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Federal political contribution tax credit If your total federal contribution is $100 or less: Your total contribution $ × 75% = $ 1 Enter the amount on line 1 on line 410 of your return. If your total federal contribution is more than $100 but not more than $550: Your total contribution $ On the first- 100.00 the credit is $ 75.00 2 On the rest $ × 50% = + 3 Line 2 plus line 3 $ 4 Enter the amount on line 4 on line 410 of your return. If your total federal contribution is more than $550: Your total contribution $ On the first- 550.00 the credit is $ 300.00 5 On the rest $ × 33.33% = + 6 Line 5 plus line 6 $ 7 Enter on line 410 of your return $500 or the amount from line 7, whichever is less. ...

Reducing the paperwork burden for small excise taxpayers – amendments allow certain small remitters to file and remit semi-annually rather than monthly. Please go to the Fall 2010 edition of the Excise and GST/HST News – No.78 for more information on the Paper Burden Reduction Initiative. ... For further information, see GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children's Goods. ...

Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Deceased Persons Specified foreign property (page 2 of your return) Your residency status Step 2 – Total income Calculation of total income (page 3 of your return) Amounts that are not taxed Report foreign income and other foreign amounts 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 Pension income splitting Line 11600 – Elected split-pension amount Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan maternity and paternity benefits Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income: limited or non-active partners only Line 12500 – Registered disability savings plan (RDSP) income Line 12600 – Rental income Line 12700 – Taxable capital gains Line 12800 – Support payments received Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Scholarships, fellowships, bursaries, and artists’ project grants Lines 13499, 13500, 13700, 13900, 14100,14300 – Self-employment income Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements Other amounts you need to report throughout the return Retroactive lump-sum payments Loans and transfers of property Tax shelters Step 1 – Identification and other information Use the instructions provided on your return to complete Step 1. ... ⬤▲Line 11300 – Old age security (OAS) pension Non-residents electing under section 217 – Your OAS benefits may be shown in box 16 of your NR4-OAS slip. ... ⬤▲Line 11400 – CPP or QPP benefits Non-residents electing under section 217 – Your CPP or QPP benefits may be shown in box 16 and/or 26 of your NR4 slips. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...

See " Transferring and carrying forward amounts " for more information. ... Dan's calculations are: Other dependant's medical expenses (Marc) $ 2,000 Less: $1,926 or 3% of line 236 for Marc (whichever is less) − $ 180 Subtotal = $ 1,820 Total allowable medical expenses for Marc (maximum $10,000) $ 1,820 Other dependant's medical expenses (Ross) $11,000 Less: $1,926 or 3% of line 236 for Ross (whichever is less) − $ 240 Subtotal = $10,760 Total allowable medical expenses for Ross (maximum $10,000) $10,000 Dan has to complete Schedule 5 and claim $11,820 ($1,820 for Marc and $10,000 for Ross) on line 331. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) How to complete this section Removal from the Register Contact Elections Canada Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2017, even if you did not receive an information slip. ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) How to complete this section Removal from the Register Contact Elections Canada Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2016, even if you did not receive an information slip. ...

Step 6 – Refund or balance owing Summary of tax and credits (page 4 of your return) Line 420 – Net federal tax Line 421 – CPP contributions payable on self-employment and other earnings ▼ Line 422 – Social benefits repayment ▼ Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings ▼ Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec ▼ Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children’s fitness tax credit Prescribed program How to claim this credit New Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense How to claim this credit ▼ Line 476 – Tax paid by instalments ▼ Line 479 – Provincial or territorial credits ▼ Line 484 – Refund When can you expect your refund? ... Direct deposit ▼ Line 485 – Balance owing After you file Notice of assessment What happens to your return after we receive it? ... Claim the amount from line 10 of your Schedule 13 on line 430. ▼ Line 422 – Social benefits repayment Claim the social benefits repayment from line 235 of your return. ▼ Line 428 – Provincial or territorial tax If you were not a resident of Quebec on December 31, 2016, use Form 428 to calculate your provincial or territorial tax. ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Tax on split income Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2018, even if you did not receive an information slip. ...

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 ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Tax rates and income thresholds For 2023, the Yukon tax rates and income thresholds are: Chart 2 – 2023 Yukon tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 53,359.00 0.0640 0 53,359.01 106,717.00 0.0900 1,387 106,717.01 165,430.00 0.1090 3,415 165,430.01 500,000.00 0.1280 6,558 500,000.01 and over 0.1500 17,558 Canada Employment Amount The non-refundable tax credit for CEA is built into the territorial payroll deductions tables. ... 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 − (4,015.00) (6) Annual taxable income $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate based on Chart 1 $53,635.84 × 0.205 $10,995.35 (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) $8,060.35 (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) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Yukon: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.09 $4,827.23 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,387.00) (16) Territorial tax on income for Yukon (line 14 minus line 15) $3,440.23 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1YT $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 (18) Multiply the total on line 17 by the lowest territorial tax rate for the year. × 0.064 (19) Total territorial tax credits − (1,298.32) (20) Total territorial tax payable for the year (line 16 minus line 19) $2,141.91 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20). ...