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ARCHIVED - Federal non-refundable tax credits (Schedule 1)

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Federal tax and credits (Schedule 1)

If you are filing a paper return, attach a completed Schedule 1.

Minimum tax

Minimum tax limits the tax advantage you can receive in a year from certain incentives. You have to pay minimum tax if it is more than the federal tax you calculate in the usual manner. When calculating your taxable income for this tax, which does not apply to a person who died in 2009, you are allowed a basic exempt amount of $40,000.

Generally, to find out if you have to pay this tax, add the amounts shown in section B later in this section and 60% of the amount on line 127 of your return. If the total is $40,000 or less, you probably do not have to pay minimum tax. If the total is more than $40,000, you may have to pay it.

To calculate if you have to pay it, use Form T691, Alternative Minimum Tax. You also have to calculate additional provincial or territorial tax for minimum tax purposes by completing Form 428.

The following list indicates the most common reasons why you may have to pay minimum tax:

A.  You reported a taxable capital gain on line 127.

B.  You claimed any of the following:

C.  You claimed any of the following tax credits on Schedule 1:

Example
Paul claimed a $50,000 deduction in 2009 for carrying charges. Because this deduction is more than $40,000, Paul may have to pay minimum tax. To find out, he should complete Form T691, Alternative Minimum Tax.

Tax Tip
You may be able to claim a credit against your taxes for 2009 if you paid minimum tax on any of your returns for 2002 to 2008 (see line 427).


Federal non-refundable tax credits (lines 300 to 378)

These credits reduce your federal tax. However, if the total of these credits is more than your federal tax, you will not get a refund for the difference. If, after you have read the information in this guide, you need more information about claiming the amounts on lines 300, 301, 303, 305, and 306, see Interpretation Bulletin IT-513, Personal Tax Credits.

Newcomers to Canada and emigrants

If you became or ceased to be a resident of Canada for income tax purposes during 2009, enter the date of your move in the "Information about your residence" area on page 1 of your return. You may have to reduce your claim for the amounts on lines 300, 301, 303, 305, 367, 306, 315 to 318, 324, and 326. For more information, see Pamphlet T4055, Newcomers to Canada, or Guide T4056, Emigrants and Income Tax, whichever applies.

Amounts for non-resident dependants

You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.

If the dependants already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.

If you are filing a paper return, include proof of your payment of support. If you are filing electronically, keep these documents in case we ask to see them. The proof of payment has to show your name, the amount, the date of the payment, and the dependant's name and address. If you sent the funds to a guardian, the guardian's name and address also have to appear on the proof of payment.

Line 300 - Basic personal amount

Claim $10,320.

Line 301 - Age amount

If you were 65 years of age or older on December 31, 2009, and your net income (line 236 of your return) was:

Make sure you enter your date of birth in the "Information about you" area on page 1 of your return.

Tax Tip
You may be able to transfer all or part of your age amount to your spouse or common law partner or to claim all or part of his or her age amount. For more information, see line 326.

Line 303 - Spouse or common-law partner amount

You can claim this amount if, at any time in the year, you supported your spouse or common-law partner (see Marital status) and his or her net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) was less than $10,320. Calculate your amount on line 303 of your Schedule 1.

Make sure you enter the information concerning your spouse or common-law partner in the Identification area on page 1 of your return if you were married or living common-law on December 31, 2009. In certain situations, the net income of your spouse or common-law partner must be indicated even if your marital status has changed. See "Net income of spouse or common-law partner" below. Both of you cannot claim this amount for each other for the same year.

If you were required to make support payments to your current or former spouse or common-law partner, and you were separated for only part of 2009 because of a breakdown in your relationship, you have a choice. You can claim either the deductible support amounts paid in the year to your spouse or common-law partner on line 220 or an amount on line 303 for your spouse or common-law partner, whichever is better for you. If you reconciled with your spouse or common-law partner before the end of 2009, you can claim an amount on line 303 and any allowable amounts on line 326.

Net income of spouse or common-law partner

This is the amount on line 236 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return.

If you were living with your spouse or common-law partner on December 31, 2009, use his or her net income for the whole year. This applies even if you got married or back together with your spouse in 2009 or you became a common-law partner or started to live with your common-law partner again (see the definition Marital status).

If you separated in 2009 because of a breakdown in your relationship and were not back together on December 31, 2009, reduce your claim only by your spouse's or common-law partner's net income before the separation. In all cases, enter, in the "Information about your spouse or common-law partner" area on page 1 of your return, the amount you use to calculate your claim, even if it is zero.

Tax Tip
If you cannot claim the amount on line 303 (or you have to reduce your claim) because of dividends your spouse or common-law partner received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse's or common-law partner's dividends. For more information, see line 120.

Line 305 - Amount for an eligible dependant

You may be able to claim this amount if, at any time in the year, you met all of the following conditions at once:

In addition, at the time you met the above conditions, the dependant also must have been either:

Notes
 Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this amount.

For the purposes of this claim, your child is not required to have lived in Canada but still must have lived with you. This would be possible, for example, if you were a deemed resident (as defined under E and F) living in another country with your child.

Even if all of the preceding conditions have been met, you cannot claim this amount if any of the following apply:

Note
If you and another person were required to make support payments for the child for 2009 and, as a result, no one would be entitled to claim the amount for an eligible dependant for the child, you can still claim this amount provided you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim.

How to claim

You can claim this amount if your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) was less than $10,320. Calculate your amount on line 305 of your Schedule 1.

Complete the appropriate part of Schedule 5, and attach it to your paper return.

Notes
 You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant.

If you and another person both can claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.

Tax Tip
If the dependant has an impairment, see Guide RC4064, Medical and Disability-Related Information, for more information about different amounts you may be able to claim.

Line 367 - Amount for children born in 1992 or later

You can claim $2,089 for each of your or your spouse’s or common-law partner’s children who are under 18 years of age at the end of the year if the child resided with both of you throughout the year.

The full amount can be claimed in the year of the child's birth, death, or adoption.

Notes
If you are making this claim for more than one child, either you or your spouse or common-law partner must make the claim for all children under 18 years of age at the end of the year and who resided with both of you throughout the year.

If you have shared custody of the child throughout the year but cannot agree who will claim the amount, no one can make the claim for that child.

If the child did not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (see line 305) for that child can make the claim.

Notes
You can still claim this amount for the child if you were unable to claim for an eligible dependant because:

If you have shared custody of the child throughout the year but cannot agree who will claim the amount, no one can make the claim for that child.

If you and another person were required to make support payments for the child in 2009 and, as a result, no one would be entitled to claim either this amount or the amount for an eligible dependant for the child, you can still claim this amount provided you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, no one can make the claim for that child.

Tax Tip
You may be able to transfer all or part of this amount to your spouse or common-law partner or to claim all or part of his or her amount. For more information, see line 326.

Line 306 - Amount for infirm dependants age 18 or older

You can claim an amount up to a maximum of $4,198 for each of your or your spouse's or common law partner's dependent children or grandchildren only if that child or grandchild had an impairment in physical or mental functions and was born in 1991 or earlier.

You can also claim an amount for more than one person as long as each one meets all of the following conditions. The person must have been:

Notes
 A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age.

A child can include someone older than you who has become dependent on you.

If, for a particular dependant, anyone other than you is claiming an amount on
line 305, or anyone (including you) can claim an amount on line 315, you cannot claim an amount on line 306 for that dependant. If you are claiming an amount on line 305 for a dependant who has an impairment and is 18 years of age or older, you also may be able to claim a part of the amount on line 306 for that dependant.

You can claim an amount only if the dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $10,154.

If you were required to make support payments for that child, you cannot claim an amount on line 306 for that child. However, if you were separated from your spouse or common-law partner for only part of 2009 due to a breakdown in your relationship, you can still claim an amount for that child on line 306 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

How to claim

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

Tax Tip
For more information about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information.

Line 308 - CPP or QPP contributions through employment

Claim, in dollars and cents, the total of the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions shown in boxes 16 and 17 of your T4 slips. Do not enter more than $2,118.60.

If you contributed to the QPP in 2009 but resided outside Quebec on December 31, 2009, treat those contributions as if you made them to the CPP. Attach to your paper return the Relevé 1 slip your employer sent you.

Note
If you contributed to a foreign employer sponsored pension plan or to a Social Security Arrangement (other than a United States Arrangement), see Form RC269, Contributions to a Foreign Employer-Sponsored Pension Plan or to a Social Security Arrangement (other than a United States Arrangement).

If you contributed more than $2,118.60, enter the excess amount on line 448 of your return. We will refund this overpayment to you, or use it to reduce your balance owing. However, if you were a resident of Quebec on December 31, 2009, and contributed more than $2,118.60, claim the overpayment on your provincial income tax return for Quebec.

You may have an overpayment, even if you contributed $2,118.60 or less. For example:

You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2009 Canada Pension Plan Contributions and 2009 Employment Insurance Premiums.

Request for refund of CPP contributions

Under the Canada Pension Plan, a request for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made.

Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment, or you may have contributed less than you were required. This can happen if any of the following apply:

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $2,118.60, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2009 for which you can contribute to the CPP is $46,300. Making additional contributions may increase the pension you receive later.

To make additional CPP contributions for 2009, complete Schedule 8 and Form CPT20, Election to Pay Canada Pension Plan Contributions to calculate the amount of the additional contributions and claim the appropriate amounts at lines 222 and 310. Attach a copy of Schedule 8 and Form CPT20 to your paper return, or send Form CPT20 to us separately on or before June 15, 2011. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions.

Tax-exempt employment income earned by a registered Indian - If you are a registered Indian with tax-exempt employment income, and there is no amount shown in box 16 or 17 of your T4 slip, you may also be able to contribute to the CPP on this income.

Line 310 - CPP or QPP contributions on
self-employment and other earnings

Claim, in dollars and cents, the same amount you claimed on line 222 of your return.

Line 312 - Employment Insurance premiums

If you were not a resident of Quebec on December 31, 2009, claim, in dollars and cents, the total of the amount shown in box 18 of all your T4 slips. If you contributed to a provincial parental insurance plan (PPIP) in 2009, also include the total of the amount shown in box 55 of all your T4 slips on this line. Attach to your paper return the Relevé 1 slip your employer sent you. Do not enter more than $731.79.

Under proposed changes, if you were a resident of Quebec on December 31, 2009, and worked only in Quebec during the year, claim, in dollars and cents, the total of the amount shown in box 18 of all your T4 slips. Do not enter more than $583.74. If you contributed more than $583.74, enter, in dollars and cents, the excess amount on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance.

If, during the year, you were a resident of Quebec, worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your paper return. Claim, on this line, in dollars and cents, the amount of your Employment Insurance premiums from line 18 or line 19 (whichever is less) of Schedule 10.If you contributed more than $731.79, enter, in dollars and cents, the excess amount on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance owing.

Insurable earnings

This is the total of all earnings on which you pay Employment Insurance premiums. These amounts are shown in box 24 of your T4 slips for 2009 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $731.79 or less (if you were not a resident of Quebec) or $583.74 or less if you were a resident of Quebec. This can happen when your insurable earnings are less than the total of all amounts shown in box 14 of all your T4 slips. You can calculate your overpayment, if any, using Form T2204, Employee Overpayment of 2009 Canada Pension Plan Contributions and 2009 Employment Insurance Premiums. If you were a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. You will calculate the overpayment by completing Part C on Schedule 10.

If your insurable earnings are $2,000 or less, we will refund all of your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on this line. Instead, enter the total on line 450.

Request for refund of EI contributions

You may have an overpayment if your insurable earnings are more than $2,000 and less than $2,035. You can calculate your overpayment, if any, using Form T2204. Under the Employment Insurance Act, a request for a refund of EI overpayment must be made within three years after the end of the year for which the request is being made.

Line 375 - Provincial parental insurance plan (PPIP) premiums paid

Under proposed changes, if you were a resident of Quebec on December 31, 2009, and worked in Quebec during the year, claim, in dollars and cents, the total of the amount shown in box 55 of your T4 slips. The maximum you can claim is $300.08. Any overpayment is claimed on your provincial income tax return for Quebec.

If your PPIP insurable earnings are less than $2,000, do not enter any PPIP premiums on this line. Instead, claim this amount as an overpayment on your provincial income tax return for Quebec.

Line 376 - PPIP premiums payable on employment income

Under proposed changes, if you were a resident of Quebec on December 31, 2009, enter, in dollars and cents, the amount from line 16 of Schedule 10 if the following two conditions apply:

The maximum amount you can claim is $300.08.

Line 378 - PPIP premiums payable on self-employment income

Under proposed changes, if you were a resident of Quebec on December 31, 2009, claim, in dollars and cents, the amount from line 10 of Schedule 10.

The maximum amount you can claim is $300.08.

Line 363 - Canada employment amount

Claim the lesser of:


Line 364 - Public transit amount

You can claim the cost of monthly public transit passes or passes of longer duration such as an annual pass for travel within Canada on public transit during the year. These passes must permit unlimited travel on local buses, streetcars, subways, commuter trains or buses, and local ferries.

You can also claim the cost of shorter duration passes if each pass entitles you to unlimited travel for an uninterrupted period of at least 5 days and you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period.

You can claim the cost of electronic payment cards when used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days.

Only you or your spouse or common-law partner can claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:

Reimbursement of an eligible expense - You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all the amount if the reimbursement is included in your income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.

Receipts - If you are filing a paper return, do not include your receipts and passes, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 365 - Children's fitness amount

You can claim to a maximum of $500 per child the fees paid in 2009 that relate to the cost of registering your or your spouse's or common-law partner's child in a prescribed program (see below) of physical activity. The child must have been under 16 years of age or under 18 years of age if eligible for the disability amount at the beginning of the year in which an eligible fitness expense was paid.

You can claim this amount provided another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities - If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed provided that a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.

Note
You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children's fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness amount as long as the requirements are met.


Prescribed program

To qualify for this amount, a program must:

Notes
For a child who qualifies for the disability amount, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.

Physical activity includes horseback riding, but does not include activities where, as an essential component, a child rides on or in a motorized vehicle.

Reimbursement of an eligible expense - You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Receipts - If you are filing a paper return, do not include receipts issued by the organizations that deliver the programs, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 368 - Home renovation expenses

Under proposed changes, you can claim an amount for eligible expenses incurred for work performed or goods acquired after January 27, 2009, and before February 1, 2010 , under an agreement entered into after January 27, 2009, related to an eligible dwelling. The amount can only be claimed on your 2009 tax return and applies to the total eligible expenses of more than $1,000, but not more than $10,000.

The expenses are eligible when they are incurred in relation to a renovation or alteration to an eligible dwelling (including the land that forms part of the eligible dwelling) and are of an enduring nature and integral to the dwelling. Eligible expenses include the cost of labour and professional services, building materials, fixtures, equipment rentals, and permits. See "examples of eligible expenses".

Eligible dwelling

An eligible dwelling of an individual is a housing unit located in Canada. All the following conditions must be met:

Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered as part of your eligible dwelling.

If during the eligibility period you sold and purchased an eligible dwelling, eligible expenses that you incurred for both dwellings will normally be eligible for the home renovation tax credit (HRTC). However, the maximum amount of eligible expenses you can claim for the HRTC is $10,000.

If you own, alone or jointly with another person, both a house and a cottage and if you, your current or former spouse or your current or former common-law partner or any of your or your spouse or common-law partner's children ordinarily inhabited each property at any time during the eligible period, eligible expenses incurred for both properties will generally be eligible for the HRTC. However, the maximum amount of eligible expenses you can claim for the HRTC is $10,000.


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Claiming home renovation expenses

The claim for eligible expenses is family-based. Eligible family members include you and your spouse or common law partner and your or your spouse's or common law partner's children who are under 18 years of age at the end of 2009 (other than a child who, at any time during the eligibility period - after January 27, 2009, and before February 1, 2010 - was married, was in a common law relationship, or had a child).

The claim can be split among eligible family members, but the total amount claimed cannot exceed the maximum allowable.

Example
Chris and Sue bought an energy-efficient furnace in March 2009. They paid $9,500 for the furnace and installation. They will calculate the maximum amount of their home renovation expenses as follows:

Total eligible expenses (maximum $10,000)    $9,500
Base amount -  $1,000
Home renovation expenses = $8,500

Either Chris or Sue can claim the entire amount of $8,500 on line 368 or they can each claim a portion of the expenses, provided the total amount claimed does not exceed $8,500. In this case, if Chris claims $3,500 on line 368, Sue can claim $5,000 on line 368 of her 2009 return.

If two or more families share the ownership of an eligible dwelling, each family can claim its own amount that is calculated on its respective eligible expenses.

Example
John Orr and his brother, Dave Orr, jointly own a cottage. John paid $11,000 and Dave paid $9,000 to renovate the bathroom and the kitchen in May 2009. They will each calculate the maximum amount of their home renovation expenses as follows:

John

Total eligible expenses (maximum $10,000)  $10,000
Base amount - $ 1,000
Home renovation expenses = $9,000

Dave

Total eligible expenses (maximum $10,000)    $9,000
Base amount  - $1,000
Home renovation expenses = $8,000

John can claim $9,000 and Dave can claim $8,000 on line 368 of their 2009 returns.

Condominiums and co-operative housing corporations

For condominiums and co-operative housing corporations (or, for civil law, a syndicate of co-owners), your share of the cost of eligible expenses for common areas qualifies for the HRTC if all the following conditions are met:


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Government tax credits or grants

Eligible expenses are not reduced by government tax credits or grants to which you may be entitled. For example, if you qualify for and take advantage of a grant under the ecoENERGY - Retrofit Homes program, you can receive the grant and claim the home renovation expense amount for the same expense. For more information, visit the ecoACTION Website.

Vendor rebates or incentives

Eligible expenses are not generally reduced by reasonable rebates or incentives offered by the vendor or manufacturer of goods or the provider of the service. For example, a promotion that provides 10% cash back in the form of a gift card based on purchases made from a particular vendor or manufacturer of goods or a service would be acceptable and would not reduce the expenditures.

Rental and/or business use of part of an eligible dwelling

If you earn rental or business income from part of your eligible dwelling, you can only claim the amount for expenses incurred for the personal-use areas of your dwelling. For expenses incurred for common areas or that benefit the housing unit as a whole (such as re-shingling a roof), divide the expense between personal use and income earning use and claim the personal-use portion.

Examples of eligible expenses

Generally, in addition to projects you do yourself, work performed by electricians, plumbers, carpenters, architects, etc. in respect of an eligible expense qualifies for the HRTC.

The following items are examples of eligible expenses:

Notes
If an eligible expense qualifies for medical expense amounts, you can claim both the medical expenses and the HRTC for that expenditure. For more information, see lines 330 and 331.

Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (i.e., have become part of the home) and therefore would qualify for the HRTC. In some circumstances, draperies and curtains may qualify for the HRTC, if they would not keep their value or usefulness if installed in another dwelling. If these qualifying criteria are not met, it is likely that draperies and curtains would not qualify for the HRTC.


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Examples of ineligible expenses

The following items are examples of ineligible expenses:

Note
Expenses are not eligible if the goods or services are provided by a person related to you, unless that person is registered for the Goods and Services Tax/Harmonized Sales Tax under the Excise Tax Act. If your family member is registered for GST/HST and if all other conditions are met, the expenses are eligible for the HRTC.

Supporting documents

Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts, and must clearly identify the type and quantity of goods purchased or services provided, including, but not limited to the following information:

For more information, go to our Home renovation tax credit (HRTC) page.

How to claim

Complete Schedule 12 to claim your eligible home renovation expenses and attach it to your paper return. Enter the amount from line 7 of your Schedule 12 on line 368 of your 2009 Schedule 1.

Receipts - If you are filing a paper return, do not include your receipts, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.




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Line 369 - Home buyers' amount

Under proposed changes, you can claim an amount of $5,000 for the purchase of a qualifying home made after January 27, 2009, (closing after this date) if both of the following apply:

Note
You do not have to be a first-time home buyer if you are eligible for the disability amount or if you buy the home for the benefit of a related person who is eligible for the disability amount. However, the purchase must be made to allow the person eligible for the disability amount to live in a home that is more accessible or better suited to the needs of that person. For the purposes of the home buyers' amount, a person eligible for the disability amount is one for whom a disability amount can be claimed for the year in which an agreement to buy the home was entered into or could be claimed if costs for attendant care or care in a nursing home were not claimed as a medical expense on line 330 or 331.

A qualifying home must be registered in your and/or your spouse's or common-law partner's name in accordance with the applicable land registration system, and must be located in Canada. It includes existing homes and homes under construction. The following are considered qualifying homes:

Note
A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. However, a share that only gives you the right to tenancy in the housing unit does not qualify.

You, your spouse or common-law partner, or the person eligible for the disability amount must intend to live in the qualifying home as their principal place of residence no later than one year after it is purchased.

The claim can be split between you and your spouse or common-law partner, but the combined total cannot exceed $5,000.

When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $5,000.

Supporting documentation - If you are filing a paper return, do not include the documents supporting your purchase transaction, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 313 - Adoption expenses

You can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $10,909.

The claim for eligible expenses can be split between two adoptive parents as long as the combined total claim is not more than the amount before the split.

Parents can claim these incurred expenses in the tax year that includes the end of the adoption period in respect of the child. The adoption period:


Eligible adoption expenses

Eligible adoption expenses that you can claim are:

Reimbursement of an eligible expense - You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received.

Receipts - If you are filing a paper return, do not include your receipts, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 314 - Pension income amount

You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 115, 116, and/or 129 of your return.

Make sure you have reported your pension or annuity income correctly. To calculate your claim, complete the chart for line 314 on the federal worksheet in the forms book.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 314 of your and your spouse's or common-law partner's Schedule 1.

Note
Amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, retiring allowances, excess amounts from a RRIF transferred to an RRSP, another RRIF or annuity, amounts shown in boxes 18, 20, 22, 26, 28, and 34 of your T4RSP slip, and amounts distributed from a retirement compensation arrangement shown on your T4A-RCA slip, do not qualify.

Tax Tip
You may be able to transfer all or part of your pension income amount to your spouse or common-law partner or to claim all or part of his or her pension income amount. For more information, see line 326.

Line 315 - Caregiver amount

If, at any time in 2009, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,198 for each dependant. Each dependant must have been one of the following individuals:

In addition, each dependant must meet all of the following conditions. The person must have:

If you were required to make support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only part of 2009 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on lines 305 and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

Complete the chart for line 315 on the federal worksheet in the forms book to calculate your claim. Complete the appropriate part of Schedule 5, and attach it to your paper return.

Claim made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant. For more information about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information.

Line 316 - Disability amount (for self)

To claim this amount, you must have had an impairment in physical or mental functions that is severe and prolonged during 2009. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. You may be able to claim $7,196 if a qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.

To view your disability tax credit information, go to our My Account page. For more information, including details about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information. That guide includes Form T2201.

Supplement for persons under 18

If you qualify for the disability amount and were under 18 years of age at the end of the year, you can claim up to an additional $4,198. However, this supplement may be reduced if, in 2009, someone claimed child care expenses (on line 214) or attendant care expenses (as a medical expense on line 330 or 331) for you. It will also be reduced if you claimed attendant care expenses on line 215 or 330 for yourself.

How to claim

Tax Tips
You may be able to transfer all or part of your disability amount (and, if it applies, the supplement) to your spouse or common-law partner (who would claim it on line 326 ) or to another supporting person (who would claim it on line 318 ).

You may be able to claim all or part of the disability amount (and, if it applies, the supplement) transferred from your spouse or common-law partner on line 326 or from another dependant on line 318.

Also, you may be able to claim a Working Income Tax Benefit disability supplement. For more information, see line 453 .

Line 318 - Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's disability amount (line 316) if he or she was resident in Canada at any time in 2009 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).

In addition, one of the following situations has to apply:

Notes
 You cannot claim this credit if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.

If you are splitting this claim with another individual, attach a note to your paper return including the name and social insurance number of the other individual who is making this claim. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

If you or anyone else paid for an attendant, or for care in an establishment, special rules may apply. For more information, see Guide RC4064, Medical and Disability-Related Information. To view your disability tax credit information, go to our My Account page.

How to claim

Tax Tip
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant. See Guide RC4064, Medical and Disability-Related Information, about different amounts you may be able to claim.

Line 319 - Interest paid on your student loans

A loan may have been made to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education. If so, only you can claim an amount for the interest you, or a person related to you, paid on that loan in 2009 or the preceding five years.

You can claim an amount only for interest you have not previously claimed. If you have no tax payable for the year the interest is paid, it is to your advantage not to claim it on your tax return. You can carry the interest forward and apply it on your return for any of the next five years.

Notes
 You cannot claim interest paid on any other kind of loan, or on a student loan that has been combined with another kind of loan. If you renegotiated your student loan with a bank or financial institution, or included it in an arrangement to consolidate your loans, the interest on the new loan does not qualify for this tax credit.

In addition, you cannot claim interest paid in respect of a judgment obtained after you failed to pay back a student loan.

Receipts - If you are filing a paper return, include receipts for the amounts you claim in 2009. If you are filing electronically, keep them in case we ask to see them.

Line 323 - Tuition, education, and textbook amounts

Complete Schedule 11 to report your total eligible tuition, education, and textbook amounts for 2009 and any unused amounts carried forward from previous years that are shown on your notice of assessment or notice of reassessment for 2008. For more information, see "Transferring and carrying forward amounts" or see Pamphlet P105, Students and Income Tax.

Tax Tips
Even if you have no tax to pay and you are transferring part of your tuition, education, and textbook amounts, you should file your return and attach a completed Schedule 11 so we can update our records with your unused tuition, education, and textbook amounts available for carryforward to other years.

If you are transferring an amount to another person, do not transfer more than the person can use. That way, you can carry forward as much as possible to use in a future year.

You may be able to claim all or part of your spouse's or common-law partner's tuition, education, and textbook amounts on line 326 and/or your child or grandchild's tuition, education, and textbook amounts on line 324.

Eligible tuition fees

Generally, a course qualifies if it was taken at the post-secondary level or (for individuals 16 years of age or older at the end of the year) it develops or improves skills in an occupation and the educational institution has been certified by Human Resources and Skills Development Canada. In addition, you must have taken the course in 2009.

Not all fees can be claimed. To qualify, the fees you paid to attend a Canadian educational institution must be more than $100. For fees paid to an educational institution outside Canada, see Pamphlet P105 and Information Sheet RC192, Information for Students - Educational Institutions Outside Canada. In addition, you cannot include in your claim the amounts paid for other expenses, such as board and lodging, students' association fees, or textbooks (see "Textbook amount").

If the fees were paid or reimbursed by your employer, or an employer of one of your parents, you can claim them only if the payment or reimbursement was included in your or your parent's income.

Forms

You can get these forms from us. You also can get Form TL11B from your flying school or club.

Education amount

You can claim this amount for each whole or part month in 2009 in which you were enrolled in a qualifying program. If you were under 16 years of age at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Generally, you cannot claim this amount for a program for which you received a benefit, a grant, an allowance, or a reimbursement of your tuition fees.

However, you can claim this amount even if you received salary or wages from a job that is related to your program of study, certain other kinds of payments, such as scholarships and student loans, or if you received and included in your income any financial assistance provided under either:

Your educational institution has to complete and give you Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club, or Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States, whichever applies, to confirm the period in which you were enrolled in a qualifying program.

The following amounts apply for each month in which you were enrolled in a qualifying program:

You cannot claim more than one education amount for a particular month.

Textbook amount

You can claim this amount only if you are entitled to claim the education amount.

The amount is:

Transferring and carrying forward amounts

You have to claim your tuition, education, and textbook amounts first on your own return, even if someone else paid your fees. However, you may be able to transfer the unused part of these amounts to your spouse or common-law partner (who would claim it on line 326 of his or her Schedule 1) or to your or your spouse's or common-law partner's parent or grandparent (who would claim it on line 324 of his or her Schedule 1).

Complete Schedule 11 (particularly line 327) to calculate this transfer and Forms T2202, T2202A, TL11A, TL11B, or TL11C to designate it. Attach Schedule 11 to your return even if you are transferring your total tuition, education, and textbook amounts.

You can carry forward and claim in a future year the part of your tuition, education, and textbook amounts you cannot use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay federal tax. Calculate the carry-forward amount on Schedule 11.

To view your carry-forward amounts, go to our My Account page.

Receipts - If you are filing a paper return, attach a completed Schedule 11 but not your receipts or other forms. Keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 324 - Tuition, education, and textbook amounts transferred from a child

You may be the parent or grandparent of a student or his or her spouse or common-law partner. If so, the student may be able to transfer to you all or part of his or her tuition, education, and textbook amounts for 2009. The maximum tuition, education, and textbook amounts transferred from a child (or from each child) is $5,000 minus the amounts that he or she uses even if there is still an unclaimed part.

Note
The student cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year.

How to claim

The student has to complete Schedule 11 (particularly line 327) and attach it to his or her return to calculate the transfer amount. The student must also complete any of the following applicable forms: Form T2202, Education and Textbook Amounts Certificate, Form T2202A, Tuition, Education, and Textbook Amounts Certificate, Form TL11A, Tuition, Education, and Textbook Amounts Certificate - University Outside Canada, Form TL11B, Tuition, Education, and Textbook Amounts Certificate - Flying School or Club, or Form TL11C, Tuition, Education, and Textbook Amounts Certificate - Commuter to the United States, whichever applies, to designate you as the person who can claim it. If the tuition fees being transferred to you are not shown on these forms, you should have a copy of the student's official tuition fee receipt.

Amounts claimed by student's spouse or common-law partner - If a student's spouse or common-law partner claims an amount on line 303 or 326 for the student, you cannot claim an amount on line 324 for that student. However, the student's spouse or common-law partner can include the transfer on line 326.

No amounts claimed by student's spouse or common-law partner - If the student's spouse or common-law partner does not claim an amount on line 303 or 326 for the student, or if the student does not have a spouse or common-law partner, the student can choose which parent or grandparent will claim an amount on line 324.

Only one person can claim this transfer from the student. However, it does not have to be the same parent or grandparent that claims an amount on line 305 or 306 for the student.

Receipts - If you are filing a paper return, do not include the student's Schedule 11, forms, or official tuition fee receipts with your return, but keep them in case we ask to see them. However, Schedule 11 must be attached to the student's return. If you are filing electronically, keep all of your documents.

Line 326 - Amounts transferred from your spouse or common-law partner

You may be able to claim all or part of the following amounts for which your spouse or common-law partner qualifies:

Note
 Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook amounts carried forward from a previous year. In addition, he or she cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2009.

Complete Schedule 2 to calculate your claim. Make sure you enter your marital status and the information concerning your spouse or common-law partner (including his or her net income even if it is zero) in the Identification area on page 1 of your return.

If the amount on this line includes a new application for the disability amount, also attach a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if your spouse or common-law partner qualifies. If he or she qualified for the disability amount for 2008 and still met the eligibility requirements in 2009, you can claim this amount without sending us a new Form T2201. However, you have to send us one if the previous period of approval ended before 2009 or we ask you to do so.

Receipts - If you are filing a paper return, include the completed Schedule 2. If your spouse or common-law partner is not filing a return, also attach the information slips that show his or her income.

Do not include any receipts or forms (other than your own Schedule 2) for your spouse's or common-law partner's tuition, education, or textbook amounts, but keep them in case we ask to see them. If you are filing electronically, keep all of your documents.

Line 330 - Medical expenses for self, spouse or
common-law partner, and your dependent children born in 1992 or later

You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:

Medical expenses for other dependants must be claimed on line 331.

You can claim medical expenses paid in any 12-month period ending in 2009 and not claimed for 2008. Generally, you can claim all amounts paid, even if they were not paid in Canada. Your total expenses have to be more than either 3 % of your net income (line 236) or $2,011, whichever is less.

Notes
On the return for a person who died in 2009, a claim can be made for expenses paid in any 24-month period that includes the date of death, if they were not claimed for any other year.

If you are claiming expenses paid for a dependant who died in the year, these amounts can be claimed for any 24-month period that includes the date of death, if they were not claimed for any other year.

Tax Tip
There is a refundable tax credit for working individuals with low incomes and high medical expenses (see line 452).

Eligible medical expenses

Some eligible medical expenses that you can claim are:

Tax Tip
Alterations made to your dwelling to make it more accessible may also qualify for the home renovation expenses amount. For more information, see line 368, Home renovation expenses, and Interpretation Bulletin IT-519 Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

Reimbursement of an eligible expense - You can only claim the part of an expense for which you have not been or will not be reimbursed. However, you can claim all of the expense if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Travel expenses - If medical treatment is not available to you within 40 kilometres of your home, you may be able to claim the cost of travelling to get the treatment somewhere else. You can choose to simplify the way you calculate this amount. For more information, use Info-Tax, one of our T.I.P.S. services. If you use the simplified method, you can find the rate per kilometre for each province or territory by going to our Travel expenses page.

If you had to travel at least 80 kilometres from your home, you can deduct accommodation and meal expenses in addition to your travelling expenses.

For more information on medical expenses, use Info-Tax, one of our T.I.P.S. services. You can also see Guide RC4064, Medical and Disability-Related Information, and Interpretation Bulletin IT-519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction.

Tax Tip
Compare the result with the amount your spouse or common-law partner would be allowed. It may be better for the one of you with the lower net income (line 236) to claim the allowable medical expenses. You can make whichever claim you prefer.


The following example shows how to calculate your claim.

Example
Rick and his wife Paula have reviewed their medical bills and decided that the 12-month period ending in 2009 for which they will calculate their claim is July 1, 2008, through June 30, 2009. They incurred the following expenses:

Rick $1,500
Paula $1,000
Jenny (their 16-year-old daughter) $1,800
Kyle (their 19-year-old son) $1,000
Total medical expenses $5,300

The total allowable expenses for 2009 are $4,300, which will be entered on line 330. As Kyle is older than 18 years of age, his expenses will be reported on line 331.

Paula's net income on line 236 of her return is $32,000. She calculates 3% of that amount as $960. Because the result is less than $2,011, she enters $960 on the line below line 330 on Schedule 1 and subtracts it from $4,300. The difference is $3,340, which is the amount (A) above line 331.

Rick's net income on line 236 of his return is $48,000. He calculates 3% of that amount as $1,440. Because the result is less than $2,011, he enters $1,440 on the line below line 330 and subtracts it from $4,300. The difference is $2,860.

In this case, Paula and Rick have found it better for Paula to claim all the expenses for them and their daughter Jenny.

Receipts - If you are filing a paper return, include your receipts and any receipts for the person that you are claiming (other than for premiums paid to a health services plan, which you should keep in case we ask to see them) and other documents. Receipts must show the name of the company or individual to whom the expense was paid. Receipts for attendant care or therapy paid to an individual also should show the individual's social insurance number.

You may be claiming expenses that would be allowable only for a patient who qualified for the disability amount (line 316). To qualify for the disability amount, a qualified practitioner must certify on Form T2201, Disability Tax Credit Certificate, that an individual has a severe and prolonged mental or physical impairment. We must receive and approve this form before you can claim the expenses.

If you are filing electronically, keep all of your documents in case we ask to see them.

Line 331 - Allowable amount of medical expenses for other dependants

Claim the part of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support on line 331:

The expenses must meet the criteria in the section called "Eligible medical expenses" at line 330. Also, the claim must be for the same 12-month period that was determined under line 330.

For more information, see Guide RC4064 , Medical and Disability-Related Information . This guide includes Form T2201 .

You have to calculate, for each dependant, the medical expenses that you are claiming on this line. The total of these expenses must exceed the lesser of $2,011 or 3% of the dependant's net income for the year (line 236), up to a maximum of $10,000.

Use the following chart for each dependant:

Other dependant's medical expenses  
Less: $2,011 or 3% of line 236 of that dependant (whichever is less) -
Subtotal =
Allowable medical expenses (maximum $10,000)  

Enter on line 331 the total of all allowable amounts in respect of each dependant.

Complete the appropriate part of Schedule 5 for each dependant and attach it to your paper return.

Example
 Dan has two dependent children, Marc, who is 19 years of age and has a net income of $6,000, and Ross, who is 21 years of age and has a net income of $8,000. Dan has paid $2,000 in medical expenses for Marc and $11,000 in medical expenses for Ross. Dan's calculations are:

Other dependant's medical expenses (Marc)    $ 2,000
Less: $2,011 or 3% of line 236 for Marc
(whichever is less)		 -  $   180
Subtotal = $ 1,820
Allowable medical expenses for Marc
(maximum $10,000) 		   $ 1,820
Other dependant's medical expenses (Ross)   $11,000
Less: $2,011 or 3% of line 236 for Ross
(whichever is less)		 - $    240
Subtotal = $ 10,760
Allowable medical expenses for Ross
(maximum $10,000) 		   $ 10,000

Dan has to complete Schedule 5 and claim $11,820 ($1,820 for Marc and $10,000 for Ross) on line 331.


Line 349 - Donations and gifts

You can claim donations either you or your spouse or common-law partner made. Enter your claim from the calculation on Schedule 9. See Pamphlet P113, Gifts and Income Tax, for more information about donations and gifts or if you donated any of the following:

Notes
These gifts do not include contributions to political parties. If you contributed to a federal political party, see lines 409 and 410 to find out about claiming a credit. If you contributed to a provincial or territorial political party, see the provincial or territorial forms in the forms book to find out about claiming a credit. If you are a resident of Quebec, refer to your provincial guide.

Gifts to Canada include monetary gifts made directly to the federal Debt Servicing and Reduction Account. If you made such a gift, which will be used only to service the public debt, you should have received a tax receipt. To make a gift to this account, which should be made payable to the Receiver General, send it, along with a note asking that we apply it to this account, to: Place du Portage, Phase III, 11 Laurier Street, Gatineau QC  K1A 0S5.

Receipts - If you are filing a paper return, include your Schedule 9, as well as your official receipts showing either your or your spouse's or common-law partner's name. You do not have to attach receipts for amounts shown in box 46 of your T4 slip or T4A slips, box 48 of your T3 slip, box 103 of your T5013 or T5013A slips, or on financial statements showing an amount a partnership allocated to you.

If you received a T5003 slip with an amount shown in box 13, you must submit this slip as well as the charitable donation receipt you received from the registered charity. You must also complete and attach Form T5004, Claim for Tax Shelter Loss or Deduction, to your return. For more information, see "Tax shelters".

You may have included with a previous return a receipt for a donation you are claiming for 2009. If so, attach a note indicating the return with which you submitted the receipt.

If you are filing electronically, keep all of your documents in case we ask to see them.

If you need more information about official receipts, see Interpretation Bulletin IT-110, Gifts and Official Donation Receipts.

Allowable charitable donations and government gifts (line 340 of Schedule 9)

Add up all of the eligible amounts of your donations made in 2009 plus any donations made in any of the previous five years that have not been claimed before. This includes unclaimed gifts to Canada, a province, or a territory made after 2003. However, if the gift was agreed to in writing before February 19, 1997, include it on line 342 of Schedule 9.

The eligible amount is the amount by which the fair market value of your gift or monetary contribution exceeds any advantage that you received or will receive for making the donation or gift. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit. This applies to any donations or gifts made after December 20, 2002. For more information, see Pamphlet P113, Gifts and Income Tax.

Generally, you can claim on line 340 all or part of this amount, up to the limit of 75% of your net income (line 236). For the year a person dies and the year before that, this limit is 100% of the person's net income.

Note
 If you have taken a vow of perpetual poverty as a member of a religious order, this limit does not apply. Claim your donations on line 256.

Tax Tip
You do not have to claim, on your return for 2009, the donations you made in 2009. It may be more beneficial for you not to claim them for 2009 but to carry them forward and claim them on your return for any of the next five years. No matter when you claim them, you can claim them only once.

Qualified donees

Generally, you can claim only amounts you gave to registered charities and other qualified donees. For a list of the types of donees that qualify, use Info-Tax, one of our T.I.P.S. services or see Pamphlet P113, Gifts and Income Tax.

Cultural and ecological gifts (line 342 of Schedule 9)

Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2009 and carry forward any unused part for up to five years. For more information about the amount to claim for these gifts, see Pamphlet P113, Gifts and Income Tax.

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