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Step 1 of Schedule 1 – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits 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 1999 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 352 and 367 – Family caregiver amount for infirm 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 Line 398 – Home accessibility expenses Step 1 of Schedule 1 – Federal non-refundable tax credits These credits reduce your federal tax. ... ⬤▮▲Line 300 – Basic personal amount Claim $11,474. ⬤▮▲ Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2016, and your net world income (line 236 of your return) is less than $83,427. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon 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 5825 – Family caregiver amount for children under 18 years of age 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 5834 – Canada employment amount Line 5835 – Public transit amount Line 5841 – Children's arts amount 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, education, and textbook amounts Line 5860 – Tuition, education, and textbook 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 44 – Yukon tax on split income Line 52 – Yukon additional tax for minimum tax purposes Line 54 – Territorial foreign tax credit Lines 56 to 57 – Yukon political contribution tax credit Form YT479, Yukon Credits Line 1 – Children's fitness tax credit Lines 2 to 9 – Small business investment tax credit Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit Line 20 – Research and development tax credit Line 22 – Yukon First Nations income tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $11,327. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 35 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon 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 5825 – Family caregiver amount for children under 18 years of age 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 5834 – Canada employment amount Line 5835 – Public transit amount Line 5841 – Children's arts amount 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, education, and textbook amounts Line 5860 – Tuition, education, and textbook 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 44 – Yukon tax on split income Line 52 – Yukon additional tax for minimum tax purposes Line 54 – Territorial foreign tax credit Lines 56 to 57 – Yukon political contribution tax credit Form YT479, Yukon Credits Line 1 – Children's fitness tax credit Lines 2 to 9 – Small business investment tax credit Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit Line 20 – Research and development tax credit Line 22 – Yukon First Nations income tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $11,327. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 35 your taxable income from line 260 of your return. ...

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. ...

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. ... For more information, go to Pooled Registered Pension Plan (PRPP) – information for individuals. ... Line 14 – Transfers You may have reported income on line 115, 129, or 130 of your return for 2015. ...

Step B of Schedule 1 – Federal tax on taxable income Step C 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 RRSP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund 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 54 – Surtax for non-residents of Canada and deemed residents of Canada Step B of Schedule 1 – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Step B of your Schedule 1. ... ⬤▮▲Line 405 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian return. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41800 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to not purchasing replacement shares in a Quebec labour-sponsored fund Line 120 – Surtax for non-residents of Canada and deemed residents of Canada Part C – Net federal tax Claim the tax credits and calculate other tax amounts that apply to you using your information slips along with the instructions provided in Part C of your return, and on any applicable worksheet and form. ... This section does not provide supplementary information for ⬤▮▲ line 40427, ⬤▮▲ line 40500, ⬤ line 40900, ⬤ line 41000, ⬤▮▲ line 41200, and ⬤ line 41500, as the instructions on the return or in other information products provide the information you need. ... Dividends other than eligible dividends – Multiply the amount you reported on line 12010 of your return by 9.0301%. ...

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, 414, 411, and 419 – 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 56 – 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 40 of Schedule 1. ... ⬤▮▲Line 405 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian return. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

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 1997 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 52 – Ontario additional tax for minimum tax purposes Lines 54 to 56 – Ontario surtax Step 4 – Ontario tax reduction Line 61- Basic reduction Line 62 – Reduction for dependent children born in 1996 or later Line 63 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Community food program donation tax credit for farmers Step 7 – Ontario health premium Form ON479, Ontario Credits Are you filing for a deceased person? ... There is a new non-refundable tax credit – the community food program donation tax credit for farmers. ... Line 5804 – Basic personal amount Claim $9,670. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2014, and your net income (line 236 of your return) is less than $66,620. ...

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 1997 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 52 – Ontario additional tax for minimum tax purposes Lines 54 to 56 – Ontario surtax Step 4 – Ontario tax reduction Line 61- Basic reduction Line 62 – Reduction for dependent children born in 1996 or later Line 63 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Community food program donation tax credit for farmers Step 7 – Ontario health premium Form ON479, Ontario Credits Are you filing for a deceased person? ... There is a new non-refundable tax credit – the community food program donation tax credit for farmers. ... Line 5804 – Basic personal amount Claim $9,670. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2014, and your net income (line 236 of your return) is less than $66,620. ...