Tax Guide/Reference
T1 line number reference
Updated November 4, 2026
| Line | What it is |
|---|---|
| 10100 | Employment income |
| 11300 | Old Age Security |
| 11400 | CPP or QPP benefits |
| 12000 | Taxable dividends |
| 12100 | Interest and investment income |
| 12600 | Net rental income |
| 12700 | Taxable capital gains |
| 12900 | RRSP income |
| 13500 | Net business income |
| 15000 | Total income |
| 20800 | RRSP deduction |
| 21200 | Union and professional dues |
| 21400 | Child care expenses |
| 21900 | Moving expenses |
| 22100 | Carrying charges and interest |
| 22900 | Other employment expenses |
| 23600 | Net income |
| 26000 | Taxable income |
| 30000 | Basic personal amount |
| 31270 | Home buyers' amount |
| 31900 | Student loan interest |
| 32300 | Tuition amount |
| 33099 | Medical expenses |
| 34900 | Donations |
| 43700 | Tax deducted |
| 48400 | Refund |
| 48500 | Balance owing |