Last-Minute Tax Deductions — 12 Items to Check Before April 30
Interactive CRA deductions and credits checklist: RRSP, medical, donations, child care, tuition, union dues, moving, home office, digital news, DTC, caregiver and more. Estimate your tax saving before the April 30 deadline.
April 30 deadline is approaching. If you still need to file, start with our filing countdown & checklist — it walks you through NETFILE, direct deposit, and the exact steps to file in under 30 minutes.
Rough guide: 20% ≈ under $50k income · 30% ≈ $50–$90k · 40% ≈ $90–$160k · 48%+ ≈ top bracket. Look up your exact rate on our income tax calculator.
Estimated total tax saving
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0 of 12 items claimed · refresh as you find more receipts
Contributions made by March 3, 2026 can be claimed on your 2025 return. After that, they carry into 2026. Your 2025 deduction room = 18% of 2024 earned income (max $32,490) minus pension adjustment, plus carry-forward.
Next step: Find the RRSP contribution receipt from your bank or use AutoFill in your NETFILE software.
Only the portion above the lesser of 3% of net income or $2,833 (2025) counts. Include prescriptions, dental, vision, premiums for private health coverage, travel for care >40 km, mobility aids. Pool with lower-income spouse for bigger credit.
Next step: Sum receipts from both spouses and claim on the lower-income spouse's return where possible.
First $200 credited at ~20% combined; amounts above at ~40–46% (higher if you're in the top bracket and your province has an enhanced rate). Pool donations on one spouse's return to clear the $200 threshold once.
Next step: Collect official receipts with the charity's CRA registration number.
Max $8,000 per child under 7; $5,000 per child aged 7–15; $11,000 per child with DTC. Must be claimed by the lower-income spouse (limited exceptions). Include daycare, after-school, summer camps, registered nanny.
Next step: Gather receipts with provider SIN or business number; CRA may request them.
Your own T2202 generates a 15% federal credit; unused credit carries forward indefinitely or transfers up to $5,000 to parent/spouse/grandparent. Students should always file even with no tax owing to bank the credit.
Next step: Student must file a return; parent claims transferred amount on Schedule 11.
Employment-required dues are fully deductible (line 21200). Includes professional liability insurance required to keep a designation. Look for these on your T4 box 44 — many are already reported there.
Next step: Check T4 box 44 first; claim any additional paid directly to the association.
Eligible when you move at least 40 km closer to a new job, business, or full-time post-secondary studies. Includes moving company, travel, temporary lodging up to 15 days, lease cancellation, and selling costs on prior home. Claim against income earned at the new location.
Next step: Use Form T1-M; keep invoices for 6 years.
Interest on government (Canada/provincial) student loans only — not personal LOCs or private refinances. Credit is ~15% federal + provincial portion. 5-year carry-forward if you have no tax owing this year.
Next step: Use the T4A slip or the NSLSC/provincial statement showing interest paid.
Flat-rate method retired after 2022. You now need signed Form T2200 from your employer and must use the detailed method: utilities, rent, maintenance × workspace %. Self-employed filers use Form T2125.
Next step: Get T2200 signed before filing. Keep utility bills and square-footage calculation.
Subscriptions to qualified Canadian digital news organizations (check the CRA list). 15% federal credit, capped at $75/year on max $500 of subscriptions. Available through 2024 tax year — confirm extension status for 2025 returns before claiming.
Next step: Check your provider's tax slip or annual summary for the QCJO number.
Up to $8,375 for infirm adult dependants (2025 figure), phased out based on dependant's net income. Different amount applies if supporting a spouse or minor with impairment. Requires a medical practitioner's statement (Form T2201 DTC can substitute).
Next step: Claim on Schedule 5; keep medical documentation on file.
Federal disability amount $10,138 for 2025 (non-refundable credit at 15% = ~$1,521 + provincial amount). Requires approved T2201. Transfer unused portion to a supporting family member. Backdate up to 10 years via T1-ADJ if newly approved.
Next step: Confirm T2201 approval letter with CRA; claim on Schedule 5 (or transfer on Schedule 2).
Want an exact number instead of an estimate? Run your full return through theIncome Tax Calculator to see your marginal rate and a line-by-line breakdown.
How the savings estimate works
Deductions (RRSP, child care, union dues, moving, home office) reduce your taxable income — so the saving equals amount × marginal tax rate. If you're in the 30% bracket, a $1,000 RRSP contribution saves you roughly $300 in tax.
Non-refundable credits (medical, donations, tuition, student loan interest, digital news, DTC, caregiver) reduce tax directly, usually at the lowest federal rate (15%) plus the lowest provincial rate. Donations are tiered: ~20% on the first $200, ~40–46% above.
Medical expenses only count above a floor (the lesser of 3% of net income or $2,833 for 2025), so enter the amount above that floor.
These are estimates. Your actual saving depends on your province, total income, and interaction with clawbacks (CCB, OAS, GIS). For an exact number, run your return through a NETFILE-certified software.
Related calculators
Filing Deadline Countdown
Days until April 30 + 5-step filing checklist
Income Tax Calculator
Exact federal + provincial tax on any income
Medical Expense Credit
Above-floor calculation with spouse pooling
Donation Tax Credit
Two-tier credit with provincial rates
Tuition Tax Credit
T2202 claim + $5k transfer to parent
Disability Tax Credit
Federal + provincial amounts + transfer
Frequently asked questions
What is the difference between a deduction and a tax credit in Canada?
A deduction reduces your taxable income — its value depends on your marginal tax rate (a $1,000 RRSP contribution saves $300 if your marginal rate is 30%). A non-refundable tax credit reduces the tax you owe directly at the credit's stated rate (a $1,000 medical credit at 15% federal + ~10% provincial saves about $250 regardless of your marginal rate). Refundable credits (CCB, CWB, GST credit) pay out even if you owe zero tax.
Is the RRSP deadline still open for 2025 contributions?
No — the deadline for RRSP contributions that count against 2025 income was March 3, 2026 (60 days after the end of 2025). Contributions made between March 4, 2026 and early 2027 will count against your 2026 income. If you've already contributed in the first 60 days of 2026, find the receipt now so you can claim it on your T1.
Can I claim medical expenses for both spouses together?
Yes. Medical expenses for the taxpayer, spouse, and dependent children can all be pooled and claimed by either spouse. Because the 3% AFNI floor takes a smaller bite out of the lower-income spouse's income, claiming on the lower-earning spouse's return typically gives a larger credit. Use any 12-month period ending in 2025 for the claim.
Do I need form T2200 for the home-office deduction in 2025?
Yes. The temporary $2/day flat-rate method expired after 2022. For 2023 and later, employees must have a signed CRA Form T2200 from their employer certifying that they were required to work from home, and must use the detailed method: claim a percentage of utilities, rent, maintenance, and supplies based on workspace square footage. Self-employed filers use Form T2125 with no T2200 requirement.
Can I claim tuition credits if I have no tax owing?
Yes — always file even with zero tax owing. Your unused tuition credit carries forward indefinitely against future tax, and up to $5,000 can transfer to a parent, spouse, or grandparent on Schedule 11 in the year the tuition was paid. Students who don't file miss the transfer opportunity permanently for that year.
How much can I claim in moving expenses?
Unlimited in dollar amount, but claims are capped at income earned at the new location in that year; unused expenses carry forward to the next year. The move must be at least 40 km closer to a new job, business, or full-time post-secondary studies. Eligible costs include movers, travel (meals, lodging, mileage), temporary accommodation up to 15 days, lease cancellation, and selling costs on your prior home. Use Form T1-M.