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Step B of Schedule 1 – Federal tax on taxable income Step C 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 RRSP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund 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 54 – Surtax for non-residents of Canada and deemed residents of Canada Step B of Schedule 1 – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Step B of your Schedule 1. ... ⬤▮▲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 return. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

ARCHIVED- Income Tax – Technical News Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... In This Issue Large corporation Tax – Long Term Debt Section 86.1 – Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans The Income Tax Technical News is produced by the Policy and Legislation Branch. ... If you have any comments or suggestions about the matters discussed in this publication, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 or by e-mail at the following address: bulletins@ccra.gc.ca Large Corporations Tax – Long-Term Debt Paragraph 42 of Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations, comments on the meaning of "long-term debt" of a financial institution for Part I.3 of the Income Tax Act (the Act) purposes. ...

Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Emergency services volunteers Security options benefits Wage-loss replacement plan income Member of the clergy Line 10400 – Other employment income Retirement income – Summary table Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Lump-sum benefits CPP or QPP disability benefit (box 16) CPP or QPP child benefit (box 17) CPP or QPP death benefit (box 18) Line 11500 – Other pensions and superannuation Pension income splitting Pensions from a foreign country United States individual retirement arrangement (IRA) United States Social Security Line 11600 – Elected split-pension amount Line 11700 – Universal child care benefit (UCCB) If you were a single parent Special calculation 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 If you did not receive an information slip Line 12100 – Interest and other investment income Information slips Foreign income Bank accounts Term deposits, guaranteed investment certificates (GICs), and other similar investments Treasury bills Earnings on life insurance policies Line 12200 – Net partnership income: limited or non-active partners only Line 12600 – Net rental income Line 12700 – Taxable capital gains Line 12800 – Support payments received Line 12900 – RRSP income RRSPs for spouse or common-law partner Repayments under the Home Buyers’ Plan (HBP) and the Lifelong Learning Plan (LLP) Line 13000 – Other income Lump-sum payments Death benefits (other than CPP or QPP death benefits) CPP or QPP death benefit Other kinds of income Line 13010 – Scholarships, fellowships, bursaries, and artists’ project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you need to report throughout the return Retroactive lump-sum payments Loans and transfers of property Tax shelters Step 2 –Total income Report your income on lines 10100 to 14600 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Employment income not reported on a T4 slip – Report amounts such as tips and occasional earnings. ... Foreign employment income – Report your earnings in Canadian dollars. ...

Net federal tax (lines 405 to 427, except lines 421 and 422) 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 RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 423 – Family tax cut Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Net federal tax (lines 405 to 427, except lines 421 and 422) There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... If you received " other than eligible dividends, " the federal dividend tax credit is 11.0169% of your taxable amount of dividends reported on line 180. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

General information Ontario child benefit Ontario opportunities fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario 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 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants ▼ Line 5896 – Donations and gifts Step 2 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Lines 50 to 55 – Ontario surtax Line 59 – Ontario additional tax for minimum tax purposes ▼ Step 4 – Ontario tax reduction Line 62- Basic reduction Line 63 – Reduction for dependent children born in 1998 or later Line 64 – Reduction for dependants with a mental or physical impairment Step 5 – Ontario foreign tax credit Step 6 – Community food program donation tax credit for farmers Step 7 – Ontario health premium Form ON479, Ontario Credits Are you filing for a deceased person? ... ▼Line 5804 – Basic personal amount Claim $10,011. ▼Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $68,974. ... Line 62 – Basic reduction Claim $231 for yourself. Line 63 – Reduction for dependent children born in 1998 or later Enter beside box 6269 the number of dependent children you have. ...

Table of contents New for British Columbia for 2019 British Columbia benefits for individuals and families BC early childhood tax benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Jurisdictions Part A – British Columbia 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 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ 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 tuition and education amounts Line 58600 – Tuition amount 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 Line 58980 – Farmers’ food donation tax credit Part B –British Columbia tax on taxable income British Columbia tax rates for 2019 Part C – British Columbia tax Line 50 – British Columbia tax on split income Line 57 – British Columbia additional tax for minimum tax purposes Line 59 – Provincial foreign tax credit Lines 61 to 67 – BC tax reduction Line 69 – British Columbia logging tax credit Line 75 – British Columbia employee share ownership plan tax credit Line 76 – British Columbia employee venture capital tax credit Line 77 – Total ESOP and EVCC tax credits Line 79 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 17 to 21 – Venture capital tax credit Lines 22 and 23 – Mining exploration tax credit Line 24 – Training tax credit (individuals) Line 25 – Training tax credit (employers) Line 26 – Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2019 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income 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. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), Provincial Tuition and Education Amounts. ...

Where do you find … A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W A Age amount Alimony Line 128- Support payments received Line 220- Support payments made Amount for infirm dependants age 18 or older Amounts transferred from your spouse Annuity payments Attendant care expenses B Balance owing Basic federal tax Basic personal amount C Canada Child Tax Benefit Canada or Quebec Pension Plan benefits Canada or Quebec Pension Plan contributions Line 310- Canada or Quebec Pension Plan contributions payable on self-employment and other earnings Line 421- Canada Pensions Plan contributions payable on self-employment and other earnings Canada Savings Bonds Capital gains and capital gains deduction Line 127- Taxable capital gains Line 254- Capital gains deduction Caregiver amount Carrying charges Changing your return Charitable donations Child care expenses Child support Line 128- Support payments received Line 220- Support payments made Commission income Cultural gifts D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed residents Determining your residency status Direct deposit Disability amount Dividends and dividend tax credit Line 120- Taxable amount of dividends from taxable Canadian corporations Line 425- Federal dividend tax credit Do you have to file a return? ...

Net federal tax (lines 405 to 427, except lines 421 and 422) 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 RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 423 – Family tax cut Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Net federal tax (lines 405 to 427, except lines 421 and 422) There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... If you received " other than eligible dividends, " the federal dividend tax credit is 11.0169% of your taxable amount of dividends reported on line 180. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Step 2 – Total income Report foreign income and other foreign amounts Line 101 – Employment income Emergency services volunteers Security options benefits Wage-loss replacement plan income Member of the clergy Line 104 – Other employment income Retirement income – Summary table Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Lump-sum benefits CPP or QPP disability benefit (box 16) CPP or QPP child benefit (box 17) CPP or QPP death benefit (box 18) Line 115 – Other pensions and superannuation Pension income splitting Pensions from a foreign country United States individual retirement arrangement (IRA) United States Social Security Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) If you were a single parent Special calculation Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations If you did not receive an information slip Line 121 – Interest and other investment income Information slips Foreign income Bank accounts Term deposits, guaranteed investment certificates (GICs), and other similar investments Treasury bills Earnings on life insurance policies Line 122 – Net partnership income: limited or non-active partners only Line 126 – Net rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income RRSPs for spouse or common-law partner Repayments under the Home Buyers’ Plan (HBP) and the Lifelong Learning Plan (LLP) Line 130 – Other income Scholarships, fellowships, bursaries, and artists’ project grants Lump-sum payments Death benefits (other than CPP or QPP death benefits) CPP or QPP death benefit Other kinds of income Lines 135 to 143 – Self-employment income Line 145 – Social assistance payments Other amounts you need to report throughout the return Retroactive lump-sum payments Loans and transfers of property Tax shelters Step 2 –Total income Report your income on lines 101 to 146 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Employment income not reported on a T4 slip – Report amounts such as tips and occasional earnings. ... Foreign employment income – Report your earnings in Canadian dollars. ...

British Columbia benefits for individuals and families BC early childhood tax benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax Part A – British Columbia non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5817 – British Columbia caregiver amount Line 5830 – Volunteer firefighters’ amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5844 – Disability amount (for self) Line 5845 – Search and rescue volunteers’ amount 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 Line 5898 – Farmers’ food donation tax credit Part C – British Columbia tax Line 43 – British Columbia tax on split income Line 50 – British Columbia additional tax for minimum tax purposes Line 52 – Provincial foreign tax credit Lines 54 to 60 – BC tax reduction Line 62 – British Columbia logging tax credit Line 68 – British Columbia employee share ownership plan tax credit Line 69 – British Columbia employee venture capital tax credit Line 70 – Total ESOP and EVCC tax credits Line 72 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 15 to 18 – Venture capital tax credit Lines 19 and 20 – Mining exploration tax credit Line 23 – Training tax credit (individuals) Line 24 – Training tax credit (employers) Line 25 – Shipbuilding and ship repair industry tax credit (employers) What's new for British Columbia for 2018? ... Line 5856 – Your tuition and education amounts Complete Schedule BC(S11), Provincial Tuition and Education Amounts. ... Line 70 – Total ESOP and EVCC tax credits The maximum total ESOP and EVCC tax credits you can claim on your 2018 return is $2,000. ...