What is the Canada employment amount?

The Canada employment amount is a non-refundable tax credit that you can claim if you reported employment income for the year. This amount is designed to help Canadians with some of their work-related expenses such as uniforms, home computers, and supplies needed to work.

Note: Self-employed individuals cannot claim this amount.

For 2023, the amount you can claim is the lesser of:

  • $1,368
  • the total of the employment income that you reported on your return

For example, if your employment income for the year was $30,000, you’ll be able to claim the full amount of $1,368 on your return. If, however, your employment income was $500, you’ll only be able to claim $500 for this tax credit.

Residents of the Yukon are eligible to claim an additional $1,368 on their return as long as they’re eligible for the federal Canada employment amount.

Note: You can’t claim this tax credit if you weren’t a resident of Yukon, even if you received income during the year from a source inside the Yukon.

H&R Block’s tax software will automatically apply the Canada employment amount to your return based on the employment income you report and, in the case of the Yukon Canada employment amount, your province of residency.