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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. ... Foreign employment income – Report your earnings in Canadian dollars. ... 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. ...

Step 2 –Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts 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 Step 2 –Total income Calculation of total income (page 2 of your return) You have to report as income most amounts you received in 2017. ... Foreign employment income – Report your earnings in Canadian dollars. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2017, even if you did not receive an information slip. ...

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 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – 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. ... 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 tax return. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...

Net federal tax (lines 405 to 427, except lines 421 and 422) 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 RESP 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 423 – Family tax cut Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Net federal tax (lines 405 to 427, except lines 421 and 422) There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... If you received " other than eligible dividends, " the federal dividend tax credit is 11.0169% of your taxable amount of dividends reported on line 180. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

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 How to claim this credit Lines 413 and 414 – Labour-sponsored funds tax credit Provincially registered LSVCC Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes RESP 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 Calculation of provincial or territorial tax (Form 428) Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 36 of Schedule 1 (line 39 for residents of Quebec). ... If you received " other than eligible dividends, " the federal dividend tax credit is 10.5217% of your taxable amount of dividends reported on line 180 of your return. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

General information Northwest Territories child benefit Completing your Northwest Territories forms Form NT428, Northwest Territories Tax Step 1 – Northwest Territories 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 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 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants ▼ Line 5896 – Donations and gifts Step 2 – Northwest Territories tax on taxable income Step 3 – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 46 – Northwest Territories additional tax for minimum tax purposes Line 48 – Territorial foreign tax credit Lines 50 and 51 – Political contribution tax credit Form NT479, Northwest Territories Credit ▼ Lines 1 to 14 – Cost of living tax credit For more information Retired seniors: look for the ▼ symbol If you are a retired senior, the ▼ symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... ▼Line 5804 – Basic personal amount Claim $14,081. ▼Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $81,847. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Completing your Yukon forms Definitions Form YT428, Yukon Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions Part A – Yukon 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 58189 – Caregiver amount for infirm children under 18 years of age Line 58310 – Canada employment amount Line 58326 – Children's arts amount Line 58330 – Adoption expenses Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition amounts 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 Part B – Yukon tax on taxable income Yukon tax rates for 2019 Part C – Yukon tax Line 45 – Yukon tax on split income Line 52 – Yukon additional tax for minimum tax purposes Line 54 – Territorial foreign tax credit Lines 56 and 57 – Yukon political contribution tax credit Form YT479, Yukon Credits Line 1 – Children's fitness tax credit Lines 2 to 12 – Small business investment tax credit Lines 13 to 25 – Labour-sponsored venture capital corporation tax credit Line 28 – Research and development tax credit Line 29 – Yukon Business Carbon Price Rebate Line 30 – Yukon First Nations income tax credit New for Yukon for 2019 The personal income levels used to calculate your Yukon tax have changed. ... Line 58330 – Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 31300 of your return. ... Part C – Yukon tax Line 45 – Yukon tax on split income If you are reporting an amount on line 40424 of your return for federal tax on split income, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Yukon tax to enter on line 42800 of your return. ...

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 367 – Amount for children born in 1997 or later 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 317 – Employment insurance premiums on self-employment and other eligible earnings 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 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 365 – Children's fitness amount Line 370 – Children's arts amount Line 369 – Home buyers' amount 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 1997 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts These credits reduce your federal tax. ... Line 300 – Basic personal amount Claim $11,138. Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... Previous page | Table of contents | Next page Date modified: 2015-02-02 ...

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 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 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 25000 – Other payments deduction 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. ...

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. ...