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General information Newfoundland and Labrador programs for low-income individuals and families Newfoundland and Labrador income supplement ▼ Newfoundland and Labrador seniors' benefit Newfoundland and Labrador child benefit (including the mother baby nutrition supplement) Completing your Newfoundland and Labrador form Form NL428, Newfoundland and Labrador Tax and Credits Step 1 – Newfoundland and Labrador 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 Line 5831 – Child care 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 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 – Newfoundland and Labrador tax on taxable income Step 3 – Newfoundland and Labrador tax Line 42 – Newfoundland and Labrador tax on split income Line 49 – Newfoundland and Labrador additional tax for minimum tax purposes Line 51 – Provincial foreign tax credit Lines 53 and 54 – Political contribution tax credit Line 56 – Direct equity tax credit Line 58 – Resort property investment tax credit Line 60 – Venture capital tax credit ▼ Newfoundland and Labrador low-income tax reduction Line 65 – Unused low-income tax reduction from your spouse or common-law partner Line 74 – Basic reduction Line 75 – Reduction for your spouse or common-law partner Line 76 – Reduction for an eligible dependant Step 4 – Temporary Newfoundland and Labrador deficit reduction levy For more information Retired seniors: look for the ▼symbol If you are a retired senior, the ▼symbol in this document will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... For more information, read " How to change a return " in the General Income Tax and Benefit Guide. ... Line 74 – Basic reduction Claim $746 for yourself. Line 75 – Reduction for your spouse or common-law partner Claim $415 if you had a spouse or common-law partner on December 31, 2016. ...

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 How to claim this credit Lines 413 and 414 – Labour-sponsored funds tax credit Provincially registered LSVCC 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 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Calculation of provincial or territorial tax (Form 428) Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 36 of Schedule 1 (line 39 for residents of Quebec). ... If you received " other than eligible dividends, " the federal dividend tax credit is 10.5217% of your taxable amount of dividends reported on line 180 of your return. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

General information Nova Scotia child benefit Nova Scotia affordable living tax credit Completing your Nova Scotia form Form NS428, Nova Scotia Tax and Credits Step 1 – Nova Scotia 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 5823 – Amount for young children 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 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 – Nova Scotia tax on taxable income Step 3 – Nova Scotia tax Line 40 – Nova Scotia tax on split income Line 47 – Nova Scotia additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Nova Scotia research and development tax credit recapture ▼ Nova Scotia low-income tax reduction Line 58 – Basic reduction Line 59 – Reduction for spouse or common-law partner Line 60 – Reduction for an eligible dependant Line 62 – Reduction for dependent children born in 1998 or later Line 71 – Nova Scotia political contribution tax credit Line 73 – Food bank tax credit for farmers Line 75 – Labour-sponsored venture capital tax credit Line 77 – Equity tax credit ▼ Line 79 – Age tax credit Nova Scotia volunteer firefighters and ground search and rescue tax credit (line 81) For more information Retired seniors: look for the symbol ▼ If you are a retired senior, the ▼symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... There is a new non-refundable tax credit – the food bank tax credit for farmers. ... Line 58 – Basic reduction Claim $300 for yourself. Line 59 – Reduction for spouse or common-law partner Claim $300 if you had a spouse or common-law partner on December 31, 2016. ...

Ontario benefits for individuals and families Ontario child benefit File your return Ontario opportunities fund Completing your Ontario forms Definitions Form ON428, Ontario Tax Part A – Ontario non-refundable tax credits Line 5812 – Spouse or common law partner amount Line 5816 – Amount for an eligible dependant Line 5819 – Ontario caregiver amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5856 – Your tuition and education amounts 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 – Ontario tax Line 38 – Ontario tax on split income Line 57 – Ontario additional tax for minimum tax purposes Part D – Ontario tax reduction Line 61 – Reduction for dependent children born in 2000 or later Line 62 – Reduction for dependants with a mental or physical impairment Part E – Ontario foreign tax credit Part F – Community food program donation tax credit for farmers Part G – Ontario health premium Form ON479, Ontario Credits Line 1 – Ontario seniors’ public transit tax credit Lines 2 and 3 – Ontario political contribution tax credit Line 4 – Ontario focused flow-through share tax credit Ontario tax credits for self-employed individuals Line 6 – Ontario apprenticeship training tax credit Line 7 – Ontario co-operative education tax credit Form ON-BEN, Application for the 2019 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 2018 What’s new for Ontario for 2018? ... For more information about the OCB, go to Canada child benefit – Overview. ... Line 6 – Ontario apprenticeship training tax credit Note The Ontario apprenticeship training tax credit has been discontinued. ...

Step 6 – Provincial or territorial tax If you were not a resident of Quebec on December 31, 2019 If you were a resident of Quebec on December 31, 2019 Step 7 – Refund or balance owing Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec If you were a resident of Quebec on December 31, 2019 Line 44000 – Refundable Quebec abatement If you were a resident of Quebec on December 31, 2019 Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45700 – Employee and partner GST/HST rebate Lines 46800 and 46900 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense Line 47600 – Tax paid by instalments Line 47900 – Provincial or territorial credits How to pay your balance owing or to get your refund Line 48400 – Refund Direct deposit Line 48500 – Balance owing What documents to attach to your paper return Documents required to support reported income Documents required to support deductions and credits claimed After sending your return Notice of assessment Processing time How to change a return What to do if you are not satisfied with the CRA’s service or you have experienced reprisal Step 6 – Provincial or territorial tax If you were not a resident of Quebec on December 31, 2019, complete Form 428 to calculate your provincial or territorial tax. ... Line 43700 – Total income tax deducted Find your situation and follow the instructions that apply to you. ... Line 48500 – Balance owing Your balance owing is due no later than April 30, 2020. ...

Table of contents New for Manitoba for 2021 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 Multiple Jurisdictions Part A – Manitoba tax on taxable income Manitoba tax rates for 2021 Part B – 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 or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Manitoba tax Line 59 – Manitoba tax on split income Line 66 – Manitoba additional tax for minimum tax purposes Line 69 – Manitoba political contribution tax credit Line 71 – Labour-sponsored funds tax credit Line 73 – Provincial foreign tax credit Line 75 – Manitoba community enterprise development tax credit (non-refundable) Line 77 – Manitoba small business venture capital tax credit Line 79 – Manitoba employee share purchase tax credit (non-refundable) Line 81 – Manitoba mineral exploration tax credit Schedule MB428–A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner who was born in 1956 or earlier 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 2003 or earlier Line 9 – Amount for dependent children born in 2003 or later Form MB479, Manitoba Credits Personal tax credit Education property tax credit Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 68 – Primary caregiver tax credit Line 70 – Fertility treatment tax credit Line 72 – Paid work experience tax credit Line 74 – Unused odour-control tax credit Lines 76 and 77 – Green energy equipment tax credit Line 80 – Book publishing tax credit Line 82 – Cultural industries printing tax credit Line 84 – Manitoba community enterprise development tax credit (refundable) Line 86 – Manitoba employee share purchase tax credit (refundable) Line 88 – Teaching expense tax credit New for Manitoba for 2021 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), Manitoba Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2021 Enter on line 61100 the total rent you paid in Manitoba for 2021. ...

Income Tax Act – Workgroup Cross-Reference Chart Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Contents Table 1 – Cross-references to Sections 1-9 Table 2 – Cross-references to Sections 10-19 Table 3 – Cross-references to Sections 20-29 Table 4 – Cross-references to Sections 30-39 Table 5 – Cross-references to Sections 40-49 Table 6 – Cross-references to Sections 50-59 Table 7 – Cross-references to Sections 60-69 Table 8 – Cross-references to Sections 70-79 Table 9 – Cross-references to Sections 80-89 Table 10 – Cross-references to Sections 90-99 Table 11 – Cross-references to Sections 100-109 Table 12 – Cross-references to Sections 110-119 Table 13 – Cross-references to Sections 120-129 Table 14 – Cross-references to Sections 130-139 Table 15 – Cross-references to Sections 140-149 Table 16 – Cross-references to Sections 150-159 Table 17 – Cross-references to Sections 160-169 Table 18 – Cross-references to Sections 170-179 Table 19 – Cross-references to Sections 180-189 Table 20 – Cross-references to Sections 190-199 Table 21 – Cross-references to Sections 200-209 Table 22 – Cross-references to Sections 210-219 Table 23 – Cross-references to Sections 220-229 Table 24 – Cross-references to Sections 230-239 Table 25 – Cross-references to Sections 240-249 Table 26 – Cross-references to Sections 250-260 [Income Tax – Technical News No. 29] [Next] Date modified: 2003-07-10 ...

General information Nunavut Child Benefit Completing your Nunavut forms Form NU428, Nunavut Tax Step 1 – Nunavut 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 5823 – Amount for young children less than 6 years of age 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 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, education, and textbook amounts Line 5860 – Tuition, education, and textbook 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 – Nunavut tax on taxable income Step 3 – Nunavut tax Line 40 – Nunavut tax on split income Line 47 – Nunavut additional tax for minimum tax purposes Line 49 – Territorial foreign tax credit Line 51 – Volunteer firefighters' tax credit Form NU479 – Nunavut Credits ▼Lines 1 to 14 – Cost of living tax credit Lines 15 to 20 – Political contribution tax credit For more information Retired seniors: look for the ▼ symbol If you are a retired senior, the ▼ symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... ▼Line 5804 – Basic personal amount Claim $12,947. ▼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 $100,661. ... Step 2 – Nunavut tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

Direct deposit Yukon child benefit Did you reside on the Settlement Land of a Yukon First Nation Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon 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 5814 – Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Line 5816 – Amount for an eligible dependant Line 5818 – Caregiver amount for infirm dependants age 18 or older Line 5825 – Caregiver amount for infirm children under 18 years of age 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 5834 – Canada employment amount Line 5835 – Public transit amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income 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, education, and textbook amounts Line 5860 – Tuition 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 2000 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 44 – Yukon tax on split income Line 51 – Yukon additional tax for minimum tax purposes Line 53 – Territorial foreign tax credit Lines 55 and 56 – Yukon political contribution tax credit Form YT479, Yukon Credits Line 1 – Children's fitness tax credit Lines 2 to 9 – Small business investment tax credit Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit Line 20 – Research and development tax credit Line 22 – Yukon First Nations income tax credit For more information What's new for 2017? ... For more information, go to NETFILE – Overview. ReFILE – This service allows you to submit a request to adjust your return using NETFILE. ... Line 5804 – Basic personal amount Claim $11,635. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ...

See " How do you report foreign income and other amounts? ". ... See " Loans and transfers of property " for more information. ...