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For more information, see " Making additional CPP contributions " at line 308. ... If you paid back employment income, see " Repayment of salary or wages " under line 229. ... Previous page | Table of contents | Next page Page details Date modified: 2017-06-07 ...

Table of contents New for New Brunswick for 2019 New Brunswick benefits for individuals and families New Brunswick harmonized sales tax credit New Brunswick child tax benefit File your return Completing your New Brunswick form Definitions Form NB428, New Brunswick Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions Part A – New Brunswick 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 58200 – Amount for infirm dependants age 18 or older Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition amount 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 – New Brunswick tax on taxable income New Brunswick tax rates for 2019 Part C – New Brunswick tax Line 46 – New Brunswick tax on split income Line 55 – New Brunswick additional tax for minimum tax purposes Line 57 – Provincial foreign tax credit New Brunswick low-income tax reduction Line 59 – Unused low-income tax reduction from your spouse or common-law partner Line 69 – Reduction for your spouse or common-law partner Line 70 – Reduction for an eligible dependant New Brunswick tax credits Lines 82 and 83 – Political contribution tax credit Line 85 – Labour-sponsored venture capital fund tax credit Line 87 – Small business investor tax credit New Brunswick seniors' home renovation tax credit Eligible expenses Expenses that are not eligible New for New Brunswick for 2019 The personal income levels used to calculate your New Brunswick tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NB(S11), Provincial Tuition and Education Amounts. ... Part C – New Brunswick tax Line 46 – New Brunswick 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 New Brunswick tax to enter on line 42800 of your return. ...

General information Alberta family employment tax credit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 48 – Alberta additional tax for minimum tax purposes Line 50 – Provincial foreign tax credit Lines 52 to 56 – Alberta political contribution tax credit Alberta stock savings plan tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $18,214. Line 5808 – Age amount You can 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 $71,624. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

General information Alberta family employment tax credit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 48 – Alberta additional tax for minimum tax purposes Line 50 – Provincial foreign tax credit Lines 52 to 56 – Alberta political contribution tax credit Alberta stock savings plan tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $18,214. Line 5808 – Age amount You can 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 $71,624. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5839 – Fitness 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 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5839 – Fitness 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 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5839 – Fitness 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 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 1996 or earlier Line 9 – Amount for dependent children born in 1996 or later 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 43 – Manitoba tax on split income Line 51 – Manitoba additional tax for minimum tax purposes Lines 53 and 54 – Political contribution tax credit Line 56 – Labour-sponsored funds tax credit Line 58 – Provincial foreign tax credit Line 60 – Manitoba community enterprise development tax credit (non-refundable) Line 62 – Manitoba small business venture capital tax credit Line 64 – Manitoba employee share purchase tax credit (non‑refundable) Line 66 – Manitoba mineral exploration tax credit Line 68 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1996 or earlier Line 16 – Credit for dependent children born in 1996 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2014 Line 21 – Net property tax paid in Manitoba for 2014 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2014 Line 37 – Seniors’ school tax rebate received Line 45 – RentAid and Rent Assist benefits received Line 49 – Social assistance recipients Other tax credits Line 51 – Primary caregiver tax credit Line 53 – Advance tuition fee income tax rebate Line 55 – Fertility treatment tax credit Line 57 – Co-op education and apprenticeship tax credit Line 59 – Odour-control tax credit Line 61 – Nutrient management tax credit Lines 63 and 64 – Green energy equipment tax credit Line 67 – Book publishing tax credit Line 69 – Cultural industries printing tax credit Line 71 – Manitoba community enterprise development tax credit (refundable) Line 73 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For more information What's new for 2014? ...

New Brunswick benefits for individuals and families New Brunswick harmonized sales tax credit New Brunswick child tax benefit File your return Completing your New Brunswick form Definitions Form NB428, New Brunswick Tax and Credits Part A – New Brunswick non-refundable tax credits 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 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant 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 – New Brunswick tax Line 38 – New Brunswick tax on split income Line 46 – New Brunswick additional tax for minimum tax purposes Line 48 – Provincial foreign tax credit Part D – New Brunswick low-income tax reduction Line 50 – Unused low-income tax reduction from your spouse or common-law partner Line 60 – Reduction for your spouse or common-law partner Line 61 – Reduction for an eligible dependant Part E – New Brunswick tax credits Lines 70 and 71 – Political contribution tax credit Line 73 – Labour-sponsored venture capital fund tax credit Line 75 – Small business investor tax credit New Brunswick seniors' home renovation tax credit Eligible expenses Expenses not eligible What's new for New Brunswick for 2018? ... Line 60 – Reduction for your spouse or common-law partner Claim $651 if you had a spouse or common-law partner on December 31, 2018. ... Part E – New Brunswick tax credits Lines 70 and 71 – Political contribution tax credit You can deduct part of the contributions you made in 2018 to political parties, district associations, or independent candidates registered in New Brunswick. ...

The gymnasium becomes a place of amusement during the exhibition as defined in the first category (“any … place … which is staged or held any … artistic … exhibition,”). ... At each event, the association offers a bouncy castle for the children of participants – parents pay $1 per child for entry. ... The church building is a place of amusement during the concert as defined in the first category of the definition (“any … place … at or in any part of which is staged or held any … musical or other performance, …”). ...

General information Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan 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 5821 – Amount for dependent children born in 1997 or later Line 5822 – Senior supplementary amount 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 5837 – Home buyers' amount 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 and 57 – Political contribution tax credit Lines 59 to 61 – Labour-sponsored venture capital tax credit Lines 64 to 68 – Saskatchewan employee's tools tax credit Lines 70 to 72 – Saskatchewan mineral exploration tax credit Line 74 – Saskatchewan graduate tuition tax credit Form SK479, Saskatchewan Credits Lines 1 to 7 – Active families benefit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $15,639. Line 5808 – Age amount You can 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 $67,226. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...