Exemptions. For tax years beginning after December 31, 2017, nonresident aliens cannot claim a personal exemption deduction for themselves, their spouses, or their dependents. Adjustments to Gross Income. Nonresident aliens may claim certain adjustments to gross income if they meet the relevant qualifications, including the following: IRA Deduction “Can my dental expenses be deducted on my tax return?” Let’s discuss how you can maximise your tax refund by legally claiming your dental treatment costs as a deductible expense. Update: 2013 Budget Changes May Affect Your Ability to Claim: The net medical expenses tax offset will slowly be phased out starting in July 2013. 10 overlooked tax deductions & credits. Allison, February 1, 2013. Every year in Canada, millions of dollars in tax deductions and credits go unclaimed. Today, I’m going to introduce you to some of these deductions and credits so you can minimize your tax bill and maximize your refund. may claim 3 dependents and the spouse none. Enter the amount of dependent exemption on Line 4. ˛ˆ˙) ˝ ˛ ˚ˇ#˙ˆ˚ ! Add the amount of exemptions claimed in each category and enter the total on Line 6. This amount w ill be used as a basis for withholding income tax under the appropriate withholding tables.