10. What types of tax deductions are available in Canada?

Assuming that you are a non-resident of Canada for tax purposes,

as long as at least 90% of your worldwide income is from Canadian sources, you will be able to claim many of the tax deductions that

a Canadian resident would be able to claim, including the basic personal amount, spousal amount, tuition, donations, and medical expenses. Otherwise, your deductions will be very limited.

The following are some lists of examples of deductions that are available in Canada, and not available in Canada:

Deductions generally available regardless of income level

•     Alimony
•     Donations to Canadian registered charities
•     Tuition (for taxpayer only)
•     Child care (only if child living in Canada)
•     Canada Pension Plan and Employment Insurance premiums paid
•     Unreimbursed travelling expenses (transportation, food and lodging)

Deductions available if > 90% of worldwide income is from

Canadian sources

•     Basic personal amount ($11,038 for 2013)
•     Spouse/common-law partner/eligible dependant amount

($11,038 for 2013)

•     Medical expenses for taxpayer and dependants
•     Disability credit transfer from dependants
•     Tuition credit and education amount transfer from dependants

Deductions generally not available regardless of income level

•     Agents’ fees
•     Contract insurance re injury
•     Moving expenses
•     Mortgage interest
•     Property taxes

The availability of deductions for employment-related expenses is very limited in Canada. In order to deduct any employment- related expenses, you must obtain Form T2200 from your employer to certify that you are required to pay certain of your own employment-related expenses.