ARCHIVED - Federal Income Tax and Benefit Guide – 2021 – Table of contents
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ARCHIVED - Federal Income Tax and Benefit Guide – 2021
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La version française de ce guide est intitulée Guide d’impôt et de prestations fédéral.
Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.
Table of contents
- Before you file
- Completing your return
- Step 2 – Total income
- Report foreign income and other foreign amounts
- Line 10100 – Employment income
- Line 10400 – Other employment income
- Line 11300 – Old age security (OAS) pension
- Line 11400 – CPP or QPP benefits
- Line 11500 – Other pensions and superannuation
- Line 11600 – Elected split-pension amount
- Line 11900 – Employment insurance and other benefits
- Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits
- Line 12100 – Interest and other investment income
- Line 12200 – Net partnership income (limited or non-active partners only)
- Line 12700 – Taxable capital gains
- Line 12900 – RRSP income
- Line 13000 – Other income
- Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants
- Lines 13499 to 14300 – Self-employment income
- Line 14500 – Social assistance payments
- Other amounts you have to report on your return
- Step 3 – Net income
- Line 20600 – Pension adjustment
- Line 20700 – Registered pension plan (RPP) deduction
- Line 21000 – Deduction for elected split-pension amount
- Line 21200 – Annual union, professional, or like dues
- Line 21400 – Child care expenses
- Line 22100 – Carrying charges, interest expenses, and other expenses
- Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
- Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
- Line 22900 – Other employment expenses
- Line 23200 – Other deductions
- Line 23210 – Federal COVID-19 benefits repayment
- Line 23500 – Social benefits repayment
- Step 4 – Taxable income
- Step 5 – Federal tax
- Part A – Federal tax on taxable income
- Part B – Federal non-refundable tax credits
- Line 30800 – Base CPP or QPP contributions through employment income
- Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
- Line 31200 – Employment insurance premiums through employment
- Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
- Line 31350 – Digital news subscription expenses
- Line 32400 – Tuition amount transferred from a child or grandchild
- Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later
- Part C – Net federal tax
- Step 6 – Refund or balance owing
- Line 42800 – Provinical or territorial tax
- Line 43700 – Total income tax deducted
- Line 43800 – Tax transfer for residents of Quebec
- Line 44000 – Refundable Quebec abatement
- Line 45000 – Employment insurance overpayment
- Line 45350 – Canada training credit (CTC)
- Line 46900 – Eligible educator school supply tax credit
- Line 47555 – Canadian journalism labour tax credit (CJLTC)
- Line 47600 – Tax paid by instalments
- Line 47900 – Provincial or territorial credits
- Line 48400 – Refund
- Line 48500 – Balance owing
- Step 2 – Total income
- Supporting documents
- After you file your return
- Appendix
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2023-01-24