Federal Income Tax and Benefit Guide – 2021
Completing your return (Step 6), Supporting documents, After your file, and Appendix

Step 6 – Refund or balance owing

Line 42800 – Provincial or territorial tax

Residents of a province or territory other than Quebec on December 31, 2021

Complete Form 428 to calculate your provincial or territorial tax to enter on line 42800 of your return.

Residents of Quebec on December 31, 2021

To calculate your tax for Quebec, complete a Revenu Québec Income Tax Return.

Note

If you had income from a business (including income that you received as a limited or non-active partner) and the business has a permanent establishment outside the province or territory where you resided, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes.

Line 43700 – Total income tax deducted

Claim the total of the amounts shown in the "Income tax deducted" box of all your Canadian information slips.

If you are electing to split your eligible pension income with your spouse or common-law partner, enter the result for income tax deducted from Form T1032, Joint Election to Split Pension Income.

Residents of a province or territory other than Quebec on December 31, 2021

If you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return.

Residents of Quebec on December 31, 2021

Do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return.

Line 43800 – Tax transfer for residents of Quebec

Residents of Quebec on December 31, 2021

If you earned income, such as employment income, outside Quebec during the year, tax may have been deducted for a province or territory other than Quebec. Enter, on line 43800 of your federal return, the transfer amount (up to the maximum) and claim the same amount on line 454 of your Revenu Québec Income Tax Return.

You can transfer to the Province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.

Notes

If you and your spouse or common-law partner jointly elected to split pension income, your calculation of the transfer for line 43800 may be impacted. If you are the one receiving the transfer (amount reported on line 11600 of your return), you can include the income tax added on line 43700 of your return relating to the split-pension amount in your calculation of the transfer for line 43800.

If you are the one doing the transfer (claiming a deduction on line 21000 of your return), do not include the corresponding income tax transferred to your spouse or common-law partner on line 43700 of their return in the calculation of the transfer for line 43800.

Line 44000 – Refundable Quebec abatement

Calculate your abatement if you were a resident of Quebec on December 31, 2021, and you did not have a business with a permanent establishment outside Quebec.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement:

  • You had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec
  • You were not a resident of Quebec on December 31, 2021, and the business has a permanent establishment in Quebec

Line 45000 – Employment insurance overpayment

If you contributed more to your employment insurance (EI) premiums than you had to (see line 31200), claim the difference on line 45000 of your return

Note 

If you repaid some of the EI benefits overpayment that you received, do not claim the repayment on line 45000 of your return. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid.

The CRA will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund.

Residents of Quebec on December 31, 2021

If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. The excess contribution on line 45000 of your return is reduced by the provincial parental insurance plan premiums that you have to pay (line 31210 of your return).

The part of the excess contribution used will be transferred directly to Revenu Québec

Line 45350 – Canada training credit (CTC)

Complete Schedule 11, Federal Tuition, Education and Textbook Amounts and Canada Training Credit, to claim the CTC for:
  • eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2021
  • fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2021

To claim the CTC, you must meet all of the following conditions:

  • You were resident in Canada for all of 2021
  • You were at least 26 years of age and less than 66 years of age at the end of the year
  • You have a Canada training credit limit (CTCL) for 2021 on your latest notice of assessment or reassessment for 2020

You can claim up to whichever amount is less:

  • half of the fees claimed on line 32000 of your federal Schedule 11
  • your CTCL for 2021

The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax.

Line 46900 – Eligible educator school supply tax credit

If you were an eligible educator, you can claim up to $1,000 for eligible supplies expenses.

Eligible educator

You are considered an eligible educator if, at any time during the 2021 tax year, both of the following conditions are met:

  • You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility
  • You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed

Eligible supplies expense 

An eligible supplies expense is the amount that you paid in 2021 for teaching supplies that meet all of the following conditions:

  • You bought the teaching supplies for teaching or facilitating students' learning
  • The teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment
  • You were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income)
  • The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year

Teaching supplies are consumable supplies and prescribed durable goods. Durable goods are:

  • books, games and puzzles
  • containers (such as plastic boxes or banker boxes)
  • educational support software

Notes

Teaching supplies purchased in order to teach from an online platform due to COVID-19 are eligible for this credit if all of the conditions above have been met.

Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met.

The CRA may ask you later to provide a written certificate from your employer or a delegated official of the employer (such as the principal of the school or the manager of the child care facility) attesting to the eligibility of your expenses for the year.

Line 47555 – Canadian journalism labour tax credit (CJLTC)

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization in 2021, you can claim the CJLTC allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2021.

Notes

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization in 2020, you can claim the CJLTC allocated to you by the partnership for 2020. To claim the credit, request a reassessment to your 2020 tax return. The amount you can claim is shown in box 236 of your T5013 slip for 2020. Attach a copy of the T5013 slip to your request for reassessment.

As the CJLTC is taxable to you, include the amount allocated to you by the partnership (box 236 of your T5013 slip) in your business income (line 13500 of the return) in the same tax year. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income

Line 47600 – Tax paid by instalments

In February 2022, the CRA will send you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2021 that the CRA has received.

If you made an instalment payment for your 2021 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return.

Line 47900 – Provincial or territorial credits

To find out which provincial or territorial credits you may be entitled to claim, see the provincial or territorial information guide in your tax package. 

Line 48400 – Refund

Direct deposit

Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit.

Line 48500 – Balance owing

Your balance owing is due no later than April 30, 2022. Do not mail cash or include cash with your return.

The CRA will charge daily compound interest on any outstanding balance starting May 1, 2022, until your balance is paid in full.

You can pay your balance owing in any of the following ways:

  • Pay online by using your Canadian financial institution's services
  • Pay online by using the CRA's My Payment service at Pay now with My Payment
  • Pay by setting up a pre-authorized debit agreement using My Account for Individuals
  • Pay by credit card, e-transfer or PayPal through a third-party service provider
  • Pay in person, with cash or by debit, at any Canada Post outlet across Canada for a fee. To do so you will need a remittance voucher with a QR code or a self-generated QR code. For more information, go to Payments to the Canada Revenue Agency
  • Pay in person at your financial institution in Canada. To do so, you have to use a remittance voucher, which you can ask for in My Account for Individuals or by contacting the CRA

If you can't pay your balance owing by April 30, 2022, go to When you owe money – collections at the CRA to learn more about managing your tax debt, or see Information Circular IC98-1R7, Tax Collections Policies. For more information, go to Payments to the Canada Revenue Agency.

Supporting documents

When you file your paper return, attach the supporting documents listed below. If you make a claim without providing the requested supporting documents, the CRA may disallow the credit or deduction you claimed. This could delay the processing of your return.

Attach the following documents to your paper return:

  • Information slips
    Attach one copy of each of your information slips, such as a T4, T4A, and T5, including provincial slips such as the Relevé 1, if applicable

Note

If you are missing an information slip, attach a copy of your final pay stub or statement instead. Keep your original documents. Also, attach a note stating the payer’s name and address, the type of income involved, and what you are doing to get the slip.

  • Forms and schedules
    Attach your completed forms and schedules as instructed on the return or in the guide
  • Line 10400 – Other employment income
    Attach a list of your expenses relating to research grants
  • Line 11400 – CPP or QPP benefits
    Attach a letter from Service Canada showing the amount of the lump-sum benefit payment that you received that applies to previous years unless these amounts are shown on your T4A(P) slip
  • Line 11500 – Other pensions and superannuation
    Attach a note identifying the type of pension that you received from a foreign country and the country that it came from
  • Line 12200 – Net partnership income (limited or non-active partners only)
    Attach a copy of the partnership’s financial statement if you did not receive a T5013 slip
  • Line 12600 – Rental income
    Attach Form T776 or a statement showing your rental income and expenses
  • Line 13000 – Other income
    Attach a note if one of the following applies:
    • You have more than one type of income. Specify each type of income you are reporting
    • You are reporting a death benefit (other than Canada Pension Plan or Quebec Pension Plan). State any amount that you received but did not include in your income
  • Lines 13499 to 14300 – Self-employment income
    Attach a copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses
  • Line 20800 – RRSP deduction
    Attach your official receipts for all amounts that you contributed to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), and specified pension plan (SPP) from March 2, 2021, to March 1, 2022, including those you are not deducting on your return for 2021 and those you are designating as Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) repayments
  • Line 22400 – Exploration and development expenses
    Attach your information slips such as a T5, T101, or T5013. If you do not have these slips, get a statement identifying you as a participant in the venture. The statement has to show your allocation (the number of units you own, the percentage assigned to you, or the ratio of your units to those of the whole partnership), and give the name and address of the fund
  • Line 23200 – Other deductions
    Attach one of the following:
    • A note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
    • Form RC4625 or a letter from the registered disability savings plan issuer
  • Line 25100 – Limited partnership losses of other years
    Attach a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years
  • Line 25600 – Additional deductions
    Attach a note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
  • Step 5 – Federal tax
    If you are claiming an amount for a non-resident dependant, attach the proof of payment for support showing your name, the amount and date of the payment, and the dependant’s name and address. If you sent the payments to a guardian, the guardian’s name and address must also be on the proof of payment
  • Line 31800 – Disability amount transferred from a dependant
    Attach a note stating the dependant’s name, social insurance number, and relationship to you, if you are not attaching Form T2201. If you are splitting the unused part of this amount with another person, attach a note to your paper return that includes the name and social insurance number of the other person who is claiming this amount
  • Lines 40900 and 41000 – Federal political contribution tax credit
    Attach your official receipts for amounts not shown in box 14 of your T5003 slips, box 184 of your T5013 slips, or on financial statements showing an amount a partnership allocated to you
  • Line 45700 – Employee and partner GST/HST rebate
    Attach Form GST370
  • Line 48400 – Refund
    Attach a note if you want the CRA to transfer your refund to your 2022 instalment account
Did you know

Did you know...

Even if you do not have to attach certain supporting documents to your return, or if you are filing your return electronically, keep your supporting documents for six years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment.

After you file your return

Notice of assessment

Sometime in 2022, the CRA will start the process of switching to electronic notices of assessment or reassessment.

If you file your return using:

  • NETFILE or EFILE, you will receive your notice of assessment or reassessment electronically through your NETFILE software or EFILE service provider and/or through My Account for Individuals.
  • a paper return, you will receive your notice of assessment or reassessment:
    • electronically through My Account if you provided an email address to the CRA
    • by mail if you did not provide an email address to the CRA

Note

First-time filers will receive a notice of assessment by mail regardless of how they file their first tax return.

You will receive a notice of assessment after the CRA processes your return. The notice gives you a summary of your assessment and explanations of any changes made to your return. The notice tells you if you have a refund, owe money, or have a zero balance. It also gives you other important information, including but not limited to, your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your Canada training credit limit, and other amounts and balances that you may want to carry forward to a future year.

Processing time

The CRA's goal is to send you a notice of assessment, as well as any refund, within:

  • two weeks, when you file online
  • eight weeks, when you file a paper return

Note

These timelines apply to returns that are received on or before the due date.

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It's important to know that a review is not a tax audit. In most cases, it's simply a routine check to ensure that the information that you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.

Remember that the CRA is here to help you. If you can't get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you don't reply to the CRA's request, the CRA may adjust your return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You've got this!

How to change a return

If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.

Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2022 must relate to a tax year after 2011 to be considered.

You can change your return in any of the following ways:

Note

If the CRA has assessed your taxes owing for a year that you did not file a tax return, you must file a paper return for that year if you want to make a change.

For more information, go to How to change your return.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA). For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received:

  1. Try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence. If you do not have contact information, go to Contact the Canada Revenue Agency
  2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
  3. File a service complaint by filling out Form RC193, Service Feedback. For more information and how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsperson.

Formal disputes (objections and appeals)

If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.

For more information about objections or formal disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Reprisal complaints

If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Appendix

Use the following table to find out where to report your retirement income on your return. If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000), and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

Retirement income summary table
Slip Box number Conditions Where to report the amount on your return
T3 Box 31 None line 11500
T3 Boxes 22, 26 None line 13000
T4 Boxes 66, 67 None line 13000
T4A Box 016 None line 11500
T4A Boxes 018, 106 None line 13000
T4A Boxes 024, 194
  • You were 65 or older on December 31, 2021, or
  • Regardless of your age, you received the amount upon the death of your spouse or common-law partner
line 11500
T4A Boxes 024, 194 All other cases line 13000
T4A Box 133
  • You were 65 or older on December 31, 2021, or
  • Regardless of your age, you received the amount upon the death of your spouse or common-law partner
line 11500
T4A Box 133 Variable payment life annuity payments out of a money purchase RPP at any age line 11500
T4A Box 133 All other cases line 13000
T4A(OAS) Box 18 None line 11300
T4A(P) Box 20 None line 11400
T4A-RCA Boxes 14, 16, 18, 20 None Footnote 1 line 13000
T4RIF Boxes 16, 22
  • You were 65 or older on December 31, 2021, or
  • Regardless of your age, you received the amount upon the death of your spouse or common-law partner
line 11500
T4RIF Boxes 16, 22 If the amount in box 22 is negative line 23200
T4RIF Boxes 16, 22 All other cases line 13000
T4RIF Box 18 See Information Sheet RC4178, Death of a RRIF Annuitant or a PRPP Member line 13000
T4RSP Box 16
  • You were 65 or older on December 31, 2021,Footnote 2 or
  • Regardless of your age, you received the amount upon the death of your spouse or common-law partner Footnote 2
line 12900
T4RSP Box 16 All other cases line 12900
T4RSP Boxes 18, 20, 22, 26, 28 None line 12900
T4RSP Boxes 18, 20, 22, 26, 28 If the amount in box 28 is negative line 23200
T4RSP Box 34 See Information Sheet RC4177, Death of an RRSP Annuitant line 12900
T5 Box 19
  • You were 65 or older on December 31, 2021, or
  • Regardless of your age, you received the amount upon the death of your spouse or common-law partner
line 11500
T5 Box 19 All other cases line 12100
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