The Canada Employment Amount (CEA) is a non-refundable tax credit that helps reduce the amount of federal tax you owe.
It's designed to support individuals who need to spend personal funds in order to perform their jobs (e.g., for home computers, uniforms, supplies).
Based on your T4 entries and other income, TurboTax automatically enters the Canada Employment Amount on your return if you qualify. The amount appears on line 363 of your Schedule 1 ,and for tax year 2019, is the lesser of:
- $1,222; or
- the total employment income you reported.
With the exclusion of the self-employed, anyone who reports employment income can claim the CEA.