What you can actually claim

Eligible costs above the lesser of 3% of net income or a fixed annual threshold, for any 12-month period ending in the tax year. Only the unreimbursed portion counts. Prescriptions, dental, physiotherapy, therapy, prescribed devices, travel for treatment, and premiums paid to a private health plan all qualify. Pool everything on one spouse — usually the lower earner, because the 3% floor is smaller.

The credit rate steps up sharply above the first $200 in a year. So put both partners' receipts on one return, and carry small amounts forward for up to five years to claim them together. Donating appreciated securities in kind eliminates the capital gain entirely — the single most efficient way to give.

A deduction, not a credit — daycare, nannies, before-and-after school programs and day camps, within per-child annual limits and capped by earned income. It generally must be claimed by the lower-income spouse. You need the provider's name and, for an individual, their SIN.

Available when you moved at least 40 km closer to a new work location or full-time school. Covers movers, travel, meals and lodging en route, lease cancellation, and up to 15 days of temporary accommodation — deducted against income earned at the new location, with the excess carried forward. Heavily reviewed, so keep every invoice.

Only with a signed T2200 from your employer, and only under the detailed method — the pandemic-era flat rate no longer exists. Employees can claim a reasonable share of rent, utilities and internet, but never mortgage interest or property tax. Commissioned employees can claim more, including a share of insurance and property tax.

Deductible where membership is required to hold your position, including professional liability insurance you must carry. Often already on your T4 — but not always, and the ones paid personally are the ones people forget.

Requires Form T2201 certified by a medical practitioner, and it isn't limited to obvious physical conditions — sustained impairments in walking, hearing, feeding, dressing or mental functions can all qualify. Once approved it can be backdated up to 10 years, transferred to a supporting relative, and it unlocks the RDSP and the Canada caregiver credit.

Interest on money borrowed to earn investment income, and investment counsel fees on non-registered accounts, are deductible. Fees inside an RRSP or TFSA are not. Neither are commissions — those adjust your cost base instead.

Bundles the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit and the Ontario Sales Tax Credit into a monthly payment. Rent and property tax paid feed the calculation, claimed on the ON-BEN form. Refundable, and worth filing for even at low income.

Reduces or eliminates Ontario tax for lower-income workers. Calculated automatically from your return — nothing to claim, but another reason not to skip filing.

Paid alongside the federal Canada Child Benefit for lower and moderate income families, recalculated each July from the prior year's return.

Discontinued for tuition paid after early September 2017 — the federal credit still exists, the Ontario one does not. Older unused Ontario amounts carried forward can still be applied.

Medical, donations, childcare, the spousal amount and pension splitting all have a right-hand and wrong-hand answer. Preparing both returns side by side is where the saving is.

Donations carry forward five years, tuition indefinitely, student loan interest five years, RRSP deductions indefinitely. A claim made in a 14% year and a 43% year are not the same claim.

You can generally adjust the previous 10 years. A newly approved disability certificate, missed medical expenses, or an unclaimed spousal amount can all be recovered retroactively with interest.

Twelve questions that surface the claims most people forget — then bring the list to a review with a CPA.