Provincial or territorial tax, Refund or balance owing

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Step 6 – Provincial or territorial tax

⬤▲Calculation of provincial and territorial tax (page 6 of your return)

If you had income from employment in Canada or income from a business (including income you received as a limited or non‑active partner), and the business has a permanent establishment in a province or territory (other than Quebec) in Canada in 2019, use Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of the Form T2203 to your return.

Note

To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

Step 7 – Refund or balance owing

Summary of tax and credits (page 7 of your return)

⬤▮▲Line 42000 – Net federal tax

Enter the amount from line 68 of your return.

⬤Line 42100 – CPP contributions payable on self-employment and other earnings

If you do not have to file a return for the province of Quebec for 2019, claim the Canada Pension Plan (CPP) contributions you have to pay from Schedule 8 or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2019, whichever applies.

If you have to file a return for the province of Quebec for 2019, this line does not apply to you. Claim the Quebec Pension Plan contributions you have to pay on your provincial income tax return for Quebec.

⬤▮▲Line 42120 – Employment insurance premiums payable on self-employment and other eligible earnings

Complete Schedule 13 to calculate your employment insurance (EI) premiums for 2019.

⬤▲Line 42200 – Social benefits repayment

Claim the social benefits repayment from line 23500 of your return.

Non-residents electing under section 217 – Enter only the amount of your employment insurance benefits repayment as calculated on 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

Deemed residents – This line applies to you only 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 a province or territory (other than Quebec) in Canada in 2019. If this is your situation, use Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of the Form T2203 to your return.

Non-residents electing under section 217 – This line applies to you only if you had income from employment in Canada in 2019, or 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 a province or territory (other than Quebec) in Canada in 2019. If this is your situation, use Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of the Form T2203 to your return.

Note

To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

⬤▮▲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 not subject to Quebec tax for 2019, but you had Quebec provincial income tax withheld from your income, also include those amounts on this line and attach your provincial information slips to your return.

If you are subject to Quebec tax, do not include any of your Quebec provincial income tax deducted.

If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to claim on line 43700 of your and your spouse's or common-law partner's returns.

Note

If you paid foreign taxes, do not claim these amounts on this line. Instead, you may be able to claim a foreign tax credit. See Line 40500.

Deemed residents – If tax was withheld from your old age security (OAS) monthly benefits in 2019 (as shown in box 22 of your T4A(OAS) slip), claim it on this line.

Non-residents electing under section 217 – If you received OAS benefits in 2019, report the amount of non-resident tax shown in 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

If you have to file a return for the province of Quebec for 2019, and 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.

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

If you have to file a return for the province of Quebec for 2019, and you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of the basic federal tax on line 53 of your return.

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 outside Quebec, or if you did not have to file a return for the province of Quebec for 2019, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions, to calculate your abatement.

⬤▲Line 44800 – CPP overpayment

If you do not have to file a return for the province of Quebec for 2019, and you contributed more to the Canada Pension Plan (CPP) than you had to (see Line 30800), claim the difference on this line. The CRA will refund the excess contributions to you or use them to reduce your balance owing.

If you have to file a return for the Province of Quebec for 2019, this line does not apply to you. Claim the excess contribution on your provincial income tax return for Quebec.

⬤▲Line 45000 – Employment insurance overpayment

If you were not considered a resident of Quebec on December 31, 2019, and contributed more 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 will not receive a refund.

Note

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

If you were considered a resident of Quebec on December 31, 2019, and contributed more 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 25 of Schedule 10 on line 45000 of your return.

Note

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

⬤Line 45200 – Refundable medical expense supplement

You may be able to claim a credit of up to $1,248 if all the following apply:

  • You have an amount on line 21500 of your return or on line 33200 of your return
  • You were resident in Canada throughout the year
  • You were 18 years of age or older at the end of 2019
  • The total of the following two amounts is $3,645 or more:
    • your employment income on lines 10100 and 10400 of your return (other than amounts received from a wage-loss replacement plan), minus the amounts on lines 207002120022900, and 23100 of your return (but if the result is negative, use "0")
    • your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return

Complete the chart for line 45200 on the Worksheet for the return to calculate your claim. You can claim this credit for the same medical expenses you claimed on line 21500 of your return or line 33200 of your return.

⬤Line 45300 – Canada workers benefit (CWB)

The CWB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the CWB, see Schedule 6.

For more information, go to Canada workers benefit (CWB) or see Form RC201, Canada Workers Benefit Advance Payments Application for 2020. You can view your CWB information online at My Account for Individuals.

⬤▲Line 45400 – Refund of investment tax credit

If you are eligible for an investment tax credit (line 41200 of the return) calculate the refundable part on Form T2038(IND), Investment Tax Credit (Individuals). Attach a completed copy of the form to your return.

⬤Line 45600 – Part XII.2 trust tax credit

Claim the total of amounts shown in box 38 of all your T3 slips and box 209 of your T5013 slip.

⬤▲Line 45700 – Employee and partner GST/HST rebate

If you deducted expenses from your income as an employee (line 21200 or 22900 of your return) or as a partner (lines 13500, 13700, 13900, 14100, and 14300 of your return), you may be eligible for a rebate of the GST/HST you paid on those expenses.

Generally, you can claim this rebate if one of the following applies:

  • your employer is a GST/HST registrant, other than a listed financial institution
  • you are a member of a GST/HST-registered partnership and you have reported on your return your share of the income from that partnership

For more information, see Guide T4044, Employment Expenses.

Notes

Generally, report any GST/HST rebate you received, on line 10400 of your return, in the year you received it. For example, you may claim a rebate on your return for 2019. If the CRA allows your claim and assesses that return in 2020, you must report the rebate on your return for 2020.

If you received a GST/HST rebate in 2019 and you were an employee, see Line 10400. If you are a partner, call the CRA business enquiries line at 1-800-959-5525 (calls within Canada and the United States). If you are outside Canada and the United States, contact the CRA.

⬤▮▲Lines 46800 and 46900 – Eligible educator school supply tax credit

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

Eligible educator

You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met:

  • you were a teacher at an elementary or secondary school, or an early childhood educator at 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 an amount that you paid in 2019 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 the performance of 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 from any tax year and is not deductible in the calculation of your taxable income)
  • the eligible 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. Prescribed durable goods include:

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

Note

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 47600 – Tax paid by instalments

In February 2020, the CRA will issue you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, which shows your total instalment payments for 2019 that the CRA has on record.

If you made an instalment payment for your taxes for 2019 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 2019, enter the tax payment you made to us, 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 to your return copy 2 of your certificate of compliance.

⬤▮▲Line 48400 – Refund

It is the CRA’s goal to issue a notice of assessment, including any applicable refund, within eight weeks of receiving your return. In all cases, wait eight weeks from the time you file your return to call the CRA for an update.

Direct deposit

Complete the “Direct deposit” section on page 4 of your return to ask that all of CRA payments you are entitled to, be deposited into the same account as your income tax refund.

The information you already provided will stay in effect until you update it.

For other ways to enrol for direct deposit, or for more information, go to Direct deposit.

⬤▮▲Line 48500 – Balance owing

If your total payable (line 43500 of your return) is more than your total credits (line 48200 of your return), enter the difference on line 48500 of your return. This amount is your balance owing. Your balance owing is due no later than April 30, 2020.

If you or your representative has a bank account at a financial institution in Canada through which you can make a payment, you or your representative can make your payment using one of the following methods:

  • pay online by using your financial institution's online banking or telephone banking service
  • pay online by using the CRA's My Payment service
  • pay by setting up a pre-authorized debit agreement using the My Account for Individuals service
  • 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 or your representative does not have a bank account at a financial institution in Canada, you or your representative can send your payment 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

For more information, go to Payments to the Canada Revenue Agency or contact your financial institution.

If you want to mail your payment to the CRA, attach it to the front of your return. Please ensure it is made out to the Receiver General. Write your social insurance number, individual tax number, or temporary tax number on the payment to help the CRA process it correctly.

Your payment will be considered paid on one of the following dates:

  • Payments you or your representative make through a Canadian financial institution's Internet or telephone banking service are considered paid when your financial institution credits the CRA with your payment.
  • Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher.
  • Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date.
  • Payments you or your representative sends by mail are considered paid on the day of the postmark.

Note
When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered paid on time if the CRA receives it on or before the next business day.

Do not mail the CRA cash or include it with your return.

If you can't pay your taxes by April 30, 2019, 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.

After sending your return

Notice of assessment

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 will tell 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 RRSP, PRPP and SPP contributions, your RRSP/PRPP 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 eight weeks.

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.

This means that your return may be selected for a more detailed review before or after assessing it. If you receive a letter or a phone call telling you that your return is being reviewed, don’t panic. 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 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 provided. Make sure you include all the information the CRA is asking for, and that the copies of your documents are clear and easy to read.

Remember, the CRA is here to help you. If you can’t get the documents the CRA is asking for, have any questions, or if you 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 might be disallowed.

For more information, go to Review of your tax return.

How to change a return

If you have additional information that would change a return you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before requesting a change to a return.

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 2020 must relate to the 2010 or a later tax year to be considered.

You can make a change to your return by sending both of the following paper documents to your tax centre:

  • a completed Form T1‑ADJ, T1 Adjustment Request, or a signed letter providing the details of your request (including the years of the returns to be changed), your social insurance number, temporary tax number, or your individual tax number, your address, and a telephone number where the CRA can reach you during the day
  • supporting documents for the changes you are requesting and, if you have not sent them to the CRA before, supporting documents for your original claim

When the review of your adjustment request is completed, the CRA will send you a notice of reassessment showing any changes to your return and a letter of explanation if the CRA did not accept the changes you requested or if no changes were needed.

Note

If your return was arbitrarily assessed by the CRA and you would like to make a change, you must file a paper tax return for the year(s) in question.

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

What to do if you are not satisfied with the CRA’s service or you have experienced reprisal

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 CRA. Some complaints and disputes are caused by a lack of information or by a simple miscommunication. That's why the CRA says, "Talk to us”.

For more information on:

For more information

What if you need help?

If you need more information after reading this guide, go to Taxes or contact the CRA.

The telephone numbers to reach the CRA in the official language of your choice are provided at Contact the Canada Revenue Agency and at Contact information – Canada Revenue Agency.

If you work in the film or video production industry and you need more information, go to Film and Media Tax Credits. You can find the telephone numbers, fax numbers, and addresses for the film services units on our website.

Tax Information Phone Service (TIPS)

For personal and general tax information by telephone, use our automated service, TIPS, by calling 1‑800‑267‑6999 (for calls within Canada and the United States).

Getting personal tax information

Your personal information is confidential. If you call the CRA and ask for personal tax information, the CRA will ask you to identify yourself and give information about the contents of your return to protect this information. If you call before May 1, 2020, use your return for 2018. After April 30, 2020, use your return for 2019.

Forms and publications

To get our forms and publications, go to Forms and publications, or call one of the following numbers:

  • 1-800-959-8281, from Canada and the United States
  • 613-940-8495, from outside Canada and the United States. The CRA accepts collect calls by automated response. Contact your service provider or operator to initiate the collect call. You may hear a beep and experience a normal connection delay 
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