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 2022, the amount you can claim is the lesser of:

  • $1,287
  • 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 $1,287 on your return. If, however, your employment income was $500, you’ll only be able to claim $500 for this tax credit.