ARCHIVED - Federal Income Tax and Benefit Guide
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ARCHIVED - Federal Income Tax and Benefit Guide - 2018
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
5000-G(E) Rev. 18
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Table of contents
- Is this income tax package for you?
- What’s new for 2018?
- Do you have to file a return?
- Due dates, penalties and interest
- Gather all your documents
- Need help doing your taxes?
- Ways to file your return
- Which income tax package should you use?
- Step 1 – Identification and other information
- Step 2 – Total income
- Report foreign income and other foreign amounts
- Line 101 – Employment income
- Line 104 – Other employment income
- Retirement income – Summary table
- Line 113 – Old age security (OAS) pension
- Line 114 – CPP or QPP benefits
- Line 115 – Other pensions and superannuation
- Line 116 – Elected split-pension amount
- Line 117 – Universal child care benefit (UCCB)
- Line 119 – Employment insurance and other benefits
- Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
- Line 121 – Interest and other investment income
- Line 122 – Net partnership income: limited or non-active partners only
- Line 126 – Net rental income
- Line 127 – Taxable capital gains
- Line 128 – Support payments received
- Line 129 – RRSP income
- Line 130 – Other income
- Lines 135 to 143 – Self-employment income
- Line 145 – Social assistance payments
- Other amounts you need to report throughout the return
- Step 3 – Net income
- Line 206 – Pension adjustment
- Line 207 – Registered pension plan (RPP) deduction
- Line 210 – Deduction for elected split-pension amount
- Line 212 – Annual union, professional, or like dues
- Line 214 – Child care expenses
- Line 215 – Disability supports deduction
- Line 217 – Business investment loss
- Line 219 – Moving expenses
- Line 220 – Support payments made
- Line 221 – Carrying charges and interest expenses
- Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 224 – Exploration and development expenses
- Line 229 – Other employment expenses
- Line 232 – Other deductions
- Line 236 – Net income
- Step 4 – Taxable income
- Step 5 – Federal tax
- Step A of Schedule 1 – Federal non-refundable tax credits
- Canada caregiver amount – Summary table
- Newcomers to Canada and emigrants
- Amounts for non-resident dependants
- Line 303 – Spouse or common-law partner amount
- Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
- Line 305 – Amount for an eligible dependant
- Line 307 – Canada caregiver amount for other infirm dependants age 18 or older
- Line 308 – CPP or QPP contributions through employment
- Line 312 – Employment insurance premiums through employment
- Line 313 – Adoption expenses
- Line 316 – Disability amount (for self)
- Line 318 – Disability amount transferred from a dependant
- Line 324 – Tuition amount transferred from a child
- Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later
- Line 331 – Allowable amount of medical expenses for other dependants
- Lines 352 and 367 – Canada caregiver amount for infirm children under 18 years of age
- Line 362 – Volunteer firefighters’ amount (VFA) and Line 395 – Search and rescue volunteers’ amount (SRVA)
- Line 367 – Canada caregiver amount for infirm children under 18 years of age
- Line 369 – Home buyers’ amount
- Line 375 – Provincial parental insurance plan (PPIP) premiums paid
- Line 395 – Search and rescue volunteers’ amount (SRVA)
- Line 398 – Home accessibility expenses
- Step B of Schedule 1 – Federal tax on taxable income
- Step C of Schedule 1 – Net federal tax
- Step A of Schedule 1 – Federal non-refundable tax credits
- Step 6 – Provincial or territorial tax
- Step 7 – Refund or balance owing
- Line 437 – Total income tax deducted
- Line 438 – Tax transfer for residents of Quebec
- Line 440 – Refundable Quebec abatement
- Line 452 – Refundable medical expense supplement
- Line 457 – Employee and partner GST/HST rebate
- Lines 468 and 469 – Eligible educator school supply tax credit
- Line 476 – Tax paid by instalments
- Line 479 – Provincial or territorial credits
- How to pay your balance owing or to get your refund
- Line 484 – Refund
- Line 485 – Balance owing
- What documents to attach to your paper return
- After sending your return
Page details
- Date modified:
- 2019-02-12