Line index 300 – 350 (Federal non-refundable tax credits)

Remember to claim the corresponding provincial or territorial non-refundable tax credits to which you are entitled on your provincial or territorial form.

Line index

• Line 300 – Basic personal amount
• Line 301 – Age amount
• Line 303 – Spouse or common-law partner amount
• Line 305 – Amount for an eligible dependant Q&A
• Line 306 – Amount for infirm dependants age 18 or older Q&A
• Line 308 – CPP or QPP contributions through employment
• Line 310 – CPP or QPP contributions on self-employment and other earnings
• Line 312 – Employment Insurance premiums
• Line 313 – Adoption expenses
• Line 314 – Pension income amount
• Line 315 – Caregiver amount Q&A
• Line 316 – Disability amount Q&A
• Line 318 – Disability amount transferred from a dependant Q&A
• Line 319 – Interest paid on your student loans
• Line 323 – Tuition and education amounts
• Line 324 – Tuition and education transferred from a child
• Line 326 – Amounts transferred from your spouse or
  common-law partner Q&A
• Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1988 or later
• Line 331 – Allowable amount of medical expenses for other dependants
• Line 349 – Donations and gifts
• Line 350 – Total federal non–refundable tax credits