What is the Canada Employment Amount and who can claim it?
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 CEA amount on your return, if you qualify. The amount appears on Schedule 1 (Line 363) and, for tax year 2018, is the lesser of:
- $1,195; or
- the total employment income you reported.
With the exclusion of the self-employed, anyone who reports employment income can claim the CEA.