Itemize the claim along with total dollar amount along with form and schedules:
| Details | Amount ($) |
| Deduction for Transportation costs | 2,500.00 |
| Moving supplies expenses | 100.00 |
| Renovation cost of new home allowed as deduction | 15,000.00 |
| Deduction for disability support expenses | 6,100.00 |
| Child care expenses | 800.00 |
| Wayne’s teeth fixed expenses | 1,500.00 |
| Donation by Sonja to Salvation Army | 350.00 |
Total itemize deduction amount is $26,350 to be claimed by the tax payer including the amount donation to Salvation Army of $350. Hence; total amount of itemize deduction is $26,350 for the tax payer.
Forms and schedules must be filled and submitted by the tax payer include T5007, T4RSP, T2202, T1 return, T4, T4A forms and schedules.
Itemize deduction will have to be stated in line no 295 to avail the deduction.
Childcare: Childcare is allowed as deduction.
Moving expenses: Moving expenses for moving from one location to another for employment purpose is allowed as deduction.
Spousal RRSP contribution: Spousal RRSP contribution is not allowed as deduction since only own RRSP contribution is allowed.
Retiring allowance transfer to RRSP: Allowed as deduction only to the extent the amount is transferred to RRSP.
Charitable donation: Donation made to Salvation Army is allowed within itemize deduction.
Disability supports: Eligible amount of disability support is allowed to be itemized.
Home accessibility expenses: Allowed only if it is related to employment and business.
Medical expenses: Prescribed medicines, dentist expenses are allowed as itemized deduction.
Home buyers’ amount: Since home buyer’s amount is not related to the employment and business hence, there is no provision of itemize deduction in respect of the same.
Union dues: Item deduction is applicable for union dues to the extent it has been paid thus, accrued or outstanding union dues is not allowed to be deducted.
Jeremy has higher income than Sonja hence, the expenses and deductions should be claimed in Jeremy’s income tax return to o reduce the overall tax liability of the family.
