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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. ...

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 5830 – Volunteer firefighters' amount (VFA) and Line 5845 – Search and rescue volunteers' amount (SRVA) 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 1997 or earlier Line 9 – Amount for dependent children born in 1997 or later 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 45 – Manitoba tax on split income Line 53 – Manitoba additional tax for minimum tax purposes Lines 55 and 56 – Political contribution tax credit Line 58 – Labour-sponsored funds tax credit Line 60 – Provincial foreign tax credit Line 62 – Manitoba community enterprise development tax credit (non-refundable) Line 64 – Manitoba small business venture capital tax credit Line 66 – Manitoba employee share purchase tax credit (non-refundable) Line 68 – Manitoba mineral exploration tax credit Line 70 – 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 1997 or earlier Line 16 – Credit for dependent children born in 1997 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 2015 Line 21 – Net property tax paid in Manitoba for 2015 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2015 Line 37 – Seniors' school tax rebate received Line 45 – 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 – Paid work experience 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 2015? ...

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 5830 – Volunteer firefighters' amount (VFA) and Line 5845 – Search and rescue volunteers' amount (SRVA) 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 1997 or earlier Line 9 – Amount for dependent children born in 1997 or later 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 45 – Manitoba tax on split income Line 53 – Manitoba additional tax for minimum tax purposes Lines 55 and 56 – Political contribution tax credit Line 58 – Labour-sponsored funds tax credit Line 60 – Provincial foreign tax credit Line 62 – Manitoba community enterprise development tax credit (non-refundable) Line 64 – Manitoba small business venture capital tax credit Line 66 – Manitoba employee share purchase tax credit (non-refundable) Line 68 – Manitoba mineral exploration tax credit Line 70 – 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 1997 or earlier Line 16 – Credit for dependent children born in 1997 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 2015 Line 21 – Net property tax paid in Manitoba for 2015 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 34 – School tax assessed in Manitoba for 2015 Line 37 – Seniors' school tax rebate received Line 45 – 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 – Paid work experience 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 2015? ...

Table of contents New for Newfoundland and Labrador for 2022 Newfoundland and Labrador benefits for individuals and families Newfoundland and Labrador child benefit (and pre-natal infant 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 2022 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 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Newfoundland and Labrador tax Line 64 – Newfoundland and Labrador tax on split income Line 71 – Newfoundland and Labrador additional tax for minimum tax purposes Line 73 – Provincial foreign tax credit Line 76 – Newfoundland and Labrador political contribution tax credit Line 78 – Direct equity tax credit Line 80 – Resort property investment tax credit Line 82 – Venture capital tax credit Newfoundland and Labrador low-income tax reduction Line 86 – 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 96 – Reduction for spouse or common-law partner Line 97 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim Form NL479, Newfoundland and Labrador Credits Physical activity tax credit Research and Development Tax Credit (Individuals) New for Newfoundland and Labrador for 2022 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 96 – Reduction for spouse or common-law partner Claim $494 if you had a spouse or common-law partner on December 31, 2022. ...

Table of contents New for Manitoba for 2019 Manitoba tax credit programs For more information Completing your Manitoba forms Definitions Form MB428, Manitoba Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdications Part A – Manitoba 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 58325 – Fitness Amount Line 58326 – Children's arts 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 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Schedule MB428–A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner who is 65 years of age or older 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 2001 or earlier Line 9 – Amount for dependent children born in 2001 or later Part B – Manitoba tax on taxable income Manitoba tax rates for 2019 Part C – Manitoba tax Line 52 – Manitoba tax on split income Line 60 – Manitoba additional tax for minimum tax purposes Lines 62 and 63 – Manitoba political contribution tax credit Line 65 – Labour-sponsored funds tax credit Line 67 – Provincial foreign tax credit Line 69 – Manitoba community enterprise development tax credit (non-refundable) Line 71 – Manitoba small business venture capital tax credit Line 73 – Manitoba employee share purchase tax credit (non-refundable) Line 75 – Manitoba mineral exploration tax credit Form MB479, Manitoba Credits Personal tax credit Education property tax credit Principal Residence Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Fertility treatment tax credit Line 65 – Paid work experience tax credit Line 67 – Unused odour-control tax credit Lines 69 and 70 – Green energy equipment tax credit Line 73 – Book publishing tax credit Line 75 – Cultural industries printing tax credit Line 77 – Manitoba community enterprise development tax credit (refundable) Line 79 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table New for Manitoba for 2019 The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased. ... Line 58560 – Your tuition and education amounts Complete Schedule MB(S11), Provincial Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2019 Enter on line 61100 the total rent you paid in Manitoba for 2019. ...

Table of contents New for Ontario for 2019 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 2019 – Multiple Jurisdictions Part A – 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 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Part B – Ontario tax on taxable income Ontario tax rates for 2019 Part C – Ontario tax Line 45 – Ontario tax on split income Line 64 – Ontario additional tax for minimum tax purposes Ontario tax reduction Line 68 – Reduction for dependent children born in 2001 or later Line 69 – Reduction for dependants with a mental or physical impairment Line 75 – Ontario foreign tax credit Line 77 – Low-income individuals and families tax credit Line 79 – Community food program donation tax credit for farmers Line 81 – Ontario health premium Form ON479, Ontario Credits Line 1 – Ontario childcare access and relief from expenses tax credit Line 2 – Ontario senior's public transit tax credit Lines 3 and 4 – Ontario political contribution tax credit Line 5 – Ontario focused flow-through share tax credit Ontario tax credits for self-employed individuals Line 7 – Ontario apprenticeship training tax credit Line 8 – Ontario co-operative education tax credit Form ON-BEN, Application for the 2020 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 2019 New for Ontario for 2019 The personal income levels and most provincial non-refundable tax credit amounts have changed. ... For more information, see Line 77 – Low-income individuals and families tax credit. ... For more information, see Line 1 – Childcare access and relief from expenses tax credit. ...

Completing your Yukon forms Definitions Form YT428, Yukon Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Yukon tax on taxable income Yukon tax rates for 2022 Part B – 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 amount transferred from a child or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Yukon tax Line 51 – Yukon tax on split income Line 58 – Yukon additional tax for minimum tax purposes Line 61 – Territorial foreign tax credit Line 67 – Business investment tax credit Line 75 – Yukon First Nations income tax credit Line 78 – Yukon political contribution tax credit Form YT479, Yukon Credits Children's fitness tax credit Research and development tax credit Yukon Business Carbon Price Rebate New for Yukon for 2022 The personal income levels and most territorial non-refundable tax credits 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 51 – Yukon 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 Yukon tax to enter on line 42800 of your return. ...

Application of Part IV Tax Calculation of Part IV tax – subsection 186(1) ¶ 6. ... Timing of payment of Part IV tax – dividends received from connected payer corporations ¶ 19. ... New ¶ 14 has been added to explain the CRA's view concerning the expression “full voting rights under all circumstances”. ¶ 15 is essentially former ¶ 9. ...

Application of Part IV Tax Calculation of Part IV tax – subsection 186(1) ¶ 6. ... Timing of payment of Part IV tax – dividends received from connected payer corporations ¶ 19. ... New ¶ 14 has been added to explain the CRA's view concerning the expression “full voting rights under all circumstances”. ¶ 15 is essentially former ¶ 9. ...

Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax Part A – Northwest Territories 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 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 Part C – 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 What’s new for the Northwest Territories for 2018? ... Line 5844 – Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. ... Line 5856 – Your tuition and education amounts Complete Schedule NT(S11), Territorial Tuition and Education Amounts. ...