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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 Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits Line 484 – Refund Line 485 – Balance owing After you file Notice of assessment (NOA) What happens to your return after we receive it? ... Visit When you owe money – collections at the CRA to learn more about managing your tax debt. ... By phone (businesses) – You can call 1-800-959-5525 (for service in English). ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 423 – Family tax cut Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 59 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For explanations on eligible dividends and " other than eligible dividends ", see line 120. ... Previous page | Table of contents | Next page Date modified: 2015-02-02 ...

Step 1 of Schedule 1 – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Canada caregiver amount Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount New⬤▮▲Line 304 – Canada caregiver amount for spouse or common-law partner, or an eligible dependant age 18 or older Line 305 – Amount for an eligible dependant Line 307 – Canada caregiver amount for other infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 352 and 367 – Canada caregiver amount for infirm children under 18 years of age Line 369 – Home buyers' amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Line 398 – Home accessibility expenses Step 1 of Schedule 1 – Federal non-refundable tax credits These credits reduce your federal tax owing. ... ⬤▮▲Line 300 – Basic personal amount Claim $11,635. ⬤▮▲ Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2017, and your net world income (line 236 of your return) is less than $84,597. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 22100 – Carrying charges and interest expenses Policy loan interest Refund interest Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Making additional CPP contributions How to calculate your contributions Request for refund of CPP contributions Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Repayment of salary or wages Legal fees Employees profit-sharing plan (EPSP) Line 23200 – Other deductions Income amounts repaid Employment insurance (EI) benefits Legal fees Other deductible amounts Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Exempt foreign income Vow of perpetual poverty Employees of prescribed international organizations Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Line 23200 – Other deductions Claim the allowable amounts not deducted elsewhere on your return. ... Line 25600 – Additional deductions In the space provided on the return, specify the deduction you are claiming. ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... Line 405 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...

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 Line 476 – Tax paid by instalments Line 484 – Refund Line 485 – Balance owing After you file Notice of assessment (NOA) What happens to your return after we receive it? ... Line 422 – Social benefits repayment Claim the social benefits repayment from line 235 of your return. ... Visit When you owe money – collections at the CRA to learn more about managing your tax debt. ...

Step 2 of Schedule 1 – Federal tax on taxable income Step 3 of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Line 445 – Section 217 tax adjustment Line 55 – Surtax for non-residents of Canada and deemed residents of Canada Calculation of provincial and territorial tax Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 39 of Schedule 1. ... Supporting documents – Attach your official provincial slips. ⬤Line 424 – Federal tax on split income This tax applies to certain types of income of a child born in 2000 or later. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 367 – Amount for children born in 1997 or later Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 365 – Children's fitness amount Line 370 – Children's arts amount Line 369 – Home buyers' amount Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your Tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts These credits reduce your federal tax. ... Line 300 – Basic personal amount Claim $11,138. Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... Previous page | Table of contents | Next page Date modified: 2015-02-02 ...

Step A of Schedule 1 – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Canada caregiver amount Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 304 – Canada caregiver amount for spouse or common-law partner, or an eligible dependant age 18 or older Line 305 – Amount for an eligible dependant Line 307 – Canada caregiver amount for other infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 352 and 367 – Canada caregiver amount for infirm children under 18 years of age Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 369 – Home buyers' amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Line 398 – Home accessibility expenses Step A of Schedule 1 – Federal non-refundable tax credits These credits reduce your federal tax you have to pay. ... ⬤▮▲Line 300 – Basic personal amount Claim $11,809. ⬤▮▲ Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2018, and your net world income (line 236 of your return) is less than $85,863. ...

Federal tax and credits (Schedule 1) Minimum tax Federal non-refundable tax credits (lines 300 to 395) Newcomers to Canada and emigrants Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 367 – Family caregiver amount for children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Federal tax and credits (Schedule 1) If you are filing a paper return, attach a completed Schedule 1. ... Line 300 – Basic personal amount Claim $11,327. Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $82,353. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...