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Direct deposit Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax and Credits Step 1 – Saskatchewan 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 5821 – Amount for dependent children born in 1999 or later Line 5822 – Senior supplementary amount 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 5837 – Home buyers' 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 2000 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 51 – Saskatchewan additional tax for minimum tax purposes Line 53 – Provincial foreign tax credit Lines 55 and 56 – Political contribution tax credit Lines 58 to 60 – Labour-sponsored venture capital tax credit Line 63 – Saskatchewan employee's tools tax credit Lines 65 to 67 – Saskatchewan mineral exploration tax credit Line 69 – Saskatchewan graduate tuition 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. ... Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated. ...

Direct deposit Alberta climate leadership adjustment rebate Alberta family employment tax credit Alberta child benefit 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 2000 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 47 – Alberta additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Lines 51 to 55 – Alberta political contributions tax credit Lines 57 to 59 – Alberta investor tax credit Alberta stock savings plan 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. ... Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated. ...

Contents Application Summary Discussion and Interpretation Conditions for the application of subsection 56(2) (¶s 1-4) Exemption – Pension Benefits (¶ 5) Exception – Split Income (¶ 6) Examples of the application of subsection 56(2) Gifts to Shareholders' Relatives (¶ 7) Property Sold to Shareholder's Child below Fair Market Value (¶ 8) Dividends (¶ 9) Other comments Income or capital treatment (¶ 10) Application to arm's length or non-arm's length transactions (¶ 11) Deemed payment for the purposes of Part XIII of the Act (¶ 12) Inclusion of an amount in the income of a taxpayer and in the income of the recipient of the property (¶ 13) Explanation of Changes Application This bulletin cancels and replaces IT-335R dated September 11, 1989. ... New ¶ 3 has been added to provide comments with respect to the second condition for the application of subsection 56(2). ¶ 4 is the same as former ¶ 3. ... McClurg, [1991] 1 CTC 169, 91 DTC 5001. ¶ 10 is the same as former ¶ 2. ¶ 11 is the same as former ¶ 4. ...

Contents Application Summary Discussion and Interpretation Conditions for the application of subsection 56(2) (¶s 1-4) Exemption – Pension Benefits (¶ 5) Exception – Split Income (¶ 6) Examples of the application of subsection 56(2) Gifts to Shareholders' Relatives (¶ 7) Property Sold to Shareholder's Child below Fair Market Value (¶ 8) Dividends (¶ 9) Other comments Income or capital treatment (¶ 10) Application to arm's length or non-arm's length transactions (¶ 11) Deemed payment for the purposes of Part XIII of the Act (¶ 12) Inclusion of an amount in the income of a taxpayer and in the income of the recipient of the property (¶ 13) Explanation of Changes Application This bulletin cancels and replaces IT-335R dated September 11, 1989. ... New ¶ 3 has been added to provide comments with respect to the second condition for the application of subsection 56(2). ¶ 4 is the same as former ¶ 3. ... McClurg, [1991] 1 CTC 169, 91 DTC 5001. ¶ 10 is the same as former ¶ 2. ¶ 11 is the same as former ¶ 4. ...

Table of contents New for the Northwest Territories for 2020 Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit Northwest Territories cost of living offset File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Northwest Territories tax on taxable income Northwest Territories tax rates for 2020 Part B – Northwest Territories 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 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 Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Northwest Territories tax Line 50 – Northwest Territories tax on split income Line 57 – Northwest Territories additional tax for minimum tax purposes Line 59 – Territorial foreign tax credit Line 62 – Northwest Territories political contribution tax credit Form NT479, Northwest Territories Credit Cost of living tax credit New for the Northwest Territories for 2020 The personal income levels used to calculate your Northwest Territories tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NT(S11), Northwest Territories Tuition and Education Amounts. ... Part C – Northwest Territories tax Line 50 – Northwest Territories tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Northwest Territories tax to enter on line 42800 of your return. ...

Table of contents New for the Northwest Territories for 2021 Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit Northwest Territories cost of living offset File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Northwest Territories tax on taxable income Northwest Territories tax rates for 2021 Part B – Northwest Territories 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 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 – Northwest Territories tax Line 53 – Northwest Territories tax on split income Line 60 – Northwest Territories additional tax for minimum tax purposes Line 62 – Territorial foreign tax credit Line 65 – Northwest Territories political contribution tax credit Form NT479, Northwest Territories Credit Cost of living tax credit New for the Northwest Territories for 2021 The personal income levels used to calculate your Northwest Territories tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NT(S11), Northwest Territories Tuition and Education Amounts. ... Part C – Northwest Territories tax Line 53 – Northwest Territories tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Northwest Territories tax to enter on line 42800 of your return. ...

Table of contents New for the Northwest Territories for 2023 Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit Northwest Territories cost of living offset File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Northwest Territories tax on taxable income Northwest Territories tax rates for 2023 Part B – Northwest Territories 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 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 2006 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Northwest Territories tax Line 53 – Northwest Territories tax on split income Line 60 – Northwest Territories additional tax for minimum tax purposes Line 62 – Territorial foreign tax credit Line 65 – Northwest Territories political contribution tax credit Form NT479, Northwest Territories Credit Cost of living tax credit New for the Northwest Territories for 2023 The personal income levels used to calculate your Northwest Territories tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NT(S11), Northwest Territories Tuition and Education Amounts. ... Part C – Northwest Territories tax Line 53 – Northwest Territories tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Northwest Territories tax to enter on line 42800 of your return. ...

Table of contents New for Nova Scotia for 2022 Nova Scotia benefits for individuals and families Nova Scotia child benefit Nova Scotia affordable living tax credit File your return Completing your Nova Scotia forms Definitions Form NS428, Nova Scotia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Nova Scotia tax on taxable income Nova Scotia tax rates for 2022 Part B – Nova Scotia 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 58230 – Amount for young children 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 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Nova Scotia tax Line 50 – Nova Scotia tax on split income Line 57 – Nova Scotia additional tax for minimum tax purposes Line 59 – Provincial foreign tax credit Nova Scotia research and development tax credit recapture Nova Scotia low-income tax reduction Adjusted family income calculation for the Nova Scotia low-income tax reduction Line 69 – Reduction for spouse or common-law partner Line 70 – Reduction for an eligible dependant Line 72 – Reduction for dependent children born in 2004 or later Line 81 – Nova Scotia political contribution tax credit Line 83 – Food bank tax credit for farmers Line 86 – Labour-sponsored venture-capital tax credit Line 88 – Equity tax credit Line 90 – Innovation equity tax credit Line 92 – Venture capital tax credit Line 94 – Age tax credit Form NS479, Nova Scotia Credits Volunteer firefighters and ground search and rescue tax credit Children's sports and arts tax credit New for Nova Scotia for 2022 A new refundable tax credit has been introduced. ... Line 58560 – Your tuition and education amounts Complete Schedule NS(S11), Nova Scotia Tuition and Education Amounts. ... Part C – Nova Scotia tax Line 50 – Nova Scotia tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T1206, Tax on Split Income, to calculate the Nova Scotia tax to enter on line 42800 of your return. ...

Table of contents New for Prince Edward Island in 2020 Prince Edward Island benefits for individuals and families Prince Edward Island sales tax credit File your return Completing your Prince Edward Island form Definitions Form PE428, Prince Edward Island Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Prince Edward Island tax on taxable income Prince Edward Island tax rates for 2020 Part B – Prince Edward Island 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 58230 – Amount for young children Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58500 – Teacher school supply amount Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Prince Edward Island tax Line 52 – Prince Edward Island tax on split income Line 60 – Prince Edward Island additional tax for minimum tax purposes Prince Edward Island low-income tax reduction Line 64 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Prince Edward Island low-income tax reduction Line 77 – Reduction for an eligible dependant Line 78 – Reduction for dependent children born in 2002 or later Unused low-income tax reduction that your spouse or common-law partner can claim Line 87 – Provincial foreign tax credit Line 90 – Prince Edward Island political contribution tax credit Line 92 – Equity tax credit Line 96 – Prince Edward Island volunteer firefighter tax credit New for Prince Edward Island in 2020 The basic personal amount has changed. ... Line 58560 – Your tuition and education amounts Complete Schedule PE(S11), Prince Edward Island Tuition and Education Amounts. ... Part C – Prince Edward Island tax Line 52 – Prince Edward Island tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Prince Edward Island tax to enter on line 42800 of your return. ...

Direct deposit Manitoba tax credit programs 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 5830 – Volunteer firefighters' amount (VFA) and Line 5845 – Search and rescue volunteers' amount (SRVA) Line 5839 – Fitness amount Line 5841 – Children's arts 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 6147 – Manitoba family tax benefit Schedule MB428-A, Manitoba Family Tax Benefit 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 45 – Manitoba tax on split income Line 52 – Manitoba additional tax for minimum tax purposes Lines 54 and 55 – Political contribution tax credit Line 57 – Labour-sponsored funds tax credit Line 59 – Provincial foreign tax credit Line 61 – Manitoba community enterprise development tax credit (non-refundable) Line 63 – Manitoba small business venture capital tax credit Line 65 – Manitoba employee share purchase tax credit (non-refundable) Line 67 – Manitoba mineral exploration tax credit Line 69 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Education property tax credit Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Advance tuition fee income tax rebate Line 65 – Fertility treatment tax credit Line 67 – Paid work experience tax credit Line 69 – Odour-control tax credit Line 71 – Nutrient management tax credit Lines 74 and 75 – Green energy equipment tax credit Line 78 – Book publishing tax credit Line 80 – Cultural industries printing tax credit Line 82 – Manitoba community enterprise development tax credit (refundable) Line 84 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table For More Infromation 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 7 – Basic credit ($195) Line 8 – Age credit for self Claim $113 if you were 65 years of age or older at the end of the year. ...