You may be looking for: TD1, Personal Tax Credits Returns.

Employers and payers must get Form TD1, Personal Tax Credits Return, when individuals start a new job or they want to increase income tax deductions. This is used to calculate the amounts to withhold from their employment income or other income, such as pension income.

On this page

• Who should fill out the TD1 forms
• When to fill out the TD1 forms
• When the employee has multiple employers
• Get a copy of the TD1 forms based on the situation
• Electronic or paper TD1 forms
• What if you do not receive the TD1 forms
• After receiving the TD1 forms
• References

Who should fill out the TD1 forms

Individuals must fill out the federal TD1 form if they:

• have a new employer or payer
• want to change amounts from previous amounts claimed
• want to claim the deduction for living in a prescribed zone
• want to increase the amount of tax deducted at source

If more than the basic personal amount is claimed, the individual must also fill out a provincial or territorial TD1 form.

What is the purpose of the TD1-WS worksheet

TD1-WS worksheets are used to calculate partial credits on the TD1 form for the following amounts:

• basic personal amount
• age amount
• canada caregiver amount for eligible dependent(s) or spouse or common-law partner
• canada caregiver amount for dependent(s) age 18 or older

Individuals keep this worksheet for their records. It is not given to their employer or payer.

When to fill out the TD1 forms

Employers and payers must get the completed TD1 forms from the individual:

• when the employee starts work
• within 7 days of a change to the individual's situation that may reasonably be expected to result in a change to the individual's personal tax credits for the year

Individuals do not have to fill out a new TD1 form every year unless there is a change to their federal, provincial or territorial personal tax credit amounts.

Learn more on what to do when an individual wants to increase or reduce income tax deductions, and what to do if an individual's life situation changes their personal tax credits: Increase or reduce income tax deducted at source.

When the employee has multiple employers

If an employee has more than one employer or payer at the same time and has already claimed personal tax credit amounts on another TD1 form, the employee cannot claim them again. If the employee’s total income from all sources will be more than the personal tax credits claimed on another TD1 form, they must check the box “More than one employer or payer at the same time” on page 2 of the TD1 form, enter “0” on line 13 on page 1 and not fill in lines 2 to 12.

Get a copy of the TD1 forms based on the situation

Federal form – TD1: To be filled out by all individuals

All individuals must fill out the federal form TD1, Personal Tax Credits Return.

The form TD1-WS, Worksheet for the Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Individuals in Québec must use the federal TD1. They must also use the provincial form TP-1015.3-V, Source Deductions Return.

Learn more on how employees should fill out the TD1 Form: When to fill out a Form TD1, Personal Tax Credits Return.

Provincial and territorial form – TD1: To be filled out by all individuals that are claiming more than the basic personal amountAlberta

All individuals in Alberta claiming more than the basic personal amount must fill out the provincial form TD1AB, Alberta Personal Tax Credits Return.

The provincial form TD1AB-WS, Worksheet for the Alberta Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

British Columbia

All individuals in British Columbia claiming more than the basic personal amount must fill out the provincial form TD1BC, British Columbia Personal Tax Credits Return.

The provincial form TD1BC-WS, Worksheet for the British Columbia Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Manitoba

All individuals in Manitoba claiming more than the basic personal amount must fill out the provincial form TD1MB, Manitoba Personal Tax Credits Return.

The provincial form TD1MB-WS, Worksheet for the Manitoba Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

New Brunswick

All individuals in New Brunswick claiming more than the basic personal amount must fill out the provincial form TD1NB, New Brunswick Personal Tax Credits Return.

The provincial form TD1NB-WS, Worksheet for the New Brunswick Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Newfoundland and Labrador

All individuals in Newfoundland and Labrador claiming more than the basic personal amount must fill out the provincial form TD1NL, Newfoundland and Labrador Personal Tax Credits Return.

The provincial form TD1NL-WS, Worksheet for the Newfoundland and Labrador Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Nova Scotia

All individuals in Nova Scotia claiming more than the basic personal amount must fill out the provincial form TD1NS, Nova Scotia Personal Tax Credits Return.

The provincial form TD1NS-WS, Worksheet for the Nova Scotia Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Northwest Territories

All individuals in Northwest Territories claiming more than the basic personal amount must fill out the territorial form TD1NT, Northwest Territories Personal Tax Credits Return.

The territorial form TD1NT-WS, Worksheet for the Northwest Territories Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Nunavut

All individuals in Nunavut claiming more than the basic personal amount must fill out the territorial form TD1NU, Nunavut Personal Tax Credits Return.

The territorial form TD1NU-WS, Worksheet for the Nunavut Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Ontario

All individuals in Ontario claiming more than the basic personal amount must fill out the provincial form TD1ON, Ontario Personal Tax Credits Return.

The provincial form TD1ON-WS, Worksheet for the Ontario Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Prince Edward Island

All individuals in Prince Edward Island claiming more than the basic personal amount must fill out the provincial form TD1PE, Prince Edward Island Personal Tax Credits Return.

The provincial form TD1PE-WS, Worksheet for the Prince Edward Island Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Saskatchewan

All individuals in Saskatchewan claiming more than the basic personal amount must fill out the provincial form TD1SK, Saskatchewan Personal Tax Credits Return.

The provincial form TD1SK-WS, Worksheet for the Saskatchewan Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Yukon

All individuals in Yukon claiming more than the basic personal amount must fill out the territorial form TD1YT Yukon Personal Tax Credits Return.

The territorial form TD1YT-WS Worksheet for the Yukon Personal Tax Credits Return can be used to calculate partial credits on certain amounts.

Form TD1X: To be filled out by employees that are paid by commission

In addition to the federal TD1 form, employees paid by commissions or a combination of commissions and salary or wages, and who claim expenses can elect to file Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the commission expenses in the calculation of their income tax.

How to elect to use the TD1X

To elect, employees (except employees in Quebec) must fill out the TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions.

Learn more for employees in Quebec: Commissions | Revenu Québec.

How to fill out and send the TD1X

When filling out the TD1X, the employee will estimate their income and expenses by using one of the following:

• the current year's estimated income and commissions expenses amounts
• the previous year’s income and commissions expenses amounts, if employees were paid by commission at any time that year

The employee must give the TD1X to the employer no later than, one of the following:

• one month of the date their employment starts
• January 31 if with the same employer as the previous year
• one month after the date on which a change occurs that may reasonably be expected to result in a change to the individual's estimated deductions for the year
• one month after the date on which a change occurs that may reasonably be expected to result in a substantial change in the employee’s estimated total remuneration or estimated commission expenses for the year

How to revoke the TD1X

The employee can revoke the TD1X at any time during the year by notifying their employer in writing. Once revoked, the employer will deduct tax using the total claim amount on the TD1.

TD1-IN: To be filled out by employees who are Indians

The CRA uses the term "Indian" as it has legal meaning under the Indian Act.

In addition to the federal TD1 form, Indians who want to determine if their income is taxable should fill out TD1-IN, Determination of Exemption of an Indian's Employment Income.

TD3F: To be filled out by self-employed fishers

Self-employed fishers may use the TD3F, Fisher's Election to Have Tax Deducted at Source to designate their buyer to deduct 20% of tax at source on their catch.

Electronic or paper TD1 forms

Electronic TD1 forms you created

You may create a federal and a provincial or territorial Form TD1, Personal Tax Credits Return, and have the individual send it to you electronically instead of giving paper copies of Form TD1 to the individual. The forms can be maintained and stored electronically, however security measures must be in place to authenticate the individual's identity because there is no written signature on the TD1 Form (for example, a password system or an individual self-service portal).

In addition to the above condition, the electronic forms must:

• be made available and accessible to the CRA when requested and be maintained in a format that can be read by representatives of the CRA
• mirror the CRA approved TD1 paper form
• include a certification confirming that the information given by the individual is accurate (for example, clicking on a button saying "I agree" to a statement that is similar to the certification statement on the paper Form TD1 return (i.e. the information is correct and complete to the best of his or her knowledge))
• be in a format that cannot be altered, meaning that changes can only be made if the individual submits a new Form TD1.
• include a date so you can tell when the individual submits a new Form TD1 to you
• meet all of the CRA's general guidelines on record retention and on electronic records, which can be found in information circular IC78-10R5, Books and Records Retention/Destruction.

The use of the electronic form will not relieve you of your responsibility to review the completed forms for reasonableness.

Online or paper TD1 forms

You can give the link to the webpage or give paper copies of the appropriate TD1 forms to the individual.

What if you do not receive the TD1 forms

If an individual does not give the completed TD1 form, the individual's tax deductions will only include the basic personal amount you estimated based on their income. You still need to:

• determine which tax tables to use
• calculate deductions and remit them by the due date

Penalties

If the individual does not provide you with the TD1 form when required, they are liable to a penalty of $25 for each day the form is late. The minimum penalty is $100, and increases by $25 per day to a maximum of $2,500.

After receiving the TD1 forms

You need to:

1. Review the back of the TD1 form to make sure the individual has not included any additional information (for example, requesting additional tax to be deducted).
2. Use the Total Claim Amount from the TD1 form to calculate the correct amount of federal and provincial or territorial income tax deductions.
3. Keep the completed forms with the individual's records. Do not send the CRA a copy.
4. Determine which tax tables to use.
5. Calculate deductions and remit them by the due date.

A new form will be required within 7 days of any changes to the individual's personal tax credits.

Learn more on what to do when an individual wants to increase or reduce income tax deductions, and what to do if an individual's life situation changes their personal tax credits: Increase or reduce income tax deducted at source.

Your responsibility

It is a serious offence to knowingly accept a TD1 that contains false or deceptive statements. If you think that the TD1 has false information, you must deduct taxes after allowing the basic personal amount only.

References

Legislation