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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 1999 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 Lines 50 to 55 – Ontario surtax Line 59 – Ontario additional tax for minimum tax purposes ▼ Step 4 – Ontario tax reduction Line 62- Basic reduction Line 63 – Reduction for dependent children born in 1998 or later Line 64 – Reduction for dependants with a mental or physical impairment 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? ... ▼Line 5804 – Basic personal amount Claim $10,011. ▼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 $68,974. ... Line 62 – Basic reduction Claim $231 for yourself. Line 63 – Reduction for dependent children born in 1998 or later Enter beside box 6269 the number of dependent children you have. ...

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? ... Line 5856 – Your tuition and education amounts Complete Schedule BC(S11), Provincial Tuition and Education Amounts. ... Line 70 – Total ESOP and EVCC tax credits The maximum total ESOP and EVCC tax credits you can claim on your 2018 return is $2,000. ...

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, 414, 411 and 419 – Labour-sponsored funds tax credit New Provincially registered LSVCC Federally 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 37 of Schedule 1 (line 40 for residents of Quebec). ... New 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. ...

ARCHIVED- Income Tax – Technical News Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

See " How do you change a return? " on page 57 for details. ... If you have a tax shelter, see " Tax shelters " on page 15. ...

General information Newfoundland and Labrador programs for low-income individuals and families Newfoundland and Labrador income supplement ▼ Newfoundland and Labrador seniors' benefit Newfoundland and Labrador child benefit (including the mother baby nutrition supplement) Completing your Newfoundland and Labrador form Form NL428, Newfoundland and Labrador Tax and Credits Step 1 – Newfoundland and Labrador 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 5830 – Volunteer firefighters' amount Line 5831 – Child care 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 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 – Newfoundland and Labrador tax on taxable income Step 3 – Newfoundland and Labrador tax Line 42 – Newfoundland and Labrador tax on split income Line 49 – Newfoundland and Labrador additional tax for minimum tax purposes Line 51 – Provincial foreign tax credit Lines 53 and 54 – Political contribution tax credit Line 56 – Direct equity tax credit Line 58 – Resort property investment tax credit Line 60 – Venture capital tax credit ▼ Newfoundland and Labrador low-income tax reduction Line 65 – Unused low-income tax reduction from your spouse or common-law partner Line 74 – Basic reduction Line 75 – Reduction for your spouse or common-law partner Line 76 – Reduction for an eligible dependant Step 4 – Temporary Newfoundland and Labrador deficit reduction levy For more information Retired seniors: look for the ▼symbol If you are a retired senior, the ▼symbol in this document 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. ... For more information, read " How to change a return " in the General Income Tax and Benefit Guide. ... Line 74 – Basic reduction Claim $746 for yourself. Line 75 – Reduction for your spouse or common-law partner Claim $415 if you had a spouse or common-law partner on December 31, 2016. ...

General information Nova Scotia child benefit Nova Scotia affordable living tax credit Completing your Nova Scotia form Form NS428, Nova Scotia Tax and Credits Step 1 – Nova Scotia 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 5823 – Amount for young children 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 – Nova Scotia tax on taxable income Step 3 – Nova Scotia tax Line 40 – Nova Scotia tax on split income Line 47 – Nova Scotia additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Nova Scotia research and development tax credit recapture ▼ Nova Scotia low-income tax reduction Line 58 – Basic reduction Line 59 – Reduction for spouse or common-law partner Line 60 – Reduction for an eligible dependant Line 62 – Reduction for dependent children born in 1998 or later Line 71 – Nova Scotia political contribution tax credit Line 73 – Food bank tax credit for farmers Line 75 – Labour-sponsored venture capital tax credit Line 77 – Equity tax credit ▼ Line 79 – Age tax credit Nova Scotia volunteer firefighters and ground search and rescue tax credit (line 81) 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. ... There is a new non-refundable tax credit – the food bank tax credit for farmers. ... Line 58 – Basic reduction Claim $300 for yourself. Line 59 – Reduction for spouse or common-law partner Claim $300 if you had a spouse or common-law partner on December 31, 2016. ...

Line 10100 – Employment income Line 10400 – Other employment income 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 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12700 – Taxable capital gains Line 12900 – Registered retirement savings plan (RRSP) income NEW! ... Fill out Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction NEW! ... Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Fill out Step 6 – Refund or balance owing Line 42800 – Provincial or territorial tax 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 45350 – Canada training credit (CTC) NEW! ...

Completing your Yukon forms Definitions Form YT428, Yukon Tax Part A – Yukon non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Caregiver amount for infirm children under 18 years of age Line 5833 – Adoption expenses Line 5834 – Canada employment amount Line 5841 – Children's arts amount Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition 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 Part C – Yukon tax Line 43 – Yukon tax on split income Line 50 – Yukon additional tax for minimum tax purposes Line 52 – Territorial foreign tax credit Lines 54 and 55 – 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 26 – Research and development tax credit Line 28 – Yukon First Nations income tax credit What's new for Yukon for 2018? ... Line 5833 – Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1. ... Part C – Yukon tax Line 43 – Yukon tax on split income If you need to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Yukon tax that applies to this income and enter the amount on line 428 of your return. ...

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? ... Step 2 – Ontario tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ... Supporting documents – Attach all official receipts to your paper return. ...