Tax Tips for 2017 Returns


Canada caregiver credit

This non-refundable tax credit replaces the family caregiver credit, the credit for infirm dependants age 18 or older, and the caregiver credit. It gives tax relief to eligible individuals who have a spouse or common-law partner or a dependant, with an impairment in physical or mental functions.

Disability tax credit (DTC) certification

Nurse practitioners across Canada can now certify the application form for the DTC.

Medical expense tax credit

If you need medical intervention to conceive a child, you may be eligible to claim certain expenses even if you do not have a medical condition. These expenses are the same as those that would generally be allowable for individuals who have a medical condition. If you had fertility-related expenses for any of the 10 previous calendar years and you have not claimed them, you can request a change to your income tax and benefit return(s) to include these eligible expenses.

Tuition, education, and textbook credits

As of January 1, 2017, the federal education and textbook credits were eliminated. However, you can still carry forward unused amounts from previous years. Also, with certain conditions, you may now be able to claim the tuition amount for fees you paid to a post-secondary educational institution for occupational skills courses, even if they are not at a post-secondary level.

Children’s credits

As of January 1, 2017, the children’s arts tax credit and children’s fitness tax credit were eliminated.

Public transit tax credit

As of July 1, 2017, this credit was eliminated. For this tax year, you can claim the cost of eligible public transit expenses only for travel taken from January 1 to June 30, 2017. View transactions and pay balances with CRA BizApp. The CRA has released a new mobile web app called CRA BizApp. This app lets small businesses and sole proprietors view their business account balances and make payments by pre-authorized debit to their corporation, goods and services tax / harmonized sales tax (GST/HST), payroll, and excise duty accounts.

Tax Record Checklist

Receipts and Information Slips

  • 2016 Notice of Assessment / Reassessment
  • Information slips (T4, T3, T5, T4E, T4A, T5s T5018 (subcontractors) , all corresponding provincial slips, etc.)
  • RRSP receipts
  • Tuition receipts for both full-time and part-time courses and education certification
  • interest paid on qualiying student loans
  • scholarships, fellowships, bursaries
  • Receipts for professional or union dues
  • Receipts for medical expenses, charitable donations, and political contributions


  • Employment income
  • Pension benefits, including OAS and CPP
  • Employment insurance benefits
  • Foreign income
  • Interest and dividends
  • Sale of stocks, bonds, or real estate and the initial purchase price
  • Spousal or child support received (alimony, separation allowances)
  • RRSP withdrawals
  • Business, Professional, Partnership and Rental income
  • Farm or fishing income
  • Universal child care benefit
  • Capital Gains/Losses realised
  • interest income earned but not yet received
  • real estate , or oil and gas investments
  • bitcoin and other crytocurrency transactions
  • Miscellaneous income and investments

Deductions and Credits

  • Union or professional dues
  • RRSP and RPP contributions
  • Spousal or child support paid
  • Carrying charges and interest expenses
  • Employment related expenses
  • Child Care expenses
  • Home Office Expenses
  • Child care expenses
  • Moving expenses
  • Adoption related expenses
  • Mining tax credit
  • Spouse or equivalent to spouse credit
  • Age credit or pension credit
  • Tuition fees and education credit
  • Transfer of spouse’s unused credits
  • Disability Credit/Disability supports deduction
  • Medical expenses, charitable donations and political contributions.
  • Stock option and shares deduction
  • Northern residents deduction
  • Clergy residents deduction
  • Business investment loss
  • Losses from previous years
  • film and video
  • tools acquired by tradespersons and eligible apprentice mechanics
  • scientific research and experimental development expenses
  • Home Accessibilty Tax Credit
  • Eligible Educator School Supply Tax Credit
  • Caregiver amounts

Other Pertinent information

  • Disposition of your principal residence or other real property
  • Residence if changed over the 2017 year
  • foreign property (cash, stocks, trusts,real estate)
  • Details of income form, or distributions to , foreign entities such as foreign affiliates and trusts.
  • foreign tax returns
  • Internet Business Activities