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• Step 5 – Federal tax
  • Part A – Federal tax on taxable income
  • Part B – Federal non-refundable tax credits
    • Newcomers to Canada and emigrants
    • Amounts for non-resident dependants
    • 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 under 18 years of age
  • Part C – Net federal tax
    • Line 40424 – Federal tax on split income
    • Recapture of investment tax credit
    • Federal logging tax credit
    • Line 41400 – Labour-sponsored funds tax credit
    • Line 41800 – Special taxes
• Step 6 – Refund or balance owing
  • Line 42800 – Provincial 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 47556 – Return of fuel charge proceeds to farmers tax credit
  • Line 47557 – Air quality improvement tax credit
  • Line 47600 – Tax paid by instalments
  • Line 47900 – Provincial or territorial credits
  • Line 48400 – Refund
  • Line 48500 – Balance owing

Step 5 – Federal tax

Part A – Federal tax on taxable income

Complete the appropriate column of the chart using the amount from line 26000 of your return.

Part B – Federal non-refundable tax credits

These credits reduce the federal tax you have to pay. If the total of these credits is more than the federal tax you have to pay, you will not get a refund for the difference.

Newcomers to Canada and emigrants

If you became or ceased to be a resident of Canada for tax purposes during 2022, you may have to reduce your claim for the amounts on lines 30000, 30100, 30300, 30400, 30425, 30450, 30500, 31800, 32400, and 32600, and in some cases, line 31600 of your return. For more information, see Pamphlet T4055, Newcomers to Canada, or go to Individuals – Leaving or entering Canada and non-residents.

Amounts for non-resident dependants

You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.

If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to be dependent upon you for support.

Line 30800 – Base CPP or QPP contributions through employment income

Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.

Residents of a province or territory other than Quebec on December 31, 2022

If you contributed to:

• CPP only, complete Schedule 8 to calculate your CPP contributions
• QPP (or the QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

Residents of Quebec on December 31, 2022

If you contributed to:

• QPP only, complete Schedule 8 to calculate your QPP contributions
• CPP (or the CPP and QPP), complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments

CPP working beneficiaries

If you are 60 to 70 years of age, employed or self-employed, and receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP. However, if you are at least 65 years of age but under 70 years of age, you can elect to stop contributing to the CPP or revoke a prior-year election.

For more information, see Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, and Schedule 8 or Form RC381, whichever applies.

Making additional CPP contributions

You may not have contributed to the CPP for certain income that you earned through employment or you may have contributed less than required. This can happen if:

• You had more than one employer in 2022
• You had income, such as tips, that your employer did not have to withhold contributions from
• You were in a type of employment not covered under CPP rules, such as casual employment

Generally, if the total of your CPP, QPP, or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,499.80, you can contribute 11.4% on any part of the income that you have not already made contributions.

The maximum pensionable earnings under the CPP for 2022 is $64,900.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2022, complete Form CPT20 and Schedule 8 or Form RC381, whichever applies.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax-exempt employment income, and there is no amount in boxes 16 or 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more information, go to Employer source deductions.

Overpayment

Residents of a province or territory other than Quebec on December 31, 2022

If you contributed to the CPP only:

• Do not claim more than $3,039.30 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $460.50 on line 22215 of your return for your enhanced contributions
• Claim any overpayment on line 44800 of your return

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381 to calculate your overpayment, if any.

Residents of Quebec on December 31, 2022

If you contributed to the QPP only:

• Do not claim more than $3,315.60 on line 30800 of your return for your base contributions on employment income
• Do not claim more than $460.50 on line 22215 of your return for your enhanced contributions
• Claim any overpayment on your Revenu Québec Income Tax Return

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381 to calculate your overpayment, if any.

Even if you contributed less than the maximums noted above, you may have an overpayment if your claim was prorated in 2022 for any of the following reasons:

• You were a CPP participant who turned 18 or 70 years of age or you received a CPP disability pension
• You were a QPP participant who turned 18 years of age or you received a QPP disability pension
• You were a CPP working beneficiary who elected to stop paying CPP contributions or revoked an election made in a previous year
• You are filing a return for a person who died in 2022

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of your CPP over-contributions no later than four years from the end of the year the overpayment occurred in.

Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings

Claim, in dollars and cents, the total base Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions calculated on your self-employment income and other earnings. For more information, see line 22200.

Line 31200 – Employment insurance premiums through employment

Residents of a province or territory other than Quebec on December 31, 2022

Claim the total of the amounts you contributed to employment insurance (EI) from box 18, and a provincial parental insurance plan (PPIP) from box 55, if applicable, of all of your T4 slips.

Residents of Quebec on December 31, 2022

If you worked only in Quebec during the year, claim the total of the amounts from box 18 of all your T4 slips.

If you worked outside Quebec and your employment income was $2,000 or more, complete Schedule 10.

Insurable earnings

This is the total of all earnings you pay EI premiums on. These amounts are shown in box 24 of your T4 slips (or box 14 if box 24 is blank).

If your total insurable earnings are $2,000 or less, do not enter any premiums on line 31200 of your return. Instead, enter the total on line 45000 of your return.

Overpayment

You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year.

The CRA will calculate the overpayment for you. If you want to calculate your overpayment, complete Form T2204, Employee Overpayment of Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec who worked outside Quebec.

If you repaid some of the EI benefits that you received, do not claim the repayment on line 31200. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid.

Residents of a province or territory other than Quebec on December 31, 2022

If you contributed more than $952.74, claim the overpayment on line 45000 of your return.

Residents of Quebec on December 31, 2022

If you contributed more than $723.60, claim the overpayment on line 45000 of your return. However, if you completed Schedule 10, enter the amount from line 23 on line 45000 of your return. The overpayment on line 45000 is reduced by the PPIP premiums that you have to pay (line 31210 of your return). The part of the overpayment used will be transferred directly to Revenu Québec.

The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund.

Request for refund of EI contributions

Under the Employment Insurance Act, you must ask for a refund of your EI overpayment no later than three years from the end of the year the overpayment occurred in.

Line 31205 – Provincial parental insurance plan (PPIP) premiums paid

If you were a resident of Quebec on December 31, 2022, who worked in Quebec during the year, claim, in dollars and cents, the total of the amounts from box 55 of your T4 slips.

Claim any overpayment on your Revenu Québec Income Tax Return.

If your PPIP insurable earnings are less than $2,000, do not claim any PPIP premiums on line 31205. Instead, claim this amount as an overpayment on your Revenu Québec Income Tax Return.

Line 31350 – Digital news subscription expenses

You can claim up to $500 for amounts you paid in 2022 for qualifying subscription expenses.

A qualifying subscription expense is the amount a subscriber paid in the year for a digital news subscription with a qualified Canadian journalism organization (QCJO) that does not hold a licence to carry on a broadcasting undertaking. To qualify, a digital news subscription must give access to digital content that is primarily written news.

Only the individuals who entered into the agreement for the subscription can claim the expenses. If you and another person can claim the same qualifying subscription expenses, you can split the claim for that digital news subscription expenses. However, the total amount of your claim and the other person’s claim cannot be more than the maximum amount allowed for this credit.

Line 32400 – Tuition amount transferred from a child or grandchild

You may be able to claim the transfer of all or part of the unused 2022 tuition amount from your child or grandchild, or their spouse or common-law partner.

The maximum amount each student can transfer to you is $5,000 minus the amount that they used to reduce their own tax payable.

The student has to complete the “Transfer or carryforward of unused amount” section of their Schedule 11 to transfer an amount to you. The student must also designate and transfer the amount to you using any of the following applicable forms:

• Form T2202, Tuition and Enrolment Certificate
• Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
• Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

If the amount being transferred to you is not shown on any of these forms, you should get a copy of the student’s official tuition fee receipt and keep it in case you are asked to provide it later.

Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age

You can claim eligible medical expenses paid in any 12-month period ending in 2022 that were not claimed by you or anyone else for 2021.

Generally, you can claim all amounts paid that are more than a certain threshold even if they were not paid in Canada.

You can claim the total eligible medical expenses that you or your spouse or common-law partner paid for each of the following persons:

• yourself
• your spouse or common-law partner
• your or your spouse’s or common-law partner’s children under 18 years of age at the end of 2022

New Certain expenses you paid for a surrogate mother or donor of sperm, ova, or embryos in Canada after December 31, 2021 would be considered eligible medical expenses.

Eligible medical expenses

The eligible medical expenses include:

• payments to a medical doctor, dentist, nurse, or certain other medical professionals, or to a public or licensed private hospital
• payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers, and certain prescription medical devices
• premiums paid to private health services plans (other than those paid by an employer, such as the amount from box J of your Quebec Relevé 1 slip)
• premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors’ Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible)
• certain cannabis products purchased for a patient for medical purposes
• New fees paid to a fertility clinic or donor bank in Canada to obtain sperm or ova to become a parent
• certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments:
  • blindness
  • profound deafness
  • severe autism
  • severe diabetes
  • severe epilepsy
  • a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs
  • a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support)

These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal has to be one of the main purposes of the person or organization that provides the animal.

For more information about medical expenses, including reimbursement and travel expenses, go to lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return, use the CRA’s Tax Information Phone Services, or see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit.

Part C – Net federal tax

Line 40424 – Federal tax on split income

Tax on split income (TOSI) applies to certain types of income for children under 18 years of age at the end of 2022, as well as to certain amounts received by adult individuals from a related business. For more information, see Form T1206, Tax on Split Income.

Recapture of investment tax credit

If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or for child care spaces, complete Form T2038-IND, Investment Tax Credit (Individuals), to calculate the amount you have to repay.

Federal logging tax credit

If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit.

To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in:

• 66.6667% of the logging tax paid for the year to the province
• 6.6667% of your net logging income for the year in the province

Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 21000, 21400, 21500, 21900, and 22000 of your return.

Line 41400 – Labour-sponsored funds tax credit

You may be able to claim this credit if you became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a provincially registered labour-sponsored venture capital corporation (LSVCC) from January 1, 2022, to March 1, 2023.

If you became the first registered holder of an approved share from January 1, 2022, to March 1, 2022, and did not claim the whole credit for it on your 2021 return, you can claim the unused part on your 2022 return.

If you became the first registered holder of an approved share from January 1, 2023, to March 1, 2023, you can claim any part of the credit for that share on your 2022 return and the unused part on your 2023 return.

Enter the net cost of your acquisition of provincially registered shares of a LSVCC on line 41300 of your return. Net cost is the amount you paid for your shares, minus any government assistance (other than federal or provincial tax credits) on the shares.

Claim the amount of your allowable credit on line 41400 of your return equal to 15% of the net cost reported on line 41300 of your return, up to a maximum of $750.

Line 41800 – Special taxes

Additional tax on RESP accumulated income payments

If you received an accumulated income payment from a registered education savings plan (RESP) in the year, you may have to pay an additional tax on all or part of the amount from box 040 of your T4A slips. Complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs, and enter the result on line 41800 of your return. For more information, see Guide RC4092, Registered Education Savings Plans (RESPs).

Tax on excess employees profit sharing plan (EPSP) amounts

You may have to pay a tax if both of the following apply:

• You are a specified employee (an employee dealing with an employer in a non-arm's length relationship or with a significant (10% or more) equity interest in their employer or in any other corporation that is related to their employer)
• Your employer made contributions to your EPSP for the year that are more than a threshold equal to 20% of your employment income from that employer for the year

Complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts, to calculate the amounts to include on your return.

Tax related to not purchasing replacement shares in a Quebec labour-sponsored fund

You must pay a special tax if you redeemed your shares in a Quebec labour-sponsored fund to participate in the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP), but did not buy replacement shares within the prescribed time.

The special tax is the portion of the federal tax credit that you received for the acquisition of the shares that were redeemed to participate in the HBP or LLP and were not replaced within the prescribed time.

Report, on line 41800 of your return, the total of the amounts from boxes F and L1, plus 60% of box L2 and 75% of box L3 of your Relevé 10 information slips (official slip for the Province of Quebec).

Step 6 – Refund or balance owing

Line 42800 – Provincial or territorial tax

Residents of a province or territory other than Quebec on December 31, 2022

Complete Form 428 to calculate your provincial or territorial tax to enter on line 42800 of your return.

Residents of Quebec on December 31, 2022

To calculate your tax for Quebec, complete a Revenu Québec Income Tax Return.

Line 43700 – Total income tax deducted

Claim the total of the amounts shown in the "Income tax deducted" box of all your Canadian information slips.

If you are electing to split your eligible pension income with your spouse or common-law partner, enter the result for income tax deducted from Form T1032, Joint Election to Split Pension Income.

Residents of a province or territory other than Quebec on December 31, 2022

If you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return.

Residents of Quebec on December 31, 2022

Do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return.

Line 43800 – Tax transfer for residents of Quebec

Residents of Quebec on December 31, 2022

If you earned income, such as employment income, outside Quebec during the year, tax may have been deducted for a province or territory other than Quebec. Enter, on line 43800 of your federal return, the transfer amount (up to the maximum) and claim the same amount on line 454 of your Revenu Québec Income Tax Return.

You can transfer to the Province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.

Line 44000 – Refundable Quebec abatement

Calculate your abatement if you were a resident of Quebec on December 31, 2022, and you did not have a business with a permanent establishment outside Quebec.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement:

• You had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec
• You were not a resident of Quebec on December 31, 2022, and the business has a permanent establishment in Quebec

Line 45000 – Employment insurance overpayment

If you contributed more to your employment insurance (EI) premiums than you had to (see line 31200), claim the difference on line 45000 of your return.

The CRA will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund.

Residents of Quebec on December 31, 2022

If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. The excess contribution on line 45000 of your return is reduced by the provincial parental insurance plan (PPIP) premiums that you have to pay (line 31210 of your return).

The part of the excess contribution used will be transferred directly to Revenu Québec.

Line 45350 – Canada training credit (CTC)

• eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2022
• fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2022

To claim the CTC, you must meet all of the following conditions:

• You were resident in Canada for all of 2022
• You were at least 26 years of age and less than 66 years of age at the end of the year
• You have a Canada training credit limit (CTCL) for 2022 on your latest notice of assessment or reassessment for 2021

You can claim up to whichever amount is less:

• half of the fees claimed on line 32000 of your federal Schedule 11
• your CTCL for 2022

The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax.

Line 46900 – Eligible educator school supply tax credit

If you were an eligible educator, you can claim up to $1,000 of eligible supplies expenses.

Eligible educator

You are considered an eligible educator if, at any time during the 2022 tax year, both of the following conditions are met:

• You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility
• You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed

Eligible supplies expenses

An eligible supplies expense is the amount that you paid in 2022 for teaching supplies that meet all of the following conditions:

• You bought the teaching supplies for teaching or facilitating students' learning
• The teaching supplies were directly consumed or used in the performance of the duties of the eligible educator's employment
• You were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income)
• The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year

Teaching supplies are consumable supplies and prescribed durable goods. Durable goods are:

• books, games and puzzles
• containers (such as plastic boxes or banker boxes)
• educational support software
• calculators (including graphing calculators)
• external data storage devices
• web cams, microphones, and headphones
• multimedia projectors
• wireless pointer devices
• electronic educational toys
• digital timers
• speakers
• video streaming devices
• printers
• laptop, desktop, and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom

Line 47555 – Canadian journalism labour tax credit

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization (QJO) in 2022, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2022.

Line 47556 – Return of fuel charge proceeds to farmers tax credit

If you are a self-employed farmer or an individual who is a member of a partnership operating a farming business with one or more permanent establishments in Ontario, Manitoba, Saskatchewan, or Alberta, you may be eligible to have a portion of fuel charge proceeds returned to you.

Partnerships

If you were a member of a partnership, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box(es) 237 of your T5013 slip for 2022 if the partnership is required to file a T5013 Partnership Information Return, or in a letter if the partnership is not required to file a T5013 return.

How to claim this credit

Complete Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit.

NewLine 47557 – Air quality improvement tax credit

If you were self-employed or a member of a partnership in 2022, you may be eligible to claim a refundable tax credit equal to 25% of your total ventilation expenses to improve ventilation or air quality at your place of business.

Your total ventilation expense for 2022 is the amount of qualifying expenditures made or incurred during the qualifying period starting September 1, 2021 and ending December 31, 2022, to a maximum of $10,000 for each qualifying location with a maximum of $50,000 for total ventilation expenses across all qualifying locations.

For more information and to claim this credit, see Form T2039, Air Quality Improvement Tax Credit.

Line 47600 – Tax paid by instalments

In February 2023, the CRA will send you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2022 that the CRA has received.

If you made an instalment payment for your 2022 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return.

Line 47900 – Provincial or territorial credits

To find out which provincial or territorial credits you may be entitled to claim, see the provincial or territorial information guide in your tax package.

Line 48400 – Refund

Generally, the CRA does not refund a difference of $2 or less.

Direct deposit

Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Uncashed cheques from the CRA

To find out if you have any uncashed cheques that are older than six months, sign in to My Account for Individuals. For more information, see Uncashed cheques from the Canada Revenue Agency.

Line 48500 – Balance owing

Generally, the CRA does not charge a difference of $2 or less.

Your balance owing is due no later than April 30, 2023. Do not mail cash or include cash with your return.

The CRA will charge daily compound interest on any outstanding balance starting May 1, 2023, until your balance is paid in full.

Make your payment using:

• your Canadian financial institution’s online or telephone banking services, or in person with a remittance voucher (from My Account for Individuals or by contacting the CRA)
• the CRA’s Pay now with My Payment service
• your credit card, Interac e-transfer, or PayPal through one of the CRA’s third party service providers
• pre-authorized debit (PAD) at My Account for Individuals
• cash or debit at any Canada Post outlet across Canada for a fee if you have a remittance voucher with a QR code or a self generated QR code

For more information, see Payments to the CRA.

If you cannot pay your balance owing by April 30, 2023, see When you owe money – collections at the CRA to learn more about managing your tax debt or see Information Circular IC98 1R8, Tax Collections Policies.

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