Get the completed TD1 forms from the individual

TD1-WS worksheets are used to calculate partial credits on the TD1 form for the following amounts:

• basic personal amount
• age amount
• canada caregiver amount for eligible dependent(s) or spouse or common-law partner
• canada caregiver amount for dependent(s) age 18 or older

Individuals keep this worksheet for their records. It is not given to their employer or payer.

All individuals must fill out the federal form TD1, Personal Tax Credits Return.

The form TD1-WS, Worksheet for the Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Individuals in Québec must use the federal TD1. They must also use the provincial form TP-1015.3-V, Source Deductions Return.

Learn more on how employees should fill out the TD1 Form: When to fill out a Form TD1, Personal Tax Credits Return.

In addition to the federal TD1 form, employees paid by commissions or a combination of commissions and salary or wages, and who claim expenses can elect to file Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the commission expenses in the calculation of their income tax.

How to elect to use the TD1X

To elect, employees (except employees in Quebec) must fill out the TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions.

Learn more for employees in Quebec: Commissions | Revenu Québec.

How to fill out and send the TD1X

When filling out the TD1X, the employee will estimate their income and expenses by using one of the following:

• the current year's estimated income and commissions expenses amounts
• the previous year’s income and commissions expenses amounts, if employees were paid by commission at any time that year

The employee must give the TD1X to the employer no later than, one of the following:

• one month of the date their employment starts
• January 31 if with the same employer as the previous year
• one month after the date on which a change occurs that may reasonably be expected to result in a change to the individual's estimated deductions for the year
• one month after the date on which a change occurs that may reasonably be expected to result in a substantial change in the employee’s estimated total remuneration or estimated commission expenses for the year

How to revoke the TD1X

The employee can revoke the TD1X at any time during the year by notifying their employer in writing. Once revoked, the employer will deduct tax using the total claim amount on the TD1.

The CRA uses the term "Indian" as it has legal meaning under the Indian Act.

In addition to the federal TD1 form, Indians who want to determine if their income is taxable should fill out TD1-IN, Determination of Exemption of an Indian's Employment Income.

Self-employed fishers may use the TD3F, Fisher's Election to Have Tax Deducted at Source to designate their buyer to deduct 20% of tax at source on their catch.

You may create a federal and a provincial or territorial Form TD1, Personal Tax Credits Return, and have the individual send it to you electronically instead of giving paper copies of Form TD1 to the individual. The forms can be maintained and stored electronically, however security measures must be in place to authenticate the individual's identity because there is no written signature on the TD1 Form (for example, a password system or an individual self-service portal).

In addition to the above condition, the electronic forms must:

• be made available and accessible to the CRA when requested and be maintained in a format that can be read by representatives of the CRA
• mirror the CRA approved TD1 paper form
• include a certification confirming that the information given by the individual is accurate (for example, clicking on a button saying "I agree" to a statement that is similar to the certification statement on the paper Form TD1 return (i.e. the information is correct and complete to the best of his or her knowledge))
• be in a format that cannot be altered, meaning that changes can only be made if the individual submits a new Form TD1.
• include a date so you can tell when the individual submits a new Form TD1 to you
• meet all of the CRA's general guidelines on record retention and on electronic records, which can be found in information circular IC78-10R5, Books and Records Retention/Destruction.

The use of the electronic form will not relieve you of your responsibility to review the completed forms for reasonableness.

You can give the link to the webpage or give paper copies of the appropriate TD1 forms to the individual.