Families
Before you start
Before preparing a return, ask the individual if they have a spouse, common-law partner, or any dependants. If the individual has a spouse, common-law partner and/or dependants, ensure that you include their information when completing the return. Not providing information for a spouse, common-law partner, or dependants could impact any benefits and credits the family may be entitled to receive.
The UFile software is designed to prepare returns for all family members. For individuals with a spouse and dependant(s), enter the individual’s information, then add the spouse before adding the dependant(s).
When completing a return for individuals with a spouse or common-law partner, you must indicate whether they are providing complete information for the spouse or common-law partner or only reporting their net income on the individual’s return. If you are completing a return for each spouse or common-law partner:
- each spouse must be present when completing their return
- if an individual is absent, the person representing them must provide proof of Power of Attorney. For more information, see Validating the individual's identification.
- a separate return must be filed for each spouse
- each spouse must complete and sign their own Form TIS60, Taxpayer Authorization
Important note
If you provide net income only for an individual’s spouse or common-law partner, but the individual does not know the exact amount, an estimate of their spouse or common-law partner’s net income amount can be used. It is not recommended that you use an estimate that is lower than their actual income. Doing so could lead to incorrect benefit payments and could cause delays, interest charges, and penalties.
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Need to know
Married means that someone has a spouse and that they are legally married.
Common-law refers to someone who lives in a marriage-like relationship with another person but is not legally married to that person, and at least one of the following situations applies:
- the individual and their partner have lived together in a marriage-like relationship for at least 12 months in a row (including any time they were separated for less than 90 days because of a breakdown in the relationship)
- the individual has a child with their partner by birth or adoption
- the individual's partner has custody and control of the individual's child (or had custody and control immediately before the child turned 19 years of age), and the child depends entirely on the individual's common-law partner for support
For more information on marital status, see Income tax basic concepts.
A dependant is wholly reliant on another individual for support. They must also be either the individual’s: parent or grandparent, child or grandchild, brother or sister, uncle or aunt, niece or nephew, by blood, marriage, common-law partner, or adoption.
Deductions
Deductions are amounts that reduce an individual’s income and, as a result, may lower the amount of income tax an individual has to pay.
Child care expenses are amounts an individual paid to have someone look after an eligible child so that they, and their spouse (if applicable), could:
- earn income from employment
- carry on a business either alone or as an active partner
- attend school under the conditions of an educational program
- carry on research or similar work for which a grant was received
An eligible child is one of the following:
- the individual or the individual’s spouse’s or common-law partner’s child
- a child who was dependent on the individual or the individual’s spouse or common-law partner for support and whose income for the year does not exceed the basic personal amount
The child must have been under 16 years of age at some time in the year. However, the age limit does not apply if the child had an impairment in physical or mental function and was dependent on the individual or the individual’s spouse or common-law partner.
Generally, the child care expenses are claimed by the lower net income individual. However, there are situations when the individual with the higher net income may claim the child care expenses.
These situations are considered child care – special cases if the lower net income person:
- attended school and was enrolled in a part-time or full-time educational program
- was mentally or physically infirmed
- was incarcerated
The child care expenses can be claimed by the higher net income individual or in part, by both individuals. In this situation, the person with the higher net income must calculate the claim first.
If you are completing returns for both individuals, UFile will automatically calculate the child care expense claim for each individual based on the number of weeks entered under the individual's profile with the higher net income. You will find more information on how to input child care expenses in our screen-by-screen instructions.
Non-refundable tax credits
Non-refundable tax credits are amounts that an individual can claim to help reduce or eliminate their tax payable. However, if the total of these credits is more than the tax payable, there will not be a refund for the difference. For more information, see Non-refundable tax credits.
- Spouse or common-law partner amount (line 30300)
- Claiming an eligible dependant (line 30400)
- Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (line 30425)
- Amounts transferred from your spouse or common-law partner (line 32600)
Note
For more information on the eligibility criteria for the specific credits being claimed, refer to the Federal Income Tax and Benefit Guide.
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Screen-by-screen instructions
Disclaimer
This training uses screenshots taken from prior versions of the UFile CVITP software. Consequently, the images may differ slightly from the current version of UFile CVITP. The content is accurate, and generally, the only difference will be the tax year being referenced. Should the current year’s software contain any significant changes, a new screenshot will be published as soon as possible.
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Text version
UFile screen
Under Interview tab
Family Head sub-tab
Identification topic is highlighted
Marital status on December 31, 2019, is highlighted
The following drop-down menu is highlighted:
Single
Common-law spouse (or separated for less than 90 days)
Married (or separated for less than 90 days)
Widowed
Separated
Divorced
Marital status
Family Head is used by the tax software to indicate the first individual entered into UFile, and the second individual will be referred to as Spouse or Dependant.
- Select the individual’s marital status as of December 31, 2021, on the Identification page of the Interview section
Note: Remember that the individual’s spouse must be present to complete a tax return on their behalf. Do not forget to have each spouse complete and sign their own Form TIS60, Taxpayer Authorization.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Identification topic is highlighted
Did your marital status change in 2019 (including separated for less than 90 days) is highlighted
Change is highlighted
Marital status change
- If the individual indicates that there has been a marital status change in the tax year, select Change when answering the question Did your marital status change in 2021 (including separated for less than 90 days)?
- Click Next
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Marital status change topic is highlighted
Change of marital status in 2018 page
Change in your marital status in 2018 is highlighted
Marital status change
Note: If you selected Change when answering the question Did your marital status change in 2021 (including separated for less than 90 days)?, a new page called Marital status change will appear in the left side menu.
- Under Change of marital status in 2021, select the appropriate marital status from the drop-down menu for Change in your marital status in 2021
- for example, if the individual was married but considered separated on December 31, 2021, select Married, then separated
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Marital status change topic is highlighted
Change of marital status in 2018 page
Date of change in your marital status (dd-mm-2018) is highlighted
Marital status change
- Enter the effective date of the change
Note: Enter the date that the change occurred. For example, the date they got married or when they started living separate and apart.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Spouse interview type topic is highlighted
Type of information you wish to provide about your spouse page
Complete information (recommended) is highlighted
Spouse interview type
Note: If the individual has a spouse or common-law partner, you must indicate whether you will:
- complete a tax return for the spouse or common-law partner
- only report the net income of the spouse or common-law partner
- On the Spouse interview type page, use the drop-down menu to select which option you want to proceed with:
- Complete information (recommended)
- Net income only
Text version
UFile screen
Under Interview tab
Add spouse sub-tab is highlighted
Add spouse
- Click add spouse
Text version
UFile screen
Under Interview tab
Spouse sub-tab is highlighted
Spouse Identification page
Spouse Identification
- Fill in the spouse’s identification information
Note: The spouse’s name is displayed beside the Family Head’s name.
- Proceed through the interview questions for the spouse, just as you did for the family head, entering information about the spouse’s income, deductions, and non-refundable tax credits
- Click Next after each completed page
Note: When you reach the end of the interviews for the family head and the spouse, UFile will generate two returns. Each return must be filed separately.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Spouse - basic information topic is highlighted
Spouse – basic information page
Was your spouse a Canadian resident in 2019 (Not applicable for immigrants)? is highlighted
Spouse – basic information
Note: If you are completing the Spouse - basic information page for a non-resident spouse, make sure you indicate that the spouse was not a resident of Canada in 2021.
Individuals may claim the spousal amount for a non-resident spouse or common-law partner that depended on them for financial support. The CRA will review these amounts on a case-by-case basis.
If the spouse or common-law partner had sufficient income to maintain a reasonable standard of living in their home country, they would not be considered as a dependent, and as such, you must provide any income they earned.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Add dependant sub-tab is highlighted
How to add a dependant
- Select + add dependant
Note: It is important to add all dependants into UFile to ensure that the individuals involved are receiving all the benefits and credits to which they are entitled.
Text version
UFile screen
Under Interview tab
Dependant sub-tab is highlighted
Left-hand topic menu is highlighted as follows:
Dependant ID
Interview setup
Interest, investment income and carrying charges
Medical and disability
HBP, LLP and other plans and funds
RRSP contributions, limits
Tuition, education, student loans
Other deductions and credits
Prior year information
Refund/balance owing
Controls
Other topics
Where to enter?
Dependant
- Enter the dependant’s information in the Dependant Identification section (follow the same process as for the family head)
The left side menu automatically populates the most common credits that individuals may be entitled to claim for their dependants:
- Medical and disability
- Tuition, education, student loans
- Other deductions and credits
Some credits, such as child care expenses, will populate when you complete the Dependant Identification.
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Interview setup topic is highlighted
Interview setup section is highlighted
Interview setup
- In the Interview setup, check the boxes that apply to the dependant’s tax situation
This will prompt the program to ask questions about their income, deductions, and credits.
- If none of the boxes apply, click Next
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Controls topic is highlighted
Controls for dependant’s tax return page
Let MaxBack decide is highlighted
Controls for dependant
Note: Some credits, such as the disability amount, may be transferred between spouses or between parents and children.
Other non-refundable tax credits, such as medical expenses and charitable donations, may be combined to get the best tax advantage for the family. When all family members living in the same household are entered into UFile, the software can find and apply all possible deductions, credits, and transfers.
- By choosing Let MaxBack decide, UFile will use the most advantageous calculation for all of the returns being prepared for the family
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Controls topic is highlighted
Claim this dependant as the eligible dependant on federal line 30400? is highlighted
Do not claim is highlighted
Controls for dependant – Amount for an eligible dependant
- If the individual cannot claim the amount for an eligible dependant, select Do not claim to the question Claim this dependant as the eligible dependant on federal line 30400?
For more details, see What are the situations in which you cannot claim the amount for an eligible dependant?
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Child care topic is highlighted
Child care expenses incurred for this dependant page
Claiming child care expenses
- Click Child care in the left side menu of the Dependant’s profile
- Then select the type of child care expenses:
- daycare (includes day camp)
- camp (dependant stayed overnight)
- boarding school
- babysitter
Note: If the individual has more than one child that they paid child care expenses for, you must enter the expenses for each child separately and claim the expenses for each child in their individual profiles.
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Daycare topic is highlighted
Child care expenses – Daycare section is highlighted
Child care expenses – Daycare
- Enter the appropriate child care expense details
- Click Next
Note: In most cases, whether a married couple or a common-law partnership, the child care expenses must be claimed on the return of the individual who has the lower net income. UFile will automatically determine whose return the child care expenses should be claimed on.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Interview setup topic is highlighted
Child care (special cases) is checked and highlighted
Child care expenses - Special cases
There are situations when the individual with the higher net income may claim the child care expenses. These situations exist when the individual with the lower net income attended school, was incarcerated or was mentally or physically infirm. The UFile software considers these to be child care special cases.
- In addition to claiming the child care expenses under the dependant’s profile, you must also select Child care (special cases) on the Interview setup page of the individual with the higher net income
- Under the profile for the individual with the higher net income, click Interview setup in the left side menu, then select Child care (special cases) from the Parents and children section
- Click Next
Text version
UFile screen
Under Interview tab
Higher Income sub-tab
Child care (special cases) topic is highlighted
Child care deduction (special cases) page
A special situation allows you to claim child care expenses even though your earnings are higher than your spouse’s is highlighted
Child care expenses - Special cases (continued)
- Select Child care (special cases) from the left side menu and click the + sign next to A special situation allows you to claim child care expenses even though your earnings are higher than your spouse’s from the Child care deduction section
Text version
UFile screen
Under Interview tab
Higher Income sub-tab
Higher earner eligible to claim the child care deduction page
Number of weeks of support by the higher income earner section is highlighted
Child care expenses - Special cases (continued)
- Under the Higher Income earner’s profile, enter the number of weeks during the year that any of the special cases listed are relevant to their situation
- Click Next
UFile will then calculate how much of the child care expenses can be claimed on the higher net income individual’s income tax return. If any amounts can be claimed on the lower income earner's income tax return, UFile will automatically claim them based on the information provided.
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Example 1: Amounts transferred from spouse
Instructions: Practice entering information into the mock profile
Open the UFile CVITP software and use the background information, slips required (tax slips, receipts, etc.), and points to remember sections provided in the example to enter all the necessary information. Once completed, compare your results with the solution provided.
Disclaimer
Examples have been created using fictional names. Any resemblance to persons real, imaginary, or deceased is purely coincidental. There is no intention for examples to depict stereotyping on any basis.
Background information
Name Tim Ward Social insurance number (SIN) 000 000 000 Address 123 Main Street
City, Province X0X 0X0
Date of birth August 08, 1956 Marital status Married to:
Donna Ward on June 7, 1986
SIN: 000 000 000
DOB: June 13, 1953
Slips required:
- T4 – Statement of Remuneration Paid (for Tim)
- T4 – Statement of Remuneration Paid (for Donna)
Points to remember:
- Add spouse under the Family Head (Tim)
- Select Complete information (recommended) for spouse
- Complete the Interview with Tim before moving on to Donna’s Interview
- UFile will automatically calculate and claim the spouse or common-law partner amount (30300) and amounts transferred from your spouse or common-law partner (32600) when applicable
Information slip for Tim:
T4 – Statement of Remuneration Paid
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Torch Corp.
Employee’s name and address:
Last name: Ward
First name: Tim
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 38,123.00
Box 16: Employee’s CPP contributions – line 30800: 1,310.11
Box 18: Employee’s EI premiums – line 31200: 600.00
Box 22: Income tax deducted – line 43700: 3,566.12
Box 24: EI insurable earnings: 38,123.00
Box 26: CPP/QPP pensionable earnings: 38,123.00
Information slip for Donna:
T4 – Statement of Remuneration Paid
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Heat Inc.
Employee’s name and address:
Last name: Ward
First name: Donna
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 7,500.00
Box 16: Employee’s CPP contributions – line 30800: 204.00
Box 18: Employee’s EI premiums – line 31200: 115.00
Box 22: Income tax deducted – line 43700: 700.00
Box 24: EI insurable earnings: 7,500.00
Box 26: CPP/QPP pensionable earnings: 7,500.00
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Solution 1: Amounts transferred from spouse
Instructions
This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. To validate your results, refer to the federal totals generated on lines 15000, 23600, 26000, and 42000. Calculations may vary depending on the province/territory selected in the Identification section. To view your results, click the Federal summary link found under the Review tab when you have completed the example.
Text version
Tim Ward
Total income
10100 Employment income: $38,123.00
15000 Total income: $38,123.00
Net income
22215 Deductions for CPP and QPP enhanced contributions: $120.19
23600 Net income: $38,002.81
Taxable income
26000 Taxable income: $38,002.81
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30100 Age amount: $7,713.00
30300 Spousal or common-law partner amount: $6,326.72
30800 CPP or QPP contributions through employment: $1,189.92
31200 Employment Insurance premiums through employment: $600.00
31260 Canada employment amount: $1,257.00
32600 Amounts transferred from your spouse or common-law partner: $7,713.00
33500 Total: $38,607.64
33800 Total @ 15%: $5,791.15
35000 Non refundable tax credits: $5,791.15
Refund or balance owing
42900 Basic federal tax: $0.00
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $0.00
42000 Net federal tax: $0.00
42800 Provincial or territorial tax: $977.87
43500 Total payable: $977.87
43700 Total income tax deducted: $3,566.12
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $629.13
48200 Total credits: $4,195.25
48400 Refund: $3,217.38
Donna Ward
Total income
10100 Employment income: $7,500.00
15000 Total income: $7,500.00
Net income
22215 Deductions for CPP and QPP enhanced contributions: $18.72
23600 Net income: $7,481.28
Taxable income
26000 Taxable income: $7,481.28
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30100 Age amount: $7,713.00
30300 Spousal or common-law partner amount:
30800 CPP or QPP contributions through employment: $185.28
31200 Employment Insurance premiums through employment: $115.00
31260 Canada employment amount: $1,257.00
32600 Amounts transferred from your spouse or common-law partner:
33500 Total: $23,078.28
33800 Total @ 15%: $3,461.74
35000 Non refundable tax credits: $3,461.74
Refund or balance owing
42900 Basic federal tax: $0.00
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $0.00
42000 Net federal tax: $0.00
42800 Provincial or territorial tax: $0.00
43500 Total payable: $0.00
43700 Total income tax deducted: $700.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6)48200 Total credits: $700.00
48400 Refund: $700.00
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Example 2: Employed individual with two children
Instructions: Practice entering information into the mock profile
Open the UFile CVITP software and use the background information, slips required (tax slips, receipts, etc.), and points to remember sections provided in the example to enter all the necessary information. Once completed, compare your results with the solution provided.
Disclaimer
Examples have been created using fictional names. Any resemblance to persons real, imaginary, or deceased is purely coincidental. There is no intention for examples to depict stereotyping on any basis.
Background information
Name Candice Lockhart Social insurance number (SIN) 000 000 000 Address 123 Main Street
City, Province X0X 0X0
Date of birth May 15, 1986 Marital status Divorced Number of children (2) Daughter: Rose Lockhart
DOB: March 30, 2016
Son: Rhys Lockhart
DOB: June 4, 2018
Slips required:
- T4 – Statement of Remuneration Paid
- T4E – Statement of Employment Insurance and Other Benefits
- Sunny Nursery Day Care Centre receipt
- Candice has two children (Rose and Rhys). Both children attended daycare.
Points to remember:
- Add both dependent children under the family head.
- Enter the child care expenses under the children’s profiles.
Information slips for Candice:
T4 – Statement of Remuneration Paid
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: 123456 Canada Ltd.
Employee’s name and address:
Last name: Lockhart
First name: Candice
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 42,275.00
Box 16: Employee’s CPP contributions – line 30800: 827.36
Box 18: Employee’s EI premiums – line 31200: 652.43
Box 20: RPP contributions – line 20700: 782.50
Box 52: Pension adjustment – line 20600: 1,605.00
Box 22: Income tax deducted – line 43700: 2,807.00
Box 24: EI insurable earnings: 42,275.00
Box 26: CPP/QPP pensionable earnings: 42,275.00
Box 44: Union dues – line 21200: 165.00
T4E – Statement of Employment Insurance and Other Benefits
Text version
T4E – Statement of Employment Insurance and Other Benefits
Protected B
Recipient’s name and address:
Candice Lockhart
123 Main Street
City, Province X0X 0X0
Box 7: Repayment rate: 30%
Box 14: Total benefits paid: 840.00
Box 15: Regular and other benefits paid: 840.00
Box 22: Income tax deducted: 80.00
Box 12: Social insurance number: 000 000 000
Sunny Nursery Daycare Centre receipt
Text version
Sunny Nursery Daycare Centre receipt
Candice Lockhart paid the following amounts in 2021 for child care services provided to her children:
Rose Lockhart (daughter)= $1,011.00
Rhys Lockhart (son)= $3,160.00
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Solution 2: Employed individual with two children
Instructions
This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. To validate your results, refer to the federal totals generated on lines 15000, 23600, 26000, and 42000. Calculations may vary depending on the province/territory selected in the Identification section. To view your results, click the Federal summary link found under the Review tab when you have completed the example.
Text version
Candice Lockhart
Total income
10100 Employment income: $42,275.00
11900 Employment Insurance and other benefits: $840.00
15000 Total income: $43,115.00
Net income
20600 Pension adjustment: $1,605.00
20700 Registered pension plan deduction: $782.50
21200 Annual union, professional, or like dues: $165.00
21400 Child care expenses (T778): $4,171.00
22215 Deduction for CPP and QPP enhanced contributions $75.90
23600 Net income: $37,920.60
Taxable income
26000 Taxable income: $37,920.60
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30400 Amount for an eligible dependant: $13,808.00
30800 CPP or QPP contributions through employment: $751.46
31200 Employment Insurance premiums through employment: $652.43
31260 Canada employment amount: $1,257.00
33500 Total: $30,276.89
33800 Total @ 15%: $4,541.53
35000 Non refundable tax credits: $4,541.53
Refund or balance owing
42900 Basic federal tax: $1,146.56
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $1,146.56
41700 Line 40600 - 41600: $1,146.56
42000 Net federal tax: $1,146.56
42800 Provincial or territorial tax: $415.24
43500 Total payable: $1,561.80
43700 Total income tax deducted: $2,887.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $641.46
47900 Provincial or territorial credits: $2,852.96
48200 Total credits: $6,381.42
48400 Refund: $4,819.62
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Example 3: Claiming child care (special cases)
Instructions: Practice entering information into the mock profile
Open the UFile CVITP software and use the background information, slips required (tax slips, receipts, etc.), and points to remember sections provided in the example to enter all the necessary information. Once completed, compare your results with the solution provided.
Disclaimer
Examples have been created using fictional names. Any resemblance to persons real, imaginary, or deceased is purely coincidental. There is no intention for examples to depict stereotyping on any basis.
Background information
Name Ryan Samson Social insurance number (SIN) 000 000 000 Address 123 Main Street
City, Province X0X 0X0
Date of birth November 15, 1983 Marital status Married to:
Jessica Samson on August 2, 2014
SIN: 000 000 000
DOB: September 10, 1984
Number of children (2) Son: Jace Samson
DOB: May 22, 2016
Daughter: Jackie Samson
DOB: June 22, 2017
Slips required:
- T4 – Statement of Remuneration Paid (Paint colours Inc.)
- T4 – Statement of Remuneration Paid (Smart produce Inc.)
- Over the Rainbow Daycare receipt (Jace and Jackie Samson)
Ryan lives with his wife Jessica and his two young children, Jace and Jackie. Although Ryan worked full time at the beginning of the year, due to an unfortunate accident, he was hospitalized on February 20, 2021. He was not discharged until August 27, 2021. He was able to return to work, on a part-time basis, shortly after his discharge. His wife Jessica continued to work full-time at a grocery store as a manager. At the same time, their two young children attended daycare.
Points to remember:
- All family members are entered into UFile to ensure an optimal calculation
- The child care expenses are keyed under each child’s individual profile
- Because Ryan was hospitalized for more than two weeks, the child care (special cases) is selected under Jessica’s Interview setup as the higher income earner
- Enter 27 weeks as the number of weeks Ryan was temporarily infirm
Information slips for Ryan:
T4 – Statement of Remuneration Paid (Paint colours Inc.)
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Paint colours Inc.
Employee's name and address:
Last name: Samson
First name: Ryan
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 16,000.00
Box 16: Employee's CPP contributions – line 30800: 150.00
Box 18: Employee's EI premiums – line 31200: 190.00
Box 22: Income tax deducted – line 43700: 900.00
Box 24: EI insurable earnings: 16,000.00
Box 26: CPP/QPP pensionable earnings: 16,000.00
Information slips for Jessica:
T4 – Statement of Remuneration Paid (Smart produce Inc.)
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Smart produce Inc.
Employee's name and address:
Last name: Samson
First name: Jessica
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 34,000.00
Box 16: Employee's CPP contributions – line 30800: 200.00
Box 18: Employee's EI premiums – line 31200: 230.00
Box 22: Income tax deducted – line 43700: 1,800.00
Box 24: EI insurable earnings: 34,000.00
Box 26: CPP/QPP pensionable earnings: 34,000.00
Over the Rainbow Daycare receipt
Text version
Over the Rainbow Daycare receipt
Ryan Samson and Jessica Samson paid the following amount in 2021 for child care services for their children:
Jace Samson (son)= $2,500.00
Jackie Samson (daughter)= $2,500.00
The child care fees mentioned above are from January 2021 to December 2021.
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Solution 3: Claiming child care (special cases)
Instructions
This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. To validate your results, refer to the federal totals generated on lines 15000, 23600, 26000, and 42000. Calculations may vary depending on the province/territory selected in the Identification section. To view your results, click the Federal summary link found under the Review tab when you have completed the example.
Text version
Ryan Samson
Total income
10100 Employment income: $16,000.00
15000 Total income: $16,000.00
Net income
21400 Child care expenses (T778): $0.00
22215 Deduction for CPP and QPP enhanced contributions $13.76
23600 Net income: $15,986.24
Taxable income
26000 Taxable income: $15,986.24
Non refundable tax credits
30000 Basic personal amount:$13,808.00
30800 CPP or QPP contributions through employment: $136.24
31200 Employment Insurance premiums through employment: $190.00
31260 Canada employment amount: $1,257.00
33500 Total: $15,391.24
33800 Total @ 15%: $2,308.69
35000 Non refundable tax credits: $2,308.69
Refund or balance owing
42900 Basic federal tax: $89.25
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $89.25
41700 Line 40600 - 41600: $89.25
42000 Net federal tax: $89.25
42800 Provincial or territorial tax: $0.00
43500 Total payable: $89.25
43700 Total income tax deducted: $900.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6)
47900 Provincial or territorial credits:
48200 Total credits: $9,00
48400 Refund: $810.75
Jessica Samson
Total income
10100 Employment income: $34,000.00
15000 Total income: $34,000.00
Net income
21400 Child care expenses (T778): $5,000.00
22215 Deduction for CPP and QPP enhanced contributions $18.35
23600 Net income: $28,981.65
Taxable income
26000 Taxable income: $28,981.65
Non refundable tax credits
30000 Basic personal amount: $13,808.00
30800 CPP or QPP contributions through employment: $181.65
31200 Employment Insurance premiums through employment: $230.00
31260 Canada employment amount: $1,257.00
33500 Total: $15,476.65
33800 Total @ 15%: $2,321.50
35000 Non refundable tax credits: $2,321.50
Refund or balance owing
42900 Basic federal tax: $2,025.75
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $2,025.75
41700 Line 40600 - 41600: $2,025.75
42000 Net federal tax: $2,025.75
42800 Provincial or territorial tax: $300.00
43500 Total payable: $2,325.75
43700 Total income tax deducted: $1,800.00
Payments and credits
45300 Canada worker benefit (CWB) (schedule 6): $1,684.37
47900 Provincial or territorial credits: $3,300.00
48200 Total credits: $6,784.37
48400 Refund: $4,458.62
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