Claiming Deductions, Credits, and Expenses — Montreal CPA Firm Near You: Complete Guide to Reducing Your Taxes With Every Available CRA Claim

One of the most powerful ways to lower your tax bill is by claiming every deduction, credit, and allowable expense available to you. The Canadian tax system includes hundreds of potential tax-reducing opportunities—covering medical expenses, disability credits, childcare, education, employment expenses, RRSPs, pension deductions, home office claims, digital news subscriptions, Canada Training Credit, moving expenses, and more.

Yet most taxpayers miss 20–40% of the deductions and credits they qualify for. Others claim expenses incorrectly, triggering CRA reviews or losing refunds entirely. To maximize your tax savings, you need a clear understanding of what is eligible, how to claim each amount properly, and how CRA applies these rules.

This 4-page Mackisen CPA guide explains everything you need to know about claiming deductions, credits, and expenses. It is written in a high-authority, educational, conversion-focused accounting style—perfect for taxpayers looking to optimize their refunds and avoid CRA issues.

Legal and Regulatory Framework

Under the Income Tax Act, taxpayers can reduce their taxes in two primary ways:

1. Deductions

These reduce your taxable income before calculating tax. Examples:

• RRSP deductions

• Childcare expenses

• Union dues

• Employment expenses

• Moving expenses (specific conditions)

• Disability supports

2. Non-refundable tax credits

These reduce the tax you owe, but cannot create a refund on their own. Examples:

• Basic personal amount

• Disability tax credit

• Medical expense credit

• Tuition credits

• Canada caregiver credit

3. Refundable credits

These can result in money back even if you owe no tax. Examples:

• Canada training credit

• GST/HST credit (based on income)

• Climate action incentive (depending on province)

• Refundable medical expense supplement

CRA strictly enforces documentation requirements. You must keep receipts for six years. If CRA selects your return for review and you cannot provide receipts, the deduction or credit will be denied—even if the amount was legitimate.

Key Court Decisions About Deductions and Credits

Court rulings highlight several important principles:

1. You must prove eligibility
   Tax courts uphold CRA denials when receipts or proof of payment are missing.

2. Expenses must be reasonable and directly related to earning income
   Employment expenses and business expenses must be justified.

3. Medical and disability claims must meet CRA definitions
   Not all medical services are eligible. Only authorized practitioners qualify.

4. Childcare claims must be supported by actual payments
   Cash payments without receipts are rejected.

5. Tuition credits require official T2202 slips
   Foreign or informal courses often do not qualify unless certified.

6. Moving expenses have strict criteria
   The move must be at least 40 km closer to your new job or school.

7. Home office claims must be calculated correctly
   CRA rejects inflated or unsupported allocations.

Understanding these rules protects you from reassessment.

Why CRA Targets Deduction and Credit Claims

CRA frequently reviews claims in these categories:

• Medical expenses

• Disability tax credit

• Childcare expenses

• Tuition and education amounts

• Home office expenses

• Moving expenses

• Employment expenses (Form T777)

• Union dues and professional fees

• Digital news subscriptions

• Pension splitting

• RRSP deductions and excess contributions

These areas are high-risk because taxpayers often:

• Claim ineligible amounts

• Claim without receipts

• Claim personal expenses as business or employment expenses

• Miscalculate home office percentages

• Misinterpret regulations

• Double-claim expenses between spouses

Mackisen ensures every claim is accurate, defensible, and maximized.

Mackisen Strategy

Mackisen CPA Montreal helps clients reduce their taxes by:

• Reviewing all possible deductions and credits

• Ensuring complete documentation and receipts

• Preparing tax returns that withstand CRA review

• Calculating optimal RRSP contributions

• Maximizing medical and disability credits

• Confirming childcare and dependant eligibility

• Correcting past missed claims

• Filing adjustments to recover missed deductions going back 10 years

• Preparing audit-proof employment and home office expense breakdowns

• Structuring pension and savings credits to reduce tax efficiently

Our approach ensures clients receive the highest refund legally possible.

Real Client Experience

A Montreal family missed disability tax credit eligibility for years. Mackisen filed retroactive DTC adjustments and recovered over $28,000 in refunds.

A self-employed worker incorrectly claimed both business-use-of-home and employment-use-of-home. CRA initially denied the entire amount. Mackisen restructured the claim and recovered the deduction.

A student failed to claim tuition credits carried forward from earlier years. Mackisen filed adjustments and recovered past refunds.

A retiree claimed medical expenses incorrectly and was reassessed. We provided proper documentation and reversed the CRA denial.

A taxpayer missed moving expenses after relocating for work. Mackisen claimed the full eligible amount and reduced the client’s tax owing by thousands.

Categories of Deductions, Credits, and Expenses

1. All Deductions, Credits, and Expenses

A full list includes:

• RRSP deductions

• Union dues

• Employment expenses

• Disability supports

• Childcare expenses

• Medical expenses

• Digital news subscriptions

• Charitable donations

• Tuition and education credits

• Pension income splitting

• Moving expenses

• Northern residents deductions

• Canada caregiver credit

• Adoption expenses

• Interest on student loans

• Volunteer firefighter credits

• First-time homebuyer amount

• Home accessibility renovation credit

Each has specific rules and documentation requirements.

2. Family, Childcare, and Caregiver Credits

Includes:

• Amount for spouse or common-law partner

• Amount for eligible dependant

• Canada caregiver amount

• Childcare expenses (must be paid so the parent can work or study)

• Child disability benefit (requires DTC approval)

You must track:

• Receipts

• SIN of childcare provider

• CRA-approved conditions

3. Education Deductions and Credits

Includes:

• Tuition credits (T2202 form)

• Education and textbook amounts from previous years

• Tuition transfer to parent/grandparent

• Exam fees (if certified)

• Adult basic education (sometimes deductible)

Students often miss carryforward credits that can reduce future taxes significantly.

4. Disability Deductions and Credits

Includes:

• Disability Tax Credit (DTC)

• Disability supports deduction

• Medical expense credits

• Home accessibility credit

• Credits for supporting dependants with disabilities

Eligibility requires a medical practitioner to certify impairment using Form T2201.

5. Pension and Savings Plan Deductions and Credits

Includes:

• RRSP contributions

• PRPP and SPP contributions

• CPP/QPP contributions

• Pension income credit

• RRSP Home Buyers’ Plan repayments

• RRIF withdrawal planning

Strategic RRSP deductions can dramatically reduce tax payable.

6. Employment Expenses and Credits

Includes:

• Home office expenses

• Vehicle expenses

• Tools expenses

• Union and professional dues

• Work-from-home temporary flat rate (when applicable)

• Commission employee expenses

• Tradesperson’s deduction

Requires Form T2200 from employer.

7. Provincial and Territorial Credits

Quebec, Ontario, Alberta, British Columbia and all other jurisdictions offer additional credits such as:

• Solidarity tax credit (Quebec)

• Trillium benefit (Ontario)

• Climate action tax credits

• Provincial caregiver credits

Mackisen ensures all provincial credits are captured.

Common Questions

Can I claim expenses without receipts?
No. CRA requires original proof of payment.

Can spouses share deductions?
Some yes (donations, medical), others no (childcare expenses usually go to the lower-income spouse).

Are medical expenses fully deductible?
They must exceed a threshold based on income.

Is home office easy to claim?
No. Calculations must be precise and defensible.

Can I correct missed credits?
Yes—Mackisen can adjust up to 10 years back.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures you claim every eligible deduction, credit, and expense—properly, fully, and safely. Whether you want a larger refund, a lower tax bill, or protection during CRA reviews, our expert team prepares penalty-proof returns that maximize your tax savings.

If you want to reduce your taxes legally and claim everything you’re entitled to, Mackisen ensures you keep more of your hard-earned money—this year and every year.