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General information Ontario Child Benefit Ontario Opportunities Fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Line 48 – Ontario additional tax for minimum tax purposes Step 4 – Ontario Tax Reduction Line 55 – Reduction for dependent children born in 1993 or later Line 56 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Ontario labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... Ontario focused flow-through share tax credit (line 4) Enter beside box 6266 the total expenses reported on line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses for 2011 and Subsequent Years (Individuals). Supporting documents-Attach Form T1221 to your paper return along with the information slips (Slip T101, Statement of Resource Expenses, or Slip T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. ...

General information Ontario Child Benefit Ontario Opportunities Fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Line 48 – Ontario additional tax for minimum tax purposes Step 4 – Ontario Tax Reduction Line 55 – Reduction for dependent children born in 1993 or later Line 56 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Ontario labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... Ontario focused flow-through share tax credit (line 4) Enter beside box 6266 the total expenses reported on line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses for 2011 and Subsequent Years (Individuals). Supporting documents-Attach Form T1221 to your paper return along with the information slips (Slip T101, Statement of Resource Expenses, or Slip T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. ...

General information Ontario Child Benefit Ontario Opportunities Fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Line 48 – Ontario additional tax for minimum tax purposes Step 4 – Ontario Tax Reduction Line 55 – Reduction for dependent children born in 1993 or later Line 56 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Ontario labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... Ontario focused flow-through share tax credit (line 4) Enter beside box 6266 the total expenses reported on line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses for 2011 and Subsequent Years (Individuals). Supporting documents-Attach Form T1221 to your paper return along with the information slips (Slip T101, Statement of Resource Expenses, or Slip T5013A, Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. ...

Table of contents New for British Columbia for 2019 British Columbia benefits for individuals and families BC early childhood tax benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions Part A – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition amount transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Line 58980 – Farmers’ food donation tax credit Part B –British Columbia tax on taxable income British Columbia tax rates for 2019 Part C – British Columbia tax Line 50 – British Columbia tax on split income Line 57 – British Columbia additional tax for minimum tax purposes Line 59 – Provincial foreign tax credit Lines 61 to 67 – BC tax reduction Line 69 – British Columbia logging tax credit Line 75 – British Columbia employee share ownership plan tax credit Line 76 – British Columbia employee venture capital tax credit Line 77 – Total ESOP and EVCC tax credits Line 79 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 17 to 21 – Venture capital tax credit Lines 22 and 23 – Mining exploration tax credit Line 24 – Training tax credit (individuals) Line 25 – Training tax credit (employers) Line 26 – Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2019 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... Your BC qualifying expenses are shown in box 141 on Information Slip T101, Statement of Resource Expenses, that you received from a mining exploration corporation or in box 197 of Information Slip T5013, Statement of Partnership Income, that you received as a member of a partnership. ... The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia. ...

Federal tax and credits (Schedule 1) Minimum tax Federal non-refundable tax credits (lines 300 to 395) Newcomers to Canada and emigrants Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 367 – Family caregiver amount for children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Federal tax and credits (Schedule 1) If you are filing a paper return, attach a completed Schedule 1. ... Line 300 – Basic personal amount ▼ Claim $11,327. Line 301 – Age amount ▼ Claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $82,353. ... Line 349 – Donations and gifts ▼ You can claim donations either you or your spouse or common-law partner made. ...

For example, for corporations in the resource sector, the CRA's historical position permitted the taxpayer to add back to income any amount deducted as a resource allowance as this deduction was based on the amount of the company's resource profits and does not involve an outflow of funds. ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...

For example, for corporations in the resource sector, the CRA's historical position permitted the taxpayer to add back to income any amount deducted as a resource allowance as this deduction was based on the amount of the company's resource profits and does not involve an outflow of funds. ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...

British Columbia benefits for individuals and families BC early childhood tax benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax Part A – British Columbia non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5817 – British Columbia caregiver amount Line 5830 – Volunteer firefighters’ amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5844 – Disability amount (for self) Line 5845 – Search and rescue volunteers’ amount Line 5848 – Disability amount transferred from a dependant Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5898 – Farmers’ food donation tax credit Part C – British Columbia tax Line 43 – British Columbia tax on split income Line 50 – British Columbia additional tax for minimum tax purposes Line 52 – Provincial foreign tax credit Lines 54 to 60 – BC tax reduction Line 62 – British Columbia logging tax credit Line 68 – British Columbia employee share ownership plan tax credit Line 69 – British Columbia employee venture capital tax credit Line 70 – Total ESOP and EVCC tax credits Line 72 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 15 to 18 – Venture capital tax credit Lines 19 and 20 – Mining exploration tax credit Line 23 – Training tax credit (individuals) Line 24 – Training tax credit (employers) Line 25 – Shipbuilding and ship repair industry tax credit (employers) What's new for British Columbia for 2018? ... Your BC qualifying expenses are shown in box 141 on Information Slip T101, Statement of Resource Expenses, that you received from a mining exploration corporation or in box 197 of Information Slip T5013, Statement of Partnership Income, that you received as a member of a partnership. ... The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia. ...

Federal tax and credits (Schedule 1) Minimum tax Federal non-refundable tax credits (lines 300 to 395) Newcomers to Canada and emigrants Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 367 – Family caregiver amount for children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Federal tax and credits (Schedule 1) If you are filing a paper return, attach a completed Schedule 1. ... Line 300 – Basic personal amount Claim $11,327. Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $82,353. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Ontario benefits for individuals and families Ontario child benefit File your return Ontario opportunities fund Completing your Ontario forms Definitions Form ON428, Ontario Tax Part A – Ontario non-refundable tax credits Line 5812 – Spouse or common law partner amount Line 5816 – Amount for an eligible dependant Line 5819 – Ontario caregiver amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5856 – Your tuition and education amounts Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Part C – Ontario tax Line 38 – Ontario tax on split income Line 57 – Ontario additional tax for minimum tax purposes Part D – Ontario tax reduction Line 61 – Reduction for dependent children born in 2000 or later Line 62 – Reduction for dependants with a mental or physical impairment Part E – Ontario foreign tax credit Part F – Community food program donation tax credit for farmers Part G – Ontario health premium Form ON479, Ontario Credits Line 1 – Ontario seniors’ public transit tax credit Lines 2 and 3 – Ontario political contribution tax credit Line 4 – Ontario focused flow-through share tax credit Ontario tax credits for self-employed individuals Line 6 – Ontario apprenticeship training tax credit Line 7 – Ontario co-operative education tax credit Form ON-BEN, Application for the 2019 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant File your return Complete Form ON-BEN Ontario trillium benefit (OTB) Ontario sales tax credit (OSTC) Ontario energy and property tax credit (OEPTC) Northern Ontario energy credit (NOEC) Ontario senior homeowners' property tax grant (OSHPTG) Amounts paid for a principal residence in 2018 What’s new for Ontario for 2018? ... Line 4 – Ontario focused flow-through share tax credit Enter beside box 6266 the total qualifying expenses reported on line 4 of Form T1221, Ontario Focused Flow-Through Share Resource Expenses (Individuals). ... If you are filing a paper return, attach your Form T1221 along with the information slips (Slip T101, Statement of Resource Expenses, or Slip T5013, Statement of Partnership Income) you received from a mining exploration corporation that incurred qualifying expenses in Ontario. ...