2023 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Completing your return: Steps 5 and 6

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• Step 5 – Federal Tax
  • Part A – Federal tax on taxable income
    • Schedule A, Statement of World Income
  • Part B – Federal non-refundable tax credits
    • Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits
    • Canada caregiver amount
    • Amounts for non-resident dependants
    • Line 30300 – Spouse or common-law partner amount
    • Line 30800 – Base CPP or QPP contributions through employment income
    • Line 31000 – Base CPP or QPP contributions on self-employment and other earnings
    • Line 31200 – Employment insurance premiums through employment
    • Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
    • Line 31210 – PPIP premiums payable on employment income
    • Line 31350 – Digital news subscription expenses
    • Line 31600 – Disability amount for self
    • Line 31800 – Disability amount transferred from a dependant
    • Line 32400 – Tuition amount transferred from a child or grandchild
    • Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
  • Part C – Net federal tax
    • Line 40424 – Federal tax on split income
    • Line 40425 – Federal dividend tax credit
    • Line 131 – Federal surtax
    • Line 135 – Recapture of investment tax credit
    • Line 137 – Federal logging tax credit
    • Line 41400 – Labour-sponsored funds tax credit
    • Line 41800 – Special taxes
• Step 6 – Refund or balance owing
  • Line 42200 – Social benefits repayment
  • Line 42800 – Provincial or territorial tax
  • Line 43700 – Total income tax deducted
  • Line 43800 – Tax transfer for residents of Quebec
  • Line 44000 – Refundable Quebec abatement
  • Line 45000 – Employment insurance overpayment
  • Line 45200 – Refundable medical expense supplement
  • Line 45300 – Canada workers benefit (CWB)
  • Line 45350 – Canada training credit (CTC)
  • Line 45355 – Multigenerational home renovation tax credit (MHRTC)
  • Line 46900 – Eligible educator school supply tax credit
  • Line 47555 – Canadian journalism labour tax credit
  • Line 47556 – Return of fuel charge proceeds to farmers tax credit
  • Line 47557 – Air quality improvement tax credit
  • Line 47600 – Tax paid by instalments
  • Line 48400 – Refund
  • Line 48500 – Balance owing

Step 5 – Federal tax

Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada.

Part A – Federal tax on taxable income

Complete the appropriate column of the chart using the amount from line 26000 of your return.

Attach to your paper return your proof of payment for the support that you provided for your dependants. The proof of payment must include 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.

Non-residents electing under section 217

Your federal tax is based on whichever amount is more:

• your taxable income from line 26000 of your return
• your net world income after adjustments from line 16 of Schedule A

You may also be entitled to the section 217 tax adjustment. For more information, see
part 2 of Schedule C.

▮▲Schedule A, Statement of World Income

Complete and attach Schedule A to your return to report your world income. World income is income from Canadian sources and sources outside Canada. Your foreign-source income is reported only on your Schedule A.

Non-residents and non-residents electing under section 216.1

Your net world income is used to calculate your allowable federal non-refundable tax credits on Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits.

Non-residents electing under section 217

Your net world income is used to calculate your allowable federal non-refundable tax credits on Schedule B, your federal tax on your return, and the section 217 tax adjustment on Schedule C, Electing under Section 217 of the Income Tax Act.

Part B – Federal non-refundable tax credits

These credits reduce the federal tax you have to pay. If the total of these credits is more than the federal tax you have to pay, you will not get a refund for the difference.

Amounts you can claim

Deemed residents

You can claim all of the federal non-refundable tax credits that apply to you.

Non-residents and non-residents electing under section 217 and/or section 216.1

The federal non-refundable tax credits you can claim depend on the percentage of net world income (line 14 of Schedule A) that is included in your net income (line 23600 of your return). For more information, see the following section or Schedule B.

▮▲Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits

Complete Schedule B (Form 5013-SB, Allowable Amount of Federal Non-Refundable Tax Credits) to determine the percentage of net world income that is included in your net income and to calculate your allowable amount of non-refundable tax credits.

Part A – You are a non-resident (including a non-resident electing under section 216.1) not electing under section 217

If line 3 is 90% or more, you can claim all of the federal non-refundable tax credits that apply to you. Your allowable amount of federal non-refundable tax credits is the amount on line 35000 of your return.

If line 3 is less than 90%, you can claim only the federal non-refundable tax credits on lines 31600, 31900, 32300 (tuition amounts only), and 34900, if they apply to you. Your allowable amount of federal non-refundable tax credits is the total of these credits multiplied by the rate shown on Schedule B.

Part B – You are a non-resident electing under section 217

You can claim all of the federal non-refundable tax credits at Step 5 of your return that apply to you. However, your allowable amount of federal non-refundable tax credits may be limited.

If line 3 is 90% or more, your allowable amount of federal non-refundable tax credits is the amount on line 35000 of your return.

If line 3 is less than 90%, your allowable amount of federal non-refundable tax credits is whichever amount is less:

• 15% of the eligible section 217 income, paid or credited to you in 2023 (from line 13300 of your Schedule C)
• the total federal non-refundable tax credits you would be eligible for if you were a resident of Canada for the full year (from line 35000 of your return) minus 15% of the total of the following amounts:
  • volunteer firefighters' amount (line 31220)
  • search and rescue volunteers' amount (line 31240)
  • home buyers' amount (line 31270) 
  • home accessibility expenses (line 31285)
  • adoption expenses (line 31300) 
  • digital news subscription expenses (line 31350)
  • interest paid on your student loans (line 31900)

⬤▮▲Canada caregiver amount

If you have a spouse, common-law partner, or dependant with an impairment in physical or mental functions, you may be able to claim the Canada caregiver amount when you calculate certain non-refundable tax credits.

For more information, see Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.

⬤▮▲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 where they live, the CRA does not consider them to be dependent upon you for support.

⬤▮▲Line 30300 – Spouse or common-law partner amount

Claim this amount if, at any time in the year, you supported your spouse or common-law partner and the net world income of your spouse or common-law partner was less than your basic personal amount (or your basic personal amount plus $2,350, if they were dependent on you because of an impairment in physical or mental functions). For more information, see Schedule 5.

Net world income of spouse or common-law partner

If your spouse or common-law partner was a deemed resident of Canada in 2023, their net world income is the amount from line 23600 of their return, or the amount it would be if they filed a return.

If your spouse or common-law partner was a non-resident of Canada in 2023, their net world income is their net income for 2023 from all sources both inside and outside Canada.

If you were living with your spouse or common-law partner on December 31, 2023, use their net world income for the whole year. This applies even if you got married or got back together with your spouse in 2023 or you became a common-law partner or started to live with your common-law partner again.

If you separated in 2023 because of a breakdown in your relationship and were not back together on December 31, 2023, reduce your claim only by your spouse's or common-law partner's net world income before the separation.

⬤▲Line 30800 – Base CPP or QPP contributions through employment income

Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different. 

If you do not have to file a Revenu Québec Income Tax Return for 2023 and you contributed to:

• CPP only, complete Schedule 8 (Form 5000-S8) to calculate your CPP contributions 
• QPP (or the QPP and CPP), complete Form RC381, Inter-provincial calculation for CPP and QPP Contributions and Overpayments

If you have to file a Revenu Québec Income Tax Return for 2023 and you contributed to:

• QPP only, complete Schedule 8 (Form 5005-S8) to calculate your QPP contributions 
• CPP (or the CPP and QPP), complete Form RC381, Inter-provincial calculation for CPP and QPP Contributions and Overpayments

CPP working beneficiaries

If you are 60 to 70 years of age, employed or self-employed, and receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP. However, if you are at least 65 years of age but under 70 years of age, you can elect to stop contributing to the CPP or revoke a prior-year election.

For more information, see Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, and Schedule 8 or Form RC381, whichever applies.

Making additional CPP contributions

You may not have contributed to the CPP for certain income that you earned through employment or you may have contributed less than required. This can happen if:

• You had more than one employer in 2023
• You had income, such as tips, that your employer did not have to withhold contributions from
• You were in a type of employment not covered under CPP rules, such as casual employment

Generally, if the total of your CPP, QPP, or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,754.45 you can contribute 11.9% of any part of the income that you have not already made contributions on.

The maximum pensionable earnings under the CPP for 2023 is $66,600.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2023, complete Form CPT20 and Schedule 8 or Form RC381, whichever applies. 

Tax exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax exempt employment income, and there is no amount in boxes 16 or 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more information, go to Indigenous peoples – Employer source dedutions.

Overpayment

If you do not have to file a Revenu Québec Income Tax Return for 2023 and you contributed to the CPP only:

• Do not claim more than $3,123.45 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions
• Claim any overpayment on line 44800 of your return

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381 to calculate your overpayment, if any.

If you have to file a Revenu Québec Income Tax Return for 2023 and you contributed to the QPP only:

• Do not claim more than $3,407.40 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions 
• Claim any overpayment on your federal income tax and benefit return using the following instructions:
  • If you were a deemed resident of Canada, claim any overpayment on line 44800 of your return 
  • If you were a non-resident of Canada electing under section 217, write "55520" above line 43700 on page 8 of your return and enter the overpayment amount. Add this amount to your total credits on line 48200 of your return 

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381 to calculate your overpayment, if any.

Even if you contributed less than the maximums noted above, you may have an overpayment if your claim was prorated in 2023 for any of the following reasons:

• You were a CPP participant who turned 18 or 70 years of age or you received a CPP disability pension
• You were a QPP participant who turned 18 years of age or you received a QPP disability pension
• You were a CPP working beneficiary who elected to stop paying CPP contributions or revoked an election made in a previous year
• You are filing a return for a person who died in 2023 

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of your CPP over-contributions no later than four years from the end of the year the overpayment occurred in.

⬤ Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings

Claim, in dollars and cents, the total base Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions calculated on your self-employment income and other earnings. For more information, see line 22200.

⬤▲Line 31200 – Employment insurance premiums through employment

If you do not have to file a Revenu Québec Income Tax Return for 2023, claim the total of the amounts you contributed to employment insurance (EI) from box 18, and a provincial parental insurance plan (PPIP) from box 55, if applicable, of all of your T4 slips.

If you have to file a Revenu Québec Income Tax Return for 2023 and you worked only in Quebec during the year, claim the total of the amounts from box 18 of all your T4 slips. 

If you worked outside Quebec and your employment income was $2,000 or more, complete Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums.

Insurable earnings

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

If your total insurable earnings are $2,000 or less, do not enter any premiums on line 31200 of your return. Instead, enter the total on line 45000 of your return.

Overpayment

You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year.

The CRA will calculate the overpayment for you. If you want to calculate your overpayment, complete Form T2204, Employee Overpayment of Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec who worked outside Quebec.

If you repaid some of the EI benefits that you received, do not claim the repayment on line 31200. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid.

If you do not have to file a Revenu Québec Income Tax Return for 2023 and you contributed more than $1,002.45, claim the overpayment on line 45000 of your return. 

If you have to file a Revenu Québec Income Tax Return for 2023 and you contributed more than $781.05, claim the overpayment on line 45000 of your return. However, if you completed Schedule 10, enter the amount from line 23 on line 45000 of your return. The overpayment on line 45000 is reduced by the PPIP premiums that you have to pay (line 31210 of your return). The part of the overpayment used will be transferred directly to Revenu Québec.

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

Request for refund of EI contributions

Under the Employment Insurance Act, you must ask for a refund of your EI overpayment no later than three years from the end of the year the overpayment occurred in.

⬤ Line 31205 – Provincial parental insurance plan (PPIP) premiums paid

If you were considered a resident of Quebec on December 31, 2023, who worked in Quebec during the year, claim, in dollars and cents, the total of the amounts from box 55 of your T4 slips. 

Claim any overpayment on your Revenu Québec Income Tax Return.

If your PPIP insurable earnings are less than $2,000, do not claim any PPIP premiums on line 31205. Instead, claim this amount as an overpayment on your Revenu Québec Income Tax Return.

⬤ Line 31210 – PPIP premiums payable on employment income

If you were considered a resident of Quebec on December 31, 2023, claim, in dollars and cents, the amount from line 19 of Schedule 10 if the following two conditions apply:

• Your employment income (including employment income from outside Canada) is $2,000 or more
• One of your T4 slips has a province of employment other than Quebec in box 10

The maximum amount you can claim is $449.54.

⬤▮▲Line 31350 – Digital news subscription expenses

You can claim up to $500 for amounts you paid in 2023 for qualifying subscription expenses.

A qualifying subscription expense is the amount a subscriber paid in the year for a digital news subscription with a qualified Canadian journalism organization (QCJO) that does not hold a licence to carry on a broadcasting undertaking. To qualify, a digital news subscription must give access to digital content that is primarily written news.

Only the individuals who entered into the agreement for the subscription can claim the expenses. If you and another person can claim the same qualifying subscription expenses, you can split the claim for that digital news subscription expenses. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for this credit.

⬤▮▲Line 31600 – Disability amount for self

You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner.

To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2023.

For more information, see the Federal Worksheet.

⬤▮▲Line 31800 – Disability amount transferred from a dependant

If your dependant was a resident of Canada or a deemed resident of Canada at any time in 2023, you may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount from line 31600 of the return. 

For more information, see the Federal Worksheet.

⬤▮▲Line 32400 – Tuition amount transferred from a child or grandchild

You may be able to claim the transfer of all or part of the unused 2023 tuition amount from your child or grandchild, or their spouse or common-law partner.

The maximum amount each student can transfer to you is $5,000 minus the amount that they used to reduce their own tax payable.

The student must complete the "Transfer or carryforward of unused amount" section of their Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit, to transfer an amount to you. The student must also designate and transfer the amount to you using any of the following applicable forms:

• Form T2202, Tuition and Enrolment Certificate
• Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
• Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

If the amount being transferred to you is not shown on any of these forms, you should get a copy of the student's official tuition fee receipt and keep it in case you are asked to provide it later.

⬤▮▲Line 33099 – Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age

You can claim eligible medical expenses paid in any 12-month period ending in 2023 that were not claimed by you or anyone else for 2022.

Generally, you can claim all amounts paid that are more than a certain threshold even if they were not paid in Canada.

You can claim the total eligible medical expenses that you or your spouse or common-law partner paid for each of the following persons:

• yourself
• your spouse or common-law partner
• your or your spouse's or common-law partner's children under 18 years of age at the end of 2023

Eligible medical expenses

The eligible medical expenses include:

• payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital
• payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, and certain prescription medical devices

• premiums paid to private health services plans (other than those paid by an employer, such as the amount from box J of your Quebec Relevé 1 slip)
• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible)
• certain cannabis products purchased for a patient for medical purposes
• fees paid to a fertility clinic or donor bank in Canada to obtain sperm or ova to become a parent
• certain expenses you paid for a surrogate mother or donor of sperm, ova or embryos in Canada
• certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments:
  • blindness
  • profound deafness
  • severe autism
  • severe diabetes
  • severe epilepsy
  • a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs
  • a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support)

These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal must be one of the main purposes of the person or organization that provides the animal.

For more information about medical expenses, including reimbursement and travel expenses, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return, use the CRA's Tax Information Phone Services, or see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

Part C – Net federal tax

⬤ Line 40424 – Federal tax on split income

Tax on split income (TOSI) applies to certain types of income for children under 18 years of age at the end of 2023, as well as to certain amounts received by adult individuals from a related business. For more information, see Form T1206, Tax on Split Income.

⬤ Line 40425 – Federal dividend tax credit

If you reported dividends from taxable Canadian corporations on line 12000 of your return, use the Federal Worksheet to calculate the amount to enter on line 40425 of your return. 

⬤▮▲Line 131 – Federal surtax

This surtax is paid instead of a provincial or territorial income tax. If you did not have a business with a permanent establishment in Canada, multiply your basic federal tax (line 42900) by 48% and enter the result on line 131 of your return.

If you are reporting employment income in addition to eligible section 217 income, or if you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment in Canada, you have to pay provincial or territorial tax on that income. Complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate the federal surtax on line 131 of your return and your provincial and territorial taxes (except Quebec) on line 42800 of your return.

⬤▮▲ Line 135 – Recapture of investment tax credit

If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or for child care spaces, complete Form T2038(IND), Investment Tax Credit (Individuals), to calculate the amount you have to repay. 

⬤▮▲ Line 137 – Federal logging tax credit

If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit.

To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in:

• 66.6667% of the logging tax paid for the year to the province
• 6.6667% of your net logging income for the year in the province

Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 21000, 21400, 21500, 21900 and 22000 of your return. 

⬤▮▲Line 41400 – Labour-sponsored funds tax credit

You may be able to claim this credit if you became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a provincially registered labour-sponsored venture capital corporation (LSVCC) from January 1, 2023, to March 1, 2024.

If you became the first registered holder of an approved share from January 1, 2023, to March 1, 2023, and did not claim the whole credit for it on your 2022 return, you can claim the unused part on your 2023 return.

If you became the first registered holder of an approved share from January 1, 2024, to March 1, 2024, you can claim any part of the credit for that share on your 2023 return and
the unused part on your 2024 return.

Enter the net cost of your acquisition of provincially registered shares of a LSVCC on line 41300 of your return. Net cost is the amount you paid for your shares, minus any government assistance (other than federal or provincial tax credits) on the shares.

Claim the amount of your allowable credit on line 41400 of your return equal to 15% of the net cost reported on line 41300 of your return, up to a maximum of $750. 

⬤▮▲Line 41800 – Special taxes

Additional tax on RESP accumulated income payments (AIP)

If you received an accumulated income payment from a registered education savings plan (RESP) in the year, you may have to pay an additional tax on all or part of the amount from box 040 of your T4A slips. Complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs, and enter the result on line 41800 of your return.

For more information, see Guide RC4092, Registered Education Savings Plans (RESPs).

Tax on excess employees profit sharing plan (EPSP) amounts

You may have to pay a special tax if both of the following apply:

• You are a specified employee (an employee who deals with an employer in a non-arm's length relationship or owns 10% or more of issued shares of any class of capital stock of their employer or any employer corporation related to the employer corporation)
• Your employer made contributions to your EPSP for the year and the contributions are more than 20% of your employment income from that employer for the year

Complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts, to calculate the amounts to enter on lines 22900 and 41800 of your return.

Tax for not purchasing replacement shares in a Quebec labour-sponsored fund

You must pay a special tax if both of the following apply:

• you redeemed your shares in a Quebec labour-sponsored fund to participate in the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP)
• you did not buy replacement shares within the prescribed time

The special tax is the portion of the federal labour-sponsored funds tax credit (line 41800) that you received for the acquisition of the shares that were redeemed to participate in the HBP or LLP and were not replaced within the prescribed time.

Report, on line 41800 of your return, the total of the amounts from boxes F and L1 plus 60% of box L2 and 75% of box L3 of your Relevé 10 information slips (official slip for the Province of Quebec).

Step 6 – Refund or balance owing

⬤▲Line 42200 – Social benefits repayment

Non-residents electing under section 217

Enter only the amount of your employment insurance benefits repayment as calculated using the chart on the back of your information slip. Do not enter the amount of your old age security pension or net federal supplements repayment. 

⬤▲Line 42800 – Provincial or territorial tax

Non-residents and deemed residents

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 in more than one province or territory (other than Quebec) in Canada in 2023, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes.

Non-residents electing under section 217

If you had income from employment in Canada in 2023 or from a business (including income that you received as a limited or non-active partner) and the business has a permanent establishment in more than one province or territory (other than Quebec) in Canada in 2023, 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 a deemed resident 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.

If you are not subject to Quebec provincial tax for 2023 and you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return.

If you are subject to Quebec provincial tax for 2023, do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return.

Non-residents electing under section 217

If you received old age security benefits in 2023, report the amount of non-resident tax from box 17 of your NR4(OAS) slip. Do not include the amount shown in box 27 of the slip.

⬤Line 43800 – Tax transfer for residents of Quebec

Deemed residents of Quebec
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.

⬤▮▲Line 44000 – Refundable Quebec abatement

If you have to file a Revenu Québec Income Tax Return for 2023 and you did not have a business with a permanent establishment outside Quebec, multiply your basic federal tax from line 42900 of your return by 16.5% and enter the result on line 44000 of your return.

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 did not have to file a Revenu Québec Income Tax Return for 2023 and the business has a permanent establishment in Quebec

⬤▲Line 45000 – Employment insurance overpayment

If you were not considered a resident of Quebec on December 31, 2023, and 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. 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 might not receive a refund.

If you were considered a resident of Quebec on December 31, 2023, and you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return. 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 is reduced by the provincial parental insurance plan premiums that you have to pay (line 31210 of the return). The part of the excess contribution used will be transferred directly to Revenu Québec. We will refund the unused excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you might not receive a refund.

⬤ Line 45200 – Refundable medical expense supplement

You may be able to claim this supplement for the same medical expenses you claimed on lines 21500 and 33200 of your return. For more information, see the Federal Worksheet. 

⬤ Line 45300 – Canada workers benefit (CWB)

If you were a deemed resident of Canada in 2023, you may be eligible for the CWB. For more information, see Schedule 6.

⬤Line 45350 – Canada training credit (CTC)

Complete Schedule 11 to claim the CTC for:

• eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2023
• fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2023

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

• You were resident in Canada for all of 2023
• 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 2023 on your latest notice of assessment or reassessment for 2022

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 2023

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

 New ⬤Line 45355 – Multigenerational home renovation tax credit (MHRTC)

The MHRTC is a new refundable tax credit that allows an eligible individual to claim certain renovation costs to create a secondary unit within an eligible dwelling so that a qualifying individual can reside with their qualifying relation. 

If eligible, you can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed, up to a maximum credit of $7,500 for each claim you are eligible to make.

Complete Schedule 12, Multigenerational Home Renovation Tax Credit, to calculate your credit and enter the result on line 45355 of your return.

For more information, go to Multigenerational home renovation tax credit.

⬤▮▲Line 46900 – Eligible educator school supply tax credit

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

Eligible educator

You are considered an eligible educator if, at any time during the 2023 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 expenses

An eligible supplies expense is the amount that you paid in 2023 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 the performance of the duties of the eligible educator's 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 from 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 
• calculators (including graphing calculators)
• external data storage devices
• web cams, microphones and headphones
• multimedia projectors
• wireless pointer devices
• electronic educational toys
• digital timers
• speakers
• video streaming devices
• printers
• laptop, desktop and tablet computers, if none of these items are made available to the eligible educator by their employer for use outside of the classroom

Non-residents and non-residents electing under section 217

This credit does not apply to you unless all, or substantially all, of your income for the year is included in computing your taxable income earned in Canada for the year.

⬤▮▲Line 47555 – Canadian journalism labour tax credit

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization (QJO) in 2023 that was a qualifying journalism organization (QJO), you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2023.

⬤▮▲Line 47556 – Return of fuel charge proceeds to farmers tax credit

If you are a self-employed farmer or an individual who is a member of a partnership operating a farming business with one or more permanent establishments in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan, you may be eligible to have a portion of fuel charge proceeds returned to you.

Partnerships

If you were a member of a partnership, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box(es) 237 of your T5013 slip for 2023 if the partnership is required to file a T5013 Partnership Information Return, or in a letter if the partnership is not required to file a T5013 return.

How to claim this credit

Complete Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit.

⬤▮▲Line 47557 – Air quality improvement tax credit

If you were a member of a partnership in 2023, you can claim the amount of the credit allocated to you by the partnership for its fiscal period ending in 2023.

The amount allocated to you is shown in box 238 of your T5013 slip or in a letter provided to you by the partnership.

Enter on line 47557 of your return the total amount allocated to you from all partnerships.

⬤▮▲Line 47600 – Tax paid by instalments

In February 2024, the CRA will send you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2023 that the CRA has received.

If you made an instalment payment for your 2023 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return.

Non-residents and non-residents electing under section 217

If you disposed of taxable Canadian property in 2023, enter the tax payment you made to the CRA, as shown on your certificate of compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada). Attach copy 2 of your certificate of compliance to your return.

⬤▮▲Line 48400 – Refund

Generally, the CRA does not refund a difference of $2 or less.

You can ask the CRA to transfer your refund to your 2024 instalment account when you file your return electronically or by attaching a note to your paper return.

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

Uncashed cheques

Sign in or register for My Account to find out if you have any uncashed cheques. Select “Uncashed Cheques” on the My Account “Overview” page. For more information, go to Uncashed cheques from the CRA.

Never miss another payment by signing up for direct deposit.

⬤▮▲Line 48500 – Balance owing

Your balance owing is due no later than April 30, 2024. Generally, the CRA does not charge a difference of $2 or less. Do not mail cash or include cash with your return.

New As of January 1, 2024, remittances or payments to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty unless they cannot reasonably remit or pay the amount electronically. For more information, go to canada.ca/payments.

The CRA will charge daily compound interest on any outstanding balance starting May 1, 2024, until your balance is paid in full.

You or your representative can make a payment using:

• your Canadian financial institution's online banking services
• the CRA's My Payment service using your Visa® Debit card, Debit MasterCard® or Interac® Online card (does not include credit cards)
• pre-authorized debit (PAD) at My Account For Individuals (for more information on PADs, go to Pay by pre-authorized debit)
• your credit card, Interac e-transfer, or PayPal for a fee through one of the CRA's third-party service providers

You or your representative can make a payment without an account at a Canadian bank or credit union using:

• a wire transfer in Canadian dollars
• an international money order drawn in Canadian dollars
• a bank draft in Canadian funds drawn on a Canadian bank
• an internationally-issued credit card through a third-party service provider for a fee

For more information, go to Payments to the CRA.

If you cannot pay your balance owing by April 30, 2024, 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.

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