Glossary

Canadian Tax Terms, Explained Plainly

Every term you'll meet on your return — from T2200 to line 22900 — in one or two plain sentences. No jargon, no guessing.

Last reviewed: September 25, 2026

Sources: CRA: T4044 Employment Expenses guide; CRA: Home office expenses you can claim; CRA: Tax slips; CRA: CRA My Account help; Revenu Québec: 2025 income tax return package

Reading your return shouldn't need a translator. Look up any term below. For the full story on home office claims, start with our T2200 Hub; for the filing process from start to finish, see how to file.

A

Auto-fill my return: A CRA service that fills in parts of your return with information the CRA already has on file, from the current year and six years back. You must be registered for CRA My Account and use NETFILE-certified software.

B

Balance owing: The tax you still have to pay after amounts already withheld and credits. For most people, payment is due April 30. If you file late while you owe, a late-filing penalty applies.

C

Canada Child Benefit (CCB): A tax-free monthly benefit paid to eligible families to help with the cost of raising children under 18. The CRA figures out your entitlement each year when you file, based on your adjusted family net income.
Canada Groceries and Essentials Benefit (CGEB): A tax-free benefit for individuals and families with low and modest incomes. It replaced the GST/HST credit in July 2026 — the last payment under the old name was April 2, 2026.
Canada Workers Benefit (CWB): A refundable tax credit that supplements the earnings of low-income workers, with a basic amount and a disability supplement. It is claimed on Schedule 6 (line 45300).
Capital cost allowance (CCA): A tax deduction that spreads the cost of a depreciable asset, such as a vehicle, over several years. Salaried employees cannot deduct CCA on workspace equipment, and commission employees cannot deduct CCA on their home workspace — though vehicle CCA has special rules.
Change my return: A CRA service that lets you change your income tax return for the current year and nine prior years. You can use it after you've received your notice of assessment or notice of reassessment.
Common-law partner: A person you live with in a conjugal relationship but are not married to. Some tax rules treat you together — for example, the self-employed filing deadline applies if either of you carried on a business.
Community Volunteer Income Tax Program (CVITP): Free tax clinics hosted by community organizations, for people with a modest income and a simple tax situation. Walk-in, drop-off, and by-appointment clinics are available.
CRA My Account: The CRA's online portal, where you can track the status of your return and refund, view your notice of assessment or reassessment, set up direct deposit, and more.

D

Deduction: An amount you subtract from your income before your tax is calculated. Example: RRSP contributions (line 20800). A deduction lowers the income your tax is figured on.
Dependant: A person who depends on you for support, such as a child or a relative with a disability. Some credits relate to a dependant — for example, the Canada caregiver credit and the medical expenses credit.
Direct deposit: An electronic payment straight into your bank account. You can set up direct deposit with the CRA in My Account to receive your refund.

E

Employment expenses: Costs you paid to do your job — like home office expenses — that your employer required you to pay and did not reimburse. You claim them with a completed and signed Form T2200 from your employer.

F

FHSA (First Home Savings Account): A registered account for first-time home buyers. Contributions are generally deductible on your return for the year of contribution or a future year, similar to RRSP contributions.

G

Employee GST/HST rebate: A rebate of the GST/HST you paid on employment expenses you deducted. You claim it with Form GST370 on line 45700 and report it on line 10400 in the year you receive it. Your employer must be a GST/HST registrant (other than a listed financial institution).
GST370: The Employee and Partner GST/HST Rebate Application. If you deducted employment expenses (line 21200 or line 22900) and your employer is a GST/HST registrant, you may claim back the GST/HST you paid on those expenses. You claim the rebate on line 45700 and report it on line 10400 in the year you receive it.

I

ITAVP (Income Tax Assistance – Volunteer Program): Quebec's version of the Community Volunteer Income Tax Program: free tax clinics for Quebec residents with a modest income and a simple tax situation.

L

Late-filing penalty: Charged when you file after the due date and owe tax: 5% of your balance owing plus 1% for each full month late, up to 12 months. A higher repeat-offender penalty applies if you were penalized in prior years and received a demand to file. (The standing formula on CRA's 2025-tax-year page [VERIFY for the 2026 tax year].)
Line 10400: The line on your return where you report the GST370 employee GST/HST rebate in the year you receive it.
Line 20800: The line where you deduct contributions to an RRSP (or PRPP/SPP) on your return.
Line 21200: Annual union, professional, or like dues. The deduction for trade-union dues, required professional board or membership dues, and professional or malpractice liability insurance premiums you paid for your job.
Line 22900: Other employment expenses. This is where the total from Form T777 goes — the line that turns your employment expenses into a deduction.
Line 33099: Eligible medical expenses for yourself, your spouse, or children under 18. A non-refundable tax credit for amounts paid in a 12-month period ending in the tax year, above a threshold.
Line 34900: Donations and gifts. A non-refundable tax credit for the eligible amount of gifts of money or property to registered charities and other qualified donees, supported by official donation receipts.
Line 45300: Canada Workers Benefit. The refundable tax credit for low-income workers, calculated on Schedule 6.
Line 45700: Employee and partner GST/HST rebate. The line where you claim the GST370 rebate on expenses you deducted.

N

NETFILE: The CRA service that lets you electronically send your personal tax return directly to the CRA. Each year the CRA certifies tax software from third-party providers; you use certified software to calculate and file your return with NETFILE.
Non-refundable tax credit: A credit that lowers the tax you owe but can't take it below zero — it can't create a refund on its own. Examples: the medical expense credit (line 33099) and the donations credit (line 34900).
Notice of Assessment: A document the CRA sends you after it assesses your tax return. It confirms your refund or balance owing. You can view it in CRA My Account.
Notice of Reassessment: A document the CRA sends you after it makes any further adjustments to your return.

R

ReFILE: Lets you change your return if you filed online. Use ReFILE with the same tax software you used to do your taxes that year.
Refundable tax credit: A credit that can be paid out to you even if you owe no tax. The Canada Workers Benefit is one.
RRSP (Registered Retirement Savings Plan): A registered savings plan for retirement. Contributions are deductible on your return (line 20800); there is a special rule that lets you contribute within the first 60 days of the year and claim it on last year's return.

S

SimpleFile: The CRA's free, fast, and secure filing service. Invited individuals choose between SimpleFile Digital and SimpleFile by Phone. It is offered by invitation only, for people with a lower income and a simple tax situation.

T

T1-M: The form used to claim a moving-expenses deduction (line 21900) for an eligible relocation — for example, moving at least 40 km closer to a new work location or school.
T2200: Declaration of Conditions of Employment. The form your employer completes and signs if you are deducting employment expenses. You keep it and do not send it with your return — but you must produce it if the CRA asks.
T2200S: A shorter version of Form T2200. Employers used it if you worked from home in 2020, 2021, or 2022 during the pandemic. It is not used for 2023 or later tax years.
T2201: Disability Tax Credit Certificate. The form you submit to apply for the disability tax credit, for people with a severe and prolonged impairment in physical or mental functions.
T2202: Tuition and Enrolment Certificate. Issued by your post-secondary institution near tax time; it shows your eligible tuition fees, used to claim the tuition tax credit (Schedule 11).
T3: Statement of Trust Income Allocations and Designations. Reports trust income — such as interest, dividends, and capital gains — allocated to beneficiaries, usually sent by the end of March.
T4: Statement of Remuneration Paid. Issued by your employer; reports the employment income paid to you in the year.
T4044: The CRA's “Employment Expenses” guide. The 2025 edition (dated January 20, 2026) is the latest available — the 2026-tax-year edition was not yet published when we reviewed this page.
T4A: Statement of Pension, Retirement, Annuity, and Other Income. Reports pension and other income such as pensions, annuities, scholarships, or RESP withdrawals.
T4E: Statement of Employment Insurance and Other Benefits. Issued to anyone who received EI benefits or repaid an EI overpayment; Quebec residents get a T4E(Q).
T4RSP: Statement of RRSP Income. Shows money withdrawn from or received out of an RRSP — plus income tax deducted — reported on line 12900 of your return.
T5: Statement of Investment Income. Reports investment income — interest and dividends earned in non-registered accounts — issued by financial institutions.
T5008: Statement of Securities Transactions. Reports the amount paid or credited for securities you disposed of or redeemed during the year; used to compute gains or losses on Schedule 3.
T777: Statement of Employment Expenses. The form you complete to calculate your allowable employment expenses. On paper returns you include it with your return; the amount from its Total expenses line (9368) goes on line 22900.
T777S: The short version of Form T777, paired with the temporary flat-rate method for the 2020, 2021, and 2022 tax years. Not used for 2023 or later.
Tax credit: An amount that lowers the tax you owe. A non-refundable tax credit can only reduce your tax to zero — it will not create a refund by itself. A refundable tax credit can create or increase a refund.
Tax instalment: A quarterly prepayment toward the tax you expect to owe. Due March 15, June 15, September 15, and December 15 — or the next business day if a due date lands on a weekend or holiday.
Tax year: For individuals, the tax year is the calendar year — January 1 to December 31. Keep your records and supporting documents for six years from the end of the last tax year they relate to.
TP-1: The Quebec income tax return form (package TP-1.FG-V). Unlike other provinces and territories, Quebec residents file a separate provincial return along with their federal return.
TP-64.3-V: General Employment Conditions (salaried employees, employees who earn commissions). The form your employer completes and signs to certify you meet the conditions to claim employment expenses — Quebec's counterpart to the federal T2200.

W

Work space in the home: The room or area in your home where you do your job. If your employer required you to work from home, you paid for expenses related to the space, and you meet the time-or-use test, you can claim a portion of eligible costs.

This is general information, not tax advice. For your situation, consult a tax professional or the CRA.