Filing Form TD1, Personal Tax Credits Return
What is a TD1?
TD1, Personal Tax Credits Return, is a form used to determine the amount of tax to be deducted from an individual's employment income or other income, such as pension income.
There are federal and provincial/territorial TD1 forms. Individuals complete the forms and give them to their employer or payer who should keep the completed forms with their records. Do not send us a copy.
Individuals in Québec should use the federal TD1 and provincial Form TP-1015.3-V, Source Deductions Return.
Who should complete this form?
- have a new employer or payer
- want to change amounts from previous claimed
- want to claim the deduction for living in a prescribed zone
- want to increase the amount of tax deducted at source
have to complete the federal TD1 and, if more than the basic personal amount is claimed, the provincial or territorial TD1.
Individuals do not have to complete a new TD1 every year unless there is a change to their federal, provincial or territorial personal tax credit amounts. If a change happens, they must complete a new form no later than seven days after the change.
If your employee has more than one employer or payer at the same time and has already claimed personal tax credit amounts on another TD1 form, the employee cannot claim them again. If the employee's total income from all sources will be more than the personal tax credits claimed on another TD1 form, he or she must check the box "More than one employer or payer at the same time" on the back of the TD1 form, enter "0" on line 13 on the front page and should not complete lines 2 to 12.
It is a serious offence to knowingly accept a TD1 that contains false or deceptive statements. If you think a TD1 contains incorrect information, call 1-800-959-5525.
If the individual does not complete these forms, you are still responsible for deducting taxes, allowing the basic personal amount only. To find out how to calculate the income tax after the TD1 has been completed, go to Methods of calculating deductions.
As an employer, you may create a federal and/or provincial or territorial Form TD1, Personal Tax Credits Return, and have your employee send it to you electronically rather than send you the actual completed Form TD1. For more information, go to Electronic Form TD1.
Which form should be used?
In addition to completing the federal TD1:
- Employees who claim more than the basic personal amount have to complete the TD1 that corresponds to their province or territory of employment. To determine which is the province or territory of employment, go to Which provincial or territorial tax tables should you use?
- Pensioners who claim more than the basic personal amount have to complete the TD1 that corresponds to their province or territory of residence.
- Individuals paid by commissions and who claim expenses can elect to use Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the expenses in the calculation of their income tax.
Individuals in Québec should use the federal TD1X and the provincial Form TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes.
- Fishers who want to have income tax deducted from their income should use Form TD3F, Fisher's Election to Have Tax Deducted at Source.
- Indians who want to determine if their income is taxable should complete Form
TD1-IN, Determination of Exemption of an Indian's Employment Income.
Forms and publications
- Guide T4032, Payroll Deductions Tables - Choose the appropriate year, then choose the table for your province. The claim codes can be found in Part A
- Form TD1, Personal Tax Credits Return
- Form TD1-IN Determination of Exemption of an Indian's Employment Income
- Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
- Form TD3F, Fisher's Election to Have Tax Deducted at Source
- Form TP-1015.3-V, Source Deductions Return (Revenu Quebec)
- Form TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes (Revenu Quebec).
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