Canada employment amount: the 2026 maximum
The Canada employment amount recognises work-related expenses through a claim capped by both a published annual maximum and reported employment income.
- 2026 maximum
- $1,501, from CRA's indexed amounts for 2026.CRA, indexed amounts for 2026
- 2025 return maximum
- $1,471 for 2025, limited by reported employment income.CRA, Canada employment amount maximum
- Return line
- 31260.CRA, Canada employment amount claim
The published maximums
CRA's indexation table lists the Canada employment amount (maximum) as $1,501 for 2026 and $1,471 for 2025. CRA states that increases to amounts relating to non-refundable credits take effect on January 1 of the applicable year. CRA, indexed amounts for 2026 (opens in a new tab).
CRA's line 31260 return page is labelled tax year 2025, the latest return year it covers. Its maximum is $1,471 for 2025, and the claim is the lesser of that maximum and the total employment income reported on lines 10100 and 10400. CRA, Canada employment amount maximum (opens in a new tab).
Employment and the claim
The Canada employment amount provides general tax recognition of work-related expenses. CRA lists reporting employment income on line 10100 or line 10400, or both, and not being self-employed as the general claim conditions. CRA, Canada employment amount eligibility (opens in a new tab).
The amount determined under those rules is entered on line 31260 of the return. Special rules may apply to a claim for someone who died. CRA, Canada employment amount claim (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not determine individual eligibility or calculate a tax saving. The government does not endorse this website.