Total Income |
Employment income (box 14 of all T4 slips) | 101 | | | |
Commissions included on line 101 (box 42 of all T4 slips) | 102 | | | |
Wage loss replacement contributions (see line 101 in the guide) | 103 | | | |
Other employment income | 104 | + | | |
Old age security pension. (box 18 on the T4A(OAS) slip or the applicable amount on your NR4-OAS slip) | 113 | + | | |
CPP or QPP benefits (box 20 on the T4A(P) slip or the applicable amount on your NR4 slip) | 114 | + | | |
Disability benefits included on line 114 (box 16 on the T4A(P) slip or the applicable amount on your NR4 slip) | 152 | | | |
Other pensions and superannuation | 115 | + | | |
Elected split-pension amount (attach Form T1032) | 116 | + | | |
Universal child care benefit (UCCB) | 117 | + | | |
UCCB amount designated to a dependant | 185 | | | |
Employment insurance and other benefits (box 14 on the T4E slip or the applicable amount on your NR4 slip) | 119 | + | | |
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) | 120 | + | | |
Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations | 180 | | | |
Interest and other investment income (attach Schedule 4) | 121 | + | | |
Net partnership income: limited or non-active partners only | 122 | + | | |
Registered disability savings plan income | 125 | + | | |
Rental Income | Gross | 160 | | | | | Net | 126 | + | | |
Taxable capital gains (attach Schedule 3) | 127 | + | | |
Support payments received | Total | 156 | | | | Taxable Amount | 128 | + | | |
RRSP income (from all T4RSP slips or the applicable amount on your NR4 slip) | 129 | + | | |
Other income | Specify: | | | 130 | + | | |
Self-employment income |
| Business income | Gross | 162 | | | | | Net | 135 | + | | |
| Professional income | Gross | 164 | | | | | Net | 137 | + | | |
| Commission income | Gross | 166 | | | | | Net | 139 | + | | |
| Farming Income | Gross | 168 | | | | | Net | 141 | + | | |
| Fishing income | Gross | 170 | | | | | Net | 143 | + | | |
Workers' compensation benefits (box 10 of the T5007 slip) | 144 | | | |
Social assistance payments | 145 | + | | |
Net federal supplements (box 21 of the T4A(OAS) slip) | 146 | + | | |
Add lines 144, 145, and 146 (see line 250 in the guide). | | = | | ► | 147 | + | | |
Add lines 101, 104 to 143, and 147. | This is your total income | 150 | = | | |
Net Income |
Enter your total income from line 150. | 150 | | | |
Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips) | 206 | | | |
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) | | | | | 207 | | | |
RRSP/pooled registered pension plan (PRPP) deduction (see Schedule 7 and attach receipts) | | | | | 208 | + | | |
PRPP employer contributions (amount from your PRPP contribution receipts) | 205 | | | |
Deduction for elected split-pension amount (attach Form T1032) | 210 | + | | |
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts) | 212 | + | | |
Universal child care benefit repayment (box 12 of all RC62 slips) | 213 | + | | |
Child care expenses (attach Form T778) | 214 | + | | |
Disability supports deduction | 215 | + | | |
Business investment loss | Gross | 228 | | | Allowable deduction | 217 | + | | |
Moving expenses | 219 | + | | |
Support payments made | Total | 230 | | | Allowable deduction | | | 220 | + | | |
Carrying charges and interest expenses (attach Schedule 4) | 221 | + | | |
Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) | 222 | + | | • | |
Deduction for PPIP premiums on self-employment income (attach Schedule 10) | 223 | + | | • | |
Exploration and development expenses (attach Form T1229) | 224 | + | | |
Other employment expenses | 229 | + | | |
Clergy residence deduction | 231 | + | | |
Other deductions | Specify: | | 232 | + | | |
Add lines 207, 208, 210 to 224, 229, 231, and 232. | 233 | = | | ► | - | | |
Line 150 minus line 233 (if negative, enter "0") | This is your net income before adjustments. | 234 | = | | |
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide) Use the federal worksheet to calculate your repayment. | 235 | - | | • |
Line 234 minus line 235 (if negative, enter "0") If you have a spouse or common-law partner, see line 236 in the guide. | This is your net income. | 236 | = | | |
Taxable Income |
Canadian Forces personnel and police deduction (box 43 of all T4 slips) | 244 | | | |
Employee home relocation loan deduction (box 37 of all T4 slips) | 248 | + | | |
Security options deductions | 249 | + | | |
Other payments deduction (if you reported income on line 147, see line 250 in the guide) | 250 | + | | |
Limited partnership losses of other years | 251 | + | | |
Non-capital losses of other years | 252 | + | | |
Net capital losses of other years | 253 | + | | |
Capital gains deduction | 254 | + | | |
Northern residents deductions (attach Form T2222) | 255 | + | | |
Additional deductions | Specify: | | | 256 | + | | |
Add lines 244 to 256. | 257 | = | | ► | - | | |
Line 236 minus line 257 (if negative, enter "0") | | This is your taxable income | 260 | = | | |
Use your taxable income to calculate your federal tax on Schedule 1. If you are electing under section 217, complete and attach Schedule A, Statement of World Income, to determine the amount to enter on line 39 of Schedule 1. |
Refund or balance owing |
Net federal tax: enter the amount from line 71 of Schedule 1 (attach Schedule 1, even if the result is "0") | 420 | | | |
CPP contributions payable on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) | 421 | + | | |
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) | 430 | + | | |
Social benefits repayment (amount from line 235) | 422 | + | | |
Provincial or territorial tax (attach Form T2203) | 428 | + | | |
Add lines 420, 421, 430, 422, and 428. | This is your total payable | 435 | = | | • |
Total income tax deducted | 437 | | | • |
Tax transfer for residents of Quebec | 438 | - | | • |
Line 437 minus line 438 | | = | | ► | 439 | | | | | | |
Refundable Quebec abatement | | 440 | + | | • | | | |
CPP overpayment (enter your excess contributions) | | 448 | + | | • | | | |
Employment insurance overpayment (enter your excess contributions) | 450 | + | | •A | | | | | |
Amount on line 376 of Schedule 1 | | - | | B | | | | | | | |
Net employment insurance overpayment. Line A minus line B (if negative, enter "0") | | = | | ► | 451 | + | | | | | |
Refundable medical expense supplement (use the federal worksheet) | 452 | + | | • | |
Working income tax benefit (WITB) (attach Schedule 6) | 453 | + | | • | |
Refund of investment tax credit (attach Form T2038(IND)) | 454 | + | | • | |
Part XII.2 trust tax credit (box 38 of all T3 slips) | 456 | + | | • | |
Employee and partner GST/HST rebate (attach Form GST370) | 457 | + | | • | |
Children's fitness tax credit | Eligible Fees | 458 | | | | x 15% = | | 459 | + | | • | |
Tax paid by instalments | 476 | + | | • | |
Add lines 439, 440, 448, and 451 to 476. | These are your total credits | 482 | = | | ► | - | | |
Line 435 minus line 482 | This is your refund or balance owing | = | | |
If the result is negative, you have a refund. If the result is positive, you have a balance owing. |