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General information 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 1999 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 contribution tax credit Alberta stock savings plan 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. ... Newcomers to Canada and emigrants If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864. ▼ Line 5804 – Basic personal amount Claim $18,451. ▼ 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 $72,549. ... Complete the calculation for line 5840 on the Provincial Worksheet. ▼ Line 5844 – Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. ...

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 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 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan 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 12700 – Taxable capital gains 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. ...

General information Prince Edward Island sales tax credit Completing your Prince Edward Island form Form PE428, Prince Edward Island Tax and Credits Step 1 – Prince Edward Island 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 5850 – Teacher school supply amount 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 – Prince Edward Island tax on taxable income Step 3 – Prince Edward Island tax Line 41 – Prince Edward Island tax on split income Line 48 – Prince Edward Island additional tax for minimum tax purposes Line 50 – Prince Edward Island surtax ▼ Prince Edward Island low-income tax reduction Line 52 – Unused low-income tax reduction from your spouse or common-law partner Line 61 – Basic reduction Line 62 – Age reduction for self Line 63 – Reduction for spouse or common-law partner Line 64 – Age reduction for spouse or common-law partner Line 65 – Reduction for an eligible dependent Line 66 – Reduction for dependent children born in 1998 or later Line 75 – Provincial foreign tax credit Lines 77 and 78 – Prince Edward Island political contribution tax credit Line 80 – Equity tax credit Prince Edward Island volunteer firefighter tax credit (line 84) For more information Retired seniors: look for the▼symbol If you are a retired senior, the symbol in this document and in 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 5829 – Employment insurance premiums on self-employment and other eligible earnings Enter on this line the amount you claimed on line 317 of your federal Schedule 1. ▼ Line 5836 – Pension income amount You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. ... Line 61 – Basic reduction Claim $350 for yourself. Line 62 – Age reduction for self Claim $250 if you were 65 years old or older on December 31, 2016. ...

Step 6 – Provincial or territorial tax If you were not a resident of Quebec on December 31, 2018 If you were a resident of Quebec on December 31, 2018 Step 7 – Refund or balance owing Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec If you were a resident of Quebec on December 31, 2018 Line 440 – Refundable Quebec abatement If you were a resident of Quebec on December 31, 2018 Line 452 – Refundable medical expense supplement Line 457 – Employee and partner GST/HST rebate Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits How to pay your balance owing or to get your refund Line 484 – Refund Direct deposit Line 485 – 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, 2018, complete Form 428 to calculate your provincial or territorial tax. ... Line 437 – Total income tax deducted Find your situation and follow the instructions that apply to you. ... Line 485 – Balance owing Your balance owing is due no later than April 30, 2019. ...

Return due date Payment due date Penalties and Interest Ways to file your tax return Processing time Need help doing your taxes Direct deposit For more information New Brunswick benefits for individuals and families New Brunswick harmonized sales tax credit New Brunswick child tax benefit Completing your New Brunswick form Form NB428, New Brunswick Tax and Credits Step 1 – New Brunswick 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 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 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 – New Brunswick tax on taxable income Step 3 – New Brunswick tax Line 38 – New Brunswick tax on split income Line 46 – New Brunswick additional tax for minimum tax purposes Line 48 – Provincial foreign tax credit Step 4 – New Brunswick low-income tax reduction Line 50 – Unused low-income tax reduction from your spouse or common-law partner Line 59 – Basic reduction Line 60 – Reduction for your spouse or common-law partner Line 61 – Reduction for an eligible dependant Step 5 – New Brunswick tax credits Lines 70 and 71 – Political contribution tax credit Line 73 – Labour-sponsored venture capital fund tax credit Line 75 – Small business investor tax credit New Brunswick seniors' home renovation tax credit Eligible expenses Expenses not eligible 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 59 – Basic reduction Claim $641 for yourself. Line 60 – Reduction for your spouse or common-law partner Claim $641 if you had a spouse or common-law partner at the end of the year. ...

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 1998 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 Line 52 – Ontario additional tax for minimum tax purposes Lines 54 to 56 – Ontario surtax Step 4 – Ontario tax reduction Line 61- Basic reduction Line 62 – Reduction for dependent children born in 1997 or later Line 63 – Reduction for dependants with a mental or physical infirmity 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 $9,863. 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 $67,949. ... Line 61 – Basic reduction Claim $228 for yourself. Line 62 – Reduction for dependent children born in 1997 or later Enter beside box 6269 the number of dependent children you have. ...

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 1998 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 Line 52 – Ontario additional tax for minimum tax purposes Lines 54 to 56 – Ontario surtax Step 4 – Ontario tax reduction Line 61- Basic reduction Line 62 – Reduction for dependent children born in 1997 or later Line 63 – Reduction for dependants with a mental or physical infirmity 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 $9,863. 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 $67,949. ... Line 61 – Basic reduction Claim $228 for yourself. Line 62 – Reduction for dependent children born in 1997 or later Enter beside box 6269 the number of dependent children you have. ...

Direct deposit 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 2000 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 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 For more information Ontario benefits for individuals and families 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 5819 – Ontario caregiver 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 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 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 – Ontario tax on taxable income Step 3 – Ontario tax Line 39 – Ontario tax on split income Lines 49 to 54 – Ontario surtax Line 58 – Ontario additional tax for minimum tax purposes Step 4 – Ontario tax reduction Line 61 – Basic reduction Line 62 – Reduction for dependent children born in 1999 or later Line 63 – 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? ... For more information, go to NETFILE – Overview. ReFILE – This service allows you to submit a request to adjust your return using NETFILE. ... See “ Eligible medical expenses ” and “ How to change your return ” Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. ...