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General information BC early childhood tax benefit and BC family bonus BC low income climate action tax credit Completing your British Columbia forms Form BC428, British Columbia Tax Step 1 – British Columbia 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 5838 – Children's fitness amount Line 5842 – Children’s fitness equipment amount Line 5841 – Children's arts amount Line 5843 – Education coaching amount 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – British Columbia tax on taxable income Step 3 – British Columbia tax Line 44 – British Columbia tax on split income Line 52 – British Columbia additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 to 62 – BC tax reduction Line 64 – British Columbia logging tax credit Lines 67 and 68 – British Columbia political contribution tax credit Line 70 – British Columbia employee share ownership plan tax credit Line 71 – British Columbia employee venture capital tax credit Line 72 – Total ESOP and EVCC tax credits Line 74 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – Seniors' home renovation tax credit Lines 15 to 18 – Venture capital tax credit Line 17 – Unused venture capital tax credit from previous years 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) For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $9,938. Line 5808 – Age amount You can 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 $62,888. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General information BC early childhood tax benefit and BC family bonus BC low income climate action tax credit Completing your British Columbia forms Form BC428, British Columbia Tax Step 1 – British Columbia 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 5838 – Children's fitness amount Line 5842 – Children’s fitness equipment amount Line 5841 – Children's arts amount Line 5843 – Education coaching amount 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – British Columbia tax on taxable income Step 3 – British Columbia tax Line 44 – British Columbia tax on split income Line 52 – British Columbia additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 to 62 – BC tax reduction Line 64 – British Columbia logging tax credit Lines 67 and 68 – British Columbia political contribution tax credit Line 70 – British Columbia employee share ownership plan tax credit Line 71 – British Columbia employee venture capital tax credit Line 72 – Total ESOP and EVCC tax credits Line 74 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – Seniors' home renovation tax credit Lines 15 to 18 – Venture capital tax credit Line 17 – Unused venture capital tax credit from previous years 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) For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $9,938. Line 5808 – Age amount You can 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 $62,888. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General information Alberta family employment tax credit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 48 – Alberta additional tax for minimum tax purposes Line 50 – Provincial foreign tax credit Lines 52 to 56 – Alberta political contribution tax credit Alberta stock savings plan tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $18,214. Line 5808 – Age amount You can 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 $71,624. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

General information Alberta family employment tax credit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 48 – Alberta additional tax for minimum tax purposes Line 50 – Provincial foreign tax credit Lines 52 to 56 – Alberta political contribution tax credit Alberta stock savings plan tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $18,214. Line 5808 – Age amount You can 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 $71,624. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

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 ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts for 2023 Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... 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 (line 1 minus line 2) $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 the Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7)-- Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205--- $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (go to Chart 1)- − (2,935.00) (9)-- Federal tax (line 7 minus line 8)- $8,883.42 (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)- $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Newfoundland and Labrador: Multiply the amount on line 6 by the provincial tax rate based (V) on Chart 2 $57,650.84 × 0.1450 $8,359.37 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (go to Chart 2)- − (2,405.00) (16) Provincial tax on income for Newfoundland and Labrador (line 14 minus line 15)- $5,954.37 (17) Minus the provincial tax credits:-- the total of personal tax credit amounts reported on Form TD1NL $10,382.00- 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- Total $14,300.21- *-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 19 by the lowest provincial tax rate for the year. × 0.087- (19) Total provincial tax credits- − (1,244.12) (20) Total provincial tax payable for the year (line 16 minus line 19)- $4,710.25 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 21). ...

General Information Manitoba tax credit programs Manitoba school tax assistance Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5838 – Children's fitness amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner 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 1992 or earlier Line 9 – Amount for dependent children born in 1992 or later Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 42 – Manitoba tax on split income Line 50 – Manitoba additional tax for minimum tax purposes Lines 52 and 53 – Political contribution tax credit Line 55 – Labour-sponsored funds tax credit Line 57 – Provincial foreign tax credit Line 59 – Community enterprise development tax credit Line 61 – Small business venture capital tax credit Line 63 – Manitoba mineral exploration tax credit Line 65 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1992 or earlier Line 16 – Credit for dependent children born in 1992 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2010 Line 21 – Net property tax paid in Manitoba for 2010 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 33 – School tax assessed in Manitoba for 2010 Line 40 – Manitoba shelter benefit received Line 44 – Social assistance recipients Other tax credits Line 46 – Primary caregiver tax credit Line 48 – Advance tuition fee income tax rebate Line 50 – Fertility treatment tax credit Line 52 – Co-op education and apprenticeship tax credit Line 54 – Odour-control tax credit Lines 56 and 57 – Green energy equipment tax credit Line 60 – Book publishing tax credit Homeowners' school tax credit table For more information What's new for 2010? ...

General Information Manitoba tax credit programs Manitoba school tax assistance Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5838 – Children's fitness amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner 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 1992 or earlier Line 9 – Amount for dependent children born in 1992 or later Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 42 – Manitoba tax on split income Line 50 – Manitoba additional tax for minimum tax purposes Lines 52 and 53 – Political contribution tax credit Line 55 – Labour-sponsored funds tax credit Line 57 – Provincial foreign tax credit Line 59 – Community enterprise development tax credit Line 61 – Small business venture capital tax credit Line 63 – Manitoba mineral exploration tax credit Line 65 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1992 or earlier Line 16 – Credit for dependent children born in 1992 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2010 Line 21 – Net property tax paid in Manitoba for 2010 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 33 – School tax assessed in Manitoba for 2010 Line 40 – Manitoba shelter benefit received Line 44 – Social assistance recipients Other tax credits Line 46 – Primary caregiver tax credit Line 48 – Advance tuition fee income tax rebate Line 50 – Fertility treatment tax credit Line 52 – Co-op education and apprenticeship tax credit Line 54 – Odour-control tax credit Lines 56 and 57 – Green energy equipment tax credit Line 60 – Book publishing tax credit Homeowners' school tax credit table For more information What's new for 2010? ...

General Information Manitoba tax credit programs Manitoba school tax assistance Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5838 – Children's fitness amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) 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 6147 – Manitoba family tax benefit Schedule MB428–A, Manitoba Family Tax Benefit Line 1 – Basic amount ($2,065) Line 2 – Basic amount for dependent spouse or common-law partner Line 3 – Amount for an eligible dependant Line 4 – Age amount for self Line 5 – Age amount for spouse or common-law partner 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 1992 or earlier Line 9 – Amount for dependent children born in 1992 or later Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 42 – Manitoba tax on split income Line 50 – Manitoba additional tax for minimum tax purposes Lines 52 and 53 – Political contribution tax credit Line 55 – Labour-sponsored funds tax credit Line 57 – Provincial foreign tax credit Line 59 – Community enterprise development tax credit Line 61 – Small business venture capital tax credit Line 63 – Manitoba mineral exploration tax credit Line 65 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Who can claim the personal tax credit? ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Line 9 – Basic credit for spouse or common-law partner Line 10 – Age credit for spouse or common-law partner Line 11 – Disability credit for spouse or common-law partner Line 13 – Credit for an eligible dependant Line 14 – Disability credit for self or for a dependant other than your spouse or common-law partner Line 15 – Credit for disabled dependants born in 1992 or earlier Line 16 – Credit for dependent children born in 1992 or later Education property tax credit Who can claim the education property tax credit? ... Shared accommodation Occupancy cost Principal residence Farmers Nursing home fees Mobile homes Line 20 – Total rent paid in Manitoba for 2010 Line 21 – Net property tax paid in Manitoba for 2010 Line 22 – Manitoba education property tax credit advance received School tax credit for homeowners Line 33 – School tax assessed in Manitoba for 2010 Line 40 – Manitoba shelter benefit received Line 44 – Social assistance recipients Other tax credits Line 46 – Primary caregiver tax credit Line 48 – Advance tuition fee income tax rebate Line 50 – Fertility treatment tax credit Line 52 – Co-op education and apprenticeship tax credit Line 54 – Odour-control tax credit Lines 56 and 57 – Green energy equipment tax credit Line 60 – Book publishing tax credit Homeowners' school tax credit table For more information What's new for 2010? ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the New Brunswick tax rates and income thresholds are: Chart 2 – 2023 New Brunswick tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 47,715.00 0.0940 0 47,715.01 95,431.00 0.1400 2,195 95,431.01 176,756.00 0.1600 4,104 176,756.01 and over 0.1950 10,290 Personal amounts For 2023, the New Brunswick non-refundable personal tax credits are: 2023 New Brunswick non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 12,458 10,741 10,741 For more detailed information on the personal amounts, go to Form TD1NB, 2023 New Brunswick Personal Tax Credits Return. ... 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 &nbsp &nbsp &nbsp − $(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 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (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) $8,883.42 (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) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for New Brunswick: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1400 $8,071.12 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) (2,195.00) (16) Provincial tax on income for New Brunswick (line 14 minus line 15) $5,876.12 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1NB $12,458.00 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 Total $16,376.21 * 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 provincial tax rate for the year. × 0.0940 (19) Total provincial tax credits (1,539.36) (20) Basic provincial tax (line 16 minus line 19) $4,336.76 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (27) Total federal and provincial tax deductions for the year (line 13 plus line 26). ...

Basic personal amounts The federal personal amounts for 2023 are: Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Personal amounts For 2023, the Ontario non‑refundable personal tax credits are: Ontario non-refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 11,865 11,082 11,082 For more detailed information on the personal amounts, see Form TD1ON, 2023 Ontario Personal Tax Credits Return. ... 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 * This amount has to be deducted at source. − $(91.33) (3) Net remuneration for the pay period $1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (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) $8,883.42 (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) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Ontario: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.0915 $5,275.05 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (See Chart 2) − (2,018.00) (16) Provincial tax on income for Ontario (line 14 minus line 15) $3,257.05 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1ON $11,865.00 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 Total $15,783.21 * 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 provincial tax rate for the year. × 0.0505 (19) Total provincial tax credits − (797.05) (20) Basic provincial tax (line 16 minus line 19) $2,460.00 (21) Add provincial surtax Where line 20 is less than or equal to $5,315, the surtax is $0 Where line 20 is greater than $5,315 and less than or equal to $6,802, the surtax is 20% of line 20 that is more than $5,315 $0.00 Where line 20 is greater than $6,802, the surtax is 20% of line 20 that is more than $5,315 plus 36% of line 20 that is more than $6,802 0.00 Provincial surtax + 0.00 (22) Total provincial tax including surtax $2,460.00 (23) Add Ontario health premium Determine the premium based on the annual taxable income (line 6) and the explanation on page A-6. ...