5015-R (Page 1 of 8) Canada Revenue Agency Protected B when completed Income Tax and Benefit Return 2019 Before you start: If you are filling out this return for a deceased person, make sure you enter their information in all the boxes in Step 1. Step 1 - Identification and other information Code 8 Identification Print your name and address below. First name and initial ^ Last name ^ Mailing address: Apartment Number - Street Number Street name ^ Post Office Box ^ Rural Route ^ City ^ Province/Territory ^ Postal code ^ Email address By providing an email address, you are registering to receive email notifications from the CRA and agree to the Terms of use under Step 1 in the guide. Enter an email address: ^ Information about your residence Enter your province or territory of residence on December 31, 2019: ^ Enter the province or territory where you currently reside if it is not the same as your mailing address above: ^ If you were self-employed in 2019, enter the province or territory where your business had a permanent establishment: ^ If you became or ceased to be a resident of Canada for income tax purposes in 2019, enter the date of: entry (Month/Day) ^ or departure (Month/Day) ^ Information about you Enter your social insurance number (SIN) (enter 9 digits): ^ Enter your date of birth (Year/Month/Day): ^ Your language of correspondence: Votre langue de correspondance: English or Français ^ Is this return for a deceased person? Ensure the SIN information above is for the deceased person. If this return is for a deceased person, enter the date of death (Year/Month/Day): ^ Marital status Tick the box that applies to your marital status on December 31, 2019: Box 1: Married ^ Box 2: Living common-law ^ Box 3: Widowed ^ Box 4: Divorced ^ Box 5: Separated ^ Box 6: Single ^ Information about your spouse or common-law partner (if you ticked box 1 or 2 above) Enter their SIN (enter 9 digits): ^ Enter their first name: ^ Enter their net income for 2019 to claim certain credits: ^ Enter the amount of universal child care benefit (UCCB) from line 11700 of their return: ^ Enter the amount of UCCB repayment from line 21300 of their return: ^ Tick this box if they were self-employed in 2019: Box 1 ^ Do not use this area Do not use this area 17200 17100 5015-R (Page 2 of 8) Step 1 - Identification and other information (continued) Please answer the following questions. Elections Canada (For more information, see "Elections Canada" under Step 1, in the guide.) A) Do you have Canadian citizenship? 1 Yes or 2 No ^ If yes, go to question B. If no, skip question B. B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are aged 14 to 17, to update the Register of Future Electors? 1 Yes or 2 No ^ Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates at election time. Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18. Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future Electors to provide youth with educational information about the electoral process. Indian Act - Exempt income Tick this box if you have any income that is exempt under the Indian Act. For more information on this type of income, go to canada.ca/taxes-aboriginal- peoples. Box 1 ^ If you tick the box, get and complete Form T90, Income Exempt under the Indian Act. Complete this form so that the CRA can calculate your Canada training credit limit for the 2020 tax year. The information you provide may also be used to calculate your Canada workers benefit for the 2019 tax year, if applicable. Foreign property Line 26600: Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2019, was more than CAN$100,000? 1 Yes or 2 No ^ If yes, get and complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not completing and filing Form T1135 by the due date. For more information, see Form T1135. 5015-R (Page 3 of 8) Attach only the documents (schedules, information slips, forms, or receipts) requested to support any claim or deduction. Keep all other supporting documents. Step 2 - Total income As a resident of Canada, you have to report your income from all sources both inside and outside Canada. The Income Tax and Benefit Guide may have additional information for certain lines. Line 10100: Employment income (box 14 of all T4 slips) ^ Line 10105: Tax-exempt income for emergency services volunteers (See line 10100 in the guide.) ^ Line 10120: Commissions included on line 10100 (box 42 of all T4 slips) ^ Line 10130: Wage-loss replacement contributions (See line 10100 in the guide.) ^ Line 10400: Other employment income ^ Line 11300: Old age security pension (box 18 of the T4A(OAS) slip) ^ Line 11400: CPP or QPP benefits (box 20 of the T4A(P) slip) ^ Line 11410: Disability benefits included on line 11400 (box 16 of the T4A(P) slip) ^ Line 11500: Other pensions and superannuation (See line 11500 in the guide and complete line 31400 in the Worksheet for the return.) ^ Line 11600: Elected split-pension amount (Get and complete Form T1032.) ^ Line 11700: Universal child care benefit (UCCB) (See the RC62 slip.) ^ Line 11701: UCCB amount designated to a dependant ^ Line 11900: Employment insurance and other benefits (box 14 of the T4E slip) ^ Line 11905: Employment insurance maternity and parental benefits and provincial parental insurance plan benefits ^ Line 12000: Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (Complete the Worksheet for the return.) ^ Line 12010: Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations ^ Line 12100: Interest and other investment income (Complete the Worksheet for the return.) ^ Line 12200: Net partnership income: limited or non-active partners only ^ Line 12500: Registered disability savings plan income (box 131 of the T4A slip) ^ Rental income: Line 12599: Gross ^ Line 12600: Net ^ Line 12700: Taxable capital gains (Complete Schedule 3.) ^ Support payments received: Line 12799: Total ^ Line 12800: Taxable amount ^ Line 12900: RRSP income (from all T4RSP slips) ^ Line 13000: Other income ^ Specify: ^ Line 13010: Taxable scholarship, fellowships, bursaries, and artists' project grants ^ Self-employment income Business income Line 13499: Gross ^ Line 13500: Net ^ Professional income Line 13699: Gross ^ Line 13700: Net ^ Commission income Line 13899: Gross ^ Line 13900: Net ^ Farming income Line 14099: Gross ^ Line 14100: Net ^ Fishing income Line 14299: Gross ^ Line 14300: Net ^ Line 14400: Workers' compensation benefits (box 10 of the T5007 slip) ^ Line 14500: Social assistance payments ^ Line 14600: Net federal supplements (box 21 of the T4A(OAS) slip) ^ Line 14700: Add lines 14400, 14500, and 14600. (See line 25000 in Step 4.) = ^ Line 15000: Add lines 10100, 10400 to 11400, 11500 to 11700, 11900, 12000, 12100 to 12500, 12600, 12700, 12800, 12900 to 13010, 13500, 13700, 13900, 14100, 14300, and 14700. This is your total income. = ^ 5015-R (Page 4 of 8) Step 3 - Net income Line 15000: Enter your total income from line 15000 from the previous page. ^ Line 20600: Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips) ^ Line 20700: Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) ^ Line 20800: RRSP deduction (See Schedule 7 and attach receipts.) ^ Line 20810: Pooled registered pension plan (PRPP) employer contributions (amount from your PRPP contribution receipts) ^ Line 21000: Deduction for elected split-pension amount (Get and complete Form T1032.) ^ Line 21200: Annual union, professional, or like dues (receipts and box 44 of all T4 slips) ^ Line 21300: Universal child care benefit repayment (box 12 of all RC62 slips) ^ Line 21400: Child care expenses (Get and complete Form T778.) ^ Line 21500: Disability supports deduction (Get and complete Form T929.) ^ Business investment: Line 21699: Gross ^ Line 21700: Allowable deduction ^ Line 21900: Moving expenses (Get and complete Form T1-M.) ^ Support payments made: Line 21999: Total ^ Line 22000: Allowable deduction ^ Line 22100: Carrying charges and interest expenses (Complete the Worksheet for the return.) ^ Line 22200: Deduction for CPP or QPP contributions on self-employment and other earnings (Complete Schedule 8 or get and complete Form RC381, whichever applies.) ^ Line 22215: Deduction for CPP or QPP enhanced contributions on employment income (Complete Schedule 8 or get and complete Form RC381, whichever applies.) ^ Line 22400: Exploration and development expenses (Get and complete Form T1229.) ^ Line 22900: Other employment expenses ^ Line 23100: Clergy residence deduction (Get and complete Form T1223.) ^ Line 23200: Other deductions ^ Specify: ^ Line 23300: Add lines 20700, 20800, 21000 to 21500, 21700, 21900, 22000, and 22100 to 23200. = ^ Line 23400: Line 15000 minus line 23400 (if negative, enter "0") This is your net income before adjustments. = ^ Line 23500: Social benefits repayment (If you reported income at line 11900 and the amount at line 23400 is greater than $66,375, see the repayment chart on the back of your T4E slip. If you reported income on lines 11300 or 14600, and the amount at line 23400 is greater than $77,580, complete the chart for line 23500 on the Worksheet for the return. Otherwise, enter "0".) ^ Line 23600: Line 23400 minus line 23500 (if negative, enter "0") This is your net income. = ^ 5015-R (Page 5 of 8) Step 4 - Taxable income Line 24400: Canadian Forces personnel and police deduction (box 43 of all T4 slips) ^ Line 24900: Security options deductions ^ Line 25000: Other payments deduction (Claim the amount from line 14700, unless it includes an amount at line 14600. If so, see line 25000 in the guide.) ^ Line 25100: Limited partnership losses of other years ^ Line 25200: Non-capital losses of other years ^ Line 25300: Net capital losses of other years ^ Line 25400: Capital gains deduction (Get and complete Form T657.) ^ Line 25500: Northern residents deductions (Get and complete Form T2222.) ^ Line 25600: Additional deductions ^ Specify: ^ Line 25700: Add lines 24400 to 25600. ^ Line 26000: Line 23600 minus line 25700 (if negative, enter "0") This is your taxable income. = ^ 5015-R (Page 6 of 8) Step 5 - Federal tax (formerly Schedule 1) Part A - Federal non-refundable tax credits Line 1 and line 30000: Basic personal amount claim $12,069 ^ Line 2 and line 30100: Age amount (if you were born in 1954 or earlier) (Complete the Worksheet for the return.) (maximum $7,494) ^ Line 3 and line 30300: Spouse or common-law partner amount (Complete Schedule 5.) ^ Line 4 and line 30400: Amount for an eligible dependant (Complete Schedule 5.) ^ Line 5 and line 30425: Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (Complete Schedule 5.) ^ Line 6 and line 30450: Canada caregiver amount for other infirm dependants age 18 or older (Complete Schedule 5.) ^ Line 7 and line 30500: Canada caregiver amount for infirm children under 18 years of age Enter the number of children for whom you are claiming this amount. Line 30499 ^ multiplied by $2,230 = ^ Base CPP or QPP contributions: Line 8 and line 30800: through employment income (Complete Schedule 8 or get and complete Form RC381, whichever applies.) ^ Line 9 and line 31000: on self-employment and other earnings (Complete Schedule 8 or get and complete Form RC381, whichever applies.) ^ Employment insurance premiums: Line 10 and line 31200: through employment from box 18 and box 55 of all T4 slips (maximum $860.22) ^ Line 11 and line 31217: on self-employment and other eligible earnings (Complete Schedule 13.) ^ Line 12 and line 31220: Volunteer firefighters' amount ^ Line 13 and line 31240: Search and rescue volunteers' amount ^ Line 14 and line 31260: Canada employment amount (Enter $1,222 or the total of your employment income you reported on lines 10100 and 10400, whichever is less.) ^ Line 15 and line 31270: Home buyers' amount ^ Line 16 and line 31285: Home accessibility expenses (Complete the Worksheet for the return.) (maximum $10,000) ^ Line 17 and line 31300: Adoption expenses ^ Line 18 and line 31400: Pension income amount (Complete the Worksheet for the return.) (maximum $2,000) ^ Line 19 and line 31600: Disability amount (for self) (Claim $8,416 or if you were under 18 years of age, complete the Worksheet for the return.) ^ Line 20 and line 31800: Disability amount transferred from a dependant (Complete the Worksheet for the return.) ^ Line 21 and line 31900: Interest paid on your student loans (See Guide P105.) ^ Line 22 and line 32300: Your tuition, education, and textbook amounts (Complete Schedule 11.) ^ Line 23 and line 32400: Tuition amount transferred from a child ^ Line 24 and line 32600: Amounts transferred from your spouse or common-law partner (Complete Schedule 2.) ^ Line 25 and line 33099: Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later ^ Line 26: Enter $2,352 or 3% of line 23600, whichever is less. ^ Line 27: Line 25 minus line 26 (if negative, enter "0") = ^ Line 28 and line 33199: Allowable amount of medical expenses for other dependants (Complete the Worksheet for the return.) ^ Line 29 and line 33200: Add lines 27 and 28. = ^ Line 30 and line 33500: Add lines 1 to 24, and line 29. = ^ Line 31: Federal non-refundable tax credit rate 15% Line 32 and line 33800: Multiply line 30 by line 31. = ^ Line 33 and line 34900: Donations and gifts (Complete Schedule 9.) ^ Line 34 and line 35000: Add lines 32 and 33. Enter this amount on line 46 on the next page. Total federal non-refundable tax credits = ^ 5015-R (Page 7 of 8) Part B - Federal tax on taxable income Line 35: Enter your taxable income from line 26000. ^ Complete the appropriate column depending on the amount on line 35. *** Transcriber's Note: In print, the following table is set up as five columns. The columns are labelled as: Use Column 1 if line 35 is $47,630 or less. Use Column 2 if line 35 is more than $47,630 but not more than $95,259. Use column 3 if line 35 is more than $95,259 but not more than $147,667. Use Column 4 if line 35 is more than $147,667 but not more than $210,371. Use Column 5 is line 35 is more than $210,371. *** Column 1: Line 35 is $47,630 or less Line 36: Enter the amount from line 35. ^ Line 37: $0.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 15% Line 40: Multiply line 38 by line 39 = ^ Line 41: $0.00 Line 42: Add lines 40 and 41. = ^ Column 2: Line 35 is more than $47,630 but not more than $95,259 Line 36: Enter the amount from line 35. ^ Line 37: $47,630.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 20.5% Line 40: Multiply line 38 by line 39 = ^ Line 41: $7,145.00 Line 42: Add lines 40 and 41. = ^ Column 3: Line 35 is more than $95,259 but not more than $147,667 Line 36: Enter the amount from line 35. ^ Line 37: $95,259.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 26% Line 40: Multiply line 38 by line 39 = ^ Line 41: $16,908.00 Line 42: Add lines 40 and 41. = ^ Column 4: Line 35 is more than $147,667 but not more than $210,371 Line 36: Enter the amount from line 35. ^ Line 37: $147,667.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 29% Line 40: Multiply line 38 by line 39 = ^ Line 41: $30,535.00 Line 42: Add lines 40 and 41. = ^ Column 5: Line 35 is more than $210,371 Line 36: Enter the amount from line 35. ^ Line 37: $210,371.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 33% Line 40: Multiply line 38 by line 39 = ^ Line 41: $48,719.00 Line 42: Add lines 40 and 41. = ^ Part C - Net federal tax Line 43: Enter the amount from line 42. ^ Line 44 and line 40424: Federal tax on split income (Get and complete Form T1206.) ^ Line 45 and line 40400: Add lines 43 and 44. = ^ Line 46 and line 35000: Enter your total federal non-refundable tax credits from line 34 on the previous page. ^ Line 47 and line 40425: Federal dividend tax credit (See line 40425 in the guide.) ^ Line 48 and line 40427: Minimum tax carryover (Get and complete Form T691.) ^ Line 49: Add lines 46, 47, and 48. = ^ Line 50 and line 42900: Line 45 minus line 49 (if negative, enter "0") Basic federal tax = ^ Line 51 and line 40500: Federal foreign tax credit (Get and complete Form T2209.) ^ Line 52 and line 40600: Line 50 minus line 51 (if negative, enter "0") Federal tax = ^ Line 53 and line 40900: Total federal political contributions (attach receipts) ^ Line 54 and line 41000: Federal political contribution tax credit (Complete the Worksheet for the return.) (maximum $650) ^ Line 55 and line 41200: Investment tax credit (Get and complete Form T2038(IND).) ^ Line 56 and line 41400: Labour-sponsored funds tax credit (See lines 41300 and 41400 in the guide.) Net cost of shares of a provincially registered fund Line 41300 ^ Allowable credit ^ Line 57 and line 41600: Add lines 54, 55, and 56. = ^ Line 58 and line 41700: Line 52 minus line 57 (if negative, enter "0") = ^ Line 59 and line 41500: Canada workers benefit advance payments received (box 10 of the RC210 slip) ^ Line 60 and line 41800: Special taxes (See line 41800 in the guide.) ^ Line 61 and line 42000: Add lines 58, 59, and 60. Enter this amount on line 42000 on the next page. Net federal tax = ^ Step 6 - Provincial or territorial tax Complete Form 428 to calculate your provincial tax. 5015-R (Page 8 of 8) Step 7 - Refund or balance owing Line 42000: Net federal tax: enter the amount from line 61 from the previous page. ^ Line 42100: CPP contributions payable on self-employment and other earnings (Complete Schedule 8 or get and complete Form RC381, whichever applies.) ^ Line 42120: Employment insurance premiums payable on self-employment and other eligible earnings (Complete Schedule 13.) ^ Line 42200: Social benefits repayment (amount from line 23500) ^ Line 42800: Provincial or territorial tax (Attach Form 428, even if the result is "0".) ^ Line 43500: Add lines 42000, 42100, 42120, 42200, and 42800. This is your total payable. = ^ Line 43700: Total income tax deducted (amounts from all Canadian slips) ^ Line 44000: Refundable Quebec abatement (See line 44000 in the guide.) ^ Line 44800: CPP overpayment (See line 30800 in the guide.) ^ Line 45000: Employment insurance overpayment (See line 45000 in the guide.) ^ Line 45110: Climate Action Incentive (Complete Schedule 14.) ^ Line 45200: Refundable medical expense supplement (Complete the Worksheet for the return.) ^ Line 45300: Canada workers benefit (CWB) (Complete Schedule 6.) ^ Line 45400: Refund of investment tax credit (Get and complete Form T2038(IND).) ^ Line 45600: Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) ^ Line 45700: Employee and partner GST/HST rebate (Get and complete Form GST370.) ^ Line 46900: Eligible educator school supply tax credit Supplies expenses (maximum $1,000) Line 46800 ^ multiplied by 15% = ^ Line 47600: Tax paid by instalments = ^ Line 47900: Provincial or territorial credits (Complete Form 479, if it applies.) ^ Line 48200: Add lines 43700 to 45700, and 46900 to 47900. These are your total credits. = ^ Line 43500 minus line 48200 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. Enter the amount below on whichever line applies. Generally, we do not charge or refund a difference of $2 or less. Line 48400: Refund ^ For more information on how to receive your refund by direct deposit, see line 48400 in the guide or go to canada.ca/cra-direct-deposit. Line 48500: Balance owing ^ For more information on how to make your payment, see line 48500 in the guide or go to canada.ca/payments. Your payment is due no later than April 30, 2020. I certify that the information given on this return and in any documents attached is correct and complete and fully discloses all my income. Sign here (It is a serious offence to make a false return.) ^ Telephone number: (including area code) ^ Date: (Year/Month/Day) ^ If this return was completed by a tax professional, tick the applicable box and provide the following information: Line 49000: Was a fee charged? 1 Yes or 2 No ^ Line 48900: EFILE number (if applicable): (enter 5 digits) ^ Name of tax professional: ^ Telephone number: (including area code) ^ Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source. Do not use this area Box 48700 Box 48800 Box 48600