Which benefits and credits are available in your province or territory.

31 mars 2022

With tax season finally here, it can feel like there’s a lot to get in order. At H&R Block, we understand that the hustle and bustle of tax season can create plenty of questions, especially when it comes to which credits and deductions you can claim. We’ve listed the most common credits in your province or territory to help you get the most out of your return this season.

Click your province or territory below to find out what you can claim on your return:

Alberta

British Columbia

Manitoba

New Brunswick

Newfoundland and Labrador

Northwest Territories

Nova Scotia

Nunavut

Ontario

Prince Edward Island

Quebec

Saskatchewan

Yukon

Alberta

Some tax credits and benefits for Alberta residents include:

Alberta Child and Family Benefit (ACFB)

You might be eligible for the Alberta child and family benefit (ACFB) if you’re eligible for the related federal Canada child benefit (CCB) and the GST/HST credit. This tax-free benefit provides financial assistance to lower- and middle-income families with children under 18. The amount you can receive depends on your family’s income and how many children you have under 18.

You’ll receive your ACFB payments from the Canada Revenue Agency (CRA) in August, November, February, and May.

To learn more, visit the H&R Block Online Help Centre. You can also use the online calculator on the CRA website to find out how much you’re eligible to receive.

British Columbia

If you’re a BC resident, some of the most common credits and benefits unique to you include:

BC climate action tax credit

This tax credit is tax-free and helps offset some of the impact of carbon taxes for low-income individuals and families. To be eligible for this credit, all that is really required is to be a B.C resident who is 19 years or older and to annually file your tax return.

You’ll receive the BC climate action tax credit at the same time as your GST/HST credit payments in July, October, January, and April.

This credit is based on your family situation as well as your adjusted family income. For July 2021 to June 2022, you can receive up to $174 per person, if you have a spouse or common-law partner, this amount would be the same. You can get up to $51 per child ($174 for the first child in a single parent family). For each payment, you can expect up to of $43.50 for a single person or couple and up to $12.75 per child.

This credit is reduced if your income is more than $35,748 for single taxpayers and $41,706 for couples and single parents.

Farmer’s food donation tax credit

This credit was designed to encourage farmers to donate certain foods they produce in British Columbia to registered charities like school meal programs or food banks. Qualifying foods include vegetables, meats, grains, and more.

This credit is worth 25% of the value of your donated products and can be claimed in addition to the charitable donation tax credit.

You can claim this credit if you’re a farmer or their spouse (which includes common-law partners) who donates agricultural products between February 16, 2016 and January 1, 2024.

To learn more about the donation tax credit for farmers, visit the H&R Block Online Help Centre.

Manitoba

If you’re a resident of Manitoba, some of the most common credits and benefits unique to you include:

Manitoba education property tax credit

As a Manitoba resident, part of your rent or property tax is put towards funding schools. With the Manitoba education property tax credit (EPTC), you might be able to claim up to $700 for eligible individuals or $1,100 for seniors on either on your municipal property tax statement or through your tax return for your contribution to the school system.

You can claim this credit if you were a resident of Manitoba at the end of the year and:

  • You paid rent or school tax on your home in Manitoba during the year
  • You were at least 16 years old at the end of the year

To learn more about this credit, visit the H&R Block Online Help Centre.

Manitoba primary caregiver tax credit

If you’re a Manitoba resident and also the primary caregiver for a spouse, relative, friend, or neighbour who lives at home in Manitoba, you might be able to claim a refundable credit on your return for the care you’ve provided. With this credit, you can claim a flat rate of $1,400 (regardless of the number of individuals you cared for) as long as you were their primary caregiver for at least 90 days.

To learn more about this credit, head over to our H&R Block Online Help Centre.

Manitoba fertility treatment tax credit

If you or your spouse or common-law partner received fertility treatment in 2021 from a licensed medical practitioner or infertility treatment clinic in Manitoba, you might be able to claim the Manitoba Fertility Treatment Tax Credit, equal to 40% of the costs of treatment. You can claim up to $20,000 for the cost of your treatments, meaning you might be eligible for up to $8,000 per year as a refundable tax credit.

There’s no limit on the number of treatments you can claim, as long as the amount claimed isn’t more than the maximum yearly amount. Keep in mind, either you or your spouse/common-law partner can claim this credit, but it can’t be split between you both.

To learn more about this credit, head over to our H&R Block Online Help Centre.

New Brunswick

If you’re a New Brunswick resident, some of the most common credits and benefits unique to you include:

The New Brunswick low-income tax reduction

The New Brunswick low-income tax reduction helps low-income residents of New Brunswick reduce their provincial tax payable. You can claim this amount if you were a resident of New Brunswick on December 31, 2021 and your family income is below a certain threshold.

To learn more about the low-income tax reduction, visit the H&R Block Online Help Centre.

New Brunswick seniors' home renovation tax credit

If you’re 65 years of age or older (or are a family member that lives with a senior) and a resident of New Brunswick, you can claim a refundable tax credit for renovating your home to make it safer and more accessible. In order to claim this tax credit, you or someone on your behalf must have paid for the renovations that were made to your principal residence.

To learn more about the eligibility criteria and how much you can claim visit our H&R Block Online Help Centre.

Newfoundland and Labrador

For residents of Newfoundland and Labrador, some of the tax credits and tax benefits in your province include:

Physical activity tax credit

New for the 2021 tax season, residents of Newfoundland and Labrador can now claim up to $2,000 per household if you or a member of your family was enrolled in a sport or recreational activity (like soccer, skating, or swimming) during the year. This non-refundable credit was designed to help with the cost of registering for these programs. It provides a maximum tax savings of $174 per child.

To learn more about this credit, check out our H&R Block Online Help Centre.

Income supplement

The income supplement is a refundable tax credit for low-income individuals, families, or individuals with disabilities in Newfoundland and Labrador.

The amount you can claim depends on your adjusted family net income. You might be eligible for one of the following amounts:

  • $450 for single individuals
  • $510 for couples (spouses or common-law partners)
  • An additional $200 for each child younger than 19

You’ll receive your income supplement at the same time as your GST/HST credit payments in July, October, January, and April.

Newfoundland and Labrador seniors’ benefit

The seniors’ benefit is a refundable tax credit for low-income seniors in Newfoundland and Labrador.

You might be eligible for a tax-free amount of $1,313 if you’re:

  • A single senior (65 or older at any time in 2021)
  • A married or common-law couple with at least one senior whose adjusted family net income is $29,402 or less

If your adjusted family net income is between $29,402 and $40,663, your payment will be adjusted depending on your income. You’ll receive your seniors’ benefit at the same time as your GST/HST credit payments in July, October, January, and April.

Northwest Territories

For residents of the Northwest Territories, some credits available in your territory include:

Northwest territories cost of living tax credit

This refundable credit is designed to help offset the cost of living in the NWT and can be claimed on your return. Keep in mind, the NWT cost of living tax credit can only be claimed by one person and can’t be split with your spouse or common-law partner.

To learn more about this credit, visit the CRA website.

Nova Scotia

Some of the credits available to Nova Scotia residents can include:

The poverty reduction credit

This credit gives recipients tax-free quarterly payments if you meet the eligibility criteria, with this credit you can receive up to $500 per year. You actually don’t need to apply for this credit as it is determined by The Department of Community Services and is based on your tax return from the previous year.

To learn more about the eligibility criteria and more details, check out the provincial website.

Nova Scotia affordable living tax credit (NSALTC)

The Nova Scotia affordable living tax credit (NSALTC) is a tax-free amount for low-income individuals and families. If you’re eligible, you might be able to claim $255 per family (this means that if you have a spouse or common-law partner, you’ll need to split the NSALTC). If you have dependants, you’ll receive an extra $60 per child.

If your adjusted net family income is over $30,000, this credit will be lowered based on the amount your family earned during the year.

You’ll receive the NSALTC at the same time as your GST/HST credit payments in July, October, January, and April. The CRA uses the information from your return to automatically determine if you’re eligible for this credit, so don’t forget to file!

Nunavut

Nunavut cost of living tax credit

This refundable credit is designed to help offset the cost of living in Nunavut. If you’re a single parent, you might also be eligible for an additional amount.

To learn more about this credit, visit the CRA website.

Education and textbook tax credits

Full-time post-secondary students can deduct $465 per month they are in school from their taxable income. Part-time students can deduct $140 per month they are in school.

Ontario

Some credits, benefits and deductions for Ontario residents include:

Ontario trillium benefit

The Ontario Trillium Benefit (OTB) helps Ontario residents with their energy costs and provides relief from sales and property tax. This benefit is paid out in monthly installments. The OTB is made up of three tax credits:

  • Ontario Sales Tax Credit;
  • Ontario Energy and Property Tax Credit; and
  • Northern Ontario Energy Credit.

In order to be eligible for the OTB, you’ll need to:

  • meet the eligibility criteria for at least one of the three benefits of the OTB;
  • file your tax return every year; and
  • complete and file the ON-BEN form at the end of the year.

To find out if you’re eligible for one of the three benefits of the OTB and to learn more about this tax credit, head on over to our H&R Block Online Help Centre.

Ontario senior home safety tax credit

If you paid for renovations to improve the safety and accessibility of your home for a senior who lives there, you might be able to claim the new Ontario Seniors’ Home Safety Tax Credit.

You might be eligible for this tax credit if:

  • You were a resident of Ontario on December 31, 2021;
  • You’re a senior (over 65 years old) or have senior relatives living with you; and
  • You paid for renovations in 2021that improved the safety and accessibility of your principal residence (the main house, apartment, trailer, or any other type of household where you live).

For more information on how much you can claim, what are eligible expenses and more details, visit our H&R Block Online Help Centre.

Ontario childcare fee subsidy

The Ontario childcare fee subsidy is designed to help families with children under the age of 13 (or under the age of 18 if your child meets certain eligibility criteria) pay for the cost of childcare.

You might be eligible for this subsidy if your children are enrolled in childcare programs such as:

  • camps;
  • licensed childcare programs;
  • recreation programs; or
  • before- and after-school program operated directly by a school board.

For more information on how to apply, check out the Ontario government website.

The Ontario low-income individuals and families tax (LIFT) credit

The Ontario low-income individuals and families tax (LIFT) credit helps low-income workers of Ontario reduce their provincial tax payable. With this tax credit, you can reduce your provincial income tax by up to $850 for an individual and $1,700 for a couple.

To learn more about this credit, visit our H&R Block Online Help Centre.

Ontario childcare access and relief from expenses (CARE) credit

You might be able to claim the Ontario childcare access and relief from expenses (CARE) credit if you paid for childcare expenses during the year. This is a refundable tax credit and is based on your family income and the childcare expenses you’re claiming on your return.

New for 2021 is a one-time top-up payment that was equal to 20% of your regular entitlement. What this means is you’ll get 20% more when you file your 2021 return.

To learn more about this credit, visit our H&R Block Online Help Centre.

Prince Edward Island

For Prince Edward Island residents, some credits or benefits you can claim include:

Children’s wellness tax credit

New for the 2021 tax year, PEI residents might be able to claim a non-refundable tax credit of $500. This credit is for all families with children under the age 18 to help pay for the cost of registering their child in eligible activities. Some eligible activities can include physical or fitness activity (like soccer, skating, swimming, hockey, etc.) or an arts program (like a music class, performing arts, language classes, etc.).

To learn more about claiming your dependant’s physical or artistic activities, visit the H&R Block Online Help Centre.

PEI volunteer firefighter tax credit

If you’re a volunteer firefighter and resident of PEI, you can claim a $500 refundable credit for your volunteer services.


To learn more about credit for volunteer firefighters, visit the H&R Block Online Help Centre.

Québec

If you’re a resident of Québec, you’ll need to file a federal (T1) return and a provincial (TP-1) return Revenu Québec. For tax topics, and common credits and deductions that you might be able to claim on your Québec return, visit the H&R Block Online Help Centre.

Here are common tax credits that are just for Québec residents.

Solidarity tax credit (crédit d’impôt pour solidarité)

The Solidarity tax credit is a refundable credit designed to help low-income earners who live in Québec and can be claimed on Schedule D when you file your tax return.

The amount of the credit you’re eligible for is determined based on your situation as of December 31, of the tax year. The solidarity tax credit has three components:

Depending on your situation, even if you don’t qualify for some of components of the solidarity tax credit, you still might be able to claim the parts that apply to you.

Keep in mind, you need to be registered for direct deposit through your bank to receive your payments.

To learn more about this credit, visit the H&R Block Online Help Centre.

Québec tax credit for caregivers

If you were a caregiver this year, you might be able to claim the Québec tax credit for caregivers. You can claim this tax credit if you were a resident of Québec at the end of the year and you were a:

  • Caregiver for a person 18 years or over with an impairment
  • Caregiver for a relative (not your spouse or common-law partner) 70 years or over

To find out if you can claim this credit and how much you might be eligible for, visit the H&R Block Online Help Centre.

Work Premium Tax Credit

The work premium is a refundable tax credit that’s designed to encourage residents to either join or stay in the labour market.

The amount you can claim for the work premium depends on your income and your family situation. For example, the amount you’ll receive as a single parent will be different from the amount you’ll receive if you’re married and don’t have children.

To learn more about tax credits respecting the work premium (including the work premium, the adapted work premium, and the supplement to the work premium), visit the H&R Block Online Help Centre.

Independent living tax credit for seniors

If you’re at least 70 years of age, a resident of Québec, and you or your spouse paid for expenses so that you can continue to live independently in your home, you might be eligible to claim the independent living tax credit. The credit is equal to 20% of:

  • the portion of your expenses that’s over $250 for the purchase or lease and installation of eligible equipment; and
  • expenses paid for stay(s) in a functional rehabilitation transition unit.

Examples of eligible expenses include a non-motorized wheelchair, hearing aids and walk0in bathtubs.

To learn more about this credit, visit our H&R Block Online Help Centre.

Tax shield

If you were a resident of Québec on December 31, 2021 and your income increased during the year, you might be eligible for the Québec tax shield credit. This credit helps offset an increase in employment income, which can cause a reduction in tax credits related to the work premium (including the adapted work premium) and/or childcare expenses.

The tax shield credit is calculated based on your family situation and your (and your spouse’s, if applicable) income as on December 31.

To learn more about the tax shield credit, visit our H&R Block Online Help Centre.

Tax credit for career extension

The tax credit for career extension was created to encourage individuals over the age of 60 to continue working or to re-join the workforce.

If you’re a Quebec resident over the age of 60, you might be able to claim this non-refundable credit if you earned eligible income during the year. You can claim up to:

  • $1,500 if you were between 60 and 64 years; or
  • $1,650 if you were 65 years or over.

To learn more about this credit and to find out if you’re eligible, visit the H&R Block Online Help Centre.

Saskatchewan

Some tax credits, benefits and deductions for Saskatchewan residents include:

Home renovation tax credit

This tax credit is designed to make the improvements you need for your home more affordable. This is a non-refundable tax credit, meaning it lowers the total taxes you owe when you file your return. The maximum credit you can claim is $2,100. You can claim a maximum of $11,000 of expenses on your 2021 return and $9,000 on your 2022 return.

Eligible expenses include:

  • Labour and professional services
  • Building materials
  • Fixtures
  • Permits

Remember to keep your receipts in case the CRA asks to see them later.

To learn more about claiming your home renovation costs, visit the H&R Block Online Help Centre.

Saskatchewan low-income tax credit (SLITC)

This tax credit is a refundable, non-taxable benefit paid to Saskatchewan residents with low to middle income. To be eligible for this benefit, all you have to do is file your annual tax return, meet a resident of Saskatchewan and meet the income and family criteria.

You’ll receive the SLITC at the same time as your GST/HST credit payments in July, October, January, and April.

To learn more about the SLITC, visit the Saskatchewan government website.

Volunteer firefighters’, search and rescue volunteers’, and emergency medical first responders’ amounts

The volunteer firefighter’s amount (VFA) or the search and rescue volunteer’s amount (SRVA) is available to volunteer firefighters or search and rescue volunteers who have completed at least 200 hours of eligible services in the year. Eligible services include:

  • Responding to and being on call for firefighting or search and rescue emergency calls
  • Attending meetings held by the fire department or a search and rescue organization
  • Participating in required training related to preventing or suppressing fires or search and rescue work

You can claim an amount of $3,000 on your return for either the VFA or SRVA, but not both. However, if you volunteered as both a firefighter and search and rescue worker, you could combine the hours to reach the 200 hours needed to claim either amount.

As a resident of Saskatchewan, you might be able claim the volunteer emergency medical first responders’ amount (VEMFR) even if you aren’t eligible to claim the VFA or SRVA, as long as you provided at least 200 hours of eligible services to the provincial healthy authority.

To learn more about the VFA, SRVA, and VEMFR, visit the H&R Block Online Help Centre.

Saskatchewan employment supplement

The Saskatchewan employment supplement (SES) is a monthly payment for lower-income families with children. The amount you’re eligible for depends on your household income and how many children are under the age of 13.

To learn more or to apply for the SES, visit the Saskatchewan government website.

Graduate retention program

Eligible graduates living in Saskatchewan can lower the provincial income taxes they owe with the Saskatchewan graduate retention program. If you’re eligible, you can claim up to $20,000 in rebates over a seven-year period.

If you studied in another province but you moved to Saskatchewan, you can still apply for this rebate!

To learn more about this tax credit, visit the H&R Block Online Help Centre.

Yukon

Some of the credits, deductions and benefits for Yukon residents can include:

Yukon children’s arts amount

Families in Yukon with children under 16 who were enrolled in an artistic, cultural, recreational, or developmental activity can claim up to $500 per child to help with the cost of registering for those programs.

To learn more about claiming your dependant’s physical or artistic activities, visit the H&R Block Online Help Centre.

Yukon children’s fitness tax credit

Families in Yukon with children under 16 who were enrolled in a prescribed physical activity can claim up to $1,000 per child to help with the cost of registering for those programs.

To learn more about claiming your dependant’s physical or artistic activities, visit the H&R Block Online Help Centre.

Yukon First Nations income tax credit

The Yukon First Nations Income Tax Credit is part of the tax sharing arrangement between the Government of Canada, Government of Yukon, and self-governing Yukon First Nations, that provides a tax reduction so that you don’t pay more taxes than required to both the federal and Yukon governments.

To learn more about this tax credit and to find out if you’re eligible, visit the H&R Block Online Help Centre.

Yukon government carbon price rebate

Individuals and businesses can claim the Yukon government carbon price rebate on their return to help offset the cost of the federal carbon pollution pricing levy.

The basic rebate amount for individuals and families is based on the information you enter on your return. The rebate amount is the same for all Yukon residents regardless of age, income, or marital status. You’ll receive Yukon government carbon price rebate payments in July, October, January, and April.

For businesses, the rebate amount is based on the undepreciated capital cost (UCC) of the assets used in your business in 2021.

To learn more about how this rebate is calculated, if you might be eligible, and how to claim it, visit our H&R Block Online Help Centre.

Ready to file? H&R Block can help you get through this year’s tax changes. Choose from one of four convenient ways to file: File in an Office, Drop-off at an Office, Remote Tax Expert, or Do It Yourself Tax Software

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