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REMINDER: Use of correct mailing address – Form T3010/T3010A Information online Receipts – Who is the donor? ... " Substantially all " has been considered by the CRA to generally mean 90% or more. ... Enduring property Summary: The definition of “ enduring property ” applies for the purpose of the definition “disbursement quota” and applies to fiscal periods that begin after March 22, 2004. ...

REMINDER: Use of correct mailing address – Form T3010/T3010A Information online Receipts – Who is the donor? ... " Substantially all " has been considered by the CRA to generally mean 90% or more. ... Enduring property Summary: The definition of “ enduring property ” applies for the purpose of the definition “disbursement quota” and applies to fiscal periods that begin after March 22, 2004. ...

Step 2 – Total income – Determine your total income at line 150. Step 3 – Net income – To determine your net income at line 236, claim any deductions that apply to you. Step 4 – Taxable income – To determine your taxable income at line 260; claim any deductions that apply to you. ... Symbols ⬤ = deemed residents of Canada ▮ = non-residents of Canada ▲ = non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act Getting started Gather all the documents you need to complete your return. ...

Step 6- Provincial or territorial tax Calculation of provincial and territorial tax (page 6 of your return) Step 7 – Refund or Balance owing Summary of tax and credits (page 7 of your return) Line 42000 – Net federal tax Line 42100 – CPP contributions payable on self-employment and other earnings Line 42120 – Employment insurance premiums payable on self-employment and other eligible earnings Line 42200 – Social benefits repayment 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 44800 – CPP overpayment Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45400 – Refund of investment tax credit Line 45600 – Part XII.2 trust tax credit Line 45700 – Employee and partner GST/HST rebate Lines 46800 and 46900 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing After sending your return Notice of assessment Processing time How to change a return What to do if you are not satisfied with the CRA’s service or you have experienced reprisal For more information What if you need help? ... Step 7 – Refund or balance owing Summary of tax and credits (page 7 of your return) ⬤▮▲Line 42000 – Net federal tax Enter the amount from line 68 of your return. ... Non-residents and non-residents electing under section 217 – If you disposed of taxable Canadian property in 2019, enter the tax payment you made to us, as shown on your certificate of compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada). ...

Anti-avoidance rules for subsection 1102(14) of the Regulations are provided in subsection 1102(20). ¶ 6. ... The term " primarily " means " principally " or " chiefly ". ... Subsection 1104(9) of the Regulations provides that for purposes of Classes 29 and 39, " manufacturing or processing " does not include farming, fishing, logging, construction, and specified resource activities. ...

Table of contents New for Ontario for 2021 Ontario benefits for individuals and families Ontario child benefit File your return Ontario opportunities fund Completing your Ontario forms Definitions Form ON428, Ontario Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Ontario tax on taxable income Ontario tax rates for 2021 Part B – Ontario 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 58185 – Ontario caregiver amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your unused tuition and education amounts Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Ontario tax Line 52 – Ontario tax on split income Line 72 – Ontario additional tax for minimum tax purposes Ontario tax reduction Line 75 – Reduction for dependent children born in 2003 or later Line 76 – Reduction for dependants with a mental or physical impairment Line 82 – Provincial foreign tax credit Line 85 – Low-income individuals and families tax (LIFT) credit Line 87 – Community food program donation tax credit for farmers Line 89 – Ontario health premium Form ON479, Ontario Credits Ontario childcare access and relief from expenses (CARE) tax credit Ontario jobs training tax credit Ontario seniors' public transit tax credit Ontario seniors' home safety tax credit Ontario political contribution tax credit Ontario focused flow-through share tax credit Ontario co-operative education tax credit Form ON-BEN, Application for the 2022 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant File your return Complete Form ON-BEN Ontario trillium benefit (OTB) Ontario sales tax credit (OSTC) Ontario energy and property tax credit (OEPTC) Northern Ontario energy credit (NOEC) Ontario senior homeowners' property tax grant (OSHPTG) Amounts paid for a principal residence in 2021 New for Ontario for 2021 The personal income levels and most provincial non-refundable tax credit amounts have changed. ... Line 58560 – Your unused tuition and education amounts Complete Schedule ON(S11), Ontario Tuition and Education Amounts. ... Part C – Ontario tax Line 52 – Ontario tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Ontario tax to enter on line 42800 of your return. ...

Table of contents New for Ontario for 2020 Ontario benefits for individuals and families Ontario child benefit File your return Ontario opportunities fund Completing your Ontario forms Definitions Form ON428, Ontario Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Ontario tax on taxable income Ontario tax rates for 2020 Part B – Ontario 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 58185 – Ontario caregiver amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your unused tuition and education amounts Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Ontario tax Line 49 – Ontario tax on split income Line 69 – Ontario additional tax for minimum tax purposes Ontario tax reduction Line 72 – Reduction for dependent children born in 2002 or later Line 73 – Reduction for dependants with a mental or physical impairment Line 79 – Provincial foreign tax credit Line 82 – Low-income individuals and families tax (LIFT) credit Line 84 – Community food program donation tax credit for farmers Line 86 – Ontario health premium Form ON479, Ontario Credits Ontario childcare access and relief from expenses (CARE) tax credit Ontario seniors' public transit tax credit Ontario political contribution tax credit Ontario focused flow-through share tax credit Ontario tax credits for self-employed individuals Ontario apprenticeship training tax credit Ontario co-operative education tax credit Form ON-BEN, Application for the 2021 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant File your return Complete Form ON-BEN Ontario trillium benefit (OTB) Ontario sales tax credit (OSTC) Ontario energy and property tax credit (OEPTC) Northern Ontario energy credit (NOEC) Ontario senior homeowners' property tax grant (OSHPTG) Amounts paid for a principal residence in 2020 New for Ontario for 2020 The personal income levels and most provincial non-refundable tax credit amounts have changed. ... Part C – Ontario tax Line 49 – Ontario tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Ontario tax to enter on line 42800 of your return. ... For a full list of qualifying skilled trades, go to Apprenticeship Training Tax Credit – Appendix A. ...

Receipts – Do not include your receipts or Form T929, but keep them in case we ask to see them. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 Line 217- Business investment loss A business investment loss is a special type of capital loss. ... Receipts – Do not include Form T1223, but keep it in case we ask to see it. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 Line 232- Other deductions Use this line to claim allowable amounts not deducted anywhere else on this return. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Receipts – Do not include your receipts or Form T929, but keep them in case we ask to see them. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 Line 217- Business investment loss A business investment loss is a special type of capital loss. ... Receipts – Do not include Form T1223, but keep it in case we ask to see it. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 Line 232- Other deductions Use this line to claim allowable amounts not deducted anywhere else on this return. ... Previous page | Table of contents | Next page Page details Date modified: 2008-01-03 ...

Single individual Net income- From $ 0 To $ 29,500 Tax credit rate- 25.0 % Net income- From $ 29,501 To $ 30,000 Tax credit rate- 23.5 % Net income- From $ 30,001 To $ 30,500 Tax credit rate- 22.0 % Net income- From $ 30,501 To $ 31,000 Tax credit rate- 20.5 % Net income- From $ 31,001 To $ 31,500 Tax credit rate- 19.0 % Net income- From $ 31,501 To $ 32,000 Tax credit rate- 17.5 % Net income- From $ 32,001 To $ 32,500 Tax credit rate- 16.0 % Net income- From $ 32,501 To $ 33,000 Tax credit rate- 14.5 % Net income- From $ 33,001 To $ 33,500 Tax credit rate- 13.0 % Net income- From $ 33,501 To $ 34,000 Tax credit rate- 11.5 % Net income- From $ 34,001 To $ 34,500 Tax credit rate- 10.0 % Net income- From $ 34,501 To $ 35,000 Tax credit rate- 8.5 % Net income- From $ 35,001 To $ 35,500 Tax credit rate- 7.0 % Net income- From $ 35,501 To $ 36,000 Tax credit rate- 5.5 % Net income- From $ 36,001 To $ 36,500 Tax credit rate- 4.0 % Net income- From $ 36,501 To $ 37,000 Tax credit rate- 2.5 % Married / Living common-law Net income- From $ 0 To $ 50,000 Tax credit rate- 25.0 % Net income- From $ 50,001 To $ 51,000 Tax credit rate- 23.5 % Net income- From $ 51,001 To $ 52,000 Tax credit rate- 22.0 % Net income- From $ 52,001 To $ 53,000 Tax credit rate- 20.5 % Net income- From $ 53,001 To $ 54,000 Tax credit rate- 19.0 % Net income- From $ 54,001 To $ 55,000 Tax credit rate- 17.5 % Net income- From $ 55,001 To $ 56,000 Tax credit rate- 16.0 % Net income- From $ 56,001 To $ 57,000 Tax credit rate- 14.5 % Net income- From $ 57,001 To $ 58,000 Tax credit rate- 13.0 % Net income- From $ 58,001 To $ 59,000 Tax credit rate- 11.5 % Net income- From $ 59,001 To $ 60,000 Tax credit rate- 10.0 % Net income- From $ 60,001 To $ 61,000 Tax credit rate- 8.5 % Net income- From $ 61,001 To $ 62,000 Tax credit rate- 7.0 % Net income- From $ 62,001 To $ 63,000 Tax credit rate- 5.5 % Net income- From $ 63,001 To $ 64,000 Tax credit rate- 4.0 % Net income- From $ 64,001 To $ 65,000 Tax credit rate- 2.5 % Date modified: 2002-12-13 ...