Electronic Filers Manual for 2016 Income Tax Returns - Chapter 1
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Electronic Filers Manual for 2016 Income Tax Returns
Chapter 1 - Preparing Electronic Records
Table of Contents
- The Purpose of this Chapter
- Software Products
- Mandatory Electronic Filing
- Preparer Responsibilities
- Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
- 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
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 2013, 2014, 2015 and/or 2016 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
Information on software products can be found on our website at EFILE certified software for the 2016 EFILE program.
Mandatory Electronic Filing
For information please visit our website at Mandatory electronic filing for tax preparers.
Preparer Responsibilities
Please visit our website for more information on Preparer Responsibilities.
Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
Please visit our website for information on the T183.
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 (CDE) Services
Please visit our website for information on CDE.
Auto-fill my return
Please visit our website for information on Auto-fill my return.
Processing Returns
Cycles – The CRA begins processing T1 returns (2013, 2014, 2015 and 2016 tax years) on February 20, 2017. 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."
Note
For an electronic record to be deemed a return of income filed with the Minister in prescribed form, a confirmation number must be generated by EFILE
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.
Payment of balance owing – Inform clients that payment of any balance owing on the 2016 tax return is due by May 1, 2017. Clients who file early may send the CRA a post-dated payment for as late as May 1, 2017. Compound daily interest is charged on any outstanding balance from May 2, 2017 until it is paid in full. Inform clients that if they cannot pay in full upon filing, they can visit Services and information for more information as well as different payment methods available.
Form T7DR(A), Efile Remittance Form
The CRA no longer sends 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)
Please visit our website for information on RAC.
Review of Returns
For information about reviewing returns, please visit the Verification section on our website.
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. (If the return is successfully EFILED, a paper copy of the form is not required to be sent to the tax centre.)
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.
Note
All other documentation used to prepare the return (excluding "elections" as indicated) is to be retained and sent to the Canada Revenue Agency only if requested.
Identification Specifications
Client identification – Clients 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.
Note
- Key hyphens using a dash.
- Roman numerals are to be keyed as alpha 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).
Note 1
If the client is an Inuit who uses a number at the beginning of his or her name, key the number on the care of line.
Note 2
For deceased clients, do not enter "The Estate of the late" in the client's first name field.
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."
Note 1
When the return is a pre-bankruptcy return, do not enter the Trustee's address. It is the client's address that must be entered.
Note 2
The alternative address authorization for EFILE has been eliminated for 2016 and subsequent years.
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.
- 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 "-".
Note
Failure to comply with the address specifications may result in a processing delay.
Province – Where the client's mailing address is in a province or territory different from the province or territory of residence on December 31, 2016, 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.
Note
Changes to the date of birth cannot be made through EFILE. Where a change is required, the client should contact his/her local tax services office.
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, 2016 must be the same or the client is not eligible to EFILE.
An exception to this is if Form T2203, Provincial and Territorial Taxes - Multiple Jurisdictions is being filed.
Yukon First Nations identification number:
The acceptable entries for clients who were living on Yukon First Nation settlement lands on December 31, 2016 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
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 2016 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 2016 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 2016, 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. Please refer to the CRA website for more information on income subject to Part XIII tax.
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.
Note
Only income earned in Canada should be reported in fields 113 (old age security pension), 114 (CPP or QPP benefits), 115 (other pensions or superannuation), 119 (employment insurance and other benefits), 126 (net rental income or loss), and/or 129 (RRSP income from T4RSP slips). Newcomers who must file a Schedule A, Schedule B, Schedule C or report income from NR4 slips, T4A-NR slips, NR-OAS slips, NR-CPP slips, Section 116 income, Section 216 income, Section 217 income, taxable capital gains from disposing of Canadian property if received as a non-resident, and OASRI are not eligible to file electronically.
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) (2015 and prior) – 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.
Note
If T4 placement agency income is the only income reported at the self‑employment fields, an entry of 1 is required in field 371 for processing purposes.
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.
Note
Fields 5349 and 5350 will continue to be dressed with the information from the income slips in the taxpayer's name, regardless if a portion has been transferred to the spouse in field 210 using Form T1032, Joint Election to Split Pension Income. (Where Quebec tax deductions have been included in field 6805 (Form T1032), only enter that amount in field 5349 if the slips are in the taxpayer's name. Enter the amount of income from the Quebec information slips on which Quebec tax was withheld in field 5350 only if the slips are in the taxpayer's name.)
Tax deducted transfer – Field 438 is applicable only to residents of the province of Quebec who were employed outside the province of Quebec in 2016. 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 $54,900 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.
Note 1
If the client has exempt T4 income and has no other income to report (no entries are being made in fields 101 to 150), an entry of 7 is required in field 9915.
Note 2
If the client has only exempt T4 income and has other income to report (entries are being made in fields 104 to 150), field 5347 should be updated with the non-taxable earnings amount (box 71).
Note 3
Any deductions withheld for registered pension plan contributions, union or professional dues, and/or other employment expenses on the "non-taxable earnings" should not be claimed. Where CPP/QPP contributions and/or EI premiums were withheld, the appropriate fields should be entered.
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.
Note
Not all exempt income reported at field 5378 should be included at field 232, Other deductions.
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 RC383. This information is required to calculate the taxpayer's non-deductible PRPP room amount, which will be displayed on the 2016 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)
Please visit our website for a full list of Exclusions.
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.
Examples:
313D-2233 Main Street
D-2233 Main Street
D313-2233 Main Street
Appendix D: 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.
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 |
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.
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 EI 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 |
5589 | Taxable amount of other than eligible dividends paid before July 1, 2016 | 6151 (NL428) |
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 2010 or later, for whom the disability amount cannot be claimed | 214 |
9903 | Child care expenses paid for eligible children born in 2010 or later for whom the disability amount cannot be claimed | 214 |
9904 | Number of eligible children born in 2000 to 2009, (or born in 1999 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 2016 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 2000 to 2009, (or born in 1999 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 2016 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.
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) |
179** | Principal residence designation (Schedule 3) |
180 | Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations |
181** | Year of acquisition (Schedule 3) |
182 | Total proceeds of disposition (Schedule 3) |
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 1, 2016 to March 1, 2017 (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) |
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 1999 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 for whom you are claiming the family caregiver amount (Schedule 1) |
353 | Spouse or common-law partner's age amount (Schedule 2) |
354 | Amount of donations made before 2016 (Schedule 9) |
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 infirm 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) |
398 | Home accessibility expenses (Schedule 12) |
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) |
411 | Federal labour-sponsored funds tax credit – Net cost (Schedule 1) |
412* | Investment tax credit (Schedule 1) |
413 | Provincial labour-sponsored funds tax credit – Net cost (Schedule 1) |
414* | Provincial 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) |
419 | Federal labour-sponsored funds tax credit – Allowable credit (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) |
468 | Eligible educator school supply – Expenses (Page 4 of T1) |
469* | Eligible educator school supply – Tax credit (Page 4 of T1) |
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) |
5026* | Employment insurance and provincial parental insurance plan premiums – non-Quebec return |
5027* | Total PPIP premiums |
5028* | Total EI 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) |
5210* | Multiple jurisdictions - Income allocated to NL (T2203 – supporting fields 5615, 5622, 5629, 5636, 5774, 5643, 5781 and 5789) |
5211* | Multiple jurisdictions - Income allocated to PE (T2203 - supporting fields 5616, 5623, 5630, 5637, 5775, 5644, 5782 and 5790) |
5212* | Multiple jurisdictions - Income allocated to NS (T2203 - supporting fields 5617, 5624, 5631, 5638, 5776, 5645, 5783 and 5791) |
5213* | Multiple jurisdictions - Income allocated to NB (T2203 - supporting fields 5931, 5932, 5933, 5934, 5935, 5936, 5937 and 5694) |
5214* | Multiple jurisdictions - Income allocated to QC (T2203) |
5215* | Multiple jurisdictions - Income allocated to ON (T2203 - supporting fields 5618, 5625, 5632, 5639, 5777, 5646, 5788, 5784 and 5792) |
5216* | Multiple jurisdictions - Income allocated to MB (T2203 - supporting fields 5686, 5687, 5688, 5689, 5690, 5691, 5692 and 5693) |
5217* | Multiple jurisdictions - Income allocated to SK (T2203 - supporting fields 5619, 5626, 5633, 5640, 5778, 5647, 5785 and 5793) |
5218* | Multiple jurisdictions - Income allocated to AB (T2203 - supporting fields 5620, 5627, 5634, 5641, 5779, 5648, 5786 and 5794) |
5219* | Multiple jurisdictions - Income allocated to BC (T2203 - supporting fields 5621, 5628, 5635, 5642, 5780, 5649, 5787 and 5795) |
5220* | Multiple jurisdictions - Income allocated to NT (T2203 - supporting fields 5676, 5678, 5680, 5682, 5796, 5684, 5800 and 5798) |
5221* | Multiple jurisdictions - Income allocated to YT (T2203 - supporting fields 5941, 5942, 5943, 5944, 5945, 5946, 5947, and 5695) |
5222* | Multiple jurisdictions - Income allocated to Other (outside Canada) (T2203) |
5223* | Multiple jurisdictions - Income allocated to NU (T2203 - supporting fields 5677, 5679, 5681, 5683, 5797, 5685, 5801 and 5799) |
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 1998 or later (SK428) |
5822 | Senior supplementary amount (if born in 1951 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) |
5846 | Back-to-school amount (BC428) |
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 1999 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 |
5898 | Farmers’ food donation tax credit (BC428) |
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) |
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 | British Columbia home renovation tax credit for seniors and persons with disabilities (BC479) |
6049* | British Columbia venture capital tax credit for shares acquired in 2016 (BC479) |
6050* | British Columbia venture capital tax credit for shares purchased during the first 60 days of 2017 that you elect to claim in 2016 (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 1998 or earlier (MB428-A) |
6076** | Number of dependent children born in 1998 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 1998 or earlier (MB479) |
6097** | Number dependants with a mental or physical infirmity (ON428) |
6098 | Amount of qualifying donations (ON428, NS428) |
6099** | Number of dependent children born in 1998 or later (NS428, MB479, PE428) |
6105 | Total Manitoba personal tax credits (MB479) |
6106 | School taxes assessed in Manitoba for 2016 (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) |
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) |
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) |
6168 | Newfoundland dividend tax credit – Other than eligible dividends paid before July 1, 2016 (NL428) |
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 1998 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 2015 reserve for dispositions of QFFP to your child after 2006 and before March 19, 2007 (T2017) |
6684 | Amount of 2016 reserve for dispositions of QFFP to your child after March 18, 2007 and before April 21, 2015 and all other dispositions of QFFP and all other dispositions of QFFP after 2012 and before April 21, 2015 (T2017) |
6685 | Amount of 2016 reserve for dispositions of QSBCS to your child after March 18, 2007, and all other dispositions of QSBCS after 2012 (T2017) |
6687 | Amount of 2015 reserve for dispositions of QSBCS to your child after 2006 and before March 19, 2007 (T2017) |
6691 |
Amount of 2015 reserve for dispositions to your child after 2006, of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS (T2017) |
6692 | Amount of 2016 reserve for dispositions to your child after 2007 of family farm or fishing property other than QFFP and of shares of capital stock of a small business corporation other than QSBCS (T2017) |
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 2015 reserve for dispositions of property after 2011, other than dispositions listed on lines 6680, 6708, 6701, 6687, 6709, and 6691 (T2017) |
6699 | Amount of 2016 reserve for dispositions of property after 2012, other than dispositions listed on lines 6684, 6702, 6685, and 6692 (T2017) |
6701 | Amount of 2015 reserve for disposition of QFFP after April 20, 2015 (T2017) |
6702 | Amount of 2016 reserve for dispositions of QFFP after April 20, 2015 (T2017) |
6703 | Amount of 2015 reserve for dispositions before November 13, 1981 (T2017) |
6704 | Amount of 2016 reserve for dispositions before November 13, 1981 (T2017) |
6706 | Total reserves (T2017) |
6708 | Amount of 2015 reserve for dispositions of QFFP to your child after March 18, 2007, and before April 21, 2015 and all other dispositions of QFFP after 2011 and before April 21, 2015 (T2017) |
6709 | Amount of 2015 reserve for dispositions of QSBCS to your child after March 18, 2007, and all other dispositions of QSBCS after 2011 (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)) |
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) |
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 2016 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 2010 or later for whom the disability amount cannot be claimed |
9903 | Child care expenses paid for eligible children born in 2010 or later for whom the disability amount cannot be claimed |
9904** | Number of eligible children born in 2000 to 2009, (or born in 1999 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 2016 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 2000 to 2009, (or born in 1999 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 2016 or earlier, for whom the disability amount can be claimed |
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 2016 (T1175, T2042, T2121, T2125) |
9933 | Capital contributions in 2016 (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, 2016;
- earned employment income outside of Quebec and contributed to the CPP but resided in Quebec on December 31, 2016; 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.
Example 1
A 50 year old taxpayer (resident in Quebec) contributed to both CPP and QPP. There is a T4 slip from Quebec (box 14 and box 26 = $20,000) and a non-Quebec T4 (box 14 and box 26 = $15,000). The net business income from line 27 of Schedule L on the provincial return for Quebec is $23,000.
Part 1 – CPP/QPP calculation
Canada Pension Plan
Quebec Pension Plan
Line 308 (for all provinces and territories) and line 448 (for residents outside Quebec).
Part 4 – Residents of Quebec – QPP contributions on self-employment and other earnings
(amount from line 21 of Revenu Quebec Form LE-35-V; if negative, enter "0")
Canada Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 5 and 6.
Otherwise, enter "0" on line 7 and continue on line 8.
Quebec Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 11 and 12.
Otherwise, enter "0" on line 13 and continue on line 14.
If the amount at line 5 of Part 1 is less than the amount at line 23 of Part 1, complete lines 23 to 26.
Otherwise, enter "0" on line 27 and continue on line 28.
Deduction and tax credit for QPP contributions on self-employment and other earnings:
Enter the amount from line 32 on line 222 of your federal return and on line 310 of Schedule 1.
* Self-employment earnings should be prorated according to the number of months entered in box B in Part 1 (do not prorate the self-employment earnings if the individual died in 2016).
The entries to be made on the taxpayer's EFILE record would be as follows:
F101 = 35,000
F135 = 23,000
F162 = 70,000
F222 = 1,057.49
F371 = 23,000
F5031 = 1,640.00
F5032 = 1,057.49
F5033 = 945.00
F5034 = 695.00
F5548 = 20,000
F5549 = 15,000
Example 2
A 45 year old taxpayer (resident in a province/territory other than Quebec) contributed to QPP only. He has a T4 slip from Quebec (box 14 and box 26 = $48,000) and his pensionable net self-employment earnings are equal to $10,000, (Gross = $50,000).
Part 1 – CPP/QPP calculation
Canada Pension Plan
* If you started receiving CPP retirement benefits in 2016, your basic exemption may be prorated by the CRA.
Quebec Pension Plan
Line 308, (for all provinces and territories) and line 448 (for residents of Quebec).
Part 3 – Residents of a province or territory other than Quebec
(amounts from line 122 and lines 135 to 143 of your return)
Canada Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 6 and 7.
Otherwise, enter "0" on line 8 and continue on line 9.
Quebec Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 12 and 13.
Otherwise, enter "0" on line 14 and continue on line 15.
If the amount at line 5 of Part 1 is less than the amount at line 14 of Part 1, complete lines 24 to 27.
Otherwise, enter "0" on line 28 and continue on line 29.
CPP contributions payable on self-employment and other earnings:
Deduction and tax credit for CPP contributions on self-employment and other earnings:
Enter the amount from line 33 on line 222 of your federal return and on line 310 of Schedule 1.
* Self-employment earnings should be prorated according to the number of months entered in box A in Part 1 (do not prorate the self- employment earnings if the individual died in 2016).
** If the result at line 32 is negative, you may have an overpayment. If so, we will calculate it for you.
The entries to be made on the taxpayer's EFILE record would be as follows:
F101 = 48,000
F135 = 10,000
F162 = 50,000
F222 = 341.55
F310 = 341.55
F421 = 683.10
F5031 = 2,369.63
F5033 = 2,369.63
F5548 = 48,000
Example 3
A taxpayer (from any province/territory other than Quebec) is between 65 and 70 and contributed to both CPP and QPP. He elected (CPT30 election) in April to stop paying CPP contributions (commencing in May). There is a T4 slip from Quebec (box 14 and box 26 = $25,000) and two non-Quebec T4s (box 14 and box 26 = $45,000 and box 14 and box 26 = $10,000). No self-employment income is reported.
Part 1 – CPP/QPP calculation
Canada Pension Plan
* If you started receiving CPP retirement benefits in 2016, your basic exemption may be prorated by the CRA.
Quebec Pension Plan
Line 308, and line 448 for residents of all provinces or territories except Quebec.
The entries to be made on the taxpayer's EFILE record would be as follows:
F101 = 80,000
F448 = 19.70
F5031 = 1,628.18
F5033 = 1,177.86
F5034 = 470.00
F5548 = 25,000
F5549 = 28,300
Example 4
A taxpayer (resident in a province/territory other than Quebec) turned 70 in September and contributed to both CPP and QPP. He did not elect to stop paying CPP contributions previously. There is a T4 slip from Quebec (box 14 and box 26 = $40,000) and a non-Quebec T4 (box 14 and box 26 = $30,000). No self-employment income is reported.
Part 1 – CPP/QPP calculation
Canada Pension Plan
* If you started receiving CPP retirement benefits in 2015, your basic exemption may be prorated by the CRA.
Quebec Pension Plan
Line 308, and line 448 for residents of all provinces or territories except Quebec.
The entries to be made on the taxpayer's EFILE record would be as follows:
F101 = 70,000
F448 = 3.69
F5031 = 2,675.10
F5033 = 1,857.29
F5034 = 821.50
F5548 = 40,000
F5549 = 30,000
Example 5
A 63 year old taxpayer (resident of Quebec) who contributed to CPP only during the year, died in October. There is a non-Quebec T4 slip (box 14 and box 26 = $47,000) and no self-employment income is reported.
Part 1 – CPP/QPP calculation
Canada Pension Plan
* If you started receiving CPP retirement benefits in 2016, your basic exemption may be prorated by the CRA.
Quebec Pension Plan
Line 308, (for all provinces and territories) and line 448 (for residents outside Quebec).
The entries to be made on the taxpayer's EFILE record would be as follows:
F101 = 47,000
F5031 = 2,120.25
F5034 = 2,153.25
F5549 = 45,750.00
Example 6
62 year old taxpayer (from a province/territory other than Quebec) contributed to both CPP and QPP. She has a T4 slip from Quebec (box 14 and 26 = $15,000) and three non-Quebec T4s (box 14 and 26 = $20,000; box 14 and 16 = $4,000; and box 14 and 26 = $2,000). No self-employment income is reported. She has elected to pay additional CPP contributions on her underdeducted employment earnings.
CPT20
Earnings on which you elect to pay additional CPP contributions
Earnings on which you can elect to pay additional CPP contributions:
RC381
Part 1 – CPP/QPP calculation
Canada Pension Plan
* If you started receiving CPP retirement benefits in 2016, your basic exemption may be prorated by the CRA.
Quebec Pension Plan
Line 308 (for all provinces and territories), and line 448 (for residents outside Quebec).
Part 3 – Residents of a province or territory other than Quebec – CPP contributions on self-employment and other earnings
(amounts from line 122 and lines 135 to 143 of your return)
Canada Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 6 and 7.
Otherwise, enter "0" on line 8 and continue on line 9.
Quebec Pension Plan
If the amount at line 35 of Part 1 is positive, complete lines 12 and 13.
Otherwise, enter "0" on line 14 and continue on line 15.
If the amount at line 5 of Part 1 is less than the amount at line 14 of Part 1, complete lines 24 to 27.
Otherwise, enter "0" on line 28 and continue on line 29.
CPP contributions payable on self-employment and other earnings:
Deduction and tax credit for CPP contributions on self-employment and other earnings:
Enter the amount from line 33 on line 222 of your federal return and on line 310 of Schedule 1.
* Self-employment earnings should be prorated according to the number of months entered in box A in Part 1 (do not prorate the self- employment earnings if the individual died in 2016).
** If the result at line 32 is negative, you may have an overpayment. If so, we will calculate it for you.
The entries to be made on the taxpayer’s EFILE record would be as follows:
F101 = 41,000
F222 = 445.50
F310 = 445.50
F399 = 9,000
F421 = 891.00
F5031 = 1,445.25
F5033 = 603.75
F5034 = 841.50
F5548 = 15,000
F5549 = 26,000
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.
Example 1
The election effective date on record is April 2016. The taxpayer files a 2016 T1 return with CPP contributions.
The CPP contribution will be calculated from January to March only. The proration factor of 3/12 will be used.
For future years and elections made in December, the effective date will be January of the subsequent year. The taxpayer may also revoke in this subsequent year, meaning the system will have to use both election and revocation effective dates.
Example 2
The election effective date on record is January 2016, meaning election was made December 2015. Therefore, a revocation can be made in 2016. The revocation effective date on record is June 2016.
The CPP contributions will be calculated for June to December. The proration factor of 7/12 will be used.
Example 3
The 68 year old taxpayer works in and out of Quebec. He is in receipt of CPP retirement benefits and has a CPT30 election on record with an effective date of April 2016.
The taxpayer files 2016 T1 return with CPP and QPP contributions indicated on Form RC381.
The system will calculate QPP contributions based on the QPP pensionable earnings in field 5548, for the entire year.
The CPP contributions will be calculated for January to March only. The proration factor of 3/12 will be used by the system.
When there is a relevant revocation in the year, the taxpayer will contribute to CPP, starting in the revocation effective month.
Example 4
There is a relevant revocation effective date on record as April 2015. The taxpayer files a 2015 T1 return with CPP contributions.
The CPP contributions will be calculated for April to December. The proration factor of 9/12 will be used by the system.
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:
- If field 124 and field 155 are both less than or equal to zero, field 5230 is equal to "0".
- 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.
- If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 155.
- If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
- 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.
- If the taxable portion is less than field 127, field 5230 is equal to the taxable portion of field 124.
- If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
- 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.
- 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.
- If the taxable portion is greater than or equal to field 127, field 5230 is equal to the amount at field 127.
Example 1 - Situation described in point 1 above
Field 124 and field 155 of the spouse or common-law partner's Schedule 3, are both less than or equal to zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a loss of ($2,000)
- Field 155 is nil
- Field 127 is nil
In this situation, there would be no entry for field 5230 on the taxpayer's return.
Example 2(a) - Situation described in point 2(a) above
Field 124 of the spouse or common-law partner's Schedule 3, is less than or equal to zero, but Field 155 is greater than zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a loss of ($1,000)
- Field 155 is a gain of $3,000
- Field 132 is a gain of $5,000
- Field 127 is $3,500
The taxable portion of field 155 is $1,500 ($3,000 × 50%). The lesser of the taxable capital gain at field 155 and the amount at field 127 is $1,500.
In this situation, $1,500 is to be entered at field 5230 of the taxpayer's return.
Example 2(b) - Situation described in point 2(b) above
Field 124 of the spouse or common-law partner's Schedule 3, is less than or equal to zero, but field 155 is greater than zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a loss of ($1,000)
- Field 155 is a gain of $5,000
- Field 132 is a loss of ($2,000)
- Field 127 is $1,000
The taxable portion of field 155 is $2,500 ($5,000 × 50%). The lesser of the taxable capital gain at field 155 and the amount at field 127 is $1,000.
In this situation, $1,000 is to be entered at field 5230 of the taxpayer's return.
Example 3(a) - Situation described in point 3(a) above
Field 124 of the spouse or common-law partner's Schedule 3, is greater than zero, but field 155 is less than or equal to zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a gain of $4,000
- Field 155 is a loss of ($3,000)
- Field 107 is a gain of $5,000
- Field 127 is $3,000
The taxable portion of field 124 is $2,000 ($4,000 × 50%). The lesser of the taxable capital gain at field 124 and the amount at field 127 is $2,000.
In this situation, $2,000 is to be entered at field 5230 of the taxpayer's return.
Example 3(b) - Situation described in point 3(b) above
Field 124 of the spouse or common-law partner's Schedule 3, is greater than zero, but field 155 is less than or equal to zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a gain of $30,000
- Field 155 is a loss of ($10,000)
- Field 132 is a gain of $5,000
- Field 127 is $12,500
The taxable portion of field 124 is $15,000 ($30,000 × 50%). The lesser of the taxable capital gain at field 124 and the amount in field 127 is $12,500.
In this situation, $12,500 is to be entered at field 5230 of the taxpayer's return.
Example 4(a) - Situation described in point 4(a) above
Field 124 and field 155 of the spouse or common-law partner's Schedule 3 are both greater than zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a gain of $3,000
- Field 155 is a gain of $200
- Field 107 is a gain of $5,000
- Field 127 is $4,100
The taxable portion of field 124 and field 155 is $1,600 ($3,200 × 50%). The lesser of the taxable capital gain in field 124 plus field 155 and the amount in field 127 is $1,600.
In this situation, $1,600 is to be entered at field 5230 of the taxpayer's return.
Example 4(b) - Situation described in point 4(b) above
Field 124 and field 155 of the spouse or common-law partner's Schedule 3 are both greater than zero.
Fields from the spouse or common-law partner's capital gains calculation:
- Field 124 is a gain of $35,000
- Field 155 is a gain of $15,000
- Field 132 is a loss of ($10,000)
- Field 127 is $20,000
The taxable portion of field 124 and field 155 is $25,000 ($50,000 × 50%). The lesser of the taxable capital gain at field 124 plus field 155 and the amount at field 127 is $20,000.
In this situation, $20,000 is to be entered at field 5230 of the taxpayer's return.
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.
Note
For married or common-law couples, if Spouse A is claiming the WITB for both partners, as his/her working income is higher, field 5532 should still be updated on Spouse B's return if applicable.
Example 1
Sally operates Business A with a net income of $5,000 and Business B with a net loss of $3,000. Field 135 will be a net income of $2,000. ($5,000 − $3,000)
The total self-employed income excluding losses is $5,000 (from Business A).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$5000 (Line 5) − $2,000 (field 135) = $3,000.
Therefore $3,000 is to be entered at field 5532.
Example 2
Doug operates Business A with a net income of $5,000 and Business B with a net loss of $8,000. Field 135 will be a net loss of $3,000. ($5,000 − $8,000)
The total self-employed income excluding losses is $5,000 (from Business A).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$5000 (Line 5) − $0 (the loss at field 135 is not used in the calculation) = $5,000.
Therefore $5,000 is to be entered at field 5532.
Example 3
John operates Farm A with a net income of $5,000, Farm B with a net income of $2,000, and Farm C with a net loss of $10,000. Field 141 will be a loss of $3,000. ($5,000 + $2,000 − $10,000)
The total self-employed income excluding losses is $7,000 (from Farms A and B).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$7,000 (Line 5) − $0 (the loss at field 141 is not used in the calculation) = $7,000.
Therefore, $7,000 is to be entered at field 5532.
Example 4
Jennifer operates Business A with a net income of $5,000 and Business B with a net loss of $5,000. Field 135 is considered to be NIL.
The total self-employed income excluding losses is $5,000 (from Business A).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$5,000 (Line 5) − NIL (field 135) = $5,000.
Therefore, $5,000 is to be entered at field 5532.
Example 5
Peter operates Farm A with a net income of $5,000. Field 141 will be a net income of $5,000.
The total self-employed income excluding losses is $5,000 (from Farm A).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$5,000 (Line 5) − $5,000 (field 141) = $0
Therefore, no entry is required at field 5532.
Example 6
Serge operates Farm A with a net income of $5,000. Field 141 will be a net income of $5,000.
Serge also operates Business 1 with a net income of $2,000, and Business 2 with a net loss of $10,000. Field 135 will be a loss of $8,000. ($2,000 − $10,000 = $8,000)
The total self-employed income excluding losses is $7,000 (from Farm A and Business 1).
Enter this amount on line 5 of Schedule 6 under Part A – Working income.
$7,000 (Line 5) − $5,000 (field 141) − $0 (the loss at field 135 is not used) = $2,000.
Therefore, $2,000 is to be entered at field 5532.
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
Example 1
Olga arrived in Canada on June 30, 2016. In the period of non-residency (January 1 to June 29, 2016), she had $30,000 of Canadian sourced non-resident income and $3,000 of foreign sourced non-resident income.
($30,000 × 100%) ÷ ($30,000 + $3,000) = 90.9%
Olga would be entitled to the full non-refundable tax credits for 2016.
The entries to be made on the taxpayer's EFILE record would be as follows:
- Field 5292 = $30,000
- Field 5293 = $3,000
Example 2
Pedro, who is 67 years old and his spouse Suzanne, arrived in Canada on September 25, 2016. In the period of non-residency (January 1 to September 24, 2016), Pedro had $4,000 of Canadian sourced non-resident income (employment income) and $5,000 of foreign sourced non-resident income. Suzanne had foreign sourced non-resident income of $1,000 during the same period. Pedro's net income between September 25 and December 31 was $15,000 and Suzanne's was $800 in the same period.
($4,000 × 100%) ÷ ($4,000 + $5,000) = 44.4%
Pedro's non-refundable tax credits would be prorated as follows:
1. He claims a basic personal amount of $3,072.27 calculated as follows:
(98 days in Canada × $11,474) ÷ (366 days in 2016) = $3,072.27
Pedro claims $3,072.27 on line 300 of his Schedule 1.
2. Pedro can claim an age amount of $500.76 calculated as follows:
Prorate the maximum age amount of $7,125.
(98 days in Canada × $7,125 ) ÷ (366 days in 2016) = $1,907.79 (A)
Prorate the base income amount of $35,927.
(98 days in Canada × $35,927) ÷ (366 days in 2016) = $9,619.80 (B)
Since Pedro's net income is greater than (B), he must reduce amount (A) by 15% of the amount of his income that is more than the prorated base income amount (B), as follows:
$19,000 – $9, 619.80 = $9,380.20 (excess amount)
$9,380.20 × 15% = $1,407.03 (C)
The age amount that Pedro can claim is (A) minus (C):
$1, 907.79 – $1,407.03= $500.76
Pedro claims $500.76 on line 301 of his Schedule 1.
3. Pedro can also claim a spouse or common-law partner amount of $2,272.27 calculated as follows:
Prorate the maximum spouse or common-law partner amount of $11,474.
(98 days in Canada × $11,474) ÷ (366 days in 2016) = $3,072.27
Subtract spouse or common-law partner's net income (while living in Canada).
$3, 072.27 – $800.00 = $2,272.27
Pedro claims $2,272.27 on line 303 of his Schedule 1.
Note: 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.
The entries to be made on the taxpayer's EFILE record would be as follows:
- Field 300 = $3,072.27
- Field 301 = $500.76
- Field 303 = $2,272.27
- Field 5263 = $800
- Field 5267 = $1,000
- Field 5292 = $4,000
- Field 5293 = $5,000
- Spouse's net income = $1,800
- Date modified:
- 2017-03-01