Line 47900 is a collecting point. Provincial or territorial credits are worked out on your province's or territory's own form, and the result is carried onto this one line of your federal return.
Which form you use depends on where you lived on December 31 of the tax year.
Which form applies to you
- Alberta — Form T89, to calculate the Alberta stock savings plan tax credit.
- New Brunswick — Schedule NB(S12), to calculate the New Brunswick seniors' home renovation tax credit.
- Prince Edward Island — Form PE428, to calculate the volunteer firefighter and volunteer search and rescue personnel tax credit.
- Quebec — provincial credits are claimed on the Quebec income tax return, not on line 47900.
- Every other province and territory — Form 479. That covers British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, the Northwest Territories, Nunavut, Ontario, Saskatchewan, and Yukon.
In each case the calculated amount is entered on line 47900 of your return. If you file on paper, attach a copy of the form to your return.
What supports the claim
The federal page for line 47900 tells you which form to complete and nothing more — it does not describe supporting receipts, and the fields a document needs are set by whichever provincial or territorial form applies to you.
That said, some of these credits are receipt-driven in practice. The New Brunswick seniors' home renovation tax credit is a renovation claim, so the evidence behind it is renovation receipts and invoices. Read the form for your own province or territory to see what it asks you to hold.
What to keep
Keep a copy of the completed provincial or territorial form, and keep the receipts and invoices behind whatever the form asked you to total. Dossier files a renovation invoice or a similar receipt against the year and the property, so it is there whether the claim turns out to be federal or provincial.
Attach a copy of the form to a paper return. Keep the underlying documents in case the Canada Revenue Agency (CRA) asks to see them later.
Official CRA sources
- Line 47900 – Provincial or territorial credits
- Provincial and territorial tax and credits for individuals
Source: Canada Revenue Agency (canada.ca). Not tax advice.