Chapter 1 Preparing Electronic Records for 2018

From: Canada Revenue Agency

Table of contents

Introduction

Electronic filing for T1 returns (EFILE) is limited to the 2015, 2016, 2017 and 2018 income tax returns. 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 return 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 and Benefit 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 2019 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. Forms T183 and T1013
    canada.ca/cra-t183-t1013
  6. Information for discounters
    canada.ca/taxes-discounters
  7. About Auto-fill my return
    canada.ca/auto-fill-my-return

Processing returns

Electronic tax return

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 T1 returns (2015, 2016, 2017 and 2018 tax years) on February 18, 2019. 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 2019.

Payment of balance owing

Inform clients that payment of any balance owing on the 2018 tax return is due by April 30, 2019. Clients who file early may send the CRA a post dated payment for as late as April 30, 2019. Compound daily interest is charged on any outstanding balance from May 1, 2019 until it is paid in full. Inform clients that if they cannot pay in full upon filing, 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.

Paper 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 of the Income Tax and Benefit Return. Refer to Appendices A, B, C and D for specifications.

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 name fields 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 1 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 enter “The estate of the late” in the client’s first name field.

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.

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

"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."

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 1 space to separate numbers and words (for example, 75 3 Garden St).

City

The entry for city is validated against the CRA's city database index. The only allowable combination of special characters in the "City" field 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 and Benefit Guide for the terms of use.

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, 2018, 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.

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.

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, 2018.

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.

Yukon First Nations identification number

The acceptable entries for clients living on Yukon First Nations settlement lands on December 31, 2018 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 4 of the return)

Enter the 3-digit area code followed by the telephone number. Do not key spaces or dashes. Always enter the client’s telephone number on discounted returns.

Tax return specifications

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

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

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

Where the client is electing to pay additional CPP contributions (Form CPT20, Election to Pay Canada Pension Plan Contributions), enter the amount of the elective income not shown on a T4 slip at field 373, and the election amounts related to under-deducted T4 contributions at field 399.

Communal organizations

Indicate if the client is a member of a communal organization. The software should build field 9905 with an entry of 7. These clients are not eligible to contribute to a registered retirement savings plan (RRSP). An entry at field 9905 will prevent the CRA from providing RRSP deduction limit statements to them.

Direct deposit request

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 T1 refund only for pre-bankruptcy returns is not allowed.

Starting direct deposit for deceased clients is not allowed.

Discounted returns

Ensure the amounts entered at fields 6505, 6507 and 6509 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 field 9906 with an entry of 7. An entry at this field 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 at fields 162 and 135 of the tax return. A selected financial data (SFD) statement type 02 must be completed. Complete the fields 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.
  • Fields 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 2018 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 T1A, Request for Loss Carryback

Where a carryback of a 2018 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.

Form T626, Overseas Employment Tax Credit

This credit applies to the 2015 and prior tax years only. If there are multiple forms with 2 different calculation rates, a paper return will be required.

Instalments

Ensure the instalment payments that the client remitted to the CRA are included at field 476. 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 fields 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, field 6090 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 2018, 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 at field 6130. If social assistance was received for the entire year, enter 101 at field 6130.

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 field 5292 and field 5293 respectively with these income. Go to canada.ca/cra-non-residents-canada for more information. Refer to Appendix L for the proration calculations.

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

  • Field 113 – Old age security pension
  • Field 114 – CPP or QPP benefits
  • Field 115 – Other pensions or superannuation
  • Field 119 – Employment insurance (EI) and other benefits
  • Field 126 – Rental income (or loss)
  • Field 129 – 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 at any field from 101 to 150. The software should build field 9915 with an entry of 7.

Patronage allowances

Where the client received non-taxable patronage allocations on which income tax was withheld, claim the tax deducted at field 437. Indicate the income on which this tax was deducted. The software should build field 5345 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 (field 5549) and/or the pensionable QPP earnings (field 5548) 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 (field 5478) 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 field 5347 with the amount of the T4 placement agency income reported at the self-employment fields.

If T4 placement agency income is the only income reported at the self-employment fields, enter 1 at field 371 on the Schedule 8 or the Form RC381.

Pre-bankruptcy return

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 “2018 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.

Field 326 (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 fields on the Schedule 2 (fields 353, 361, 355, 357, 360, 351).

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

  • Fields 129, 246 and/or 262 – Home Buyers’ Plan (HBP) and/or Lifelong Learning Plan (LLP) repayment
  • Field 448 – CPP overpayment
  • Field 450 – EI overpayment
  • Field 452 – Refundable medical expense supplement
  • Field 453 – Working income tax benefit (WITB)
  • Field 415 – WITB advance payment received on the RC210 slip
  • Field 488 – 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 field 488 with an entry of 1. In this instance, a request for direct deposit of the refund is not permitted.

Rental income

If more than 1 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 field 5495 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 1 SFD type 06 for every SFD type 09 and they count as 2 different SFDs.
  • A client with more than 80 field codes present on the free format 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 with more than 6 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 field 9918 with an entry of 7. 

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 field 5263 and field 5267 respectively with the income amount. Also indicate if either amount is zero or negative. The software should build the field 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 at field 210. Likewise, where Quebec tax deductions are included at field 6805, only include the amount if the slips are in the client’s name.

The software should build field 5349 with the Quebec tax deducted and field 5350 with the income on which the Quebec tax was withheld.

Tax deducted transfer

Field 438 is applicable only for residents of Quebec who were employed outside the province of Quebec in 2018. 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 field 490 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 field 487 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 at field 104. Enter the contributions made to a wage-loss replacement plan at field 103.

The software should build field 9916 with the amount of premiums used to reduce the benefits reported at field 104.

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.

The following are guidelines for the completion of returns for status Indians who are in receipt of exempt income:

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.

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 field 5347 with this amount.
  • For working income calculation purposes, the software should build field 5363 with the non-taxable earnings from box 71.
  • Update field 5548 (QPP pensionable earnings where the province of employment is Quebec) and/or field 5549 (CPP pensionable earnings where the province of employment is other than Quebec) with the amount indicated in box 26 (maximum of $55,900 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 field 5347 with this amount.
  • For working income calculation purposes, the software should build field 5363 with the non-taxable earnings from box 71.

Indicate if the client has only exempt T4 income and no other income to report (no entries are being made in fields 101 to 150). The software should build field 9915 with an entry of 7.

If the client has exempt T4 income and also other income to report (entries are being made in fields 104 to 150), the software should build field 5347 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 fields.

Self-employment income

Where the total self-employment income is exempt, do not make any entry in the self-employment fields and do not prepare any SFD records. Indicate the exempt net self-employment income, excluding losses. For working income calculation purposes, the software should build field 5363 with this income, plus any exempt self-employed income from box 88 on the T4 slip.

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 at field 373 on the Schedule 8 or Form RC381.

Employment insurance, provincial parental insurance plan, and other benefits

These benefits are reported on a T4E slip. Enter at field 119 the amount from box 14 (total benefits paid), minus any amount in box 18 (tax-exempt benefits).

The software should not build field 5363 with these benefits. It should build field 5378 with the tax-exempt portion of the benefits. Where tax was deducted at source, the software should build field 5345 with the income on which the tax was withheld.

CPP/QPP benefits

Enter the amount of benefits received at field 114 and enter at field 232 the tax-exempt portion of the benefits. The software should build field 5378 with the tax-exempt portion of the benefits.

Training allowances

Indicate the amount of training allowances received that is exempt income. This income should not be included as income on the return. However, for working income calculation purposes, the software should build field 5363 with the amount of exempt training allowances.

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, and if applicable, any tax withheld at source. The software should build field 5378 with this income and field 5345 with the income on which the tax was withheld.

Not all exempt income reported at field 5378 should be included at field 232, Other deductions.

Pooled registered pension plans (PRPP)

Complete Form RC383 to allow the CRA to calculate and track your client’s non-deductible PRPP room and non-deductible PRPP contributions on tax-exempt earned income. Enter the total amount of tax-exempt employment earnings at field 5875. Enter the total tax-exempt self-employment earnings and other tax-exempt earned income at field 5881.

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 income tax return; however, they can be used as a repayment under the HBP or the LLP.

Working income tax benefit (WITB)

For WITB calculation purposes, include at field 388 and field 389 on the Schedule 6 the exempt part of all income (including amounts from box 71 of the T4 slip and amounts from box 18 of the T4E slip if the T4E income was earned as a result of working on a reserve) less the deductions related to the income.

Fields 385 and 386 should include, but are not limited to, the non-taxable working income reported at field 5363.

Fields 388 and 389 include, but are not limited to, the non-taxable working income reported at field 5363, plus other non-taxable income reported at field 5378.

Information for tax preparers and software developers

Exclusions from electronic filing

Electronic filing for T1 returns is limited to the 2015, 2016, 2017 and 2018 income tax returns. While most taxpayers will qualify to have their returns electronically 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 T1 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 6 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 field codes 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 3 foreign countries.
    3. Non-business income tax paid to more than 3 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 fields:
      1. 29 occurrences of "Commodity sales and program payments" at field 9950.
      2. 29 occurrences of "Commodity purchases and repayment of program benefits" at field 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 field of the identification record. In general, key hyphens using a dash, and Roman numerals are to be keyed as alpha characters.

Valid characters
  1. (1) A space is considered valid at any position except at the first position.
  2. (2) A hyphen is not allowed in the first or last position in the "care of" line or in the street address.
  3. (3) An apostrophe is not allowed in the first or last position in the "care of" line or in the street address.
  4. (4) A period is considered valid at any position except at the first position.
  5. (5) A slash is not allowed in the first or last position in the "care of" line or in the street address.
  6. (6) An ampersand is not allowed in the first or last position in the "care of" line or in the street address.
  7. (7) Brackets are not allowed in the first or last position in a street address.
  8. (8) A pound sign is not allowed in the first or last position in a street address.
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 (1) X (1) X (1) X (1) X (1) - X (1)
Hyphen X X X (2) X (2) X - X
Apostrophe X X X (3) X (3) X - X
Period X (4) X (4) X (4) X (4) X (4) - X (4)
Slash - - X (5) X (5) X - -
Ampersand - - X (6) X (6) - - -
Diacritic X X X X X - X
Brackets - - - X (7) - - -
Pound sign - - - X (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 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 – Fields that can be negative

Only the fields listed below may contain a negative value.

Field Description Schedule or form
107 Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
110 Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
122 Net partnership income: limited or non-active partners only Page 2 of the tax return
124 Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
126 Net rental income (loss) Page 2 of the tax return
127 Taxable capital gains (or net capital loss)
Note:
Field 127 can be negative for deceased taxpayers only.
Page 2 of the tax return
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
135 Net business income (loss) Page 2 of tax return
137 Net professional income (loss) Page 2 of tax return
138 Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
139 Net commission income (loss) Page 2 of tax return
141 Net farming income (loss) Page 2 of tax return
143 Net fishing income (loss) Page 2 of tax return
150 Total income Page 2 of tax return
153 Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
155 Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
174 T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
176 T3 information slips – Capital gains (or losses) Schedule 3
260 Taxable income Page 3 of tax return
5355 Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment on which EI premiums through employment were deducted See Appendix F
5507 RRSP earned income calculation See Appendix F
5530 Earned income adjustment amount See Appendix F
6694 Amount of the most recent reserve claimed on line 6684 T2017
6695 Amount of the most recent reserve claimed on line 6685 T2017
6706 Total capital reserves T2017
8519 Gross profit (or loss) T2125, SFD type 02 only
9369 Net income (loss) before adjustments T776, T2121, T2125
9899 Net income (loss) before inventory adjustments T2042
9944 Net income (loss) after adjustments T1163, T1273
9946 Your net income (loss) T776, T2042, T2121, T2125
9946 Net farming income (loss) T1163, T1273
9969 Net income (loss) before adjustments T1163, T1273

Appendix F – Summary of supporting fields

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

Field Description Principle field
488 Refund transfer 484
5026 EI and PPIP premiums (non-Quebec return) 312
5027 Total PPIP premiums 312
5028 Total EI premiums 312
5029 PPIP indicator 376
5031 QPP contributions 308
5032 QPP contributions payable on self-employment and other earnings 222, 310
5117 Number of full weeks in attendance at a designated educational institution or secondary school 215
5230 Spouse’s or common-law partner’s capital gains from mortgage foreclosures and conditional sales repossessions 452, 453, 5980, 6035, 6158, 6188, 6197, 6340
5263 Spouse’s or common-law partner’s net-income while the taxpayer is living in Canada “Identification” on page 1 of the return
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
5273 Net foreign non-business income from the 1st foreign country 433 (T2209)
5274 Net foreign non-business income from the 2nd foreign country 433 (T2209)
5275 Net foreign non-business income from the 3rd foreign country 433 (T2209)
5276 Business income tax paid to the 1st foreign country 434 (T2209)
5277 Non-business income tax paid to 1st foreign country 431 (T2209)
5278 Non-business income tax paid to 2nd foreign country 431 (T2209)
5279 Non-business income tax paid to 3rd foreign country 431 (T2209)
5280 Net business income from the 1st foreign country 439 (T2209)
5281 Net business income from the 2nd foreign country 439 (T2209)
5282 Net business income from the 3rd foreign country 439 (T2209)
5283 Business income tax paid to the 2nd foreign country 434 (T2209)
5284 Business income tax paid to the 3rd foreign country 434 (T2209)
5285 Vow of perpetual poverty 256
5292 Canadian sourced non-resident income, excluding the income subject to Part XIII tax
5293 Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income
5308 BC logging tax paid
5321 QC logging tax paid
5330 Indicator for filing due date for tax shelter, or inactive or active business 122
5334 Capital gains from T3 slips 176
5335 BC logging income 5308
5337 CCA on certified film property 232
5344 Ineligible pension income 115, 116, 129, 256, 314
5345 Income with tax withheld supported by information slips 104, 119, 130, 135, 137, 139, 141, 143, 437
5347 T4 earning reduction 101
5349 Quebec tax deducted (from slips in the taxpayer’s name) 437
5350 Income on which Quebec tax was withheld (from slips in the taxpayer’s name) 437
5351 Amount of OAS pension repaid 232
5353 Limited partnership loss carryforward from 1986 and 1987 251
5354 Limited partnership loss available for carryforward 122, 126
5355 Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment on which EI premiums through employment were deducted 317
5359 Shareholder’s loan repayment 232
5363 Exempt income received by a status Indian
5367 QC logging income 5321
5368 Spouse’s or common-law partner’s total split income
5378 Other exempt income received by a status Indian
5461 Taxable income from the post-bankruptcy period  
5478 EI insurable earnings 312, 317, 450, 5028
5479 EI and other benefits repaid 232
5492 Farm/fish loss 252
5493 Shareholder earnings 317
5494 Tax-exempt self-employment income earned by a status Indian 317
5495 Total section 31 farm loss 141
5496 Restricted farm loss 252
5507 RRSP earned income calculation 135, 137, 139, 141, 143
5508 Home Buyers’ Plan (HBP) participant repayment amount 129
5511 Lifelong Learning Plan (LLP) participant repayment amount 129
5527 Spousal indicator 6090 (MB479)
5530 Earned income adjustment amount 214
5532 Net self-employment income (loss) adjustment amount 135, 137, 139, 141, 143, 452, 453
5536 RDSP repayment by taxpayer 232, 235, 452, 453
5537 RDSP income of spouse or common-law partner 235, 452, 453
5538 RDSP repayment by spouse or common-law partner 235, 452, 453
5540 Number of months of retirement 114
5553 Total CPP overpayment allowed at field 448 on previously assessed returns
5555 Number of months of disability 114
5563 CPP deductions allowed on previously assessed returns
5564 Total CPP withheld per T4 on all previously assessed returns
5566 CPP/QPP retirement benefits 114
5746 QPP deductions allowed on all previously assessed returns
5747 QPP withheld per T4 on all previously assessed returns
5748 QPP overpayment allowed at field 448 on all previous assessed returns
5773 Marital status indicator – Separation less than 90 days 116, 210, 326, 423, 5864
6820 Special tax for Quebec LSVCC
9900 Additional business income T1139
9901 Last year’s additional business income T1139
9902 Number of eligible children age 6 or younger for whom the disability amount cannot be claimed 214 (T778)
9903 Child care expenses paid for eligible age 6 or younger for whom the disability amount cannot be claimed 214 (T778)
9904 Number of eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed 214 (T778)
9905 Client is a member of a communal organization
9906 Election indicator
9907 Annuity income 115
9908 RRSP annuity income 129
9909 Bank interest 121
9910 Bond interest 121
9911 Foreign non-business income on T3 slips 121
9912 Interest from mortgages 121
9913 Interest expense 221
9914 Indicator for no provincial assistance received 6114 (MB479)
9915 Indicator that the client has no income
9916 Premiums paid to a wage-loss replacement plan 104
9917 Indicator that no old age security pension was received 113
9918 Indicator that the spouse’s or common-law partner’s net income is zero or negative “Identification” on page 1 of the return
9919 Joint accounts 121
9921 Number of eligible children born in the current tax year or earlier for whom the disability amount can be claimed 214 (T778)
9922 Indicator for no pension adjustment 206
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 214 (T778)
9972 Child care expenses paid for eligible children born in the current tax year or earlier for whom the disability amount can be claimed 214 (T778)

Appendix G – All valid field codes

Appendix G1 – Field codes used on EFILE records

The following is a list of valid field codes that can be used on EFILE records. As identified below, the entry for a field code must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Field $/¢/N Description Returns, schedules and forms
101 $ Employment income from T4 slips Page 2 of the tax return
102 $ Commissions included on line 101 Page 2 of the tax return
103 $ Wage-loss replacement contributions Page 2 of the tax return
104 $ Other employment income Page 2 of the tax return
106 $ Proceeds from disposition of qualified small business corporation shares Schedule 3
107 $ Gain (or loss) from disposition of qualified small business corporation shares Schedule 3
109 $ Proceeds from disposition of qualified farm or fishing property Schedule 3
110 $ Gain (or loss) from disposition of qualified farm or fishing property Schedule 3
113 $ Old age security pension Page 2 of the tax return
114 $ CPP or QPP benefits Page 2 of the tax return
115 $ Other pensions and superannuation Page 2 of the tax return
116 $ Elected split-pension amount Page 2 of the tax return
117 $ Universal child care benefit (UCCB) Page 2 of the tax return
119 $ Employment insurance and other benefits Page 2 of the tax return
120 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Page 2 of the tax return
121 $ Interest and other investment income Page 2 of the tax return
122 $ Net partnership income: limited or non-active partners only Page 2 of the tax return
123 $ Proceeds from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
124 $ Gain (or loss) from disposition of mortgage foreclosures and conditional sales repossessions of a qualified farm or fishing property Schedule 3
125 $ Registered disability savings plan (RDSP) income Page 2 of the tax return
126 $ Net rental income (loss) Page 2 of the tax return
127 $ Taxable capital gains (or net capital loss) Page 2 of the tax return
128 $ Taxable amount of support payments received Page 2 of the tax return
129 $ Registered retirement savings plan (RRSP) income Page 2 of the tax return
130 $ Other income Page 2 of the tax return
131 $ Proceeds from disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares Schedule 3
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
135 $ Net business income (loss) Page 2 of the tax return
136 $ Proceeds from disposition of real estate, depreciable property, and other properties Schedule 3
137 $ Net professional income (loss) Page 2 of the tax return
138 $ Gain (or loss) from disposition of real estate, depreciable property, and other properties Schedule 3
139 $ Net commission income (loss) Page 2 of the tax return
141 $ Net farming income (loss) Page 2 of the tax return
143 $ Net fishing income (loss) Page 2 of the tax return
144 $ Workers’ compensation benefits Page 2 of the tax return
145 $ Social assistance payments Page 2 of the tax return
146 $ Net federal supplements Page 2 of the tax return
150 $ Total income Page 2 of the tax return
151 $ Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
152 $ Disability benefits included on line 114 Page 2 of the tax return
153 $ Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties Schedule 3
154 $ Proceeds from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
155 $ Gain (or loss) from disposition of other mortgage foreclosures and conditional sales repossessions Schedule 3
156 $ Total support payments received Page 2 of the tax return
158 $ Gain from disposition of personal-use property Schedule 3
159 $ Net gain from disposition of listed personal property Schedule 3
160 $ Gross rental income Page 2 of the tax return
161 $ Capital gains deferral from qualifying dispositions of eligible small business corporation shares Schedule 3
162 $ Gross business income Page 2 of the tax return
164 $ Gross professional income Page 2 of the tax return
166 $ Gross commission income Page 2 of the tax return
168 $ Gross farming income Page 2 of the tax return
170 $ Gross fishing income Page 2 of the tax return
174 $ T5, T5013, and T4PS information slips – Capital gains (or losses) Schedule 3
176 $ T3 information slips – Capital gains (or losses) Schedule 3
178 $ Capital loss from a reduction in the business investment loss Schedule 3
179 N Principal residence designation Schedule 3
180 $ Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations Page 2 of the tax return
185 $ UCCB amount designated to a dependant Page 2 of the tax return
205 $ Pooled registered pension plan (PRPP) employer contributions Page 3 of the tax return
206 $ Pension adjustment Page 3 of the tax return
207 $ Registered pension plan deduction Page 3 of the tax return
208 $ RRSP/PRPP deduction Page 3 of the tax return
210 $ Deduction for elected split-pension amount Page 3 of the tax return
212 $ Annual union, professional, or like dues Page 3 of the tax return
213 $ Universal child care benefit repayment Page 3 of the tax return
214 $ Child care expenses Page 3 of the tax return
215 $ Disability supports deduction Page 3 of the tax return
217 $ Allowable business investment loss deduction Page 3 of the tax return
219 $ Moving expenses Page 3 of the tax return
220 $ Allowable deduction for support payments made Page 3 of the tax return
221 $ Carrying charges and interest expenses Page 3 of the tax return
222 $/¢ Deduction for CPP or QPP contributions on self-employment and other earnings Page 3 of the tax return
223 $/¢ Deduction for PPIP premiums on self-employment income Page 3 of the tax return for Quebec
224 $ Exploration and development expenses Page 3 of the tax return
228 $ Gross business investment loss Page 3 of the tax return
229 $ Other employment expenses Page 3 of the tax return
230 $ Total support payments made Page 3 of the tax return
231 $ Clergy residence deduction Page 3 of the tax return
232 $ Other deductions Page 3 of the tax return
235 $/¢ Social benefits repayment Page 3 of the tax return
240 $ Transfers to an RRSP/PRPP Schedule 7
244 $ Canadian Forces personnel and police deduction Page 3 of the tax return
245 $ Total RRSP, SPP, and PRPP contributions from March 2, 2018 to March 1, 2019 Schedule 7
246 $ Contributions designated as a repayment under the Home Buyers’ Plan Schedule 7
247 $ Current year withdrawals for the HBP on T4RSP slips Schedule 7
249 $ Security options deductions Page 3 of the tax return
250 $ Other payments deduction Page 3 of the tax return
251 $ Limited partnership losses of other years Page 3 of the tax return
252 $ Non-capital losses of other years Page 3 of the tax return
253 $ Net capital losses of other years Page 3 of the tax return
254 $ Capital gains deduction Page 3 of the tax return
255 $ Northern residents deductions Page 3 of the tax return
256 $ Additional deductions Page 3 of the tax return
259 N Address of home purchased under the HBP is the same as on page 1 of return Schedule 7
260 $ Taxable income Page 3 of the tax return
262 $ Contributions designated as a repayment under the Lifelong Learning Plan Schedule 7
263 $ Current year withdrawals for the LLP on T4RSP slips Schedule 7
264 N Designation of the spouse or common-law partner as the student for whom the funds were withdrawn under the LLP Schedule 7
266 N Foreign property held in the current tax year with a total cost of more than CAN$100,000 Page 2 of the tax return
267 $ Current year contributions to an amateur athlete trust Schedule 7
300 $ Basic personal amount Schedule 1
301 $ Age amount Schedule 1
303 $ Spouse or common-law partner amount Schedule 1
304 $ Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Schedule 1
305 $ Amount for an eligible dependant Schedule 1
307 $ Canada caregiver amount for other infirm dependants age 18 or older Schedule 1
308 $/¢ CPP contributions Schedule 1
310 $/¢ CPP contributions payable on self-employment and other earnings Schedule 1
312 $/¢ Employment insurance premiums Schedule 1
313 $ Adoption expenses Schedule 1
314 $ Pension income amount Schedule 1
316 $ Disability amount (for self) Schedule 1
317 $/¢ Employment insurance premiums on self-employment and other eligible earnings Schedule 1
318 $ Disability amount transferred from a dependant Schedule 1
319 $ Interest paid on your student loans Schedule 1
320 $ Eligible tuition fees paid for the current tax year Schedule 11
323 $ Your tuition, education, and textbook amounts Schedule 1
324 $ Tuition amount transferred from a child Schedule 1
325 N Numbered of months enrolled as a part-time student Schedule 11
326 $ Amounts transferred from your spouse or common-law partner Schedule 1
327 $ Federal tuition amount transferred Schedule 11
328 N Number of months enrolled as a full-time student Schedule 11
329 $ Donations made to government bodies Schedule 9
330 $ Medical expenses for self, spouse or common-law partner, and dependent children under 18 years of age Schedule 1
331 $ Allowable amount of medical expenses for other dependants Schedule 1
332 $ Allowable amount of medical expenses Schedule 1
333 $ Donations made to registered universities outside Canada Schedule 9
334 $ Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations Schedule 9
335 $ Add lines 300 to 326, and line 332 Schedule 1
337 $ Gifts of depreciable property Schedule 9
338 $ Non-refundable tax credits before donations and gifts Schedule 1
339 $ Gifts of capital property Schedule 9
340 $ Allowable charitable donations Schedule 9
342 $ Eligible amount of cultural and ecological gifts Schedule 9
345 $ Enrolled part-time due to disability or impairment Schedule 11
349 $ Donations and gifts Schedule 1
350 $ Total federal non-refundable tax credits Schedule 1
351 $ Spouse’s or common-law partner’s adjusted taxable income Schedule 2
352 N Number of children for whom you are claimingthe Canada caregiver amount Schedule 1
353 $ Spouse’s or common-law partner’s age amount Schedule 2
354 $ Total of donations made before 2016 Schedule 9
355 $ Spouse’s or common-law partner’s pension income amount Schedule 2
357 $ Spouse’s or common-aw partner’s disability amount Schedule 2
360 $ Tuition amount transferred by your spouse or common-law partner Schedule 2
361 $ Spouse’s or common-law partner’s Canada caregiver amount for infirm children under 18 years of age Schedule 2
362 $ Volunteer firefighters’ amount Schedule 1
363 $ Canada employment amount Schedule 1
367 $ Canada caregiver amount for infirm children under 18 years of age Schedule 1
369 $ Home buyers’ amount Schedule 1
371 $ Pensionable net self-employment earnings Schedule 8
371 $ Net business income Schedule 8 for QC, RC381
372 N Effective date of the electing to stop contributing to CPP on self-employment earnings Schedule 8, RC381
373 $ Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381
373 $ Income on which you wish to make optional contributions Schedule 8 for QC, RC381
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
375 $/¢ Provincial parental insurance plan (PPIP) premiums paid Schedule 1 for QC
376 $/¢ PPIP premiums payable on employment income Schedule 1 for QC
377 $ Employment income where the province or territory of employment is other than Quebec Schedule 10
378 $/¢ PPIP premiums payable on self-employment income Schedule 1 for QC
379 $ Net business income (amount from line 27 of Schedule L of the Quebec provincial income tax return) Schedule 10
380 $ PPIP insurable earnings Schedule 10
381 N Do you have an eligible dependant? Schedule 6
382 N Do you have an eligible spouse? Schedule 6
383 $ Taxable part of scholarship income reported at line 130 Schedule 6
384 $ Eligible spouse’s taxable part of scholarship income reported at line 130 Schedule 6
385 $ Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer Schedule 6
386 $ Eligible spouse’s tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer Schedule 6
387 $ Eligible spouse’s total working income Schedule 6
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 Schedule 6
389 $ Eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to the income or an allowance received as an emergency volunteer Schedule 6
390 $ Eligible spouse’s total adjusted net income Schedule 6
391 N Are you claiming the basic WITB? Schedule 6
392 N Are you claiming the WITB disability supplement for yourself? Schedule 6
394 N Does your eligible spouse qualify for the disability amount for himself or herself? Schedule 6
395 $ Search and rescue volunteers’ amount Schedule 1
398 $ Home accessibility expenses Schedule 1
399 $ Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions Schedule 8, RC381
406 $/¢ Federal tax Schedule 1
409 $ Total federal political contributions Schedule 1
410 $/¢ Federal political contribution tax credit Schedule 1
412 $/¢ Investment tax credit Schedule 1
413 $ Labour-sponsored funds tax credit – Net cost Schedule 1
414 $/¢ Labour-sponsored funds tax credit – Allowable credit Schedule 1
415 $/¢ Working income tax benefit advance payments received Schedule 1
417 $/¢ Net federal tax before inclusion of WITB advance payments and special taxes at line 418 Schedule 1
418 $/¢ Special taxes Schedule 1
424 $/¢ Federal tax on split income Schedule 1
425 $/¢ Federal dividend tax credit Schedule 1
427 $/¢ Minimum tax carry-over Schedule 1
428 $/¢ Provincial or territorial tax Page 4 of the tax return
431 $/¢ Non-business income tax paid to a foreign country T2209
432 $/¢ Yukon First Nations tax Page 4 of the tax return for Yukon
433 $ Net foreign non-business income T2209
434 $/¢ Business income tax paid to a foreign country T2209
435 $/¢ Total payable Page 4 of the tax return
437 $/¢ Total income tax deducted Page 4 of the tax return
438 $/¢ Tax transfer for residents of Quebec Page 4 of the tax return for Quebec
439 $ Net foreign business income T2209
440 $/¢ Refundable Quebec abatement Page 4 of the tax return
441 $/¢ Federal refundable First Nations abatement Page 4 of the tax return for Yukon
448 $/¢ CPP overpayment Page 4 of the tax return
449 $/¢ Climate action incentive Page 4 of the tax return
450 $/¢ Employment insurance overpayment Page 4 of the tax return
452 $/¢ Refundable medical expense supplement Page 4 of the tax return
453 $/¢ Working income tax benefit Page 4 of the tax return
454 $/¢ Refund of investment tax credit Page 4 of the tax return
456 $/¢ Part XII.2 trust tax credit Page 4 of the tax return
457 $/¢ Employee and partner GST/HST rebate Page 4 of the tax return
460 N Direct deposit – Branch number Page 4 of the tax return
461 N Direct deposit – Institution number Page 4 of the tax return
462 N Direct deposit – Account number Page 4 of the tax return
465 $/¢ Donation to the Ontario opportunities fund Page 4 of the tax return for Ontario
466 $/¢ Net refund Page 4 of the tax return for Ontario
468 $ Supplies expenses for eligible educator school supply tax credit Page 4 of the tax return
469 $/¢ Eligible educator school supply tax credit Page 4 of the tax return
476 $/¢ Tax paid by instalments Page 4 of the tax return
479 $/¢ Provincial or territorial credits Page 4 of the tax return
484 $/¢ Refund Page 4 of the tax return
485 $/¢ Balance owing Page 4 of the tax return
487 N Volunteer program Page 4 of the tax return
488 N Refund transfer Page 4 of the tax return
490 N Tax preparer code Page 4 of the tax return
5026 $/¢ EI and PPIP premiums (non-Quebec return) See Appendix F
5027 $/¢ Total PPIP premiums See Appendix F
5028 $/¢ Total EI premiums See Appendix F
5029 N PPIP indicator See Appendix F
5031 $/¢ QPP contributions See Appendix F
5032 $/¢ QPP contributions payable on self-employment and other earnings See Appendix F
5033 $/¢ Actual QPP contributions Schedule 8 for QC, RC381
5034 $/¢ Actual CPP contributions Schedule 8, RC381
5106 $ Dependant’s net income Schedule 5
5109 $ Canada caregiver amount for spouse or common-law partner Schedule 5
5110 $ Canada caregiver amount for a dependant (other than an infirm child under 18 year of age) Schedule 5
5112 N Total number of dependants Schedule 5
5117 N Number of full weeks in attendance at a designated educational institution or secondary school See Appendix F
5118 $ Earnings for services performed in Canada on which the social security contributions were made RC269
5119 $ Amount contributed to a social security arrangement RC269
5120 $ Allowable non-refundable tax credit for contributions to a social security arrangement RC269
5121 $ Contributions to a foreign employer-sponsored pension plan RC269
5122 $ Resident compensation from employment services RC267, RC269
5123 $ Pension adjustment or prescribed amount from foreign pensions or arrangements RC267, RC268, RC269
5124 $ Deductible amount of contributions to a U.S. retirement plan RC267
5125 $ Deductible amount of contributions to a U.S. retirement plan by a Canadian commuter RC268
5210 $ Income allocated to NL T2203
5211 $ Income allocated to PE T2203
5212 $ Income allocated to NS T2203
5213 $ Income allocated to NB T2203
5214 $ Income allocated to QC T2203
5215 $ Income allocated to ON T2203
5216 $ Income allocated to MB T2203
5217 $ Income allocated to SK T2203
5218 $ Income allocated to AB T2203
5219 $ Income allocated to BC T2203
5220 $ Income allocated to NT T2203
5221 $ Income allocated to YT T2203
5222 $ Income allocated to Other (outside Canada) T2203
5223 $ Income allocated to NU T2203
5230 $ Spouse’s or common-law partner’s capital gains from mortgage foreclosures and conditional sales repossessions See Appendix F
5263 $ Spouse’s or common-law partner’s net-income while the taxpayer is living in Canada See Appendix F
5267 $ Spouse’s or common-law partner’s net-income while the taxpayer is living outside of Canada See Appendix F
5273 $ Net foreign non-business income from the 1st foreign country See Appendix F
5274 $ Net foreign non-business income from the 2nd foreign country See Appendix F
5275 $ Net foreign non-business income from the 3rd foreign country See Appendix F
5276 $/¢ Business income tax paid to the 1st foreign country See Appendix F
5277 $/¢ Non-business income tax paid to 1st foreign country See Appendix F
5278 $/¢ Non-business income tax paid to 2nd foreign country See Appendix F
5279 $/¢ Non-business income tax paid to 3rd foreign country See Appendix F
5280 $ Net business income from the 1st foreign country See Appendix F
5281 $ Net business income from the 2nd foreign country See Appendix F
5282 $ Net business income from the 3rd foreign country See Appendix F
5283 $/¢ Business income tax paid to the 2nd foreign country See Appendix F
5284 $/¢ Business income tax paid to the 3rd foreign country See Appendix F
5285 $ Vow of perpetual poverty See Appendix F
5292 $ Canadian sourced non-resident income, excluding the income subject to Part XIII tax See Appendix F
5293 $ Canadian sourced non-resident income subject to Part XIII tax plus foreign sourced non-resident income See Appendix F
5308 $/¢ BC logging tax paid See Appendix F
5321 $/¢ QC logging tax paid See Appendix F
5330 N Indicator for filing due date for tax shelter, or inactive or active business See Appendix F
5334 $ Capital gains from T3 slips See Appendix F
5335 $ BC logging income See Appendix F
5337 $ CCA on certified film property See Appendix F
5344 $ Ineligible pension income See Appendix F
5345 $ Income with tax withheld supported by information slips See Appendix F
5347 $ T4 earning reduction See Appendix F
5349 $/¢ Quebec tax deducted (from slips in the taxpayer’s name) See Appendix F
5350 $ Income on which Quebec tax was withheld (from slips in the taxpayer’s name) See Appendix F
5351 $ Amount of OAS pension repaid See Appendix F
5353 $ Limited partnership loss carryforward from 1986 and 1987 See Appendix F
5354 $ Limited partnership loss available for carryforward See Appendix F
5355 $ Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment on which EI premiums through employment were deducted See Appendix F
5359 $ Shareholder’s loan repayment See Appendix F
5363 $ Exempt income received by a status Indian See Appendix F
5365 $ Non-eligible capital gains from T3 slips T936
5367 $ QC logging income See Appendix F
5368 $ Spouse’s or common-law partner’s total split income See Appendix F
5378 $ Other exempt income received by a status Indian See Appendix F
5461 $ Taxable income from the post-bankruptcy period See Appendix F
5478 $ EI insurable earnings Schedule 13
5479 $ EI and other benefits repaid See Appendix F
5492 $ Farm/fish loss See Appendix F
5493 $ Shareholder earnings Schedule 13
5494 $ Tax-exempt self-employment income earned by a status Indian Schedule 13
5495 $ Total section 31 farm loss See Appendix F
5496 $ Restricted farm loss See Appendix F
5507 $ RRSP earned income calculation See Appendix F
5508 $ Home Buyers’ Plan (HBP) participant repayment amount See Appendix F
5511 $ Lifelong Learning Plan (LLP) participant repayment amount See Appendix F
5522 N Indicator for marital status change Schedule 5
5527 N Spousal indicator See Appendix F
5529 N Marital status change indicator for the amount for an eligible dependant Schedule 5
5530 $ Earned income adjustment amount See Appendix F
5532 $ Net self-employment income (loss) adjustment amount See Appendix F
5536 $ RDSP repayment by taxpayer See Appendix F
5537 $ RDSP income of spouse or common-law partner See Appendix F
5538 $ RDSP repayment by spouse or common-law partner See Appendix F
5540 N Number of months of retirement See Appendix F
5548 $ Total QPP pensionable earnings Schedule 8 for QC, RC381
5549 $ Total CPP pensionable earnings Schedule 8, RC381
5553 $/¢ Total CPP overpayment allowed at field 448 on previously assessed returns See Appendix F
5555 N Number of months of disability See Appendix F
5563 $/¢ CPP deductions allowed on previously assessed returns See Appendix F
5564 $/¢ Total CPP withheld per T4 on all previously assessed returns See Appendix F
5566 $ CPP/QPP retirement benefits See Appendix F
5569 $ Security options deduction under paragraph 110(1)(d) T691
5570 $ Gifts of securities acquired under a security option plan included on line 249 T691
5571 $ Security options deductions included ion line 249 T691
5615 $ Amount for infirm dependants age 18 or older – NL T2203
5616 $ Amount for infirm dependants age 18 or older – PE T2203
5617 $ Amount for infirm dependants age 18 or older – NS T2203
5619 $ Amount for infirm dependants age 18 or older – SK T2203
5620 $ Amount for infirm dependants age 18 or older – AB T2203
5622 $ Caregiver amount – NL T2203
5623 $ Caregiver amount – PE T2203
5624 $ Caregiver amount – NS T2203
5626 $ Caregiver amount – SK T2203
5627 $ Caregiver amount – AB T2203
5629 $ Disability amount (for self) – NL T2203
5630 $ Disability amount (for self) – PE T2203
5631 $ Disability amount (for self) – NS T2203
5632 $ Disability amount (for self) – ON T2203
5633 $ Disability amount (for self) – SK T2203
5634 $ Disability amount (for self) – AB T2203
5635 $ Disability amount (for self) – BC T2203
5636 $ Disability amount transferred from a dependant – NL T2203
5637 $ Disability amount transferred from a dependant – PE T2203
5638 $ Disability amount transferred from a dependant – NS T2203
5639 $ Disability amount transferred from a dependant – ON T2203
5640 $ Disability amount transferred from a dependant – SK T2203
5641 $ Disability amount transferred from a dependant – AB T2203
5642 $ Disability amount transferred from a dependant – BC T2203
5643 $ Amounts transferred from your spouse or common-law partner – NL T2203
5644 $ Amounts transferred from your spouse or common-law partner – PE T2203
5645 $ Amounts transferred from your spouse or common-law partner – NS T2203
5646 $ Amounts transferred from your spouse or common-law partner – ON T2203
5647 $ Amounts transferred from your spouse or common-law partner – SK T2203
5648 $ Amounts transferred from your spouse or common-law partner – AB T2203
5649 $ Amounts transferred from your spouse or common-law partner – BC T2203
5676 $ Amount for infirm dependants age 18 or older – NT T2203
5677 $ Amount for infirm dependants age 18 or older – NU T2203
5678 $ Caregiver amount – NT T2203
5679 $ Caregiver amount – NU T2203
5680 $ Disability amount (for self) – NT T2203
5681 $ Disability amount (for self) – NU T2203
5682 $ Disability amount transferred from a dependant – NT T2203
5683 $ Disability amount transferred from a dependant – NU T2203
5684 $ Amounts transferred from your spouse or common-law partner – NT T2203
5685 $ Amounts transferred from your spouse or common-law partner – NU T2203
5686 $ Amount for infirm dependants age 18 or older – MB T2203
5687 $ Caregiver amount – MB T2203
5688 $ Disability amount (for self) – MB T2203
5689 $ Disability amount transferred from a dependant – MB T2203
5690 $ Tuition and education amounts transferred from a child – MB T2203
5691 $ Amounts transferred from your spouse or common-law partner – MB T2203
5692 $ Allowable amount of medical expenses for other dependants – MB T2203
5693 $ Total non-refundable tax credits – MB T2203
5694 $ Total non-refundable tax credits – NB T2203
5695 $ Total non-refundable tax credits – YT T2203
5746 $/¢ QPP deductions allowed on all previously assessed returns See Appendix F
5747 $/¢ QPP withheld per T4 on all previously assessed returns See Appendix F
5748 $/¢ QPP overpayment allowed at field 448 on all previous assessed returns See Appendix F
5773 N Marital status indicator – Separation less than 90 days See Appendix F
5774 $ Tuition and education amounts transferred from a child – NL T2203
5775 $ Tuition and education amounts transferred from a child – PE T2203
5776 $ Tuition and education amounts transferred from a child – NS T2203
5779 $ Tuition and education amounts transferred from a child – AB T2203
5780 $ Tuition and education amounts transferred from a child – BC T2203
5781 $ Allowable amount of medical expenses for other dependants – NL T2203
5782 $ Allowable amount of medical expenses for other dependants – PE T2203
5783 $ Allowable amount of medical expenses for other dependants – NS T2203
5784 $ Allowable amount of medical expenses for other dependants – ON T2203
5785 $ Allowable amount of medical expenses for other dependants – SK T2203
5786 $ Allowable amount of medical expenses for other dependants – AB T2203
5787 $ Allowable amount of medical expenses for other dependants – BC T2203
5788 $ Allowable medical expenses – ON T2203
5789 $ Total non-refundable tax credits – NL T2203
5790 $ Total non-refundable tax credits – PE T2203
5791 $ Total non-refundable tax credits – NS T2203
5792 $ Total non-refundable tax credits – ON T2203
5793 $ Total non-refundable tax credits – SK T2203
5794 $ Total non-refundable tax credits – AB T2203
5795 $ Total non-refundable tax credits – BC T2203
5796 $ Tuition and education amounts transferred from a child – NT T2203
5797 $ Tuition, education, and textbook amounts transferred from a child – NU T2203
5798 $ Total non-refundable tax credits – NT T2203
5799 $ Total non-refundable tax credits – NU T2203
5800 $ Allowable amount of medical expenses for other dependants – NT T2203
5801 $ Allowable amount of medical expenses for other dependants – NU T2203
5804 $ Basic personal amount Form 428 for all provinces and territories
5808 $ Age amount Form 428 for all provinces and territories
5812 $ Spousal or common-law law partner amount Form 428 for all provinces and territories
5814 $ Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older YT428
5816 $ Amount for an eligible dependant Form 428 for all provinces and territories
5817 $ British Columbia caregiver amount BC428, T2203
5818 $ Caregiver amount for infirm dependants age 18 or older YT428
5819 $ Ontario caregiver amount ON428, T2203
5820 $ Amount for infirm dependants age 18 or older Form 428 for all provinces and territories, except ON, BC and YT
5821 $ Amount for dependent children age 18 or younger SK428, T2203
5822 $ Senior supplementary amount SK428, T2203
5823 $ Amount for young children PE428, NS428, NU428, T2203
5824 $/¢ CPP or QPP contributions Form 428 for all provinces and territories
5825 $ Caregiver amount for infirm children under 18 years of age YT428, T2203
5828 $/¢ CPP or QPP contributions payable on self-employment earnings and other earnings Form 428 for all provinces and territories
5829 $/¢ Employment insurance premiums on self-employment and other eligible earnings Form 428 for all provinces and territories
5830 $ Volunteer firefighters’ amount NL428, MB428, BC428, T2203
5831 $ Child care amount NL428
5832 $/¢ Employment insurance premiums Form 428 for all provinces and territories
5833 $ Adoption expenses NL428, ON428, MB428, AB428, BC428, YT428, T2203
5834 $ Canada employment amount YT428, T2203
5836 $ Pension income amount Form 428 for all provinces and territories
5837 $ Home buyers’ amount SK428, T2203
5839 $ Fitness amount MB428, T2203
5840 $ Caregiver amount Form 428 for all provinces and territories, except ON, BC and YT
5841 $ Children’s arts amount MB428, YT428, T2203
5844 $ Disability amount (for self) Form 428 for all provinces and territories
5845 $ Search and rescue volunteers’ amount MB428, BC428, T2203
5848 $ Disability amount transferred from a dependant Form 428 for all provinces and territories
5850 $ Teacher school supply amount PE428, T2203
5852 $ Interest paid on your student loans Form 428 for all provinces and territories
5856 $ Your tuition and education amounts Form 428 for all provinces and territories, except NB, ON, SK, YT, and NU
5856 $ Your unused tuition and education amounts NB428, ON428, SK428
5856 $ Your tuition, education, and textbook amounts YT428, NU428
5860 $ Tuition and education amount transferred from a child Form 428 for all provinces and territories, except NB, ON, SK, YT, and NU
5860 $ Tuition amount transferred from a child YT428
5860 $ Tuition, education, and textbook amounts transferred from a child NU428
5864 $ Amounts transferred from your spouse or common-law partner Form 428 for all provinces and territories
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
5872 $ Allowable amount of medical expenses for other dependants Form 428 for all provinces and territories
5875 $ Total tax-exempt employment earnings RC383
5876 $ Allowable amount of medical expenses Form 428 for all provinces and territories
5880 $ Add lines 5804 through 5864 (and line 6147 for MB) and line 5876 Form 428 for all provinces and territories
5881 $ Total tax-exempt self-employment earnings and other tax-exempt earned income RC383
5882 $ Total eligible PRPP contributions from tax-exempt income RC383
5883 $ PRPP contributions from tax-exempt income designated as a repayment under the HBP RC383
5884 $ Provincial or territorial non-refundable tax credits before donations and gifts Form 428 for all provinces and territories, except BC
5884 $ Non-refundable tax credits before donations and gifts and the farmers’ food donation tax credit BC428
5896 $ Donations and gifts Form 428 for all provinces and territories, T2203
5897 $ PRPP contributions from tax-exempt income designated as a repayment under the LLP RC383
5898 $ BC farmers’ food donation tax credit BC428, T2203
5900 $ Spouse’s or common-law partner’s amount for young children less than 6 years of age NU(S2)
5901 $ Spouse’s or common-law partner’s amount for dependent children less than 18 years of age at any time in the tax year SK(S2)
5902 $ Spouse’s or common-law partner’s age amount All provincial and territorial Schedule 2s
5903 $ Spouse’s or common-law partner’s senior supplementary amount SK(S2)
5904 $ Spouse’s or common-law partner’s provincial/territorial caregiver amount for infirm children under 18 years of age YT(S2)
5905 $ Spouse’s or common-law partner’s pension income amount All provincial and territorial Schedule 2s
5907 $ Spouse’s or common-law partner’s disability amount All provincial and territorial Schedule 2s
5909 $ Tuition and education amounts designated as transferred by your spouse or common-law partner All provincial and territorial Schedule 2s, except NB, ON, SK, YT and NU
5909 $ Tuition amount designated as transferred by your spouse or common-law partner YT(S2)
5909 $ Tuition, education, and textbook amounts designated as transferred by your spouse or common-law partner NU(S2)
5912 $ Spouse’s or common-law partner’s adjusted taxable income All provincial and territorial Schedule 2s
5914 $ Eligible tuition fees paid in the current tax year All provincial and territorial Schedule 11s, except NB, ON and SK
5916 $ Part-time education amount All provincial and territorial Schedule 11s, except NB, ON, SK, YT and NU
5916 $ Part-time education and textbook amounts NU(S11)
5918 $ Full-time education amount All provincial and territorial Schedule 11s, except NB, ON, SK, YT and NU
5918 $ Full-time education and textbook amount NU(S11)
5920 $ Provincial or territorial amount transferred All provincial and territorial Schedule 11s, except NB, ON and SK
5931 $ Amount for infirm dependants age 18 or older – NB T2203
5932 $ Caregiver amount – NB T2203
5933 $ Disability amount (for self) – NB T2203
5934 $ Disability amount transferred from a dependant – NB T2203
5936 $ Amounts transferred from your spouse or common-law partner – NB T2203
5937 $ Allowable amount of medical expenses for other dependants – NB T2203
5943 $ Disability amount (for self) – YT T2203
5944 $ Disability amount transferred from a dependant – YT T2203
5945 $ Tuition amount transferred from a child – YT T2203
5946 $ Amounts transferred from your spouse or common-law partner – YT T2203
5947 $ Allowable amount of medical expenses for other dependants – YT T2203
5970 N Program type from the current tax year RC360
5971 $ Eligible tuition fees paid RC360
5972 $ “Eligibility Maximum” from the current tax year RC360
5973 N Program type from the current tax year RC360
5974 $ Eligible tuition fees paid RC360
5975 $ “Eligibility Maximum” from the current tax year RC360
5976 N Program type from the current tax year RC360
5977 $ Eligible tuition fees paid RC360
5978 $ “Eligibility Maximum” from the current tax year RC360
6003 $ AB political contributions tax credit – Annual Contribution AB428
6007 $ Investor tax credit – current tax year AB428
6008 $ Investor tax credit – first 60 days subsequent to the current tax year AB428
6010 $ Climate action incentive – Basic amount Schedule 14
6011 $ Climate action incentive – Amount for an eligible spouse or common-law partner Schedule 14
6012 $ Climate action incentive – Amount for a single parent’s qualified dependant Schedule 14
6013 N Climate action incentive – Number of qualified dependants Schedule 14
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
6033 $ Basic sales tax credit BC479
6035 $ Additional sales tax credit for spouse or common-law partner BC479
6036 $ Home renovation expenses NB(S12)
6040 $ BC political contribution tax credit BC428
6045 $/¢ Employee share ownership plan tax credit BC428
6047 $/¢ Employee venture capital tax credit BC428
6048 $ Home renovation tax credit for seniors and persons with disabilities BC479
6049 $/¢ Venture capital tax credit – current tax year BC479
6050 $/¢ Venture capital tax credit – first 60 days subsequent to the current tax year BC479
6051 $/¢ Mining exploration tax credit BC479
6053 $ Mining exploration tax credit allocated from a partnership BC479
6054 $ Amount claimed for foreign income on line 256 of the return that is exempt under a tax treaty NT479, NU479
6055 $ Training tax credit (Individuals) BC479
6056 $/¢ Training tax credit (Employers) BC479
6063 $/¢ Shipbuilding and ship repair industry tax credit BC479
6070 $ Age amount for spouse or common-law partner MB428-A
6071 $ Disability amount for spouse or common-law partner MB428-A
6072 N Number of disability claims for self or a dependant other than your spouse or common-law partner MB428-A
6074 N Number of disabled dependants 18 years of age or older MB428-A
6076 N Number of dependent children 18 years of age or younger MB428-A
6080 $/¢ Labour-sponsored funds tax credit MB428
6083 $/¢ Mineral exploration tax credit claimed MB428
6085 $/¢ Community enterprise development tax credit claimed MB428
6089 N Involuntary separation indicator NB(S12), MB479, BC479
6090 $ Basic, age, and disability credits for spouse or common-law partner MB479
6091 $/¢ Credit amount from Slip T2SBVCTC (MAN.) T1256-1
6092 $/¢ Small business venture capital tax credit claimed MB428
6094 $/¢ Total credit amounts from ESOP receipt(s) T1256-2
6095 N Number of disability claims for self or for a dependant other than your spouse or common-law partner MB479
6096 $/¢ Employee share purchase tax credit claimed MB428
6097 N Number of disabled dependants 18 years of age or older MB479
6097 N Number dependants with a mental or physical infirmity ON428
6098 $ Food bank tax credit for farmers NS428
6098 $ Community food program donation tax credit for farmers ON428
6099 N Number of dependent children 18 years of age or younger PE428, NS428, MB479
6105 $ Total personal tax credits MB479
6106 $ Seniors’ school tax rebate MB479
6108 N Involuntary separation indicator ON-BEN
6109 N Choice for delayed single OTB payment ON-BEN
6110 $ Total rent paid ON-BEN, MB479
6112 $ Total property tax paid ON-BEN, MB479
6113 N Applying for the ON senior homeowners’ property tax grant ON-BEN
6114 $ Education property tax credit advance received MB479
6114 N Residing in a designated student residence ON-BEN
6116 $ Occupancy cost MB479
6118 N Applying for the ON energy and property tax credit ON-BEN
6119 N Applying for the Northern ON energy credit ON-BEN
6120 $ School tax credit for homeowners MB479
6121 $ Total home energy costs ON-BEN
6122 $ School taxes assessed MB479
6123 $ Total accommodation in a public long-term care home ON-BEN
6124 $ School tax credit for homeowners MB479
6125 $/¢ Primary caregiver tax credit MB479
6126 $ Total Rent Assist benefits received MB479
6130 N Percentage of social assistance MB479
6131 $/¢ Paid work experience tax credit MB479
6134 $/¢ Odour-control tax credit MB479
6135 $/¢ Community enterprise development tax credit MB479
6137 $/¢ Employee share purchase tax credit MB479
6138 $/¢ Green energy equipment tax credit (purchaser) MB479
6139 $/¢ Green energy equipment tax credit (manufacturer) MB479
6140 $ MB political contribution tax credit MB428
6143 $/¢ Book publishing tax credit MB479
6146 $ Fertility treatment tax credit MB479
6147 $ Family tax benefit MB428, T2203
6148 $/¢ Cultural industries printing tax credit MB479
6150 $ Provincial or territorial non-refundable tax credits Form 428 for all provinces and territories
6151 $/¢ Provincial or territorial tax on split income Form 428 for all provinces and territories
6152 $/¢ Provincial or territorial dividend tax credit Form 428 for all provinces and territories
6154 $/¢ Provincial or territorial minimum tax carryover Form 428 for all provinces and territories
6155 $ NB political contribution tax credit NB428
6156 $/¢ Unused low-income tax reduction from spouse or common-law partner NB428
6157 $ Basic low-income tax reduction NB428
6158 $ Low-income tax reduction for spouse or common-law partner NB428
6159 $ Low-income tax reduction for an eligible dependant NB428
6167 $/¢ Labour-sponsored venture capital tax credit NB428
6169 $/¢ Small business investor tax credit T1258
6170 $/¢ Amount to carry back to the 1st prior year T1258
6171 $/¢ Amount to carry back to the 2nd prior year T1258
6172 $/¢ Amount to carry back to the 3rd prior year T1258
6174 $ Resort property investment tax credit T1297
6175 $ NL political contribution tax credit NL428
6177 $/¢ Direct equity tax credit T1272
6178 $/¢ Amount to carry back to the 1st prior year T1272
6179 $/¢ Amount to carry back to the 2nd prior year T1272
6180 $/¢ Amount to carry back to the 3rd prior year T1272
6183 $/¢ Amount to carry back to the 1st prior year T1297
6184 $/¢ Amount to carry back to the 2nd prior year T1297
6185 $/¢ Amount to carry back to the 3rd prior year T1297
6186 $/¢ Unused low-income tax reduction from the spouse or common-law partner NL428
6187 $ Basic low-income tax reduction NL428
6188 $ Reduction for your spouse or common-law partner NL428
6189 $ Reduction for an eligible dependant NL428
6190 $/¢ Venture capital tax credit NL428
6195 $ Basic low-income tax reduction NS428
6197 $ Low-income tax reduction for spouse or common-law partner NS428
6199 $ Low-income tax reduction for an eligible dependant NS428
6210 $ NS political contribution tax credit NS428
6220 $/¢ Equity tax credit T1285
6225 $/¢ Amount to carry back to the 1st prior year T1285
6226 $/¢ Amount to carry back to the 2nd prior year T1285
6227 $/¢ Amount to carry back to the 3rd prior year T1285
6228 $ Volunteer firefighters and ground search and rescue tax credit NS428
6229 $ Volunteer firefighters’ tax credit NU428
6238 $/¢ Labour-sponsored venture capital tax credit NS428
6247 $ Cost of living tax credit supplement for spouse or common-law partner NT479
6248 $ The “basic credit for self” claimed by the spouse or common-law partner NT479
6249 $ Cost of living tax credit supplement NT479
6250 $ Basic cost of living tax credit for self NT479
6251 $ Northwest Territories credit NT479
6255 $ NT political contribution tax credit NT428
6266 $ Focused flow-through share tax credit ON479
6269 N Number of dependent children 18 years of age or younger ON428
6305 $ Seniors’ public transit tax credit ON479
6310 $ ON political contribution tax credit ON479
6320 $/¢ Co-operative education tax credit ON479
6322 $/¢ Apprenticeship training tax credit ON479
6324 N Tax credits for self-employed individuals – Apprenticeships ON479
6325 N Tax credits for self-employed individuals – Work placements ON479
6326 N Tax credits claimed as a member of a partnership ON479
6327 N Business number ON479
6336 $ Age reduction for self PE428
6337 $ Age reduction for spouse or common-law partner PE428
6338 $ PE political contribution tax credit PE428
6339 $ Basic low-income tax reduction PE428
6340 $ Low-income tax reduction for spouse or common-law partner PE428
6341 $ Low-income tax reduction for an eligible dependant PE428
6342 $/¢ Unused low-income tax reduction from spouse or common-law partner PE428
6343 $ Basic and certification tax credits (level 1 and/or level 2 of a non-Red Seal programs) T1014
6344 $ Completion and certification tax credit (level 3 of a Red Seal or non-Red Seal program) T1014
6345 $ Completion and certification tax credit (level 4 of a Red Seal or non-Red Seal program) T1014
6346 $ Enhanced tax credit T1014
6347 $/¢ Basic tax credit T1014-1
6348 $/¢ Completion tax credit T1014-1
6349 $/¢ Enhanced tax credit T1014-1
6350 $ Equity tax credit PE428
6351 $ Volunteer firefighter tax credit PE428
6352 $/¢ Amount to carry back to the 1st prior year YT479
6353 $/¢ Amount to carry back to the 2nd prior year YT479
6354 $/¢ Amount to carry back to the 3rd prior year YT479
6355 $/¢ Farm and small business capital gains tax credit SK428
6360 $/¢ Mineral exploration tax credit SK428
6361 $/¢ Amount to carry back to the 1st prior year SK428
6362 $/¢ Amount to carry back to the 2nd prior year SK428
6363 $/¢ Amount to carry back to the 3rd prior year SK428
6364 $/¢ Graduate tuition tax credit SK428
6368 $ SK political contribution tax credit SK428
6370 N Number of children SK428, T2203
6371 N Number of qualifying children under 6 years of age NU428, T2203
6372 N Number of months being claimed for all qualifying children PE428, NS428, T2203
6374 $/¢ Labour-sponsored venture capital tax credit SK428
6380 $/¢ Amount to carry back to the 1st prior year YT479
6381 $/¢ Amount to carry back to the 2nd prior year YT479
6382 $/¢ Amount to carry back to the 3rd prior year YT479
6383 $/¢ Labour-sponsored venture capital corporation tax credit YT479
6385 $ YT political contribution tax credit YT428
6386 $/¢ Yukon First Nations income tax credit YT479
6387 $/¢ Small business investment tax credit YT479
6389 $/¢ Research and development tax credit YT479
6390 $/¢ Total cost of living tax credit NU479
6391 $ NU political contribution tax credit NU479
6392 $ Children’s fitness tax credit YT479
6394 $/¢ Cost of living supplement NU479
6485 $ Total expenses eligible for the GST rebate GST370
6486 $ Total expenses eligible for the HST rebate GST370
6487 $ Total expenses eligible for the HST rebate GST370
6505 $/¢ Estimated refund amount RC71
6507 $/¢ Amount owed to the client by the discounter RC71
6509 N Date for client certification RC71
6521 $ Benefits that can no longer be deferred T1212
6522 $ Closing balance of deferred security option benefits T1212
6625 $ Non-capital loss to be applied to the 3rd prior year T1A
6626 $ Non-capital loss to be applied to the 2nd prior year T1A
6627 $ Non-capital loss to be applied to the 1st prior year T1A
6630 $ Farming or fishing loss to be applied to the 3rd prior year T1A
6631 $ Farming or fishing loss to be applied to the 2nd prior year T1A
6632 $ Farming or fishing loss to be applied to the 1st prior year T1A
6636 $ Net capital loss to be applied to the 3rd prior year T1A
6637 $ Net capital loss to be applied to the 2nd prior year T1A
6638 $ Net capital loss to be applied to the 1st prior year T1A
6642 $ Listed personal property net loss to be applied to the 3rd prior year listed personal property net gains T1A
6643 $ Listed personal property net loss to be applied to the 2nd prior year listed personal property net gains T1A
6644 $ Listed personal property net loss to be applied to the 1st prior year listed personal property net gains T1A
6648 $ Restricted farm loss to be applied to the 3rd prior year T1A
6649 $ Restricted farm loss to be applied to the 2nd prior year T1A
6650 $ Restricted farm loss to be applied to the 1st prior year T1A
6684 $ Amount of 2018 reserve for dispositions of QFFP to your child after 2009 and before April 21, 2015 and all other dispositions of QFFP and all other dispositions of QFFP after 2014 and before April 21, 2015 T2017
6685 $ Amount of 2018 reserve for dispositions of QSBCS to your child after 2009, and all other dispositions of QSBCS after 2014 T2017
6691 $ Amount of 2017 reserve for dispositions to your child after 2008, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS T2017
6692 $ 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
6694 $ Amount of the most recent reserve claimed on line 6684 T2017
6695 $ Amount of the most recent reserve claimed on line 6685 T2017
6696 $ Amount of 2017 reserve for dispositions of property after 2013, other than dispositions listed on lines 6708, 6701, 6709, and 6691 T2017
6699 $ Amount of 2018 reserve for dispositions of property after 2014, other than dispositions listed on lines 6684, 6702, 6685, and 6692 T2017
6701 $ Amount of 2017 reserve for dispositions of QFFP after April 20, 2015 T2017
6702 $ Amount of 2018 reserve for dispositions of QFFP after April 20, 2015 T2017
6703 $ Amount of 2017 reserve for dispositions before November 13, 1981 T2017
6706 $ Total capital reserves T2017
6708 $ Amount of 2017 reserve for dispositions of QFFP to your child after 2008, and before April 21, 2015 and all other dispositions of QFFP after 2013 and before April 21, 2015 T2017
6709 $ Amount of 2017 reserve for dispositions of QSBCS to your child after 2008, and all other dispositions of QSBCS after 2013 T2017
6712 $ ITC for total qualified expenditures for SR&ED T2038(IND)
6713 $ Amount of expenditure on which ITC is recaptured at 20% T2038(IND)
6714 $ ITC for total investments in qualified property and qualified resource property eligible for the transitional relief rate T2038(IND)
6715 $ 80% of total contributions made to agricultural organizations for SR&ED T2038(IND)
6717 $ Total flow-through mining expenditures T2038(IND)
6718 $ Total apprenticeship job creation tax credit T2038(IND)
6719 $ ITC for child care spaces T2038(IND)
6720 $/¢ Amount of carryback to the 3rd previous year T2038(IND)
6721 $/¢ Amount of carryback to the 2nd previous year T2038(IND)
6722 $/¢ Amount of carryback to the 1st previous year T2038(IND)
6725 $/¢ ITC allocated from a partnership for SR&ED T2038(IND)
6726 $ Amount of expenditure on which ITC is recaptured at 15% T2038(IND)
6730 $ Total recapture of ITC for child care spaces T2038(IND)
6749 $ Maximum residency amount for residents of prescribed northern zones T2222
6752 $ Maximum residency amount for residents of prescribed intermediate zones T2222
6754 $ Total travel amount for trips from a prescribed northern zone T2222
6756 $ Total travel amount for trips from a prescribed intermediate zone T2222
6757 $ Non-taxable benefits for board and lodging at a special work site in a prescribed northern zone T2222
6759 $ Non-taxable benefits for board and lodging at a special work site in a prescribed intermediate zone T2222
6765 $ Claim for tax shelter loss or deduction T5004
6782 $ Amount of loss created or increased by CCA and carrying charges on certified film property T691
6783 $ Rental and leasing property T691
6784 $ Tax shelters, limited partnership, and non-active partners T691
6786 $ Resource property and flow-through shares T691
6787 $ Non-taxable part of capital gains reported in the year T691
6788 $ Non-taxable part of capital gains reported in the year T691
6789 $ Non-taxable part of capital gains reported in the year T691
6791 $ Federal tax payable under alternative minimum tax T691
6792 $ Limited partnership losses incurred in prior years that are tax shelters T691
6794 $ Child care expenses incurred for a child age 6 or younger T778
6795 $ Total child care expenses paid in the year T778
6796 $ Basic limit for eligible children born in the current tax year or earlier for whom the disability amount can be claimed T778
6798 $ Part C – Child care expenses paid by the other person with lower net income T778
6801 $ Part D – Child care expenses paid while enrolled in an educational program T778
6802 $ Total eligible pensions or superannuation, annuity and RRSP/RRIF payments (including life income fund) received T1032
6803 N Number of months married or living common-law in the current tax year T1032
6804 $/¢ Total tax deducted from the transferring spouse’s or common-law partner’s pension income T1032
6805 $/¢ Tax deducted for the elected split-pension amount T1032
6806 $ Distributions on T4A-RCA slips eligible for pension income splitting T1032
6807 $ Veteran’s benefits on T4A slips eligible for pension income splitting T1032
6808 $ Any other investment expenses claimed in the current tax year to earn property income T939
6810 $ Any other property income reported in the current tax year T939
6811 $ 50% of income from the recovery of exploration and development expenses T939
6820 $/¢ Special tax for Quebec LSVCC T5006
6821 $ Excess employees profit-sharing plan amounts RC359
6822 $ Proceeds from disposition of publicly traded shares, other shares and mutual fund units T1170
6823 $ Gains eligible for 0% inclusion rate from the disposition of publicly traded shares, other shares and mutual funds units T1170
6824 $ Proceeds from disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
6825 $ Gains eligible for 0% inclusion rate from the disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) T1170
6827 $ Total of all accumulated income payments T1172
6828 $ Total of all accumulated income payments T1172
6834 $ Taxable amount of dividends other than eligible dividends, included on line 6835, from taxable Canadian corporations T1206
6835 $ Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations T1206
6836 $ Total split income T1206
6837 $ Split income from foreign sources T1206
6838 $ Total income from foreign sources T1206
6845 $/¢ Community enterprise development tax credit amount from Slip T2CEDTC (MAN.) T1256
6880 $/¢ Current-year credit available T1231
6881 $/¢ Mining flow-through share tax credit BC428
6882 $/¢ Amount to carry back to the 2nd prior year T1231
6883 $/¢ Amount to carry back to the 2nd prior year T1231
6884 $/¢ Amount to carry back to the 3rd prior year T1231
6885 $/¢ Current year tax credit available T1241
8001 N Indicator for $0 “basic credit for self” claimed by the spouse or common-law partner on his or her Form NT479 NT479
9900 $ Additional business income See Appendix F
9901 $ Last year’s additional business income See Appendix F
9902 N Number of eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9903 $ Child care expenses paid for eligible children age 6 or younger for whom the disability amount cannot be claimed See Appendix F
9904 N Number of eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed See Appendix F
9905 N Client is a member of a communal organization See Appendix F
9906 N Election indicator See Appendix F
9907 $ Annuity income See Appendix F
9908 $ RRSP annuity income See Appendix F
9909 $ Bank interest See Appendix F
9910 $ Bond interest See Appendix F
9911 $ Foreign non-business income on T3 slips See Appendix F
9912 $ Interest from mortgages See Appendix F
9913 $ Interest expense See Appendix F
9914 N Indicator for no provincial assistance received See Appendix F
9915 N Indicator that the client has no income See Appendix F
9916 $ Premiums paid to a wage-loss replacement plan See Appendix F
9917 N Indicator that no old age security pension was received See Appendix F
9918 N Indicator that the spouse’s or common-law partner’s net income is zero or negative See Appendix F
9919 $ Joint accounts See Appendix F
9921 N Number of eligible children born in the current tax year or earlier for whom the disability amount can be claimed See Appendix F
9922 N Indicator for no pension adjustment See Appendix F
9971 $ Child care expenses paid for eligible children between age 7 and age 16, and eligible children age 17 or older with a mental or physical impairment for whom the disability amount cannot be claimed See Appendix F
9972 $ Child care expenses paid for eligible children born in the current tax year or earlier for whom the disability amount can be claimed See Appendix F

Appendix G2 – Field codes used on SFD records

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

Field 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 gross rents 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 Licences (business taxes and memberships) T2121
8760 Business taxes, licences, and memberships 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 – 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 and oil costs (except for motor vehicles) T2121
9224 Fuel costs (except for motor vehicles) T2125
9270 Other expenses T776, T777, T2121, T2125
9275 Delivery, freight, and express 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 (excluding 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 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 tax year T1175, T2042, T2121, T2125
9933 Capital contributions in the current tax year T1175, T2042, T2121, T2125
9934 Adjustments 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 adjustment – prior year T1163, T1273
9937 Mandatory inventory adjustment included in the prior year T2042
9938 Optional inventory adjustment – prior year T1163, T1273
9938 Optional inventory adjustment included in the prior 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 – 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 – 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 – Inter-provincial calculation for CPP and QPP contributions and overpayments

The Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) have different contribution rates. The CRA will calculate the CPP and/or QPP contributions separately using the applicable rate(s) based on the information provided on the Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments. The CRA will 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.

Complete the Form RC381 in one of the following situations:

  • You earned employment income in the province of Quebec and you were a resident of a province or territory other than Quebec. If this is the case, complete Part 1. If you were at least 65 to 70 years of age, read Part 2. If you were self-employed and/or had other earnings on which you want to elect to pay CPP contributions on, also complete Part 3.
  • You earned employment income in a province or territory other than Quebec and you were a resident of Quebec. If this is your case, complete Part 1. If you were also self-employed and/or you had income on which you want to make optional contributions on, also complete Part 4.

If these situations do not apply, complete Schedule 8, Canada Pension Plan Contributions and Overpayment, to calculate any CPP overpayment.

Example 1 – Non-Quebec resident, QPP only, business income

A 45 year old taxpayer (resident in a province or territory other than Quebec) contributed to QPP only. He has a T4 slip from Quebec (box 14 and box 26 = $48,000). The gross business income is $50,000 and the pensionable net self-employment earnings are $10,000).

RC381, Part 1 – CPP/QPP calculation
Enter the number of months during which the CPP applies to you in 2018. (read the instruction sheet)
12
A
Enter the number of months during which the QPP applies to you in 2018. (read the instruction sheet)
12
B
Enter your yearly maximum CPP pensionable earnings.

(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)

CPP (maximum $55,900)

55,900
1
Enter your yearly maximum QPP pensionable earnings.

(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above.

QPP (maximum $55,900)

55,900
2
Total CPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is not Quebec. If box 26 is blank, enter the amount from box 14.
Line 5549 =
0
3
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is Quebec. If box 26 is blank, enter the amount from box 14.
Line 5548 =
48,000
4
Add lines 3 and 4. Total pensionable earnings
48,000
5
Canada Pension Plan
Enter the amount from line 3.
0
6
Enter the amount from line 5.
48,000
7
Line 6 divided by line 7 (include 5 decimals after the period).
0.00000
8
Enter the amount from line 1.
55,900
9
Multiply line 8 by line 9.
0
10
Enter the amount from line 3 or the amount from line 10, whichever is less.
0
11
Enter the number from line 8 (include 5 decimals after the period).
0.00000
12
Enter your maximum basic CPP exemption.

(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)

(maximum $3,500)

3,500
13
Multiply line 12 by line 13.Basic exemption for CPP purposes
0
14
Earnings subject to CPP contributions: Line 11 minus line 14 (if negative, enter “0”).
0
15
CPP contributions on CPP pensionable earnings: Multiply the amount from line 15 by 4.95%.
0.00
16
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
Line 5034 =
0.00
17
Quebec Pension Plan
Enter the amount from line 2.
55,900
18
Enter the amount from line 10.
0
19
Line 18 minus line 19.
55,900
20
Enter the amount from line 4 or the amount from line 20, whichever is less.
48,000
21
Enter your maximum basic QPP exemption.

(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above)

(maximum $3,500)

3,500
22
Enter the amount from line 14.
0
23
Line 22 minus line 23. Basic exemption for QPP purposes
3,500
24
Earnings subject to QPP contributions: Line 21 minus line 24 (if negative, enter “0”).
44,500
25
QPP contributions on pensionable QPP earnings: Multiply the amount from line 25 by 5.4%.
2,403.00
26
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.
Line 5033 =
2,369.63
27
Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec)
Enter the amount from line 17.
0.00
28
Enter the amount from line 27.
2,369.63
29
Add lines 28 and 29. Actual CPP/QPP contributions
2,369.63
30
Enter the amount from line 16.
0.00
31
Enter the amount from line 26.
2,403.00
32
Add lines 31 and 32. CPP/QPP contributions based on pensionable earnings
2,403.00
33
Line 30 minus line 33 (if negative, enter “0”). CPP/QPP overpayment
0.00
34

If you are self–employed and/or you are electing to pay additional CPP/QPP contributions on other earnings, enter the amount from line 30 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 3 or Part 4, whichever applies.

Otherwise, enter the amount from line 30 or line 33, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. If the amount from line 34 is negative, you may be able to make additional CPP contributions; see “Making additional CPP contributions” in the Federal Income Tax and Benefit Guide, except if you are a resident of Quebec. If the amount from line 34 is positive, enter it on line 448 of your return, except if you are a resident of Quebec. If you are a resident of Quebec, see line 452 in your Quebec provincial income tax guide.

RC381, Part 3 – Residents of a province or territory other than Quebec – CPP contributions on self-employment income and other earnings
Pensionable net self–employment earnings*

(amounts from line 122 and lines 135 to 143 of your return)

10,000
1
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions (attach Form CPT20)
Line 373 =
0
2
Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions, line 12 of Form CPT20 (attach Form CPT20).
Line 399 =
0
3
Add lines 1, 2, and 3.
10,000
4
Canada Pension Plan
Enter the amount from line 17 of Part 1. Actual CPP contributions
0.00
5
If the amount at line 34 of Part 1 is positive, complete lines 6 and 7.

Otherwise, enter “0” on line 8 and continue on line 9.

Enter the amount from line 5 above.
6
Enter the amount from line 16 of Part 1.
7
Line 6 minus line 7. If negative, do not complete line 8. Enter the amount from line 7 at line 9.
0
8
Line 5 minus line 8 (if negative, enter “0”)
0.00
9
Multiply the amount from line 9 by 20.202.
0.00
10
Multiply line 8 by line 9.
0
10
Quebec Pension Plan
Enter the amount from line 27 of Part 1. Actual QPP contributions
2,369.63
11
If the amount at line 34 of Part 1 is positive, complete lines 12 and 13.

Otherwise, enter “0” on line 14 and continue on line 15.

Enter the amount from line 11 above.
12
Enter the amount from line 26 of Part 1.
13
Line 12 minus line 13. If negative, do not complete line 14. Enter the amount from line 13 at line 15.
0
14
Line 11 minus line 14 (if negative, enter “0”)
2.369.63
15
Multiply the amount from line 15 by 18.5185.
43,882
16
Add line 10 and line 16.
43,882
17
Enter the amount from line 1 of Part 1.

CPP pensionable earnings (maximum $55,900)

55,900
18
Enter the amount from line 13 of Part 1.

Basic exemption (maximum $3,500)

0
19
Line 18 minus line 19 (maximum $52,400)
52,400
20
Enter the amount from line 17 above.
43,882
21
Line 20 minus line 21 (if negative, enter “0”)
8,518
22
Enter the amount from line 4 or line 22, whichever is less.
8,518
23
If the amount at line 5 of Part 1 is less than the amount at line 13 of Part 1, complete lines 24 to 27. Otherwise, enter “0” on line 28 and continue on line 29.
Enter the result of line 13 of Part 1 minus line 5 of Part 1.
24
Enter the amount from line 4 above.
25
Enter the amount from line 20 above.
26
Line 25 minus line 26 (if negative, enter “0”)
27
Line 24 minus line 27 (if negative, enter “0”)
0
28
Earnings subject to contributions: Line 23 minus line 28 (if negative, enter “0”)
8,518
29
Multiply the amount from line 29 by 9.9%.
843.28
30
Multiply the amount from line 34 of Part 1 (if positive only) by 2.
0.00
31
CPP contributions payable on self–employment and other earnings:
Line 30 minus line 31 (if negative, enter “0”). Enter this amount on line 421 of your return.**
843.28
32
Deduction and tax credit for CPP contributions on self–employment and other earnings:
Multiply the amount from line 32 by 50%.
421.64
33
Enter the amount from line 33 on line 222 of your return and on line 310 of Schedule 1.

*

Self–employment earnings should be prorated according to the number of months entered in box A in Part 1 (do not prorate the self–employment earnings if the individual died in 2018).

**

If the result at line 32 is negative, you may have an overpayment. If so, we will calculate it for you.

The entries to be made on the taxpayer's EFILE record would be as follows:

  • F101 = 48,000
  • F162 = 50,000
  • F135 = 10,000
  • F5548 = 48,000
  • F5033 = 2,369.63
  • F5031 = 2,369.63
  • F222 = 421.64
  • F310 = 421.64
  • F421 = 843.28

Example 2 – Non-Quebec resident, CPP and QPP, CPT30 election

A taxpayer (from any province/territory other than Quebec) is between 65 and 70 and contributed to both CPP and QPP. He elected (CPT30 election) in April to stop paying CPP contributions (commencing in May). There is a T4 slip from Quebec (box 14 and box 26 = $25,000) and 2 non-Quebec T4 slips (box 14 and box 26 = $45,000 and box 14 and box 26 = $10,000). No self-employment income is reported.

RC381, Part 1 – CPP/QPP calculation

Enter the number of months during which the CPP applies to you in 2018. (read the instruction sheet)
4
A
Enter the number of months during which the QPP applies to you in 2018. (read the instruction sheet)
12
B
Enter your yearly maximum CPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
CPP (maximum $55,900)
18,633.33
1
Enter your yearly maximum QPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above.
QPP (maximum $55,900)
55,900
2
Total CPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is not Quebec. If box 26 is blank, enter the amount from box 14.
Line 5549 =
28,300
3
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is Quebec. If box 26 is blank, enter the amount from box 14.
Line 5548 =
25,000
4
Add lines 3 and 4.Total pensionable earnings
53,300
5

Canada Pension Plan

Enter the amount from line 3.
28,300
6
Enter the amount from line 5.
53,300
7
Line 6 divided by line 7 (include 5 decimals after the period).
0.53095
8
Enter the amount from line 1.
18,633
9
Multiply line 8 by line 9.
9,893.19
10
Enter the amount from line 3 or the amount from line 10, whichever is less.
9,893.19
11
Enter the number from line 8 (include 5 decimals after the period).
0.53095
12
Enter your maximum basic CPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
(maximum $3,500)
1,166.67
13
Multiply line 12 by line 13.Basic exemption for CPP purposes
619.44
14
Earnings subject to CPP contributions: Line 11 minus line 14 (if negative, enter 0).
9,273.75
15
CPP contributions on CPP pensionable earnings: Multiply the amount from line 15 by 4.95%.
459.05
16
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
Line 5034 =
470.00
17

Quebec Pension Plan

Enter the amount from line 2.
55,900
18
Enter the amount from line 10.
9,893.19
19
Line 18 minus line 19.
46,006.81
20
Enter the amount from line 4 or the amount from line 20, whichever is less.
25,000
21
Enter your maximum basic QPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above)
(maximum $3,500)
3,500
22
Enter the amount from line 14.
619.44
23
Line 22 minus line 23.Basic exemption for QPP purposes
2,880.56
24
Earnings subject to QPP contributions: Line 21 minus line 24 (if negative, enter “0”).
22,119.44
25
QPP contributions on pensionable QPP earnings: Multiply the amount from line 25 by 5.4%.
1,194.45
26
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.
Line 5033 =
1,194.45
27

Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec)

Enter the amount from line 17.
470.00
28
Enter the amount from line 27.
1,194.45
29
Add lines 28 and 29.Actual CPP/QPP contributions
1,664.45
30
Enter the amount from line 16.
459.05
31
Enter the amount from line 26.
1,194.45
32
Add lines 31 and 32.CPP/QPP contributions based on pensionable earnings
1,653.50
33
Line 30 minus line 33 (if negative, enter “0”).CPP/QPP overpayment
10.95
34

If you are self-employed and/or you are electing to pay additional CPP/QPP contributions on other earnings, enter the amount from line 30 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 3 or Part 4, whichever applies.

Otherwise, enter the amount from line 30 or line 33, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. If the amount from line 34 is negative, you may be able to make additional CPP contributions; see “Making additional CPP contributions” in the Federal Income Tax and Benefit Guide, except if you are a resident of Quebec. If the amount from line 34 is positive, enter it on line 448 of your return, except if you are a resident of Quebec. If you are a resident of Quebec, see line 452 in your Quebec provincial income tax guide.

The entries to be made on the taxpayer's EFILE record would be as follows:

  • Line 101 = 80,000
  • Line 5848 = 25,000
  • Line 5549 = 28,300
  • Line 5033 = 1,194.45
  • Line 5031 = 1,664.45
  • Line 5034 = 459.05
  • Line 448 = 10.95

Example 3 – Non-Quebec resident turned 70 in the year, CPP and QPP

A taxpayer (resident in a province/territory other than Quebec) turned 70 in September and contributed to both CPP and QPP. He did not elect to stop paying CPP contributions previously. There is a T4 slip from Quebec (box 14 and box 26 = $40,000) and a non-Quebec T4 slip (box 14 and box 26 = $30,000). No self-employment income is reported.

RC381, Part 1 – CPP/QPP calculation

Enter the number of months during which the CPP applies to you in 2018. (read the instruction sheet)
9
A
Enter the number of months during which the QPP applies to you in 2018. (read the instruction sheet)
12
B
Enter your yearly maximum CPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
CPP (maximum $55,900)
41,925.00
1
Enter your yearly maximum QPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above.
QPP (maximum $55,900)
55,900
2
Total CPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is not Quebec. If box 26 is blank, enter the amount from box 14.
Line 5549 =
30,000
3
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is Quebec. If box 26 is blank, enter the amount from box 14.
Line 5548 =
40,000
4
Add lines 3 and 4.Total pensionable earnings
70,000
5

Canada Pension Plan

Enter the amount from line 3.
30,000
6
Enter the amount from line 5.
70,000
7
Line 6 divided by line 7 (include 5 decimals after the period).
0.42857
8
Enter the amount from line 1.
41,925
9
Multiply line 8 by line 9.
17,967.80
10
Enter the amount from line 3 or the amount from line 10, whichever is less.
17,967.80
11
Enter the number from line 8 (include 5 decimals after the period).
0.42857
12
Enter your maximum basic CPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
(maximum $3,500)
2,625.00
13
Multiply line 12 by line 13.Basic exemption for CPP purposes
1,125
14
Earnings subject to CPP contributions: Line 11 minus line 14 (if negative, enter 0).
16,842.80
15
CPP contributions on CPP pensionable earnings: Multiply the amount from line 15 by 4.95%.
833.72
16
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
Line 5034 =
837.41
17

Quebec Pension Plan

Enter the amount from line 2.
55,900
18
Enter the amount from line 10.
17,967.80
19
Line 18 minus line 19.
37,932.20
20
Enter the amount from line 4 or the amount from line 20, whichever is less.
37,932.20
21
Enter your maximum basic QPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above)
(maximum $3,500)
3,500
22
Enter the amount from line 14.
1,125
23
Line 22 minus line 23.Basic exemption for QPP purposes
2,375
24
Earnings subject to QPP contributions: Line 21 minus line 24 (if negative, enter “0”).
35,557.20
25
QPP contributions on pensionable QPP earnings: Multiply the amount from line 25 by 5.4%.
1,920.09
26
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.
Line 5033 =
1,920.09
27

Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec)

Enter the amount from line 17.
837.41
28
Enter the amount from line 27.
1,920.09
29
Add lines 28 and 29.Actual CPP/QPP contributions
2,757.50
30
Enter the amount from line 16.
833.72
31
Enter the amount from line 26.
1,920.09
32
Add lines 31 and 32.CPP/QPP contributions based on pensionable earnings
2,753.81
33
Line 30 minus line 33 (if negative, enter “0”).CPP/QPP overpayment
3.69
34

If you are self-employed and/or you are electing to pay additional CPP/QPP contributions on other earnings, enter the amount from line 30 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 3 or Part 4, whichever applies.

Otherwise, enter the amount from line 30 or line 33, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. If the amount from line 34 is negative, you may be able to make additional CPP contributions; see “Making additional CPP contributions” in the Federal Income Tax and Benefit Guide, except if you are a resident of Quebec. If the amount from line 34 is positive, enter it on line 448 of your return, except if you are a resident of Quebec. If you are a resident of Quebec, see line 452 in your Quebec provincial income tax guide.

The entries to be made on the taxpayer's EFILE record would be as follows:

  • Line 101 = 70,000
  • Line 5548 = 40,000
  • Line 5549 = 30,000
  • Line 5033 = 1,920.09
  • Line 5034 = 837.41
  • Line 5031 = 2,757.50
  • Line 448 = 3.69

Example 4 – Quebec resident, died in the year, CPP only

A 63 year old taxpayer (resident of Quebec) who contributed to CPP only during the year, died in October. There is a non-Quebec T4 slip (box 14 and box 26 = $47,000) and no self-employment income is reported.

RC381, Part 1 – CPP/QPP calculation
Enter the number of months during which the CPP applies to you in 2018. (read the instruction sheet)
10
A
Enter the number of months during which the QPP applies to you in 2018. (read the instruction sheet)
10
B
Enter your yearly maximum CPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
CPP (maximum $55,900)
46,583.33
1
Enter your yearly maximum QPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above.
QPP (maximum $55,900)
46,583.33
2
Total CPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is not Quebec. If box 26 is blank, enter the amont from box 14.
Line 5549 =
46,583
3
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is Quebec. If box 26 is blank, enter the amount from box 14.
Line 5548 =
0
4
Add lines 3 and 4. Total pensionable earnings
46,583
5
Canada Pension Plan
Enter the amount from line 3.
46,583
6
Enter the amount from line 5.
46,583
7
Line 6 divided by line 7 (include 5 decimals after the period).
1.00000
8
Enter the amount from line 1.
46,583
9
Multiply line 8 by line 9.
46,583
10
Enter the amount from line 3 or the amount from line 10, whichever is less.
46,583
11
Enter the number from line 8 (include 5 decimals after the period).
1.00000
12
Enter your maximum basic CPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
(maximum $3,500)
2,916.67
13
Multiply line 12 by line 13. Basic exemption for CPP purposes
2,916.67
14
Earnings subject to CPP contributions: Line 11 minus line 14 (if negative, enter "0").
43,666
15
CPP contributions on CPP pensionable earnings: Multiply the amount from line 15 by 4.95%.
2,161.47
16
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
Line 5034 =
2,178.00
17
Quebec Pension Plan
Enter the amount from line 2.
46,583
18
Enter the amount from line 10.
46,583
19
Line 18 minus line 19.
0
20
Enter the amount from line 4 or the amount from line 20, whichever is less.
0
21
Enter your maximum basic QPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above)
(maximum $3,500)
2,916.67
22
Enter the amount from line 14.
2,916.67
23
Line 22 minus line 23. Basic exemption for QPP purposes
0.00
24
Earnings subject to QPP contributions: Line 21 minus line 24 (if negative, enter "0").
0
25
QPP contributions on pensionable QPP earnings: Multiply the amount from line 25 by 5.4%.
0.00
26
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.
Line 5033 =
0.00
27
Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec)
Enter the amount from line 17.
2,178.00
28
Enter the amount from line 27.
0.00
29
Add lines 28 and 29. Actual CPP/QPP contributions
2,178.00
30
Enter the amount from line 16.
2,161.47
31
Enter the amount from line 26.
0.00
32
Add lines 31 and 32. CPP/QPP contributions based on pensionable earnings
2,161.47
33
Line 30 minus line 33 (if negative, enter "0"). CPP/QPP overpayment
16.53
34

If you are self-employed and/or you are electing to pay additional CPP/QPP contributions on other earnings, enter the amount from line 30 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 3 or Part 4, whichever applies.

Otherwise, enter the amount from line 30 or line 33, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. If the amount from line 34 is negative, you may be able to make additional CPP contributions; see "Making additional CPP contributions" in the Federal Income Tax and Benefit Guide, except if you are a resident of Quebec. If the amount from line 34 is positive, enter it on line 448 of your return, except if you are a resident of Quebec. If you are a resident of Quebec, see line 452 in your Quebec provincial income tax guide.

The entries to be made on the taxpayer's EFILE record would be as follows:

  • Line 101 = 47,000
  • Line 5549 = 46,583
  • Line 5034 = 2,178.00
  • Line 5031 = 2,161.47

Example 5 – Non-Quebec resident, CPP and QPP, CPT20 election

A 62 year old taxpayer (resident of a province or territory other than Quebec) contributed to both CPP and QPP. She has a T4 slip from Quebec (box 14 and 26 = $15,000) and 3 non-Quebec T4 slips (box 14 and 26 = $20,000; box 14 and 16 = $4,000; and box 14 and 26 = $2,000). No self-employment income reported. She has elected to pay additional CPP contributions on her under-deducted employment earnings.

CPT20, Election To Pay Canada Pension Plan Contributions
Earnings on which you elect to pay additional CPP contributions
Employment earnings shown on T4 slips
41,000
1
Other employment earnings
0
2
Tax-exempt self–employment earnings as an Indian on a reserve
0
3
Add lines 2 and 3.
0
4
Add lines 1 and 4.(maximum $55,900)
41,000
5
Enter the amount from line 4 of Part 3 of Schedule 8 or line 13 of Part 1 of Form RC381, whichever applies, or the amount from line 1 above, whichever is less.
3,500
6
Line 5 minus line 6 (if negative, enter “0”).
37,500
7
Total CPP contributions deducted
841.50
Divided by 0.0495
17,000
8
Total QPP contributions deducted
603.75
Divided by 0.0540
11,181
9
Earnings on which you can elect to pay additional CPP contributions:
Line 7 minus line 8 and minus line 9 (if negative, enter “0”).
9,319
10
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions:
Enter an amount that is not more than the amount on line 4 or line 10, whichever is less.
Enter the amount from line 11 on line 373 of Schedule 8 or on line 373 in Part 3 of Form RC381, whichever applies.
0
11
Line 10 minus line 11. If you are electing to pay additional CPP contributions on employment earnings shown on T4 slips, enter the amount from line 12 on line 399 in Part 5 of Schedule 8 or line 399 in Part 3 of Form RC381, whichever applies.
9,319
12
RC381, Part 1 – CPP/QPP calculation
Enter the number of months during which the CPP applies to you in 2018. (read the instruction sheet)
12
A
Enter the number of months during which the QPP applies to you in 2018. (read the instruction sheet)
12
B
Enter your yearly maximum CPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
CPP (maximum $55,900)
55,900
1
Enter your yearly maximum QPP pensionable earnings.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above.
QPP (maximum $55,900)
55,900
2
Total CPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is not Quebec. If box 26 is blank, enter the amount from box 14.
Line 5549 =
26,000
3
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $55,900 per slip) where the province of employment is Quebec. If box 26 is blank, enter the amount from box 14.
Line 5548 =
15,000
4
Add lines 3 and 4. Total pensionable earnings
41,000
5
Canada Pension Plan
Enter the amount from line 3.
26,000
6
Enter the amount from line 5.
41,000
7
Line 6 divided by line 7 (include 5 decimals after the period).
0.63415
8
Enter the amount from line 1.
55,900
9
Multiply line 8 by line 9.
35,448.99
10
Enter the amount from line 3 or the amount from line 10, whichever is less.
26,000
11
Enter the number from line 8 (include 5 decimals after the period).
0.63415
12
Enter your maximum basic CPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box A above)
(maximum $3,500)
3,500
13
Multiply line 12 by line 13. Basic exemption for CPP purposes
2,219.53
14
Earnings subject to CPP contributions: Line 11 minus line 14 (if negative, enter "0").
23,780.47
15
CPP contributions on CPP pensionable earnings: Multiply the amount from line 15 by 4.95%.
1,177.13
16
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
Line 5034 =
841.50
17
Quebec Pension Plan
Enter the amount from line 2.
55,900
18
Enter the amount from line 10.
35,449
19
Line 18 minus line 19.
20,451
20
Enter the amount from line 4 or the amount from line 20, whichever is less.
15,000
21
Enter your maximum basic QPP exemption.
(see the monthly proration table on the instruction sheet to find the amount that corresponds to the number of months entered in box B above)
(maximum $3,500)
3,500
22
Enter the amount from line 14.
2,219.53
23
Line 22 minus line 23. Basic exemption for QPP purposes
1,280.47
24
Earnings subject to QPP contributions: Line 21 minus line 24 (if negative, enter "0").
13,719.53
25
QPP contributions on pensionable QPP earnings: Multiply the amount from line 25 by 5.4%.
740.85
26
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.
Line 5033 = 603.75
27
Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec)
Enter the amount from line 17.
841.50
28
Enter the amount from line 27.
603.75
29
Add lines 28 and 29. Actual CPP/QPP contributions
1,445.25
30
Enter the amount from line 16.
1,177.13
31
Enter the amount from line 26.
740.85
32
Add lines 31 and 32. CPP/QPP contributions based on pensionable earnings
1,917.98
33
Line 30 minus line 33 (if negative, enter "0"). CPP/QPP overpayment
0.00
34

If you are self-employed and/or you are electing to pay additional CPP/QPP contributions on other earnings, enter the amount from line 30 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 3 or Part 4, whichever applies.

Otherwise, enter the amount from line 30 or line 33, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. If the amount from line 34 is negative, you may be able to make additional CPP contributions; see "Making additional CPP contributions" in the Federal Income Tax and Benefit Guide, except if you are a resident of Quebec. If the amount from line 34 is positive, enter it on line 448 of your return, except if you are a resident of Quebec. If you are a resident of Quebec, see line 452 in your Quebec provincial income tax guide.

RC381, Part 3 – Residents of a province or territory other than Quebec – CPP contributions on self–employment income and other earnings
Pensionable net self–employment earnings *
(amounts from line 122 and lines 135 to 143 of your return)
0
1
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions (attach Form CPT20)
Line 373 =
0
2
Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions, line 12 of Form CPT20 (attach Form CPT20).
Line 399 =
9,319
3
Add lines 1, 2, and 3.
9,319
4
Canada Pension Plan
Enter the amount from line 17 of Part 1.Actual CPP contributions
841.50
5
If the amount at line 34 of Part 1 is positive, complete lines 6 and 7.
Otherwise, enter “0” on line 8 and continue on line 9.
Enter the amount from line 5 above.
6
Enter the amount from line 16 of Part 1.
7
Line 6 minus line 7. If negative, do not complete line 8. Enter the amount from line 7 at line 9.
0
8
Line 5 minus line 8 (if negative, enter “0”)
841.50
9
Multiply the amount from line 9 by 20.202.
17,000
10
Quebec Pension Plan
Enter the amount from line 27 of Part 1.Actual QPP contributions
603.75
11
If the amount at line 34 of Part 1 is positive, complete lines 12 and 13.
Otherwise, enter “0” on line 14 and continue on line 15.
Enter the amount from line 11 above.
12
Enter the amount from line 26 of Part 1.
13
Line 12 minus line 13. If negative, do not complete line 14. Enter the amount from line 13 at line 15.
0
14
Line 11 minus line 14 (if negative, enter “0”)
603.75
15
Multiply the amount from line 15 by 18.5185.
11,181
16
Add line 10 and line 16.
28,181
17
Enter the amount from line 1 of Part 1.
CPP pensionable earnings (maximum $55,900)
55,900
18
Enter the amount from line 13 of Part 1.
Basic exemption (maximum $3,500)
2,219.53
19
Line 18 minus line 19 (maximum $52,400)
52,400
20
Enter the amount from line 17 above.
28,181
21
Line 20 minus line 21 (if negative, enter “0”)
24,219
22
Enter the amount from line 4 or line 22, whichever is less.
9,319
23
If the amount at line 5 of Part 1 is less than the amount at line 13 of Part 1, complete lines 24 to 27. Otherwise, enter “0” on line 28 and continue on line 29.
Enter the result of line 13 of Part 1 minus line 5 of Part 1.
24
Enter the amount from line 4 above.
25
Enter the amount from line 20 above.
26
Line 25 minus line 26 (if negative, enter “0”)
27
Line 24 minus line 27 (if negative, enter “0”)
0
28
Earnings subject to contributions: Line 23 minus line 28 (if negative, enter “0”)
9,319
29
Multiply the amount from line 29 by 9.9%.
922.58
30
Multipliez le montant de la ligne 34 de la partie 1 (si positif seulement) par 2.
0.00
31
CPP contributions payable on self–employment and other earnings:
Line 30 minus line 31 (if negative, enter “0”). Enter this amount on line 421 of your return. **
922.58
32
Deduction and tax credit for CPP contributions on self–employment and other earnings:
Multiply the amount from line 32 by 50%.
461.29
33
Enter the amount from line 33 on line 222 of your federal return and on line 310 of Schedule 1.

*

Self-employment earnings should be prorated according to the number of months entered in box A in Part 1 (do not prorate the self-employment earnings if the individual died in 2018).

**

If the result at line 32 is negative, you may have an overpayment. If so, we will calculate it for you.

The entries to be made on the taxpayer's EFILE record would be as follows:

  • Line 101 = 41,000
  • Line 5548 = 15,000
  • Line 5549 = 26,000
  • Line 5031 = 1,445.25
  • Line 5033 = 603.75
  • Line 5034 = 841.50
  • Line 399 = 9,319
  • Line 222 = 461.29
  • Line 310 = 461.29
  • Line 421 = 922.58

Appendix I – 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 2018. The taxpayer files a 2018 T1 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 2018, meaning an election was made December 2017. Therefore, a revocation can be made in 2018. The revocation effective date on record is June 2018.
  • 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 2018.
  • The taxpayer files 2018 T1 return with CPP and QPP contributions indicated on Form RC381.
  • The system will calculate QPP contributions based on the QPP pensionable earnings at field 5548, 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 2018. The taxpayer files a 2018 T1 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 J – Spouse's or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions

Supporting field 5230 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 working income tax 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 at field 5230 is calculated as follows:

  • If there is no amount at field 127, field 5230 is equal to zero.
  • If there is an amount at field 127, the following rules apply:
  1. If field 124 and field 155 are both less than or equal to zero, field 5230 is equal to zero.
    See Example 1.
  2. If field 124 is less than or equal to zero but field 155 is greater than zero, compare the taxable portion of the amount at field 155 with the amount at field 127:
    1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 155.
    2. See Example 2a.

    3. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
    4. See Example 2b.

  3. If field 124 is greater than zero but field 155 is less than or equal to zero, compare the taxable portion of the amount at field 124 with the amount at field 127:
    1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 124.
    2. See Example 3a.

    3. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
    4. See Example 3b.

  4. If field 124 and field 155 are both greater than zero, compare the taxable portion of the total of the amounts reported at these fields with the amount at field 127:
    1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of the amounts at fields 124 and 155.
    2. See Example 4a.

    3. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
    4. See Example 4b.

Example 1 – Field 124 and field 155 are both less than or equal to zero

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

  • Field 124 = loss of $2,000
  • Field 155 = $0
  • Field 127 = $0

In this situation, no entry is required for field 5230 on the taxpayer's return.

Example 2a – Field 124 is less than or equal to 0 but field 155 is greater than zero

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

  • Field 124 = loss of $1,000
  • Field 155 = gain of $3,000
  • Field 132 = gain of $5,000
  • Field 127 = $3,500

The taxable portion of field 155 is $1,500 (50% of $3,000). The lesser of the taxable capital gain at field 155 and the amount at field 127 is $1,500.

In this situation, field 5230 = $1,500.

Example 2b – Field 124 is less than or equal to 0 but field 155 is greater than zero

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

  • Field 124 = loss of $1,000
  • Field 155 = gain of $5,000
  • Field 132 = loss of $2,000
  • Field 127 = $1,000

The taxable portion of field 155 is $2,500 (50% of $5,000). The lesser of the taxable capital gain at field 155 and the amount at field 127 is $1,000.

In this situation, field 5230 = $1,000.

Example 3a – Field 124 is greater than 0 but field 155 is less than or equal to zero

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

  • Field 124 = gain of $4,000
  • Field 155 = loss of $3,000
  • Field 107 = gain of $5,000
  • Field 127 = $3,000

The taxable portion of field 124 is $2,000 (50% of $4,000). The lesser of the taxable capital gain at field 124 and the amount at field 127 is $2,000.

In this situation, field 5230 = $2,000.

Example 3b – Field 124 is greater than 0 but field 155 is less than or equal to zero

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

  • Field 124 = gain of $30,000
  • Field 155 = loss of $10,000
  • Field 132 = gain of $5,000
  • Field 127 = $12,500

The taxable portion of field 124 is $15,000 (50% of $30,000). The lesser of the taxable capital gain at field 124 and the amount at field 127 is $12,500.

In this situation, field 5230 = $12,500.

Example 4a – Field 124 and field 155 are both greater than zero

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

  • Field 124 = gain of $3,000
  • Field 155 = gain of $200
  • Field 107 = gain of $5,000
  • Field 127 = $4,100

The taxable portion of field 124 and field 155 is $1,600 (50% of $3,200). The lesser of the taxable capital gain at field 124 plus field 155 and the amount at field 127 is $1,600.

In this situation, field 5230 = $1,600.

Example 4b – Field 124 and field 155 are both greater than zero

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

  • Field 124 = gain of $35,000
  • Field 155 = gain of $15,000
  • Field 132 = loss of $10,000
  • Field 127 = $20,000

The taxable portion of field 124 and field 155 is $25,000 (50% of $50,000). The lesser of the taxable capital gain at field 124 plus field 155 and the amount at field 127 is $20,000.

In this situation, field 5230 = $20,000.

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

Supporting field 5532 is an adjustment field to be used when an individual has more than 1 business reported at one of the self-employment fields (135, 137, 139, 141, or 143) and reports income from one, and a loss from another.

As the individual's "working or earned income" used in the calculation of the working income tax benefit (WITB) and refundable medical expense supplement should only include the net income (not loss) from each business, field 5532 is to be updated to equal the amount required to negate the loss. Otherwise, the T1 system will only use the amount entered at the self-employment field to calculate the allowable credit at fields 452 and 453.

For married or common-law couples, if Spouse A is claiming the WITB for both partners, as his or her working income is higher, field 5532 should still be updated on Spouse B's return if it is applicable to his or her 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.

  • Field 135 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 (field 135) = $3,000.

Therefore, field 5532 = $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.

  • Field 135 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 at field 135 is not used in the calculation) = $5,000.

Therefore, field 5532 = $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.

  • Field 141 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 at field 141 is not used in the calculation) = $7,000.

Therefore, field 5532 = $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.

  • Field 135 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 (field 135) = $5,000.

Therefore, field 5532 = $5,000.

Example 5:

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

  • Field 141 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 (field 141) = $0.

Therefore, field 5532 = $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.

  • Field 141 will be a net income of $5,000.
  • Field 135 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 (field 141) minus $0 = $2,000.

Therefore, field 5532 = $2,000. Note that the loss at field 135 is not used.

Appendix L – 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.

Field Federal, provincial or territorial Description
300 Federal Basic personal amount
301 Federal Age amount
303 Federal Spouse or common-law partner amount
304 Federal Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
305 Federal Amount for an eligible dependant
307 Federal Canada caregiver amount for other infirm dependants age 18 or older
318 Federal Disability amount transferred from a dependant
324 Federal Tuition amount transferred from a child
326 Federal Amounts transferred from your spouse or common-law partner
367 Federal Canada caregiver amount for infirm children under 18 years of age
5804 All provinces and territories Basic personal amount
5808 All provinces and territories Age amount
5812 All provinces and territories Spouse or common-law partner amount
5814 YT only Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
5816 All provinces and territories Amount for an eligible dependant
5817 BC only British Columbia caregiver amount
5818 YT only Caregiver amount for infirm dependants age 18 or older
5819 ON only Ontario caregiver amount
5820 All provinces and territories, except ON, BC and YT Amount for infirm dependants age 18 or older
5821 SK only Amount for dependent children age 18 or younger
5822 SK only Senior supplementary amount
5823 NU only Amount for young children
5825 YT only Caregiver amount for infirm children under 18 years of age
5840 All provinces and territories, except ON, BC and YT Caregiver amount
5848 All provinces and territories Disability amount transferred from a dependant
5860 All provinces and territories, except NB, ON and SK Tuition, education (and textbook) amounts transferred from a child
5864 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, 2018. In the period of non-residency (January 1 to June 29, 2018), 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:

  • Field 5292 = 30,000
  • Field 5293 = 3,000

Situation B:

Pedro, who is 67 years old, and his spouse Suzanne arrived in Canada on September 25, 2018. In the period of non-residency (January 1 to September 24, 2018), 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 $3,171 on line 300 of his Schedule 1, calculated as follows:

(98 days in Canada x $11,809) ÷ (365 days in 2018) = $3,171

Example B2 – Prorating the age amount

Pedro claims $608 on line 301 of his Schedule 1, calculated as follows:

First, prorate the maximum age amount of $7,333:

(98 days in Canada x $7,333) ÷ (365 days in 2018) = $1,969 (A)

Then, prorate the base income amount of $36,976:

(98 days in Canada x $36,976) ÷ (365 days in 2018) = $9,928 (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 $9,928 = $9,072 (excess amount)

$9,072 x 15% = $1,361 (C)

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

$1,969 minus $1,361 = $608

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

Pedro claims $2,371 on line 303 of his Schedule 1, calculated as follows:

First, prorate the maximum spouse or common-law partner amount of $11,809:

(98 days in Canada x $11,809) ÷ (365 days in 2018) = $3,171

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

$3,171 minus $800 = $2,371

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:

  • Field 300 = 3,171
  • Field 301 = 608
  • Field 303 = 2,371
  • Field 5263 = 800
  • Field 5267 = 1,000
  • Field 5292 = 4,000
  • Field 5293 = 5,000
  • Spouse's or common-law partner's net income = 1,800
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