If you have other deductions that you’d like to claim and you haven’t entered them anywhere else on your return, you can claim them on the All other deductions page in H&R Block’s 2018 tax software. The following are examples of amounts that can be claimed on this page:
Annual union, professional, or similar dues related to your employment that you paid or were paid for you and reported in your income (remember not to enter any amounts that are already included on your slips). This includes:
- Annual membership dues for a trade union or an association of public servants
- Professional board, parity, or advisory committee dues required under provincial or territorial law
Note: Annual membership dues don’t include initiation fees, licences, special assessments, charges for pension plans as membership dues, or charges for anything other than the organization's ordinary operating costs.
- Professional or malpractice liability insurance premiums you were required to pay by law to keep a professional status. For example, if you’re an accountant providing accounting services or a lawyer in a private practice, you can deduct your professional liability insurance premiums. If you aren’t legally required to have professional liability insurance, you won’t be able claim this deduction.
- Income amounts you repaid which you received and reported as income (other than salary or wages) for 2018 or a previous year:
- Retiring allowances
- Employment insurance (EI) and Old age security (OAS) benefits
- Canada Pension Plan (CPP) or Québec Pension Plan (QPP) benefits
- Scholarships, bursaries, or research grants
- Repayment of a shareholder’s loan
- Policy loan repayment under a life insurance policy
- Income from a registered disability savings plan (RDSP)
- Legal fees such as fees paid:
- For assistance in responding to the CRA if they reviewed your income, deductions, or credits for a year or to appeal a decision under the Income Tax Act, EI Act, or the CPP/QPP
- Other deductible amounts such as:
- Other deductions (Québec only) such as:
- Deduction for legal fees
- Deduction for the purchase of an income-averaging annuity for artists
- Deduction for a loss in the value of investments in an RRSP, a RRIF or a PRPP/VRPP
- Miscellaneous deductions (Québec only) such as:
- Deduction for foreign experts
- Deduction for foreign professors
- Canadian Forces personnel and police deduction
- Deduction for shares received in exchange for mining property
You can deduct certain employment expenses (including salary or wages) that were included in your income for 2018 that you repaid to your employer.
Enter the amount of employment expenses you repaid on the All other deductions page in H&R Block’s tax software. However, do not include any of the following:
- Amount shown in box 36 (Total amount forfeited due to withdrawal from plan) of your T4PS slip
- Amount shown in box 77 (Workers’ compensation benefits repaid to the employer) of your T4 slip
- Expenses that should be entered on your:
- T777: Statement of employment expenses
- TL2: Claim for meals and lodging expenses (if you’re an employee of a transport business)
- RC359: Tax on excess employees profit sharing plan amounts
If you’ve taken a vow of perpetual poverty as a member of a religious order, you can claim a deduction for the amount of earned income and pension benefits you’ve given over to the order.
For the purposes of this deduction, earned income can include any of the following:
- Salaries and wages
- Scholarships, bursaries, and research grants
Note: Earned income doesn’t include any investment income you might have -received during the year (interest, dividends, etc.)
For more information, refer to the Canada Revenue Agency (CRA) website.
If you received taxable tuition assistance so that you could enroll in a course at a post-secondary institution to develop or improve skills in an occupation certified by Employment and Social Development Canada, you’ll need to claim the amount shown in:
- box 21 of your paper T4E slip and
- box 196 of your paper T4A slip that’s more than the scholarship exemption amount you’re entitled to claim
Note: You only need to enter these amounts here if you didn’t report them when entering the information from your T4E or T4A slip on the QUICK SLIP page of the QUICK ENTRY tab.
I earned exempt foreign income
If you reported foreign income that’s exempt from taxation due to a tax treaty between Canada and the source nation, you can claim a deduction for it. If you’re unsure if the foreign income you received in 2018 is tax exempt, speak to the CRA before claiming the deduction.
For more information on exempt foreign income, refer to the CRA website.
Note: You only need to enter this amount here if you didn’t report it on the Foreign tax credit (T2209 & TP-772-V) or the Foreign business income (T2209 & TP-772-V) page under the OTHER icon on the PREPARE tab.
Important: Effective 2017, you can no longer claim the federal labour-sponsored funds tax credit for your shares.
If you’re claiming the provincial labour-sponsored funds tax credit you’ll need to enter the provincial tax credit amount shown on the paper T2C slip you received.
Where do I claim these deductions?
Follow these steps in H&R Block’s 2018 tax software:
- Under the PREPARE tab, click the OTHER icon. You’ll find yourself here:
- Under the MISCELLANEOUS heading, select the checkbox labelled All other deductions then click Continue.
- When you arrive at the All other deductions page, enter your information into the tax software.