,f$]al ,"w%eet           #a
    
                               ,t#a-bjae

                           ,protect$ ;,b
                               :5 -plet$

  ,use ! foll[+ *>ts 6make yr calcul,ns
ac 6! l9e 9/ruc;ns 9 ! ,g5]al ,9come
,tax & ,b5efit ,guide4 ,keep ? "w%eet =
yr records4 ..,d n atta* x 6! return y
s5d .u4

                ,9/al;ts
    
  ,see 8,%d y 2 pay+ yr taxes 09/al;ts80
9 ! guide4

7#a7 ,total paya# f l9e #dce ( yr
  return 7.n .9clud+ ! am.t on
  l9e #dba &! am.t on l9e #dcj7   4#----
7#b7 ,total cr$its f l9e
  #dhb ( yr return """"""" 4#----

                                      #a
             ,f$]al "w%eet           a#a
7#c7 ,total ( am.ts on
  l9es #ddh1 #dej1 #deg1 &
  #dgf ( yr return """"""" 4#----
7#d7 ,l9e #b m9us l9e #c   4#---- 4#----
7#e7 ,l9e #a m9us l9e #d """""""" 4#----

  ,y may h 6pay yr #bjaf taxes 09/al;ts
if = #bjaf1 &= ei #bjae or #bjad1 ! am.t
on l9e #e is m ?an 4#c1jjj4

       ,l9e #bce--,social b5efits
                repay;t
    
7#a7 ,am.t f l9e #aac ( yr return 4#----
7#b7 ,am.t f l9e #adf ( yr return 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
7#d7 ,ov]pay;t ( old age secur;y
  b5efits recov]$ 7box #bj ( yr
  ,t#d;,a7,,oas7 slip7 """""""""" 4#----
7#e7 ,l9e #c m9us l9e #d 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#f7 ,am.t f l9e #bcd ( yr return 4#----

                                      #b
             ,f$]al "w%eet           b#a
7#g7 ;,,ei b5efits repay;t
  f l9e #d (! *>t on yr
  ,t#d;,e slip 7if any7 "" 4#----
7#h7 ,univ]sal * c>e
  b5efit 7,,uccb7 7l9e
  #aag ( yr return7 """""" 4#----
7#i7 ,regi/]$ 4abil;y
  sav+s plan 7,,rdsp7
  9come 7l9e #abe ( yr
  return7 """""""""""""""" 4#----
7#aj7 ,add l9es #g1 #h1 &
  #i4 """""""""""""""""""" 4#---- 4#----
7#aa7 ,l9e #f m9us l9e #aj """""" 4#----
7#ab7 ,,uccb repay;t 7l9e
  #bac ( yr return7 """""" 4#----
7#ac7 ,,rdsp 9come repay;t
  79clud$ 9 ! am.t on l9e
  #bcb ( yr return7 """""" 4#----
7#ad7 ,add l9es #ab & #ac4 4#---- 4#----
7#ae7 ,add l9es #aa & #ad4 """""" 4#----
7#af7 ,base am.t """"""""""" 4#gb1hji.jj
7#ag7 ,l9e #ae m9us l9e #af
  7if negative1 5t] 8#j07 """"""" 4#----
                                      #c
             ,f$]al "w%eet           c#a
7#ah7 ,multiply ! am.t on l9e
  #ag 0#ae@3p4 """""""""""""""""" 4#----
7#ai7 ,5t] ! am.t f l9e #e or
  l9e #ah1 :i*"e is .less4 """""" 4#----
7#bj7 ,5t] ! am.t f l9e #g
  abv 7if any74 """"""""""""""""" 4#----
7#ba7 ,add l9es #ai & #bj4
  ,5t] ? am.t on l9es #bce &
  #dbb ( yr return4 """"""""""""" 4#----

          ,l9e #cja--,age am.t
    
7#a7 ,maximum claim """"""""" 4#g1jcc.jj
7#b7 ,yr net 9come f l9e
  #bcf ( yr return """"""" 4#----
7#c7 ,base am.t """""""""" 4#ce1dff.jj
7#d7 ,l9e #b m9us l9e #c
  7if negative1 5t] 8#j07  4#----
7#e7 ,multiply ! am.t on
  l9e #d 0#ae@3p4 """"""""""""""" 4#----
7#f7 ,l9e #a m9us l9e #e 7if
  negative1 5t] 8#j07 ,5t] ?
  am.t on l9e #cja ( ,s*$ule #a4  4#----
                                      #d
      ,l9e #cad--,p5.n 9come am.t     #b
    
7#a7 ,am.t f l9e #aae ( yr return 4#----
7#b7 ,=eign p5.n 9come y
  9clud$ on l9e #aae &
  deduct$ on l9e #bef """" 4#----
7#c7 ,9come f a ,u4,s4
  9dividual retire;t a3.t
  7,,ira7 9clud$ on l9e
  #aae """"""""""""""""""" 4#----
7#d7 ,am.ts f a ,,rrif or
  a ,,prpp 9clud$ on l9e
  #aae & transf]r$ 6an
  ,,rrsp1 a ,,rrif1 a
  ,,prpp1 or an annu;y """ 4#----
7#e7 ,add l9es #b1 #c1 &
  #d4 """""""""""""""""""" 4#---- 4#----
7#f7 ,l9e #a m9us l9e #e """""""" 4#----
7#g7 ,annu;y pay;ts f l9e #abi
  ( yr return 7box #af ( yr
  ,t#d;,,rsp slip7 only if y 7
  #fe ye>s ( age or old] on
  ,decemb] #ca1 #bjae1 or y

                                      #e
             ,f$]al "w%eet           a#b
  rcvd ! pay;ts 2c (! d1? ( yr
  sp\se or -mon-law "pn] """""""" 4#----
7,a7 ,add l9es #f & #g4 """"""""" 4#----

  ,5t]1 on l9e #cad ( ,s*$ule #a1
.4#b1jjj or ! am.t on l9e ;,a1 :i*"e is
.less4 ,h["e1 if y & yr sp\se or -mon-
law "pn] >e elect+ 6split .yr eligi#
p5.n 9come1 5t] ! am.t f l9e ;,a on l9e
;,a ( ,=m ,t#ajcb1 ,jo9t ,elec;n 6,split
,p5.n ,9come4 ,foll[ ! 9/ruc;ns at ,/ep
#d on ,=m ,t#ajcb 6calculate ! p5.n
9come am.t 65t] on l9e #cad ( yr & yr
sp\se's or -mon-law "pn]'s ,s*$ule #a4

      ,l9e #caf--,4abil;y am.t 7=
                 self7
    
  7.supple;t calcul,n if y 7 .."u #ah
ye>s ( .age on ,decemb] #ca1 #bjae7

7#a7 ,maximum supple;t """""" 4#d1fjg.jj
7#b7 ,total ( * c>e &
  att5dant c>e exp5ses =              #f
             ,f$]al "w%eet           b#b
  y1 claim$ 0y or 0ano!r
  p]son """""""""""""""""" 4#----
7#c7 ,base am.t """""""""" 4#b1fii.jj
7#d7 ,l9e #b m9us l9e #c
  7if negative1 5t] 8#j07  4#---- 4#----
7#e7 ,l9e #a m9us l9e #d
  7if negative1 5t] 8#j07 """"""" 4#----

  ,5t]1 on l9e #caf ( ,s*$ule #a1
4#g1hii .plus ! am.t f l9e #e 7maximum
4#ab1ejf7 .un.s y >e -plet+ ? *>t
6calculate ! am.t at l9e #cah4

        ,l9e #cah--,4abil;y am.t
         transf]r$ f a dep5dant
    
7#a7 ,base am.t """"""""""""" 4#g1hii.jj
7#b7 ,if ! dep5dant 0 "u #ah
  ye>s ( age on ,decemb] #ca1
  #bjae1 5t] ! am.t f l9e #e (
  8 or h] *>t = l9e #caf4
  ,o!rwise1 5t] 8#j04 """"""""""" 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
                                      #g
             ,f$]al "w%eet           c#b
7#d7 ,total ( am.ts yr
  dep5dant c claim on l9es #a
  6#ai ( 8 or h] ,s*$ule #a """"" 4#----
7#e7 ,add l9es #c & #d4 """"""""" 4#----
7#f7 ,dep5dant's taxa# 9come
  7l9e #bfj ( 8 or h] return7 """ 4#----
7#g7 ,l9e #e m9us l9e #f 7if
  negative1 5t] 8#j07 """"""""""" 4#----

  ,5t]1 on l9e #cah ( ,s*$ule #a1 ! am.t
f l9e #c or l9e #g1 :i*"e is .less4 ,if
y >e claim+ ? am.t = m ?an "o dep5dant1
5t] ! total am.t on l9e #cah4
--------------------------------------#c
      ,l9e #daj--,f$]al political
           3tribu;n tax cr$it
    
  ,if yr total f$]al political 3tribu;ns
7l9e #dji ( yr ,s*$ule #a7 7 .4#a1bge
.or .m1 5t] 4#fej on l9e #daj ( yr
,s*$ule #a4
  ,o!rwise1 -plete ! appropriate column
dep5d+ on ! ,l9e #dji4
                                      #h
             ,f$]al "w%eet           a#c
,transcrib]'s note3
  7,! foll[+ is set up 9 ?ree columns47

  ,column #a3 ,l9e #dji is .4#djj or
    less
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""""""" 4#j.jj
7#c7 ,l9e #a m9us l9e #b 7_c 2
  negative7 """"""""""""""""""""" 4#----
7#d7 """""""""""""""""""""""""""" #ge@3p
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""""" 4#j.jj
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #daj ( yr ,s*$ule
  #a4 """"""""""""""""""""""""""" 4#----

  ,column #b3 ,l9e #dji is m ?an
    .4#djj b n m ?an .4#gej
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""""" 4#djj.jj
7#c7 ,l9e #a m9us l9e #b 7_c 2
  negative7 """"""""""""""""""""" 4#----
7#d7 """""""""""""""""""""""""""" #ej@3p
                                      #i
             ,f$]al "w%eet           b#c
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""" 4#cjj.jj
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #daj ( yr ,s*$ule
  #a4 """"""""""""""""""""""""""" 4#----

  ,column #c3 ,l9e #dji is m ?an
    .4#gej
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""""" 4#gej.jj
7#c7 ,l9e #a m9us l9e #b 7_c 2
  negative7 """"""""""""""""""""" 4#----
7#d7 """"""""""""""""""""""""" #cc.cc@3p
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""" 4#dge.jj
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #daj ( yr ,s*$ule
  #a4 """"""""""""""""""""""""""" 4#----





                                     #aj
      ,l9e #deb--,refunda# m$ical    c#c
            exp5se supple;t
    
  .,r1d ! .3di;ns = l9e #deb 9 ! guide
6det]m9e if y c claim ? cr$it4

7#a7 ,yr net 9come f l9e
  #bcf ( yr return """"""" 4#----
7#b7 ,net 9come ( yr sp\se
  or -mon-law "pn] f page
  #a ( yr return """"""""" 4#----
7#c7 ,add l9es #a & #b4 "" 4#---- 4#----
7#d7 ,univ]sal * c>e
  b5efit 7,,uccb7 7l9e
  #aag ( yr return7 or !
  b5efit ( yr sp\se or
  -mon-law "pn] f page #a
  ( yr return """""""""""" 4#----
7#e7 ,regi/]$ 4abil;y
  sav+s plan 7,,rdsp7
  9come 7l9e #abe ( yr &
  yr sp\se's or -mon-law
  "pn]'s returns7 """""""" 4#----
7#f7 ,add l9es #d & #e4 "" 4#---- 4#----
                                     #aa
             ,f$]al "w%eet           d#c
7#g7 ,l9e #c m9us l9e #f """""""" 4#----
7#h7 ,,uccb repay;t 7l9e
  #bac ( yr return7 .plus
  ! ,,uccb repay;t ( yr
  sp\se or -mon-law "pn] f
  page #a ( yr return """" 4#----
7#i7 ,,rdsp 9come repay;t
  79clud$ 9 ! am.t on l9e
  #bcb ( yr & yr sp\se's
  or -mon-law "pn]'s
  returns7 """"""""""""""" 4#----
7#aj7 ,add l9es #h & #i4   4#---- 4#----
7#aa7 ,adju/$ family net
  9come3 add l9es #g &
  #aj4 """""""""""""""""""""""""" 4#----
7#ab7 ,base am.t """"""""""" 4#be1ici.jj
7#ac7 ,l9e #aa m9us l9e #ab 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#ad7 ,5t] .4#a1agb or #be@3p (!
  total ( l9e #bae 7( yr return7
  & l9e #ccb 7( ,s*$ule #a71
  :i*"e is .less4 """"""""""""""" 4#----

                                     #ab
             ,f$]al "w%eet           e#c
7#ae7 ,multiply ! am.t on .l9e
  .#ac 0#e@3p4 """""""""""""""""" 4#----
7#af7 ,l9e #ad m9us l9e #ae 7if
  negative1 5t] 8#j07 ,5t] ? am.t
  on l9e #deb ( yr return4 """""" 4#----


















                                     #ac