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How to Complete the Appendix – Provincial Deductions Form

Learn how to accurately complete the Appendix – Provincial Deductions Form to report a client’s refundable provincial or territorial tax credits for tax purposes.

This form is essential for clients who may be eligible for provincial or territorial refundable tax credits. Properly completing this form helps ensure that all eligible credits are claimed to reduce the client’s overall tax liability or increase their refund.

Identifying Applicable Provincial or Territorial Credits

This section provides the tax team with a list of refundable credits available by province or territory. Examples include:

  • British Columbia: Training tax credit, Sales tax credit, Venture capital tax credit

  • Manitoba: Education property tax credit, Personal tax credit, Seniors’ school tax rebate

  • Ontario: Childcare access and relief from expenses (CARE) tax credit, Seniors' home safety tax credit

  • Newfoundland and Labrador: Physical activity tax credit

  • Nova Scotia: Volunteer firefighters and ground search and rescue tax credit

  • P.E.I: Active families benefit (AFB)

  • Yukon: Business investment tax credit, Yukon Business Carbon Price Rebate

Please Note: Not all clients will qualify for every credit. Only complete this form if the client resides in a province or territory offering these refundable credits and meets the eligibility criteria.

Entering Credit Details and Amounts

Here, record the details and dollar amounts for each applicable credit:

  • Tax Credit Name: The official name of the provincial or territorial credit (e.g., “Volunteer Firefighter Tax Credit”).

  • Details/Amount: The eligible amount being claimed by the client for the specified credit.

Each line on the form corresponds to a specific tax credit. Enter values carefully and ensure the amount reflects the client’s eligibility under provincial rules.

Understanding Credit Eligibility

These credits vary by province or territory and have specific qualification criteria. Common examples include:

  • Seniors’ or disability-related renovation tax credits

  • Teaching expense credits for educators

  • Credits for volunteer firefighters or caregivers

  • Research and development or business investment credits

The client must meet all conditions set out by the provincial or territorial government to qualify for each credit.

Please Note: For more information, visit the CRA’s provincial and territorial credits page at:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/provincial-territorial-tax-credits-individuals.html

Keeping Supporting Documentation


Although receipts and supporting documentation are not required to be submitted with the form, clients must retain all records in case of a CRA review:

  • Receipts or invoices for renovation or education expenses

  • Participation or service records for volunteer-related credits

  • Government-issued assessments, approvals, or certifications

Optimize does not provide bookkeeping services. Ensure the client is advised to keep documentation on file for at least six years.

Please Note: Claiming refundable tax credits increases the chance of CRA review. Only include credits the client is eligible for and can support with documentation if requested.