Other forms and publications you may need to help you complete your income tax and benefit return

Generally, you should use the income tax package for the province or territory where you resided on December 31 of the year. Depending on your tax situation, you may need to refer to other publications or complete additional forms and schedules to complete additional calculations.

If you entered an amount on any of the lines included in the following steps of your return, see the related guides, forms and schedules listed.

For topics of interest to seniors, see Changes to your taxes when you retire or turn 65 years old.

Step 2 – Total income

**Related forms and publications for Step 2 of your return**
Line number	Description	Related guides, if any	Related forms and schedules
line 11600	Elected split-pension amount		Form T1032, Joint Election to Split Pension Income
line 12000 line 12010	Taxable amount of dividends from taxable Canadian corporations		Federal Worksheet
line 12100	Interest and other investment income		Federal Worksheet
line 12600	Rental income	Guide T4036, Rental Income	Form T776, Statement of Real Estate Rentals
line 12700	Taxable capital gains	Guide T4037, Capital Gains	Schedule 3, Capital Gains (or Losses)
line 13500 line 13700 line 13900 line 14100 line 14300	Self-employed income (business, professional, commission, farming, and fishing income)	Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income	Form T2125, Statement of Business or Professional Activities Form T2121, Statement of Fishing Activities Form T2042, Statement of Farming Activities

Step 3 – Net income

**Related forms and publications for Step 3 of your return**
Line number	Description	Related guides, if any	Related schedules and forms
line 20800	RRSP deduction	Guide T4040, RRSPs and Other Registered Plans for Retirement	Schedule 7, RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities
line 20805	FHSA deduction		Schedule 15, FHSA Contributions, Transfers and Activities
line 21000	Deduction for elected split-pension amount		Form T1032, Joint Election to Split Pension Income
line 21400	Child care expenses		Form T778, Child Care Expenses Deduction
line 21500	Disability supports deduction	Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses	Form T929, Disability Supports Deduction
line 21900	Moving expenses		Form T1-M, Moving Expenses Deduction
line 22000 line 21999	Support payments made	Guide P102, Support Payments	Form T1158, Registration of Family Support Payments
line 22100	Carrying charges, interest expenses, and other expenses		Federal Worksheet (for all except non-residents)
line 22200	Deduction for CPP or QPP contributions on self-employment income and other earnings		Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments
line 22300	Deduction for PPIP premiums on self-employment income (for QC only)		Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only)
line 22400	Exploration and development expenses		Form T1229, Statement of Resource Expenses and Depletion Allowance
line 22900	Other employment expenses	Guide T4044, Employment Expenses	Form T777, Statement of Employment Expenses Form TL2, Claim for Meals and Lodging Expenses Form T2200, Declaration of Conditions of Employment Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts
line 23100	Clergy residence deduction		Form T1223, Clergy Residence Deduction

Step 4 – Taxable income

Related forms and publications for Step 4 of your return
Line number	Description	Related guides, if any	Related schedules and forms
line 24900	Security options deductions		Form T1212, Statement of Deferred Security Options Benefits
line 25400	Capital gains deduction	Guide T4037, Capital Gains	Form T657, Calculation of Capital Gains Deduction Form T936, Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2023 Form T2017, Summary of Reserves on Dispositions of Capital Property
line 25500	Northern residents deductions		Form T2222, Northern Residents Deductions

Step 5 – Federal tax

Part B – Federal non-refundable tax credits

**Related forms and publications for Step 5, Part B of your return**
Line number	Description	Related guides, if any	Related schedules and forms
line 30300	Spouse or common-law partner amount		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
line 30400	Amount for an eligible dependant		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
line 30425	Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
line 30450	Canada caregiver amount for other infirm dependants age 18 or older		Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
line 30800	Base CPP or QPP contributions through employment income		Schedule 8 , Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
line 31000	Base CPP or QPP contributions on self-employment income and other earnings		Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
line 31210	PIPP premiums payable on employment income (for QC only)		Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only)
line 31215	PPIP premiums payable on self-employment income (for QC only)		Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only)
line 31217	Employment insurance premiums on self-employment and other eligible earnings		Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
line 31285	Home accessibility expenses		Federal Worksheet (for all except non-residents)
line 31400	Pension income amount		Form T1032, Joint Election to Split Pension Income
line 31600	Disability amount for self	Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses	Form T2201, Disability Tax Credit Certificate
line 31800	Disability amount transferred from a dependant	Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses	Form T2201, Disability Tax Credit Certificate
line 32300	Your tuition, education, and textbook amounts	Guide P105, Students and Income Tax	Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for all except QC and non-residents) Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for QC and non-residents of Canada only)
line 32600	Amounts transferred from your spouse or common-law partner		Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents) Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents of Canada only)
line 34900	Donations and gifts	Guide P113, Gifts and Income Tax	Schedule 9, Donations and Gifts

Part C – Net federal tax

Related forms and publications for Step 5, Part C of your return
Line number	Description	Related guides, if any	Related schedules and forms
line 40424	Fedreal tax on split income		Form T1206, Tax on Split Income
line 40427	Minimum tax carryover		Form T691, Alternative Minimum Tax
line 40500	Federal foreign tax credit		Form T2209, Federal Foreign Tax Credits
line 41200	Investment tax credit		Form T2038(IND), Investment Tax Credit (Individuals)
line 41800	Special taxes	Guide RC4092, Registered Education Savings Plans	Form T1172, Additional Tax on Accumulated Income Payments from RESPs Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts

Step 6 – Refund or balance owing

**Related forms and publications for Step 6 of your return**
Line number	Description	Related guides, if any	Related schedules and forms
line 42100	CPP contributions payable on self-employment income and other earnings		Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
line 42120	Employment insurance premiums payable on self-employment and other eligible earnings		Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
line 42800	Provincial or territorial tax		Form 428 (for your province or territory)
line 45300	Canada workers benefit (CWB)		Schedule 6, Canada Workers Benefit (for all except QC, AB, and NU) Schedule 6, Canada Workers Benefit (for QC only) Schedule 6, Canada Workers Benefit (for AB only) Schedule 6, Canada Workers Benefit (for NU only)
line 45355	Multigenerational home renovation tax credit (MHRTC)		Schedule 12, Multigenerational Home Renovation Tax Credit
line 45400	Refund of investment tax credit		Form T2038(IND), Investment Tax Credits (Individuals)
line 45700	Employee and partner GST/HST rebate		Form GST370, Employee and Partner GST/HST Rebate Application
line 47556	Return of fuel charge proceeds to farmers tax credit		Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit
line 47557	Air quality improvement tax credit	Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.	Form T2039, Air Quality Improvement Tax Credit
line 47900	Provincial or territorial credits		Form 479 (for your province or territory)

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Date modified:: 2024-01-23

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