What can be claimed
Eligible individuals can claim:
- Deductions
- Credits
- Canada Child Benefit (CCB) payments
- Goods and services tax/harmonized sales tax (GST/HST) credits
- Refundable medical expenses supplement
- Canada Workers Benefit (CWB)
- Eligible educator school supply tax credit
- Children's fitness credit
- Working income tax benefit (WITB) disability supplement
- Refundable Quebec abatement for income earned in Quebec by a Quebec resident
- Refundable investment tax credit
- Refundable First Nations abatement for individuals who are subject to income tax legislation of certain First Nations
- The tax credit that a beneficiary of a qualifying environment trust can claim
- The tax credit that certain beneficiaries can claim for the Part XII.2 tax paid by a trust
- The tax credit a Canadian partnership flows through to its partners for the Part XII.2 tax paid by a trust
What cannot be claimed
Under the ITA, we cannot consider a request to:
- issue refunds or adjustments to reduce amounts payable beyond the normal three-year period for a tax year that ended outside of the 10 previous calendar years.
- issue tax refunds beyond the normal three-year period on corporate (T2) income tax returns.