| Step 1 - Federal non-refundable tax credits |
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| Basic Personal Amount | Claim $11,327 | 300 | | | 1 |
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| Age amount (if you were born in 1950 or earlier) (use the federal worksheet) | (maximum $7,033) | 301 | + | | 2 |
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| Spouse or common-law partner amount (attach Schedule 5) | 303 | + | | 3 |
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| Amount for an eligible dependant (attach Schedule 5) | 305 | + | | 4 |
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| Family caregiver amount for children under 18 years of age. Number of children born for whom you are claiming the family caregiver amount | 352 | | x $2,093 = | 367 | + | | 5 |
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| Amount for infirm dependants age 18 or older (attach Schedule 5) | 306 | + | | 6 |
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| CPP or QPP contributions: through employment from box 16 and box 17 of all T4 slips (attach Schedule 8 or Form RC381, whichever applies) | 308 | + | | •7 |
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| on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) | 310 | + | | •8 |
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| Employment insurance premiums: through employment (see the guide) | 312 | + | | •9 |
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| Employment insurance premiums: on self-employment and other eligible earnings (attach Schedule 13) | 317 | + | | •10 |
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| Provincial parental insurance plan (PPIP) premiums paid (amount from box 55 of all T4 slips) | (maximum $391.30) | 375 | + | | •11 |
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| PPIP premiums payable on employment income (attach Schedule 10) | 376 | + | | •12 |
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| PPIP premiums payable on self-employment income (attach Schedule 10) | 378 | + | | •13 |
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| Volunteer firefighters' amount | 362 | + | | 14 |
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| Search and rescue volunteers' amount | 395 | + | | 15 |
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| Canada employment amount (If you reported employment income on line 101 or line 104, see line 363 in the guide.) | (maximum $1,146) | 363 | + | | 16 |
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| Public transit amount | 364 | + | | 17 |
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| Children's arts amount | 370 | + | | 18 |
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| Home buyer's amount | 369 | + | | 19 |
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| Adoption expenses | 313 | + | | 20 |
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| Pension income amount (use the federal worksheet) | (maximum $2,000) | 314 | + | | 21 |
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| Caregiver amount (attach Schedule 5) | 315 | + | | 22 |
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| Disability amount (for self) (claim $7,899, or if you were under 18 years of age, use the federal worksheet) | 316 | + | | 23 |
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| Disability amount transferred from a dependant (use the federal worksheet) | 318 | + | | 24 |
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| Interest paid on your student loans | 319 | + | | 25 |
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| Your tuition, education, and textbook amounts (attach Schedule 11) | 323 | + | | 26 |
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| Tuition, education, and textbook amounts transferred from a child | 324 | + | | 27 |
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| Amounts transferred from your spouse or common-law partner (attach Schedule 2) | 326 | + | | 28 |
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| Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later | 330 | | | 29 | | | | |
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| Enter $2,208 or 3% of line 236 of your return, whichever is less. | | - | | 30 | | | | |
| Line 29 minus line 30 (if negative, enter "0") | | = | | 31 | | | | |
| Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide) | 331 | + | | 32 | | | | |
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| Add lines 31 and 32 | = | | ► | 332 | + | | 33 |
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| Add lines 1 to 28, and line 33 | 335 | = | | 34 |
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| Federal non-refundable tax credit rate (%) | | x | | 35 |
| Multiply line 34 by line 35 | 338 | = | | 36 |
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| Donations and gifts (attach Schedule 9) | 349 | + | | 37 |
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| Add lines 36 and 37. Enter this amount on line 50 on the next page. | Total federal non-refundable tax credits | 350 | = | | 38 |
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| Step 3 - Federal Tax |
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| Enter the amount from line 46. | | | | 47 | |
| Federal tax on split income (from line 5 of Form T1206) | 424 | + | | •48 | |
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| Add lines 47 and 48 | 404 | = | | ► | | | 49 |
| If you are a deemed resident of Canada, enter the amount from line 38. If you are a non-resident of Canada, or a non-resident of Canada electing under section 217, complete Schedule A and Schedule B to determine the amount to enter. (note - tick the box to enter an amount, otherwise the amount from line 38 will be entered) | | 350 | | | 50 | |
| Family tax cut (schedule 1-A) | 423 | + | | •51 | |
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| Federal dividend tax credit | 425 | + | | •52 | |
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| Overseas employment tax credit (attach Form T626) | 426 | + | | 53 | |
| Minimum tax carryover (attach Form T691) | 427 | + | | •54 | |
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| Add lines 50 to 54 | | = | | ► | - | | 55 |
| Line 49 minus line 55 (if negative, enter "0") | Basic federal tax | 429 | = | | 56 |
| Surtax for non-residents and deemed residents of Canada: calculate 48% of the amount on line 56. | | - | | 57 |
| Add line 56 and line 57. | | = | | 58 |
| Federal foreign tax credit (attach Form T2209) | 405 | - | | 59 |
| Line 58 minus line 59 (if negative, enter "0") | Federal tax | 406 | = | | 60 |
| Total federal political contributions (attach receipts) | 409 | | 61 | |
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| Federal political contribution tax credit (use the federal worksheet) | (maximum $650) | 410 | | | •62 | |
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| Investment tax credit (attach Form T2038(IND)) | 412 | + | | •63 | |
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| Labour-sponsored funds tax credit | Net cost | 413 | | Allowable credit | 414 | + | | •64 | |
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| Add lines 62,63 and 64 | 416 | = | | ► | - | | 65 |
| Line 60 minus line 65 (if negative, enter "0"). If you have an amount on line 48 above, see Form T1206. | 417 | = | | 66 |
| Section 217 tax adjustment: if you are electing under section 217, you may have to calculate the amount for line 445 by completing Part 2 of Schedule C. See line 445 in the guide. | 445 | - | | 67 |
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| Line 66 minus line 67 | = | | 68 |
| Working income tax benefit advance payments received (box 10 of the RC210 slip) | 415 | + | | •69 |
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| Special taxes (see line 418 in the guide) | 418 | + | | 70 |
| Add lines 68, 69, and 70. Enter this amount on line 420 of your return. | Net federal tax | 420 | = | | 71 |