On a Quebec tax return, line 295 is used for a variety of specific deductions related to certain types of income. The purpose is to deduct amounts that have been included in your total income on other lines but are nontaxable or have been offset by a related payment. Here are the most common deductions claimed on line 295:
Benefits (indemnities)
Workers’ compensation benefits, compensation for the loss of financial support, or indemnities received following a traffic accident, crime, or precautionary cessation of work. These benefits are generally included in income (e.g., on line 148, Income replacement indemnities and net federal supplements) but are ultimately not taxable. The benefit must be reported as income, and a corresponding deduction is claimed on line 295 to offset the amount.
Scholarships, bursaries, and financial assistance
Scholarships, bursaries, or similar financial assistance reported as income. Certain financial aid reported on line 154 may be fully or partially deductible. Note: RESPs do not qualify for this deduction.
Federal supplements
Net federal supplements reported on line 148. These supplements are included in income and then deducted. Adjustments may apply if a social benefits repayment is also reported on line 250.
Split income
Income subject to the federal tax on split income. This deduction prevents double taxation of income already subject to the tax on split income.
Assistance for tuition fees
Assistance for tuition included in income when the tuition tax credit is unavailable. This deduction ensures that tuition assistance is not taxed when the credit cannot be claimed.
Scholarships, bursaries, or similar financial assistance reported as income. Certain financial aid reported on line 154 may be fully or partially deductible. Note: RESPs do not qualify for this deduction.
Federal supplements
Net federal supplements reported on line 148. These supplements are included in income and then deducted. Adjustments may apply if a social benefits repayment is also reported on line 250.
Split income
Income subject to the federal tax on split income. This deduction prevents double taxation of income already subject to the tax on split income.
Assistance for tuition fees
Assistance for tuition included in income when the tuition tax credit is unavailable. This deduction ensures that tuition assistance is not taxed when the credit cannot be claimed.
Posted on 15 January, 2026