Where did that tax credit go?

First-time donor’s super credit

This super credit supplemented the existing charitable donation tax credit by an additional 25% for first-time donors. It was a temporary credit for tax years 2013 to 2017 only.

2018

Home Relocation Loans Deduction

This deduction was available to employees who received a low interest loan to help acquire a home in Canada in their new employment location and met certain eligibility criteria in order to offset the deemed taxable benefit of the loan.

2018

Education and textbook tax credits

These non-refundable tax credits were available to Canadians for each month they were enrolled in a qualifying post-secondary program at a qualifying institution

Notes:

• Unused education and textbook credit amounts from previous years can still be claimed.
• The federal tuition tax credit is still available to all Canadians.
• Some provinces have discontinued the education and textbook tax credit and/or the tuition tax credit. Refer to your province of residency below to confirm if that is the case for your province.

2017

Children’s fitness tax credit

This refundable tax credit allowed you to claim a certain portion of the registration or membership fees you paid for your child to be in eligible physical (sports) activities.

Note: Manitoba, Québec, Newfoundland, Nova Scotia, Prince Edward Island, Saskatchewan, and Yukon continue to offer a similar tax credit.

2017

Children’s Arts Credit

This non-refundable tax credit allowed you to claim a certain portion of the registration or membership fees you paid for your child to be enrolled in eligible artistic, cultural, recreational, or developmental activities.

Public transit tax credit

This 15% non-refundable tax credit was available to Canadians purchasing annual and monthly transit passes or weekly passes and electronic fare cards on an ongoing basis.

July 2017

Labour-sponsored funds tax credit

This tax credit was available to Canadians investing in solely federally registered labour-sponsored venture capital corporations (LSVCC), and in some special situations the right to claim portions of this credit based on previous purchases remains valid., which you can read more about here and from the help article, Federal labour sponsor funds tax credit.

Note: New Brunswick, Nova Scotia, Québec, and Saskatchewan all have provincial/territorial versions of this tax credit that remain in effect for provincially registered LSVCCs.

2017

Family tax cut

This non-refundable tax credit of up to $2000 was available to eligible Canadian couples with one income earner and minor children.

2016

Overseas employment tax credit

This tax credit was available to Canadians who did at least 90% of their work over a minimum of 6 consecutive months overseas in natural resource exploration, construction/agriculture/engineering, or under contract with the United Nations (UN).

Note: All provinces/territories had a similar tax credit which was eliminated at the same time.

2016

All provinces

Overseas employment tax credit

2016

Alberta (AB)

Climate Action Incentive

The Climate Action Incentive is no longer claimed as a tax credit on tax returns. Effective April 2022, it is now paid directly in the form of quarterly instalments.

Investors Tax Credit

Unused carry forward amounts can still be claimed.

Tuition & Education Tax Credits

Unused amounts from previous years can still be used.

Climate leadership adjustment rebate This rebate was a tax-free amount paid to low and middle income persons and families, commonly referred to as the carbon tax.

Note: Starting in 2019, Alberta residents can claim the federal Climate Action Incentive rebate instead.

May 30, 2019

British Columbia (BC)

Education tax credit

Unused amounts from previous years can still be claimed.

2019

BC children’s fitness amount

This was a refundable tax credit on registration fees for physical activities you paid for your child (similar to the above federal children’s fitness tax credit).

2018

BC children’s fitness equipment amount

This was a refundable tax credit equal to 50% of the BC children’s fitness amount.

2018

BC children’s art amount

This was a refundable tax credit on registration fees for arts activities you paid for your child (similar to the above federal children’s arts tax credit).

2018

Education coaching amount

This $500 non-refundable credit was available to teachers and teaching assistants providing at least 10 hours of unpaid, extra-curricular coaching.

2018

Back-to-school amount

This non-refundable credit provided parents of school age children, $250 per child to help purchase school supplies.

2017

Manitoba (MB)

Climate Action Incentive

The Climate Action Incentive is no longer claimed as a tax credit on tax returns. Effective April 2022, it is now paid directly in the form of quarterly instalments.

Manitoba seniors economic recovery credit

This was a one-time refundable tax credit that was available to Manitoba seniors who did not receive the $200 advance payment from Manitoba Finance which was sent out in May or June 2020.

2021

$250 Education property tax credit deductible

The calculation of this tax credit changed, eliminating the $250 deductible.

2019

Tuition fee income tax rebate including rebate advance

This rebate was available to Manitobans graduating from an eligible post-secondary institution who stayed to work in the province. Note: unused rebate credits can no longer be claimed after 2018.

May 2017

Nutrient management tax credit

This tax credit enabled Manitoba farmers to claim 10% of the cost for any nutrient management equipment purchased.

April 12, 2017

Odour-control tax credit

This tax credit enabled individual Manitoba farmers to claim 10% of the cost for equipment used to significantly reduce, prevent, or eliminate odours from organic waste.

April 12, 2017

Riparian tax credit

This tax credit was available to farmers owning property suitable for crop or grazing with a lake or river on it, to encourage an upgrade in the management of the areas alongside these waterways.

April 12, 2017

New Brunswick (NB)

Education and textbook tax credits

Unused amounts from previous years can still be claimed.

2017

Tuition tax credit

2024 tuition amounts and prior year unused tuition amounts can be claimed

2017 (Reinstated in 2019)

Newfoundland and Labrador (NL)

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Northwest Territories (NT)

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Nova Scotia (NS)

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Nunavut (NU)

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Ontario (ON)

Climate Action Incentive

The Climate Action Incentive is no longer claimed as a tax credit on tax returns. Effective April 2022, it is now paid directly in the form of quarterly instalments.

Ontario Apprenticeship Training Tax Credit

Unincorporated businesses that hired and trained apprentices in skilled trades could claim this credit to help pay for the cost to train them.

Ontario children’s activity tax credit

This was a refundable tax credit on registration fees for physical activities you paid for your child (similar to the above federal children’s fitness tax credit).

2017

Education and textbook tax credits

Unused amounts from previous years can still be claimed.

2017

Tuition tax credit

Unused amounts from previous years can still be claimed.

2017

Prince Edward Island (PEI)

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Québec (QC)

Tax Credit for Taxi Drivers and Taxi Owners

This credit was available to residents of Québec who are taxi drivers and taxi owners.

Tax Credit for Volunteer Respite Services and Tax Credit for Respite of Caregivers

This credit was available to residents of Québec who paid for specialized respite services.

Tax Credit for the Restoration of a Secondary Residence

This tax credit was available to residents of Québec who paid qualified expenses to repair a secondary residence damaged by severe flooding in certain regions during the spring of 2017.

2019

Election for Special Tax Relief Related to the Deferred Taxation of Security Option Benefits

This special credit was available to those who received a taxable benefit from exercising a security option on which they previously elected to defer taxation on the benefit and sold the securities before 2015.

2016

Saskatchewan (SK)

Climate Action Incentive

The Climate Action Incentive is no longer claimed as a tax credit on tax returns. Effective April 2022, it is now paid directly in the form of quarterly instalments.

Education and textbook tax credits

Unused amounts from previous years can still be claimed.

2017

Tuition tax credit

Unused amounts from previous years can still be claimed.

2017

Employee’s tools tax credit

This tax credit allowed employed tradespersons living and working in Saskatchewan to claim a one-time trade amount for the initial purchase of tools and an annual maintenance amount to keep those tools in good working condition.

2017

Active families benefit

This was a refundable tax credit on registration fees for cultural, recreational, and sport activities of up to $150 per child under the age of 18.

2016 (Reinstated in 2021)

Yukon (YT)

Labour-sponsored venture capital corporation Tax Credit

The was a non-refundable tax credit for investments made in the Fireweed Fund Corporation. It was equal to 25 percent of eligible investments to a maximum of $1,250.

Education and textbook amounts

Any unused education and textbook amounts from previous years can still be claimed.

Note: Yukon tuition tax credit remains available

2017

Public transit amount

This was the Yukon version of the above federal tax credit and was eliminated at the same time.

July 1, 2017