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Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the New Brunswick tax rates and income thresholds are: Chart 2 – 2023 New Brunswick tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 47,715.00 0.0940 0 47,715.01 95,431.00 0.1400 2,195 95,431.01 176,756.00 0.1600 4,104 176,756.01 and over 0.1950 10,290 Personal amounts For 2023, the New Brunswick non-refundable personal tax credits are: 2023 New Brunswick non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 12,458 10,741 10,741 For more detailed information on the personal amounts, go to Form TD1NB, 2023 New Brunswick Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 &nbsp &nbsp &nbsp − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) $2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * $1,002.45 the Canada employment amount (annual maximum $1,368.00) $1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for New Brunswick: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1400 $8,071.12 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) (2,195.00) (16) Provincial tax on income for New Brunswick (line 14 minus line 15) $5,876.12 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1NB $12,458.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) $2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * $1,002.45 Total $16,376.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0940 (19) Total provincial tax credits (1,539.36) (20) Basic provincial tax (line 16 minus line 19) $4,336.76 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (27) Total federal and provincial tax deductions for the year (line 13 plus line 26). ...

Table of contents New for Newfoundland and Labrador for 2021 Newfoundland and Labrador benefits for individuals and families Newfoundland and Labrador child benefit (and mother baby nutrition supplement) Newfoundland and Labrador income supplement Newfoundland and Labrador seniors' benefit File your return Completing your Newfoundland and Labrador forms Definitions Form NL428, Newfoundland and Labrador Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Newfoundland and Labrador tax on taxable income Newfoundland and Labrador tax rates for 2021 Part B – Newfoundland and Labrador 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 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers’ amount Line 58320 – Child care amount Line 58330 – Adoption expenses 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 and education amounts transferred from a child or grandchild 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 – Newfoundland and Labrador tax Line 57 – Newfoundland and Labrador tax on split income Line 64 – Newfoundland and Labrador additional tax for minimum tax purposes Line 66 – Provincial foreign tax credit Line 69 – Newfoundland and Labrador political contribution tax credit Line 71 – Direct equity tax credit Line 73 – Resort property investment tax credit Line 75 – Venture capital tax credit Newfoundland and Labrador low-income tax reduction Line 79 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Newfoundland and Labrador low-income tax reduction Line 89 – Reduction for spouse or common-law partner Line 90 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim Form NL 479, Newfoundland and Labrador Credits Physical activity tax credit Research and Development Tax Credit (Individuals) New for Newfoundland and Labrador for 2021 The personal income levels used to calculate your Newfoundland and Labrador tax have changed. ... Line 58320 – Child care amount You can claim this amount if you met the rules for claiming the amount on line 21400 of your return. ... Line 89 – Reduction for spouse or common-law partner Claim $481 if you had a spouse or common-law partner on December 31, 2021. ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45)* ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45)* 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − ($3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Prince Edward Island: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.138 $7,955.82 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,279.00) (16) Provincial tax on income for Prince Edward Island (line 14 minus line 15) $6,676.82 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1PE $12,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $15,918.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year × 0.098 (19) Total provincial tax credits − ($1,559.98) (20) Basic provincial tax (line 16 minus line 19) $5,116.84 (21) Add provincial surtax: where line 20 is less than or equal to $12,500, the surtax is $0 where line 20 is greater than $12,500, the surtax is 10% of line 20 that exceeds $12,500 0.00 (22) Total provincial tax payable for the year (line 20 plus line 21) $5,116.84 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (23) Total federal and provincial tax deductions for the year (line 13 plus line 22). ...

Direct deposit Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax and Credits 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 1999 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 2000 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 51 – Saskatchewan additional tax for minimum tax purposes Line 53 – Provincial foreign tax credit Lines 55 and 56 – Political contribution tax credit Lines 58 to 60 – Labour-sponsored venture capital tax credit Line 63 – Saskatchewan employee's tools tax credit Lines 65 to 67 – Saskatchewan mineral exploration tax credit Line 69 – Saskatchewan graduate tuition tax credit For more information What's new for 2017? ... For more information, go to NETFILE – Overview. ReFILE – This service allows you to submit a request to adjust your return using NETFILE. ... Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated. ...

Table of contents New for Saskatchewan for 2020 Saskatchewan benefits for individuals and families Saskatchewan low-income tax credit File your return Completing your Saskatchewan form Definitions Form SK428, Saskatchewan Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Saskatchewan tax on taxable income Saskatchewan tax rates for 2020 Part B – Saskatchewan 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 58210 – Amount for dependent children born in 2002 or later Line 58220 – Senior supplementary amount Line 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers' amount Line 58317 – Volunteer emergency medical first responders' amount Line 58357 – First-time homebuyers' amount 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 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 – Saskatchewan tax Line 55 – Saskatchewan farm and small business capital gains tax credit Line 57 – Saskatchewan tax on split income Line 64 – Saskatchewan additional tax for minimum tax purposes Line 66 – Provincial foreign tax credit Line 69 – Saskatchewan political contribution tax credit Lines 71 to 73 – Labour-sponsored venture capital tax credit Lines 75 to 77 – Saskatchewan mineral exploration tax credit Line 79 – Saskatchewan graduate tuition tax credit New for Saskatchewan for 2020 There are three new non-refundable tax credits available to eligible volunteers beginning January 1st, 2020: the volunteer firefighters' amount, search and rescue volunteers' amount, and volunteer emergency medical first responders' amount. ... Line 58440 – Disability amount for self You can claim this amount if the rules are met for claiming the amount on line 31600 of your return. ... Line 58560 – Your unused tuition and education amounts Complete Schedule SK(S11), Saskatchewan Tuition and Education Amounts. ...

Table of contents New for Nova Scotia for 2020 Nova Scotia benefits for individuals and families Nova Scotia child benefit Nova Scotia affordable living tax credit File your return Completing your Nova Scotia form Definitions Form NS428, Nova Scotia Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Nova Scotia tax on taxable income Nova Scotia tax rates for 2020 Part B – Nova Scotia 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 58230 – Amount for young children 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 and education amounts transferred from a child 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 – Nova Scotia tax Line 47 – Nova Scotia tax on split income Line 54 – Nova Scotia additional tax for minimum tax purposes Line 56 – Provincial foreign tax credit Nova Scotia research and development tax credit recapture Nova Scotia low-income tax reduction Adjusted family income calculation for the Nova Scotia low-income tax reduction Line 66 – Reduction for spouse or common-law partner Line 67 – Reduction for an eligible dependant Line 69 – Reduction for dependent children born in 2002 or later Line 78 – Nova Scotia political contribution tax credit Line 80 – Food bank tax credit for farmers Line 83 – Labour-sponsored venture-capital tax credit Line 85 – Equity tax credit Line 87 – Innovation equity tax credit Line 89 – Venture capital tax credit Line 91 – Age tax credit Line 93 – Nova Scotia volunteer firefighters and ground search and rescue tax credit New for Nova Scotia for 2020 Beginning in 2020, the Nova Scotia tuition and education amounts will be reduced by any Canada training credit claimed for the year. ... Line 58560 – Your tuition and education amounts Complete Schedule NS(S11), Nova Scotia Tuition and Education Amounts. ... Part C – Nova Scotia tax Line 47 – Nova Scotia tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T1206, Tax on Split Income, to calculate the Nova Scotia tax to enter on line 42800 of your return. ...

Direct deposit Alberta climate leadership adjustment rebate Alberta family employment tax credit Alberta child benefit 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 2000 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 47 – Alberta additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Lines 51 to 55 – Alberta political contributions tax credit Lines 57 to 59 – Alberta investor tax credit Alberta stock savings plan tax credit For more information What's new for 2017? ... For more information, go to NETFILE – Overview. ReFILE – This service allows you to submit a request to adjust your return using NETFILE. ... Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated. ...

In This Issue Eligible Dividend Designation – Subsection 89(14) The “More Than Five Full-Time Employees” Test Meaning of “Business” Rulings (Opinions) on Proposed Legislative Amendments Definition of “Tax Shelter” – Subsection 237.1(1) Donation of Flow-Through Shares – subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debentures – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

In This Issue Eligible Dividend Designation – Subsection 89(14) The “More Than Five Full-Time Employees” Test Meaning of “Business” Rulings (Opinions) on Proposed Legislative Amendments Definition of “Tax Shelter” – Subsection 237.1(1) Donation of Flow-Through Shares – subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debentures – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

Table of contents New for Newfoundland and Labrador for 2020 Newfoundland and Labrador benefits for individuals and families Newfoundland and Labrador child benefit (and mother baby nutrition supplement) Newfoundland and Labrador income supplement Newfoundland and Labrador seniors' benefit File your return Completing your Newfoundland and Labrador form Definitions Form NL428, Newfoundland and Labrador Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Newfoundland and Labrador tax on taxable income Newfoundland and Labrador tax rates for 2020 Part B – Newfoundland and Labrador 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 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers’ amount Line 58320 – Child care amount Line 58330 – Adoption expenses 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 and education amounts transferred from a child 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 – Newfoundland and Labrador tax Line 54 – Newfoundland and Labrador tax on split income Line 61 – Newfoundland and Labrador additional tax for minimum tax purposes Line 63 – Provincial foreign tax credit Line 66 – Newfoundland and Labrador political contribution tax credit Line 68 – Direct equity tax credit Line 70 – Resort property investment tax credit Line 72 – Venture capital tax credit Newfoundland and Labrador low-income tax reduction Line 76 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Newfoundland and Labrador low-income tax reduction Line 86 – Reduction for spouse or common-law partner Line 87 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim New for Newfoundland and Labrador for 2020 The personal income levels used to calculate your Newfoundland and Labrador tax have changed. ... Line 58320 – Child care amount You can claim this amount if you met the rules for claiming the amount on line 21400 of your return. ... Line 86 – Reduction for spouse or common-law partner Claim $479 if you had a spouse or common-law partner on December 31, 2020. ...