DOSSIER B / ON THE RETURN 6 FILES

Credits and deductions

What can be claimed on the return and how much it is worth: medical expenses, donations, a home office and the Canada Workers Benefit.

FILES IN DOSSIER B, NEWEST FIRST

A man in his late thirties working at a laptop on a desk in the corner of a spare bedroom, a tape measure beside him.

FILE 208 / 26.10.2026 / 5 MIN READ

What employees can still deduct for a home office

The pandemic flat rate ended with the 2022 tax year. Employees who work from home can still deduct part of their household costs, but only with a signed T2200 from the employer and only through the detailed method.

A couple in their sixties packing folded winter coats into a cardboard box in a front hall.

FILE 207 / 26.10.2026 / 5 MIN READ

How the charitable donation credit grows above $200

The first $200 of gifts in a year earns a federal credit at the lowest tax rate, 14% for 2026. Every dollar after that earns 29%. That gap is why couples pool their receipts and why some donors wait a year before claiming.

A woman in her late sixties sorting plain paper bags and receipts into a folder at a kitchen table.

FILE 206 / 26.10.2026 / 5 MIN READ

Which medical expenses can be claimed, and the 3% rule

Only the part of a household’s medical bills above a threshold counts: 3% of net income, or $2,890 for 2026, whichever is less. Which spouse claims, and which 12 months are chosen, can decide whether anything counts at all.

A man in his early thirties in a work uniform reading a plain sheet of paper at a small kitchen table.

FILE 205 / 26.10.2026 / 5 MIN READ

Who qualifies for the Canada Workers Benefit

It is a refundable tax credit for people who work but earn modest incomes, worth up to $1,665 for a single person in 2026. It is claimed on the return, and half of it can arrive in advance.

Two adults in their late thirties carrying a plain cardboard box down front steps towards a moving van.

FILE 212 / 26.10.2026 / 5 MIN READ / ALSO FILED HERE FROM DOSSIER D

When moving expenses can be deducted

A move for a new job or for full-time studies can turn the cost of moving into a deduction, if the new home is at least 40 kilometres closer to the new work or school. The deduction can only be used against income earned at the new location.

A woman in her forties unpacking vegetables and bread from a cloth grocery bag in a small kitchen.

FILE 211 / 26.10.2026 / 5 MIN READ / ALSO FILED HERE FROM DOSSIER D

The grocery and essentials benefit that replaced the GST/HST credit

Since July 2026 the quarterly GST/HST credit has a new name and is 25% larger for five years. Nobody applies for it separately: the amount comes from the previous year’s tax return, which is why filing matters even with little income.

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