Deductions

Amounts subtracted from your income before your tax is worked out.

6 articles in this topic

• T4 boxes 44 to 56: dues, donations and pension adjustment

  Boxes 44, 46, 50, 52, 55 and 56 of a T4 cover union dues, payroll charitable donations, your pension plan number, the pension adjustment and Quebec parental insurance.

  T4 slipDeductionsCredits

• T4 other information boxes: the codes at the foot of the slip

  The six spaces at the bottom of a T4 hold two-digit codes for taxable benefits, commissions, retiring allowances and other amounts. Here is what the common codes mean.

  T4 slipIncomeDeductions

• CPP contributions on your return

  Your CPP contributions are split on the T1: the base part is a credit on line 30800 and the enhanced part, with all of CPP2, is a deduction on line 22215.

  CPP and EICreditsDeductions

• T4 box 16A: second CPP contributions (CPP2)

  Box 16A reports the second tier of CPP contributions on 2026 earnings between CA$74,600 and CA$85,000. It is fully deductible on line 22215 of your T1.

  CPP and EIT4 slipDeductions

• Deductions Hypertax handles

  A deduction lowers the income your tax is worked out on. The pension, RRSP, union dues, CPP and moving-expense deductions Hypertax can claim on a T1.

  DeductionsCreditsWhat Hypertax covers

• Credits Hypertax handles

  A credit comes off the tax itself. This page lists the credits Hypertax can claim on a Canadian T1, the ones it refuses, and why a benefit is not a credit.

  CreditsDeductionsWhat Hypertax covers

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