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For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, see Appendix D – Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R – Taxpayer Relief Provisions IC72-22R – Registered Retirement Savings Plans IC76-12R – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R – Non-Resident Income Tax IC78-10R – Books and Records Retention/Destruction IC78-18R – Registered Retirement Income Funds IC82-2R – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R – Customized Forms For more information What if you need help? ...

This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Line 11300 – Old age security (OAS) pension If you received the old age security (OAS) pension from Employment and Social Development Canada during 2024, you will receive a T4A(OAS) slip. ... Forms and publications Income Tax Package Guide T4155, Old Age Security Return of Income Guide (OASRI) for Non-Residents Form T1136, Old Age Security Return of Income (OASRI) Form T1136-WS, Old Age Security Return of Income (OASRI) Worksheet Related topics Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 23200 – Other deductions Line 23500 – Social benefits repayment Page details Date modified: 2025-01-21 ...

SR&ED Program archives – 2012 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2012 is organized by date. [2012-12-19] SR&ED Policy Review Project – December 2012 Update [2012-12-19] A brief history of the definition of SR&ED [2012-12-19] A brief history of the guidance on the eligibility of work [2012-12-19] Assistance and Contract Payments Policy [2012-12-19] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2012-12-19] Eligibility of Work for SR&ED Investment Tax Credits Policy [2012-12-19] Materials for SR&ED Policy [2012-12-19] Pool of Deductible SR&ED Expenditures Policy [2012-12-19] Prescribed Proxy Amount Policy [2012-12-19] Recapture of SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Capital Expenditures Policy [2012-12-19] SR&ED Claims for Partnerships Policy [2012-12-19] SR&ED During Production Runs Policy [2012-12-19] SR&ED Filing Requirements Policy [2012-12-19] SR&ED Glossary [2012-12-19] SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Lease Expenditures Policy [2012-12-18] SR&ED Overhead and Other Expenditures Policy [2012-12-19] SR&ED Salary or Wages Policy [2012-12-19] SR&ED Shared-Use-Equipment Policy [2012-12-19] SR&ED while Developing an Asset Policy [2012-12-19] Third-Party Payments Policy [2012-12-19] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2012-12-19] Traditional and Proxy Methods Policy [2012-12-07] Notices of Objection for SR&ED eligibility claims – Improved review process [2012-10-31] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length [2012-10-31] Your contribution to the online SR&ED eligibility self-assessment tool (ESAT) [2012-10-02] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [2012-08-02] Harper government launches consultations on contingency fees for the SR&ED tax incentive program [2012-07-05] SR&ED T661 claim form – 2012 Revision [2012-04-18] Revised SR&ED filing requirements for partnerships with corporations as members [2012-03-31] Federal SR&ED Legislative Proposals Status as at March 31, 2012 [2012-03-30] Scientific Research and Experimental Development (SR&ED) Program (CRA 2012 Budget News) Page details Date modified: 2016-07-19 ...

This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Box 17 – Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...

Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Amounts that are not reported or taxed Report foreigning 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 Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends 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 12700 – Taxable capital gains Line 12900 – Registered retirement savings plan (RRSP) income Line 12905 – Taxable first home savings account (FHSA) income Line 12906 – Taxable FHSA income – other Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Completing your return To complete your return: Determine if, in 2023, you were a deemed resident of Canada, non-resident of Canada or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act (see Determining your residency status) Follow the symbols that correspond to your situation. ... If you are a non-resident electing under section 217 or section 216.1, see “ Completing your section 217 return ” or “ Completing your section 216.1 return ”. ... New ⬤Line 12906 – Taxable FHSA income – other Enter the amount from boxes 24 and 28 of all T4FHSA slips. ⬤▮▲ Line 13000 – Other income Report any taxable income that has not been or should not be reported anywhere else on the return. ...