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Work and employment · Tout le Canada
Federal non-refundable tax credit giving flat recognition of work-related expenses for employees. It is for a person reporting employment income on line 10100 or 10400 who is NOT self-employed. For 2025 it is the lesser of $1,471 and total employment income reported. The maximum was $1,433 in 2024 and $1,368 in 2023.
Eligibility conditions
Eligible employment status
How to apply
Check that employment income is reported on line 10100 or 10400: self-employment income does not qualify.
Take the lesser of $1,471 and total employment income for the year.
Enter that amount on line 31260 of the federal return.
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