Chapter 1 Electronic Records Preparation for 2021

Introduction

Electronic filing (EFILE) for income tax return is limited to the current plus four prior tax years. It is an automated service that permits those who prepare tax returns on behalf of others to electronically file them to the Canada Revenue Agency (CRA). You must use a software product certified for EFILE to transmit the returns using a web service. You will receive a "real-time" acknowledgement, which means a confirmation number is provided almost instantly using the same web service.

The purpose of this chapter is to provide supplementary information for tax preparers and software developers for the completion of the electronic return and the correction of errors. This chapter does not replace or contain information that is in the Federal Income Tax Guide, other supplementary guides or other CRA publications.

Ensure the return contains all the required information before it is transmitted. If we have accepted and processed your client's tax return, you may be able to retransmit an online adjustment. Go to canada.ca/guide-refile for more information. Also, your client can use the "Change my return" option from My Account at canada.ca/my-cra-account. Alternatively, you may change your client's return if you have a level 2 authorization on your client's account. Go to canada.ca/cra-represent-a-client for more information.

Information for tax preparers

Support

If you receive an error message after you transmit a return, consult Chapter 2 of the Electronic Filers Manual. If you have questions regarding the error messages or any problems regarding the authentication for EFILE numbers and passwords, the EFILE Helpdesk is available for assistance. Please make every attempt to contact your designated Helpdesk. You may read the following webpages for more information:

  1. EFILE certified software for the 2022 EFILE program
    canada.ca/cra-efile-software
  2. Mandatory electronic filing for tax preparers
    canada.ca/taxes-mandatory-electronic-filing
  3. EFILE for electronic filers – File returns
    canada.ca/cra-efile-file-returns
  4. EFILE for electronic filers – Eligibility
    canada.ca/cra-efile-eligibility
  5. Form T183
    canada.ca/cra-form-t183
  6. Information for discounters
    canada.ca/taxes-discounters
  7. About Auto-fill my return
    canada.ca/auto-fill-my-return

Processing returns

Electronic returns

Subsection 150.1(3) of the Income Tax Act states: "For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it."

For an electronic record to be deemed a return of income filed with the Minister in prescribed form, a confirmation number must be generated by EFILE.

Form T7DR(A), Electronic Filing Remittance Form

As of the 2017 filing season, the Form T7DR(A) is no longer available in paper format. Certified software will have the capability to provide a link to an electronic version of the T7D(A) remittance form.

If not included in the software, you can call 1-800-959-8281 for instructions to download a fillable PDF form. Each electronic T7D(A) form:

Near real-time processing

The CRA begins processing tax returns (2017, 2018, 2019 , 2020 and 2021 tax years) on February 21, 2022. The majority of accepted EFILE returns are processed shortly after being filed in near real time. Beginning in 2022, the CRA will start the process of switching to electronic notices of assessment or reassessment. For returns filed using EFILE, the notices will be issued electronically through the EFILE service provider and/or through My Account. First-time filers will receive a paper notice of assessment regardless of how they file their first income tax return. Notices of assessment delivered electronically will be available within 24 hours. Paper notices of assessment will be issued via a batch cycle process. The first notice of assessment date will be in early March 2022.

Payment of balance owing

Inform clients that payment of any balance owing on the 2021 tax return is due by May 2, 2022. Clients who file early may send the CRA a post-dated payment for as late as May 2, 2022. Compound daily interest is charged on any outstanding balance from May 3, 2022 until it is paid in full. Inform clients that if they cannot pay in full upon filing their return, they may go to canada.ca/cra-collections for additional information.

Go to canada.ca/guide-taxes-payments for information on the different types of payment methods.

Refund enquiries

Do not direct your client’s refund enquiries to the EFILE Helpdesks. Instead, your client should call 1-800-959-8281. Go to canada.ca/cra-individual-income-tax-enquiries-line for the hours of telephone service. Advise your client that the CRA enquiries officers can only check the status of the refund four weeks after the electronic return has been accepted by the Agency for processing. You must inform your client accordingly if a delay is encountered in the submission of the EFILE return. Your clients can also visit My Account to get information about the status of their current year refund.

Election documentation

For ease of discussion in this part, all elections, designations, agreements, waivers, and special elective returns are referred to as "elections."

The Income Tax Act provides for various elections to be made. Some are made on authorized CRA forms. Others are made by providing specific information in a letter or note.

All elections, including the supporting documentation, must be submitted to the CRA in writing, unless otherwise indicated. In order for an election to be considered valid, it must be submitted by the due date established in the Act.

Paper documentation in support of elections should be sent to the tax centre that services the area in which the client lives except for Form T1135, Foreign Income Verification Statement, which is to be sent to the tax centre indicated on the form. If the return is successfully transmitted by EFILE, a paper copy of the form is not required to be sent to the tax centre.

When submitting this documentation:

All other documentation used to prepare the return, excluding elections as indicated, is to be retained and sent to the CRA only if requested.

Identification and other information

The CRA no longer sends an identification mail out label which reflects information contained in the CRA’s records. Confirm with your clients their personal information, including their current address, before entering it on the EFILE return.

The following information is found on pages 1, 2 and 8 of the Income Tax and Benefit Return. Refer to Appendices A, B, C and D for specifications.

Identification

Name

The client’s first and/or last name must agree with the information on the CRA’s records. If the information you entered was correct, indicate that a name change is required.

Ensure that the name, the SIN and date of birth entered belong to the client for whom you are preparing the return. Non acceptance often results because spousal identification information is entered on the client’s return.

When entering the client’s name:

"Care of" line

Do not enter the "care of" information in the client’s address lines and do not make an entry on this line unless it is to be used in the client’s mailing address. Entries on this line will be printed on the client’s notice of assessment. Begin and end the entry with an alpha or numeric character.

When making an entry on the "care of" line, do not include "C/O," "c/o," or "care of."

Address
Note

Commencing with the 2021 tax year, the EFILE service will accept tax returns for residents of Canada with a non-Canadian mailing address.

All address fields must begin and end with an alpha or numeric character. Failure to comply with the specifications may result in a processing delay.

For discounted returns, enter the client's address. The CRA will direct the notice of assessment and the refund to the discounter based on the address associated with the discounter code.

For pre-bankruptcy returns, do not enter the trustee's address. It is the client's address that must be entered.

Street

Begin and end the entry with an alpha or numeric character. When an address contains a fractions, for example, 45½, key as 45 1/2. Leave only one space to separate numbers and words (for example, 75 3 Garden St).

City

The entry for the name of the city is validated against the CRA’s city database index. The only allowable combination of special characters in the city name is a period followed by a hyphen.

Postal code

The postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered.

Note

When entering an U.S. address, the zip code is mandatory and it must be numeric. It must be greater than 00000 and less than 100000. Zip code extension is optional. If provided, it must be in four digits and must be greater than 0000.

Email address

By providing an email address, the client is registering to receive email notifications from the CRA. Refer to the Federal Income Tax and Benefit Guide for the terms of use.

Social insurance number (SIN)

Ensure that the name, the SIN and date of birth entered belong to the client for whom you are preparing the return. Non acceptance often results because spousal identification information is entered on the client’s return.

Date of birth

The date of birth is one of the entries used to ensure that the correct master record is accessed for processing the return. If you are preparing a tax return for a client who has previously filed, you should refer to the client’s previous notice of assessment to determine if it contained notification concerning a discrepancy in the date of birth.

Changes to the date of birth cannot be made through EFILE. Where a change is required, the client should contact their local tax services office.

Date of death

Enter your client’s date of death. Valid entries are within or subsequent to the current tax year.

Marital status

Enter the client’s marital status on December 31 of the tax year.

Language of correspondence

Enter the client’s choice of official language when corresponding with the CRA.

Residence information

Province or territory of residence

Where the client’s mailing address is in a province or territory different from the province or territory of residence on December 31 of the tax year, the client is still eligible for EFILE.

Enter the client's province or territory where the client lives now if it is different from their mailing address.

Province or territory of self-employment

The entries for the province or territory of residence and of self-employment must be the same or the client is not eligible to EFILE, unless a Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, is being filed.

Date of entry

Enter the client's immigration date. The year must be the same as the year of the tax return.

Date of departure

Taxpayers who emigrated from Canada in the year are not eligible for EFILE.

Your spouse's or common-law partner's information

Spouse's or common-law partner's name

The CRA uses only the first four characters entered for the spouse's or common-law partner's given name. A period is valid with the exception of the first character.

Spouse’s or common-law partner’s SIN

Ensure that the client’s SIN has not been entered as the spouse’s or common-law partner’s SIN.

Spouse's or common-law partner's net income

Enter the spouse’s or common-law partner’s net income, even if the amount is “0.”

Spouse’s or common-law partner’s universal child care benefit (UCCB)

The spouse or common-law partner who has the lower net income (whether a return would be filed or not) must report the UCCB income. Enter the amount of the UCCB and/or any UCCB repayment reported by the spouse or common-law partner with the lower net income.

Residency information for tax administration agreements

Yukon First Nation identification numbers

The acceptable entries for clients living on the Settlement Land of a self-government Yukon First Nation on December 31 of the tax year are:

Telephone number

On page 8 of the return, enter the three digits of the area code followed by the telephone number. Do not key spaces or dashes. Always enter the client’s telephone number on discounted returns.

Tax return specifications

This part contains specific instructions as they relate to the preparation of the electronic return. Most of the information you may require to complete the return is contained in the Federal Income Tax and Benefit Guide and other supplementary guides.

Canada Pension Plan/Quebec Pension Plan (CPP/QPP) contributions

When making an entry for the CPP/QPP pensionable earnings, do not reduce by the basic CPP/QPP exemption.

Where the client is electing to pay additional CPP contributions (Form CPT20, Election to Pay Canada Pension Plan Contributions), enter the amount of the elective income not shown on a T4 slip on line 50373, and the election amounts related to under-deducted T4 contributions on line 50399.

Canada Recovery Benefits Act

The Canada Recovery Benefits Act was enacted on October 2, 2020, to provide the following payments:

The CRA will withhold income tax at source on these payments. Report the income on line 13000 and include the tax withheld on line 43700. The software should build line 53450 with the amount of the reported T4A income.

The Canada Recovery Benefit (code 202 of the T4A slip) is subject to claw back under certain conditions. Calculate the repayment using the Federal Worksheet and report the amount, if any, on line 23500 (Social benefits repayment) of the tax return.

For tax years 2021 and 2022, code 201 will be added to the federal and the provincial or territorial T4A slip to identify the amount of COVID-19 benefits repaid by the individual in the current tax year in respect of an overpayment of benefits received in a previous year. The individual will have the option of claiming a deduction for the repayment in the year in which the federal benefit amount was received, the year in which the repayment was made, or a combination of both, as long as the total amount of the deductions claimed does not exceed the amount repaid in the year. The deduction is claimed on line 23210 on the income tax return.

Note

For repayments of provincial or territorial COVID-19 benefit amounts, the current rules for repayments apply. That is, individuals will only be allowed to claim a deduction for the repayments in the year the repayment is made on line 23200 of their return.

Communal organizations

Income allocated to members of a communal organization is reported in box 26 on a T3 slip. The software should build line 53650 with this income. Such income would be considered “earned income” for registered retirement savings plan (RRSP) purposes. However, members of a communal organization are not permitted to contribute to a RRSP or claim a deduction for RRSP on line 20800 on the return.

This income is also considered working income for the purposes of the Canada workers benefit (CWB). Such income as reported on lines 13500 to 14300 will be included in the calculation of the CWB on Schedule 6.

Deceased returns

When a valid election is made under subsection 104(13.4) of the Income Tax Act, the software should build the indicator for this election to 1. It is the only valid entry for this indicator. The election must also be accompanied by the amount of the election. The software must build line 52080 with the election amount. The software must not use $0 as the election amount or build line 52080 to $1 for processing purposes. For more on this election and other information, see Guide T4011, Preparing Returns for Deceased Persons.

Direct deposit requests

By providing banking information, the client authorizes the Receiver General to deposit in the bank account designated any amounts payable by the CRA. This authorization replaces all previous authorizations on file. The client must contact the CRA in order to stop the service.

Starting direct deposit for the tax refund only for pre-bankruptcy returns is not allowed.

Starting direct deposit for deceased clients is not allowed.

Discounted returns

Ensure the amounts entered on lines 65050, 65070 and 65090 on the Form RC71, Statement of Discounting Transaction, are correct. Do not submit the form to the CRA unless requested.

Elections indicator

Indicate if the client is making an election, designation, agreement, waiver, or special elective return at the time of filing the tax return. The software should build line 9906 with an entry of 1. An entry on this line does not constitute an election; it is designed only to inform the CRA that an election, a letter or note containing the required information is being submitted in paper format.

Do not indicate an election which is not required to be made at the time of filing the return. These elections will have to be submitted in accordance with the provisions of the Act.

Foreign business income

If foreign business income is from box 24 of a T3 slip, Statement of Trust Income Allocations and Designations, the amount must be reported on lines 13499 and 13500 of the tax return. A selected financial data(SFD) statement type 02 must be completed. Complete the lines in the identification area of the SFD as follows:

Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election

Working beneficiaries aged 65 to 70 who elected to opt out of contributing to the CPP or are revoking a prior election should submit the completed Form CPT30 to their employer and send a copy to the CRA. The election/revocation will apply to all income from pensionable employment, including self-employment earnings. Send the original completed form to the Winnipeg Tax Centre using the address shown on the back of the form. Individuals with self-employed income only should not use Form CPT30 when they want to revoke a previous election. Instead, they should indicate the revocation effective date on Schedule 8 when they file their tax return.

Paragraph 19(d) of the Canada Pension Plan Act requires that the CPP basic exemption be calculated differently in the year an individual commences receiving CPP retirement benefits. Individuals can commence receiving CPP retirement benefits at age 60. This provision is intended to protect an individual's entitlement to the survivor, child and death benefits, based on pre-retirement earnings. The provision under paragraph 19(d) does not apply to the Quebec Pension Plan.

Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

The Canada Pension Plan (CPP) Act was amended to provide for the enhancement of pensions. The government of Quebec also adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way to the federal plan. The enhancements are funded by additional enhanced contributions beginning in January 2019.

Since 2013, the CPP and the QPP have different base contribution rates. The CRA must be able to calculate the CPP and/or QPP contributions separately using the applicable rate(s). Complete the Form RC381 if one of the following situations applies:

If these situations do not apply, complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Schedule 8, Quebec Pension Plan Contributions, whichever applies.

The CRA will use the information you provided on the Form RC381 to determine the portion of the yearly basic exemption, and the maximum contributory earnings, that will be applied to the CPP and the portion that will be applied to the QPP.

Form T1A, Request for Loss Carryback

Where a carryback of a current year loss under sections 111 and 41 of the Income Tax Act is requested, a reassessment to the applicable year will be processed and a notice of reassessment will be issued when the adjustment is complete. The CRA’s goal is to issue a reassessment notice within an average of eight weeks. For electronic returns, the Form T1A does not have to be submitted to the CRA.

Instalments

Ensure the instalment payments that the client remitted to the CRA are included on line 47600. Do not include instalment payments as tax deducted at source.

Investment tax credit

Where a carryback of an investment tax credit is requested, a reassessment to the applicable year will be processed and a notice of reassessment will be issued when the adjustment is complete. The CRA’s goal is to issue a reassessment notice within an average of eight weeks.

Manitoba tax credits

If a client who is married or living common-law is entitled to a claim based on entries made on the Form MB479, but no claim is being made because the spouse or common-law partner is making the claim, ensure your tax preparation software does not permit the transfer of the lines from the Form MB479.

If there is an entry for the spouse’s or common-law partner’s net income and there is a claim for the spouse or common-law partner amount, line 60900 for the personal tax credit is required even where the calculated Manitoba personal tax credit is zero.

When claiming the Manitoba refundable tax credits on the Form MB479 such as the personal tax credit, education property tax credit, seniors’ school tax rebate and/or school tax credit for homeowners, and the client and/or their spouse or common-law partner received social assistance from the province of Manitoba in the tax year, enter on line 61255 the percentage from box 14 on the T5007 slip. If box 14 is blank, 0 or 0.00, enter 101. If there are multiple slips, enter the lowest of all fractions shown in box 14.

Where the client and their spouse or common-law partner only received social assistance benefits from the federal government and/or from a province or territory other than Manitoba, enter 100 on line 61255.

Newcomers to Canada

To calculate whether to claim the full or prorated non-refundable tax credits, indicate in Canadian dollars if the client has any Canadian sourced non-resident income, excluding the income subject to Part XIII tax, and/or any Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income. The software should build line 52920 and line 52930 respectively with these income. Go to canada.ca/cra-non-residents-canada for more information. Refer to the pamphlet T4055, Newcomers to Canada, for the proration calculations.

For the following income, report only the income earned in Canada:

Newcomers who must file or report the following are not eligible to file electronically:

No income

Indicate when the client has no income to report, that is, no entry on any line from 10100 to 15000. The software should build line 9915 with an entry of 1.

Patronage allowances

Where the client received non-taxable patronage allocations on which income tax was withheld, claim the tax deducted on line 43700. Indicate the income on which this tax was deducted. The software should build line 53450 with this income amount.

Placement agency

If a self-employed worker, engaged by a placement agency, received a T4 slip with CPP/QPP and EI premiums deducted, with code 11 in box 29, and no entry in box 14, update as follows:

If boxes 26 and 28 are blank, update the pensionable CPP earnings (line 50339) and/or the pensionable QPP earnings (line 50329) with the lesser of:

If boxes 24 and 28 are blank, update the EI insurable earnings (line 54780) with the lesser of:

The software should build line 53470 with the amount of the T4 placement agency income reported on the self-employment lines.

If T4 placement agency income is the only income reported on the self-employment lines, enter 1 on line 50371 on the Schedule 8 or the Form RC381.

Pre-bankruptcy returns

All income reported and deductions claimed are from January 1 to the day before the date of bankruptcy.

The number of months used in the “2021 Enrolment information” section on the Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit, cannot exceed the number of months up to and including the month the client became bankrupt.

Line 32600 (federal amounts transferred from your spouse or common-law partner) is prorated based on the number of days from January 1 to the day before the date of bankruptcy. Do not prorate the lines on the Schedule 2 (lines 35200, 35300, 35500, 35700, 36000, 36100).

The following federal claims are not allowed on a pre-bankruptcy return:

Refund transfer

Indicate if the client wants to transfer the refund to the next year’s instalment account. The software should build line 48800 with an entry of 1. In this instance, a request for direct deposit of the refund is not permitted.

Rental income

If more than one rental property is covered by the SFD record, enter the address and postal code of the property that generated the highest gross rental income.

Restricted farm loss

If the chief source of income is neither from farming nor from a combination of farming and some other source of income, you can only deduct a portion of the farm loss for the year. The portion of the loss that you cannot deduct becomes a restricted farm loss. The restricted farm loss limit is $17,500 annually. This means that if your net farm loss is $32,500 or more, you can deduct $17,500 from the other income. The software should build line 54950 with the total farming loss. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Selected financial data (SFD) records

Complete a SFD record using the applicable type when the client is reporting any of the following:

Note also the following:

Spouse’s or common-law partner’s net income

The spouse’s or common-law partner’s net income is captured in the “Identification and other information” area on the return. This income will be used in the calculations for non-refundable and refundable tax credits, and provincial or territorial tax and credits. This information will also be used to calculate the GST/HST credit. Where the marital status is married or living common-law, indicate if the net income is zero or negative. The software should build line 9918 with an entry of 1.

If your client is a newcomer to Canada, indicate the spouse’s or common-law partner’s net income earned during the period the client was living in Canada and the net income earned during the period the client was living outside Canada. The software should build line 52630 and line 52670 respectively with the income amount. Also indicate if either amount is zero or negative. The software should build the line with an entry of 1 for processing purposes.

Tax deducted

If your client resides outside the province of Quebec and was employed in the province of Quebec, indicate the income and tax deducted on the relevé 1 (information slip from the province of Quebec).

When there is an election to split pension income on the Form T1032, include the amount of income from the Quebec information slips that are in the client’s name, regardless if a portion has been transferred to the spouse or common-law partner on line 21000. Likewise, where Quebec tax deductions are included on line 68050, only include the amount if the slips are in the client’s name.

The software should build line 53490 with the Quebec tax deducted and line 53500 with the income on which the Quebec tax was withheld.

Tax deducted transfer

Line 43800 is applicable only for residents of Quebec who were employed outside the province of Quebec in the tax year. Do not include tax deductions withheld on CPP/QPP and/or EI benefits.

Tax preparer code

When the return was prepared by a tax professional, indicate whether a fee was charged. The software should build line 49000 with an entry of 1 if a fee was charged, and with an entry of 2 if no fee was charged.

Volunteer program

Indicate if the return was completed under the Community Volunteer Income Tax Program. The software should build line 48700 with an entry of 1.

Wage-loss replacement plans

Indicate if an amount of premiums paid to a wage-loss replacement plan has been used to reduce the benefits reported. Report only the amount of the net benefits on line 10400. Enter the contributions made to a wage-loss replacement plan on line 10130.

The software should build line 9916 with the amount of premiums used to reduce the benefits reported on line 10400.

Canadian Indians

Status Indians are subject to the same tax rules as other Canadian residents unless their income is eligible for tax exemption under section 87 of the Indian Act. The exemption applies to the income that is earned on a reserve or that is considered to be earned on a reserve, as well as to goods bought on, or delivered to, a reserve. However, a member of a First Nations group that has negotiated a self-governing or tax agreement with the Government of Canada may not qualify for the exemption under section 87 of the Indian Act. To find out, contact the First Nations government.

Indicate on the return if the client has any income that is exempt under the Indian Act. If yes, complete Form T90, Income Exempt from Tax under the Indian Act. The CRA uses information provided on the form to calculate the Canada training credit limit, and if applicable, the Canada workers benefit.

See below for some examples of exempt income that a status Indian may receive.

Employment income

Non-taxable salary or wages paid to status Indians are indicated on a T4 slip as follows, if the total employment income is exempt. For working income calculation purposes, the non-taxable earnings from box 71 should be reported on line 1 of Form T90 and be included on line 10000 (Total exempt working income).

Application for coverage under the CPP (Form CPT124):

No application for coverage under the CPP:

Indicate if the client has only exempt T4 income and no other income to report (no entries are being made on lines 10100 to 15000). The software should build line 9915 with an entry of 1.

If the client has exempt T4 income and also other income to report (entries are being made on lines 10400 to 15000), the software should build line 53470 with the non-taxable earnings from box 71.

Do not claim any deductions withheld for registered pension plan contributions, union or professional dues and/or other employment expenses on the non-taxable earnings. Where CPP/QPP contributions and/or EI premiums were withheld, update the appropriate lines.

Self-employment income

Tax-exempt self-employed income is reported in box 88 of the T4 slip. For working income calculation purposes, the exempt net self-employment income (excluding losses) should be reported on line 3 of Form T90 and be included on line 10000 (Total exempt working income).

Where the total self-employment income is exempt, do not make any entry on the self-employment lines and do not prepare any SFD records.

Where the client is electing to pay additional CPP contributions on the self-employment income not shown on a T4 slip (Form CPT20), enter the exempt net self-employment income on line 50373 on the Schedule 8 or Form RC381.

Employment insurance, provincial parental insurance plan, and other benefits (including EI and Quebec maternity and parental benefits)

These benefits are reported on a T4E slip, as follows:

Report these amounts on the Form T90 and/or on the return as follows:

Where tax was withheld on the income (box 22 on the T4E slip and line 43700 on the return), the software should build line 53450 with the income on which the tax was withheld.

CPP/QPP benefits

Enter the amount of benefits from box 20 of the T4A(P) slip on line 11400 on the return. Enter the tax-exempt portion on line 23200 of the return and on line 5 of Form T90.

Training allowances

The amount of training allowances received that is tax-exempt should not be included as income on the return. However, for working income calculation purposes, include the tax-exempt training allowances that would have otherwise been reported on line 10400 of the return on line 2 of the Form T90.

Other types of exempt income and tax deducted at source on exempt income

Indicate any other types of exempt income not received from a T4 slip or not mentioned above on the appropriate lines on the Form T90. Indicate any tax withheld on the income and the software should build line 53450 with the income on which the tax was withheld.

Not all exempt income reported should be included on line 23200, Other deductions.

Pooled registered pension plans

Complete Form RC383 to allow the CRA to calculate and track your client’s non-deductible pooled registered pension plans (PRPP) room and non-deductible PRPP contributions on tax-exempt earned income. Enter the total amount of tax-exempt employment earnings on line 58750. Enter the total tax-exempt self-employment earnings and other tax-exempt earned income on line 58810.

Gross tax-exempt employment earnings are reported in box 71 of the T4 slip, and gross tax-exempt self-employment earnings are reported in box 88 of the T4 slip. Your client may have other tax-exempt earned income not included on an information slip.

Contributions to a PRPP from tax-exempt income are not deductible on the taxpayer’s return; however, they can be used as a repayment under the HBP or the LLP.

Canada workers benefit

Complete Form T90 to report income that is tax-exempt under the Indian Act. The information provided may be used to calculate the Canada workers benefit (CWB) for the tax year. Indicate on line 38105 on the Schedule 6 whether your client chooses to include the tax-exempt income in calculating the CWB.

If your client has an eligible spouse for CWB purposes, include on line 38109 the eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to that income or an allowance received as an emergency volunteer.

line 38107 should include the eligible spouse’s tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer.

Canada training credit limit

Subsection 122.91(2) of the Income Tax Act introduced the Canada training credit limit (CTCL) effective for the 2019 and subsequent tax years and a new refundable tax credit called the Canada training credit (CTC) effective for the 2020 and subsequent tax years. Eligible individuals will be able to accumulate $250 each year in the calculation of their CTCL, up to a maximum of $5,000 over their lifetime. The annual accumulation of the $250 amount will start in 2019 based on eligibility determined using information from the Form T90 and the tax return filed for the 2019 tax year. Eligible individuals will be able to claim the Canada training credit beginning with the 2020 tax return. Refer to the Federal Income Tax and Benefit Guide for more information.

Information for tax preparers and software developers

Exclusions from electronic filing

Electronic filing (EFILE) is only available for a tax return for the current and four prior tax years. While most taxpayers will qualify to have their returns filed using EFILE, certain situations may still exclude a taxpayer from EFILE for these years. Please refer to the following criteria. Go to canada.ca/cra-efile-file-returns and select "Exclusions" for a full list of exclusions.

  1. Foreign workers employed in Canada under the Seasonal Agricultural Workers Program who are non-residents or deemed non-residents. Refer to the guide RC4004, Seasonal Agricultural Workers Program.
  2. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
  3. The taxpayer died prior to the current tax year. Early filed and elective deceased returns also remain as exclusions.
  4. The taxpayer's social insurance number (SIN) begins with a zero. Only newcomers to Canada with a SIN starting with a zero are eligible to use EFILE.
  5. When the taxpayer is coded bankrupt according to the Canada Revenue Agency's records, the tax return for the year immediately prior to the year of bankruptcy is an exclusion and must be filed by the trustee in bankruptcy (if not previously filed by the taxpayer). The in-bankruptcy and post-bankruptcy returns are also exclusions from EFILE. Only pre-bankruptcy returns that are not early filed are accepted through EFILE.
  6. The taxpayer is an emigrant or a non-resident.
  7. Taxpayers who are filing or reporting the following forms and returns are excluded from EFILE:
    1. Schedule A, Statement of World Income – Non-Residents of Canada.
    2. Schedule B, Allowable Amount of Non-Refundable Tax Credits – Non-Resident of Canada.
    3. Schedule C, Electing Under Section 217 of the Income Tax Act – Non-Resident of Canada.
    4. Section 116 – Disposition of taxable Canadian property by non-residents of Canada.
    5. Form T1159, Income Tax Return for Electing Under Section 216.
    6. Form T1136, Old Age Security Return of Income.
    7. Income from the following information slips:
      1. NR4, Statement of amounts paid or credited to non-residents of Canada.
      2. T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada.
      3. NR-OAS, Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada.
  8. The taxpayer is filing Form RC199, Voluntary Disclosures Program (VDP), Taxpayer Agreement, or the taxpayer is making a request to the VDP.
  9. The taxpayer's address is outside Canada.
    1. Commencing with the 2021 tax year, residents and factual residents of Canada are eligible to EFILE their tax returns with a non-Canadian mailing address.
  10. The taxpayer is electing to defer tax on a distribution of spin-off shares by foreign corporations.
  11. The taxpayer is reporting any of the following:
    1. Canadian-source income from Lloyds of London.
    2. Employment income earned from an international organization.
    3. Lump-sum pension income accrued to December 31, 1971.
    4. More than 12 selected financial data (SFD) records.
    5. Ontario, Saskatchewan, British Columbia, or Yukon qualifying environmental (mining reclamation) trust tax credit.
    6. Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment.
    7. More than 80 lines present in the free format area of SFD types 01 to 08.
  12. The taxpayer is claiming any of the following:
    1. Less than the maximum federal foreign tax credit.
    2. Business income tax paid to more than three foreign countries.
    3. Non-business income tax paid to more than three foreign countries.
    4. Deduction for scientific research and experimental development expenses.
    5. Form T89, Alberta Stock Savings Plan Tax Credit.
    6. Nova Scotia research and development tax credit recapture.
  13. The taxpayer is reporting farming income with the AgriStability and AgriInvest programs which involves any of the following:
    1. Farming income from a partnership reported on a T5013 slip.
    2. Farming income from a partnership that includes a corporate partner.
    3. Status Indian reporting tax-exempt self-employed income.
    4. SFD type 06 that has exceeded the maximum occurrences for the following lines:
      1. 29 occurrences of "Total of commodity sales and program payments" on line 9950.
      2. 29 occurrences of "Total of commodity purchases and repayment of program benefits" on line 9960.
    5. SFD type 09 that has exceeded the maximum occurrences in the following sections:
      1. 50 occurrences for "Crop inventory valuation and productive capacity."
      2. 50 occurrences for "Livestock inventory valuation."
      3. 8 occurrences for "Purchased inputs."
      4. 19 occurrences for "Livestock productive capacity."
      5. 8 occurrences for "Deferred income and receivables."
      6. 8 occurrences for "Accounts payable."

Appendix A – Provincial and territorial alpha characters

The following characters must be used whenever an entry for a province or a territory is required.

Provincial and territorial alpha characters
Characters Province/Territory
NL Newfoundland and Labrador
PE Prince Edward Island
NS Nova Scotia
NB New Brunswick
QC Quebec
ON Ontario
MB Manitoba
SK Saskatchewan
AB Alberta
BC British Columbia
NT Northwest Territories
YT Yukon
NU Nunavut

Appendix B – Valid characters

The following chart illustrates the acceptable characters for some of the identification records. In general, key hyphens using a dash, and Roman numerals are to be keyed as alpha characters.

Valid characters
Character First name Last name "care of" line Spouse name Street City Province/State Postal
code
ZIP code Country
Alphabetic X X X X X X X X Footnote 0 - X
Numeric - - X - X X - X Footnote 0 X -
Space X Footnote 1 X Footnote 1 X Footnote 1 X Footnote 1 X Footnote 1 X Footnote 1 - - - -
Hyphen X X X Footnote 2 X X Footnote 2 X - - - -
Apostrophe X X X Footnote 3 X X Footnote 3 X - - - -
Period X Footnote 4 X Footnote 4 X Footnote 4 X Footnote 4 X Footnote 4 X Footnote 4 - - - -
Slash - - X Footnote 5 - X Footnote 5 X - - - -
Ampersand - - X Footnote 6 - X Footnote 6 - - - - -
Diacritic X X X X X X - - - -
Brackets - - - - X Footnote 7 - - - - -
Pound sign - - - - X Footnote 8 - - - - -

Appendix C – Treasury Board of Canada addressing standard

The record length for a taxpayer’s street and/or mailing address is 60 characters. In order to ensure that the most accurate address information is captured for mailing purposes, the taxpayer’s address information should be captured in the following order:

Apartment number

When an address includes an alpha character as part of the apartment or unit number, key a hyphen between the apartment or unit number and the street number. Do not key any spaces before or after the hyphen. See the following examples:

Building unit identifier

A number or alpha code which uniquely identifies a unit of a specific type within a building.

Civic site street number

Enter the number assigned to a specific civic site by the official municipality or relevant authority.

Civic site street number suffix

Enter an alpha character or fraction added to a civic site number by an official municipality or relevant authority.

Street direction code

Enter Canada Post Corporation’s mnemonic code for street direction. The acceptable entries are:

Street name

Enter the full name of a street, roadway, or artery assigned by an official municipality or relevant authority.

Street type code

Enter the street type code in addition to the street name to uniquely designate the street from other streets having the same street name. See Appendix D.

Appendix D – Street type codes

Street type codes
Street type Code
Abbey ABBEY
Acres ACRES
Allée ALLÉE
Alley ALLEY
Autoroute AUT
Avenue (English) AVE
Avenue (French) AV
Bay BAY
Beach BEACH
Bend BEND
Boulevard (English) BLVD
Boulevard (French) BOUL
By-Pass BYPASS
Byway BYWAY
Campus CAMPUS
Cape CAPE
Carré CAR
Carrefour CARREF
Centre (English) CTR
Centre (French) C
Cercle CERCLE
Chase CHASE
Chemin CH
Circle CIR
Circuit CIRCT
Close CLOSE
Common COMMON
Concession CONC
Corners CRNRS
Côte CÔTE
Cour COUR
Cours COURS
Court CRT
Cove COVE
Crescent CRES
Croissant CROIS
Crossing CROSS
Cul-de-sac CDS
Dale DALE
Dell DELL
Diversion DIVERS
Downs DOWNS
Drive DR
Échangeur ÉCH
End END
Esplanade ESPL
Estates ESTATE
Expressway EXPY
Extension EXTEN
Farm FARM
Field FIELD
Forest FOREST
Freeway FWY
Front FRONT
Gardens GDNS
Gate GATE
Glade GLADE
Glen GLEN
Green GREEN
Grounds GRNDS
Grove GROVE
Harbour HARBR
Heights HTS
Highlands HGHLDS
Highway HWY
Hill HILL
Hollow HOLLOW
Île ÎLE
Impasse IMP
Inlet INLET
Island ISLAND
Key KEY
Knoll KNOLL
Landing LANDNG
Lane LANE
Limits LMTS
Line LINE
Link LINK
Lookout LKOUT
Loop LOOP
Mall MALL
Manor MANOR
Maze MAZE
Meadow MEADOW
Mews MEWS
Montée MONTÉE
Moor MOOR
Mount MOUNT
Mountain MTN
Orchard ORCH
Parade PARADE
Parc PARC
Park PK
Parkway PKY
Passage PASS
Path PATH
Pathway PTWAY
Pines PINES
Place (English) PL
Place (French) PLACE
Plateau PLAT
Plaza PLAZA
Point PT
Pointe POINTE
Port PORT
Private PVT
Promenade PROM
Quai QUAI
Run RUN
Sentier SENT
Square SQ
Street ST
Subdivision SUBDIV
Terrace TERR
Terrasse TSSE
Thicket THICK
Towers TOWERS
Townline TLINE
Trail TRAIL
Turnabout TRNABT
Vale VALE
Via VIA
View VIEW
Village VILLGE
Villas VILLAS
Vista VISTA
Voie VOIE
Walk WALK
Way WAY
Wharf WHARF
Wood WOOD
Wynd WYND

Appendix E – Lines that can be negative

Only the lines listed below may contain a negative value.

Lines that can be negative
Line Description Schedule or form
8519 Gross profit (or loss) T2125, SFD type 02 only
9369 Net income (loss) before adjustments T776, T2121, T2125
9899 Net income (loss) before inventory adjustments T2042
9944 Net income (loss) after adjustments T1163, T1273
9946 Your net income (loss) T776, T2042, T2121, T2125
9946 Net farming income (loss) T1163, T1273
9969 Net income (loss) before adjustments T1163, T1273
10700 Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
11000 Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
12200 Net partnership income: limited or non-active partners only Page 3 of the return
12400 Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12600 Net rental income (loss) Page 3 of the return
12700

Taxable capital gains (or net capital loss)

Note: Line 12700 can be negative for deceased taxpayers only.

Page 3 of the return
13200 Gain (or loss) from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Schedule 3
13500 Net business income (loss) Page 3 of the return
13700 Net professional income (loss) Page 3 of the return
13800 Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
13900 Net commission income (loss) Page 3 of the return
14100 Net farming income (loss) Page 23 of the tax return
14300 Net fishing income (loss) Page 3 of the return
15000 Total income Page 3 of the return
15300 Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15500 Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
17400 T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
17600 T3 information slips – Capital gains (or losses) Schedule 3
26000 Taxable income Page 5 of the return
53550 Amount of self-employment net earnings reported on self-employed lines in relation to T4 self-employment on which EI premiums through employment were deducted See Appendix F
55070 RRSP earned income calculation See Appendix F
55300 Earned income adjustment amount See Appendix F
58810 Tax-exempt self-employment earnings and other tax-exempt earned income RC383
66848 Amount of the most recent reserves claimed on line 66840 T2017
66905 Amount of the most recent reserves claimed on line 66850 T2017
67060 Total capital reserves T2017

Appendix F – Summary of supporting lines

The following is a list of the supporting lines used in EFILE that are not shown on the tax returns, schedules or forms. Where a paper return is required to be filed, these lines should not be printed on that return.

Summary of supporting lines
Line Description Principle line
8001 Indicator for $0 "basic credit for self" claimed by the spouse or common-law partner 62480 (NT479)
9900 Additional business income T1139
9901 Last year's additional business income T1139
9902 Number of eligible children age 6 or younger for whom the disability amount cannot be claimed 21400 (T778)
9903 Child care expenses paid for eligible age 6 or younger for whom the disability amount cannot be claimed 21400 (T778)
9904 Number of eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed 21400 (T778)
9906 Election indicator  
9907 Annuity income 11500
9908 RRSP annuity income 12900
9909 Bank interest 12100
9910 Bond interest 12100
9911 Foreign non-business income on T3 slips 12100
9912 Interest from mortgages 12100
9913 Interest expense 22100
9914 Indicator for no provincial assistance received 61140 (MB479)
9915 Indicator that the taxpayer has no income  
9916 Premiums paid to a wage-loss replacement plan 10400
9917 Indicator that no old age security pension was received 11300
9918 Indicator that the spouse's or common-law partner's net income is zero or negative  
9919 Joint accounts 12100
9921 Number of eligible children born in the current tax year or earlier for whom the disability amount can be claimed 21400 (T778)
9922 Indicator for no pension adjustment 20600
9971 Child care expenses paid for eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed 21400 (T778)
9972 Child care expenses paid for eligible children born in the current tax year or earlier for whom the disability amount can be claimed 21400 (T778)
46000 Direct deposit – Branch number  
46100 Direct deposit – Institution number  
46200 Direct deposit – Account number  
48800 Refund transfer 48400
50260 EI and PPIP premiums (non-Quebec return) 31200
50270 Total PPIP premiums 31200
50280 Total EI premiums 31200
50290 PPIP indicator 31210
50310 QPP contributions 30800
50320 QPP contributions on self-employment and other earnings 22200, 31000
50410 Capital gains at 100% 12700 (Schedule 3)
51170 Number of full weeks in attendance at a designated educational institution or secondary school 21500
52080 Subsection 104(13.4) election amount  
52300 Spouse's or common-law partner's capital gains from mortgage foreclosures and conditional sales repossessions 45200, 45300, 60350, 61580, 61880, 61970, 63390
52630 Spouse's or common-law partner's net income while the taxpayer is living in Canada  
52670 Spouse's or common-law partner's net income while the taxpayer is living outside of Canada  
52730 Net foreign non-business income from the first foreign country 43300 (T2209)
52740 Net foreign non-business income from the second foreign country 43300 (T2209)
52750 Net foreign non-business income from the third foreign country 43300 (T2209)
52760 Business income tax paid to the first foreign country 43400 (T2209)
52770 Non-business income tax paid to first foreign country 43100 (T2209)
52780 Non-business income tax paid to second foreign country 43100 (T2209)
52790 Non-business income tax paid to third foreign country 43100 (T2209)
52800 Net business income from the first foreign country 43900 (T2209)
52810 Net business income from the second foreign country 43900 (T2209)
52820 Net business income from the third foreign country 43900 (T2209)
52830 Business income tax paid to the second foreign country 43400 (T2209)
52840 Business income tax paid to the third foreign country 43400 (T2209)
52850 Vow of perpetual poverty 25600
52920 Canadian sourced non-resident income, excluding the income subject to Part XIII tax  
52930 Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income  
53080 BC logging tax paid  
53210 QC logging tax paid  
53300 Indicator for filing due date for tax shelter, or inactive or active business 12200
53350 BC logging income 53080
53370 CCA on certified film property 23200
53440 Ineligible pension income 11500, 11600, 12900, 25600, 31400
53450 Income with tax withheld supported by information slips 10400, 11900, 13000, 13500, 13700, 13900, 14100, 14300, 43700
53470 T4 earning reduction 10100
53490 Quebec tax deducted (from slips in the taxpayer's name) 43700
53500 Income on which Quebec tax was withheld (from slips in the taxpayer's name) 43700
53510 Amount of OASP repaid 23200
53530 Limited partnership loss carryforward from 1986 and 1987 25100
53540 Limited partnership loss available for carryforward 12200, 12600
53550 Amount of self-employment net earnings reported on self-employed lines in relation to T4 self-employment on which EI premiums through employment were deducted 31217
53590 Shareholder's loan repayment 23200
53650 Business income allocated to member of a communal organization 13500, 13700, 13900, 14100, 14300
53670 QC logging income 53210
53680 Spouse's or common-law partner's total split income  
53755 CWB income from other returns 10105
54493 Shareholder earnings 31217
54494 Tax-exempt self-employment income earned by a status Indian 31217
54610 Taxable income from the post-bankruptcy period  
54780 EI insurable earnings 31200, 31217, 45000, 50280
54790 EI and other benefits repaid 23200
54920 Farm/fish loss 25200
54950 Total section 31 farm loss 14100
54960 Restricted farm loss 25200
55070 RRSP earned income calculation 13500, 13700, 13900, 14100, 14300
55080 Home Buyers' Plan (HBP) participant repayment amount 12900
55110 Lifelong Learning Plan (LLP) participant repayment amount 12900
55270 Spousal indicator 60900 (MB479)
55300 Earned income adjustment amount 21400
55320 Net self-employment income (loss) adjustment amount 13500, 13700, 13900, 14100, 14300, 45200, 45300
55360 RDSP repayment by taxpayer 23200, 23500, 45200, 45300
55370 RDSP income of spouse or common-law partner 23500, 45200, 45300
55380 RDSP repayment by spouse or common-law partner 23500, 45200, 45300
55400 Number of months of retirement 11400
55530 Total CPP overpayment allowed on line 44800 on previously assessed returns  
55550 Number of months of disability 11400
55630 CPP deductions allowed on previously assessed returns  
55640 Total CPP withheld per T4 on all previously assessed returns  
55660 CPP/QPP retirement benefits 11400
56121 Total tax credit calculated for farmers with one or more permanent establishments in ON plus farming business in more than one province or territory, with an allocation of eligible farming expenses to ON 47556, 67062, 67063, 67067, 67071, 67078
56122 Total tax credit calculated for farmers with one or more permanent establishments in MB plus farming business in more than one province or territory, with an allocation of eligible farming expenses to MB 47556, 67062, 67064, 67068, 67072, 67078
56123 Total tax credit calculated for farmers with one or more permanent establishments in SK plus farming business in more than one province or territory, with an allocation of eligible farming expenses to SK 47556, 67062, 67065, 67069, 67073, 67078
56124 Total tax credit calculated for farmers with one or more permanent establishments in AB plus farming business in more than one province or territory, with an allocation of eligible farming expenses to AB 47556, 67062, 67066, 67070, 67074, 67078
57460 QPP deductions allowed on all previously assessed returns  
57470 QPP withheld per T4 on all previously assessed returns  
57480 QPP overpayment allowed on line 44800 on all previous assessed returns  
57730 Marital status indicator – Separation less than 90 days 11600, 21000, 32600, 58640
68140 Capital gains from T3 slips 17600
68200 Special tax for Quebec LSVCC T5006

Appendix G – All valid line numbers

Appendix G1 – Line numbers used on EFILE records

The following is a list of valid line numbers that may be transmitted on EFILE records. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records
Line $/¢/N Description Returns, schedules and forms
8001 N Indicator for $0 "basic credit for self" claimed by the spouse or common-law partner See Appendix F
9900 $ Additional business income See Appendix F
9901 $ Last year's additional business income See Appendix F
9902 N Number of eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9903 $ Child care expenses paid for eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9904 N Number of eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed See Appendix F
9906 N Election indicator See Appendix F
9907 $ Annuity income See Appendix F
9908 $ RRSP annuity income See Appendix F
9909 $ Bank interest See Appendix F
9910 $ Bond interest See Appendix F
9911 $ Foreign non-business income on T3 slips See Appendix F
9912 $ Interest from mortgages See Appendix F
9913 $ Interest expense See Appendix F
9914 N Indicator for no provincial assistance received See Appendix F
9915 N Indicator that the taxpayer has no income See Appendix F
9916 $ Premiums paid to a wage-loss replacement plan See Appendix F
9917 N Indicator that no old age security pension was received See Appendix F
9918 N Indicator that the spouse's or common-law partner's net income is zero or negative See Appendix F
9919 $ Joint accounts See Appendix F
9921 N Number of eligible children born in the curent tax year or earlier for whom the disability amount can be claimed See Appendix F
9922 N Indicator for no pension adjustment See Appendix F
9971 $ Child care expenses paid for eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed See Appendix F
9972 $ Child care expenses paid for eligible children born in the curent tax year or earlier for whom the disability amount can be claimed See Appendix F
10000 $ Total exempt working income Form T90
10019 $ Exempt EI maternity and paternal benefits and PPIP benefits Form T90
10026 $ Net exempt income Form T90
10100 $ Employment income from T4 slips Page 3 of the return
10105 $ Tax-exempt income for emergency services volunteers Page 3 of the return
10120 $ Commissions included on line 10100 Page 3 of the return
10130 $ Wage-loss replacement contributions Page 3 of the return
10400 $ Other employment income Page 3 of the return
10699 $ Proceeds from disposition of qualified small business corporation shares Schedule 3
10700 $ Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
10999 $ Proceeds from disposition of qualified farm or fishing property Schedule 3
11000 $ Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
11300 $ Old age security (OAS) pension Page 3 of the return
11400 $ CPP or QPP benefits Page 3 of the return
11410 $ Disability benefits included on line 11400 Page 3 of the return
11500 $ Other pensions and superannuation Page 3 of the return
11600 $ Elected split-pension amount Page 3 of the return
11700 $ Universal child care benefit (UCCB) Page 3 of the return
11701 $ UCCB amount designated to a dependant Page 3 of the return
11900 $ Employment insurance and other benefits Page 3 of the return
11905 $ EI maternity and paternal benefits and PPIP benefits Page 3 of the return
12000 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Page 3 of the return
12010 $ Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations Page 3 of the return
12100 $ Interest and other investment income Page 3 of the return
12200 $ Net partnership income: limited or non-active partners only Page 3 of the return
12399 $ Proceeds from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12400 $ Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12500 $ Registered disability savings plan (RDSP) income Page 3 of the return
12599 $ Gross rental income Page 3 of the return
12600 $ Net rental income (loss) Page 3 of the return
12700 $ Taxable capital gains (or net capital loss) Page 3 of the return
12799 $ Total support payments received Page 3 of the return
12800 $ Taxable amount of support payments received Page 3 of the return
12900 $ Registered retirement savings plan (RRSP) income Page 3 of the return
13000 $ Other income Page 3 of the return
13010 $ Taxable scholarship, fellowships, bursaries, and artists' project grants Page 3 of the return
13199 $ Proceeds from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Schedule 3
13200 $ Gain (or loss) from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Schedule 3
13499 $ Gross business income Page 3 of the return
13500 $ Net business income (loss) Page 3 of the return
13599 $ Proceeds from disposition of real estate, depreciable property, and other properties Schedule 3
13699 $ Gross professional income Page 3 of the return
13700 $ Net professional income (loss) Page 3 of the return
13800 $ Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
13899 $ Gross commission income Page 3 of the return
13900 $ Net commission income (loss) Page 3 of the return
14099 $ Gross farming income Page 3 of the return
14100 $ Net farming income (loss) Page 3 of the return
14299 $ Gross fishing income Page 3 of the return
14300 $ Net fishing income (loss) Page 3 of the return
14400 $ Workers' compensation benefits Page 3 of the return
14500 $ Social assistance payments Page 3 of the return
14600 $ Net federal supplements paid Page 3 of the return
15000 $ Total income Page 3 of the return
15199 $ Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15300 $ Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15499 $ Proceeds from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
15500 $ Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
15800 $ Gain from disposition of personal-use property Schedule 3
15900 $ Net gain from disposition of listed personal property Schedule 3
16100 $ Capital gains deferral from qualifying dispositions of eligible small business corporation shares Schedule 3
17400 $ T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
17600 $ T3 information slips – Capital gains (or losses) Schedule 3
17800 $ Capital loss from a reduction in the business investment loss Schedule 3
17900 N Principal residence designation Schedule 3
20600 $ Pension adjustment Page 4 of the return
20700 $ Registered pension plan (RPP) deduction Page 4 of the return
20800 $ RRSP deduction Page 4 of the return
20810 $ Pooled registered pension plan (PRPP) employer contributions Page 4 of the return
21000 $ Deduction for elected split-pension amount Page 4 of the return
21200 $ Annual union, professional, or like dues Page 4 of the return
21300 $ Universal child care benefit repayment Page 4 of the return
21400 $ Child care expenses Page 4 of the return
21500 $ Disability supports deduction Page 4 of the return
21699 $ Gross business investment loss Page 4 of the return
21700 $ Allowable business investment loss deduction Page 4 of the return
21900 $ Moving expenses Page 4 of the return
21999 $ Total support payments made Page 4 of the return
22000 $ Allowable deduction for support payments made Page 4 of the return
22100 $ Carrying charges, interest expenses, and other expenses Page 4 of the return
22200 $/¢ Deduction for CPP or QPP contributions on self-employment income and other earnings Page 4 of the return
22215 $/¢ Deduction for CPP or QPP enhanced contributions on employment income Page 4 of the return
22300 $/¢ Deduction for PPIP premiums on self-employment income Page 4 of the return for Quebec
22400 $ Exploration and development expenses Page 4 of the return for Quebec
22900 $ Other employment expenses Page 4 of the return
23100 $ Clergy residence deduction Page 4 of the return
23200 $ Other deductions Page 4 of the return
23210 $ Federal COVID-19 benefits repayment Page 4 of the return
23500 $/¢ Social benefits repayment Page 4 of the return
24400 $ Canadian Forces personnel and police deduction Page 5 of the return
24500 $ Total RRSP, SPP, and PRPP contributions from March 2, 2021 to March 1, 2022 Schedule 7
24600 $ Contributions designated as a repayment under the Home Buyers' Plan Schedule 7
24620 $ Contributions designated as a repayment under the Lifelong Learning Plan Schedule 7
24640 $ Transfers to an RRSP/PRPP/SPP Schedule 7
24700 $ Curent year withdrawals for the HBP on T4RSP slips Schedule 7
24900 $ Security options deductions Page 5 of the return
25000 $ Other payments deduction Page 5 of the return
25100 $ Limited partnership losses of other years Page 5 of the return
25200 $ Non-capital losses of other years Page 5 of the return
25300 $ Net capital losses of other years Page 5 of the return
25400 $ Capital gains deduction Page 5 of the return
25500 $ Northern residents deductions Page 5 of the return
25600 $ Additional deductions Page 5 of the return
25900 N Address of home purchased under the HBP is the same as on page 1 of return Schedule 7
26000 $ Taxable income Page 5 of the return
26300 $ Curent year withdrawals for the LLP on T4RSP slips Schedule 7
26400 N Designation of the spouse or common-law partner as the student for whom the funds were withdrawn under the LLP Schedule 7
26600 N Foreign property held in the curent tax year with a total cost of more than CAN$100,000 Page 2 of the return
26700 $ Curent year contributions to an amateur athlete trust Schedule 7
30000 $ Basic personal amount Page 5 of the return
30100 $ Age amount Page 5 of the return
30300 $ Spouse or common-law partner amount Page 5 of the return
30400 $ Amount for an eligible dependant Page 5 of the return
30425 $ Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Page 5 of the return
30450 $ Canada caregiver amount for other infirm dependants age 18 or older Page 5 of the return
30499 N Number of children for whom you are claiming the Canada caregiver amount for infirm children under 18 years of age Page 5 of the return
30500 $ Canada caregiver amount for infirm children under 18 years of age Page 5 of the return
30800 $/¢ Base CPP or QPP contributions through employment income Page 6 of the return
31000 $/¢ Base CPP or QPP contributions on self-employment income and other earnings Page 6 of the return
31200 $/¢ Employment insurance premiums through employment Page 6 of the return
31205 $/¢ Provincial parental insurance plan (PPIP) premiums paid Page 6 of the return for QC
31210 $/¢ PPIP premiums payable on employment income Page 6 of the return for QC
31215 $/¢ PPIP premiums payable on self-employment income Page 6 of the return for QC
31217 $/¢ Employment insurance premiums on self-employment and other eligible earnings Page 6 of the return
31220 $ Volunteer firefighters' amount Page 6 of the return
31240 $ Search and rescue volunteers' amount Page 6 of the return
31260 $ Canada employment amount Page 6 of the return
31270 $ Home buyers' amount Page 6 of the return
31285 $ Home accessibility expenses Page 6 of the return
31300 $ Adoption expenses Page 6 of the return
31350 $ Digital news subscription expenses Page 6 of the return
31400 $ Pension income amount Page 6 of the return
31600 $ Disability amount for self Page 6 of the return
31800 $ Disability amount transferred from a dependant Page 6 of the return
31900 $ Interest paid on your student loans Page 6 of the return
32000 $ Eligible tuition fees paid to Canadian educational institutions for the curent tax year Schedule 11
32001 $ Eligible tuition fees paid to foreign educational institutions for the curent tax year Schedule 11
32005 $ Not enrolled full-time due to effects of impairment Schedule 11
32010 N Number of months enrolled as a part-time student Schedule 11
32020 N Number of months enrolled as a full-time student Schedule 11
32300 $ Your tuition, education, and textbook amounts Page 6 of the return
32400 $ Tuition amount transferred from a child or grandchild Page 6 of the return
32600 $ Amounts transferred from your spouse or common-law partner Page 6 of the return
32700 $ Federal tuition amount transferred Schedule 11
32900 $ Donations made to government bodies Schedule 9
33099 $ Medical expenses for self, spouse or common-law partner, and dependent children under 18 years of age Page 6 of the return
33199 $ Allowable amount of medical expenses for other dependants Page 6 of the return
33200 $ Allowable amount of medical expenses Page 6 of the return
33300 $ Donations made to registered universities outside Canada Schedule 9
33400 $ Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations Schedule 9
33500 $ Add lines 30000 to 32600, and line 33200 Page 6 of the return
33700 $ Gifts of depreciable capital property Schedule 9
33800 $ Non-refundable tax credits before donations and gifts Page 6 of the return
33900 $ Gifts of capital property Schedule 9
34000 $ Allowable charitable donations Schedule 9
34200 $ Eligible amount of cultural and ecological gifts Schedule 9
34210 $ Total of ecological gifts only, made after February 10, 2014, and before 2016 Schedule 9
34900 $ Donations and gifts Page 6 of the return
35000 $ Total federal non-refundable tax credits Page 6 of the return
35200 $ Spouse's or common-law partner's age amount Schedule 2
35300 $ Spouse's or common-law partner's Canada caregiver amount for infirm children under 18 years of age Schedule 2
35500 $ Spouse's or common-law partner's pension income amount Schedule 2
35700 $ Spouse's or common-law partner's disability amount Schedule 2
36000 $ Tuition amount designated by your spouse or common-law partner Schedule 2
36100 $ Spouse's or common-law partner's adjusted taxable income Schedule 2
38100 N Do you have an eligible dependant? Schedule 6
38101 N Do you have an eligible spouse? Schedule 6
38102 N Are you claiming the basic CWB? Schedule 6
38103 N Are you eligible for the disability tax credit? Schedule 6
38104 N Is your eligible spouse eligible for the DTC for themselves? Schedule 6
38105 N Are you choosing to include tax-exempt income to calculate the CWB? Schedule 6
38106 $ Eligible spouse's taxable scholarship, fellowships, bursaries, and artists' project grants Schedule 6
38107 $ Eligible spouse's tax-exempt working income or an allowance received as an emergency volunteer Schedule 6
38108 $ Eligible spouse's working income Schedule 6
38109 $ Eligible spouse’s tax-exempt part of all income earned or received on a reserve minus the deductions related to that income or an allowance received as an emergency volunteer Schedule 6
38110 $ Eligible spouse's adjusted net income Schedule 6
40424 $/¢ Federal tax on split income Page 7 of the return
40425 $/¢ Federal dividend tax credit Page 7 of the return
40427 $/¢ Minimum tax carry-over Page 7 of the return
40600 $/¢ Federal tax Page 7 of the return
40900 $ Total federal political contributions Page 7 of the return
41000 $/¢ Federal political contribution tax credit Page 7 of the return
41200 $/¢ Investment tax credit Page 7 of the return
41300 $ Labour-sponsored funds tax credit – Net cost Page 7 of the return
41400 $/¢ Labour-sponsored funds tax credit – Allowable credit Page 7 of the return
41500 $/¢ Canada workers benefit advance payments received Page 7 of the return
41700 $/¢ Minimum tax Page 7 of the return
41800 $/¢ Special taxes Page 7 of the return
42100 $/¢ CPP contributions payable on self-employment and other earnings Page 7 of the return
42800 $/¢ Provincial or territorial tax Page 7 of the return
43100 $/¢ Non-business income tax paid to a foreign country T2209
43200 $/¢ Yukon First Nations tax Page 7 of the return for Yukon
43300 $ Net foreign non-business income T2209
43400 $/¢ Business income tax paid to a foreign country T2209
43500 $/¢ Total payable Page 7 of the return
43700 $/¢ Total income tax deducted Page 8 of the return
43800 $/¢ Tax transfer for residents of Quebec Page 8 of the return for Quebec
43900 $ Net foreign business income T2209
44000 $/¢ Refundable Quebec abatement Page 8 of the return
44100 $/¢ Federal refundable First Nations abatement Page 8 of the return for Yukon
44800 $/¢ CPP or QPP overpayment Page 8 of the return except for Quebec
45000 $/¢ Employment insurance overpayment Page 8 of the return
45200 $/¢ Refundable medical expense supplement Page 8 of the return
45300 $/¢ Canada workers benefit (CWB) Page 8 of the return
45350 $/¢ Canada training credit (CTC) Page 8 of the return
45400 $/¢ Refund of investment tax credit Page 8 of the return
45600 $/¢ Part XII.2 trust tax credit Page 8 of the return
45700 $/¢ Employee and partner GST/HST rebate Page 8 of the return
46000 N Direct deposit – Branch number See Appendix F
46100 N Direct deposit – Institution number See Appendix F
46200 N Direct deposit – Account number See Appendix F
46500 $/¢ Donation to the Ontario opportunities fund Page 8 of the return for Ontario
46600 $/¢ Net refund Page 8 of the return for Ontario
46800 $ Expenses for eligible educator school supply tax credit Page 8 of the return
46900 $/¢ Eligible educator school supply tax credit Page 8 of the return
47555 $/¢ Canadian journalism labour tax credit Page 8 of the return
47556 $/¢ Other refundable credits (specify) Page 8 of the return
47600 $/¢ Tax paid by instalments Page 8 of the return
47900 $/¢ Provincial or territorial credits Page 8 of the return
48400 $/¢ Refund Page 8 of the return
48500 $/¢ Balance owing Page 8 of the return
48600 $/¢ Amount enclosed Page 8 of the return
48700 N Volunteer program Page 8 of the return
48800 N Refund transfer Page 8 of the return
49000 N Tax preparer code Page 8 of the return
50260 $/¢ EI and PPIP premiums (non-Quebec return) See Appendix F
50270 $/¢ Total PPIP premiums See Appendix F
50280 $/¢ Total EI premiums See Appendix F
50290 N PPIP indicator See Appendix F
50310 $/¢ QPP contributions See Appendix F
50320 $/¢ QPP contributions on self-employment and other earnings See Appendix F
50329 $ Total QPP pensionable earnings Schedule 8 for QC, RC381
50330 $/¢ Actual total contributions on QPP pensionable earnings Schedule 8 for QC, RC381
50339 $ Total CPP pensionable earnings Schedule 8, RC381
50340 $/¢ Actual total contributions on CPP pensionable earnings Schedule 8, RC381
50371 $ Pensionable net self-employment earnings Schedule 8
50371 $ Net business income Schedule 8 for QC, RC381
50372 N Effective date of the electing to stop contributing to CPP on self-employment earnings Schedule 8, RC381
50373 $ Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381 Part 4
50373 $ Income on which you wish to make optional contributions Schedule 8 for QC, RC381 Part 5
50374 N Effective date to revoke an election made in a prior year to stop contributing to CPP on self-employment earnings Schedule 8, RC381
50399 $ Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381
50410 $ Capital gains at 100% See Appendix F
51090 $ Canada caregiver amount for spouse or common-law partner Schedule 5
51100 $ Canada caregiver amount for a dependant (other than an infirm child under 18 year of age) Schedule 5
51106 $ Dependant's net income (line 23600 of their return) Schedule 5
51120 N Total number of dependants Schedule 5
51170 N Number of full weeks in attendance at a designated educational institution or secondary school See Appendix F
51180 $ Earnings for services performed in Canada on which the foreign social security contributions were made RC269
51190 $ Amount contributed to a foreign social security arrangement RC269
51200 $ Allowable non-refundable tax credit for contributions to a foreign social security arrangement RC269
51204 $ Contributions to a U.S. retirement plan RC267
51205 $ Contributions to a U.S. retirement plan RC268
51210 $ Contributions to a foreign employer-sponsored pension plan RC269
51220 $ Resident compensation from employment services RC267, RC269
51230 $ Pension adjustment from a U.S. retirement plan RC267
51230 $ Prescribed amount from a U.S. retirement plan RC268
51230 $ Pension adjustment from a foreign employer-sponsored pension plan RC269
52080 $ Subsection 104(13.4) election amount See Appendix F
52100 $ Income allocated to NL T2203
52110 $ Income allocated to PE T2203
52120 $ Income allocated to NS T2203
52130 $ Income allocated to NB T2203
52140 $ Income allocated to QC T2203
52150 $ Income allocated to ON T2203
52160 $ Income allocated to MB T2203
52170 $ Income allocated to SK T2203
52180 $ Income allocated to AB T2203
52190 $ Income allocated to BC T2203
52200 $ Income allocated to NT T2203
52210 $ Income allocated to YT T2203
52220 $ Income allocated to Other (outside Canada) T2203
52230 $ Income allocated to NU T2203
52300 $ Spouse's or common-law partner's capital gains from mortgage foreclosures and conditional sales repossessions See Appendix F
52630 $ Spouse's or common-law partner's net income while the taxpayer is living in Canada See Appendix F
52670 $ Spouse's or common-law partner's net income while the taxpayer is living outside of Canada See Appendix F
52730 $ Net foreign non-business income from the first foreign country See Appendix F
52740 $ Net foreign non-business income from the second foreign country See Appendix F
52750 $ Net foreign non-business income from the third foreign country See Appendix F
52760 $/¢ Business income tax paid to the first foreign country See Appendix F
52770 $/¢ Non-business income tax paid to first foreign country See Appendix F
52780 $/¢ Non-business income tax paid to second foreign country See Appendix F
52790 $/¢ Non-business income tax paid to third foreign country See Appendix F
52800 $ Net business income from the first foreign country See Appendix F
52810 $ Net business income from the second foreign country See Appendix F
52820 $ Net business income from the third foreign country See Appendix F
52830 $/¢ Business income tax paid to the second foreign country See Appendix F
52840 $/¢ Business income tax paid to the third foreign country See Appendix F
52850 $ Vow of perpetual poverty See Appendix F
52920 $ Canadian sourced non-resident income, excluding the income subject to Part XIII tax See Appendix F
52930 $ Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income See Appendix F
53080 $/¢ BC logging tax paid See Appendix F
53210 $/¢ QC logging tax paid See Appendix F
53300 N Indicator for filing due date for tax shelter, or inactive or active business See Appendix F
53350 $ BC logging income See Appendix F
53370 $ CCA on certified film property See Appendix F
53440 $ Ineligible pension income See Appendix F
53450 $ Income with tax withheld supported by information slips See Appendix F
53470 $ T4 earning reduction See Appendix F
53490 $/¢ Quebec tax deducted (from slips in the taxpayer's name) See Appendix F
53500 $ Income on which Quebec tax was withheld (from slips in the taxpayer's name) See Appendix F
53510 $ Amount of OASP repaid See Appendix F
53530 $ Limited partnership loss carryforward from 1986 and 1987 See Appendix F
53540 $ Limited partnership loss available for carryforward See Appendix F
53550 $ Amount of self-employment net earnings reported on self-employed lines in relation to T4 self-employment on which EI premiums through employment were deducted See Appendix F
53590 $ Shareholder's loan repayment See Appendix F
53650 $ Business income allocated to member of a communal organization See Appendix F
53670 $ QC logging income See Appendix F
53680 $ Spouse's or common-law partner's total split income See Appendix F
53755 $ CWB income from other returns See Appendix F
54375 $ Net business income (amount from line 27 of Schedule L of the Quebec provincial income tax return) Schedule 10
54377 $ Employment income where the province or territory of employment is other than Quebec Schedule 10
54388 $ PPIP insurable earnings Schedule 10
54493 $ Shareholder earnings Schedule 13
54494 $ Tax-exempt self-employment income earned by a status Indian Schedule 13
54610 $ Taxable income from the post-bankruptcy period See Appendix F
54780 $ EI insurable earnings Schedule 13
54790 $ EI and other benefits repaid See Appendix F
54920 $ Farm/fish loss See Appendix F
54950 $ Total section 31 farm loss See Appendix F
54960 $ Restricted farm loss See Appendix F
55070 $ RRSP earned income calculation See Appendix F
55080 $ Home Buyers' Plan (HBP) participant repayment amount See Appendix F
55110 $ Lifelong Learning Plan (LLP) participant repayment amount See Appendix F
55220 N Indicator for marital status change Schedule 5
55270 N Spousal indicator See Appendix F
55290 N Marital status change indicator for the amount for an eligible dependant Schedule 5
55295 N Dependent’s SIN Schedule 5
55300 $ Earned income adjustment amount See Appendix F
55320 $ Net self-employment income (loss) adjustment amount See Appendix F
55360 $ RDSP repayment by taxpayer See Appendix F
55370 $ RDSP income of spouse or common-law partner See Appendix F
55380 $ RDSP repayment by spouse or common-law partner See Appendix F
55400 N Number of months of retirement See Appendix F
55530 $/¢ Total CPP overpayment allowed on line 44800 on previously assessed returns See Appendix F
55550 N Number of months of disability See Appendix F
55630 $/¢ CPP deductions allowed on previously assessed returns See Appendix F
55640 $/¢ Total CPP withheld per T4 on all previously assessed returns See Appendix F
55660 $ CPP/QPP retirement benefits See Appendix F
56120 $ Dependent's net income T2203
56121 $/¢ Total tax credit calculated for farmers with one or more permanent establishments in ON plus farming business in more than one province or territory, with an allocation of eligible farming expenses to ON See Appendix F
56122 $/¢ Total tax credit calculated for farmers with one or more permanent establishments in MB plus farming business in more than one province or territory, with an allocation of eligible farming expenses to MB See Appendix F
56123 $/¢ Total tax credit calculated for farmers with one or more permanent establishments in SK plus farming business in more than one province or territory, with an allocation of eligible farming expenses to SK See Appendix F
56124 $/¢ Total tax credit calculated for farmers with one or more permanent establishments in AB plus farming business in more than one province or territory, with an allocation of eligible farming expenses to AB See Appendix F
56150 $ Amount for infirm dependants age 18 or older – NL T2203
56160 $ Amount for infirm dependants age 18 or older – PE T2203
56170 $ Amount for infirm dependants age 18 or older – NS T2203
56190 $ Amount for infirm dependants age 18 or older – SK T2203
56200 $ Amount for infirm dependants age 18 or older – AB T2203
56220 $ Caregiver amount – NL T2203
56230 $ Caregiver amount – PE T2203
56240 $ Caregiver amount – NS T2203
56260 $ Caregiver amount – SK T2203
56270 $ Caregiver amount – AB T2203
56290 $ Disability amount for self – NL T2203
56300 $ Disability amount for self – PE T2203
56310 $ Disability amount for self – NS T2203
56320 $ Disability amount for self – ON T2203
56330 $ Disability amount for self – SK T2203
56340 $ Disability amount for self – AB T2203
56350 $ Disability amount for self – BC T2203
56360 $ Disability amount transferred from a dependant – NL T2203
56370 $ Disability amount transferred from a dependant – PE T2203
56380 $ Disability amount transferred from a dependant – NS T2203
56390 $ Disability amount transferred from a dependant – ON T2203
56400 $ Disability amount transferred from a dependant – SK T2203
56410 $ Disability amount transferred from a dependant – AB T2203
56420 $ Disability amount transferred from a dependant – BC T2203
56430 $ Amounts transferred from your spouse or common-law partner – NL T2203
56440 $ Amounts transferred from your spouse or common-law partner – PE T2203
56450 $ Amounts transferred from your spouse or common-law partner – NS T2203
56460 $ Amounts transferred from your spouse or common-law partner – ON T2203
56470 $ Amounts transferred from your spouse or common-law partner – SK T2203
56480 $ Amounts transferred from your spouse or common-law partner – AB T2203
56490 $ Amounts transferred from your spouse or common-law partner – BC T2203
56760 $ Amount for infirm dependants age 18 or older – NT T2203
56770 $ Amount for infirm dependants age 18 or older – NU T2203
56780 $ Caregiver amount – NT T2203
56790 $ Caregiver amount – NU T2203
56800 $ Disability amount for self – NT T2203
56810 $ Disability amount for self – NU T2203
56820 $ Disability amount transferred from a dependant – NT T2203
56830 $ Disability amount transferred from a dependant – NU T2203
56840 $ Amounts transferred from your spouse or common-law partner – NT T2203
56850 $ Amounts transferred from your spouse or common-law partner – NU T2203
56860 $ Amount for infirm dependants age 18 or older – MB T2203
56870 $ Caregiver amount – MB T2203
56880 $ Disability amount for self – MB T2203
56890 $ Disability amount transferred from a dependant – MB T2203
56900 $ Total provincial amounts designated to you by a student – MB T2203
56910 $ Amounts transferred from your spouse or common-law partner – MB T2203
56920 $ Allowable amount of medical expenses for other dependants – MB T2203
56930 $ Total non-refundable tax credits – MB T2203
56940 $ Total non-refundable tax credits – NB T2203
56950 $ Total non-refundable tax credits – YT T2203
57460 $/¢ QPP deductions allowed on all previously assessed returns See Appendix F
57470 $/¢ QPP withheld per T4 on all previously assessed returns See Appendix F
57480 $/¢ QPP overpayment allowed on line 44800 on all previous assessed returns See Appendix F
57730 N Marital status indicator – Separation less than 90 days See Appendix F
57740 $ Total provincial amounts designated to you by a student – NL T2203
57750 $ Total provincial amounts designated to you by a student – PE T2203
57760 $ Total provincial amounts designated to you by a student – NS T2203
57800 $ Total provincial amounts designated to you by a student – BC T2203
57810 $ Allowable amount of medical expenses for other dependants – NL T2203
57820 $ Allowable amount of medical expenses for other dependants – PE T2203
57830 $ Allowable amount of medical expenses for other dependants – NS T2203
57840 $ Allowable amount of medical expenses for other dependants – ON T2203
57850 $ Allowable amount of medical expenses for other dependants – SK T2203
57860 $ Allowable amount of medical expenses for other dependants – AB T2203
57870 $ Allowable amount of medical expenses for other dependants – BC T2203
57880 $ Allowable medical expenses – ON T2203
57890 $ Total non-refundable tax credits – NL T2203
57900 $ Total non-refundable tax credits – PE T2203
57910 $ Total non-refundable tax credits – NS T2203
57920 $ Total non-refundable tax credits – ON T2203
57930 $ Total non-refundable tax credits – SK T2203
57940 $ Total non-refundable tax credits – AB T2203
57950 $ Total non-refundable tax credits – BC T2203
57960 $ Total provincial amounts designated to you by a student – NT T2203
57970 $ Total provincial amounts designated to you by a student – NU T2203
57980 $ Total non-refundable tax credits – NT T2203
57990 $ Total non-refundable tax credits – NU T2203
58000 $ Allowable amount of medical expenses for other dependants – NT T2203
58010 $ Allowable amount of medical expenses for other dependants – NU T2203
58040 $ Basic personal amount Form 428 for all provinces and territories
58080 $ Age amount Form 428 for all provinces and territories
58120 $ Spousal or common-law law partner amount Form 428 for all provinces and territories
58160 $ Amount for an eligible dependant Form 428 for all provinces and territories
58170 $ Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older YT428
58175 $ British Columbia caregiver amount BC428, T2203
58180 $ Caregiver amount for infirm dependants age 18 or older YT428, T2203
58185 $ Ontario caregiver amount ON428, T2203
58189 $ Caregiver amount for infirm children under 18 years of age YT428, T2203
58200 $ Amount for infirm dependants age 18 or older NL428, PE428, NS428, NB428, MB428, SK428, AB428, NT428, NU428
58209 N Number of children SK428, T2203
58210 $ Amount for dependent children age 18 or younger SK428, T2203
58220 $ Senior supplementary amount SK428, T2203
58229 N Number of months being claimed for all qualifying children PE428. NS428, T2203
58230 $ Amount for young children PE428, NS428, NU428, T2203
58240 $/¢ CPP or QPP contributions Form 428 for all provinces and territories
58280 $/¢ CPP or QPP contributions on self-employment and other earnings Form 428 for all provinces and territories
58300 $/¢ Employment insurance premiums Form 428 for all provinces and territories
58305 $/¢ Employment insurance premiums on self-employment and other eligible earnings Form 428 for all provinces and territories
58310 $ Canada employment amount YT428, T2203
58315 $ Volunteer firefighters' amount NL428, MB428, SK428, BC428, T2203
58316 $ Search and rescue volunteers' amount NL428, MB428, SK428, BC428, T2203
58317 $ Volunteer emergency medical first responders’ amount SK428, T2203
58320 $ Child care amount NL428, T2203
58325 $ Fitness amount MB428, T2203
58326 $ Children's arts amount MB428, YT428, T2203
58330 $ Adoption expenses NL428, ON428, MB428, AB428, BC428, YT428, T2203
58340 $ Home renovation expenses SK428, T2203
58357 $ First-time homebuyers’ amount SK428, T2203
58360 $ Pension income amount Form 428 for all provinces and territories, T2203
58365 $ Children’s wellness tax credit PE428, T2203
58400 $ Caregiver amount NL428, PE428, NS428, NB428, MB428, SK428, AB428, NT428, NU428
58440 $ Disability amount for self Form 428 for all provinces and territories
58480 $ Disability amount transferred from a dependant Form 428 for all provinces and territories
58500 $ Teacher school supply amount PE428, T2203
58520 $ Interest paid on your student loans Form 428 for all provinces and territories
58560 $ Your tuition and education amounts NL428, PE428, NS428, MB428, AB428, BC428, NT428
58560 $ Your unused tuition and education amounts NB428, ON428, SK428
58560 $ Your tuition, education, and textbook amounts YT428, NU428
58600 $ Tuition and education amounts transferred from a child or grandchild NL428, PE428, NS428, MB428, NT428
58600 $ Tuition amounts transferred from a child or grandchild NB428, BC428, YT428
58600 $ Tuition, education, and textbook amounts transferred from a child or grandchild NU428
58640 $ Amounts transferred from your spouse or common-law partner Form 428 for all provinces and territories
58689 $ Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Form 428 for all provinces and territories
58729 $ Allowable amount of medical expenses for other dependants Form 428 for all provinces and territories
58750 $ Tax-exempt employment earnings RC383
58769 $ Allowable amount of medical expenses Form 428 for all provinces and territories
58800 $ Add lines 58040 to 58640 (and line 61470 for MB) and line 58769 Form 428 for all provinces and territories
58810 $ Tax-exempt self-employment earnings and other tax-exempt earned income RC383
58820 $ Total eligible PRPP contributions from tax-exempt income RC383
58830 $ PRPP contributions from tax-exempt income designated as a repayment under the HBP RC383
58840 $ Provincial or territorial non-refundable tax credits before donations and gifts Form 428 for all provinces and territories, except BC
58840 $ Non-refundable tax credits before donations and gifts and the farmers' food donation tax credit BC428
58969 $ Donations and gifts Form 428 for all provinces and territories, T2203
58970 $ PRPP contributions from tax-exempt income designated as a repayment under the LLP RC383
58980 $ BC farmers' food donation tax credit BC428, T2203
59000 $ Spouse's or common-law partner's amount for young children less than 6 years of age NU(S2)
59010 $ Spouse's or common-law partner's amount for dependent children age 18 or younger SK(S2)
59020 $ Spouse's or common-law partner's age amount Schedule 2 for all provinces and territories
59030 $ Spouse's or common-law partner's senior supplementary amount SK(S2)
59040 $ Spouse’s or common-law partner’s caregiver amount for infirm children under 18 years of age YT(S2)
59050 $ Spouse's or common-law partner's pension income amount Schedule 2 for all provinces and territories
59070 $ Spouse's or common-law partner's disability amount Schedule 2 for all provinces and territories
59090 $ Tuition and education amounts designated by your spouse or common-law partner NL(S2), PE(S2), NS(S2), MB(S2), NT(S2)
59090 $ Tuition amounts designated by your spouse or common-law partner NB(S2), BC(S2), YT(S2)
59090 $ Tuition, education, and textbook amounts designated by your spouse or common-law partner NU(S2)
59120 $ Spouse's or common-law partner's adjusted taxable income Schedule 2 for all provinces and territories
59140 $ Eligible tuition fees paid for the curent tax year NL(S11), PE(S11), NS(S11), NB(S11), MB(S11), BC(S11), NT(S11), YT(S11), NU(S11)
59160 $ Part-time education amount NL(S11), PE(S11), NS(S11), MB(S11), NT(S11)
59160 $ Part-time education and textbook amounts NU(S11)
59180 $ Full-time education amount NL(S11), PE(S11), NS(S11), MB(S11), NT(S11)
59180 $ Full-time education and textbook amounts NU(S11)
59200 $ Provincial amount transferred NL(S11), PE(S11), NS(S11)
59200 $ Territorial amount transferred YT(S11)
59200 $ Provincial tuition amount transferred NB(S11), MB(S11), BC(S11), T2203
59200 $ Territorial tuition amount transferred NT(S11), NU(S11), T2203
59310 $ Amount for infirm dependants age 18 or older – NB T2203
59320 $ Caregiver amount – NB T2203
59330 $ Disability amount for self – NB T2203
59340 $ Disability amount transferred from a dependant – NB T2203
59350 $ Total provincial amounts designated to you by a student – NB T2203
59360 $ Amounts transferred from your spouse or common-law partner – NB T2203
59370 $ Allowable amount of medical expenses for other dependants – NB T2203
59430 $ Disability amount for self – YT T2203
59440 $ Disability amount transferred from a dependant – YT T2203
59450 $ Total provincial amounts designated to you by a student – YT T2203
59460 $ Amounts transferred from your spouse or common-law partner – YT T2203
59470 $ Allowable amount of medical expenses for other dependants – YT T2203
59700 N Certificate 1 – Program type from the curent tax year RC360
59710 $ Certificate 1 – Eligible tuition fees paid RC360
59720 $ Certificate 1 – "Eligibility Maximum" from the curent tax year RC360
59730 N Certificate 2 – Program type from the curent tax year RC360
59740 $ Certificate 2 – Eligible tuition fees paid RC360
59750 $ Certificate 2 – "Eligibility Maximum" from the curent tax year RC360
59760 N Certificate 3 – Program type from the curent tax year RC360
59770 $ Certificate 3 – Eligible tuition fees paid RC360
59780 $ Certificate 3 – "Eligibility Maximum" from the curent tax year RC360
59800 $/¢ Active families benefit SK479
60030 $ AB political contributions made in the tax year AB428, AB428MJ
60104 N Indicator for outside a census metropolitan area Schedule 14
60330 $ Basic sales tax credit BC479
60350 $ Additional credit for spouse or common-law partner BC479
60360 $ Home renovation expenses NB(S12)
60400 $ BC political contributions made in the tax year BC428, BC248MJ
60450 $/¢ Employee share ownership plan tax credit BC428, BC248MJ
60470 $/¢ Employee venture capital tax credit BC428, BC248MJ
60480 $ Home renovation expenses for seniors and persons with disabilities BC479
60490 $/¢ Venture capital tax credit – Curent tax year BC479
60491 N Certificate number – Shares acquired in the current tax year BC479
60495 $/¢ Venture capital tax credit – First 60 days of the year following the curent tax year BC479
60496 N Certificate number – Shares acquired in the first 60 days of the year following the current tax year BC479
60510 $/¢ Mining exploration tax credit BC479
60530 $ Mining exploration tax credit allocated from a partnership BC479
60550 $ Training tax credit (Individuals) BC479
60560 $/¢ Training tax credit (Employers) BC479
60570 $/¢ Shipbuilding and ship repair industry tax credit BC479
60700 $ Age amount for spouse or common-law partner MB428-A, MB428-A MJ
60710 $ Disability amount for spouse or common-law partner MB428-A, MB428-A MJ
60720 N Number of disability claims for self or a dependant other than your spouse or common-law partner MB428-A, MB428-A MJ
60740 N Number of disabled dependants 18 years of age or older MB428-A, MB428-A MJ
60760 N Number of dependent children 18 years of age or younger MB428-A, MB428-A MJ
60800 $/¢ Labour-sponsored funds tax credit MB428, MB428MJ
60830 $/¢ Community enterprise development tax credit claimed MB428, MB428MJ
60835 $/¢ Community enterprise development tax credit amount from Slip T2CEDTC (MAN.) T1256
60850 $/¢ Small business venture capital tax credit claimed MB428, MB428MJ
60855 $/¢ Credit amount from Slip T2SBVCTC (MAN.) for shares issued before April 7, 2021 T1256-1
60856 $/¢ Credit amount from Slip T2SBVCTC (MAN.) for shares issued after April 6, 2021 T1256-1
60860 $/¢ Employee share purchase tax credit claimed MB428, MB428MJ
60890 N Involuntary separation indicator NB(S12), ON(S12), MB479, BC479
60900 $ Basic, age, and disability credits for spouse or common-law partner MB479
60920 $/¢ Mineral exploration tax credit claimed MB428, MB428MJ
60940 $/¢ Total credit amounts from ESOP receipt(s) T1256-2
60950 N Number of disability claims for self or for a dependant other than your spouse or common-law partner MB479
60969 N Number of dependent children 18 years of age or younger ON428, ON428MJ
60970 N Number of disabled dependants 18 years of age or older MB479
60970 N Number dependants with a mental or physical infirmity ON428, ON428MJ
60999 N Number of dependent children – Reduction for dependent children age 18 or younger PE428, NS428, PE428MJ, NS428MJ
60999 N Number of dependent children – Credit for dependent children age 18 or younger MB479
61020 N Application for the ON energy and property tax credit ON-BEN
61040 N Application for the Northern ON energy credit ON-BEN
61050 $ Total personal tax credits MB479
61060 N Choice for delayed single OTB payment ON-BEN
61070 N Application for the ON senior homeowners' property tax grant ON-BEN
61080 N Involuntary separation indicator ON-BEN
61100 $ Total rent paid ON-BEN, MB479
61120 $ Total property tax paid ON-BEN
61120 $ Gross school taxes paid MB479
61140 $ Education property tax credit advance received MB479
61140 N Residing in a designated student residence ON-BEN
61160 $ Occupancy cost MB479
61170 $ Gross school taxes assessed MB479
61200 $ Family income for the homeowners’ school tax credit MB479
61210 $ Total home energy costs for principal residence on a reserve ON-BEN
61230 $ Total accommodation in a public long-term care home or non-profit long-term care home ON-BEN
61240 $ School tax credit for homeowners MB479
61250 $ Total rent assist benefits received MB479
61255 N Percentage of social assistance MB479
61260 $/¢ Primary caregiver tax credit MB479
61268 $ Fertility treatment tax credit MB479
61310 $/¢ Paid work experience tax credit MB479
61340 $/¢ Odour-control tax credit MB479
61380 $/¢ Green energy equipment tax credit (purchaser) MB479
61390 $/¢ Green energy equipment tax credit (manufacturer) MB479
61430 $/¢ Book publishing tax credit MB479
61470 $ Family tax benefit MB428, T2203
61480 $/¢ Cultural industries printing tax credit MB479
61484 $/¢ Community enterprise development tax credit MB479
61490 $/¢ Employee share purchase tax credit MB479
61495 $ Eligible teaching supplies expenses MB479
61499 $/¢ Farm and small business capital gains tax credit SK428, SK428MJ
61500 $ Provincial or territorial non-refundable tax credits Form 428 for all provinces and territories
61510 $/¢ Provincial or territorial tax on split income Form 428 for all provinces and territories
61520 $/¢ Provincial or territorial dividend tax credit Form 428 for all provinces and territories
61540 $/¢ Provincial or territorial minimum tax carryover Form 428 for all provinces and territories
61550 $ NB political contributions made in the tax year NB428, NB428MJ
61560 $/¢ Unused low-income tax reduction from spouse or common-law partner NB428, NB428MJ
61570 $ Basic reduction NB428, NB428MJ
61580 $ Reduction for spouse or common-law partner NB428, NB428MJ
61590 $ Reduction for an eligible dependant NB428, NB428MJ
61670 $/¢ Labour-sponsored venture capital tax credit NB428, NB428MJ
61690 $/¢ Small business investor tax credit T1258
61700 $/¢ Amount to carry back to the first prior year T1258
61710 $/¢ Amount to carry back to the second prior year T1258
61720 $/¢ Amount to carry back to the third prior year T1258
61740 $ Resort property investment tax credit T1297
61750 $ NL political contributions made in the tax year NL428, NL428MJ
61770 $/¢ Direct equity tax credit T1272
61780 $/¢ Amount to carry back to the first prior year T1272
61790 $/¢ Amount to carry back to the second prior year T1272
61794 $ MB political contributions made in the tax year MB428, MB428MJ
61800 $/¢ Amount to carry back to the third prior year T1272
61820 $/¢ Venture capital tax credit NL428, NL428MJ
61830 $/¢ Amount to carry back to the first prior year T1297
61840 $/¢ Amount to carry back to the second prior year T1297
61850 $/¢ Amount to carry back to the third prior year T1297
61860 $/¢ Unused low-income tax reduction from spouse or common-law partner NL428, NL428MJ
61870 $ Basic reduction NL428, NL428MJ
61880 $ Reduction for spouse or common-law partner NL428, NL428MJ
61890 $ Reduction for an eligible dependant NL428, NL428MJ
61950 $ Basic reduction NS428, NS428MJ
61970 $ Reduction for spouse or common-law partner NS428, NS428MJ
61990 $ Reduction for an eligible dependant NS428, NS428MJ
62000 $ Physical activity expenses NL479
62100 $ NS political contributions made in the tax year NS428, NS428MJ
62140 $/¢ Low-income individuals and families tax credit ON428, ON428MJ
62150 $ Food bank tax credit for farmers NS428, NS428MJ
62150 $ Community food program donation tax credit for farmers ON428, ON428MJ
62180 $/¢ Labour-sponsored venture capital tax credit NS428, NS428MJ
62200 $/¢ Equity tax credit T1285
62201 $/¢ Amount to carry back to the first prior year T1285
62202 $/¢ Amount to carry back to the second prior year T1285
62203 $/¢ Amount to carry back to the third prior year T1285
62250 $/¢ Innovation equity tax credit T225
62290 $ Volunteer firefighters' tax credit NU428, NU428MJ
62300 $/¢ Venture capital tax credit T224
62400 $ Volunteer firefighters and ground search and rescue tax credit NS428, NS428MJ
62450 $ Amount claimed for foreign income on line 25600 of the return that is exempt under a tax treaty NT479, NU479
62460 $ Basic cost of living tax credit for self NT479
62470 $ Cost of living tax credit supplement for spouse or common-law partner NT479
62480 $ The "basic credit for self" claimed by the spouse or common-law partner NT479
62490 $ Cost of living tax credit supplement NT479
62510 $ Northwest Territories credit NT479
62550 $ NT political contributions made in the tax year NT428, NT428MJ
63045 $ Child care expenses deduction of the other supporting person Schedule ON479-A
63047 $ Adjusted income of the other supporting person(s) Schedule ON479-A
63050 $/¢ Childcare access and relief from expenses tax credit ON479
63055 $/¢ Job training tax credit ON479
63100 $ Seniors' public transit tax credit ON479
63105 $ Seniors’ home safety tax credit ON479
63110 $ ON political contributions made in the tax year ON479
63220 $ Focused flow-through share tax credit ON479
63260 N Tax credits for self-employed individuals – Work placements ON479
63265 N Tax credits claimed as a member of a partnership ON479
63270 N Business number ON479
63300 $/¢ Co-operative education tax credit ON479
63360 $/¢ Unused low-income tax reduction from spouse or common-law partner PE428, PE428MJ
63370 $ Basic reduction PE428, PE428MJ
63380 $ Age reduction for self PE428, PE428MJ
63390 $ Reduction for spouse or common-law partner PE428, PE428MJ
63400 $ Age reduction for spouse or common-law partner PE428, PE428MJ
63410 $ Reduction for an eligible dependant PE428, PE428MJ
63420 $ PE political contributions made in the tax year PE428, PE428MJ
63430 $ Basic and certification tax credits (level 1 and/or level 2 of a non-Red Seal programs) T1014
63440 $ Completion and certification tax credit (level 3 of a Red Seal or non-Red Seal program) T1014
63450 $ Completion and certification tax credit (level 4 of a Red Seal or non-Red Seal program) T1014
63460 $ Enhanced tax credit T1014
63470 $/¢ Basic tax credit T1014-1
63480 $/¢ Completion tax credit T1014-1
63490 $/¢ Enhanced tax credit T1014-1
63500 $ Equity tax credit PE428, PE428MJ
63510 $ Volunteer firefighter tax credit PE428, PE428MJ
63554 $ SK political contributions made in the tax year SK428, SK428MJ
63557 $/¢ Labour-sponsored venture capital tax credit SK428, SK428MJ
63600 $/¢ Mineral exploration tax credit SK428, SK428MJ
63601 $/¢ Amount to carry back to the first prior year SK428, SK428MJ
63602 $/¢ Amount to carry back to the second prior year SK428, SK428MJ
63603 $/¢ Amount to carry back to the third prior year SK428, SK428MJ
63640 $/¢ Graduate tuition tax credit SK428, SK428MJ
63710 N Number of qualifying children under 6 years of age NU428, T2203
63790 N Do you reside outside Whitehorse on December 31 of the tax year? YT(S14 )
63800 $ Children's fitness tax credit YT479
63810 $/¢ Business investment tax credit YT479
63811 $/¢ Amount to carry back to the first prior year YT479
63812 $/¢ Amount to carry back to the second prior year YT479
63813 $/¢ Amount to carry back to the third prior year YT479
63840 $/¢ Research and development tax credit YT479
63850 $ YT political contributions made in the tax year YT428, YT428MJ
63855 $/¢ Business carbon price rebate YT479
63860 $/¢ Yukon First Nations income tax credit YT479
63940 $/¢ Cost of living supplement NU479
63990 $/¢ Total cost of living tax credit NU479
63991 $ NU political contributions made in the tax year NU479
64850 $ Total expenses eligible for the GST rebate GST370
64857 $ Total expenses eligible for the HST rebate GST370
64860 $ Total expenses eligible for the HST rebate GST370
65050 $/¢ Estimated refund amount RC71
65070 $/¢ Amount owed to the taxpayer by the discounter RC71
65090 N Date for taxpayer certification RC71
65210 $ Benefits that can no longer be defered T1212
65220 $ Closing balance of defered security option benefits T1212
66250 $ Non-capital loss to be applied to the third prior year T1A
66260 $ Non-capital loss to be applied to the second prior year T1A
66270 $ Non-capital loss to be applied to the first prior year T1A
66300 $ Farming or fishing loss to be applied to the third prior year T1A
66310 $ Farming or fishing loss to be applied to the second prior year T1A
66320 $ Farming or fishing loss to be applied to the first prior year T1A
66360 $ Net capital loss to be applied to the third prior year T1A
66370 $ Net capital loss to be applied to the second prior year T1A
66380 $ Net capital loss to be applied to the first prior year T1A
66420 $ Listed personal property net loss to be applied to the third prior year listed personal property net gains T1A
66430 $ Listed personal property net loss to be applied to the second prior year listed personal property net gains T1A
66440 $ Listed personal property net loss to be applied to the first prior year listed personal property net gains T1A
66480 $ Restricted farm loss to be applied to the third prior year T1A
66490 $ Restricted farm loss to be applied to the second prior year T1A
66500 $ Restricted farm loss to be applied to the first prior year T1A
66815 $ Amount of 2020 reserve for dispositions of QFFP to your child after 2011, and before April 21, 2015 T2017
66840 $ Amount of 2021 reserve for dispositions of QFFP to your child after 2012, and before April 21, 2015 T2017
66843 $ Amount of 2020 reserve for dispositions of QFFP to your child after April 20, 2015, and all other dispositions of QFFP after 2016 T2017
66844 $ Amount of 2021 reserve for dispositions of QFFP to your child after April 20, 2015, and all other dispositions of QFFP after 2017 T2017
66848 $ Amount of the most recent reserves claimed on line 66840 T2017
66850 $ Amount of 2021 reserve for dispositions of QSBCS to your child after 2012, and all other dispositions of QSBCS after 2017 T2017
66883 $ Amount of 2020 reserve for dispositions of QSBCS to your child after 2021, and all other dispositions of QSBCS after 2016 T2017
66905 $ Amount of the most recent reserves claimed on line 66850 T2017
66910 $ Amount of 2020 reserve for dispositions to your child after 2011, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS T2017
66920 $ Amount of 2021 reserve for dispositions to your child after 2012, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS T2017
66960 $ Amount of 2020 reserve for dispositions of property after 2016, other than dispositions listed on lines 66815, 66843, 66883, and 66910 T2017
66990 $ Amount of 2021 reserve for dispositions of property after 2017, other than dispositions listed on lines 66840, 66844, 66850, and 66920 T2017
67030 $ Amount of 2020 reserve for dispositions before November 13, 1981 T2017
67060 $ Total capital reserves T2017
67061 $ Total gross eligible farming expenses for all businesses T2043
67062 N Multiple farming businesses with one or more permanent establishments in multiple provinces and territories T2043
67063 $ Eligible farming expenses in Ontario T2043
67064 $ Eligible farming expenses in Manitoba T2043
67065 $ Eligible farming expenses in Saskatchewan T2043
67066 $ Eligible farming expenses in Alberta T2043
67067 $ Gross farming revenue allocated to the permanent establishments in ON from all businesses T2043
67068 $ Gross farming revenue allocated to the permanent establishments in MB from all businesses T2043
67069 $ Gross farming revenue allocated to the permanent establishments in SK from all businesses T2043
67070 $ Gross farming revenue allocated to the permanent establishments in AB from all businesses T2043
67071 $ Farming salaries and wages paid to employees in ON from all businesses T2043
67072 $ Farming salaries and wages paid to employees in MB from all businesses T2043
67073 $ Farming salaries and wages paid to employees in SK from all businesses Form T2043
67074 $ Farming salaries and wages paid to employees in AB rom all businesses Form T2043
67075 $ Total gross income in all provinces and territories from all farming businesses Form T2043
67076 $ Total salaries and wages paid to employees in all provinces and territories from all farming businesses Form T2043
67077 $/¢ Partnership allocation Form T2043
67078 $/¢ Total tax credit for all businesses Form T2043
67120 $ ITC for total qualified expenditures for SR&ED T2038(IND)
67130 $ 80% of total contributions made to agricultural organizations for SR&ED T2038(IND)
67135 $/¢ ITC allocated from a partnership for SR&ED T2038(IND)
67140 $ ITC for total investments in qualified property T2038(IND)
67170 $ Total flow-through mining expenditures T2038(IND)
67180 $ Total apprenticeship job creation tax credit T2038(IND)
67193 $ Amount of expenditure on which ITC is recaptured at 15% T2038(IND)
67195 $ Amount of expenditure on which ITC is recaptured at 20% T2038(IND)
67197 $ Total recapture of ITC for child care spaces T2038(IND)
67200 $/¢ Amount of carryback to the third previous year T2038(IND)
67210 $/¢ Amount of carryback to the second previous year T2038(IND)
67220 $/¢ Amount of carryback to the first previous year T2038(IND)
67490 $ Maximum residency amount for residents of prescribed northern zones T2222
67507 $ Non-taxable benefits for board and lodging at a special work site in a prescribed northern zone T2222
67520 $ Maximum residency amount for residents of prescribed intermediate zones T2222
67529 $ Non-taxable benefits for board and lodging at a special work site in a prescribed intermediate zone T2222
67540 $ Total travel amount for trips from a prescribed northern zone T2222
67560 $ Total travel amount for trips from a prescribed intermediate zone T2222
67650 $ Claim for tax shelter loss or deduction T5004
67820 $ Amount of loss created or increased by CCA and carrying charges on certified film property T691
67830 $ Amount of loss created or increased by CCA and carrying charges on rental and leasing property T691
67840 $ Losses, amounts deductible and carrying charges for tax shelters, limited partnership, and non-active partners T691
67860 $ Total of all resource expenditures, depletion allowances, and carrying charges for resource property and flow-through shares T691
67870 $ Certain capital gains from graduated rate estates T691
67880 $ Part of total capital gains that is exempt from Canadian tax under a tax treaty T691
67890 $ Capital gains on gifts of property to qualified donees T691
67910 $ Security options deductions under paragraph 110(1)(d) T691
67914 $ Gifts of securities acquired under a security option plan T691
67918 $ Other security options deductions included on line 24900 T691
67920 $ Limited partnership losses incured in prior years that are tax shelters T691
67930 $ Federal tax payable under alternative minimum tax T691
67950 $ Total child care expenses paid in the year T778
67954 $ Child care expenses incured for a child age 6 or younger T778
67960 $ Basic limit for eligible children born in the curent tax year or earlier for whom the disability amount can be claimed T778
67980 $ Part C – Child care expenses paid by the other person with lower net income T778
67990 $ Part D – Child care expenses paid while enrolled in an educational program T778
68020 $ Total eligible pensions or superannuation, annuity and RRSP/RRIF payments (including life income fund) received T1032
68025 $ Veteran's benefits on T4A slips eligible for pension income splitting T1032
68026 $ Distributions on T4A-RCA slips eligible for pension income splitting T1032
68030 N Number of months married or living common-law in the curent tax year T1032
68040 $/¢ Total tax deducted from the transferring spouse's or common-law partner's pension income T1032
68050 $/¢ Tax deducted for the elected split-pension amount T1032
68080 $ Any other investment expenses claimed in the curent tax year to earn property income T936
68100 $ Any other property income reported in the curent tax year T936
68110 $ 50% of income from the recovery of exploration and development expenses T936
68140 $ Capital gains from T3 slips T936
68150 $ Non-eligible capital gains from T3 slips T936
68200 $/¢ Special tax for Quebec LSVCC T5006
68210 $ Excess employees profit-sharing plan amounts RC359
68220 $ Proceeds from disposition of publicly traded shares, other shares and mutual fund units T1170
68230 $ Gains eligible for 0% inclusion rate from the disposition of publicly traded shares, other shares and mutual funds units T1170
68240 $ Proceeds from disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
68250 $ Gains eligible for 0% inclusion rate from the disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
68270 $ Total of all accumulated income payments T1172
68280 $ Total of all accumulated income payments T1172
68330 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations T1206
68340 $ Taxable amount of dividends other than eligible dividends, included on line 68330, from taxable Canadian corporations T1206
68360 $ Total split income T1206
68370 $ Split income from foreign sources T1206
68380 $ Total income from foreign sources T1206
68800 $/¢ Curent-year credit available T1231
68810 $/¢ Mining flow-through share tax credit BC428, BC428MJ
68820 $/¢ Amount to carry back to the first prior year T1231
68830 $/¢ Amount to carry back to the second prior year T1231
68840 $/¢ Amount to carry back to the third prior year T1231
68850 $/¢ Curent year tax credit available T1241

Appendix G2 – Line numbers used on SFD records

The following is a list of valid line numbers that can be used on SFD records. All SFD lines are dollar amounts only.

Line numbers used on SFD records
Line Description Forms
575 Point of sale adjustments T1163, T1273
1770 Tradesperson’s tools expenses T777
1776 Musical instrument expenses T777
1777 Capital cost allowance for musical instruments T777
8000 Adjusted gross sales T2125, SFD type 02 only
8000 Adjusted professional fees T2125, SFD type 03 only
8141 Total of your gross rents in the year you receive them T776
8230 Other income T776, T2125
8290 Reserves deducted last year T2125
8299 Total gross rental income T776
8299 Gross income T2121
8299 Gross business income T2125, SFD type 02 only
8299 Gross professional income T2125, SFD type 03 only
8300 Opening inventory (include raw materials, goods in process and finished goods T2125, SFD type 02 only
8320 Purchases during the year (net of returns, allowances and discounts T2125, SFD type 02 only
8340 Direct wage costs T2125, SFD type 02 only
8360 Subcontracts T2125, SFD type 02 only
8450 Other costs T2125, SFD type 02 only
8500 Closing inventory (include raw materials, goods in process and finished goods T2125, SFD type 02 only
8518 Cost of goods sold T2125, SFD type 02 only
8519 Gross profit (or loss) T2125, SFD type 02 only
8520 Advertising and promotion T777
8521 Advertising T776, T2125
8523 Food, beverages, and entertainment expenses T777
8523 Meals and entertainment T2121, T2125
8523 Part 2A – Total amount you paid for meals TL2
8528 Part 2B – Total amount you paid for meals TL2
8590 Bad debts T2125
8690 Insurance T776, T2121, T2125
8710 Interest and bank charges T776, T2121, T2125
8760 Business taxes, licences and memberships T2121, T2125
8810 Office expenses T776, T2121, T2125
8810 Office supplies (postage, stationery, ink cartridge, etc.) T777, T777S
8811 Office stationery and supplies T2125
8860 Professional fees (includes legal and accounting fees) T776, T2121, T2125
8862 Accounting and legal fees T777
8871 Management and administration fees T776, T2125
8910 Parking T777
8910 Rent T2125
8960 Repairs and maintenance T776, T2125
8963 Repairs and maintenance: Fishing boat – Your cost T2121
9060 Salaries, wages and benefits (including employer’s contributions) T776, T2121, T2125
9062 Crew shares T2121
9131 Apprentice mechanic tools expenses T777
9136 Fishing gear T2121
9137 Nets and traps T2121
9138 Salt, bait and ice T2121
9180 Property taxes T776, T2125
9200 Travel T776
9200 Lodging T777
9200 Travel expenses T2125
9200 Allowable amount you paid for lodging TL2
9220 Utilities T776, T2125
9224 Fuel costs (except for motor vehicles) T2121, T2125
9270 Other expenses T776
9270 Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.) T777, T777S
9270 Other expenses (specify) T2121, T2125
9275 Delivery, freight and express T2121, T2125
9281 Motor vehicle expenses (not including CCA) T776, T2121, T2125
9281 Allowable motor vehicle expenses T777
9368 Total expenses T777, T777S, T2121, T2125
9369 Net income (loss) before adjustments T776, T2121, T2125
9370 Grains and oilseeds T2042
9371 Wheat T2042
9372 Oats T2042
9373 Barley T2042
9374 Mixed grains T2042
9375 Corn T2042
9376 Canola T2042
9377 Flaxseed T2042
9378 Soybeans T2042
9420 Other crops T2042
9421 Fruits T2042
9422 Potatoes T2042
9423 Vegetables (not including potatoes) T2042
9424 Tobacco T2042
9425 Greenhouse and nursery products T2042
9426 Forage crops or seeds T2042
9470 Livestock sold – Livestock and animal products revenue T2042
9471 Livestock sold – Cattle T2042
9472 Livestock sold – Swine T2042
9473 Livestock sold – Poultry T2042
9474 Livestock sold – Sheep and lambs T2042
9476 Milk and cream (not including dairy subsidies) T2042
9477 Eggs for consumption T2042
9520 Other commodities T2042
9540 Other program payments T1163, T1273
9540 Program payments – Other program payments T2042
9541 Program payments – Dairy subsidies T2042
9542 Program payments – Crop insurance T2042
9544 Business risk management (BRM) and disaster assistance program payments T1163, T1273
9570 Rebates T2042
9574 Resales, rebates, GST/HST for allowable expenses T1163, T1273
9575 Resales, rebates, GST/HST for non-allowable expenses, and recapture of capital cost allowance (CCA) T1163, T1273
9600 Other (specify) T1163, T1273
9600 Other income (specify) T2042, T2121
9601 Agricultural contract work T1163, T1273
9601 Custom or contract work (includes machine rentals) T2042
9604 Insurance proceeds T2042
9605 Patronage dividends T1163, T1273, T2042
9607 Interest T1163, T1273
9610 Gravel T1163, T1273
9611 Trucking (farm-related only) T1163, T1273
9612 Resales of commodities purchased T1163, T1273
9613 Leases (gas, oil well, surface, etc.) T1163, T1273
9614 Machine rentals T1163, T1273
9659 Gross income T2042
9661 Containers and twine T1163, T1273, T2042
9662 Fertilizers and soil supplements T1163, T1273
9662 Fertilizers and lime T2042
9663 Pesticides and chemical treatments T1163, T1273
9663 Pesticides (herbicides, insecticides, fungicides) T2042
9664 Seeds and plants T2042
9665 Insurance premiums (crop or production) T1163, T1273
9711 Feed, supplements, straw and bedding T2042
9712 Livestock purchases T2042
9713 Veterinary fees, medicine, and breeding fees T1163, T1273
9713 Veterinary fees, medicine and breeding fees T2042
9714 Minerals and salts T1163, T1273
9760 Machinery (repairs, licences, insurance) T1163, T1273
9760 Machinery expenses – Repairs, licences and insurance T2042
9764 Machinery (gasoline, diesel fuel, oil) T1163, T1273
9764 Machinery expenses – Gasoline, diesel fuel and oil T2042
9765 Machinery lease/rental T1163, T1273
9790 Total other expenses T2042
9792 Advertising and promotion costs T1163, T1273
9795 Building and fence repairs T1163, T1273
9795 Building repairs and maintenance (includes fence repairs) T2042
9796 Land clearing and draining T1163, T1273
9796 Clearing, levelling and draining land T2042
9797 Crop insurance, Revenue Protection Program and stabilization premiums T2042
9798 Agricultural contract work T1163, T1273
9798 Custom or contract work (includes machine rentals) T2042
9799 Electricity T1163, T1273, T2042
9801 Freight and shipping T1163, T1273
9802 Heating fuel T1163, T1273
9802 Heating fuel and curing fuel T2042
9803 Insurance program overpayment recapture T2042
9804 Other insurance premiums T1163, T1273
9804 Insurance T2042
9805 Interest (real estate, mortgage, other) T1163, T1273
9805 Interest and bank charges T2042
9807 Memberships/subscription fees T1163, T1273
9808 Office expenses T1163, T1273, T2042
9809 Legal and accounting fees T1163, T1273
9809 Professional fees (includes legal and accounting fees) T2042
9810 Property taxes T1163, T1273, T2042
9811 Rent (land, buildings, pastures) T1163, T1273
9811 Rent (land, buildings and pastures) T2042
9814 Salaries, wages and benefits (including employer’s contributions) T2042
9815 Arm’s length salaries T1163, T1273
9816 Non-arm’s length salaries T1163, T1273
9819 Motor vehicle expenses T1163, T1273
9819 Motor vehicle expenses (not including CCA) T2042
9820 Small tools T1163, T1273, T2042
9821 Soil testing T1163, T1273
9822 Storage/drying T1163, T1273
9823 Licences/permits T1163, T1273
9824 Telephone T1163, T1273
9825 Quota rental (tobacco, dairy) T1163, T1273
9826 Gravel T1163, T1273
9827 Purchases of commodities resold T1163, T1273
9829 Motor vehicle interest and leasing costs T1163, T1273
9836 Commissions and levies T1163, T1273
9896 Other (specify) T1163, T1273
9898 Total farm expenses T2042
9899 Net income (loss) before inventory adjustments T2042
9923 Total cost of all land additions T776, T1175, T2042, T2121, T2125
9924 Total proceeds from all land dispositions T776, T1175, T2042, T2121, T2125
9925 Total equipment additions T776, T1175, T2042, T2121, T2125
9926 Total equipment dispositions T776, T1175, T2042, T2121, T2125
9927 Total building additions T776, T1175, T2042, T2121, T2125
9928 Total building dispositions T776, T1175, T2042, T2121, T2125
9929 Total cost of all quota additions T1175, T2042
9930 Total proceeds from all quota dispositions T1175, T2042
9931 Total business liabilities T1175, T2042, T2121, T2125
9932 Drawings in the current year T1175, T2042, T2121, T2125
9933 Capital contributions in the current year T1175, T2042, T2121, T2125
9934 Adjustment to business-use-of-home expenses T1163, T1273
9936 Total capital cost allowance T776
9936 Capital cost allowance T1163, T1273, T2042, T2121, T2125
9937 Mandatory inventory adjustments – prior year T1163, T1273
9937 Mandatory inventory adjustment included in the previous year T2042
9938 Optional inventory adjustments – prior year T1163, T1273
9938 Optional inventory adjustment included in the previous year T2042
9939 Home office expenses due to COVID-19 T777S
9940 Other deductions T1163, T1273
9941 Optional inventory adjustment – current year T1163, T1273
9941 Optional inventory adjustment included in the current year T2042
9942 Mandatory inventory adjustment – current year T1163, T1273
9942 Mandatory inventory adjustment included in the current year T2042
9943 Partners – other expenses of the partner T776
9943 Other amounts deductible from your share of net partnership income (loss) T2042, T2121, T2125
9944 Net income (loss) after adjustments T1163, T1273
9945 Co-owners – other deductible expenses T776
9945 Work-space-in-the-home expenses T777, T777S
9945 Business-use-of-home expenses T2042, T2121, T2125
9946 Your net income (loss) T776, T2042, T2121, T2125
9946 Net farming income (loss) T1163, T1273
9947 Recaptured capital cost allowance T776
9948 Terminal loss T776
9949 Total for personal portion T776
9950 Total A: Total of commodity sales and program payments T1163, T1273
9953 Private insurance premiums for allowable commodities T1163, T1273
9954 Proceeds of disposition T1255, T2091
9955 Year of acquisition T1255, T2091
9956 Total number of years designated T1255, T2091
9959 Gross farming income T1163, T1273
9960 Total C: Total of commodity purchases and repayment of program benefits T1163, T1273
9968 Total expenses T1163, T1273
9969 Net income (loss) before adjustments T1163, T1273
9973 Artists’ employment expenses T777
9974 Partners – GST/HST rebate for partners received in the year T776
9974 GST/HST rebate for partners received in the year T1163, T1273, T2042, T2121, T2125

Appendix H – Working beneficiaries with pensionable employment earnings

A taxpayer is considered a CPP working beneficiary and is required to make CPP contributions in the tax year if they met all of the following conditions:

However, if the taxpayer was at least 65 years of age but under 70 years of age, they can elect to stop paying CPP contributions.

When there is an election in the tax year, the taxpayer will stop making CPP contributions starting with the election effective month.

Example 1:

Example 2:

Example 3:

Example 4:

Appendix I – Spouse's or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions

Supporting line 52300 captures the spouse's or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions. This type of gain is excluded from the calculation of net income in order to determine the refundable medical expense supplement, the Canada workers benefit, and the low-income tax reduction for the provinces of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, New Brunswick, and the British Columbia sales tax credit.

The amount on line 52300 is calculated as follows:

  1. If line 12400 and line 15500 are both less than or equal to zero, line 52300 is equal to zero.
    See Example 1.
  2. If line 12400 is less than or equal to zero but line 15500 is greater than zero, compare the taxable portion of the amount on line 15500 with the amount on line 12700:
    1. If the taxable portion is less than line 12700, line 52300 is equal to the taxable portion on line 15500.
    2. See Example 2a.

    3. If the taxable portion is greater than or equal to line 12700, line 52300 is equal to the amount on line 12700.
    4. See Example 2b.

  3. If line 12400 is greater than zero but line 15500 is less than or equal to zero, compare the taxable portion of the amount on line 12400 with the amount on line 12700:
    1. If the taxable portion is less than line 12700, line 52300 is equal to the taxable portion of line 12400.
    2. See Example 3a.

    3. If the taxable portion is greater than or equal to line 12700, line 52300 is equal to the amount on line 12700.
    4. See Example 3b.

  4. If line 12400 and line 15500 are both greater than zero, compare the taxable portion of the total of the amounts reported on these lines with the amount on line 12700:
    1. If the taxable portion is less than line 12700, line 52300 is equal to the taxable portion of the amounts on lines 12400 and 15500.
    2. See Example 4a.

    3. If the taxable portion is greater than or equal to line 12700, line 52300 is equal to the amount on line 12700.
    4. See Example 4b.

Example 1 – Line 12400 and line 15500 are both less than or equal to zero

Lines on the spouse's or common-law partner's Schedule 3:

In this situation, no entry is required on line 52300 on the taxpayer’s return.

Example 2a – line 12400 is less than or equal to 0 but line 15500 is greater than zero

Lines on the spouse’s or common law partner’s Schedule 3:

The taxable portion on line 15500 is $1,500 (50% of $3,000). The lesser of the taxable capital gain on line 15500 and the amount on line 12700 is $1,500.

In this situation, line 52300 = $1,500.

Example 2b – line 12400 is less than or equal to 0 but line 15500 is greater than zero

Lines on the spouse’s or common-law partner’s Schedule 3:

The taxable portion on line 15500 is $2,500 (50% of $5,000). The lesser of the taxable capital gain on line 15500 and the amount on line 12700 is $1,000.

In this situation, line 52300 = $1,000.

Example 3a – line 12400 is greater than 0 but line 15500 is less than or equal to zero

Lines on the spouse’s or common-law partner’s Schedule 3:

The taxable portion on line 12400 is $2,000 (50% of $4,000). The lesser of the taxable capital gain on line 12400 and the amount on line 12700 is $2,000.

In this situation, line 52300 = $2,000.

Example 3b – line 12400 is greater than 0 but line 15500 is less than or equal to zero

Lines on the spouse’s or common-law partner’s Schedule 3:

The taxable portion on line 12400 and line 15500 is $1,600 (50% of $3,200). The lesser of the taxable capital gain on line 12400 plus line 15500 and the amount on line 12700 is $1,600.

In this situation, line 52300 = $12,500.

Example 4a – line 12400 and line 15500 are both greater than zero

Lines on the spouse’s or common-law partner’s Schedule 3:

The taxable portion on line 12400 and line 15500 is $1,600 (50% of $3,200). The lesser of the taxable capital gain on line 12400 plus line 15500 and the amount on line 12700 is $1,600.

In this situation, line 52300 = $1,600.

Example 4b – line 12400 and line 15500 are both greater than zero

Lines on the spouse’s or common-law partner’s Schedule 3:

The taxable portion on line 12400 and line 15500 is $25,000 (50% of $50,000). The lesser of the taxable capital gain on line 12400 plus line 15500 and the amount on line 12700 is $20,000.

In this situation, line 52300 = $20,000.

Appendix J – Net self-employment income (loss) adjustment amount

Supporting line 55320 is an adjustment line to be used when an individual has more than one business reported on one of the self-employment lines (13500, 13700, 13900, 14100, or 14300) and reports income from one, and a loss from another.

An individual’s “working income” or “earned income” is used in the calculation of the Canada workers benefit (CWB) and in part of the determination for eligibility requirement (i.e., minimum income threshold) for the refundable medical expense supplement (RMES). It should only include the net income (not loss) from each business. line 55320 is to be updated to equal the amount required to negate the loss. Otherwise, the individual’s claim for the CWB on line 45300 and the income threshold used to determine eligibility for their RMES on line 45200 will be based on the net amount reported on the self-employment lines.

For married or common-law couples, if Spouse A is claiming the CWB for both partners, as their working income is higher, line 55320 should still be updated on Spouse B’s return if it is applicable to their return, in case a spousal match is performed on the returns.

Example 1:

Sally operates Business A with a net income of $5,000 and Business B with a net loss of $3,000. This is Sally’s only source of income on her return.

Note

For RMES purposes, Sally’s earned income will be $5,000 (line 13500 + line 55320). Therefore, she meets the minimum income required for the RMES. However, her net income of $2,000 on line 23600 will be used in the calculation of the credit on line 45200.

Example 2:

Doug operates Business A with a net income of $5,000 and Business B with a net loss of $8,000.

Example 3:

John operates Farm A with a net income of $5,000, Farm B with a net income of $2,000, and Farm C with a net loss of $10,000.

Example 4:

Jennifer operates Business A with a net income of $5,000 and Business B with a net loss of $5,000.

Example 5:

Peter operates Farm A with a net income of $5,000.

Example 6:

Serge operates Farm A with a net income of $5,000. Serge also operates Business 1 with a net income of $2,000, and Business 2 with a net loss of $10,000.

Appendix K – Non-refundable tax credits for newcomers

In the year of immigration, a newcomer to Canada may be limited in the amount allowed for the following non-refundable tax credits.

Non-refundable tax credits for newcomers
Line Federal, provincial or territorial Description
30000 Federal Basic personal amount
30100 Federal Age amount
30300 Federal Spouse or common-law partner amount
30400 Federal Amount for an eligible dependant
30425 Federal Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
30450 Federal Canada caregiver amount for other infirm dependants age 18 or older
30500 Federal Canada caregiver amount for infirm children under 18 years of age
31800 Federal Disability amount transferred from a dependant
32400 Federal Tuition amount transferred from a child or grandchild
32600 Federal Amounts transferred from your spouse or common-law partner
58040 All provinces and territories Basic personal amount
58080 All provinces and territories Age amount
58120 All provinces and territories Spouse or common-law partner amount
58160 All provinces and territories Amount for an eligible dependant
58170 YT only Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
58175 BC only British Columbia caregiver amount
58180 YT only Caregiver amount for infirm dependants age 18 or older
58185 ON only Ontario caregiver amount
58189 YT only Caregiver amount for infirm children under 18 years of age
58200 All provinces and territories, except ON, BC and YT Amount for infirm dependants age 18 or older
58210 SK only Amount for dependent children age 18 or younger
58220 SK only Senior supplementary amount
58230 NU only Amount for young children
58400 All provinces and territories, except ON, BC and YT Caregiver amount
58480 All provinces and territories Disability amount transferred from a dependant
58600 All provinces and territories, except ON, SK and AB Tuition, (education) (and textbook) amounts transferred from a child or grandchild
58640 All provinces and territories Amounts transferred from your spouse or common-law partner

An immigrant must meet the 90% rule for the period of non-residency in order to be allowed the non-refundable tax credits in full. A taxpayer will meet the 90% rule if the Canadian-source income reported for the part of the year while not a resident of Canada is 90% or more of the net world income for that part of the year, or if there was no income from sources inside and outside Canada for that part of the year. The 90% rule is calculated as follows:

(Canadian-source non-resident income x 100%) ÷ (Net world non-resident income)

If a taxpayer does not meet the 90% rule, the above non-refundable tax credits must be prorated based on the immigration date. Refer to the pamphlet T4055, Newcomers to Canada, for more information.

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