Electronic Filers Manual for 2015 Income Tax Returns

Chapter 1 - Preparing Electronic Records

Table of Contents

• What's New?
  • 2015 T1 Individual Income Tax and Benefit Return
    • T1 Return Record – Fixed Format Fields
    • T1 Return Record - Free Format Fields
  • Schedules and Forms
    • Schedule 1 - Federal Tax
    • Schedule 3 Capital Gains (or Losses) in 2015
    • Schedule 5 Amounts for Spouse or Common-Law Partner and Dependants
    • Schedule 9 Donations and Gifts
    • RC310 – Election for Special Relief for Tax Deferral Election on Employee Security Options
    • T778 – Child Care Expenses Deduction
    • T2017 – Summary of Reserves on Dispositions of Capital Property
    • T2038 – Investment Tax Credit (Individuals)
    • Provincial forms – Tax and Credits
    • Selected financial data record (SFD)
    • Appendices
• The Purpose of this Chapter
  • Support
  • Overview
• Software Products
• Mandatory Electronic Filing
• Preparer Responsibilities
• Form T183, Information Return For Electronic Filing
• Email Address
• System for the Electronic Notification of Debt
• Client Data Enquiry Services
• Auto-fill my return
• Processing Returns
• Form T7DR(A) - Efile Remittance Form
• Represent a Client (RAC)
• Review of Returns
• Paper Documentation
• Identification Specifications
• Tax Return Specifications
• Canadian Indians
• Appendices
  • Appendix A: Exclusions from electronic filing (EFILE)
  • Appendix B: Treasury board addressing standard
  • Appendix C: Keying apartment numbers
  • Appendix D: Street type code list
  • Appendix E: Fields that can have a negative value
  • Appendix F: Summary of supporting fields
  • Appendix G: Field codes used in EFILE
  • Appendix H: Inter-provincial calculation for CPP and QPP contributions and overpayments
  • Appendix I: Election details working beneficiaries with pensionable employment earnings
  • Appendix J: Calculation of field 5230, spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions
  • Appendix K: Calculation of net self-employment income-loss adjustment amount at field 5532 for the working income tax benefit (WITB) and refundable medical expense supplement purposes
  • Appendix L: Eligibility and proration of non-refundable tax credits for newcomers

What's New?

2015 T1 Individual Income Tax and Benefit Return

Efile will allow for 2012, 2013, and 2014 prior year returns to be transmitted.

T1 Return record – fixed format fields

A multiple tax year returns indicator has been added to the 2015 tax software to notify CRA when more than one tax return for the same taxpayer will be submitted. This will ensure returns are processed in the correct order, from oldest to newest tax year.

The following field has been added:

• Multiple tax years

T1 Return record - free format fields

Self-employed income from a T3 is not considered “working income” for the purpose of the WITB when the taxpayer is a member of a communal organization.

New memo field 5773 will require an entry when a married or common-law couple have been widowed or separated for less than 90 days.

The children’s fitness tax credit claimed on the non-refundable tax credit schedule 1 is converted to a refundable tax credit for 2015 and subsequent years. Two new fields on page 4 of the T1 return will be used to capture the allowable credit, field 458 and field 459.

The following fields have been added:

• 458 Eligible fees
• 459 Children’s fitness tax credit

For 2015 and subsequent tax years, supporting field 5030, the under deducted T4 contribution indicator, is no longer valid. Elective income is now keyed at field 373 or field 399 and used according to the Schedule 8 or RC381 calculations.

The following supporting field has been deleted:

• 5030 Under deducted T4 contributions

Changes to tax return specifications for 2015

The maximum amount of CPP/QPP pensionable earnings is $53,600.

• The CPP rate used for employment earnings is 4.95% and the maximum amount of CPP contributions is $2,479.95.
• The rate used for QPP employment earnings is 5.25% and the maximum amount of QPP contributions is $2,630.25.
• The rate used for CPP self-employment and other earnings is 9.9% and the maximum amount of CPP contributions is $4,959.90.
• The QPP rate used for self-employment and other earnings is 10.5% and the maximum amount of QPP contributions is $5,260.50.

The maximum amount of EI insurable earnings for all provinces and territories is $49,500.

• The rate used for all provinces and territories other than Quebec is 1.88% and the maximum amount of employee premiums is $930.60.
• The rate used for Quebec is 1.54% and the maximum amount of employee premiums is $762.30.

The maximum amount of PPIP insurable earnings for Quebec is $70,000.

• The rate used for employment earnings is 0.559% and the maximum premiums are $391.30.
• The rate used for self-employment earnings is 0.993% and the maximum premiums are $695.10. (43.706% of these premiums are deducted in field 223 ($303.80 maximum) and the remainder in field 378 ($391.30 maximum).

Schedules and Forms

Schedule 1 - Federal tax

For the 2015 and subsequent tax years, the amount for a child under 18 years of age, is no longer valid.

Field 367 has been renamed the “family caregiver amount for children under 18 years of age.”

The following field has been added:

• 365 Children’s fitness amount
• 366 Number of children for whom you are not claiming the family caregiver amount.

Schedule 3 Capital Gains (or Losses) in 2015

For tax year 2015, the indexed maximum lifetime capital gains exemption (LCGE) amount is $813,600, creating a capital gains deduction limit of $406,800 (one half of the taxable capital gain). This amount applies to all eligible gains prior to April 21, 2015.

For qualified farm and fishing property (QFP/QXP) that is disposed of after April 20, 2015, an additional deduction will increase the LCGE to $1,000,000, resulting in a capital gains deduction limit of $500,000.

Due to the indexing of the LCGE there are two reporting periods and existing fields 110, 124, and 173 will be used to report the total dispositions

The following new fields have been added:

• 274 Gain (or loss) from qualified farm property & qualified fishing property disposed of before April 21, 2015
• 275 Gain (or loss) from qualified farm property & qualified fishing property mortgage foreclosures & conditional sales repossessions disposed of before April 21, 2015
• 276 Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made before April 21, 2015

Schedule 5 Amounts for Spouse or Common-Law Partner and Dependants

To claim the non-refundable tax credit for an eligible dependant at field 305 when there was a marital status change in the year, an entry will be require at existing field 5529.

The following field has been added:

• 5529 Amount for an eligible dependant status indicator

Schedule 9 - Donations and Gifts

For 2015 and subsequent tax years, amounts claimed at Line 2 of schedule 9 will be captured at new field 329, donations made to government bodies (government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a function of government in Canada).

The following field has been added:

• 329 Donations made to government bodies

RC310 – Election for Special Relief for Tax Deferral Election on Employee Security Options

Form RC310, used to allow the taxpayer to elect to have the special tax treatment apply to the deferred stock option benefit, is no longer valid for the 2015 and subsequent tax years.

The following fields have been deleted:

• 6517 Additional security options deduction (RC310)
• 6518 Deemed taxable capital gain (RC310)
• 6519 Special tax payable (RC310)
• 5229 Portion of stock option deemed a taxable capital gain included at field 127 of the spouse or common-law partner’s return

T778 – Child Care Expenses Deduction

The existing dollar limits on deductible child care expenses will each be increased by $1,000, to:

• $8,000 for children under age 7 at the end of the year,
• $11,000 for children, regardless of age, who are eligible for the disability tax credit (DTC), and
• $5,000 for children age 7 to 16 at the end of the year, or who are dependent due to mental or physical infirmity (but not DTC-eligible).

T2017 – Summary of Reserves on Dispositions of Capital Property

A new field 6702 has been added to report current year reserves on dispositions of QFP/QXP that occurred after April 20, 2015.

Please note field 6704 should only be used to report the current year reserve, if the reserve had started before Nov 13, 1981.

The following field has been added:

• 6702 Amount of 2015 reserve for dispositions of QFP and QXP after April 20, 2015

T2038 – Investment Tax Credit (Individuals)

The following field has been deleted:

• 6711 Amount of expenditure on which ITC is recaptured at 30%

Provincial Forms – Tax and Credits

Newfoundland and Labrador

For 2015 and subsequent tax years, dividends and other than eligible dividends from taxable Canadian corporations paid before July 1, 2014 are no longer valid.

Also, Newfoundland and Labrador has eliminated the labour-sponsored venture capital tax credit.

The following fields have been deleted:

• 5572 The taxable amount of eligible dividends from taxable Canadian corporations paid before July 1, 2014
• 5589 The taxable amount of other than eligible dividends from taxable Canadian corporations paid before July 1, 2014
• 6168 Other than eligible dividends paid before July 1, 2014
• 6173 Eligible dividends paid before July 1, 2014
• 6176 Newfoundland and Labrador labour-sponsored venture capital tax credit

Prince Edward Island

A new reduction amount for seniors in the amount of $250, for individuals who are age sixty five years or older before the end of the tax year, will be claimed at new field 6336 on Form PE428. There is also a new reduction amount of $250 for the spouse or common-law partner of the individual, if the spouse or common-law partner is sixty five years or older before the end of the year, which will be claimed at new field 6337 on Form PE428.

The basic reduction, reduction for spouse or common-law partner, and reduction for an eligible dependant claimed have all increased to $300.

The reduction for dependent children is increased to $250 per child.

The following fields have been added:

• 6336 Age reduction for self
• 6337 Age reduction for spouse or common-law partner

Nova Scotia

For 2015 and subsequent tax years, the sport and recreational expenses for children is no longer valid.

The following field has been deleted:

• 5849 Sport and recreational expenses for children

New Brunswick

For the 2015 and subsequent taxation years, a new refundable tax credit named, seniors’ home renovation tax credit, and claimed on Form NB(S12), will assist with the cost of permanent home renovations for individuals age 65 and over. Qualifying expenditures entered at new field 6036 will be multiplied by 10% to calculate the credit (to a maximum of $1,000), which will be claimed at field 479.

The following fields have been added:

• 6036 New Brunswick home renovation expenses
• 6089 Involuntary separation indicator

Ontario

Apprenticeship training tax credit (ATTC), Field 6322 (ON479)

• There are now two rates for the eligible apprenticeship programs, on or before April 23, 2015 remains at 35%, after April 23, 2015 decreases to 25%;
• The ATTC rate for small businesses with salaries or wages under $400,000 per year decreases from 45% to 30%;
• The annual maximum credit for each apprentice decreases from $10,000 to $5,000; and
• The eligibility period for an apprenticeship program is reduced from the first 48 months to the first 36 months.

Manitoba

For the 2015 and subsequent tax years, two new credits mirroring the federal counterpart will be claimed at field 5830, volunteer firefighters’ amount; and field 5845, search and rescue volunteers’ amount.

The small business venture capital tax credit relating to shares issued before June 12, 2014 will no longer be valid.

The community enterprise development tax credit (CEDTC) issued before June 12, 2014 will no longer be valid and unused credits will not be allowed for carryback.

The Co-op education and apprenticeship tax credit at field 6131 on Form MB479 has been renamed “paid work experience tax credit”.

Primary caregiver tax credit, field 6125 (MB 479), maximum annual amount has increased from $1,275 to $1,400 per care recipient.

The following fields have been added:

• 5830 Volunteer firefighters’ amount
• 5845 Search and rescue volunteers’ amount

The following fields have been deleted:

• 6093 Manitoba small business venture capital tax credit for shares issued before June 12, 2014.
• 6846 Manitoba community enterprise development tax credit for shares issued before June 12, 2014
• 6847 Manitoba community enterprise development tax credit to be applied to the 1st prior year
• 6848 Manitoba community enterprise development tax credit to be applied to the 2nd prior year
• 6849 Manitoba community enterprise development tax credit to be applied to the 3rd prior year

Saskatchewan

For 2015 and subsequent years, the Saskatchewan Graduate Retention Program will be claimed as a non-refundable tax credit only (field 6364), eliminating the graduate tuition refund portion that is provided for on the Form SK479.

The Saskatchewan active families benefit will be available only to families with combined adjusted incomes less than $60,000.

The following field has been deleted:

• 5979 Saskatchewan graduate tuition refund (SK479)

British Columbia

For the 2015 and subsequent tax years, there are two new non-refundable tax credits. Residents who claim the BC children’s fitness amount will now also be entitled to the new BC children’s fitness equipment tax credit. This credit is equal to one half (50%) of the total provincial CFTC (including the amounts for disabled children). Also, teachers and teaching assistants who are residents of BC on “the last day of the year” and carry out at least ten hours of qualifying activity in the year can claim a non-refundable tax credit of $500.

The following fields have been added:

• 5842 Children’s fitness equipment amount
• 5843 Education coaching amount

Yukon

For the 2015 and subsequent tax years, a new tax bracket has been added for taxable income over $500,000.

The non-refundable tax children’s fitness tax credit will be converted to a refundable credit claimed at new field 6392; therefore, field 5838 will no longer be valid for 2015 and subsequent tax years.

The Yukon surtax has been eliminated.

The Yukon low-income family tax credit has been eliminated.

The following field has been added:

• 6392 Children’s fitness tax credit (YT479)

The following fields have been deleted:

• 5838 Children’s fitness tax credit (YT428)
• 6384 Yukon low-income family tax credit – Basic credit

The following field has been moved:

6385 Political contribution tax credit moved to Form YT428

Nunavut

For the 2015 and subsequent tax years, the Nunavut business training tax credit has been eliminated; therefore, Form T1317 will no longer be valid.

The following field has been deleted:

• 6399 Business training tax credit

Selected Financial Data Record (SFD)

No changes.

Appendices

Appendix H – Inter-provincial calculation for CPP and QPP contributions and overpayments

Examples have been provided showing changes to the inter-provincial calculation for CPP and QPP contributions and overpayments on Form RC381.

The Purpose of this Chapter

This chapter provides supplementary information for the completion of the electronic return. It does not replace or contain information that is in the T1 general guide, supplementary guides, and other agency publications.

Support

The EFILE Helpdesk is available to you if you have any questions regarding error messages (Chapter 2) and/or authentication problems for EFILE numbers and passwords. Please make every attempt to contact your designated Helpdesk.

Overview

EFILE is an automated service that permits those who prepare and file taxes on behalf of others to electronically file the 2012, 2013, 2014, and/or 2015 income tax and benefit returns to the CRA via the Internet.

• Must use EFILE certified software.
• Transmit returns automatically using a web service.
• Generates a real time acknowledgement, which means a confirmation number is provided almost instantly using the same web service.
• Update and maintain your account information.

Software Products

To file a return through EFILE, tax preparers must use approved tax calculation software that has been tested and certified by the Agency as EFILE-compatible. Developers of tax calculation software must participate in certification testing before their product is accepted as EFILE-compatible software.

The certification test consists of approximately 101 tax situations, enabling the developer to test the software for tax calculation logic and to ensure all eligible EFILE fields have been included. The objectives of the test are to verify that, based on the examples provided, the software can:

• format the electronic record according to agency specifications;
• calculate the tax-related fields correctly;
• pass error detection validities in the EFILE system;
• process all EFILE field codes including the supporting field codes; and
• transmit returns to the CRA and receive real time acknowledgements with an automated web service.

Any EFILE fields not processed by the software product must be disclosed in writing by the software developer.

The Agency does not test or review the products for user friendliness. Any comments you have concerning your product should be directed to your software developer.

Mandatory Electronic Filing

Tax preparers who file more than 10 income tax returns in a year are required to send them electronically. This applies to both the T1 individual income tax and benefit returns and T2 corporation income tax returns for 2012 and subsequent tax years.

This provision does not apply to returns that cannot be filed electronically, due to EFILE exclusions.

Preparer Responsibilities

We reserve the right to revoke or suspend the electronic filing privileges of any electronic filer acting in the capacity of a preparer who fails to meet the requirements of suitability screening or who deviates from the following rules:

• Form T183 is to be completed and signed by the client prior to the transmission of an EFILE return.
• Transmit only eligible returns. EFILE is available for 2012, 2013, 2014, and 2015 income tax returns only.
• Deal directly with the client and take proper care to verify their identity. Slips and other documentation from which the return was prepared must be seen. Verify the authenticity of these information slips before conducting financial transactions.
• Keep identification numbers and passwords confidential and use them only for authorized purposes. Provide us with a complete description of any loss, suspected loss, or unauthorized disclosure of an EFILE password or of client information.
• Prepare tax information according to "current specifications."
• Ensure tax information for non-accepted records is changed and/or reformatted in accordance with the error message(s) prior to retransmission. Where the correction results in a change to the refund or balance owing amount previously transmitted, inform the client of the change in writing (T183).
• Inform clients that elections, designations, agreements, waivers, and special elective returns must be submitted in paper format by the appropriate due dates as established in the Income Tax Act.
• Inform clients that the books, records, forms, schedules, and receipts used to prepare the electronically filed return are to be submitted to us only upon request.
• Inform clients of any delays in the submission of the electronic return (i.e., the return has not been transmitted and accepted within three days of the date Form T183 was signed).
• Ensure that all documents are properly disposed of to protect your clients' confidentiality.
• Comply with all provisions of the Income Tax Act.

Form T183, Information Return For Electronic Filing

For each return filed electronically, Form T183, Information return for electronic filing of an Individual's Income Tax and Benefit Return, must be completed in duplicate and signed by the client before the return is transmitted. The client is the person required to file the return under the Income Tax Act.

As required in section 150.1(4) of the Income Tax Act, both you and your client have to keep a copy of Form T183. Instruct your client NOT to submit the form unless we ask for it. Keep your copy in a secure location.

Form T183 must be kept for at least six years following the date that the return was filed. Written permission is required for you or your client to destroy Form T183 before the six-year period is up. For more details, see Information Circular 78-10R, Books and Records Retention/Destruction.

The entries on Form T183 must accurately reflect the entries on the electronic return. If the return is not accepted as originally transmitted, and the changes required for retransmission alter the refund or balance owing by more than $300, a new Form T183 must be completed and signed by the client.

We will periodically ask you for copies of the completed Form T183. Failure to provide these completed forms on request could result in the suspension of your EFILE privileges.

Form T183 has options for client authorization for alternative address, and for tax preparer pre and post-assessment contact (similar to Form T1013, Authorizing or Cancelling a Representative). See the reverse side of Form T183 for further details.

When Part E (2012) or Part D (2013 and subsequent tax years) is transmitted, upon assessment of the electronic tax return, the consent request information for your client will be updated electronically. The authorization will apply to the tax year and return indicated on Form T183. The expiry date for client authorization to permit tax preparer contact will also be captured electronically. If that return is selected for review after the assessment, but before the expiry date on Form T183, and if supporting documents are required, we will contact you and not your client, unless otherwise indicated by the tax preparer pre-assessment and/or post-assessment review contact code. The contact letter will be written in the preferred language of the client. To cancel this authorization, your client must send us a completed paper version of Form T1013, Authorizing or Cancelling a Representative.

When Part E (2012) or Part D (2013 and subsequent tax years) is not transmitted and the return is selected for review after the assessment, we will contact your client directly, whether or not there is a T1013 form on file.

For deceased clients, the legal representative is required to provide you with a copy of the death certificate, proof of death certificate issued by the funeral home, will, or other legal document. Part F (2012) or Part E (2013 and subsequent tax years) of Form T183 must be signed by the legal representative for the deceased.

Email Address

By entering an email address, the taxpayer is agreeing to no longer receive paper notices from Canada Revenue Agency. To view future correspondences, the taxpayer must have access to My Account. An email notice will be sent to client whenever a new electronic notice is available for him or her to view.

The taxpayer’s email address must be entered.

Ensure the client reads and understand the Terms and Conditions and the Privacy Notice.

Terms and Conditions

By providing your email address, you are registering for online mail and authorizing the Canada Revenue Agency (CRA) to send you email notifications when there is mail for you to view on My Account. Any notices and correspondence delivered online on My Account will be presumed to have been sent on the date of that email notification. You understand and agree that your notice of assessment and notice of reassessment, and any future correspondence eligible for online delivery will no longer be printed and mailed.

Once we have processed your return, CRA will send you a registration email notification to the email address you have provided. CRA usually processes paper returns in four to six weeks and returns filed electronically in as little as eight business days. Please add CRA to your address book, contact list, or safe senders list.

To view your correspondence you must be registered for CRA’s My Account service.

Privacy Notice

Personal information, including the social insurance number, is collected under the authority of section 150 of the Income Tax Act and is used to assess and process individual income tax returns and payments for all provinces and territories (except Québec). Information may also be used for follow-up, audit, compliance, and evaluation purposes and may be shared, in accordance with the Income Tax Act and under existing information-sharing agreements, with other federal institutions and provincial/territorial governments. Incomplete or inaccurate information may result in penalties, administrative delays, and other actions.

Information is described in personal information bank Individual Returns and Payment Processing, CRA PPU 005, in the CRA chapter of Info Source. Personal information is protected under the Privacy Act and individuals have a right of access to, protection, and correction or notation of their personal information.

Further details concerning requests for personal information at the CRA and, our Info Source chapter can be found on the CRA website.

System for the Electronic Notification of Debt

The System for the Electronic Notification of Debt (SEND) was discontinued and was replaced by the Client Data Enquiry (CDE) service.

Client Data Enquiry Services

CDE is a service that allows view access to various data elements of a client's account. It serves as more than a notification and can provide a detailed summary of a client's account, including any amounts that apply. Authorized representatives will be able to view information about a client's account before preparing their return. It also assists authorized discounters by indicating if outstanding debts exist which might affect whether the return is discounted or the amount of the discounted refund.

To access the CDE service, you must log in to Represent a Client, enter your client's Social Insurance Number, and select Client Data Enquiry from the Left menu. You do not need to submit a Form T1153, Consent and Request Form.

The information provided in the CDE service is based on the databases accessed by the authorized representatives at the time the request is processed. Outstanding balances may exist on databases that have not yet been updated to the taxpayer's T1 Account.

The CRA is not responsible for errors or omissions in the information, or for providing any additional information about the taxpayer's debt status.

Auto-fill my return

As of February 2015, the Tax Data Delivery service was available to authorized representatives using an EFILE certified software product that offers the service.

This year, we’ve improved the service to make it even easier for you to file your clients’ returns—you will now be able to access more information slips through Auto-fill my return when you use certified EFILE software that includes the service.

To use the auto-fill service, representatives must:

• be a registered electronic filer;
• be registered in Represent a Client and have a RepID, GroupID or business number (BN);
• have a valid Form T1013, Authorizing or Cancelling a Representative, with Level 1 (or higher) authorization for online access on file with the CRA.

If you have questions about your EFILE certified software product, contact the software product company directly.

Processing Returns

Cycles – The CRA begins processing T1 returns (2012, 2013, 2014, and 2015 tax years) on February 15, 2016. All returns filed with the Canada Revenue Agency are processed in cycles. Accepted EFILE returns are entered in the next available cycle. Cycle processing commences mid-February, and notices of assessment for returns processed in the first cycle should be issued by the end of the month.

Electronic Tax Return – As stated in section 150.1(3) of the Income Tax Act: "For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it."

Refund enquiries – Refund enquiries on clients' returns are not to be directed to the EFILE Helpdesks. Please direct all refund enquiries to individual income tax and trust enquiries (formerly general enquiries). Advise your clients that our tax enquiries officers cannot check the status of the refund until four weeks after the electronic return has been accepted for processing by the Agency. Therefore, if a delay is encountered in the submission of the EFILE return, you must inform your client accordingly.

Your clients can also visit My Account to get information about the status of their current-year refund.

Balance due –The processing of an EFILE return with a balance owing will be held for 10 days (3 cycles). However, returns with a balance owing received during the month of April may be held longer. Any payment made within that time period should be reflected on the notice of assessment. Clients should be informed that if a payment was not reflected on the notice of assessment, the CRA will send a revised statement after the payment has been applied (as indicated in an explanation verse printed on the notice of assessment).

Payment of balance owing – Inform clients that payment of any balance owing on the 2015 tax return is due by May 2, 2016. Clients who file early may send the CRA a post-dated payment for as late as May 2, 2016. Compound daily interest is charged on any outstanding balance from May 3, 2016 until it is paid in full. Inform clients that if they cannot pay in full upon filing, they could visit www.cra.gc.ca/collections for additional information.

Electronic payments – Clients may use My Payment, an electronic payment service offered by the CRA that allows individuals and businesses to make payments directly to the CRA from their online banking account, or pay electronically through their own financial institution's internet or telephone banking services. Most financial institutions allow you to schedule future-dated payments.

At your financial institution - Clients should be advised that if they want to remit their payment at their financial institution they will need to use a completed T7DR(A), EFILE Remittance Form.

Pre-authorized debit – Set it and forget it: Pre-authorized debit (PAD) is an online, self-service, payment option. Using this option, you can authorize the Canada Revenue Agency (CRA) to withdraw a pre-determined payment amount from your bank account to pay tax on one or more dates. You won’t have to remember to mail your payments again.

For both businesses and individuals, the PAD option lets you create an agreement for many different payment types. The PAD service also lets you fully self-manage your agreement(s). You can set up a pre-authorized debit agreement at your convenience using the CRA's My Account or My Business Account services. For more information, go to Pre-authorized debit.

Credit card – The CRA does not offer the option of paying taxes using a credit card. However, you may be able to use a third-party service provider that offers additional payment methods, including credit cards. The only provider that offers the credit card method at this time is listed below for your convenience. Third-party providers charge a fee for their service and may offer promotional rates from time to time.

• www.canada.ca/payments (T1 individual tax)

Avoid late fees! Even if you pay today, the CRA may not receive your payment today. The transfer will typically take place within two to three days. However, you may encounter additional delays. Please contact the third-party service provider for more information. The CRA may charge you penalties or interest or both if your payment is late.

You are responsible for making sure the CRA receives your payment by the payment due date. If you are using a third-party service provider, you must clearly understand the terms and conditions of the services you are using.

Form T7DR(A), Efile Remittance Form

The CRA will no longer send clients a personalized tax package or a blank T7DR(A), Electronic Filing Remittance Form. This change will require you to maintain a larger quantity of T7DR(A) forms on hand for the upcoming filing season.

Bulk orders of the non-personalized T7DR(A) forms can be made by calling individual income tax and trust enquiries at 1-800-959-8281.

Please direct your clients to the make their payments through our various electronic methods including online banking through their bank’s web site, through My Payment or direct your clients to take the T7DR (A) to their financial institution to make their payment.

It is important that all areas of the T7DR(A) be completed clearly and accurately. Failure to do so could delay the application of the payment to your client's account, or it could result in the payment being misallocated (i.e. applied to an incorrect account).

Complete the identification area of the T7DR(A) for your client and ensure he or she confirms that the information entered is correct.

If the address entered is different than the address on the income tax return, clearly indicate that it is a "new address." This will ensure the client's address will be changed as requested when the payment is processed.

Represent a Client (RAC)

Represent a Client is a service that provides you with secure and controlled online access to both individual and business tax information. Register online as a representative and be authorized by an individual or business. Once authorized, you will have secure and controlled online access to the personal tax and benefit information and/or business account information that you need.

Level 1 – Disclose

The CRA may disclose information to you as a representative such as:

• View returns;
• View accounting information, including balances and installments.

However, you will not be allowed to request any changes to their account.

Level 2 – Disclose/Request changes

The CRA may disclose the information listed in level 1 to you, and with level 2, you may ask for changes to their account such as:

• Change a return;
• Register a formal dispute.

Legal representative

A legal representative can be a power of attorney, a guardian, a public trustee, or an executor or administrator of an estate. As a legal representative, you will have access to all of the information and services available, such as:

• Change/view address;
• Change/view direct deposit information.

Review of Returns

All returns, whether filed electronically or on paper, are subject to the same verification selection process for both pre and post assessment.

The purpose of these reviews is to maintain the integrity of Canada's self-assessment system of taxation by ensuring returns are assessed in accordance with the provisions of the Income Tax Act and with Agency policies and procedures.

Pre-Assessment Verification – An indicator (24, 564, or 2139) will appear beside the client's surname on the accepted acknowledgement file when a return has been selected for pre-assessment verification. This indicator does not necessarily mean that supporting documentation will be requested. However, you should advise your client that there may be a delay in processing the return and that documentation may be requested to support the claim(s) in question or verify the taxpayer's return. ;All documentation related to these returns is to be retained and sent to us only if requested.

When supporting documentation is requested, please send to the attention of the requesting unit and ensure your covering letter clearly indicates the full address of either the pre-assessment review unit or Refund Exam unit. This information is provided in the initial contact letter.

The choices are:

2. Contact with you by mail
3. Contact with the client only

You must change the contact code for your clients if choice "2" is not desired. Once a return has been accepted, the contact code for pre-assessment review cannot be changed for that client. However, Part D or Part E (2012) of the T183 must be signed and "Client authorization to permit tax preparer contact" transmitted, otherwise we will contact your client directly.

Post-assessment verification – This verification takes place after the returns are initially assessed. A tax preparer post-assessment review contact code has been added to the T1 record in order to automate the post-assessment review process performed at the taxation centres.

The choices are:

2. Contact with you by mail
3. Contact with the client only

You must change the contact code for your clients if choice "2" is not desired. Once a return has been accepted, the contact code for post-assessment review cannot be changed for that client. However, Part D or Part E (2012) of the T183 must be signed and "Client authorization to permit tax preparer contact" transmitted, otherwise we will contact your client directly.

The review process will begin with an initial contact letter from us to your client based on the address indicated on the client's return or directly to you depending upon the Contact code indicated. We will request the specific documentation required to support the claim(s) in question. The results of the review will be communicated to you.

Paper Documentation

What is required? – For ease of discussion in this part, all elections, designations, agreements, waivers, and special elective returns are referred to as "elections."

The Income Tax Act provides for these various elections to be made. Some are made on authorized Canada Revenue Agency forms while others are made by providing specific information in a letter/note format.

All elections, including the supporting documentation, must be submitted to us in writing, unless otherwise indicated. In order for an election to be considered valid, it must be submitted by the due date established in the Act.

Where documentation should be sent – Paper Documentation in support of elections should be sent to the tax centre that services the area in which the client lives except for Form T1135, Foreign Income Verification Statement, which is to be sent to the tax centre indicated on the form. When submitting this documentation:

• Clearly state the client's full name, address, and social insurance number on all the election forms and letters.
• Clearly indicate in the covering letter that this documentation is submitted in support of the client's electronically filed return.

Identification Specifications

Introduction – Depending on which software product you are using, some or all of the following instructions may already be prompted for or coded into the software.

When installing your tax calculation software program, ensure your preparer number and preparer password are entered correctly.

Client identification – Clients will no longer receive an identification mail-out label from us, which reflects information contained in our records. Confirm with your client their personal information, including their current address, before entering it on the EFILE return.

You must ensure that the name, social insurance number, and date of birth entered belong to the client for whom you are preparing the return. Non-acceptance often results because spousal identification information is entered on the client's return.

The following chart illustrates the acceptable characters for each field of the identification area.

Acceptable identification characters

Character	First name	Last name	C/O line	Street address	City	Province	Spouse name
Alphabetic	X	X	X	X	X	X	X
Numeric			X	X	X
Space*	X	X	X	X	X		X
Hyphen	X	X	X	X	X		X
Apostrophe	X	X	X	X	X		X
Period *	X	X	X	X	X		X
Slash			X	X	X
Ampersand			X	X
Diacritic	X	X	X	X	X		X
Brackets				X
Pound sign				X

* A period or space is a valid character at any position except at the first position.

Name – Enter the client's name as shown on the identification label. Where the surname on the identification label is incorrect, enter the client's correct name and indicate that a change to the client's surname has been made. When entering the client's name:

• the entry must begin and end with alpha characters;
• alpha characters may be in either lower or upper case format;
• there is only one space between multiple first names (e.g. Mary Lou);
• there is only one space between a surname and a surname suffix (e.g. John Jones Jr);
• titles are not entered (e.g. Mr., Ms, Dr, C.A.); and
• no spaces are left between hyphenated surnames (e.g. Smith-Jones).

Address – For discounted returns, enter the client's address. We will direct the notice of assessment and refund to the discounter based on the address associated with the discounter code entered.

• Do not enter the "C/O" information in the client's address lines.
• Do not enter "C/O", "c/o" "care of", or any combination in the "Care of line."
• The highlighted areas in the above chart indicate the characters that are not allowed in the first or last position of the "c/o line" and the "street address."

Care of line – Make an entry on the care of line only if it is to be used in the client's mailing address. Entries on this line will be printed on the client's notice of assessment. Begin and end the entry with an alpha or numeric character. If the client chooses the alternative address option, it is not necessary to make changes in this area.

• Do not enter the "C/O" information in the client's address lines.
• Do not enter "C/O", "c/o" "care of," or any combination in the "Care of line."
• The highlighted areas in the above chart indicate the characters that are not allowed in the first or last position of the "c/o line" and the "street address."

Street – Begin and end the entry with an alpha or numeric character. Where fractions appear in an address, key as 45 1/2. Leave a space to separate numbers (i.e. 75 3 Garden St). The entry on this line will be printed on the client's notice of assessment. Refer to Appendix B, C, and D for the correct street type entry.

• Do not enter the "C/O" information in any of the client's address lines.
• Do not enter C/O", "c/o", "care of", or any combination in any of the client's address lines.
• The highlighted areas in the above chart indicate the characters that are not allowed in the first or last position of the "c/o line" and the "street address".

City – The entry for city is validated against the Canada Revenue Agency's city database index.

• The only allowable combination of special characters in the "City" field is a period "." followed by the hyphen "-".

Province – Where the client's mailing address is in a province or territory different from the province or territory of residence on December 31, 2015, the client is still eligible for EFILE.

Province or Territory of residence if different from mailing address – Enter the client's province or territory where the client lives now if it is different from their mailing address.

Date of Entry – Enter the client's immigration date. The year must be the same as the year of the T1 return.

Telephone number – Enter the area code followed by the phone number. Do not key spaces or dashes. Always enter the client's phone number on discounted returns.

Date of birth – The date of birth is one of the entries used to ensure that the correct master record is accessed for processing the return. If you are preparing a return for a client who has previously filed, you should refer to the client's previous notice of assessment to determine if it contained notification concerning a discrepancy in the date of birth.

Date of Death – Enter your client's date of death. Valid entries are within (or subsequent to) the current tax year.

Spouse or common-law partner's name – We use only the first four characters entered for the spouse's or common-law partner's given name. A period is valid in the spouse's or common-law partner's name with the exception of the first character.

Spouse or common-law partner's net income – This is entered on page 1 of the T1 return in the identification area.

Spouse or common-law partner's universal child care benefit amount –Enter the UCCB amount reported by the lower income spouse or common-law partner on his or her return, or the amount that it would be if he or she filed a return. The amount of repayment reported by the lower income spouse or common-law partner should be entered on page 1 of the return in the box – "Enter the amount of Universal Child Care Benefit repayment included on line 213 of his or her return."

Province of residence and taxing province – The entries for province of residence and taxing province on December 31, 2015 must be the same or the client is not eligible to EFILE.

Yukon First Nations identification number:

The acceptable entries for clients who were living on Yukon First Nation settlement lands on December 31, 2015 are:

11001 = Carcross/Tagish First Nation
11002 = Champagne and Aishihik
11003 = Kluane
11004 = Kwanlin Dun
11006 = Little Salmon/Carmacks
11007 = Nacho Nyak Dun
11009 = Selkirk
11010 = Ta'an Kwāch'än
11011 = Teslin Tlingit
11012 = Tr'ondëk Hwëch'in
11013 = Vuntut Gwitchin

Northwest Territory Tłįchǫ First Nations identification number:

The acceptable entries for clients who were living on Tłįchǫ land or in a Tłįchǫ community on December 31, 2015 are:

1 = Behchokö (Rae-Edzo)
2 = Whatì (Lac La Martre)
3 = Gamètì (Rae Lakes)
4 = Wekweètì (Snare Lake)
5 = Tłįchǫ lands

Tax Return Specifications

This part contains specific instructions as they relate to the preparation of the electronic return. Most of the information you may require to complete the return is contained in the T1 guide and supplementary guides.

Amount enclosed – Enter the amount of payment in field 486 for applicable tax year filed. Do not include payments for outstanding balances of other tax years.

Canada/Quebec Pension Plan contributions – When making an entry for Canada or Quebec pensionable earnings, do not reduce the amount by the basic Canada/Quebec Pension Plan exemption amount.

Where the client is electing to pay additional Canada or Quebec Pension Plan contributions (Form CPT20), enter the amount of elective income not shown on a T4 slip in field 373, and the election amounts related to under-deducted T4 CPP/QPP contributions in field 399.

CPT30 – Working beneficiaries, aged 65 to 70, who elected to opt out of contributing to the Canada Pension Plan or are revoking a prior Election should submit the completed CPT30 to their employer and send a copy to the CRA. The election/revocation will apply to all income from pensionable employment, including self-employment earnings. Send the original completed form to the Winnipeg Tax Centre using the address shown on the back of the form. Individuals with self-employed income only, should not use Form CPT30 when they want to revoke a previous election to not contribute to the CPP. Instead, they should indicate the revocation effective date on Schedule 8 when they file their 2015 tax return.

For working beneficiaries, Paragraph 19(d) was added to the CPP. It requires that the CPP basic exemption be calculated differently in the year an individual commences receiving CPP retirement benefits. Individuals can commence receiving CPP retirement benefits at age 60. This provision is intended to protect individual’s entitlement to survivor, children’s and death benefits, (based on pre-retirement earnings). The Paragraph 19(d) change implemented in 2013 no longer applies to QPP as their similar legislation was repealed for 2012.

Direct Deposit Request – Beginning in 2013, the CRA began accepting information for only one bank account where all payments from the CRA will be deposited. The second account for Canada Child Tax Benefit payments and the third account for Universal Child Care Benefit (UCCB) payments were removed.

Where the client submitted direct deposit information in a previous year, that authorization will stay in effect until the Canada Revenue Agency is advised, by the completion of a direct deposit request to change the direct deposit information. The client must contact the Canada Revenue Agency in order to stop this service.

Discounted returns – Ensure the amounts entered in fields 6505, 6507, and 6509 on the RC71, Statement of Discounting Transaction, are correct. Do not submit a copy of the Statement of Discounting Transaction to us, unless requested.

Elections indicator – Where the client makes an election, designation, agreement, waiver, or special elective return at the time of filing his/her return, enter a 7 in field 9906. Completion of this field code does not constitute an election; it is designed only to inform us that an election form or a letter/note containing the required information is being submitted in paper format. Do not update field 9906 for "Elections" which are not required to be made at the time of filing the return; however, these elections will have to be submitted in accordance with the provisions of the Act.

Foreign business income – If foreign business income is from box 24 of a T3 slip, Statement of Trust Income Allocations and Designations, the amount must be reported in fields 162 and 135, business income, of the T1 return. A selected financial data statement (SFD) type 2 must be completed. For electronic processing purposes, the following fields of the identification area of the SFD should be completed as follows:

• your name and business name – enter taxpayer's name;
• business address (including city, province or territory, and postal code) – enter taxpayer's address of residence on T1;
• fiscal period – January 1st to December 31st (or to date of death) of the tax year;
• industry code – applicable code;
• fields 8000, 8299, 8519, 9369, and 9946 should be equal to box 24 of the T3 slip.

Instalments – Ensure the instalment payments that the client remitted to the Canada Revenue Agency are claimed in field 476. Do not claim instalment payments as tax deducted at source. Do not include any payment on filing as an instalment payment.

Investment tax credit – Where a carry back of investment tax credit is requested, a re-assessment to the applicable year(s) will be processed and the notice(s) of re-assessment will be issued as soon as possible. Please inform your client that the re-assessment(s) could take approximately ten weeks.

Loss carry-back requests (Form T1A) – Where a carry back of a 2015 loss under Sections 111 and 41 of the Income Tax Act is requested, a re-assessment to the applicable year(s) will be processed and the notice(s) of re-assessment will be issued as soon as possible. Please inform your client that the re-assessment(s) could take approximately ten weeks. For purposes of electronic filing, Form T1A, Request for Loss Carryback, does not have to be submitted in writing to the Canada Revenue Agency.

Manitoba tax credits – If a married or common-law client is entitled to a claim based on entries made on Form MB479, but no claim is being made because the spouse or common-law partner is making the claim, ensure your tax preparation software does not permit the transfer of the fields from Form MB479.

If an entry for spouse or common-law partner's net income for provincial tax credit purposes is made, and there is a claim for the spousal or common-law partner amount, an entry for a personal tax credit (field 6090) is required even where the calculated Manitoba personal tax credit is NIL.

Where the client is claiming the Manitoba personal tax credit and/or the education property tax credit, and he/she received social assistance from the province of Manitoba in 2015, enter the percentage of social assistance received (box 14 on Form T5007).

Where social assistance payments are reported for a resident of Manitoba who did not receive social assistance benefits from the province of Manitoba, an entry of 100 is required in field 6130 for processing purposes. If social assistance was received for the entire year, an entry of 101 in field 6130 is required.

Member of a communal organization – Where the client is a member of a communal organization, update field 9905 with a 7. These clients are not eligible to contribute to a registered retirement savings plan. The completion of this field will prevent us from providing RRSP deduction limit statements to them.

Newcomers to Canada – To calculate whether the client is entitled to full or prorated non-refundable tax credits, entries are required in fields 5292 (Canadian sourced non-resident income, excluding the income subject to Part XIII tax) and 5293 (Canadian sourced non-resident income subject to Part XIII tax PLUS foreign sourced non-resident income) in Canadian dollars. For more information on income subject to Part XIII tax, please refer to the CRA website at /tx/nnrsdnts/ndvdls/nnrs-eng.html:

Should an immigrant be entitled to the family caregiver amount (FCA), the FCA should not be directly prorated when the immigrant does not meet the 90% rule. Proration should be performed after adding the base amount and the FCA.

No income –Where the client has no income to report (no entries are made in fields 101 to 150), update field 9915 with a 7.

Overseas employment tax credit (T626) – If there are multiple T626s with two different calculation rates, a paper return will be required.

Patronage payments – Where the client received non-taxable patronage allocations, on which income tax was withheld, claim the tax deducted in field 437. Enter the income on which this tax was deducted in field 5345 (income with tax withheld).

Placement Agency – If a self-employed worker, engaged by a Placement Agency, received a T4 slip with no entry in box 14, Code 11 in box 29, and CPP/QPP and EI premiums deducted:

If boxes 26 and 28 are blank, update field 5549 / 5548 with the lesser of:

• the gross self-employment income reported in respect of that T4 slip; or
• the maximum CPP/QPP pensionable earnings for the year.

If boxes 24 and 28 are blank, update field 5478 with the lesser of:

• the gross self-employment income reported in respect of that T4 slip; or
• the maximum EI insurable earnings for the year.

Update field 5347 with the amount of T4 Placement Agency income reported at the self-employment fields.

Pre-bankruptcy return – All income reported and deductions claimed are from January 1st of the taxation year to the day before the date of bankruptcy.

The number of months used for the education and textbook amounts on Schedule 11 cannot exceed the number of months up to and including the month the client became bankrupt.

The amount in field 326 is prorated based on the number of days from January 1st of the taxation year to the day before the date of bankruptcy. The amounts in the supporting fields on Schedule 2 are not prorated.

The following claims are not allowed on a Pre-bankruptcy return:

• HBP or LLP repayments, in fields 129, 246, or 262
• CPP or EI overpayments, in fields 448 or 450
• Refundable medical expense supplement, in field 452
• Working income tax benefit, in field 453
• Working income tax benefit advance payments received (from RC210 slip), in field 415
• Refund transfer to the next year's instalment account, in field 488

Rental income – When entering the street address and postal code on the selected financial data record, if more than one rental property is covered by the selected financial data record, enter only the address and postal code of the property that generated the highest gross rental income.

Refund transfer – Where the client wants to transfer the refund to his/her next year's instalment account, enter 1 in field 488. In this instance, an entry to request direct deposit of the refund is not permitted.

Restricted farm loss – If farming was not your client’s chief source of income and you had a net farm loss, the loss you can deduct at field 141 is limited (restricted). For 2013 and subsequent tax years, the restricted farm loss limit increased from $8,750 to $17,500 annually. This means that if your net farm loss is $32,500 or more, you will be able to deduct $17,500 from your other income. The total farming loss is entered at field 5495. Please refer to T4003 Farming Income, for more information.

Return prepared by – Enter 1 in field 490 if you prepared the client's return for compensation based on a review of the slips/receipts provided by the client. Enter 2 in field 490 if the client completed his/her return and has provided it to you solely for purposes of keying and/or transmitting the return. Enter 3 in field 490 if this is a discounted return.

Selected financial data records – For clients reporting income from self-employment, rental operations, employment expenses, and/or meals and lodging expenses, selected financial data (SFD) records are required. Complete a separate record for each operation. A client with more than six SFD is not eligible for EFILE. For 2001 and subsequent tax years, there is no requirement for the tax preparer to capture the T5013 address information.

Spouse or common-law partner's net income –The spouse or common-law partner's net income is captured in the Identification area on page 1 of the return. This income will be used in T1 calculations for related spousal or common-law partner non-refundable tax credits, refundable tax credits, and provincial/territorial tax and credits. This information will also be used to calculate a client's GST/HST credit. Where the marital status code is 1 or 2, and the net income is NIL or negative, an entry of 7 is required in field 9918. If your client is a "Newcomer" to Canada, enter their spouse or common-law partner's net income earned during the period the taxpayer was living in Canada at field 5263 and/or the net income earned during the period the taxpayer was living outside Canada at field 5267. If nil or negative, enter 1 for processing purposes.

Tax deducted – If your client resides outside the province of Quebec and was employed in the province of Quebec, ensure the income and tax deducted from the province of Quebec information slip (Relevé 1) are reported in the appropriate fields (fields 5349 and 5350) on your tax preparation software.

Tax deducted transfer – Field 438 is applicable only to residents of the province of Quebec who were employed outside the province of Quebec in 2015. Do not include tax deductions withheld on CPP/QPP and/or EI benefits.

Volunteer program – Where the return has been completed under the volunteer program, update field 487 with a 1.

Wage loss replacement plans – Update field 9916 with the amount of premiums paid to wage loss replacement plans, which have been used to reduce the benefits reported. Only the net amount of wage loss replacement plan benefits is reported in field 104. Enter the contributions made to a wage loss replacement plan in field 103.

Canadian Indians

Under the Indian Act, status Indians are tax exempt on income earned on a reserve. Note that some Yukon First Nations do not qualify for the exempt status under Section 87 of the Indian Act. You will find a list of the Yukon First Nation settlements lands.

The following are guidelines for the completion of returns for status Indians who are in receipt of "exempt income":

Employment income – Non-taxable salary or wages paid to status Indians should be indicated on a T4 slip as follows if the total employment income is exempt:

CPP election (CPT124)

• Box 14 should be blank and in the other information area on the T4 slip, box 71 should indicate the amount of the non-taxable earnings for a status Indian employee.
• The non-taxable earnings amount (box 71) should be entered in field 5347 only when box 14 includes that amount.
• For working income calculation purposes, the non-taxable earnings amount (box 71) should be entered in field 5363.
• Field 5548 (QPP pensionable earnings where the province of employment is Quebec) and/or field 5549 (CPP pensionable earnings where the province of employment is other than Quebec) should be updated with the amount indicated in box 26 (to a maximum of $53,600 per slip).

No CPP election

• Box 14 should be blank and in the other information area on the T4 slip, box 71 should indicate the amount of the non-taxable earnings for a status Indian employee.
• The non-taxable earnings amount (box 71) should be entered in field 5347 only when box 14 includes that amount.
• For working income calculation purposes, the non-taxable earnings amount (box 71) should be entered in field 5363.

Self-employment income – Where the total amount of the self-employment income is "exempt income," entries in the self-employment fields should not be made nor should selected financial data records be prepared. For working income calculation purposes, the "exempt net self-employment income," excluding losses, should be entered in field 5363, including any tax exempt self-employment income recorded in box 88 on a T4. Where the client is electing (CPT20) to pay CPP contributions on the self-employment income, the "exempt net self-employment income" should be entered in field 373.

Employment insurance and other benefits – The amount of benefits received should be entered in Field 119. Enter in field 119, the amount in box 14 (total benefits paid) of the T4E slip, minus any amount in box 18 (tax exempt benefits). Do not enter these benefits in field 5363. The portion of benefits that is in box 18 of the T4E slip is "exempt income," and should be entered in field 5378.

CPP/QPP benefits – The amount of benefits received should be entered in field 114. The portion of the benefits that is "exempt income" should be claimed in field 232 and also entered in field 5378.

Training allowances – The amount of training allowances received that is "exempt income" should not be entered as income on the return. For working income calculation purposes, the amount of "exempt" training allowances should be entered at field 5363.

Other types of "exempt income" and tax deducted at source on "exempt income" – For any other type of income received that is "exempt income," an entry at field 5378 is required. Where tax was deducted at source on income that is "exempt income," and that income was not entered at field 5347, the income on which the tax was withheld should be entered at field 5345.

Pooled Registered Pension Plans (PRPP) – Tax-exempt self-employment income reported on a T4 (box 88) is captured at field 5581 and tax-exempt employment income from a T4 (box 71) is captured at field 5875 on the RC 383. This information is required to calculate the taxpayer's non-deductible PRPP room amount, which will be displayed on the 2015 notice of assessment. Contributions to a PRPP from tax-exempt income are not deductible on the taxpayer's income tax return; however, can be used as a repayment under the Home Buyers' Plan and the Lifelong Learning Plan.

Working income tax benefit and non-taxable income fields 385, 386, 388, and/or 389 – fields 385 and 386 should include, but are not limited to, the non-taxable working income reported at field 5363. Fields 388 and 389 include, but are not limited to, the non-taxable working income reported at field 5363, plus other non-taxable income reported at field 5378 .

Appendices

The following appendices are provided to assist in the preparation of electronic returns and the correction of errors:

Ensure the return contains all the required information before it is transmitted. If you discover omissions or additional information relating to an electronically filed return that we have already accepted, you will have to request an adjustment. Requests for an adjustment to a return must be submitted in paper format to the tax centre and be fully substantiated or you may request a change to the return through RAC, provided you have a level 2 authorization, permitting you to act on behalf of your client.

Appendix A: Exclusions from electronic filing (EFILE)

EFILE is only available for 2012, 2013, 2014, and 2015 income tax returns. While most taxpayers will qualify to have their returns electronically filed, the following is a list of the criteria that would exclude a client from EFILE:

1. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
2. The taxpayer died prior to the current tax year. Early filed and elective deceased returns also remain as exclusions.
3. The taxpayer’s social insurance number begins with a 0. Only newcomers to Canada with a SIN starting with 0 are eligible to use EFILE.
4. When the taxpayer is coded bankrupt according to the Canada Revenue Agency's records, the T1 return for the year immediately prior to the year of bankruptcy (if not previously filed by the taxpayer) is an exclusion and must be filed by the Trustee in bankruptcy. The in-bankruptcy and post-bankruptcy returns are also an exclusion from EFILE. Only pre-bankruptcy returns that are not early-filed are accepted through EFILE.
5. The taxpayer is an emigrant or a non-resident. This excludes the following income and tax forms: Schedule A, Schedule B, Schedule C, income from NR4 slips, T4A-NR slips, NR-OAS and NR-CPP slips, Section 116 income, Section 216 income and Section 217 income, taxable capital gains from disposing of Canadian property if received as a non-resident and OASRI.
6. The taxpayer's address is outside Canada.
7. The taxpayer is subject to provincial/territorial income tax in more than one jurisdiction.
8. The taxpayer is reporting:
   • Canadian source income from Lloyds of London;
   • employment income earned from an international organization;
   • lump sum pension income accrued to December 31, 1971;
   • more than 6 SFD records;
   • an Ontario, Saskatchewan, British Columbia, or Yukon qualifying environmental (mining reclamation) trust tax credit;
   • Statement of qualifying retroactive lump-sum payment (T1198); or
   • a Nova Scotia research and development tax credit recapture.
9. The taxpayer is electing to defer tax on a distribution of spin-off shares by foreign corporations.
10. The taxpayer is claiming:
    • less than the maximum federal foreign tax credit;
    • foreign taxes paid to more than three countries;
    • business foreign taxes paid to more than three countries;
    • a deduction for scientific research and experimental development expenses; or
    • Alberta Stock Savings Plan Tax Credit (T89).
11. The taxpayer is reporting farming income with the AgriStability and AgriInvest programs application, which involves:
    • farming income from a partnership reported on a T5013 slip or the partnership that includes a corporate partner;
    • a Canadian Indian reporting self-employed income which is "tax exempt income"; or
    • more than 50 occurrences for either crop or livestock inventory (SFD type 9 only).
12. The taxpayer is filing Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement or the taxpayer is making a request to the Voluntary Disclosures Program.

Appendix B: Treasury board addressing standard

The record length for a taxpayer's street and/or mailing address is 60 characters. In order to ensure the most accurate address information is captured for mailing purposes, the taxpayer's address information should be captured in the following order:

Building unit identifier

A number or alpha code which uniquely identifies a unit of a specific type within a building.

Civic site street number

Enter the number assigned to a specific civic site by the official municipality or relevant authority.

Civic site street number suffix

Enter an alpha character or fraction added to a civic site number by an official municipality or relevant authority.

Street name

Enter the full name of a street, roadway, or artery assigned by an official municipality or relevant authority.

Street type code

Enter the street type code in addition to the street name to uniquely designate the street from other streets having the same street name. See Appendix D.

Street direction code

Enter Canada Post Corporation's mnemonic code for street direction.

The acceptable entries are:

East = E
North = N
Northeast = NE
Northwest = NW
South = S
Southeast = SE
Southwest = SW
West = W

Appendix C: Keying apartment numbers

When an address includes an alpha character as part of the apartment/unit number, key a hyphen between the apartment /unit number and the street number. Do not key any spaces before or after the hyphen.

Appendix D: Street type code list

Street type code list

Street type	Code
Abbey	ABBEY
Acres	ACRES
Allée	ALLÉE
Alley	ALLEY
Autoroute	AUT
Avenue (English)	AVE
Avenue (French)	AV
Bay	BAY
Beach	BEACH
Bend	BEND
Boulevard (English)	BLVD
Boulevard (French)	BOUL
By-Pass	BYPASS
Byway	BYWAY
Campus	CAMPUS
Cape	CAPE
Carré	CAR
Carrefour	CARREF
Centre (English)	CTR
Centre (French)	C
Cercle	CERCLE
Chase	CHASE
Chemin	CH
Circle	CIR
Circuit	CIRCT
Close	CLOSE
Common	COMMON
Concession	CONC
Corners	CRNRS
Côte	CÔTE
Cour	COUR
Cours	COURS
Court	CRT
Cove	COVE
Crescent	CRES
Croissant	CROIS
Crossing	CROSS
Cul-de-sac	CDS
Dale	DALE
Dell	DELL
Diversion	DIVERS
Downs	DOWNS
Drive	DR
Échangeur	ÉCH
End	END
Esplanade	ESPL
Estates	ESTATE
Expressway	EXPY
Extension	EXTEN
Farm	FARM
Field	FIELD
Forest	FOREST
Freeway	FWY
Front	FRONT
Gardens	GDNS
Gate	GATE
Glade	GLADE
Glen	GLEN
Green	GREEN
Grounds	GRNDS
Grove	GROVE
Harbour	HARBR
Heights	HTS
Highlands	HGHLDS
Highway	HWY
Hill	HILL
Hollow	HOLLOW
Île	ÎLE
Impasse	IMP
Inlet	INLET
Island	ISLAND
Key	KEY
Knoll	KNOLL
Landing	LANDNG
Lane	LANE
Limits	LMTS
Line	LINE
Link	LINK
Lookout	LKOUT
Loop	LOOP
Mall	MALL
Manor	MANOR
Maze	MAZE
Meadow	MEADOW
Mews	MEWS
Montée	MONTÉE
Moor	MOOR
Mount	MOUNT
Mountain	MTN
Orchard	ORCH
Parade	PARADE
Parc	PARC
Park	PK
Parkway	PKY
Passage	PASS
Path	PATH
Pathway	PTWAY
Pines	PINES
Place (English)	PL
Place (French)	PLACE
Plateau	PLAT
Plaza	PLAZA
Point	PT
Pointe	POINTE
Port	PORT
Private	PVT
Promenade	PROM
Quai	QUAI
Quay	QUAY
Ramp	RAMP
Rang	RANG
Range	RG
Ridge	RIDGE
Rise	RISE
Road	RD
Rond point	RDPT
Route	RTE
Row	ROW
Rue	RUE
Ruelle	RLE
Run	RUN
Sentier	SENT
Square	SQ
Street	ST
Subdivision	SUBDIV
Terrace	TERR
Terrasse	TSSE
Thicket	THICK
Towers	TOWERS
Townline	TLINE
Trail	TRAIL
Turnabout	TRNABT
Vale	VALE
Via	VIA
View	VIEW
Village	VILLGE
Villas	VILLAS
Vista	VISTA
Voie	VOIE
Walk	WALK
Way	WAY
Wharf	WHARF
Wood	WOOD
Wynd	WYND

Appendix E: Fields that can have a negative value

Only the fields listed below may contain a negative value.

Fields that can have a negative value

Field	Description
107	Gain (or loss) from the disposition of qualified small business corporation shares
110	Gain (or loss) from the disposition of qualified farm property and qualified fishing property
122	Net partnership: limited or non-active partners only
124	Gain (or loss) from qualified farm property and qualified fishing property mortgage foreclosures and conditional sales repossessions
126	Net rental income (loss)
127	Taxable capital gains (or net capital loss) (for deceased taxpayers only)
132	Gain (or loss) from the disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares
135	Net business income (loss)
137	Net professional income (loss)
138	Gain (or loss) from the disposition of real estate, depreciable property, and other properties
139	Net commission income (loss)
141	Net farming income (loss)
143	Net fishing income (loss)
150	Total income
153	Gain (or loss) from the disposition of bonds, debentures, promissory notes, and other similar properties
155	Gain (or loss) from other mortgage foreclosures and conditional sales repossessions
174	T5, T5013, & T4PS information slips – capital gains (or losses)
176	T3 information slips – capital gains (or losses)
260	Taxable income
274	Gain (or loss) from qualified farm property and qualified fishing property disposed of before April 21, 2015
275	Gain (or loss) from qualified farm property and qualified fishing property mortgage foreclosures and conditional sales repossessions disposed of before April 21, 2015
5355	Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment
5507	RRSP earned income calculation
5530	Earned income adjustment amount (T778)
6694	Amount of the reserve reported on line 6684 from the most recent disposition (T2017)
6695	Amount of the reserve reported on line 6685 from the most recent disposition (T2017)
6706	Total reserves (T2017)
8519	Gross profit (loss) (T2125)
9369	Net income (loss) before adjustments (T776, T2121, T2125)
9899	Net income (loss) before adjustments (T2042)
9944	Net income (loss) after adjustments (T1163, T1273)
9946	Net income (loss) for rental/self-employment operations (T776, T1163, T1273, T2042, T2121, T2125)
9969	Net income (loss) before adjustments (T1163, T1273)

Appendix F: Summary of supporting fields

The following is a list of the supporting fields, used in EFILE, that are not shown on the T1 Individual Income Tax Return, schedules or forms. Where a paper return is required to be filed, these fields should not be printed on that return.

Supporting fields

Field	Description	Principle Field
488	Refund transfer	484
5026	Employment insurance and provincial parental insurance plan premiums – non-Quebec return	312
5027	Total PPIP premiums	312
5028	Total E.I. premiums	312
5029	PPIP indicator	376
5031	QPP contributions	308
5032	QPP contributions payable on self-employment and other earnings	222, 310
5117	Number of full weeks in attendance at a designated educational institution or secondary school	215
5230	Spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions	452, 453, 6158, 6188, 6197, 6340
5263	Spouse or common law partner's net income while the taxpayer is living in Canada	Identification area of page 1 of the T1 return
5267	Spouse or common law partner's net-income while living outside of Canada	Identification area of page 1 of the T1 return
5273	Foreign non-business income – first country	433 (T2209)
5274	Foreign non-business income – second country	433 (T2209)
5275	Foreign non-business income – third country	433 (T2209)
5276	Foreign business income tax paid to a foreign country – first country	434 (T2209)
5277	Foreign non-business income tax paid to a foreign country – first country	431 (T2209)
5278	Foreign non-business income tax paid to a foreign country – second country	431 (T2209)
5279	Foreign non-business income tax paid to a foreign country – third country	431 (T2209)
5280	Foreign business income – first country	439 (T2209)
5281	Foreign business income – second country	439 (T2209)
5282	Foreign business income – third country	439 (T2209)
5283	Foreign business income tax paid to a foreign country – second country	434 (T2209)
5284	Foreign business income tax paid to a foreign country – third country	434 (T2209)
5285	Vow of perpetual poverty	256
5292	Canadian sourced non-resident income, excluding the income subject to Part XIII tax	Identification area of page 1 of the T1 return
5293	Canadian sourced non-resident income subject to Part XIII tax PLUS foreign sourced non-resident income	Identification area of page 1 of the T1 return
5308	British Columbia logging tax paid	Schedule 1
5321	Quebec logging tax paid	Schedule 1
5330	Indicator for filing due date for tax shelter, or inactive or active business	122
5334	Capital gains from T3 slips	176 (Schedule 3)
5335	British Columbia logging income	5308 (Schedule 1)
5337	CCA on certified film property	232
5344	Ineligible pension income	115, 129, 256
5345	Income with tax withheld	104, 130, 135, 137, 139, 141, 143, 437
5347	T4 earning reduction	101
5349	Quebec tax withheld (from slips in the taxpayer's name)	437
5350	Income on which Quebec tax was withheld (from slips in the taxpayer's name)	437
5351	Amount of OAS pension repaid	232
5353	Limited partnership loss carry forward from 1986 and 1987	251
5354	Limited partnership loss available for carry forward	122, 126
5355	Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment	317
5359	Shareholder's loan repayment	232
5363	Canadian Indians with exempt income
5367	Quebec logging income	5321 (Schedule 1)
5378	Other exempt income received by a Canadian Indian
5478	EI insurable earnings	312, 450, 5028
5479	EI and other benefits repaid	232
5492	Farm/fish loss	252
5493	Shareholder earnings	317
5494	Exempt self-employed earnings – Canadian Indians	317
5495	Total Section 31 farm loss	141
5496	Restricted farm loss	252
5507	RRSP earned income calculation	135, 137, 139, 141, 143
5508	Home buyers' participant repayment amount	129
5511	Lifelong Learning Plan participant repayment amount	129
5527	Spouse indicator
5530	Earned income adjustment amount	214
5532	Net self-employment income-loss adjustment amount	135, 137, 139, 141, 143, 452, 453
5536	RDSP repayment by taxpayer	232, 235, 452, 453
5537	RDSP income of spouse or common-law partner	235, 452, 453
5538	RDSP repayment by spouse or common-law partner	235, 452, 453
5540	CPP/QPP number of months of retirement	114
5553	Total CPP overpayment allowed at field 448 on previously assessed returns
5555	CPP/QPP number of months of disability	114
5563	CPP deductions allowed on previously assessed returns
5564	Total CPP withheld per T4 on all previously assessed returns
5566	CPP/QPP retirement benefits	114
5746*	QPP deductions allowed on previously assessed returns
5747*	QPP withheld per T4 on all previously assessed returns
5748*	QPP overpayment allowed at Field 448
5773	Indicator separation less than 90 days	116, 210, 326, 423, 5864
6820	Special tax for Quebec LSVCC	418 (Schedule 1)
9900	Additional business income	T1139
9901	Last year's additional business income	T1139
9902	Number of eligible children born in 2009 or later, for whom the disability amount cannot be claimed	214
9903	Child care expenses paid for eligible children born in 2009 or later for whom the disability amount cannot be claimed	214
9904	Number of eligible children born in 1999 to 2008, (or born in 1998 or earlier with a mental or physical impairment for whom the disability amount cannot be claimed)	214
9905	Client is a member of a communal organization
9906	Election indicator
9907	Annuity income	115
9908	RRSP annuity income	129
9909	Bank interest	121
9910	Bond interest	121
9911	Foreign non-business income on T3 slips	121
9912	Interest from mortgages	121
9913	Interest expense	221
9914	Indicator that no provincial assistance was received (MB)	6114
9915	Indicator that client has no income
9916	Premiums paid to a wage loss replacement plan	104
9917	Indicator that no old age security pension was received	113
9918	Indicator that the spouse or common-law partner's net income is NIL or negative	Identification area of page 1 of the T1 return
9919	Joint accounts	121
9921	Number of eligible children born in 2015 or earlier, for whom the disability amount can be claimed	214
9922	Indicator for no pension adjustment amount	206
9971	Child care expenses paid for eligible children born in 1999 to 2008, (or born in 1998 and earlier with a mental or physical impairment for whom the disability amount cannot be claimed)	214
9972	Child care expenses paid for eligible children born in 2015 or earlier, for whom the disability amount can be claimed	214

Appendix G: Field codes used in EFILE

The following is a list of valid field codes that can be used on EFILE records. Field code numbers that are followed by a "*" indicate the entry for that field must be dollars and cents. Field code numbers that are followed by a "**" indicate the entry for that field must be numerical. All other fields are dollar amounts only.

Field codes in EFILE

Code	Name
101	Employment income from T4 slips
102	Commission income included at line 101
103	Wage loss replacement contributions
104	Other employment income
106	Total proceeds of disposition of qualified small business corporation shares (Schedule 3)
107	Gain (or loss) from the disposition of qualified small business corporation shares (Schedule 3)
109	Total proceeds of disposition of qualified farm property and qualified fishing property (Schedule 3)
110	Gain (or loss) from the disposition of qualified farm property and qualified fishing property (Schedule 3)
113	Old age security pension
114	CPP or QPP benefits
115	Other pensions or superannuation
116	Elected split-pension amount
117	Universal child care benefit
119	Employment insurance, provincial parental insurance, and other benefits
120	Taxable amount of eligible and other than eligible dividends from taxable Canadian corporations
121	Interest & other investment income
122	Net partnership income: limited or non-active partners only
123	Total proceeds of disposition from qualified farm property and qualified fishing property mortgage foreclosures and conditional sales repossessions (Schedule 3)
124	Gain (or loss) from qualified farm property and qualified fishing property mortgage foreclosures and conditional sales repossessions (Schedule 3)
125	Registered Disability Savings Plan income (RDSP)
126	Net rental income (loss)
127	Taxable capital gains
128	Taxable amount of support payments received
129	RRSP income
130	Other income
131	Total proceeds of disposition from publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Schedule 3)
132	Gain (or loss) from the disposition of publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Schedule 3)
135	Net business income (loss)
136	Total proceeds of disposition from real estate, depreciable property, and other properties (Schedule 3)
137	Net professional income (loss)
138	Gain (or loss) from the disposition of real estate, depreciable property, and other properties (Schedule 3)
139	Net commission income (loss)
141	Net farming income (loss)
143	Net fishing income (loss)
144	Workers' compensation benefits
145	Social assistance payments
146	Net federal supplements
150	Total income
151	Total proceeds of disposition from bonds, debentures, promissory notes, and other similar properties (Schedule 3)
152	Disability benefits included on line 114
153	Gain (or loss) from the disposition of bonds, debentures, promissory notes, and other similar properties (Schedule 3)
154	Total proceeds of disposition from other mortgage foreclosures and conditional sales repossessions (Schedule 3)
155	Gain (or loss) from other mortgage foreclosures and conditional sales repossessions (Schedule 3)
156	Total support payments received
158	Gain from personal-use property (Schedule 3)
159	Net gain from listed personal property (LPP) (Schedule 3)
160	Gross rental income
161	Capital gains deferral from qualifying dispositions of eligible small business corporation shares (Schedule 3)
162	Gross business income
164	Gross professional income
166	Gross commission income
168	Gross farming income
170	Gross fishing income
173	Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property for the year (Schedule 3)
174	T5, T5013, & T4PS information slips – capital gains (or losses) (Schedule 3)
176	T3 information slips – capital gains (or losses) (Schedule 3)
178	Capital loss from a reduction in your business investment loss (Schedule 3)
180	Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations
185	UCCB amount designated to a dependant
205	Pooled Registered Pension Plan (PRPP) employer contributions
206	Pension adjustment
207	Registered pension plan deduction
208	RRSP/PRPP deduction
210	Deduction for elected split-pension amount
212	Annual union, professional, or like dues
213	Universal child care benefit repayment
214	Child care expenses
215	Disability supports deduction
217	Allowable business investment loss deduction
219	Moving expenses
220	Allowable deduction for support payments made
221	Carrying charges and interest expenses
222*	Deduction for CPP or QPP contributions on self-employment and other earnings
223*	Deduction for PPIP premiums on self-employment income
224	Exploration and development expenses
228	Gross business investment loss
229	Other employment expenses
230	Total support payments made
231	Clergy residence deduction
232	Other deductions
235*	Social benefits repayment
240	Transfers to an RRSP/PRPP (Schedule 7)
244	Canadian Forces personnel and police deduction
245	Total RRSP and PRPP contributions made from March 3, 2015 to February 29, 2016 (Schedule 7)
246	RRSP contributions designated as a repayment under Home Buyers' Plan (Schedule 7)
247	Home Buyers' Plan current tax year withdrawals on T4RSP slips (Schedule 7)
248	Employee home relocation loan deduction
249	Security options deductions
250	Other payments deduction
251	Limited partnership losses of other years
252	Non-capital losses of other years
253	Net capital losses of other years
254	Capital gains deduction
255	Northern residents deductions
256	Additional deductions
259**	Address of the home purchased under the HBP is the same as on page 1 of return (Schedule 7)
260	Taxable income
262	RRSP contributions designated as a repayment under the Lifelong Learning Plan (Schedule 7)
263	The Lifelong Learning Plan current tax year withdrawals on T4RSP slips (Schedule 7)
264**	Lifelong Learning Plan designation (Schedule 7)
266**	Foreign property held in the current tax year with a total cost of more than $100,000
267	Amateur athlete trust (Schedule 7)
274	Gain (or loss) from qualified farm property and qualified fishing property disposed of before April 21, 2015 (Schedule 3)
275	Gain (or loss) from qualified farm property and qualified fishing property mortgage foreclosures and conditional sales repossessions disposed of before April 21, 2015 (Schedule 3)
276	Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made before April 21, 2015 (Schedule 3)
300	Basic personal amount (Schedule 1)
301	Age amount (Schedule 1)
303	Spouse or common-law partner amount (Schedule 1)
305	Amount for an eligible dependant (Schedule 1)
306	Amount for infirm dependants age 18 or older (Schedule 1)
308*	CPP contributions (Schedule 1)
310*	CPP contributions payable on self-employment and other earnings (Schedule 1)
312*	Employment insurance premiums (Schedule 1)
313	Adoption expenses (Schedule 1)
314	Pension income amount (Schedule 1)
315	Caregiver amount (Schedule 1)
316	Disability amount (for self)(Schedule 1)
317*	Employment insurance premiums on self-employment and other eligible earnings (Schedule 1)
318	Disability amount transferred from a dependant (Schedule 1)
319	Interest paid on your student loans (Schedule 1)
320	Eligible tuition fees paid for the current tax year (Schedule 11)
321	Part-time education and textbook amounts (Schedule 11)
322	Full-time education and textbook amounts (Schedule 11)
323	Tuition, education, and textbook amounts (Schedule 1)
324	Tuition, education, and textbook amounts transferred from a child (Schedule 1)
326	Amounts transferred from your spouse or common law partner (Schedule 1)
327	Federal amount transferred (Schedule 11)
329	Donations made to government bodies (Schedule 9)
330	Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later (Schedule 1)
331	Allowable amount of medical expenses for other dependants (Schedule 1)
332	Allowable amount of medical expenses (Schedule 1)
333	Donations made to prescribed universities outside Canada (Schedule 9)
334	Donations made to the United Nations, its agencies, and certain charitable organizations outside Canada (Schedule 9)
335	Gross non-refundable tax credits before donations and gifts (Schedule 1)
337	Gifts of depreciable property (Schedule 9)
338	Non-refundable tax credits before donations and gifts (Schedule 1)
339	Gifts of capital property (Schedule 9)
340	Allowable charitable donations and government gifts (Schedule 9)
342	Eligible amount of cultural and ecological gifts (Schedule 9)
343	Amount of gifts of money made after March 20, 2015 (Schedule 9)
349	Donations and gifts (Schedule 1)
350	Total federal non-refundable tax credits (Schedule 1)
351	Spouse or common law partner's adjusted taxable income (Schedule 2)
352**	Number of children born in 1998 or later for whom you are claiming the family caregiver amount (Schedule 1)
353	Spouse or common-law partner's age amount (Schedule 2)
355	Spouse or common-law partner's pension income amount (Schedule 2)
357	Spouse or common-law's partner disability amount (Schedule 2)
360	Tuition, education, and textbook amounts transferred from your spouse or common-law partner (Schedule 2)
361	Spouse or common‑law partner’s family caregiver amount for children under 18 years of age (Schedule 2)
362	Volunteer firefighters' amount (Schedule 1)
363	Canada employment amount (Schedule 1)
364	Public transit amount (Schedule 1)
367	Family caregiver amount for children under 18 years of age (Schedule 1)
369	Home buyers' amount (Schedule 1)
370	Children's arts amount (Schedule 1)
371	Pensionable net self-employment earnings (Schedule 8 and RC381)
372**	CPP self-employed election effective date (Schedule 8 and RC381)
373	Employment earnings not shown on a T4 slip on which you elect to pay additional CPP/QPP contributions (Schedule 8 and RC381)
374**	CPP self-employed revocation effective date (Schedule 8 and RC381)
375*	PPIP premiums paid (Schedule 1 for Quebec)
376*	PPIP premiums payable on employment income (Schedule 1 for Quebec)
377	Employment income from a province other than Quebec (Schedule 10 for Quebec)
378*	PPIP premiums payable on self-employment income (Schedule 1 for Quebec)
379	Net business income (from line 27 of Schedule L of the Quebec provincial income tax return). (Schedule 10 for Quebec)
380	PPIP insurable earnings (Schedule 10 for Quebec)
381**	Do you have an eligible dependant? (Schedule 6)
382**	Do you have an eligible spouse? (Schedule 6)
383	Taxable part of scholarship income reported at line 130 (Schedule 6)
384	Eligible spouse's taxable part of scholarship income reported at line 130 (Schedule 6)
385	Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer (Schedule 6)
386	Eligible spouse's tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer (Schedule 6)
387	Eligible spouse's total working income (Schedule 6)
388	Tax-exempt part of all income earned or received on a reserve less the deductions related to that income, or an allowance received as an emergency volunteer (Schedule 6)
389	Eligible spouse's tax-exempt part of all income earned or received on a reserve less the deduction related to that income, or an allowance received as an emergency volunteer (Schedule 6)
390	Eligible spouse's total adjusted net income (Schedule 6)
391**	Are you claiming the basic WITB? (Schedule 6)
392**	Are you claiming the WITB disability supplement for yourself? (Schedule 6)
394**	Does your eligible spouse qualify for the disability amount for himself or herself? (Schedule 6)
395	Search and rescue volunteers’ amount (Schedule 1)
399	Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions (Schedule 8, RC381)
406*	Federal tax (Schedule 1)
409	Total federal political contributions (Schedule 1)
410*	Federal political contribution tax credit (Schedule 1)
412*	Investment tax credit (Schedule 1)
413	Labour-sponsored funds tax credit – Net cost (Schedule 1)
414*	Labour-sponsored funds tax credit – Allowable credit (Schedule 1)
415*	Working income tax benefit advance payments received (box 10 on the RC210 slip) (Schedule 1)
417*	Net federal tax before the inclusion of WITB advance payments and additional tax on RESP accumulated income payments (Schedule 1)
418*	Special taxes (Schedule 1)
424*	Federal tax on split income (Schedule 1)
425*	Federal dividend tax credit (Schedule 1)
427*	Minimum tax carry-over (Schedule 1)
428*	Provincial or territorial tax (Page 4 of T1 General)
431*	Non-business income tax paid to a foreign country (T2209)
432*	Yukon First Nations tax (YT432)
433	Net foreign non-business income (T2209)
434*	Business income tax paid to a foreign country (T2209)
435*	Total payable (Page 4 of T1 General)
437*	Total income tax deducted (from all information slips) (Page 4 of T1)
438*	Tax transfer for residents of Quebec (Page 4 of T1 for Quebec)
439	Net foreign business income (T2209)
440*	Refundable Quebec abatement (Page 4 of T1 for Quebec)
441*	Federal refundable First Nations abatement (Page 4 of T1 for Yukon)
448*	CPP overpayment (Page 4 of T1)
450*	Employment insurance overpayment (Page 4 of T1)
452*	Refundable medical expense supplement (Page 4 of T1)
453*	Working income tax benefit (Page 4 of T1)
454*	Refund of investment tax credit (Page 4 of T1)
456*	Part XII.2 trust tax credit (Page 4 of T1)
457*	Employee and partner GST/HST rebate (Page 4 of T1)
458	Eligible fees (Page 4 of T1)
459	Children’s fitness tax credit (Page 4 of T1)
460**	Branch number of account (Page 4 of T1)
461**	Institution number of account (Page 4 of T1)
462**	Bank account number of account (Page 4 of T1)
465*	Donation to the Ontario Opportunities Fund (Page 4 of T1 for Ontario)
466*	Net refund (Page 4 of T1 for Ontario)
476*	Tax paid by instalments (Page 4 of T1)
479*	Provincial or territorial credits (Page 4 of T1)
484*	Refund (Page 4 of T1)
485*	Balance owing (Page 4 of T1)
486*	Amount enclosed (Page 4 of T1)
487**	Volunteer program (Page 4 of T1)
488**	Refund transfer (Page 4 of T1)
490**	Return prepared by (Page 4 of T1)
496	Eligible spouse or common-law partner’s total non-refundable tax credits from field 350 of Schedule 1 (Schedule 1-A)
497	Eligible spouse or common-law partner’s total taxable income from field 260 on the T1 return (Schedule 1-A)
498	Eligible spouse or common-law partner’s amount from field 303 of Schedule 1 (Schedule 1-A)
499	Eligible spouse or common-law partner’s amount transferred from field 326 of Schedule 1 (Schedule 1-A)
5026*	Employment insurance and provincial parental insurance plan premiums – non-Quebec return
5027*	Total PPIP premiums
5028*	Total E.I. premiums
5029**	PPIP indicator
5031*	QPP contributions
5032*	QPP contributions payable on self-employment and other earnings
5033*	Total QPP contributions (Schedule 8, RC381)
5034*	Total CPP contributions (Schedule 8, RC381)
5106	Dependant's net income (Schedule 5)
5109	Family caregiver amount for spouse or common-law partner (Schedule 5)
5110	Family caregiver amount for an eligible dependant (Schedule 5)
5112**	Number of dependants (Schedule 5)
5117**	Number of full weeks in attendance at a designated educational institution or secondary school (T929)
5118	Earnings for services performed in Canada on which the Social Security contributions were made (RC269)
5119	Amount contributed to a social security arrangement (RC269)
5120	Amount to be included in the total at field 335 (RC269)
5121	Total contributions to a foreign employer-sponsored pension plan (RC269)
5122	Total resident compensation from employment services (RC267 and 269)
5123	Pension adjustment or prescribed amount from foreign pension arrangements (RC267, 268, and 269)
5124	Deductible amount of contributions to a U.S. retirement plan by individuals (RC267)
5125	Contributions to a U.S. retirement plan by a Canadian commuter (RC268)
5230	Spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions
5263	Spouse or common-law partner's net-income while taxpayer is living in Canada
5267	Spouse or common-law partner's net-income while taxpayer is living outside of Canada
5273	Foreign non-business income – first country (T2209)
5274	Foreign non-business income – second country (T2209)
5275	Foreign non-business income – third country (T2209)
5276*	Foreign business income tax paid to a foreign country – first country (T2209)
5277*	Foreign non-business income tax paid to a foreign country – first country (T2209)
5278*	Foreign non-business income tax paid to a foreign country – second country (T2209)
5279*	Foreign non-business income tax paid to a foreign country – third country (T2209)
5280	Foreign business income – first country (T2209)
5281	Foreign business income – second country (T2209)
5282	Foreign business income – third country (T2209)
5283*	Foreign business income tax paid to a foreign country – second country (T2209)
5284*	Foreign business income tax paid to a foreign country – third country (T2209)
5285	Vow of perpetual poverty
5292	Canadian sourced non-resident income, excluding the income subject to Part XIII tax
5293	Canadian sourced non-resident income subject to Part XIII tax PLUS foreign sourced non-resident income
5308*	British Columbia logging tax paid
5321*	Quebec logging tax paid
5330**	Indicator for filing due date for tax shelter, or inactive or active business
5334	Capital gains from T3 slips (T936)
5335	British Columbia logging income
5337	CCA on certified film property
5344	Ineligible pension income
5345	Income with tax withheld
5347	T4 earning reduction
5349*	Quebec tax deducted (from slips in the taxpayer's name)
5350	Income on which Quebec tax was withheld (from slips in the taxpayer's name)
5351	Amount of OAS benefits repaid
5353	Limited partnership loss carry forward from 1986 & 1987
5354	Limited partnership loss available for carry forward
5355	Amount of self-employment net earnings reported at self-employed fields in relation to T4 self-employment
5359	Shareholder's loan repayment
5363	Canadian Indians with exempt income
5365	Non-eligible capital gains from T3 slips (T936)
5367	Quebec logging income
5378	Other exempt income received by a Canadian Indian
5478	EI insurable earnings
5479	EI benefits repaid
5492	Farm/fish loss
5493	Shareholder earnings
5494	Exempt self-employed earnings – Canadian Indians
5495	Total Section 31 farm loss
5496	Restricted farm loss
5507	RRSP earned income calculation
5508	Home Buyers' Plan participant repayment amount
5511	Lifelong Learning Plan (LLP) participant repayment amount
5522**	Marital during the year status indicator (Schedule 5)
5527**	Spousal indicator
5529**	Amount for an eligible dependant status indicator (Schedule 5)
5530	Earned income adjustment amount (T778)
5532	Net self-employment income-loss adjustment amount
5536	RDSP repayment by taxpayer
5537	RDSP income of spouse or common-law partner
5538	RDSP repayment by spouse or common-law partner
5540**	CPP/QPP number of months of retirement (T4A(P) slip)
5548	Total QPP pensionable earnings (Schedule 8, RC381)
5549	Total CPP pensionable earnings (Schedule 8, RC381)
5553*	Total CPP overpayment allowed at field 448 on previously assessed returns
5555**	CPP/QPP number of months of disability (T4A(P) slip)
5563**	CPP deductions allowed on previously assessed returns
5564*	Total CPP withheld per T4 on all previously assessed returns
5566	CPP/QPP retirement benefits
5569	Security options deduction included at field 249 (T691)
5570	Gifts of security included at field 249 (T691)
5571	Other types of deductions included at field 249 (T691)
5746*	Total QPP deductions allowed on all previously assessed returns
5747*	Total QPP withheld per T4 on all previously assessed returns
5748*	Total QPP overpayment allowed at Field 448 on all previous assessed returns
5773**	Indicator separation less than 90 days
5804	Basic personal amount (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5808	Age amount (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5812	Spousal or common-law partner amount (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5816	Amount for an eligible dependant (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5820	Amount for infirm dependants age 18 or older (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5821	Amount for dependent children born in 1997 or later (SK428)
5822	Senior supplementary amount (if born in 1950 or earlier) (SK428)
5823	Amount for young children (NS, PE, NU428)
5824*	Canada or Quebec Pension Plan contributions (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5825	Family caregiver amount for children under 18 years of age (YT428)
5828*	Canada or Quebec Pension Plan contributions payable on self-employment and other earnings (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5829*	Employment insurance premiums on self-employment and other eligible earnings (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5830	Volunteer firefighters' amount (NL, MB428)
5831	Child care amount (NL428)
5832*	Employment insurance premiums (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5833	Adoption expenses (NL, ON, MB, AB, BC, YT428)
5834	Canada employment amount (YT428)
5835	Public transit amount YT428)
5836	Pension income amount (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5837	Home buyers' amount (SK428)
5838	Children's fitness amount (BC428)
5839	Fitness amount (MB428)
5840	Caregiver amount (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5841	Children's arts amount (MB, BC, YT428)
5842	Children’s fitness equipment amount (BC428)
5843	Education coaching amount (BC428)
5844	Disability amount (for self) (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5845	Manitoba search and rescue volunteers’ amount (MB428)
5848	Disability amount transferred from a dependant (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5850	Teacher school supply amount (PE428)
5852	Interest paid on your student loans (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5856	Your tuition and education amounts (NL, PE, NS, NB, ON, MB, SK, AB, BC, NT428)
5856	Your tuition, education, and textbook amounts (NU, YT428)
5860	Tuition and education amount transferred from child (NL, PE, NS, NB, ON, MB, SK, AB, BC, NT428)
5860	Tuition, education, and textbook amounts transferred from child (NU, YT428)
5864	Amounts transferred from your spouse or common-law partner (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5868	Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5872	Allowable amount of medical expenses for other dependants (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5875	Tax-exempt T4 employment income (RC383)
5876	Allowable amount of medical expenses (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5880	Add lines 5804 through 5864 and line 5876 (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5881	Tax-exempt earned income, which includes box 88 of your T4 slip(s) (RC383)
5882	Total PRPP contributions from tax-exempt employment income
5883	PRPP contributions designated as a repayment under the Home Buyers’ Plan
5884	Provincial non-refundable tax credits before donations and gifts (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5896	Donations and gifts (NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT428)
5897	PRPP contributions designated as a repayment under Lifelong Learning Plan
5900	Spouse or common-law partner's amount for young children [NU(S2)]
5901	Spouse or common-law partner's amount for dependent children [SK(S2)]
5902	Spouse or common-law partner's age amount [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S2)]
5903	Spouse or common-law partner's senior supplementary amount [SK(S2)]
5904	Family caregiver amount for children under 18 years of age transferred from your spouse or common-law partner [YT(S2)]
5905	Spouse or common-law partner's pension income amount [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S2)]
5907	Spouse or common-law partner's disability amount [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S2)]
5909	Tuition and education amounts transferred from your spouse or common-law partner [NL, PE, NS, NB, ON, MB, SK, AB, BC, NT (S2)]
5909	Tuition, education, and textbook amounts transferred from your spouse or common-law partner [NU, YT(S2)]
5912	Spouse or common-law partner's adjusted taxable income [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S2)]
5914	Eligible tuition fees paid for the current tax year [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S11)]
5916	Part-time education amount [NL, PE, NS, NB, ON, MB, SK, AB, BC, NT (S11)]
5916	Part-time education and textbook amount [NU, YT(S11)]
5918	Full-time education amount [NL, PE, NS, NB, ON, MB, SK, AB, BC, NT (S11)]
5918	Full-time education and textbook amount [NU, YT(S11)]
5920	Provincial/territorial amount transferred [NL, PE, NS, NB, ON, MB, SK, AB, BC, NU, NT, YT(S11)]
5970**	Program type from the current tax year Tuition Rebate Eligibility certificate 1 (RC360)
5971	Eligible tuition fees paid certificate 1 (RC360)
5972	Tuition rebate maximum amount from the current tax year Tuition Rebate Eligibility certificate 1 (RC360)
5973**	Program type from the current tax year Tuition Rebate Eligibility certificate 2 (RC360)
5974	Eligible tuition fees paid certificate 2 (RC360)
5975	Tuition rebate maximum amount from the current tax year Tuition Rebate Eligibility certificate 2 (RC360)
5976**	Program type from the current tax year Tuition Rebate Eligibility certificate 3 (RC360)
5977	Eligible tuition fees paid certificate 3(RC360)
5978	Tuition rebate maximum amount from the current tax year Tuition Rebate Eligibility certificate 3 (RC360)
5980*	Active families benefit (SK479)
6003	Alberta political contributions made in the current tax year from official receipt called Annual Contribution (AB428)
6004	Alberta political contributions made in the current tax year from official receipt called Senatorial Selection Campaign Contributions (AB428)
6033	Basic sales tax (BC479)
6035	Additional sales tax credit claim for spouse or common-law partner (BC479)
6036	New Brunswick home renovation expenses [NB(S12)]
6040	British Columbia political contributions made in the current tax year (BC428)
6045*	British Columbia employee share ownership plan tax credit (BC428)
6047*	Employee venture capital tax credit (BC428)
6048	Seniors' home renovation tax credit (BC479)
6049*	British Columbia venture capital tax credit for shares acquired in 2015 (BC479)
6050*	British Columbia venture capital tax credit for shares purchased during the first 60 days of 2016 that you elect to claim in 2015 (BC479)
6051*	British Columbia mining exploration tax credit (BC479)
6053	British Columbia mining exploration tax credit allocated from a partnership (BC479)
6054	Amount you claimed for foreign income on line 256 of your return that is exempt under a tax treaty (NT, NU479)
6055	British Columbia training tax credit for individuals (BC479)
6056*	British Columbia training tax credit for employers (BC479)
6063*	Shipbuilding and ship repair industry tax credit for employers (BC479)
6070	Age amount for spouse or common-law partner (MB428-A)
6071	Disability amount for spouse or common-law partner (MB428-A)
6072**	Number of disability claims for self or for a dependant other than your spouse or common-law partner (MB428)
6074**	Number of disabled dependants born in 1997 or earlier (MB428-A)
6076**	Number of dependent children born in 1997 or later (MB428-A)
6080*	Manitoba labour-sponsored funds capital tax credit (MB428)
6083*	Manitoba mineral exploration tax credit claimed (MB428)
6084**	Last 2 digits of the year graduated (T1005)
6085*	Manitoba community enterprise development tax credit claimed (MB428)
6086*	Manitoba tuition fee income tax rebate claimed (MB428)
6087	Amount of eligible tuition fees (T1005)
6088**	Graduated from an institution outside of Manitoba (T1005)
6089**	Involuntary separation indicator [NB(S12), ON(S12), MB479, BC479]
6090	Personal tax credit for spouse or common-law partner (MB479)
6091*	Manitoba small business venture capital tax credit amount from slip T2SBVCTC(MAN) (T1256-1)
6092*	Manitoba small business venture capital tax credit claimed (MB428)
6094*	Manitoba employee share purchase tax credit (T1256-2)
6095**	Number of disability claims for self or for a dependant other than your spouse or common-law partner (MB479)
6096*	Manitoba employee share purchase tax credit claimed (MB428)
6097**	Number of disabled dependants born in 1997 or earlier (MB479)
6097**	Number dependants with a mental or physical infirmity (ON428)
6098	Community food program donation tax credit for farmers (ON428)
6099**	Number of dependent children born in 1997 or later (NS428, MB479, PE428)
6105	Total Manitoba personal tax credits (MB479)
6108**	Involuntary separation indicator (ON-BEN)
6109**	Election to receive one Ontario trillium benefit payment in last month of benefit year (ON-BEN)
6110	Total rent paid for the current tax year (ON-BEN, MB479)
6112	Property tax paid for the current tax year (ON-BEN, MB479)
6113**	Application for Ontario Senior Homeowners' Property Tax Grant – subsequent year (ON-BEN)
6114	Manitoba education property tax credit advance received (MB479)
6114**	Student residence (ON-BEN)
6116	Occupancy cost (MB479)
6118**	Application for the Ontario energy and property tax credit – subsequent year (ON-BEN)
6119**	Application for the Northern Ontario energy credit – subsequent year (ON-BEN)
6120	School tax credit for homeowners (MB479)
6121	Home energy cost paid for principal residence on a reserve in Ontario for the current tax year (ON-BEN)
6122	School tax assessed for the current tax year (MB479)
6123	Amount paid for accommodation in a public long-term care home in Ontario for the current tax year (ON-BEN)
6124	School tax credit for homeowners (MB479)
6125*	Primary caregiver tax credit (MB479)
6126	Manitoba total Rent Assist benefits received (MB479)
6130**	Percentage of social assistance (MB479)
6131*	Paid work experience tax credit (MB479)
6132	Eligible expenditures (T4164)
6134*	Odour-control tax credit (MB479)
6135*	Manitoba community enterprise development tax credit claimed (MB479)
6136	Eligible nutrient management equipment expenditures (MB479)
6137*	Manitoba employee share purchase tax credit claimed (MB479)
6138*	Green energy equipment tax credit (purchaser) (MB479)
6139*	Green energy equipment tax credit (manufacturer) (MB479)
6140	Manitoba political contributions made in the current tax year (MB428)
6143*	Book publishing tax credit (MB479)
6145	Eligible tuition fees (MB479)
6146	Eligible medical expenses for fertility treatments (MB479)
6147	Family tax benefit (MB428)
6148*	Cultural industries printing tax credit (MB479)
6149	Manitoba seniors’ school tax rebate received (MB479)
6150	Provincial non-refundable tax credits (NL, PE, NS, NB, BC, ON, MB, SK, AB, NT, YT, NU428)
6151*	Provincial tax on split income (NL, PE, NS, NB, BC, ON, MB, SK, AB, NT, YT, NU428)
6152*	Provincial dividend tax credit (NL, PE, NS, NB, BC, ON, MB, SK, AB, NT, YT, NU428)
6153*	Provincial or territorial overseas employment tax credit (NL, PE, NS, NB, BC, ON, MB, SK, AB, NT, YT, NU428)
6154*	Provincial minimum tax carry-over (NL, PE, NS, NB, BC, ON, MB, SK, AB, NT, YT, NU428)
6155	New Brunswick political contributions made in the current tax year (NB428)
6156*	Unused low-income tax reduction from your spouse or common-law partner (NB428)
6157	Basic reduction (NB428)
6158	Reduction for spouse or common-law partner (NB428)
6159	Reduction for an eligible dependant (NB428)
6167*	New Brunswick labour-sponsored venture capital fund tax credit (NB428)
6169*	New Brunswick small business investor tax credit (T1258)
6170*	New Brunswick small business investor tax credit you want to carry back to the 1st prior year (T1258)
6171*	New Brunswick small business investor tax credit you want to carry back to the 2nd prior year (T1258)
6172*	New Brunswick small business investor tax credit you want to carry back to the 3rd prior year (T1258)
6174	Newfoundland and Labrador resort property investment tax credit (T1297)
6175	Newfoundland and Labrador political contributions made in the current tax year (NL428)
6177*	Newfoundland and Labrador direct equity tax credit (T1272)
6178*	Newfoundland and Labrador direct equity tax credit you want to carry back to the 1st prior year (T1272)
6179*	Newfoundland and Labrador direct equity tax credit you want to carry back to the 2nd prior year (T1272)
6180*	Newfoundland and Labrador direct equity tax credit you want to carry back to the 3rd prior year (T1272)
6183*	Newfoundland and Labrador resort property investment tax credit you want to carry back to the 1st prior year (T1297)
6184*	Newfoundland and Labrador resort property investment tax credit you want to carry back to the 2nd prior year (T1297)
6185*	Newfoundland and Labrador resort property investment tax credit you want to carry back to the 3 rd prior year (T1297)
6186*	Unused low-income tax reduction from your spouse or common-law partner (NL428)
6187	Basic tax reduction (NL428)
6188	Reduction for your spouse or common-law partner (NL428)
6189	Reduction for an eligible dependant (NL428)
6190*	Newfoundland and Labrador venture capital tax credit (NL428)
6195	Basic reduction (NS428)
6197	Reduction for your spouse or common-law partner (NS428)
6199	Reduction for an eligible dependant (NS428)
6210	Nova Scotia political contributions made in the current tax year (NS428)
6220*	Nova Scotia equity tax credit (T1285)
6225*	Nova Scotia equity tax credit you want to carry back to the 1st prior year (T1285)
6226*	Nova Scotia equity tax credit you want to carry back to the 2nd prior year (T1285)
6227*	Nova Scotia equity tax credit you want to carry back to the 3rd prior year (T1285)
6228	Volunteer firefighters and ground search and rescue tax credit (NS428)
6229	Nunavut volunteer firefighters tax credit (NU428)
6238*	Nova Scotia labour-sponsored venture capital tax credit (NS428)
6247	Supplement for spouse or common-law partner (NT479)
6248	Basic credit for spouse or common-law partner (NT479)
6249	Cost of living supplement (NT479)
6250	Basic credit for self (NT479)
6251	Northwest Territories credit (NT479)
6255	Northwest Territories political contributions made in the current tax year (NT428)
6266	Total expenses reported on Form T1221 (ON479)
6269**	Number of dependent children born in 1997 or later (ON428)
6309	Ontario children’s activity tax credit (ON479)
6310	Ontario political contributions made in the current tax year (ON479)
6311	Ontario healthy homes renovation tax credit (ON479)
6320*	Ontario co-operative education tax credit (ON479)
6322*	Ontario apprenticeship training tax credit (ON479)
6324**	Number of eligible apprenticeships (ON479)
6325**	Number of eligible work placements (ON479)
6326**	Tax credits claimed as a member of a partnership (ON479)
6327**	Business number (ON479)
6336	Age reduction for self (PE428)
6337	Age reduction for your spouse or common-law partner (PE428)
6338	Prince Edward Island political contributions made in the current tax year (PE428)
6339	Basic reduction (PE428)
6340	Reduction for spouse or common-law partner (PE428)
6341	Reduction for an eligible dependant (PE428)
6342*	Unused low-income tax reduction from your spouse or common-law partner (PE428)
6343	Basic and certification tax credits (level 1 or 2 of a non-Red Seal programs only) (T1014)
6344	Completion and certification tax credit (level 3 of a Red Seal or non-Red Seal program) (T1014)
6345	Completion and certification tax credit (level 4 or higher of a Red Seal or non-Red Seal program) (T1014)
6346	Enhanced tax credit (Red Seal and non-Red Seal programs) (T1014)
6347*	Basic tax credit (T1014-1)
6348*	Completion tax credit (T1014-1)
6349*	Enhanced tax credit (T1014-1)
6350	Equity tax credit (PE428)
6351	Volunteer firefighter tax credit (PE428)
6352*	Yukon unused labour-sponsored venture capital corporation tax credit you want to carry back to the 1st prior year (YT479)
6353*	Yukon unused labour-sponsored venture capital corporation tax credit you want to carry back to the 2nd prior year (YT479)
6354*	Yukon unused labour-sponsored venture capital corporation tax credit you want to carry back to the 3rd prior year (YT479)
6355*	Saskatchewan farm and small business capital gains tax credit (SK428)
6356*	One-time trade entry credit (SK428)
6357*	Annual maintenance credit (SK428)
6360*	Saskatchewan mineral exploration tax credit (SK428)
6361*	Saskatchewan mineral exploration tax credit you want to carry back to the 1st prior year (SK428)
6362*	Saskatchewan mineral exploration tax credit you want to carry back to the 2nd prior year (SK428)
6363*	Saskatchewan mineral exploration tax credit you want to carry back to the 3rd prior year (SK428)
6364*	Saskatchewan graduate tuition tax credit (SK428)
6368	Saskatchewan political contributions made in the current tax year (SK428)
6370**	Number of dependent children born in 1997 or later (SK428)
6371**	Number of children less than 6 years of age (NU428)
6372**	Number of months for young children (NS, PE428)
6374*	Saskatchewan labour-sponsored venture capital tax credit (SK428)
6380*	Yukon small business investment tax credit you want to carry back to the 1st prior year (YT479)
6381*	Yukon small business investment tax credit you want to carry back to the 2nd prior year (YT479)
6382*	Yukon small business investment tax credit you want to carry back to the 3rd prior year (YT479)
6383*	Labour-sponsored venture capital corporation tax credit (YT479)
6385	Yukon political contributions made in the current tax year (YT428)
6386*	Yukon First Nations income tax credit (YT479)
6387*	Small business investment tax credit (YT479)
6389*	Research and development tax credit (YT479)
6390*	Total cost of living tax credit (NU479)
6391	Nunavut political contributions made in the current tax year (NU479)
6392	Children’s fitness tax credit (YT479)
6394*	Cost of living supplement (NU479)
6485	Total expenses eligible for the GST rebate (GST370)
6486	Total expenses eligible for the HST rebate (GST370)
6487	Total expenses eligible for the HST rebate (GST370)
6505*	Estimated refund amount (RC71)
6507*	Amount owed to the client by the discounter (RC71)
6509**	Date (RC71)
6521	Benefits that can no longer be deferred because of a disposition in the year (T1212)
6522	Closing balance of deferred security option benefits (T1212)
6625	Non-capital loss to be applied to the 3rd prior year (T1A)
6626	Non-capital loss to be applied to the 2nd prior year (T1A)
6627	Non-capital loss to be applied to the 1st prior year (T1A)
6630	Farming/fishing loss to be applied to the 3rd prior year (T1A)
6631	Farming/fishing loss to be applied to the 2nd prior year (T1A)
6632	Farming/fishing loss to be applied to the 1st prior year (T1A)
6636	Net capital loss to be applied to the 3rd prior year return (T1A)
6637	Net capital loss to be applied to the 2nd prior year return (T1A)
6638	Net capital loss to be applied to the 1st prior year return (T1A)
6642	Listed personal property net loss to be applied to the 3rd prior year listed personal property net gains (T1A)
6643	Listed personal property net loss to be applied to the 2nd prior year listed personal property net gains (T1A)
6644	Listed personal property net loss to be applied to the 1st prior year listed personal property net gains (T1A)
6648	Restricted farm loss to be applied to the 3rd prior year return (T1A)
6649	Restricted farm loss to be applied to the 2nd prior year (T1A)
6650	Restricted farm loss to be applied to the 1st prior year (T1A)
6680	Amount of 2014 reserve for dispositions of QFP to your child after 2005 and before March 19, 2007, and all dispositions of QXP to your child after May 1, 2006, and before March 19, 2007 (T2017)
6681	Amount of 2015 reserve for dispositions of QFP and QXP to your child after 2006 and before March 19, 2007
6684	Amount of 2015 reserve for dispositions of QFP and QXP to your child after March 18, 2007 and before 2013, and all other dispositions of QFP and QXP after 2011 and before 2014, and all dispositions of QFFP after 2013 and before April 21, 2015 (T2017)
6685	Amount of 2015 reserve for dispositions of QSBCS to your child after March 18, 2007, and all other dispositions of QSBCS after 2011 (T2017)
6687	Amount of 2014 reserve for dispositions of QSBCS to your child after 2005 and before March 19, 2007 (T2017)
6688	Amount of 2015 reserve for dispositions of QSBCS to your child after 2006 and before March 19, 2007 (T2017)
6691	Amount of 2014 reserve for dispositions to your child: – after 2005, of family farm property other than qualified farm property and of shares of capital stock of a small business corporation other than QSBCS; or – after May 1, 2006, of family fishing property other than qualified fishing property (T2017)
6692	Amount of 2015 reserve for dispositions to your child after 2006 of family farm or fishing property other than QFP, QXP, and QFFP and of shares of capital stock of a small business corporation other than QSBCS
6694	Amount of the reserve reported on line 6684 from the most recent disposition (T2017)
6695	Amount of the reserve reported on line 6685 from the most recent (T2017)
6696	Amount of 2014 reserve for dispositions of property after 2010, other than dispositions listed on lines 6680, 6708, 6687, 6709, and 6691 (T2017)
6699	Amount of 2015 reserve for dispositions of property after 2011, other than dispositions listed on lines 6681, 6684, 6702, 6688, 6685, and 6692 (T2017)
6702	Amount of 2015 reserve for dispositions of QFFP after April 20, 2015 (T2017)
6703	Amount of 2014 reserve for dispositions before Nov 13, 1981 (T2017)
6704	Amount of 2015 reserve for dispositions before Nov 13, 1981 (T2017)
6706	Total reserves (T2017)
6708	Amount of 2014 reserve for dispositions of QFP and QXP to your child after March 18, 2007, and all other dispositions of QFP and QXP after 2010, and dispositions of QFFP after 2013 (T2017)
6709	Amount of 2014 reserve for dispositions of QSBCS to your child after March 18, 2007, and all other dispositions of QSBCS after 2010 (T2017)
6712	ITC for total qualified expenditures for SR & ED, exclude amounts from lines 6715 and 6725 (T2038(IND))
6713	Amount of expenditure on which ITC is recaptured at 20% (T2038(IND) - Part C)
6714	ITC for total investments in qualified property and qualified resource property eligible for the transitional relief rate (T2038(IND))
6715	80% of total contributions made to agricultural organizations for SR & ED (T2038(IND))
6717	Total of your flow-through mining expenditures from box 128 of the T101 slip or box 194 of the T5013 slip (T2038(IND))
6718	Total apprenticeship job creation tax credit T2038(IND))
6719	Investment tax credit for child care spaces T2038(IND))
6720*	Amount of carryback to be applied to the 3rd previous tax year (T2038(IND))
6721*	Amount of carryback to be applied to the 2nd previous tax year (T2038(IND))
6722*	Amount of carryback to be applied to the 1st previous tax year (T2038(IND))
6723	ITC for total investments in qualified resource property not eligible for the transitional rate (T2038(IND))
6725*	ITC allocated from a partnership for SR & ED (T2038(IND))
6726	Amount of expenditure on which ITC is recaptured at 15% (T2038(IND))
6730	Total recapture of ITC for child care spaces (T2038(IND))
6749	Maximum residency amount for residents of prescribed northern zones (T2222)
6752	Maximum residency amount for residents of prescribed intermediate zones (T2222)
6754	Total travel amount for trips from a prescribed northern zone (T2222)
6756	Total travel amount for trips from a prescribed intermediate zone (T2222)
6757	Non-taxable benefit for board and lodging at a special work site in a prescribed northern zone (T2222)
6759	Non-taxable benefit for board and lodging at a special work site in a prescribed intermediate zone (T2222)
6765	Claim for tax shelter loss or deduction (T5004)
6769**	Did you commit to this contract in writing before March 29, 2012? (T626)
6770**	Number of days in the qualifying period (T626)
6772	Overseas employment income (T626)
6773	Overseas total deduction amount (T626)
6774*	Overseas employment tax credit amount (T626)
6782	Amount of loss created or increased by CCA and carrying charges on certified film property (T691)
6783	Amount of loss created or increased by CCA and carrying charges on rental and leasing property (T691)
6784	Amount of loss created or increased by specified carrying charges, limited partnerships, and tax shelter losses T691)
6786	Net resource property/flow-through shares expenditures, depletion allowances, and carrying charges (T691)
6787	Certain capital gains from testamentary trusts (T691)
6788	Part of capital gains to be excluded from total capital gains for minimum tax calculation (T691)
6789	Capital gains on gifts of certain capital property (T691)
6791	Federal tax payable under alternative minimum tax (T691)
6792	Registered tax shelter's limited partnership losses of other years, included in field 251 (T691)
6794	Child care expenses for children 6 or younger (T778)
6795	Total child care expenses paid in the year (T778)
6796	Basic limit for eligible children born in 2015 or earlier for whom the disability amount can be claimed (T778)
6798	Part C limitation amount (T778)
6801	Part D limitation amount (T778)
6802	Total eligible pensions or superannuation, annuity, and RRSP/RRIF payments (including life income fund) that were received (T1032)
6803**	Number of months married or living common-law in the year (T1032)
6804*	Total tax deducted from the information slips for the eligible pension income reported at field 6802 (T1032)
6805*	Mandatory tax transfer on split pension income (T1032)
6806	Distributions eligible for pension income splitting on T4A-RCA (T1032)
6808	Any other investment expenses claimed in the current tax year to earn property income (T936)
6810	Any other property income reported in the current tax year (T936)
6811	50% of income from the recovery of exploration and development expenses (T936)
6820*	Special tax for Quebec LSVCC (T5006)
6821	Excess employees profit sharing plan amount (RC359)
6822	Proceeds of disposition of publicly traded shares, other shares, and mutual funds units (T1170)
6823	Gains eligible for the 0% inclusion rate from the disposition of publicly traded shares, other shares and mutual fund units (T1170)
6824	Proceeds of disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) (T1170)
6825	Gains eligible for the 0% inclusion rate from the disposition of bonds, debentures, promissory notes, and other properties (including ecologically sensitive land) (T1170)
6827	Total of all accumulated income payments (Part A) (T1172)
6828	Total of all accumulated income payments (Part B) (T1172)
6834	Taxable amount of other than eligible dividends from taxable Canadian corporations (T1206)
6835	Taxable amount of eligible and other than eligible dividends from taxable Canadian corporations (T1206)
6836	Total split income (T1206)
6837	Foreign source amount (T1206)
6838	Total income from foreign sources (T1206)
6845*	Manitoba community enterprise development tax credit amount from slip T2CEDTC (MAN) (T1256)
6880*	Current-year credit available (T1231)
6881*	British Columbia mine flow-through share tax credit (BC428)
6882*	British Columbia mine flow-through share credit to be applied to the 1st prior year (T1231)
6883*	British Columbia mine flow-through share credit to be applied to the 2nd prior year (T1231)
6884*	British Columbia mine flow-through share credit to be applied to the 3rd prior year (T1231)
6885*	Current year Manitoba mineral exploration tax credit available (T1241)
8001**	Indicator – spouse or common-law partner's basic cost of living tax credit for self is $0 (NT479)
9900	Additional business income
9901	Last year's additional business income
9902**	Number of eligible children born in 2009 or later for whom the disability amount cannot be claimed
9903	Child care expenses paid for eligible children born in 2009 or later for whom the disability amount cannot be claimed
9904**	Number of eligible children born in 1999 to 2008, (or born in 1998 or earlier with a mental or physical impairment for whom the disability amount cannot be claimed)
9905**	Client is a member of a communal organization
9906**	Election indicator
9907	Annuity income
9908	RRSP annuity income
9909	Bank interest
9910	Bond interest
9911	Foreign non-business income on T3 slips
9912	Interest from mortgages
9913	Interest expense
9914**	Indicator – no provincial assistance received (MB)
9915**	Indicator client has no income
9916	Premiums paid to a wage loss replacement plan
9917**	Indicator that no old age security pension was received
9918**	Indicator that the spouse or common-law partner's net income is NIL or negative
9919	Joint accounts
9921**	Number of eligible children born in 2015 or earlier, for whom the disability amount can be claimed
9922**	Indicator for no pension adjustment
9971	Child care expenses paid for eligible children born in 1999 to 2008, (or born in 1998 or earlier with a mental or physical impairment for whom the disability amount cannot be claimed)
9972	Child care expenses paid for eligible children born in 2015 or earlier, for whom the disability amount can be claimed

Selected Financial Data (SFD) fields

Code	Name
1770	Tradesperson's tools expenses (T777)
1776	Musical instrument expenses (T777)
1777	Capital cost allowance for musical instruments (T777)
8000	Adjusted gross sales (T2125,)
8141	Gross rental income (T776)
8230	Other income (T776, T2125)
8290	Reserves deducted last year (T2125)
8299	Gross income (T776, T2121, T2125)
8300	Opening inventory (include raw materials, goods in process, and finished goods) (T2125 – Type of business code 2 only)
8320	Purchases during the year (net of returns, allowances, and discounts) (T2125 – Type of business code 2 only)
8340	Direct wage costs (T2125 – Type of business code 2 only)
8360	Subcontracts (T2125 – Type of business code 2 only)
8450	Other costs (T2125 – Type of business code 2 only)
8500	Closing inventory (include raw materials, goods in process, and finished goods) (T2125 – Type of business code 2 only)
8518	Cost of goods sold (T2125 – Type of business code 2 only)
8519	Gross profit (loss) (T2125 – Type of business code 2 only)
8520	Advertising and promotion (T777)
8521	Advertising (T776, T2125)
8523	Food, beverages, and entertainment expenses (50%) (T777)
8523	Meals and entertainment (allowable part only) (T2125)
8523	Food (T2121)
8523	Total amount paid for meals – Part 2A (TL2)
8528	Total amount paid for meals – Part 2B (TL2)
8590	Bad debts (T2125)
8690	Insurance (T776, T2121, T2125)
8710	Interest (T776, T2121, T2125)
8760	Business tax, fees, licences, dues, memberships, and subscriptions (T2125)
8760	Licences (T2121)
8810	Office expenses (T776, T2121, T2125)
8810	Supplies (T777)
8811	Supplies (T2125)
8860	Legal, accounting, and other professional fees (T776, T2121, T2125)
8862	Accounting and legal fees (T777)
8871	Management and administration fees (T776, T2125)
8910	Parking (T777)
8910	Rent (T2125)
8960	Maintenance and repairs (T776, T2125)
8963	Your cost of repairs (T2121)
9060	Salary, wages, and benefits (including employer's contributions) (T776, T2121, T2125)
9062	Crew shares (T2121)
9131	Apprentice mechanic tools expenses (T777)
9136	Gear (T2121)
9137	Nets and traps (T2121)
9138	Bait, ice, salt (T2121)
9180	Property taxes (T776, T2125)
9200	Travel (T776, T2125)
9200	Lodging (T777)
9200	Total lodging (TL2)
9220	Utilities (T776)
9220	Telephone and utilities (T2125)
9224	Fuel and oil costs (except for motor vehicles) (T2121, T2125)
9270	Other expenses (T776, T777, T2121, T2125)
9275	Delivery, freight, and express (T2125)
9281	Motor vehicle expenses (not including CCA) (T776, T2121, T2125)
9281	Allowable motor vehicle expenses (T777)
9368	Total expenses (T777, T2121)
9368	Total business expenses (T2125)
9369	Net income (loss) before adjustments (T776, T2121, T2125)
9370	Other grains and oil seeds (T2042)
9371	Wheat (T2042)
9372	Oats (T2042)
9373	Barley (T2042)
9374	Mixed grains (T2042)
9375	Corn (T2042)
9376	Canola (T2042)
9377	Flaxseed (T2042)
9378	Soybeans (T2042)
9420	Other crops (T2042)
9421	Fruits (T2042)
9422	Potatoes (T2042)
9423	Vegetables (not including potatoes) (T2042)
9424	Tobacco (T2042)
9425	Greenhouse and nursery products (T2042)
9426	Forage crops or seeds (T2042)
9470	Other animal specialities sold (T2042)
9471	Cattle sold (T2042)
9472	Swine sold (T2042)
9473	Poultry sold (T2042)
9474	Sheep and lambs sold (T2042)
9476	Milk and cream (not including dairy subsidies) (T2042)
9477	Eggs (T2042)
9520	Other commodities (T2042)
9540	Other program payments (T1163, T1273, T2042)
9541	Dairy subsidies payments (T2042)
9542	Crop insurance payments (T2042)
9544	Business risk management (BRM) and disaster assistance payments (T1163, T1273)
9570	Rebates (T2042)
9574	Resales, rebates, GST/HST for allowable expenses (T1163, T1273)
9575	Resales, rebates, GST/HST for non-allowable expenses, and recapture of capital cost allowance (CCA) (T1163, T1273)
9600	Other (specify) (T1163, T1273, T2042, T2121)
9601	Custom or contract work, and machine rentals (T2042)
9601	Agricultural contract work (T1163, T1273)
9604	Insurance proceeds (T2042)
9605	Patronage dividends (T1163, T1273, T2042)
9607	Interest (T1163, T1273)
9610	Gravel (T1163, T1273)
9611	Trucking (farm-related only) (T1163, T1273)
9612	Resales of commodities purchased (T1163, T1273)
9613	Leases (gas, oil, well, surface, etc.) (T1163, T1273)
9614	Machine rentals (T1163, T1273)
9659	Gross income (T2042)
9661	Containers and twine (T1163, T1273, T2042)
9662	Fertilizers and soil supplements (T1163, T1273, T2042)
9663	Pesticides and chemical treatments (T1163, T1273, T2042)
9664	Seeds and plants (T2042)
9665	Insurance premiums (crop or production) (T1163, T1273)
9711	Feed, supplements, straw and bedding (T2042)
9712	Livestock bought (T2042)
9713	Veterinary fees, medicine, and breeding fees (T1163, T1273, T2042)
9714	Minerals and salts (T1163, T1273)
9760	Machinery (repairs, licences, insurance) (T1163, T1273, T2042)
9764	Machinery (gasoline, diesel fuel, oil) (T1163, T1273, T2042)
9765	Machinery lease/rental (T1163, T1273)
9790	Total other expenses (T2042)
9792	Advertising and promotion costs (T1163, T1273)
9795	Building and fence repairs (T1163, T1273, T2042)
9796	Land clearing and draining (T1163, T1273)
9796	Clearing, levelling, and draining land (T2042)
9797	Crop insurance (T2042)
9798	Agricultural contract work (T1163, T1273)
9798	Custom or contract work, and machine rental (T2042)
9799	Electricity (T1163, T1273, T2042)
9801	Freight and shipping (T1163, T1273)
9802	Heating fuel (T1163, T1273, T2042)
9803	Insurance program overpayment recapture (T2042)
9804	Other insurance premiums (T1163, T1273, T2042)
9805	Interest (T1163, T1273, T2042)
9807	Memberships/subscription fees (T1163, T1273)
9808	Office expenses (T1163, T1273, T2042)
9809	Legal and accounting fees (T1163, T1273, T2042)
9810	Property taxes (T1163, T1273, T2042)
9811	Rent (land, buildings, pastures) (T1163, T1273, T2042)
9814	Salary, wages, and benefits (including employer's contributions) (T2042)
9815	Arm's length salaries (T1163, T1273)
9816	Non-arm's length salaries (T1163, T1273)
9819	Motor vehicle expenses (not including CCA) (T1163, T1273, T2042)
9820	Small tools (T1163, T1273, T2042)
9821	Soil testing (T1163, T1273)
9822	Storage/drying (T1163, T1273)
9823	Licences/permits (T1163, T1273)
9824	Telephone (T1163, T1273)
9825	Quota rental (tobacco, dairy) (T1163, T1273)
9826	Gravel (T1163, T1273)
9827	Purchases of commodities resold (T1163, T1273)
9829	Motor vehicle interest and leasing costs (T1163, T1273)
9836	Commissions and levies (T1163, T1273)
9896	Other (specify) (T1163, T1273)
9898	Total farm expenses (T2042)
9899	Net income (loss) before adjustments (T2042)
9923	Total cost of all land additions in the year (T776, T1175, T2042, T2121, T2125)
9924	Total proceeds from all land dispositions in the year (T776, T1175, T2042, T2121, T2125)
9925	Equipment additions (T776, T1175, T2042, T2121, T2125)
9926	Equipment dispositions (T776, T1175, T2042, T2121, T2125)
9927	Building additions (T776, T1175, T2042, T2121, T2125)
9928	Buildings dispositions (T776, T1175, T2042, T2121, T2125)
9929	Total cost of all quota additions in the year (T1175, T2042)
9930	Total proceeds from all quota dispositions in the year (T1175, T2042)
9931	Total business liabilities (T1175, T2042, T2121, T2125)
9932	Drawings in 2015 (T1175, T2042, T2121, T2125)
9933	Capital contributions in 2015 (T1175, T2042, T2121, T2125)
9934	Adjustments to business-use-of-home expenses (T1163, T1273)
9935	Allowance on eligible capital property (T1163, T1273, T2042, T2121, T2125)
9936	Capital cost allowance (T776, T1163, T1273, T2042, T2121, T2125)
9937	Mandatory inventory adjustment included – prior year (T1163, T1273, T2042)
9938	Optional inventory adjustment included – prior year (T1163, T1273, T2042)
9940	Other deductions (T1163, T1273)
9941	Optional inventory adjustment - current year (T1163, T1273, T2042)
9942	Mandatory inventory adjustment - current year (T1163, T1273, T2042)
9943	Other expenses of the partner (T776)
9943	Other amounts deductible from your share of net partnership income (loss) (T2042, T2121, T2125)
9944	Net income (loss) after adjustments (T1163, T1273)
9945	Other expenses of the co-owner (T776)
9945	Work-space-in-the-home expenses (T777)
9945	Business use of home expenses (T2042, T2121, T2125)
9946	Net income (loss) (T776, T1163, T1273, T2042, T2121, T2125)
9947	Recaptured capital cost allowance (T776)
9948	Terminal loss (T776)
9949	Total personal portion of expenses (T776)
9950	Total commodity sales and program payments (T1163, T1273)
9953	Private insurance premiums for allowable commodities (T1163, T1273)
9959	Gross farming income (T1163, T1273)
9960	Total commodity purchases and repayment of program benefits (T1163, T1273)
9968	Expenses (T1163, T1273)
9969	Net income (loss) before adjustments (T1163, T1273)
9973	Artists' employment expenses (T777)
9974	GST/HST rebate for partners received in the year (T776, T1163, T1273, T2042, T2121, T2125)

Appendix H: Inter-provincial calculation for CPP and QPP contributions and overpayments

Form RC381 will be used by individuals who:

• earned employment income in Quebec and contribute to the QPP but resided outside of Quebec on December 31, 2015;
• earned employment income outside of Quebec and contributed to the CPP but resided in Quebec on December 31, 2015; or
• contributed to both the CPP and QPP

Currently, the Quebec Pension Plan (QPP) rate is used to calculate any CPP/QPP overpayments when an individual resides in Quebec (QC). Otherwise, for non-QC residents, the CPP rate is used.

Therefore, for all provinces of residence, the:

• CPP rate will be used to calculate CPP contributions and overpayments for employment and self-employment in all jurisdictions, other than QC;
• QPP rate will be used to calculate QPP contributions and overpayments for employment and self-employment in QC.

Appendix I: Election details working beneficiaries with pensionable employment earnings

Working beneficiaries at least 60 to 70 years of age are required to contribute to the Canada Pension Plan (CPP) whether they are employed or self-employed.

Working beneficiaries at least 65 years of age, but under 70, may make an election to stop contributions to the CPP. This election may be revoked in a subsequent year.

When there is an election in the tax year, the taxpayer will not contribute to CPP starting with the election effective month.

Appendix J: Calculation of field 5230, spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions

Supporting field 5230 captures the spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions. This type of gain is excluded from the calculation of net income in order to determine the refundable medical expense supplement, the working income tax benefit, and the low-income tax reduction for the provinces of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, New Brunswick, Saskatchewan active families benefit and the British Columbia sales tax credit.

The amount at field 5230 is calculated as follows:

If there is no amount at field 127, Field 5230 is equal to "0".

If there is an amount at field 127, the following rules apply:

1. If field 124 and field 155 are both less than or equal to zero, field 5230 is equal to "0".
2. If field 124 is less than or equal to zero but field 155 is greater than zero, compare the taxable portion of the amount at field 155 with the amount at field 127.
   
   1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 155.
   2. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
3. If field 124 is greater than zero but field 155 is less than or equal to zero, compare the taxable portion of the amount at field 124 with the amount at field 127.
   
   1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 124.
   2. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
4. If field 124 and field 155 are both greater than zero, compare the taxable portion of the total of the amounts reported at these fields with the amount at field 127.
   
   1. If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of the amounts at fields 124 and 155.
   2. If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.

Appendix K: Calculation of net self-employment income-loss adjustment amount at field 5532 for the working income tax benefit (WITB) and refundable medical expense supplement purposes

Supporting field 5532 is an adjustment field to be used when an individual has more than one business reported at one of the self-employment fields (135, 137, 139, 141, or 143) and reports income from one, and a loss from another.

As the individual’s ‘working income’ used in the calculation of WITB and the refundable medical expense supplement should only include the net income (not loss) from each business, field 5532 is to be updated to equal the amount required to negate the loss. Otherwise, the T1 system will only use the amount entered at the self-employment field to calculate the allowable credit at fields 452 and 453.

Appendix L: Eligibility and proration of non-refundable tax credits for newcomers

In order for an immigrant to be allowed full non-refundable tax credits in the year of immigration, the taxpayer must meet the 90% rule for the period of non-residency. A taxpayer will meet the 90% rule if the Canadian-source income reported by the taxpayer for the part of the year that they were not a resident of Canada is 90% or more of their net world income for that part of the year. A taxpayer will also meet the 90% rule if they had no foreign or Canadian-source income in the period that they were not a resident of Canada.

A newcomer to Canada may be limited in the amount they can claim for the following non-refundable tax credits in the year of immigration.

Fields: 300/5804, 301/5808, 303/5812, 305/5816, 367, 306/5820, 5821, 5822, 5823 (NU only), 315/5840, 318/5848, 324/5860. Schedule 2 fields: 353, 361, 5900, 5901, 5902, 5903, 5904

If a taxpayer does not meet the 90% rule, the non-refundable tax credits will be prorated based on the immigration date.

90% rule calculation:

(Canadian sourced non-resident income × 100%) ÷ Net world non-resident income

Date modified:

2016-02-09