5000-G Rev. 01

Net income

Line 206 - Pension adjustment

Enter on line 206 the total of all amounts in box 52 of your T4 slips, or box 34 of your T4A slips. Generally, this total represents the value of the benefits you earned in 2001 under a registered pension plan (RPP) or a deferred profit-sharing plan (DPSP).

Do not include the pension adjustment (PA) amount in your income, and do not deduct it on your return. Simply enter this amount on line 206. We will use it to calculate your registered retirement savings plan (RRSP) deduction limit for 2002, which we will show on your Notice of Assessment for 2001. See line 208 for details.

If you have any questions about how your PA was calculated, ask your employer.

Note
If you live in Canada and you participated in a foreign pension plan in 2001, you may have to enter an amount on this line. For details, contact us.

Line 207 - Registered pension plan (RPP) deduction

Generally, you can deduct the total of all amounts shown in box 20 of your T4 slips, in box 32 of your T4A slips, or on your union or RPP receipts. Contact us to find out how much you can deduct if any of the following applies:

• the total is more than $3,500 and your information slip shows a past-service amount for service before 1990;
• you contributed in a previous year and could not deduct part of the contributions; or
• you made contributions to a pension plan in a foreign country.

Receipts - If you are filing a paper return, do not include your receipts (other than your T4 and T4A slips) but keep them in case we ask to see them. If you are filing electronically (see page 9) keep all of your documents.

Line 208 - RRSP deduction

This section gives general information on registered retirement savings plans (RRSPs). If you need more information after reading this section, get the RRSPs and Other Registered Plans for Retirement guide. For information about Schedule 7, see page 23.

Receipts - If you are filing a paper return, include your official receipts for all amounts you contributed from March 2, 2001, to March 1, 2002, including those you are not deducting on your return for 2001 and those you are designating as Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) repayments. See "Lines 6 and 7 - Repayments under the HBP and LLP" for details about HBP and LLP repayments. If you contributed to your spouse or common-law partner's plan, the receipt has to show your name as the contributor and your spouse or common-law partner's name as the annuitant. Also attach Schedule 7 if you have to complete it. If you are filing electronically keep your documents in case we ask to see them.

Maximum contributions you can deduct

The maximum you can deduct on line 208 is whichever of the following amounts is less:

• the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2000 plus the total of your RRSP contributions made from March 2, 2001, to March 1, 2002 (not including amounts you designate as HBP or LLP repayments, see "Lines 6 and 7 - Repayments under the HBP and LLP"); or
• your RRSP deduction limit for 2001 (see "Line 10 - Contributions based on your RRSP deduction limit for 2001") plus amounts you transfer (see "Line 11 - Transfers") to your RRSP on or before March 1, 2002.

Notes
After the end of the year you turn 69, you cannot contribute to your RRSP, and neither can your spouse or common-law partner. However, you still can contribute to your spouse or common-law partner's RRSP until the end of the year he or she turns 69, and deduct those contributions as long as you still have an RRSP deduction limit that you have not used.

If you contribute more to an RRSP than you can deduct, you may have to pay a special tax.

Schedule 7

You may not have to complete Schedule 7. To find out, read the information at the top of the schedule. If you do have to complete it, you will find information below about lines 1, 2, 3, 6, 7, 10, and 11.

Line 1 - Unused RRSP contributions

This is the total of all contributions to your own RRSP or to an RRSP for your spouse or common-law partner that you made after 1990 and showed on a previous year's Schedule 7, but did not deduct on any previous return. This amount is shown on your Notice of Assessment or Notice of Reassessment for 2000.

If you do not have your notice, you can find out if you have unused RRSP contributions by using our automated T.I.P.S. (RRSP deduction limit) services.

Note
If you made RRSP contributions from March 1, 2000, to March 1, 2001, that you did not deduct on your 2000 return, you should have filed a completed Schedule 7 with your 2000 paper return. If you did not, you should submit your receipts and a completed copy of a 2000 Schedule 7 to your tax centre, but not with your return for 2001. See "How do you change a return?" on page 10 for details. However, if you made a contribution from January 1, 1991, to February 29, 2000, and you did not show it on a Schedule 7 for 1999 or earlier, contact us.

Lines 2 and 3 - Total RRSP contributions

This total includes amounts you:

• contributed to your own RRSP or an RRSP for your spouse or common-law partner from March 2, 2001, to March 1, 2002;
• transferred to your own RRSP (see "Line 11 - Transfers"); and
• designate as Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) repayments (see "Lines 6 and 7 - Repayments under the HBP and LLP" on this page).

Make sure you include on these lines any contributions you made from January 1, 2002, to March 1, 2002, even if you are not deducting them on your return for 2001. Otherwise, we may reduce or disallow the claim for these contributions you make on your return for a future year.

Do not include the following amounts:

• Any unused RRSP contributions you made on or after March 2, 2001, that were refunded to you or your spouse or common-law partner in 2001. Report the refund on line 129 of your return for 2001. If you have Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions, that we have approved for that amount, attach it to your paper return and claim a deduction on line 232. Otherwise, attach a completed Form T746, Calculating Your Deduction for Refund of Unused RRSP Contributions, to find out if you can claim this deduction.
• Part or all of the contributions you made to your RRSP or an RRSP for your spouse or common-law partner less than 90 days before either of you withdrew funds from that RRSP under the HBP or LLP. For more details, get the Home Buyers' Plan (HBP) guide or the Lifelong Learning Plan (LLP) guide.
• Any payments directly transferred to your own RRSP for which you did not receive an information slip.
• The part of an RRSP withdrawal that you recontributed to your RRSP and deducted on line 232. This would have happened if, in error, you withdrew more RRSP funds than necessary to obtain past-service benefits under a registered pension plan (RPP).
• The excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP or registered retirement income fund (RRIF) that you withdrew and are including on line 129 or 130 of your return for 2001, and deducting on line 232. You can complete Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From Your RRSP or RRIF, to calculate the deductible amount.

Lines 6 and 7 - Repayments under the HBP and LLP

If you withdrew funds from your RRSP under the Home Buyers' Plan (HBP) before 2000, you have to make a repayment for 2001. If you withdrew funds from your RRSP in 1999, 2000, or 2001 under the Lifelong Learning Plan (LLP) you can make a repayment for 2001 if you want, but generally you do not have to.

You make HBP or LLP repayments for 2001 by contributing to your own RRSP from January 1, 2001, to March 1, 2002, and designating them using line 6 or 7 on Schedule 7. Do not include amounts you deducted or designated as repayments on your 2000 return, or that were refunded to you. You cannot deduct any RRSP contribution you designate as an HBP or LLP repayment on Schedule 7. Do not make repayments to us.

Note
If you have not repaid the amount indicated on your Notice of Assessment or Notice of Reassessment or on your HBP account statement on or before March 1, 2002, (and designated it on your Schedule 7 for 2001) you have to include an amount in income. See line 129 for details.

Make sure you complete the "2001 withdrawals under the LLP" section of Schedule 7. In that section, you have to state the total of your withdrawals for the year from box 25 of your T4RSP slip, and you can check the box at line 264 to designate that your spouse or common-law partner was the student for whom the funds were withdrawn. If you do not check the box, you will be considered to be the student for LLP purposes. You can change the person you designate as the student only on the return for the year you make your first withdrawal.

The Home Buyers' Plan (HBP) and Lifelong Learning Plan (LLP) guides include more information about:

• when you have to make your repayments; and
• the rules that apply when the person who made the withdrawal dies, turns 69, or becomes a non-resident.

Line 10 - Contributions based on your RRSP deduction limit for 2001

Your RRSP deduction limit for 2001 is shown on your Notice of Assessment or Notice of Reassessment for 2000, or, if we sent you one, on Form T1028, Your RRSP Deduction Limit Statement for 2001. You can carry forward indefinitely any part of your RRSP deduction limit accumulated after 1990 that you do not use.

If you do not have your notice or Form T1028, you can find out your limit for 2001 by using our automated T.I.P.S. (RRSP deduction limit) services or by contacting us.

If you would like to calculate your RRSP deduction limit for 2001, get the RRSPs and Other Registered Plans for Retirement guide.

Note
In a previous year, you may have received income for which you could contribute to an RRSP, but you may not have filed a return for that year. If you want to keep your RRSP deduction limit up to date, you have to file a return for that year.

Line 11 - Transfers

You may have reported income on line 115, 129, or 130 of your return for 2001. If you contributed certain types of this income to your own RRSP on or before March 1, 2002, you can deduct this contribution, called a transfer, in addition to any RRSP contribution you make based on your "RRSP deduction limit for 2001."

For example, if you received a retiring allowance in 2001, you would report it on line 130 of your return. You can contribute to your RRSP up to the eligible part of that income (box 26 of your T4A slip) and deduct it as a transfer. Include the amounts you are transferring on lines 240 and 245 of Schedule 7.

The RRSPs and Other Registered Plans for Retirement guide has more information about amounts you can transfer.

Line 209 - Saskatchewan Pension Plan deduction

You can deduct contributions to the Saskatchewan Pension Plan (SPP) for 2001, up to whichever of the following three amounts is least:

• $600;
• your 2001 RRSP deduction limit minus your RRSP deduction from line 208 (not including transfers to your RRSP); or
• the total amount you contributed to the SPP for yourself or your spouse or common-law partner from January 1, 2001, to March 1, 2002, not including any contributions that you deducted on your 2000 return.

Receipts - If you are filing a paper return, include your receipts. If you are filing electronically keep them in case we ask to see them.

Line 212 - Annual union, professional, or like dues

Enter the total of the following amounts related to your employment in the year:

• annual membership dues you paid to a trade union or an association of public servants;
• dues you paid to a professions board that you had to pay under provincial law;
• professional or malpractice liability insurance premiums or professional membership dues you paid if you had to pay them to keep a professional status recognized by law; and
• dues you paid to a parity or advisory committee (or similar body) that you had to pay under provincial law.

Annual membership dues do not include initiation fees, special assessments, or charges for anything other than the organization's ordinary operating costs. You cannot claim charges for pension plans as membership dues even if your receipts show them as dues. For more information, get Interpretation Bulletins IT-103, Dues Paid to a Union or to a Parity or Advisory Committee, and IT-158, Employees' Professional Membership Dues.

The amount shown in box 44 of your T4 slip, or on your receipts, includes any GST/HST you paid.

Tax Tip
You may be eligible for a rebate of any GST/HST you paid as part of your dues (see line 457).

Receipts - If you are filing a paper return, do not include your receipts (other than your T4 slips) but keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Line 214 - Child care expenses

You or your spouse or common-law partner may have paid for someone to look after your child so one of you could earn income, go to school, or conduct research in 2001. The expenses are deductible only if, at some time in 2001, the child was under 16 or had a mental or physical infirmity. Generally, only the spouse or common-law partner with the lower net income (even if it is zero) can claim these expenses.

For more information, and to make your claim, get Form T778, Child Care Expenses Deduction for 2001. However, if you claimed child care expenses on your 2000 return, the package we mailed to you should include this form.

Tax Tips
You may be able to claim payments you made to a boarding school, sports school, or camp. For details, get Form T778.

If your child needs special attendant care or care in an establishment, see the Information Concerning People With Disabilities guide for details about different amounts you may be able to claim.

Receipts - If you are filing a paper return, include a completed Form T778, but not your receipts. Keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Line 215 - Attendant care expenses

If you can claim the disability amount (line 316 on Schedule 1) you can claim expenses you paid for personal attendant care that allowed you to go to school or to earn certain income. This includes income from employment or self-employment and a grant you received for conducting research.

Tax Tip
See the Information Concerning People With Disabilities guide for details about different amounts you may be able to claim.

To calculate your claim, complete Form T929, Attendant Care Expenses. For more information, see Form T929 or use our T.I.P.S. (Info-Tax) services.

Receipts - If you are filing a paper return, do not include your receipts or Form T929, but keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Line 217 - Business investment loss

A business investment loss is a special type of capital loss. For example, such a loss can occur when you dispose of shares or certain debts of a small business corporation. For more information, and to find out how to complete lines 217 and 228 (to the left of line 217) get the Capital Gains guide.

If you have a tax shelter, see "Tax shelters".

Line 219 - Moving expenses

Generally, if you moved at least 40 kilometres in 2001 to start a job or a business, or to study full-time at an educational institution that offers post-secondary courses, you can deduct your moving expenses from income you earned at the new location. For more information, get Form T1-M, Moving Expenses Deduction. Make sure you tell us your new address.

How to claim

Complete Form T1-M to find out what you can deduct.

Note
If you moved in 2000 but could not claim all your moving expenses in that year, you may be able to claim the remaining expenses against income you earned in 2001 at the new location.

Receipts - If you are filing a paper return, do not include your receipts or Form T1-M, but keep them in case we ask to see them. If you are filing electronically (see page 9) keep all of your documents.

Line 220 - Support payments made

Enter on line 230 the total of all support payments you made in 2001 for a spouse, common-law partner, or child. Enter on line 220 only the deductible amount. For more information, get the Support Payments guide.

You probably have to register your written agreement or court order (including any amendments) with us. For more information, get Form T1158, Registration of Family Support Payments.

Receipts - If you are filing a paper return, do not include your receipts or cancelled cheques, or your court order or written agreement. Keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Line 221 - Carrying charges and interest expenses

You can claim the following carrying charges and interest you paid to earn income from investments:

• fees to manage or take care of your investments (other than administration fees you paid for your registered retirement savings plan or registered retirement income fund) including safety deposit box charges;
• fees for certain investment advice (see Interpretation Bulletin IT-238, Fees Paid to Investment Counsel) or for recording investment income;
• fees to have someone complete your return, but only if you have income from a business or property, accounting is a usual part of the operations of your business or property, and you did not use the amounts claimed to reduce the business or property income you reported (see Interpretation Bulletin IT-99, Legal and Accounting Fees); and
• most interest you pay on money you borrow, but generally only as long as you use it to try to earn investment income, including interest and dividends. However, if the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. For details, contact us.

You cannot deduct on line 221 any of the following amounts:

• the interest you paid on money you borrowed to contribute to a registered retirement savings plan or a registered education savings plan;
• the interest portion of your student loan repayments (although you may be able to claim a credit on line 319 on Schedule 1 for this amount); and
• brokerage fees or commissions you paid when you bought or sold securities. Instead, you use these costs when you calculate your capital gain or capital loss. For more information, get the Capital Gains guide.

Canada Savings Bonds (CSBs) - When you buy bonds through payroll deductions, you may pay an interest charge. You can claim this amount on line 221.

Example
Michael bought a $1,000 CSB through payroll deductions. The total amount deducted from his pay for the bond was $1,017.94 (the $1,000 face value of the bond plus $17.94 he paid in interest). Michael can claim the $17.94 on line 221.

Policy loan interest - To claim interest you paid during 2001 on a policy loan made to earn income, have your insurer complete Form T2210, Verification of Policy Loan Interest by the Insurer, on or before April 30, 2002.

Refund interest - If we paid you interest on an income tax refund, you have to report the interest in the year you receive it, as we explain at line 121 in this guide. If we then reassessed your return and you repaid any of the refund interest in 2001, you can deduct the amount you repaid, up to the amount you had included in your income.

Carrying charges for foreign income - If you have carrying charges for Canadian and foreign investment income, identify them separately on Schedule 4, according to the percentage that applies to each investment.

Receipts - To make your claim, complete Part IV of Schedule 4. If you are filing a paper return, do not include your receipts or Form T2210, but keep them in case we ask to see them. If you are filing electronically keep all of your documents.

If you have a tax shelter, see "Tax shelters".

Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings

You can claim, on this line, half of the total of your Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, if any, from Schedule 8. You also can claim, on line 310 on Schedule 1, an amount for the other half. You can claim contributions you:

• have to make on self-employment and limited or non-active partnership income;
• choose to make on certain employment income (see "Making additional CPP contributions" below); and
• choose to make on your Quebec provincial return on certain employment income (see your Quebec provincial guide).

The amount of CPP or QPP contributions that you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.

Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment, or you may have contributed less than you were allowed. This can happen if any of the following applies:

• You had more than one employer in 2001.
• You had income, such as tips, from which your employer did not have to withhold contributions.
• You were in a type of employment that was not covered under CPP rules, such as casual employment.

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $1,496.40, you can contribute 8.6% on any part of the income on which you have not already made contributions. The maximum income for 2001 for which you can contribute to the CPP is $38,300. Making additional contributions may increase the pension you receive later.

To make additional CPP contributions for 2001, get Form CPT20, Election to Pay Canada Pension Plan Contributions. Attach a completed copy to your paper return, or send it to us separately on or before June 15, 2003. This form lists the eligible employment income on which you can make additional CPP contributions.

How to calculate your contributions

Complete Schedule 8 to calculate your CPP or QPP contributions, and attach it to your paper return. If you were a member of a partnership, make sure you include on line 1 of Schedule 8 only your share of the net profit or loss. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions that you paid on your employment earnings.

If you were not a resident of Quebec, enter on lines 222 and 310, in dollars and cents, the amount from line 11 of Schedule 8. Enter on line 421 the amount from line 10 of Schedule 8.

If you were a resident of Quebec, enter on lines 222 and 310, in dollars and cents, the amount from line 10 of Schedule 8. Line 421 does not apply to you.

Note
We will prorate your CPP or QPP contribution and show the correct amount on your Notice of Assessment in certain situations, such as if, in 2001, you:

• were a CPP participant and either turned 18 or 70, or received a CPP retirement or disability pension; or
• were a QPP participant and either turned 18 or received a QPP disability pension.

Line 224 - Exploration and development expenses

If you invested in a petroleum, natural gas, or mining venture in 2001, but did not participate actively, you can deduct your expenses on this line. If you participated actively, follow the instructions at line 135.

How to claim

• Complete Part V of Schedule 4 using the information that the principals of the venture give you.
• Attach to your paper return either a T5 or T5013 slip, or a statement that gives details of the deduction.

The statement has to identify you as a participant in the venture, show your allocation (the number of units you own, the percentage assigned to you, or the ratio of your units to those of the whole partnership), and give the name and address of the fund.

If you have a tax shelter, see "Tax shelters".

Renounced resource expenses - If you received a T101 or T5013 slip, use the instructions on the back to calculate your deduction. Attach to your paper return your slip and a note showing how you calculated your deduction.

Resource allowances - Claim 25% of the eligible amount shown in box 20 of your T5 slips or box 44 of your T5013 slips.

Depletion allowances - Claim these amounts on line 232.

If you have any questions about these expenses, contact our Business Enquiries service. See "Contacting us".

Line 229 - Other employment expenses

You can deduct certain expenses (including any GST/HST) you paid to earn employment income. You can claim the expenses only if your employment contract required you to pay them, and either you did not receive an allowance for the expenses, or the allowance you received is included in your income.

Note
Most employees cannot claim employment expenses. You cannot deduct the cost of travel to and from work, or other expenses, such as clothes and tools.

Attach to your paper return a completed Form T777, Statement of Employment Expenses, to give us details of your expenses and to calculate how much you can deduct. The Employment Expenses guide contains Form T777 and other forms you may need. The guide also explains the limits and conditions that apply when you claim these expenses.

Repayment of salary or wages - You can deduct salary or wages you included in income for 2001 or a previous year, if you repaid them in 2001. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.

Legal fees - You can deduct legal fees you paid to collect or establish a right to salary or wages. However, you have to reduce your claim by any amount awarded to you, or any reimbursement you received for your legal expenses.

Receipts - If you are filing a paper return, include a completed Form T777, but not your receipts or other forms. Keep them in case we ask to see them. If you are filing electronically keep all of your documents.

Tax Tip
You may be eligible for a rebate of any GST/HST you paid as part of your expenses (see line 457).

Line 231 - Clergy residence deduction

If you are a cleric, use this line to claim a deduction for your residence. Your employer now has to certify that you qualify for this deduction. In addition, the way you calculate it has changed. Complete Form T1223, Clergy Residence Deduction, to find out what you can deduct. If you are filing a paper return, do not include Form T1223, but keep it in case we ask to see it. If you are filing electronically keep all of your documents.

Line 232 - Other deductions

Use this line to claim allowable amounts not deducted anywhere else on this return. In the space to the left of line 232, specify the deduction you are claiming. If you have more than one amount, or you want to explain your deduction more fully, attach a note to your paper return.

For other amounts not listed, use our T.I.P.S. (Info-Tax) services.

Note
A child who was born in 1984 or later can claim a deduction for certain income he or she reports. For more details, see "Split income of a child under 18".

If you have a tax shelter, see "Tax shelters".

Income amounts paid back

In 2001, you may have paid back amounts that you received and included in income for 2001 or a previous year. If so, you can deduct these amounts on line 232 of your return for 2001. Attach to your paper return receipts or other documents showing the amounts you paid back, such as a T4A (OAS) slip that shows in box 20 any Old Age Security benefits you repaid. If you are filing electronically keep your documents in case we ask to see them.

Notes
If you had an OAS repayment for 2000, tax may have been withheld from your OAS benefits for 2001. The amount deducted is included in box 22 of your T4A(OAS) slip for 2001. Do not deduct it on line 232. Claim it on line 437. To make sure the correct amount has been withheld, see line 235 and complete the chart for line 235 on the Federal Worksheet you will find in the forms book.

If you paid back employment income, see "Repayment of salary or wages" under line 229. If you paid back income tax refund interest, see "Refund interest" under line 221.

EI benefits - You may have received more benefits than you should have, and already paid them back to Human Resources Development Canada (HRDC). For example:

• HRDC may have reduced your EI benefits after discovering the mistake. In this case, your T4E slip will show only the net amount you received, so you cannot claim a deduction.
• You may have repaid HRDC. If so, box 30 of your T4E slip will show the amount you paid back. Include this amount on line 232. This is not the same as repaying a social benefit as explained at line 235.

Legal fees

You can deduct your expenses in any of the following situations:

• You paid fees (including any related accounting fees) for advice or assistance in responding to us when we reviewed your income, deductions, or credits for a year, or in objecting to or appealing an assessment or decision under the Income Tax Act, the Unemployment Insurance Act, the Employment Insurance Act, the Canada Pension Plan, or the Quebec Pension Plan.
• You paid fees to collect (or establish a right to) a retiring allowance or pension benefit. However, you can only claim up to the amount of retiring allowance or pension income you received in the year, minus any part of these amounts transferred to a registered retirement savings plan or registered pension plan. You can carry forward, for up to seven years, legal fees that you cannot claim in the year.
• You incurred fees to collect late support payments that you will include in your income (or non-taxable child support payments) or to defend your right to such payments.
• You incurred fees to get a court order when suing your current or former spouse or common-law partner, or the natural parent of your child, in a Family Court to establish the amount of support payments (including non-taxable child support payments) for which a right already exists.

You have to reduce your claim by any award or reimbursements you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, you will have to include that amount in your income for that year. In addition, you cannot claim legal costs you incurred to:

• obtain a separation or divorce;
• establish the right to support payments for a spouse or common-law partner;
• revise the amount of support payments for a spouse, common-law partner, or child; or
• establish custody of a child.

For details of other legal fees you may be able to deduct, get Interpretation Bulletin IT-99, Legal and Accounting Fees.

Line 235 - Social benefits repayment

Employment Insurance (EI) benefits

You may have to repay part of the EI benefits (line 119) you received in 2001 if there is an amount in box 15 of your T4E slip and your net income before adjustments (line 234) is more than $48,750.

Complete the chart included with your T4E slip to calculate how much of your EI benefits you have to repay. If you also have to repay Old Age Security (OAS) benefits you received (see later on this page) enter the EI benefits that you have to repay on lines 7 and 13 of the chart for line 235 on the Federal Worksheet in the forms book.

Old Age Security (OAS) benefits

You may have to repay all or a part of your OAS pension (line 113) or net federal supplements (line 146) if your net income before adjustments (line 234) is more than $55,309. Complete the chart for line 235 on the Federal Worksheet in the forms book to calculate how much you have to repay, even if tax was withheld by Human Resources Development Canada.

Note
If you had an OAS repayment for 2000, tax may have been withheld from your monthly OAS pension for 2001. The amount deducted is included in box 22 of your T4A(OAS) slip for 2001. Claim it on line 437. Similarly, if you have an OAS repayment for 2001, tax may be withheld starting with your July 2002 OAS payment. For more details, contact us.

Line 236 - Net income

We use this information in calculating amounts such as the Canada Child Tax Benefit, the GST/HST credit, the social benefits repayment, and certain non-refundable tax credits.

Notes
Make sure you enter, if it applies, your spouse or common-law partner's net income in the "Information about your spouse or common-law partner" area on page 1 of your return. Enter this amount even if it is zero.

If the amount on line 236 is negative, you may have a non-capital loss. To find out, complete Form T1A, Request for Loss Carryback. If you have a loss for 2001, you may want to carry it back to your 1998, 1999, or 2000 return. To do this, attach a completed Form T1A to your paper return. Do not file an amended return for the year or years to which you want to apply the loss.