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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 (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 (lines 244 to 256) 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 (lines 205 to 236) Line 206 – Pension adjustment Report on line 206 the total of all amounts shown in box 52 of your T4 slips or box 034 of your T4A slips. ... Line 250 – Other payments deduction ▼ Generally, you can deduct the amount from line 147 of your return. ... Line 255 – Northern residents deductions ▼ To make your claim, use Form T2222, Northern Residents Deductions. ...

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 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 – 2018 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 2018. ... ⬤▮▲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 6 – Provincial or territorial tax Calculation of provincial and territorial tax Step 7 – Refund or balance owing Line 42200 – Social benefits repayment Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45350 – Canada training credit (CTC) Lines 46800 and 46900 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense Line 47555 – Canadian journalism labour tax credit (CJLTC) Line 47600 – Tax paid by instalments How to pay your balance owing or to get your refund Line 48400 – Refund Line 48500 – Balance owing What documents to attach to your return Documents required to support reported income Documents required to support deductions and credits claimed After sending your return Notice of assessment Processing time How to change a return Service complaints Formal disputes (objections and appeals) Reprisal complaints Contact information for non-residents and deemed residents of Canada Contact by telephone Contact by mail Step 6 – Provincial or territorial tax ⬤▲Calculation of provincial and territorial tax Deemed residents – This line applies to you only if you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province or territory (other than Quebec) in Canada in 2020. ... This section does not provide supplementary information for ⬤▮▲ line 42000, ⬤ line 42100, ⬤▮▲ line 42120, ⬤▲ line 44800, ⬤ line 45300, ⬤▲ line 45400, ⬤ line 45600 and ⬤▲ line 45700, as the instructions on the return or in other information products provide the information you need. ... ⬤▮▲Line 48500 – Balance owing Your balance owing is due no later than April 30, 2021. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21500 – Disability supports deduction Line 21700 – Business investment loss Line 21900 – Moving expenses Line 22000 – Support payments made Line 22100 – Carrying charges and interest expenses Policy loan interest Refund interest Line 22200 – 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 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22400 – Exploration and development expenses Line 22900 – Other employment expenses Repayment of salary or wages Legal fees Employees profit-sharing plan (EPSP) Line 23200 – Other deductions Income amounts repaid Employment insurance (EI) benefits Legal fees Other deductible amounts Line 23600 – Net income Step 4 – Taxable income Line 24900 – Security options deductions Line 25000 – Other payments deduction Line 25100 – Limited partnership losses of other years Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Exempt foreign income Vow of perpetual poverty Employees of prescribed international organizations Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Line 23200 – Other deductions Claim the allowable amounts not deducted elsewhere on your return. ... Line 25600 – Additional deductions In the space provided on the return, specify the deduction you are claiming. ...

General Information Ontario Sales Tax Credit Ontario Sales Tax Transition Benefit 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 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 (other than your spouse or common-law partner) 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 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 1992 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 credits Lines 65 and 66 – Labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... 2010 Ontario Energy and Property Tax Credit (lines 1 to 29) Energy Component Property Tax Component Calculating occupancy cost Line 1 – Adjusted family net income Line 4 – Student residence Line 23 – 2010 Ontario Senior Homeowners’ Property Tax Grant Did you have a spouse or common-law partner in 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $8,943. ...

General Information Ontario Sales Tax Credit Ontario Sales Tax Transition Benefit 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 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 (other than your spouse or common-law partner) 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 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 1992 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 credits Lines 65 and 66 – Labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... 2010 Ontario Energy and Property Tax Credit (lines 1 to 29) Energy Component Property Tax Component Calculating occupancy cost Line 1 – Adjusted family net income Line 4 – Student residence Line 23 – 2010 Ontario Senior Homeowners’ Property Tax Grant Did you have a spouse or common-law partner in 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $8,943. ...

General Information Ontario Sales Tax Credit Ontario Sales Tax Transition Benefit 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 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 (other than your spouse or common-law partner) 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 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 1992 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 credits Lines 65 and 66 – Labour sponsored investment fund (LSIF) tax credit Step 7 – Ontario Health Premium Form ON479, Ontario Credits Are you filing for a deceased person? ... 2010 Ontario Energy and Property Tax Credit (lines 1 to 29) Energy Component Property Tax Component Calculating occupancy cost Line 1 – Adjusted family net income Line 4 – Student residence Line 23 – 2010 Ontario Senior Homeowners’ Property Tax Grant Did you have a spouse or common-law partner in 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $8,943. ...

See " How do you report foreign income and other amounts? ". ... See " Loans and transfers of property " for more information. ...

Step 2 of Schedule 1 – Federal tax on taxable income Step 3 of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Line 445 – Section 217 tax adjustment Line 55 – Surtax for non-residents of Canada and deemed residents of Canada Calculation of provincial and territorial tax Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 39 of Schedule 1. ... Supporting documents – Attach your official provincial slips. ⬤Line 424 – Federal tax on split income This tax applies to certain types of income of a child born in 2000 or later. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 423 – Family tax cut Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 59 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For explanations on eligible dividends and " other than eligible dividends ", see line 120. ... Previous page | Table of contents | Next page Date modified: 2015-02-02 ...