Public Transit

Line 364 – Public transit amount

You can claim expense of public transit passes or passes of longer duration such as an annual pass for travel within Canada on public transit.

These passes must permit unlimited travel within Canada on:

• local buses;
• streetcars;
• subways;
• commuter trains;
• commuter buses;
• Local ferries.

You can also claim the cost of:

• Shorter duration passes if:
  • each pass
    entitles you to unlimited travel for at least 5 consecutive days; and
  • You purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.
• Electronic payment cards if:
  • the card is used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days; and
  • the card is issued by a public transit authority that records and provides a receipt for the cost and usage of the card.