Chapter 1 Preparing Electronic Records for 2019

From: Canada Revenue Agency

Introduction

Electronic filing (EFILE) for income tax return is limited to the current plus three 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 2020 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:

  • is personalized
  • contains a QR code, allowing your client to pay in person at their Canadian financial institution or at any Canada Post outlet across Canada
  • contains validations to ensure information is accurate
  • is easy to use and take less than a minute to complete

Near real-time processing

The CRA begins processing tax returns (2016, 2017, 2018 and 2019 tax years) on February 24, 2020. The majority of accepted EFILE returns are processed shortly after being filed in near real time. 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 2020.

Payment of balance owing

Inform clients that payment of any balance owing on the 2019 tax return is due by April 30, 2020. Clients who file early may send the CRA a post-dated payment for as late as April 30, 2020. Compound daily interest is charged on any outstanding balance from May 1, 2020 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 4 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:

  • Clearly state the client's full name, address, and social insurance number (SIN) on all the election forms and letters.
  • Clearly indicate in the covering letter that this documentation is submitted in support of the client's electronically filed return.

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 page 1 and page 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:

  • All names must begin and end with an alpha character.
  • Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
  • Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
  • For hyphenated names, do not leave a space, (e.g., Jones-Smith).
  • Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.
  • If the client is an Inuit who uses a number at the beginning of his or her name, key the number on the "care of" line.
  • For deceased clients, do not include "The estate of the late" in the client’s first 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

The alternative address authorization for EFILE has been eliminated for 2016 and subsequent years.

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.

Email address

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

Information about your residence

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.

Information about you

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.

Language of correspondence

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

Is this return for a deceased person?

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.

Information about your spouse or common-law partner

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 name

The CRA uses only the first 4 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 net income

Enter the spouse’s or common-law partner’s net income.

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 UCCB benefits 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:

  • 11001 = Carcross/Tagish
  • 11002 = Champagne and Aishihik
  • 11003 = Kluane
  • 11004 = Kwanlin Dun
  • 11006 = Little Salmon/Carmacks
  • 11007 = Nacho Nyak Dun
  • 11009 = Selkirk
  • 11010 = Ta’an Kwāch’än
  • 11011 = Teslin Tlingit
  • 11012 = Tr’ondëk Hwëch’in
  • 11013 = Vuntut Gwitchin

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 Guide and other supplementary guides.

Commencing with the 2019 tax return, keying fields on the return and on all federal, provincial and territorial schedules and forms will be renumbered. Existing line numbers in three or four digits will be changed to five digits. Lines in the 1000, 7000, 8000 and 9000 ranges are not affected. Approximately 135 line numbers are currently out of sequence and will be re-sequenced. Appendices E, F, and G1 will show the line number for both the 2019 current tax year and the 2018 prior tax year.

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.

Communal organizations

Indicate if the client is a member of a communal organization. The software should build line 9905 with an entry of 1. These clients are not eligible to contribute to a registered retirement savings plan (RRSP). An entry on line 9905 will prevent the CRA from providing RRSP deduction limit statements to them.

Self-employed income allocated to members of a communal organization is 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.

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:

  • Your name and business name – Enter taxpayer's name.
  • Business address (including city, province or territory and postal code) – Enter taxpayer's address of residence on the tax return.
  • Fiscal period – From January 1 to December 31 (or to the date of death) of the tax year.
  • Industry code – Enter 526912.
  • Lines 8000, 8299, 8519, 9369 and 9946 – Enter the amount from box 24 of the T3 slip.

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:

  • Your client earned employment income in the province of Quebec in 2019 and they were a resident of a province or territory other than Quebec on December 31 of the tax year. If this is the case, complete Part 2 and Part 3. If your client was 65 to 70 years of age, read Part 1. If your client was self-employed and/or had other earnings on which they want to elect to pay CPP contributions, also complete Part 4.
  • Your client earned employment income in a province or territory other than Quebec in 2019 and they were a resident of Quebec on December 31 of the tax year. If this is the case, complete Part 2 and Part 3. If they were also self-employed and/or had income on which they want to make optional contributions, also complete Part 5.

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 8 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 8 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 personal tax credit and/or the education property tax credit, and the client received social assistance from the province of Manitoba in the tax year, enter the percentage of social assistance received from box 14 on the T5007 slip.

Where the client did not receive social assistance benefits from the province of Manitoba, enter 100 on line 61255. If social assistance was received for the entire year, enter 101 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 Appendix K for the proration calculations.

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

  • Line 11300 – Old age security pension
  • Line 11400 – CPP or QPP benefits
  • Line 11500 – Other pensions or superannuation
  • Line 11900 – Employment insurance (EI) and other benefits
  • Line 12600 – Rental income (or loss)
  • Line 12900 – RRSP income

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

  • Schedule A, Statement of World Income – Non-Residents of Canada
  • Schedule B, Allowable Amount of Non-Refundable Tax Credits – Non-Resident of Canada
  • Schedule C, Electing Under Section 217 of the Income Tax Act – Non-Resident of Canada
  • Income from the following information slips:
    • NR4, Statement of amounts paid or credited to non-residents of Canada
    • T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
    • NR-OAS, Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada
  • Section 116 – Disposition of taxable Canadian property by non-residents of Canada
  • Form T1159, Income Tax Return for Electing Under Section 216
  • Form T1136, Old Age Security Return of Income

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:

  • The gross self-employment income reported in respect of that T4 slip; or
  • The maximum CPP/QPP pensionable earnings for the year.

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

  • The gross self-employment income reported in respect of that T4 slip; or
  • The maximum EI insurable earnings for the year.

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 "2019 enrolment information" section on the Schedule 11, Federal Tuition, Education, and Textbook Amounts, 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 claims are not allowed on a pre-bankruptcy return:

  • Lines 12900, 24600 and/or 24620 – Home Buyers’ Plan (HBP) and/or Lifelong Learning Plan (LLP) repayment
  • Line 44800 – CPP overpayment
  • Line 45000 – EI overpayment
  • Line 45200 – Refundable medical expense supplement
  • Line 45300 – Canada workers benefit (CWB)
  • Line 41500 – CWB advance payment received on the RC210 slip
  • Line 48800 – Refund transfer to the instalment account for the following year

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:

  • SFD type 01 – Form T776, Statement of Real Estate Rentals
  • SFD type 02 – Form T2125, Statement of Business or Professional Activities (business and commissions)
  • SFD type 03 – Form T2125, Statement of Business or Professional Activities (professional)
  • SFD type 04 – Form T2121, Statement of Fishing Activities
  • SFD type 05 – Form T2042, Statement of Farming Activities
  • SFD type 06 – AgriStability and AgriInvest programs (Form T1163 and Form T1273)
  • SFD type 07 – Form T777, Statement of Employment Expenses
  • SFD type 08 – Form TL2, Claim for Meals and Lodging Expenses
  • SFD type 09 – AgriStability and AgriInvest programs (pages 1 and 7 of Form T1273)
  • SFD type 11 – Form T2091(IND), Designation of a Property as a Principal Residence by an Individual
  • SFD type 12 – Form T1255, Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual

Note also the following:

  • A separate SFD record is to be completed for each source of income or expenses or for each property disposed.
  • SFD type 06 is to record the information from the Form T1163 and from pages 1 to 5 of the Form T1273. The supplementary information on page 7 of the Form T1273 is recorded as SFD type 09.
  • There must be one SFD type 06 for every SFD type 09 and they count as two different SFDs.
  • A client reporting more than 80 lines in the free format area of SFD types 01 to 08 is not eligible to EFILE. Refer to Exclusions from electronic filing for the maximum occurrences allowed for SFD type 09.
  • A client reporting more than six SFD records is not eligible to EFILE.
  • A SFD using the appropriate type 01, 02, 03, 04, or 05 is required for a client who is an active partner or is reporting rental, fishing or farming income (or loss) from a T5013 slip. There is no requirement to capture the address information from a T5013 slip.

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

The spouse’s or common-law partner’s net income is captured in the "Identification" area on page 1 of 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 under the Indian Act. The Canada Revenue Agency (CRA) uses information provided on the form to calculate the Canada training credit limit for the 2020 tax year, and if applicable, the Canada workers benefit for the 2019 tax year.

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 (Working income exempt under the Indian Act).

Application for coverage under the CPP (Form CPT124):

  • Box 14 should be blank. In the "Other information" area on the T4 slip, box 71 should indicate the amount of the non-taxable earnings for a status Indian employee.
  • Indicate the non-taxable earnings from box 71 that is included in box 14. The software should build line 53470 with this amount.
  • Update line 50329 (QPP pensionable earnings where the province of employment is Quebec) and/or line 50339 (CPP pensionable earnings where the province of employment is other than Quebec) with the amount indicated in box 26 (maximum of $57,400 per slip).

No application for coverage under the CPP:

  • Box 14 should be blank. In the "Other information" area on the T4 slip, box 71 should indicate the amount of the non-taxable earnings for a status Indian employee.
  • Indicate the non-taxable earnings from box 71 that is included in box 14. The software should build line 53470 with this amount.

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 (Working income exempt under the Indian Act).

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:

  • Total benefits paid (box 14)
  • Tax-exempt benefits (box 18, included in box 14)
  • EI maternity and parental benefits (not identified on the T4E slip)
  • Income tax deducted (box 22)
  • Provincial parental insurance plan (PPIP) benefits (box 36, included in box 14)

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

  • Box 14 minus box 18 – Line 11900 on the return
  • Box 18 – Line 7 on the Form T90
  • EI maternity and paternal benefits and PPIP benefits exempt under the Indian Act – Line 8/line 10019 on Form T90
  • EI maternity and paternal benefits and PPIP benefits (taxable portion) – Line 11905 on the return
  • Box 22 – Line 43700 on the return

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 will introduce 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. See the explanation in the Federal Income Tax 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 three 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.
  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 six 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 each item of the identification record. 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 Street address City Province Spouse name
Alphabetic X X X X X X X
Numeric - - X X 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 Footnote 2 X - X
Apostrophe X X X Footnote 3 X Footnote 3 X - 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:

  • 313D-2233 Main Street
  • D-2233 Main Street
  • D313-2233 Main Street

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:

  • E = East
  • N = North
  • NE = Northeast
  • NW = Northwest
  • S = South
  • SE = Southeast
  • SW = Southwest
  • W = West

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
2019 2018
8519 8519 Gross profit (or loss) T2125, SFD type 02 only
9369 9369 Net income (loss) before adjustments T776, T2121, T2125
9899 9899 Net income (loss) before inventory adjustments T2042
9944 9944 Net income (loss) after adjustments T1163, T1273
9946 9946 Your net income (loss) T776, T2042, T2121, T2125
9946 9946 Net farming income (loss) T1163, T1273
9969 9969 Net income (loss) before adjustments T1163, T1273
10700 107 Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
11000 110 Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
12200 122 Net partnership income: limited or non-active partners only Page 3 of the return
12400 124 Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12600 126 Net rental income (loss) Page 3 of the return
12700 127

Taxable capital gains (or net capital loss)

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

Page 3 of the return
13200 132 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 135 Net business income (loss) Page 3 of the return
13700 137 Net professional income (loss) Page 3 of the return
13800 138 Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
13900 139 Net commission income (loss) Page 3 of the return
14100 141 Net farming income (loss) Page 23 of the tax return
14300 143 Net fishing income (loss) Page 3 of the return
15000 150 Total income Page 3 of the return
15300 153 Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15500 155 Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
17400 174 T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
17600 176 T3 information slips – Capital gains (or losses) Schedule 3
26000 260 Taxable income Page 4 of the return
53550 5355 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 5507 RRSP earned income calculation See Appendix F
55300 5530 Earned income adjustment amount See Appendix F
58810 5881 Total tax-exempt self-employment earnings and other tax-exempt earned income RC383
66848 6694 Amount of the most recent reserve claimed on line 66840 T2017
66905 6695 Amount of the most recent reserve claimed on line 66850 T2017
67060 6706 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
2019 2018
8001 8001 Indicator for $0 "basic credit for self" claimed by the spouse or common-law partner 62480 (NT479)
9900 9900 Additional business income T1139
9901 9901 Last year's additional business income T1139
9902 9902 Number of eligible children age 6 or younger for whom the disability amount cannot be claimed 21400 (T778)
9903 9903 Child care expenses paid for eligible age 6 or younger for whom the disability amount cannot be claimed 21400 (T778)
9904 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)
9905 9905 Client is a member of a communal organization  
9906 9906 Election indicator  
9907 9907 Annuity income 11500
9908 9908 RRSP annuity income 12900
9909 9909 Bank interest 12100
9910 9910 Bond interest 12100
9911 9911 Foreign non-business income on T3 slips 12100
9912 9912 Interest from mortgages 12100
9913 9913 Interest expense 22100
9914 9914 Indicator for no provincial assistance received 61140 (MB479)
9915 9915 Indicator that the client has no income  
9916 9916 Premiums paid to a wage-loss replacement plan 10400
9917 9917 Indicator that no old age security pension was received 11300
9918 9918 Indicator that the spouse's or common-law partner's net income is zero or negative Page 1 of the return
9919 9919 Joint accounts 12100
9921 9921 Number of eligible children born in the current tax year or earlier for whom the disability amount can be claimed 21400 (T778)
9922 9922 Indicator for no pension adjustment 20600
9971 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 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 460 Direct deposit – Branch number  
46100 461 Direct deposit – Institution number  
46200 462 Direct deposit – Account number
48800 488 Refund transfer 48400
50260 5026 EI and PPIP premiums (non-Quebec return) 31200
50270 5027 Total PPIP premiums 31200
50280 5028 Total EI premiums 31200
50290 5029 PPIP indicator 31210
50310 5031 QPP contributions 30800
50320 5032 QPP contributions on self-employment and other earnings 22200, 31000
50410 5041 Capital gains at 100% 12700 (Schedule 3)
51170 5117 Number of full weeks in attendance at a designated educational institution or secondary school 21500
52300 5230 Spouse's or common-law partner's capital gains from mortgage foreclosures and conditional sales repossessions 45200, 45300, 60350, 61580, 61880, 61970, 63390
52630 5263 Spouse's or common-law partner's net-income while the taxpayer is living in Canada "Identification" on page 1 of the return
52670 5267 Spouse's or common-law partner's net-income while the taxpayer is living outside of Canada "Identification" on page 1 of the return
52730 5273 Net foreign non-business income from the first foreign country 43300 (T2209)
52740 5274 Net foreign non-business income from the second foreign country 43300 (T2209)
52750 5275 Net foreign non-business income from the third foreign country 43300 (T2209)
52760 5276 Business income tax paid to the first foreign country 43400 (T2209)
52770 5277 Non-business income tax paid to first foreign country 43100 (T2209)
52780 5278 Non-business income tax paid to second foreign country 43100 (T2209)
52790 5279 Non-business income tax paid to third foreign country 43100 (T2209)
52800 5280 Net business income from the first foreign country 43900 (T2209)
52810 5281 Net business income from the second foreign country 43900 (T2209)
52820 5282 Net business income from the third foreign country 43900 (T2209)
52830 5283 Business income tax paid to the second foreign country 43400 (T2209)
52840 5284 Business income tax paid to the third foreign country 43400 (T2209)
52850 5285 Vow of perpetual poverty 25600
52920 5292 Canadian sourced non-resident income, excluding the income subject to Part XIII tax  
52930 5293 Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income  
53080 5308 BC logging tax paid  
53210 5321 QC logging tax paid  
53300 5330 Indicator for filing due date for tax shelter, or inactive or active business 12200
53350 5335 BC logging income 53080
53370 5337 CCA on certified film property 23200
53440 5344 Ineligible pension income 11500, 11600, 12900, 25600, 31400
53450 5345 Income with tax withheld supported by information slips 10400, 11900, 13000, 13500, 13700, 13900, 14100, 14300, 43700
53470 5347 T4 earning reduction 10100
53490 5349 Quebec tax deducted (from slips in the taxpayer's name) 43700
53500 5350 Income on which Quebec tax was withheld (from slips in the taxpayer's name) 43700
53510 5351 Amount of OAS pension repaid 23200
53530 5353 Limited partnership loss carryforward from 1986 and 1987 25100
53540 5354 Limited partnership loss available for carryforward 12200, 12600
53550 5355 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 5359 Shareholder's loan repayment 23200
53670 5367 QC logging income 53210
53680 5368 Spouse's or common-law partner's total split income  
53755 N/A CWB income from other returns 10105
N/A 5378 Other exempt income received by a status Indian Discontinued
54493 5493 Shareholder earnings 31217
54494 5494 Tax-exempt self-employment income earned by a status Indian 31217
54610 5461 Taxable income from the post-bankruptcy period  
54780 5478 EI insurable earnings 31200, 31217, 45000, 50280
54790 5479 EI and other benefits repaid 23200
54920 5492 Farm/fish loss 25200
54950 5495 Total section 31 farm loss 14100
54960 5496 Restricted farm loss 25200
55070 5507 RRSP earned income calculation 13500, 13700, 13900, 14100, 14300
55080 5508 Home Buyers' Plan (HBP) participant repayment amount 12900
55110 5511 Lifelong Learning Plan (LLP) participant repayment amount 12900
55270 5527 Spousal indicator 60900 (MB479)
55300 5530 Earned income adjustment amount 21400
55320 5532 Net self-employment income (loss) adjustment amount 13500, 13700, 13900, 14100, 14300, 45200, 45300
55360 5536 RDSP repayment by taxpayer 23200, 23500, 45200, 45300
55370 5537 RDSP income of spouse or common-law partner 23500, 45200, 45300
55380 5538 RDSP repayment by spouse or common-law partner 23500, 45200, 45300
55400 5540 Number of months of retirement 11400
55530 5553 Total CPP overpayment allowed on line 44800 on previously assessed returns  
55550 5555 Number of months of disability 11400
55630 5563 CPP deductions allowed on previously assessed returns  
55640 5564 Total CPP withheld per T4 on all previously assessed returns  
55660 5566 CPP/QPP retirement benefits 11400
57460 5746 QPP deductions allowed on all previously assessed returns  
57470 5747 QPP withheld per T4 on all previously assessed returns  
57480 5748 QPP overpayment allowed on line 44800 on all previous assessed returns  
57730 5773 Marital status indicator – Separation less than 90 days 11600, 21000, 32600, 58640
68140 5334 Capital gains from T3 slips 17600
68200 6820 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
2019 2018
8001 8001 N Indicator for $0 "basic credit for self" claimed by the spouse or common-law partner See Appendix F
9900 9900 $ Additional business income See Appendix F
9901 9901 $ Last year's additional business income See Appendix F
9902 9902 N Number of eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9903 9903 $ Child care expenses paid for eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9904 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
9905 9905 N Client is a member of a communal organization See Appendix F
9906 9906 N Election indicator See Appendix F
9907 9907 $ Annuity income See Appendix F
9908 9908 $ RRSP annuity income See Appendix F
9909 9909 $ Bank interest See Appendix F
9910 9910 $ Bond interest See Appendix F
9911 9911 $ Foreign non-business income on T3 slips See Appendix F
9912 9912 $ Interest from mortgages See Appendix F
9913 9913 $ Interest expense See Appendix F
9914 9914 N Indicator for no provincial assistance received See Appendix F
9915 9915 N Indicator that the client has no income See Appendix F
9916 9916 $ Premiums paid to a wage-loss replacement plan See Appendix F
9917 9917 N Indicator that no old age security pension was received See Appendix F
9918 9918 N Indicator that the spouse's or common-law partner's net income is zero or negative See Appendix F
9919 9919 $ Joint accounts See Appendix F
9921 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 9922 N Indicator for no pension adjustment See Appendix F
9971 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 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 5363 $ Working income exempt under the Indian Act Form T90
10019 N/A $ EI maternity and paternal benefits and PPIP benefits exempt under the Indian Act Form T90
10026 N/A $ Net income exempt under the Indian Act Form T90
10100 101 $ Employment income from T4 slips Page 3 of the return
10105 N/A $ Tax-exempt income for emergency services volunteers Page 3 of the return
10120 102 $ Commissions included on line 10100 Page 3 of the return
10130 103 $ Wage-loss replacement contributions Page 3 of the return
10400 104 $ Other employment income Page 3 of the return
10699 106 $ Proceeds from disposition of qualified small business corporation shares Schedule 3
10700 107 $ Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
10999 109 $ Proceeds from disposition of qualified farm or fishing property Schedule 3
11000 110 $ Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
11300 113 $ Old age security pension Page 3 of the return
11400 114 $ CPP or QPP benefits Page 3 of the return
11410 152 $ Disability benefits included on line 11400 Page 3 of the return
11500 115 $ Other pensions and superannuation Page 3 of the return
11600 116 $ Elected split-pension amount Page 3 of the return
11700 117 $ Universal child care benefit (UCCB) Page 3 of the return
11701 185 $ UCCB amount designated to a dependant Page 3 of the return
11900 119 $ Employment insurance and other benefits Page 3 of the return
11905 N/A $ EI maternity and paternal benefits and PPIP benefits Page 3 of the return
12000 120 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Page 3 of the return
12010 180 $ Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations Page 3 of the return
12100 121 $ Interest and other investment income Page 3 of the return
12200 122 $ Net partnership income: limited or non-active partners only Page 3 of the return
12399 123 $ Proceeds from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12400 124 $ Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
12500 125 $ Registered disability savings plan (RDSP) income Page 3 of the return
12599 160 $ Gross rental income Page 3 of the return
12600 126 $ Net rental income (loss) Page 3 of the return
12700 127 $ Taxable capital gains (or net capital loss) Page 3 of the return
12799 156 $ Total support payments received Page 3 of the return
12800 128 $ Taxable amount of support payments received Page 3 of the return
12900 129 $ Registered retirement savings plan (RRSP) income Page 3 of the return
13000 130 $ Other income Page 3 of the return
13010 N/A $ Taxable scholarship, fellowships, bursaries, and artists' project grants Page 3 of the return
13199 131 $ Proceeds from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Schedule 3
13200 132 $ 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 162 $ Gross business income Page 3 of the return
13500 135 $ Net business income (loss) Page 3 of the return
13599 136 $ Proceeds from disposition of real estate, depreciable property, and other properties Schedule 3
13699 164 $ Gross professional income Page 3 of the return
13700 137 $ Net professional income (loss) Page 3 of the return
13800 138 $ Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
13899 166 $ Gross commission income Page 3 of the return
13900 139 $ Net commission income (loss) Page 3 of the return
14099 168 $ Gross farming income Page 3 of the return
14100 141 $ Net farming income (loss) Page 3 of the return
14299 170 $ Gross fishing income Page 3 of the return
14300 143 $ Net fishing income (loss) Page 3 of the return
14400 144 $ Workers' compensation benefits Page 3 of the return
14500 145 $ Social assistance payments Page 3 of the return
14600 146 $ Net federal supplements Page 3 of the return
15000 150 $ Total income Page 3 of the return
15199 151 $ Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15300 153 $ Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
15499 154 $ Proceeds from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
15500 155 $ Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
15800 158 $ Gain from disposition of personal-use property Schedule 3
15900 159 $ Net gain from disposition of listed personal property Schedule 3
16100 161 $ Capital gains deferral from qualifying dispositions of eligible small business corporation shares Schedule 3
17400 174 $ T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
17600 176 $ T3 information slips – Capital gains (or losses) Schedule 3
17800 178 $ Capital loss from a reduction in the business investment loss Schedule 3
17900 179 N Principal residence designation Schedule 3
20600 206 $ Pension adjustment Page 4 of the return
20700 207 $ Registered pension plan deduction Page 4 of the return
20800 208 $ RRSP deduction Page 4 of the return
20810 205 $ Pooled registered pension plan (PRPP) employer contributions Page 4 of the return
21000 210 $ Deduction for elected split-pension amount Page 4 of the return
21200 212 $ Annual union, professional, or like dues Page 4 of the return
21300 213 $ Universal child care benefit repayment Page 4 of the return
21400 214 $ Child care expenses Page 4 of the return
21500 215 $ Disability supports deduction Page 4 of the return
21699 228 $ Gross business investment loss Page 4 of the return
21700 217 $ Allowable business investment loss deduction Page 4 of the return
21900 219 $ Moving expenses Page 4 of the return
21999 230 $ Total support payments made Page 4 of the return
22000 220 $ Allowable deduction for support payments made Page 4 of the return
22100 221 $ Carrying charges and interest expenses Page 4 of the return
22200 222 $/¢ Deduction for CPP or QPP contributions on self-employment and other earnings Page 4 of the return
22215 N/A $/¢ Deduction for CPP/QPP enhanced contributions on employment income Page 4 of the return
22300 223 $/¢ Deduction for PPIP premiums on self-employment income Page 4 of the return for Quebec
22400 224 $ Exploration and development expenses Page 4 of the return for Quebec
22900 229 $ Other employment expenses Page 4 of the return
23100 231 $ Clergy residence deduction Page 4 of the return
23200 232 $ Other deductions Page 4 of the return
23500 235 $/¢ Social benefits repayment Page 4 of the return
24400 244 $ Canadian Forces personnel and police deduction Page 5 of the return
24500 245 $ Total RRSP, SPP, and PRPP contributions from March 2, 2019 to March 2, 2020 Schedule 7
24600 246 $ Contributions designated as a repayment under the Home Buyers' Plan Schedule 7
24620 262 $ Contributions designated as a repayment under the Lifelong Learning Plan Schedule 7
24640 240 $ Transfers to an RRSP/PRPP/SPP Schedule 7
24700 247 $ Curent year withdrawals for the HBP on T4RSP slips Schedule 7
24900 249 $ Security options deductions Page 5 of the return
25000 250 $ Other payments deduction Page 5 of the return
25100 251 $ Limited partnership losses of other years Page 5 of the return
25200 252 $ Non-capital losses of other years Page 5 of the return
25300 253 $ Net capital losses of other years Page 5 of the return
25400 254 $ Capital gains deduction Page 5 of the return
25500 255 $ Northern residents deductions Page 5 of the return
25600 256 $ Additional deductions Page 5 of the return
25900 259 N Address of home purchased under the HBP is the same as on page 1 of return Schedule 7
26000 260 $ Taxable income Page 5 of the return
26300 263 $ Curent year withdrawals for the LLP on T4RSP slips Schedule 7
26400 264 N Designation of the spouse or common-law partner as the student for whom the funds were withdrawn under the LLP Schedule 7
26600 266 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 267 $ Curent year contributions to an amateur athlete trust Schedule 7
30000 300 $ Basic personal amount Page 6 of the return
30100 301 $ Age amount Page 6 of the return
30300 303 $ Spouse or common-law partner amount Page 6 of the return
30400 305 $ Amount for an eligible dependant Page 6 of the return
30425 304 $ Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Page 6 of the return
30450 307 $ Canada caregiver amount for other infirm dependants age 18 or older Page 6 of the return
30499 352 N Number of children for whom you are claiming the Canada caregiver amount for infirm children under 18 years of age Page 6 of the return
30500 367 $ Canada caregiver amount for infirm children under 18 years of age Page 6 of the return
30800 308 $/¢ CPP contributions Page 6 of the return
31000 310 $/¢ CPP contributions on self-employment and other earnings Page 6 of the return
31200 312 $/¢ Employment insurance premiums Page 6 of the return
31205 375 $/¢ PPIP premiums paid Page 6 of the return for QC
31210 376 $/¢ PPIP premiums payable on employment income Page 6 of the return for QC
31215 378 $/¢ PPIP premiums payable on self-employment income Page 6 of the return for QC
31217 317 $/¢ Employment insurance premiums on self-employment and other eligible earnings Page 6 of the return
31220 362 $ Volunteer firefighters' amount Page 6 of the return
31240 395 $ Search and rescue volunteers' amount Page 6 of the return
31260 363 $ Canada employment amount Page 6 of the return
31270 369 $ Home buyers' amount Page 6 of the return
31285 398 $ Home accessibility expenses Page 6 of the return
31300 313 $ Adoption expenses Page 6 of the return
31400 314 $ Pension income amount Page 6 of the return
31600 316 $ Disability amount (for self) Page 6 of the return
31800 318 $ Disability amount transferred from a dependant Page 6 of the return
31900 319 $ Interest paid on your student loans Page 6 of the return
32000 320 $ Eligible tuition fees paid to Canadian educational institutions for the curent tax year Schedule 11
32001 N/A $ Eligible tuition fees paid to foreign educational institutions for the curent tax year Schedule 11
32005 345 $ Not enrolled full-time due to effects of impairment Schedule 11
32010 325 N Number of months enrolled as a part-time student Schedule 11
32020 328 N Number of months enrolled as a full-time student Schedule 11
32300 323 $ Your tuition, education, and textbook amounts Page 6 of the return
32400 324 $ Tuition amount transferred from a child Page 6 of the return
32600 326 $ Amounts transferred from your spouse or common-law partner Page 6 of the return
32700 327 $ Federal tuition amount transferred Schedule 11
32900 329 $ Donations made to government bodies Schedule 9
33099 330 $ Medical expenses for self, spouse or common-law partner, and dependent children under 18 years of age Page 6 of the return
33199 331 $ Allowable amount of medical expenses for other dependants Page 6 of the return
33200 332 $ Allowable amount of medical expenses Page 6 of the return
33300 333 $ Donations made to registered universities outside Canada Schedule 9
33400 334 $ Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations Schedule 9
33500 335 $ Add lines 30000 to 32600, and line 33200 Page 6 of the return
33700 337 $ Gifts of depreciable property Schedule 9
33800 338 $ Non-refundable tax credits before donations and gifts Page 6 of the return
33900 339 $ Gifts of capital property Schedule 9
34000 340 $ Allowable charitable donations Schedule 9
34200 342 $ Eligible amount of cultural and ecological gifts Schedule 9
34210 354 $ Total of donations made before 2016 Schedule 9
34900 349 $ Donations and gifts Page 6 of the return
35000 350 $ Total federal non-refundable tax credits Page 6 of the return
35200 353 $ Spouse's or common-law partner's age amount Schedule 2
35300 361 $ Spouse's or common-law partner's Canada caregiver amount for infirm children under 18 years of age Schedule 2
35500 355 $ Spouse's or common-law partner's pension income amount Schedule 2
35700 357 $ Spouse's or common-law partner's disability amount Schedule 2
36000 360 $ Tuition amount designated by your spouse or common-law partner Schedule 2
36100 351 $ Spouse's or common-law partner's adjusted taxable income Schedule 2
38100 381 N Do you have an eligible dependant? Schedule 6
38101 382 N Do you have an eligible spouse? Schedule 6
N/A 383 $ Taxable part of scholarship income reported at line 130 Removed
38102 391 N Are you claiming the basic CWB? Schedule 6
38103 392 N Do you want to claim the CWB disability supplement amount? Schedule 6
38104 394 N Is your eligible spouse eligible for the disability tax credit for themselves? Schedule 6
38105 N/A N Are you choosing to include tax-exempt income in calculating the CWB? Schedule 6
38106 384 $ Eligible spouse's taxable scholarship, fellowships, bursaries, and artists' project grants Schedule 6
N/A 385 $ Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer Removed
38107 386 $ Eligible spouse's tax-exempt working income or allowance received as an emergency volunteer Schedule 6
38108 387 $ Eligible spouse's working income Schedule 6
N/A 388 $ 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 Removed
38109 389 $ 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 Schedule 6
38110 390 $ Eligible spouse's adjusted net income Schedule 6
40424 424 $/¢ Federal tax on split income Page 7 of the return
40425 425 $/¢ Federal dividend tax credit Page 7 of the return
40427 427 $/¢ Minimum tax carry-over Page 7 of the return
40600 406 $/¢ Federal tax Page 7 of the return
40900 409 $ Total federal political contributions Page 7 of the return
41000 410 $/¢ Federal political contribution tax credit Page 7 of the return
41200 412 $/¢ Investment tax credit Page 7 of the return
41300 413 $ Labour-sponsored funds tax credit – Net cost Page 7 of the return
41400 414 $/¢ Labour-sponsored funds tax credit – Allowable credit Page 7 of the return
41500 415 $/¢ Canada workers benefit advance payments received Page 7 of the return
41700 417 $/¢ Net federal tax before inclusion of CWB advance payments and special taxes Page 7 of the return
41800 418 $/¢ Special taxes Page 7 of the return
42800 428 $/¢ Provincial or territorial tax Page 8 of the return
43100 431 $/¢ Non-business income tax paid to a foreign country T2209
43200 432 $/¢ Yukon First Nations tax Page 8 of the return for Yukon
43300 433 $ Net foreign non-business income T2209
43400 434 $/¢ Business income tax paid to a foreign country T2209
43500 435 $/¢ Total payable Page 8 of the return
43700 437 $/¢ Total income tax deducted Page 8 of the return
43800 438 $/¢ Tax transfer for residents of Quebec Page 8 of the return for Quebec
43900 439 $ Net foreign business income T2209
44000 440 $/¢ Refundable Quebec abatement Page 8 of the return
44100 441 $/¢ Federal refundable First Nations abatement Page 8 of the return for Yukon
44800 448 $/¢ CPP overpayment Page 8 of the return
45000 450 $/¢ Employment insurance overpayment Page 8 of the return
45110 449 $/¢ Climate action incentive Page 8 of the return for NB, ON, MB, SK and AB
45200 452 $/¢ Refundable medical expense supplement Page 8 of the return
45300 453 $/¢ Canada workers benefit Page 8 of the return
45400 454 $/¢ Refund of investment tax credit Page 8 of the return
45600 456 $/¢ Part XII.2 trust tax credit Page 8 of the return
45700 457 $/¢ Employee and partner GST/HST rebate Page 8 of the return
46000 460 N Direct deposit – Branch number See Appendix F
46100 461 N Direct deposit – Institution number See Appendix F
46200 462 N Direct deposit – Account number See Appendix F
46500 465 $/¢ Donation to the Ontario opportunities fund Page 8 of the return for Ontario
46600 466 $/¢ Net refund Page 8 of the return for Ontario
46800 468 $ Supplies expenses for eligible educator school supply tax credit Page 8 of the return
46900 469 $/¢ Eligible educator school supply tax credit Page 8 of the return
47600 476 $/¢ Tax paid by instalments Page 8 of the return
47900 479 $/¢ Provincial or territorial credits Page 8 of the return
48400 484 $/¢ Refund Page 8 of the return
48500 485 $/¢ Balance owing Page 8 of the return
48600 486 $/¢ Amount enclosed Page 8 of the return
48700 487 N Volunteer program Page 8 of the return
48800 488 N Refund transfer Page 8 of the return
49000 490 N Tax preparer code Page 8 of the return
50260 5026 $/¢ EI and PPIP premiums (non-Quebec return) See Appendix F
50270 5027 $/¢ Total PPIP premiums See Appendix F
50280 5028 $/¢ Total EI premiums See Appendix F
50290 5029 N PPIP indicator See Appendix F
50310 5031 $/¢ QPP contributions See Appendix F
50320 5032 $/¢ QPP contributions on self-employment and other earnings See Appendix F
50329 5548 $ Total QPP pensionable earnings Schedule 8 for QC, RC381
50330 5033 $/¢ Actual total contributions on QPP pensionable earnings Schedule 8 for QC, RC381
50339 5549 $ Total CPP pensionable earnings Schedule 8, RC381
50340 5034 $/¢ Actual total contributions on CPP pensionable earnings Schedule 8, RC381
50371 371 $ Pensionable net self-employment earnings Schedule 8
50371 371 $ Net business income Schedule 8 for QC, RC381
50372 372 N Effective date of the electing to stop contributing to CPP on self-employment earnings Schedule 8, RC381
50373 373 $ Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381 Part 4
50373 373 $ Income on which you wish to make optional contributions Schedule 8 for QC, RC381 Part 5
50374 374 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 399 $ Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381
50410 5041 $ Capital gains at 100% See Appendix F
51090 5109 $ Canada caregiver amount for spouse or common-law partner Schedule 5
51100 5110 $ Canada caregiver amount for a dependant (other than an infirm child under 18 year of age) Schedule 5
51106 5106 $ Dependant's net income (line 23600 of his or her return) Schedule 5
51120 5112 N Total number of dependants Schedule 5
51170 5117 N Number of full weeks in attendance at a designated educational institution or secondary school See Appendix F
51180 5118 $ Earnings for services performed in Canada on which the foreign social security contributions were made RC269
51190 5119 $ Amount contributed to a foreign social security arrangement RC269
51200 5120 $ Allowable non-refundable tax credit for contributions to a foreign social security arrangement RC269
51204 5124 $ Contributions to a U.S. retirement plan RC267
51205 5125 $ Contributions to a U.S. retirement plan RC268
51210 5121 $ Contributions to a foreign employer-sponsored pension plan RC269
51220 5122 $ Resident compensation from employment services RC267, RC269
51230 5123 $ Pension adjustment from a U.S. retirement plan RC267
51230 5123 $ Prescribed amount from a U.S. retirement plan RC268
51230 5123 $ Pension adjustment from a foreign employer-sponsored pension plan RC269
52100 5210 $ Income allocated to NL T2203
52110 5211 $ Income allocated to PE T2203
52120 5212 $ Income allocated to NS T2203
52130 5213 $ Income allocated to NB T2203
52140 5214 $ Income allocated to QC T2203
52150 5215 $ Income allocated to ON T2203
52160 5216 $ Income allocated to MB T2203
52170 5217 $ Income allocated to SK T2203
52180 5218 $ Income allocated to AB T2203
52190 5219 $ Income allocated to BC T2203
52200 5220 $ Income allocated to NT T2203
52210 5221 $ Income allocated to YT T2203
52220 5222 $ Income allocated to Other (outside Canada) T2203
52230 5223 $ Income allocated to NU T2203
52300 5230 $ Spouse's or common-law partner's capital gains from mortgage foreclosures and conditional sales repossessions See Appendix F
52630 5263 $ Spouse's or common-law partner's net-income while the taxpayer is living in Canada See Appendix F
52670 5267 $ Spouse's or common-law partner's net-income while the taxpayer is living outside of Canada See Appendix F
52730 5273 $ Net foreign non-business income from the first foreign country See Appendix F
52740 5274 $ Net foreign non-business income from the second foreign country See Appendix F
52750 5275 $ Net foreign non-business income from the third foreign country See Appendix F
52760 5276 $/¢ Business income tax paid to the first foreign country See Appendix F
52770 5277 $/¢ Non-business income tax paid to first foreign country See Appendix F
52780 5278 $/¢ Non-business income tax paid to second foreign country See Appendix F
52790 5279 $/¢ Non-business income tax paid to third foreign country See Appendix F
52800 5280 $ Net business income from the first foreign country See Appendix F
52810 5281 $ Net business income from the second foreign country See Appendix F
52820 5282 $ Net business income from the third foreign country See Appendix F
52830 5283 $/¢ Business income tax paid to the second foreign country See Appendix F
52840 5284 $/¢ Business income tax paid to the third foreign country See Appendix F
52850 5285 $ Vow of perpetual poverty See Appendix F
52920 5292 $ Canadian sourced non-resident income, excluding the income subject to Part XIII tax See Appendix F
52930 5293 $ Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income See Appendix F
53080 5308 $/¢ BC logging tax paid See Appendix F
53210 5321 $/¢ QC logging tax paid See Appendix F
53300 5330 N Indicator for filing due date for tax shelter, or inactive or active business See Appendix F
53350 5335 $ BC logging income See Appendix F
53370 5337 $ CCA on certified film property See Appendix F
53440 5344 $ Ineligible pension income See Appendix F
53450 5345 $ Income with tax withheld supported by information slips See Appendix F
53470 5347 $ T4 earning reduction See Appendix F
53490 5349 $/¢ Quebec tax deducted (from slips in the taxpayer's name) See Appendix F
53500 5350 $ Income on which Quebec tax was withheld (from slips in the taxpayer's name) See Appendix F
53510 5351 $ Amount of OAS pension repaid See Appendix F
53530 5353 $ Limited partnership loss carryforward from 1986 and 1987 See Appendix F
53540 5354 $ Limited partnership loss available for carryforward See Appendix F
53550 5355 $ 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 5369 $ Shareholder's loan repayment See Appendix F
53670 5367 $ QC logging income See Appendix F
53680 5368 $ Spouse's or common-law partner's total split income See Appendix F
53755 N/A $ CWB income from other returns See Appendix F
N/A 5378 $ Other exempt income received by a status Indian Removed
54375 379 $ Net business income (amount from line 27 of Schedule L of the Quebec provincial income tax return) Schedule 10
54377 377 $ Employment income where the province or territory of employment is other than Quebec Schedule 10
54388 380 $ PPIP insurable earnings Schedule 10
54493 5493 $ Shareholder earnings Schedule 13
54494 5494 $ Tax-exempt self-employment income earned by a status Indian Schedule 13
54610 5461 $ Taxable income from the post-bankruptcy period See Appendix F
54780 5478 $ EI insurable earnings Schedule 13
54790 5479 $ EI and other benefits repaid See Appendix F
54920 5492 $ Farm/fish loss See Appendix F
54950 5495 $ Total section 31 farm loss See Appendix F
54960 5496 $ Restricted farm loss See Appendix F
55070 5507 $ RRSP earned income calculation See Appendix F
55080 5508 $ Home Buyers' Plan (HBP) participant repayment amount See Appendix F
55110 5511 $ Lifelong Learning Plan (LLP) participant repayment amount See Appendix F
55220 5522 N Indicator for marital status change Schedule 5
55270 5527 N Spousal indicator See Appendix F
55290 5529 N Marital status change indicator for the amount for an eligible dependant Schedule 5
55300 5530 $ Earned income adjustment amount See Appendix F
55320 5532 $ Net self-employment income (loss) adjustment amount See Appendix F
55360 5536 $ RDSP repayment by taxpayer See Appendix F
55370 5537 $ RDSP income of spouse or common-law partner See Appendix F
55380 5538 $ RDSP repayment by spouse or common-law partner See Appendix F
55400 5540 N Number of months of retirement See Appendix F
55530 5553 $/¢ Total CPP overpayment allowed on line 44800 on previously assessed returns See Appendix F
55550 5555 N Number of months of disability See Appendix F
55630 5563 $/¢ CPP deductions allowed on previously assessed returns See Appendix F
55640 5564 $/¢ Total CPP withheld per T4 on all previously assessed returns See Appendix F
55660 5566 $ CPP/QPP retirement benefits See Appendix F
56120 5612 $ Dependent's net income T2203
56150 5615 $ Amount for infirm dependants age 18 or older – NL T2203
56160 5616 $ Amount for infirm dependants age 18 or older – PE T2203
56170 5617 $ Amount for infirm dependants age 18 or older – NS T2203
56190 5919 $ Amount for infirm dependants age 18 or older – SK T2203
56200 5620 $ Amount for infirm dependants age 18 or older – AB T2203
56220 5622 $ Caregiver amount – NL T2203
56230 5623 $ Caregiver amount – PE T2203
56240 5624 $ Caregiver amount – NS T2203
56260 5626 $ Caregiver amount – SK T2203
56270 5627 $ Caregiver amount – AB T2203
56290 5629 $ Disability amount (for self) – NL T2203
56300 5630 $ Disability amount (for self) – PE T2203
56310 5631 $ Disability amount (for self) – NS T2203
56320 5632 $ Disability amount (for self) – ON T2203
56330 5633 $ Disability amount (for self) – SK T2203
56340 5634 $ Disability amount (for self) – AB T2203
56350 5635 $ Disability amount (for self) – BC T2203
56360 5636 $ Disability amount transferred from a dependant – NL T2203
56370 5637 $ Disability amount transferred from a dependant – PE T2203
56380 5638 $ Disability amount transferred from a dependant – NS T2203
56390 5639 $ Disability amount transferred from a dependant – ON T2203
56400 5640 $ Disability amount transferred from a dependant – SK T2203
56410 5641 $ Disability amount transferred from a dependant – AB T2203
56420 5642 $ Disability amount transferred from a dependant – BC T2203
56430 5643 $ Amounts transferred from your spouse or common-law partner – NL T2203
56440 5644 $ Amounts transferred from your spouse or common-law partner – PE T2203
56450 5645 $ Amounts transferred from your spouse or common-law partner – NS T2203
56460 5646 $ Amounts transferred from your spouse or common-law partner – ON T2203
56470 5647 $ Amounts transferred from your spouse or common-law partner – SK T2203
56480 5648 $ Amounts transferred from your spouse or common-law partner – AB T2203
56490 5649 $ Amounts transferred from your spouse or common-law partner – BC T2203
56760 5676 $ Amount for infirm dependants age 18 or older – NT T2203
56770 5677 $ Amount for infirm dependants age 18 or older – NU T2203
56780 5678 $ Caregiver amount – NT T2203
56790 5679 $ Caregiver amount – NU T2203
56800 5680 $ Disability amount (for self) – NT T2203
56810 5681 $ Disability amount (for self) – NU T2203
56820 5682 $ Disability amount transferred from a dependant – NT T2203
56830 5683 $ Disability amount transferred from a dependant – NU T2203
56840 5684 $ Amounts transferred from your spouse or common-law partner – NT T2203
56850 5685 $ Amounts transferred from your spouse or common-law partner – NU T2203
56860 5686 $ Amount for infirm dependants age 18 or older – MB T2203
56870 5687 $ Caregiver amount – MB T2203
56880 5688 $ Disability amount (for self) – MB T2203
56890 5689 $ Disability amount transferred from a dependant – MB T2203
56900 5690 $ Total provincial amounts designated to you by a student – MB T2203
56910 5691 $ Amounts transferred from your spouse or common-law partner – MB T2203
56920 5692 $ Allowable amount of medical expenses for other dependants – MB T2203
56930 5693 $ Total non-refundable tax credits – MB T2203
56940 5694 $ Total non-refundable tax credits – NB T2203
56950 5695 $ Total non-refundable tax credits – YT T2203
57460 5746 $/¢ QPP deductions allowed on all previously assessed returns See Appendix F
57470 5747 $/¢ QPP withheld per T4 on all previously assessed returns See Appendix F
57480 5748 $/¢ QPP overpayment allowed on line 44800 on all previous assessed returns See Appendix F
57730 5773 N Marital status indicator – Separation less than 90 days See Appendix F
57740 5774 $ Total provincial amounts designated to you by a student – NL T2203
57750 5775 $ Total provincial amounts designated to you by a student – PE T2203
57760 5776 $ Total provincial amounts designated to you by a student – NS T2203
57790 5779 $ Total provincial amounts designated to you by a student – AB T2203
57800 5780 $ Total provincial amounts designated to you by a student – BC T2203
57810 5781 $ Allowable amount of medical expenses for other dependants – NL T2203
57820 5782 $ Allowable amount of medical expenses for other dependants – PE T2203
57830 5783 $ Allowable amount of medical expenses for other dependants – NS T2203
57840 5784 $ Allowable amount of medical expenses for other dependants – ON T2203
57850 5785 $ Allowable amount of medical expenses for other dependants – SK T2203
57860 5786 $ Allowable amount of medical expenses for other dependants – AB T2203
57870 5787 $ Allowable amount of medical expenses for other dependants – BC T2203
57880 5788 $ Allowable medical expenses – ON T2203
57890 5789 $ Total non-refundable tax credits – NL T2203
57900 5790 $ Total non-refundable tax credits – PE T2203
57910 5791 $ Total non-refundable tax credits – NS T2203
57920 5792 $ Total non-refundable tax credits – ON T2203
57930 5793 $ Total non-refundable tax credits – SK T2203
57940 5794 $ Total non-refundable tax credits – AB T2203
57950 5795 $ Total non-refundable tax credits – BC T2203
57960 5796 $ Total provincial amounts designated to you by a student – NT T2203
57970 5797 $ Total provincial amounts designated to you by a student – NU T2203
57980 5798 $ Total non-refundable tax credits – NT T2203
57990 5799 $ Total non-refundable tax credits – NU T2203
58000 5800 $ Allowable amount of medical expenses for other dependants – NT T2203
58010 5801 $ Allowable amount of medical expenses for other dependants – NU T2203
58040 5804 $ Basic personal amount Form 428 for all provinces and territories
58080 5808 $ Age amount Form 428 for all provinces and territories
58120 5812 $ Spousal or common-law law partner amount Form 428 for all provinces and territories
58160 5816 $ Amount for an eligible dependant Form 428 for all provinces and territories
58170 5814 $ Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older YT428
58175 5817 $ British Columbia caregiver amount BC428, T2203
58180 5818 $ Caregiver amount for infirm dependants age 18 or older YT428, T2203
58185 5819 $ Ontario caregiver amount ON428, T2203
58189 5825 $ Caregiver amount for infirm children under 18 years of age YT428, T2203
58200 5820 $ Amount for infirm dependants age 18 or older Form 428 for NL, PE, NS, NB, MB, SK, AB, NT and NU but not for ON, BC or YT
58209 6370 N Number of children SK428, T2203
58210 5821 $ Amount for dependent children age 18 or younger SK428, T2203
58220 5822 $ Senior supplementary amount SK428, T2203
58229 6372 N Number of months being claimed for all qualifying children PE428. NS428, T2203
58230 5823 $ Amount for young children PE428, NS428, NU428, T2203
58240 5824 $/¢ CPP or QPP contributions Form 428 for all provinces and territories
58280 5828 $/¢ CPP or QPP contributions on self-employment and other earnings Form 428 for all provinces and territories
58300 5832 $/¢ Employment insurance premiums Form 428 for all provinces and territories
58305 5829 $/¢ Employment insurance premiums on self-employment and other eligible earnings Form 428 for all provinces and territories
58310 5834 $ Canada employment amount YT428, T2203
58315 5830 $ Volunteer firefighters' amount NL428, MB428, BC428, T2203
58316 5845 $ Search and rescue volunteers' amount NL428, MB428, BC428, T2203
58320 5831 $ Child care amount NL428
58325 5839 $ Fitness amount MB428, T2203
58326 5841 $ Children's arts amount MB428, YT428, T2203
58330 5833 $ Adoption expenses NL428, ON428, MB428, AB428, BC428, YT428, T2203
58357 5837 $ First-time home buyers' amount SK428, T2203
58360 5836 $ Pension income amount Form 428 for all provinces and territories
58400 5840 $ Caregiver amount Form 428 for NL, PE, NS, NB, MB, SK, AB, NT and NU but not ON, BC or YT
58440 5844 $ Disability amount (for self) Form 428 for all provinces and territories
58480 5848 $ Disability amount transferred from a dependant Form 428 for all provinces and territories
58500 5850 $ Teacher school supply amount PE428, T2203
58520 5852 $ Interest paid on your student loans Form 428 for all provinces and territories
58560 5856 $ Your tuition and education amounts Form 428 NL, PE, NS, MB, AB, BC and NT
58560 5856 $ Your unused tuition and education amounts NB428, ON428, SK428
58560 5856 $ Your tuition, education, and textbook amounts YT428, NU428
58600 5860 $ Tuition and education amounts transferred from a child Form 428 for NL, PE, NS, MB, AB, NT
58600 5860 $ Tuition amounts transferred from a child NB428, BC428, YT428
58600 5860 $ Tuition, education, and textbook amounts transferred from a child NU428
58640 5864 $ Amounts transferred from your spouse or common-law partner Form 428 for all provinces and territories
58689 5868 $ 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 5872 $ Allowable amount of medical expenses for other dependants Form 428 for all provinces and territories
58750 5875 $ Total tax-exempt employment earnings RC383
58769 5876 $ Allowable amount of medical expenses Form 428 for all provinces and territories
58800 5880 $ Add lines 58040 to 58640 (and line 61470 for MB) and line 58769 Form 428 for all provinces and territories
58810 5881 $ Total tax-exempt self-employment earnings and other tax-exempt earned income RC383
58820 5882 $ Total eligible PRPP contributions from tax-exempt income RC383
58830 5883 $ PRPP contributions from tax-exempt income designated as a repayment under the HBP RC383
58840 5884 $ Provincial or territorial non-refundable tax credits before donations and gifts Form 428 for all provinces and territories, except BC
58840 5884 $ Non-refundable tax credits before donations and gifts and the farmers' food donation tax credit BC428
58969 5896 $ Donations and gifts Form 428 for all provinces and territories, T2203
58970 5897 $ PRPP contributions from tax-exempt income designated as a repayment under the LLP RC383
58980 5898 $ BC farmers' food donation tax credit BC428, T2203
59000 5900 $ Spouse's or common-law partner's amount for young children less than 6 years of age NU(S2)
59010 5901 $ Spouse's or common-law partner's amount for dependent children age 18 or younger SK(S2)
59020 5902 $ Spouse's or common-law partner's age amount Schedule 2 for all provinces and territories
59030 5903 $ Spouse's or common-law partner's senior supplementary amount SK(S2)
59040 5904 $ Spouse's or common-law partner's provincial/territorial caregiver amount for infirm children under 18 years of age YT(S2)
59050 5905 $ Spouse's or common-law partner's pension income amount Schedule 2 for all provinces and territories
59070 5907 $ Spouse's or common-law partner's disability amount Schedule 2 for all provinces and territories
59090 5909 $ Tuition and education amounts designated by your spouse or common-law partner Schedule 2 for NL, PE, NS, MB, AB and NT
59090 5909 $ Tuition amounts designated by your spouse or common-law partner Schedule 2 for NB, BC and YT
59090 5909 $ Tuition, education, and textbook amounts designated by your spouse or common-law partner NU(S2)
59120 5912 $ Spouse's or common-law partner's adjusted taxable income Schedule 2 for all provinces and territories
59140 5914 $ Eligible tuition fees paid for the curent tax year Schedule 11 for NL, PE, NS, NB, MB, AB, BC, NT, YT and NU
59141 N/A $ Eligible tuition fees paid for 2017 and 2018 NB(S11)
59160 5916 $ Part-time education amount Schedule 11 for NL, PE, NS, MB, AB and NT
59160 5916 $ Part-time education and textbook amounts NU(S11)
59180 5918 $ Full-time education amount Schedule 11 for NL, PE, NS, MB, AB and NT
59180 5918 $ Full-time education and textbook amounts NU(S11)
59200 5920 $ Provincial amount transferred Schedule 11 for NL, PE, NS and AB
59200 5920 $ Territorial amount transferred YT(S11)
59200 5920 $ Provincial tuition amount transferred Schedule 11 for NB, MB and BC
59200 5920 $ Territorial tuition amount transferred Schedule 11 for NT and NU
59310 5931 $ Amount for infirm dependants age 18 or older – NB T2203
59320 5932 $ Caregiver amount – NB T2203
59330 5933 $ Disability amount (for self) – NB T2203
59340 5934 $ Disability amount transferred from a dependant – NB T2203
59350 N/A $ Total provincial amounts designated to you by a student – NB T2203
59360 5936 $ Amounts transferred from your spouse or common-law partner – NB T2203
59370 5937 $ Allowable amount of medical expenses for other dependants – NB T2203
59430 5943 $ Disability amount (for self) – YT T2203
59440 5944 $ Disability amount transferred from a dependant – YT T2203
59450 5945 $ Total provincial amounts designated to you by a student – YT T2203
59460 5946 $ Amounts transferred from your spouse or common-law partner – YT T2203
59470 5947 $ Allowable amount of medical expenses for other dependants – YT T2203
59700 5970 N Program type from the curent tax year RC360
59710 5971 $ Eligible tuition fees paid RC360
59720 5972 $ "Eligibility Maximum" from the curent tax year RC360
59730 5973 N Program type from the curent tax year RC360
59740 5974 $ Eligible tuition fees paid RC360
59750 5975 $ "Eligibility Maximum" from the curent tax year RC360
59760 5976 N Program type from the curent tax year RC360
59770 5977 $ Eligible tuition fees paid RC360
59780 5978 $ "Eligibility Maximum" from the curent tax year RC360
60030 6003 $ AB political contributions tax credit AB428
60070 6007 $ Investor tax credit – Curent tax year AB428
60100 6010 $ Climate action incentive – Basic amount Schedule 14
60101 6011 $ Climate action incentive – Amount for an eligible spouse or common-law partner Schedule 14
60102 6012 $ Climate action incentive – Amount for a single parent's qualified dependant Schedule 14
60103 6013 N Climate action incentive – Number of qualified dependants Schedule 14
60104 6014 N Climate action incentive – Do you reside outside of a census metropolitan area on December 31 of the tax year, as defined by Statistics Canada? Schedule 14
60330 6033 $ Basic sales tax credit BC479
60350 6035 $ Additional sales tax credit for spouse or common-law partner BC479
60360 6036 $ Home renovation expenses NB(S12)
60400 6040 $ BC political contribution tax credit BC428
60450 6045 $/¢ Employee share ownership plan tax credit BC428
60470 6047 $/¢ Employee venture capital tax credit BC428
60480 6048 $ Home renovation expenses for seniors and persons with disabilities BC479
60489 N/A $/¢ Venture capital tax credit – January 1 to February 19, 2019 BC479
60490 6049 $/¢ Venture capital tax credit – Curent tax year BC479
60491 N/A N Certificate number – Shares acquired after February 19, 2019 BC479
60495 6050 $/¢ Venture capital tax credit – First 60 days subsequent to the curent tax year BC479
60496 N/A N Certificate number – Shares purchased during the first 60 days of the year following the tax year BC479
60510 6051 $/¢ Mining exploration tax credit BC479
60530 6053 $ Mining exploration tax credit allocated from a partnership BC479
60550 6055 $ Training tax credit (Individuals) BC479
60560 6056 $/¢ Training tax credit (Employers) BC479
60570 6063 $/¢ Shipbuilding and ship repair industry tax credit BC479
60700 6070 $ Age amount for spouse or common-law partner MB428-A
60710 6071 $ Disability amount for spouse or common-law partner MB428-A
60720 6072 N Number of disability claims for self or a dependant other than your spouse or common-law partner MB428-A
60740 6074 N Number of disabled dependants 18 years of age or older MB428-A
60760 6076 N Number of dependent children 18 years of age or younger MB428-A
60800 6080 $/¢ Labour-sponsored funds tax credit MB428
60830 6085 $/¢ Community enterprise development tax credit claimed MB428
60835 6845 $/¢ Community enterprise development tax credit amount from Slip T2CEDTC (MAN.) T1256
60850 6092 $/¢ Small business venture capital tax credit claimed MB428
60855 6091 $/¢ Credit amount from Slip T2SBVCTC (MAN.) T1256-1
60860 6096 $/¢ Employee share purchase tax credit claimed MB428
60890 6089 N Involuntary separation indicator NB(S12), MB479, BC479
60900 6090 $ Basic, age, and disability credits for spouse or common-law partner MB479
60920 6083 $/¢ Mineral exploration tax credit claimed MB428
60940 6094 $/¢ Total credit amounts from ESOP receipt(s) T1256-2
60950 6095 N Number of disability claims for self or for a dependant other than your spouse or common-law partner MB479
60969 6269 N Number of dependent children 18 years of age or younger ON428
60970 6097 N Number of disabled dependants 18 years of age or older MB479
60970 6097 N Number dependants with a mental or physical infirmity ON428
60999 6099 N Number of dependent children – Reduction for dependent children age 18 or younger PE428, NS428
60999 6099 N Number of dependent children – Credit for dependent children age 18 or younger MB479
61020 6118 N Application for the ON energy and property tax credit ON-BEN
61040 6119 N Application for the Northern ON energy credit ON-BEN
61050 6105 $ Total personal tax credits MB479
61060 6109 N Choice for delayed single OTB payment ON-BEN
61070 6113 N Application for the ON senior homeowners' property tax grant ON-BEN
61080 6108 N Involuntary separation indicator ON-BEN
61100 6110 $ Total rent paid ON-BEN, MB479
61120 6112 $ Total property tax paid ON-BEN
61120 6112 $ School taxes paid MB479
61140 6114 $ Education property tax credit advance received MB479
61140 6114 N Residing in a designated student residence ON-BEN
61160 6116 $ Occupancy cost MB479
61170 6106 $ Gross school taxes assessed MB479
61200 6120 $ Family income from the homeowners' school tax credit table MB479
61210 6121 $ Total home energy costs for principal residence on a reserve ON-BEN
61220 6122 $ School taxes assessed MB479
61230 6123 $ Total accommodation in a public long-term care home or non-profit long-term care home ON-BEN
61240 6124 $ School tax credit for homeowners MB479
61250 6126 $ Total rent assist benefits received MB479
61255 6130 N Percentage of social assistance MB479
61260 6125 $/¢ Primary caregiver tax credit MB479
61268 6146 $ Fertility treatment tax credit MB479
61310 6131 $/¢ Paid work experience tax credit MB479
61340 6134 $/¢ Odour-control tax credit MB479
61380 6138 $/¢ Green energy equipment tax credit (purchaser) MB479
61390 6139 $/¢ Green energy equipment tax credit (manufacturer) MB479
61430 6143 $/¢ Book publishing tax credit MB479
61470 6147 $ Family tax benefit MB428, T2203
61480 6148 $/¢ Cultural industries printing tax credit MB479
61484 6135 $/¢ Community enterprise development tax credit MB479
61490 6137 $/¢ Employee share purchase tax credit MB479
61499 6355 $/¢ Farm and small business capital gains tax credit SK428
61500 6150 $ Provincial or territorial non-refundable tax credits Form 428 for all provinces and territories
61510 6151 $/¢ Provincial or territorial tax on split income Form 428 for all provinces and territories
61520 6152 $/¢ Provincial or territorial dividend tax credit Form 428 for all provinces and territories
61540 6154 $/¢ Provincial or territorial minimum tax carryover Form 428 for all provinces and territories
61550 6155 $ NB political contribution tax credit NB428
61560 6156 $/¢ Unused low-income tax reduction from spouse or common-law partner NB428
61570 6157 $ Basic reduction NB428
61580 6158 $ Reduction for spouse or common-law partner NB428
61590 6159 $ Reduction for an eligible dependant NB428
61670 6167 $/¢ Labour-sponsored venture capital tax credit NB428
61690 6169 $/¢ Small business investor tax credit T1258
61700 6170 $/¢ Amount to carry back to the first prior year T1258
61710 6171 $/¢ Amount to carry back to the second prior year T1258
61720 6172 $/¢ Amount to carry back to the third prior year T1258
61740 6174 $ Resort property investment tax credit T1297
61750 6175 $ NL political contribution tax credit NL428
61770 6177 $/¢ Direct equity tax credit T1272
61780 6178 $/¢ Amount to carry back to the first prior year T1272
61790 6179 $/¢ Amount to carry back to the second prior year T1272
61794 6140 $ MB political contribution tax credit MB428
61800 6180 $/¢ Amount to carry back to the third prior year T1272
61820 6190 $/¢ Venture capital tax credit NL428
61830 6183 $/¢ Amount to carry back to the first prior year T1297
61840 6184 $/¢ Amount to carry back to the second prior year T1297
61850 6185 $/¢ Amount to carry back to the third prior year T1297
61860 6186 $/¢ Unused low-income tax reduction from spouse or common-law partner NL428
61870 6187 $ Basic reduction NL428
61880 6188 $ Reduction for spouse or common-law partner NL428
61890 6189 $ Reduction for an eligible dependant NL428
61950 6195 $ Basic reduction NS428
61970 6197 $ Reduction for spouse or common-law partner NS428
61990 6199 $ Reduction for an eligible dependant NS428
62100 6210 $ NS political contribution tax credit NS428
62140 N/A $/¢ Low-income individuals and families tax credit ON428
62150 6098 $ Food bank tax credit for farmers NS428
62150 6098 $ Community food program donation tax credit for farmers ON428
62180 6238 $/¢ Labour-sponsored venture capital tax credit NS428
62200 6220 $/¢ Equity tax credit T1285
62201 6225 $/¢ Amount to carry back to the first prior year T1285
62202 6226 $/¢ Amount to carry back to the second prior year T1285
62203 6227 $/¢ Amount to carry back to the third prior year T1285
62250 N/A $/¢ Innovation equity tax credit T225
62290 6229 $ Volunteer firefighters' tax credit NU428
62300 N/A $/¢ Venture capital tax credit T224
62400 6228 $ Volunteer firefighters and ground search and rescue tax credit NS428
62450 6054 $ Amount claimed for foreign income on line 25600 of the return that is exempt under a tax treaty NT479, NU479
62460 6250 $ Basic cost of living tax credit for self NT479
62470 6247 $ Cost of living tax credit supplement for spouse or common-law partner NT479
62480 6248 $ The "basic credit for self" claimed by the spouse or common-law partner NT479
62490 6249 $ Cost of living tax credit supplement NT479
62510 6251 $ Northwest Territories credit NT479
62550 6255 $ NT political contribution tax credit NT428
63045 N/A $ Child care expenses deduction of the other supporting person Schedule ON479-A
63047 N/A $ Adjusted income of the other supporting person(s) Schedule ON479-A
63050 N/A $/¢ Childcare access and relief from expenses tax credit ON479
63100 6305 $ Seniors' public transit tax credit ON479
63110 6310 $ ON political contribution tax credit ON479
63220 6266 $ Focused flow-through share tax credit ON479
63255 6324 N Tax credits for self-employed individuals – Apprenticeships ON479
63260 6325 N Tax credits for self-employed individuals – Work placements ON479
63265 6326 N Tax credits claimed as a member of a partnership ON479
63270 6327 N Business number ON479
63280 6322 $/¢ Apprenticeship training tax credit ON479
63300 6320 $/¢ Co-operative education tax credit ON479
63360 6342 $/¢ Unused low-income tax reduction from spouse or common-law partner PE428
63370 6339 $ Basic reduction PE428
63380 6336 $ Age reduction for self PE428
63390 6340 $ Reduction for spouse or common-law partner PE428
63400 6337 $ Age reduction for spouse or common-law partner PE428
63410 6341 $ Reduction for an eligible dependant PE428
63420 6338 $ PE political contribution tax credit PE428
63430 6343 $ Basic and certification tax credits (level 1 and/or level 2 of a non-Red Seal programs) T1014
63440 6344 $ Completion and certification tax credit (level 3 of a Red Seal or non-Red Seal program) T1014
63450 6345 $ Completion and certification tax credit (level 4 of a Red Seal or non-Red Seal program) T1014
63460 6346 $ Enhanced tax credit T1014
63470 6347 $/¢ Basic tax credit T1014-1
63480 6348 $/¢ Completion tax credit T1014-1
63490 6349 $/¢ Enhanced tax credit T1014-1
63500 6350 $ Equity tax credit PE428
63510 6351 $ Volunteer firefighter tax credit PE428
63554 6368 $ SK political contribution tax credit SK428
63557 6374 $/¢ Labour-sponsored venture capital tax credit SK428
63600 6360 $/¢ Mineral exploration tax credit SK428
63601 6361 $/¢ Amount to carry back to the first prior year SK428
63602 6362 $/¢ Amount to carry back to the second prior year SK428
63603 6363 $/¢ Amount to carry back to the third prior year SK428
63640 6364 $/¢ Graduate tuition tax credit SK428
63710 6371 N Number of qualifying children under 6 years of age NU428, T2203
63790 N/A N Do you reside outside of Whitehorse on December 31 of the tax year? YT(S14 )
63800 6392 $ Children's fitness tax credit YT479
63810 6387 $/¢ Small business investment tax credit YT479
63811 6380 $/¢ Amount to carry back to the first prior year YT479
63812 6381 $/¢ Amount to carry back to the second prior year YT479
63813 6382 $/¢ Amount to carry back to the third prior year YT479
63830 6383 $/¢ Labour-sponsored venture capital corporation tax credit YT479
63831 6352 $/¢ Amount to carry back to the first prior year YT479
63832 6353 $/¢ Amount to carry back to the second prior year YT479
63833 6354 $/¢ Amount to carry back to the third prior year YT479
63840 6389 $/¢ Research and development tax credit YT479
63850 6385 $ YT political contribution tax credit YT428
63855 N/A $/¢ Business carbon price rebate YT479
63860 6386 $/¢ Yukon First Nations income tax credit YT479
63940 6394 $/¢ Cost of living supplement NU479
63990 6390 $/¢ Total cost of living tax credit NU479
63991 6391 $ NU political contribution tax credit NU479
64850 6485 $ Total expenses eligible for the GST rebate GST370
64857 6487 $ Total expenses eligible for the HST rebate GST370
64860 6486 $ Total expenses eligible for the HST rebate GST370
65050 6505 $/¢ Estimated refund amount RC71
65070 6507 $/¢ Amount owed to the client by the discounter RC71
65090 6509 N Date for client certification RC71
65210 6521 $ Benefits that can no longer be defered T1212
65220 6522 $ Closing balance of defered security option benefits T1212
66250 6625 $ Non-capital loss to be applied to the third prior year T1A
66260 6626 $ Non-capital loss to be applied to the second prior year T1A
66270 6627 $ Non-capital loss to be applied to the first prior year T1A
66300 6630 $ Farming or fishing loss to be applied to the third prior year T1A
66310 6631 $ Farming or fishing loss to be applied to the second prior year T1A
66320 6632 $ Farming or fishing loss to be applied to the first prior year T1A
66360 6636 $ Net capital loss to be applied to the third prior year T1A
66370 6637 $ Net capital loss to be applied to the second prior year T1A
66380 6638 $ Net capital loss to be applied to the first prior year T1A
66420 6642 $ Listed personal property net loss to be applied to the third prior year listed personal property net gains T1A
66430 6643 $ Listed personal property net loss to be applied to the second prior year listed personal property net gains T1A
66440 6644 $ Listed personal property net loss to be applied to the first prior year listed personal property net gains T1A
66480 6648 $ Restricted farm loss to be applied to the third prior year T1A
66490 6649 $ Restricted farm loss to be applied to the second prior year T1A
66500 6650 $ Restricted farm loss to be applied to the first prior year T1A
66815 6708 $ Amount of 2018 reserve for dispositions of QFFP to your child after 2009, and before April 21, 2015 and all other dispositions of QFFP after 2014 and before April 21, 2015 T2017
66840 6684 $ Amount of 2019 reserve for dispositions of QFFP to your child after 2010, and before April 21, 2015, and all other dispositions of QFFP and all other dispositions of QFFP after 2015 and before April 21, 2015 T2017
66843 6701 $ Amount of 2018 reserve for dispositions of QFFP after April 20, 2015 T2017
66844 6702 $ Amount of 2019 reserve for dispositions of QFFP after April 20, 2015 T2017
66848 6694 $ Amount of the most recent reserve claimed on line 66840 T2017
66850 6685 $ Amount of 2019 reserve for dispositions of QSBCS to your child after 2010, and all other dispositions of QSBCS after 2015 T2017
66883 6709 $ Amount of 2018 reserve for dispositions of QSBCS to your child after 2009, and all other dispositions of QSBCS after 2014 T2017
66905 6695 $ Amount of the most recent reserve claimed on line 66850 T2017
66910 6691 $ Amount of 2018 reserve for dispositions to your child after 2009, 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 6692 $ Amount of 2019 reserve for dispositions to your child after 2010, 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 6696 $ Amount of 2018 reserve for dispositions of property after 2014, other than dispositions listed on lines 66815, 66843, 66883, and 66910 T2017
66990 6699 $ Amount of 2019 reserve for dispositions of property after 2015, other than dispositions listed on lines 66840, 66844, 66850, and 66920 T2017
67030 6703 $ Amount of 2018 reserve for dispositions before November 13, 1981 T2017
67060 6706 $ Total capital reserves T2017
67120 6712 $ ITC for total qualified expenditures for SR&ED T2038(IND)
67130 6715 $ 80% of total contributions made to agricultural organizations for SR&ED T2038(IND)
67135 6725 $/¢ ITC allocated from a partnership for SR&ED T2038(IND)
67140 6714 $ ITC for total investments in qualified property T2038(IND)
67170 6717 $ Total flow-through mining expenditures T2038(IND)
67180 6718 $ Total apprenticeship job creation tax credit T2038(IND)
67190 6719 $ ITC for child care spaces T2038(IND)
67193 6726 $ Amount of expenditure on which ITC is recaptured at 15% T2038(IND)
67195 6713 $ Amount of expenditure on which ITC is recaptured at 20% T2038(IND)
67197 6730 $ Total recapture of ITC for child care spaces T2038(IND)
67200 6720 $/¢ Amount of carryback to the third previous year T2038(IND)
67210 6721 $/¢ Amount of carryback to the second previous year T2038(IND)
67220 6722 $/¢ Amount of carryback to the first previous year T2038(IND)
67490 6749 $ Maximum residency amount for residents of prescribed northern zones T2222
67507 6757 $ Non-taxable benefits for board and lodging at a special work site in a prescribed northern zone T2222
67520 6752 $ Maximum residency amount for residents of prescribed intermediate zones T2222
67529 6759 $ Non-taxable benefits for board and lodging at a special work site in a prescribed intermediate zone T2222
67540 6754 $ Total travel amount for trips from a prescribed northern zone T2222
67560 6756 $ Total travel amount for trips from a prescribed intermediate zone T2222
67650 6765 $ Claim for tax shelter loss or deduction T5004
67820 6782 $ Amount of loss created or increased by CCA and carrying charges on certified film property T691
67830 6783 $ Amount of loss created or increased by CCA and carrying charges on rental and leasing property T691
67840 6784 $ Losses, amounts deductible and carrying charges for tax shelters, limited partnership, and non-active partners T691
67860 6786 $ Total of all resource expenditures, depletion allowances, and carrying charges for resource property and flow-through shares T691
67870 6787 $ Certain capital gains from graduated rate estates T691
67880 6788 $ Part of total capital gains that is exempt from Canadian tax under a tax treaty T691
67890 6789 $ Capital gains on gifts of property to qualified donees T691
67910 5569 $ Security options deductions under paragraph 110(1)(d) T691
67914 5570 $ Gifts of securities acquired under a security option plan T691
67918 5571 $ Other security options deductions included on line 24900 T691
67920 6792 $ Limited partnership losses incured in prior years that are tax shelters T691
67930 6791 $ Federal tax payable under alternative minimum tax T691
67950 6795 $ Total child care expenses paid in the year T778
67954 6794 $ Child care expenses incured for a child age 6 or younger T778
67960 6796 $ Basic limit for eligible children born in the curent tax year or earlier for whom the disability amount can be claimed T778
67980 6798 $ Part C – Child care expenses paid by the other person with lower net income T778
67990 6801 $ Part D – Child care expenses paid while enrolled in an educational program T778
68020 6802 $ Total eligible pensions or superannuation, annuity and RRSP/RRIF payments (including life income fund) received T1032
68025 6807 $ Veteran's benefits on T4A slips eligible for pension income splitting T1032
68026 6806 $ Distributions on T4A-RCA slips eligible for pension income splitting T1032
68030 6803 N Number of months married or living common-law in the curent tax year T1032
68040 6804 $/¢ Total tax deducted from the transferring spouse's or common-law partner's pension income T1032
68050 6805 $/¢ Tax deducted for the elected split-pension amount T1032
68080 6808 $ Any other investment expenses claimed in the curent tax year to earn property income T936
68100 6810 $ Any other property income reported in the curent tax year T936
68110 6811 $ 50% of income from the recovery of exploration and development expenses T936
68140 5334 $ Capital gains from T3 slips T936
68150 5365 $ Non-eligible capital gains from T3 slips T936
68200 6820 $/¢ Special tax for Quebec LSVCC T5006
68210 6821 $ Excess employees profit-sharing plan amounts RC359
68220 6822 $ Proceeds from disposition of publicly traded shares, other shares and mutual fund units T1170
68230 6823 $ Gains eligible for 0% inclusion rate from the disposition of publicly traded shares, other shares and mutual funds units T1170
68240 6824 $ Proceeds from disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
68250 6825 $ Gains eligible for 0% inclusion rate from the disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
68270 6827 $ Total of all accumulated income payments T1172
68280 6828 $ Total of all accumulated income payments T1172
68330 6835 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations T1206
68340 6834 $ Taxable amount of dividends other than eligible dividends, included on line 68330, from taxable Canadian corporations T1206
68360 6836 $ Total split income T1206
68370 6837 $ Split income from foreign sources T1206
68380 6838 $ Total income from foreign sources T1206
68800 6880 $/¢ Curent-year credit available T1231
68810 6881 $/¢ Mining flow-through share tax credit BC428
68820 6882 $/¢ Amount to carry back to the first prior year T1231
68830 6883 $/¢ Amount to carry back to the second prior year T1231
68840 6884 $/¢ Amount to carry back to the third prior year T1231
68850 6885 $/¢ 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 Supplies T777
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 (please specify) T777
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, 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, 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, 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
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
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 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

Working beneficiaries at least 60 to 70 years of age are required to contribute to the Canada Pension Plan (CPP) whether they are employed or self-employed.

Working beneficiaries at least 65 years of age, but under 70, may make an election to stop contributions to the CPP. This election may be revoked in a subsequent year.

When there is an election in the tax year, the taxpayer will not contribute to CPP starting with the election effective month.

Example 1:

  • The election effective date on record is April 2019. The taxpayer files a 2019 return with CPP contributions.
  • The CPP contribution will be calculated from January to March only. The proration factor of 3/12 will be used.
  • For future years and elections made in December, the effective date will be January of the subsequent year. The taxpayer may also revoke in this subsequent year, meaning the system will have to use both election and revocation effective dates.

Example 2:

  • The election effective date on record is January 2019, meaning an election was made December 2018. Therefore, a revocation can be made in 2019. The revocation effective date on record is June 2019.
  • The CPP contributions will be calculated for June to December. The proration factor of 7/12 will be used.

Example 3:

  • The 68 year old taxpayer works in and out of Quebec. He is in receipt of CPP retirement benefits and has a CPT30 election on record with an effective date of April 2019.
  • The taxpayer files 2019 return with CPP and QPP contributions indicated on Form RC381.
  • The system will calculate QPP contributions based on the QPP pensionable earnings on line 50329, for the entire year.
  • The CPP contributions will be calculated for January to March only. The proration factor of 3/12 will be used by the system.
  • When there is a relevant revocation in the tax year, the taxpayer will contribute to CPP, starting in the revocation effective month.

Example 4:

  • There is a relevant revocation effective date on record as April 2019. The taxpayer files a 2019 return with CPP contributions.
  • The CPP contributions will be calculated for April to December. The proration factor of 9/12 will be used by the system.

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:

  • If there is no amount on line 12700, line 52300 is equal to zero.
  • If there is an amount on line 12700, the following rules apply:
  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:

  • Line 12400 = loss of $2,000
  • Line 15500 = $0
  • Line 12700 = $0

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:

  • Line 12400 = loss of $1,000
  • Line 15500 = gain of $3,000
  • Line 13200 = gain of $5,000
  • Line 12700 = $3,500

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:

  • Line 12400 = loss of $1,000
  • Line 15500 = gain of $5,000
  • Line 13200 = loss of $2,000
  • Line 12700 = $1,000

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:

  • Line 12400 = gain of $4,000
  • Line 15500 = loss of $3,000
  • Line 10700 = gain of $5,000
  • Line 12700 = $3,000

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:

  • Line 12400 = gain of $30,000
  • Line 15500 = loss of $10,000
  • Line 13200 = gain of $5,000
  • Line 12700 = $12,500

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:

  • Line 12400 = gain of $3,000
  • Line 15500 = gain of $200
  • Line 10700 = gain of $5,000
  • Line 12700 = $4,100

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:

  • Line 12400 = gain of $35,000
  • Line 15500 = gain of $15,000
  • Line 13200 = loss of $10,000
  • Line 12700 = $20,000

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.

As the individual’s "working or earned income" used in the calculation of the Canada workers benefit (CWB) and refundable medical expense supplement 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 CRA system will only use the amount entered on the self-employment line to calculate the allowable credit on lines 45200 and 45300.

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.

  • Line 13500 will be a net income of $2,000 ($5,000 minus $3,000).
  • The total self-employed income excluding losses is $5,000 (from Business A).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$5,000 (line 5) minus $2,000 (line 13500) = $3,000.

Therefore, line 55320 = $3,000.

Example 2:

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

  • Line 13500 will be a net loss of $3,000 ($5,000 minus $8,000).
  • The total self-employed income excluding losses is $5,000 (from Business A).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$5,000 (line 5) minus $0 (the loss on line 13500 is not used in the calculation) = $5,000.

Therefore, line 55320 = $5,000.

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.

  • Line 14100 will be a loss of $3,000 ($5,000 plus $2,000 minus $10,000).
  • The total self-employed income excluding losses is $7,000 (from Farms A and B).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$7,000 (line 5) minus $0 (the loss on line 14100 is not used in the calculation) = $7,000.

Therefore, line 55320 = $7,000.

Example 4:

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

  • Line 13500 is considered to be zero.
  • The total self-employed income excluding losses is $5,000 (from Business A).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$5,000 (line 5) minus $0 (line 13500) = $5,000.

Therefore, line 55320 = $5,000.

Example 5:

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

  • Line 14100 will be a net income of $5,000.
  • The total self-employed income excluding losses is $5,000 (from Farm A).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$5,000 (line 5) minus $5,000 (line 14100) = $0.

Therefore, line 55320 = $0.

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.

  • Line 14100 will be a net income of $5,000.
  • Line 13500 will be a loss of $8,000 ($2,000 minus $10,000).
  • The total self-employed income excluding losses is $7,000 (from Farm A and Business 1).
  • Enter this amount on line 5 of Schedule 6 under Part A – Working income.

$7,000 (line 5) minus $5,000 (line 14100) minus $0 = $2,000.

Therefore, line 55320 = $2,000. Note that the loss on line 13500 is not used.

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
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 and SK Tuition, (education) (and textbook) amounts transferred from a child
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.

Situation A:

Olga arrived in Canada on June 30, 2019. In the period of non-residency (January 1 to June 29, 2019), she had $30,000 of Canadian-source non-resident income and $3,000 of foreign-source non-resident income.

90% rule calculation:

($30,000 x 100%) ÷ ($30,000 + $3,000) = 90.9%

Example A1 – Allowing non-refundable tax credits in full

Olga meets the 90% rule and is entitled to the non-refundable tax credits in full.

The entries to be made are:

  • Line 52920 = 30,000
  • Line 52930 = 3,000

Situation B:

Pedro, who is 67 years old, and his spouse Suzanne arrived in Canada on September 25, 2019. In the period of non-residency (January 1 to September 24, 2019), Pedro had $4,000 of Canadian-source non-resident income (employment income) and $5,000 of foreign-source non-resident income. Suzanne had foreign-source non-resident income of $1,000 during the same period. Pedro's net income between September 25 and December 31 was $15,000 and Suzanne's was $800 in the same period.

90% rule calculation:

($4,000 x 100%) ÷ ($4,000 + $5,000) = 44.4%

Pedro does not meet the 90% rule and must prorate the non-refundable tax credits based on the immigration date.

Example B1 – Prorating the basic personal amount

Pedro claims $3,240 on line 30000 at step 5 of his return, calculated as follows:

(98 days in Canada x $12,069) ÷ (365 days in 2019) = $3,240

Example B2 – Prorating the age amount

Pedro claims $684 on line 30100 at step 5 of his return, calculated as follows:

First, prorate the maximum age amount of $7,494:

(98 days in Canada x $7,494) ÷ (365 days in 2019) = $2,012 (A)

Then, prorate the base income amount of $37,790:

(98 days in Canada x $37,790) ÷ (365 days in 2019) = $10,146 (B)

Since Pedro's net income is greater than amount (B), he must reduce amount (A) by 15% of the amount of his income that is more than the prorated base income amount (B), as follows:

$19,000 minus $10,146 = $8,854 (excess amount)

$8,854 x 15% = $1,328 (C)

The age amount that Pedro can claim is (A) minus (C):

$2,012 minus $1,328 = $684

Example B3 – Prorating the spouse or common-law partner amount

Pedro claims $2,440 on line 30300 at step 5 of his return, calculated as follows:

First, prorate the maximum spouse or common-law partner amount of $12,091:

(98 days in Canada x $12,091) ÷ (365 days in 2019) = $3,240

Then, subtract Suzanne's net income (earned while living in Canada):

$3,240 minus $800 = $2,440

Note that should an immigrant be entitled to the Canada caregiver amount, the amount should not be directly prorated when the immigrant does not meet the 90% rule. Proration should be performed after adding the base amount and the Canada caregiver amount.

The entries to be made are:

  • Line 30000 = 3,240
  • Line 30100 = 684
  • Line 30300 = 2,440
  • Line 52630 = 800
  • Line 52670 = 1,000
  • Line 52920 = 4,000
  • Line 52930 = 5,000
  • Spouse's or common-law partner's net income = 1,800
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