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The Daily Insight

What is Line 318 on tax return?

Author

Sarah Duran

Published Apr 09, 2026

You may have a dependant who is able to claim the disability amount (line 31600), and that person may not need to claim all or part of that amount on their tax return.

What happens if you claim single but are common-law?

If you are living in a common-law relationship, but do not file as such on your income tax return, you may be guilty of filing a fraudulent tax return, and you could face certain consequences. These include: being reassessed for unpaid taxes, interest and penalties.

Can I claim benefits for ADHD?

Parents of children with ADHD are potentially entitled to claim Disability Living Allowance as, in severe cases, family life can be disrupted and parents may need to spend more time at home or seek additional support.

Does Canada recognize ADHD as a disability?

Each of these conditions can cause severe mental or physical impairments as defined by health professionals and the services that provide information on Canada’s Disability Tax Credit. ADD/ADHD is a medically recognized condition and requires treatment from a physician.

What does the CRA consider common-law?

“Living common-law” means you are living with a person who is not your spouse, but with whom you have a conjugal relationship, and to whom at least one of the following situations applies: They have been living with you in a conjugal relationship for at least 12 continuous months.

You may have a dependant who is able to claim the disability amount (line 31600), and that person may not need to claim all or part of that amount on their tax return. Under certain conditions, your dependant may be able to transfer this amount to you.

Who is one stop for your Canadian tax questions?

TaxWiki.ca – One Stop for your Canadian Tax Questions Advertiser DisclosureThis article/post contains references to products or services from one or more of our advertisers or partners. We may receive compensation when you click on links to those products or services. Taxes TaxWiki.ca – One Stop for your Canadian Tax Questions

Is the Canadian Income Tax Act still in effect?

The content is CRA material, except that it is edited and updated by a panel of tax experts, including tax students, tax accountants, tax lawyers, tax academics to reflect the current taxation law. They consult the Income Tax Act, the Tax Court of Canada, the Federal Court of Appeal, and even the Supreme Court of Canada.

When do I have to file my taxes online in Canada?

If you decide to file your return online, you can file as early as February 22, 2021, with NETFILE. We have a list of certified tax software products for filing a return, including free ones. 11) Your tax preparer or accountant had to close due to COVID-19.

How is tax withheld on a T4A slip in Quebec?

If you received the CERB or CESB, no tax was withheld when payments were issued. If you received the CRB, CRSB, or CRCB, 10% tax was withheld at source. For Quebec residents who received the CRB, CRSB, and CRCB, 5% of the tax withheld will be reported on the T4A slip and the other 5% will be reported on the RL-1 slip.