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See " Line 425- Federal dividend tax credit " on page 49 for details. ... For more details, see " " on page 15. If you have a tax shelter, see " Tax shelters " on page 15. ... If you have a tax shelter, see " Tax shelters " on page 15. ...

Foreign income How to report foreign income and other amounts Specified foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income (lines 101 to 146) Amounts that are not taxed Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Foreign income As a resident of Canada, you have to report your income from all sources, both inside and outside Canada. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) ÷ $5,000 (total) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) ÷ $5,000 (total) = $320 Bank accounts Report interest paid or credited to you in 2015, even if you did not receive an information slip. ... Line 146 – Net federal supplements ▼ Report the amount shown in box 21 of your T4A(OAS) slip. ...

Part A – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Canada caregiver amount- Summary table Line 30000 – Basic personal amount Line 30100 – Age amount Line 30300 – Spouse or common-law partner amount Line 30400 – Amount for an eligible dependant Line 30425 – Canada caregiver amount for spouse or common-law partner, or an eligible dependant age 18 or older Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older Line 30499 and 30500 – Canada caregiver amount for infirm children under 18 years of age Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31215 – PPIP premiums payable on self-employment income Line 31217 – Employment insurance premiums on self-employment and other eligible earnings Line 31220 – Volunteer firefighters' amount (VFA) and Line 31240 – Search and rescue volunteers' amount (SRVA) Line 31260 – Canada employment amount Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Line 31300 – Adoption expenses Line 31400 – Pension income amount Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a dependant Line 31900 – Interest paid on your student loans Line 32300 – Your tuition, education, and textbook amounts Line 32400 – Tuition amount transferred from a child Line 32600 – Amounts transferred from your spouse or common-law partner Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 33199 – Allowable amount of medical expenses for other dependants Line 34900 – Donations and gifts Part A – Federal non-refundable tax credits These credits reduce your federal tax you have to pay. ... ⬤▮▲Line 30000 – Basic personal amount Claim $12,069. ⬤▮▲ Line 30100 – Age amount If you were 65 years of age or older on December 31, 2019, see the chart for line 30100 on the Worksheet for the return. ...

Net income (lines 205 to 236) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income (lines 244 to 260) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Report the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 – 2014 withdrawals under the HBP and the LLP Deemed residents – Report on line 18 the total of your HBP withdrawals for 2014 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Date modified: 2015-02-02 ...

Step 3 – Net income Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Policy loan interest Refund interest Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Making additional CPP contributions How to calculate your contributions Request for refund of CPP contributions Line 224 – Exploration and development expenses Line 229 – Other employment expenses Repayment of salary or wages Legal fees Employees profit-sharing plan (EPSP) Line 232 – Other deductions Income amounts repaid Employment insurance (EI) benefits Legal fees Other deductible amounts Line 236 – Net income Step 4 – Taxable income Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 256 – Additional deductions Exempt foreign income Vow of perpetual poverty Employees of prescribed international organizations Step 3 – Net income Claim the deductions that apply to you on lines 205 to 235 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Line 232 – Other deductions Claim the allowable amounts not deducted elsewhere on your return. ... Line 256 – Additional deductions In the space provided on the return, specify the deduction you are claiming. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Lines 6 and 7 – Repayments under the HBP and the LLP Deemed residents – If you withdrew funds from your RRSP under the HBP before 2015, you have to make a repayment for 2016. ... ⬤▮▲Line 253 – Net capital losses of other years Deemed residents – Within certain limits, you can claim your net capital losses of previous years which you have not already claimed. ...

Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Your residency status Foreign property (page 2 of your return) Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Retirement income – Summary table Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income: limited or non-active partners only Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you need to report throughout the return Retroactive lump-sum payments Loans and transfers of property Tax shelters Step 1 – Identification and other information Use the instructions provided on your return to complete Step 1. ... This section does not provide supplementary information for ⬤▲ line 10120, ⬤ line 11700, ⬤ line 12600, ⬤ line 12800, ⬤ line 14400, and ⬤ line 14600, as the instructions on the return or in other information products provide the information you need. ... For more information, see Interpretation Bulletin IT420R3 ARCHIVED, Non-Residents – Income Earned in Canada, and Information Circular IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116. ⬤▲ Line 12900 – RRSP income See the back of your T4RSP slip and the summary table for retirement income to find out where to report the amount. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Part E – 2017 withdrawals under the HBP and the LLP Deemed residents – Report the total of your Home Buyer’s Plan (HBP) and your Lifelong Learning Plan (LLP) withdrawals for 2017. ... ⬤▮▲Line 253 – Net capital losses of other years Deemed residents – Within certain limits, you can claim your net capital losses of previous years which you have not already claimed. ...

Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children’s fitness tax credit Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits Line 484 – Refund Line 485 – Balance owing After you file Notice of assessment (NOA) What happens to your return after we receive it? ... Line 422 – Social benefits repayment ▼ Claim the social benefits repayment from line 235 of your return. ... Line 476 – Tax paid by instalments ▼ Claim the total instalment payments you made for your taxes for 2015. ...

Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Report the total of all amounts shown in the designated "employer contribution amount" box of your PRPP receipts. ... Lines 6 and 7 – Repayments under the HBP and the LLP Deemed residents – If you withdrew funds from your RRSP under the HBP before 2014, you have to make a repayment for 2015. ... Lines 18 to 21 – 2015 withdrawals under the HBP and the LLP Deemed residents – Report on line 18 the total of your HBP withdrawals for 2015 from box 27 of your T4RSP slips. ...