13 Canadian tax credits you could claim when filing your return this year

​Disability tax credit

The disability tax credit is a non-refundable tax credit for people with disabilities or their supporting family members.

If you have a severe and prolonged impairment, you can apply for the credit. Then, if you are approved, you can claim the credit on your tax return.

Approved applicants who are 18 years and older on the last day of the year can claim the base disability amount. Those who are under 18 years old on the last day of the year can also claim the supplement for children with disabilities.

The disability tax credit amounts for the 2025 tax year are $10,138 (base disability amount) for those 18 and older and $16,052 (the base disability amount plus a $5,914 supplement for children) for those under 18.

You can claim the credit on Line 31600 if it's for yourself, Line 31800 if it's for a dependant or a transferred credit, and Line 32600 if it's for a spouse or common-law partner.

​Canada caregiver credit

You can claim the Canada caregiver credit, a non-refundable tax credit, if you support family members with "a mental or physical infirmity."

For your spouse or common-law partner, you may be able to claim $2,687 on line 30300 and up to $8,601 on line 30425.

For eligible dependants 18 years of age and older who qualify for line 30400, you may be able to claim $2,687 on line 30400 and up to $8,601 on line 30425.

For eligible dependants under 18 years of age who qualify for line 30400, you may be able to claim $2,687 on line 30400 or $2,687 on line 30500.

You may be able to claim $2,687 on line 30500 for each of your or your spouse/common-law partner's children who are under 18 years of age at the end of the year.

For dependants 18 years of age or older, you may be able to claim up to $8,601 on line 30450 if they aren't your spouse or common-law partner or an eligible dependant claimed on line 30300 or line 30400.

​Canada training credit

The Canada training credit is a refundable tax credit for tuition and other fees paid for courses taken in the tax year.

To be eligible for the Canada training credit, you must meet all of these conditions:

• you file an income tax and benefit return for the year
• your Canada training credit limit for the year is more than zero
• you were a resident in Canada throughout the year
• the tuition or other fees were paid to an eligible educational institution for courses you took in the year that you are claiming the credit for, or to certain bodies for an occupational, trade or professional examination
• the tuition and fees are otherwise eligible for the existing tuition tax credit
• you were at least 26 years old and less than 66 years old at the end of the year

The amount you can claim for this tax credit is whichever of these two options amounts to less:

• your Canada training credit limit for the tax year
• 50% of the eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in the year, or fees paid to certain bodies for an occupational, trade or professional exam taken in the year

You claim the Canada training credit on line 45350 of your tax return.

Home accessibility tax credit

The home accessibility tax credit is a non-refundable tax credit for homeowners who have made renovations to improve accessibility and safety in their homes.

If you did the renovation work yourself, eligible expenses include:

• building materials
• fixtures
• equipment rentals
• building plans
• permits

But the value of your labour or tools can't be claimed as an eligible expense.

Generally, paid work completed by a professional like a plumber, electrician, carpenter or architect is an eligible expense.

A qualifying individual can claim up to $20,000 per year in eligible expenses.

You have to complete the chart for line 31285 using the Federal Worksheet and enter the result on line 31285 of your federal tax return.

Home buyers' amount

The home buyers' amount is a non-refundable tax credit for first-time home buyers who purchased a qualifying home.

You can generally claim the home buyers' amount if:

• you (or your spouse/common-law partner) acquired a qualifying home
• you didn't live in another home inside or outside Canada that you (or your spouse/common-law partner) owned in the year of acquisition or in any of the four preceding years, unless you are a person with a disability

You can claim up to $10,000 for the purchase of a qualifying home in 2025.

On your federal tax return, you have to enter $10,000 on line 31270 to claim the credit if you're not splitting it.

Canada Workers Benefit

The Canada Workers Benefit is a refundable tax credit for people who are working and earning a low income.

It has a basic amount and a disability supplement.

The maximum basic amount for the Canada Workers Benefit for 2025 is $1,633 for single individuals and $2,813 for families.

The maximum amount for the disability supplement is $843 for single individuals and $843 for families.

You are eligible for the basic amount if you:

• earn working income, and your net income is below the net income level set for your province or territory of residence
• are a resident of Canada throughout the year
• are 19 years of age or older on December 31, or you live with your spouse or common-law partner or your child

You can claim the Canada Workers Benefit when you file your tax return.

You have to fill out and submit Schedule 6, Canada Workers Benefit, and then enter the result from Step 2 – Basic CWB or Step 3 – CWB disability supplement, whichever applies, of your Schedule 6 on line 45300 of your tax return.

Interest paid on student loans 

You might be eligible to claim an amount for the interest paid on your student loans in 2025 for post-secondary education if you received it under:

• Canada Student Loans Act
• Canada Student Financial Assistance Act
• Apprentice Loans Act
• provincial or territorial government laws similar to the acts above

The student borrower who's legally responsible for the loan is allowed to claim this credit.

If someone else, like a parent, paid the interest on your behalf, you can claim the credit only if the loan is in your name.

On line 31900 of your federal tax return, you have to enter the federal amount you can claim for interest paid on your student loans.

Then, on line 58520 of your provincial or territorial Form 428, enter the provincial or territorial amount you can claim for interest paid on your student loans.

Donations and gifts

If you or your spouse/common-law partner gave donations and gifts, such as money or other property, to certain institutions, you might be able to claim federal and provincial or territorial non-refundable tax credits.

You can generally claim part or all of the eligible amount of your donations and gifts, up to 75% of your net income for the year.

​Top-up tax credit

You might be able to claim the new top-up tax credit if you're also claiming certain non-refundable tax credits affected by the reduction to the lowest individual income tax rate from 15% to 14.5% for 2025.

The top-up tax credit maintains a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025.

You have to complete the chart for line 34990 using the Federal Worksheet. Then, you must enter the result on line 34990 of your tax return.

​Federal political contribution tax credit

With the federal political contribution tax credit, you can claim the amount of contributions that you or your spouse/common-law partner made in the year to a registered federal political party, a registered association, or a candidate in a federal election.

You have to enter your total federal political contributions on line 40900 of your tax return.

If your total federal political contributions from line 40900 were $1,275 or more, you must enter $650 on line 41000 of your return.

But if not, you have to use the amount from line 40900 to calculate your federal political contribution tax credit using the chart for line 41000 on the Federal Worksheet. Then, you must enter the result on line 41000.

​Investment tax credit

You could be eligible to claim the investment tax credit if:

• you bought new buildings, machinery, or equipment that is qualified property and used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing
• you have incurred qualified expenditures for scientific research and experimental development
• you employed an eligible apprentice and incurred apprenticeship expenditures
• you have unclaimed ITCs of a previous year
• you received a T3 slip showing an amount in box 40
• you received a T5013 slip showing an amount in box 186, 187 or 189
• you have received a partnership financial statement that allocates ITCs to you
• you have an investment in a flow-through mining operation that renounces certain exploration expenditures to you
• you have unused child care ITCs from the creation, in a previous year, of licensed child care spaces for the children of your employees

To claim the investment tax credit, you have to fill in parts A to D of Form T2038(IND) and enter the amount of your credit on line 41200 of your tax return.

​Multigenerational home renovation tax credit

The multigenerational home renovation tax credit is a refundable tax credit.

If you're eligible, you can claim this credit for certain renovation expenses related to creating a self-contained secondary unit. But the secondary unit must allow a senior or an adult eligible for the disability tax credit to live with a qualifying relative.

You can claim up to $50,000 in qualifying expenditures for each completed qualifying renovation. The tax credit is 14.5% of your costs, up to a maximum of $7,250, for each claim you're eligible to make.

The multigenerational home renovation tax credit is claimed on line 45355 of your tax return.

You can use Schedule 12, Multigenerational Home Renovation Tax Credit, to report your expenses related to the MHRTC and calculate the total credit you can claim.

Educator school supply tax credit

If you were an eligible educator and paid for eligible supplies in 2025, you might be able to claim the non-refundable eligible educator school supply tax credit.

You're considered an eligible educator if, at any time during the 2025 tax year, you:

• were employed in Canada as a teacher or an early childhood educator at an elementary school, a secondary school, or a regulated child care facility
• held a teaching certificate, licence, permit, or diploma, or a certificate or diploma in early childhood education, that was valid and recognized in the province or territory where you were employed

An eligible supplies expense is the amount you paid in 2025 for teaching supplies that meet all of these conditions:

• you bought the teaching supplies for teaching or facilitating students' learning
• the supplies were directly consumed or used in performing the duties of your employment as an eligible educator
• you weren't entitled to a reimbursement, allowance, or any other form of assistance for the expense
• the expense was not deducted from any person's income for any year and was not used to claim any deduction from any person's tax payable for any year

You can claim up to $1,000 of eligible supplies expenses for the 2025 tax year.

To claim this tax credit, enter your eligible amount of supplies expenses on line 46800 of your return. Then, multiply the amount on line 46800 by 25% and enter the result on line 46900.