Teaching Taxes

Student workbook
2013



















TIS17(E) Rev. 13
www.cra.gc.ca
www.cra.gc.ca 3


Page Page
Canadas tax system ........................................ 4
Taxpayer Bill of Rights .................................. 6
Goods and services tax/harmonized sales
tax (GST/HST) credit ................................... 9
T4 slip sample .................................................. 10
Instructions to complete Catherines
income tax and benefit return ................... 11
Tax Scenarios ................................................... 14
Exercise 1 High school student ................... 14
Exercise 1(QC) High school student
(Quebec residents) ........................................ 16
Exercise 2 Post secondary student .............. 18
Exercise 3 Employed individual with a
spouse ............................................................. 21
Exercise 4 Single-parent ............................... 22
Exercise 5 Aboriginal person ....................... 25
Quick reference chart ..................................... 27
Your opinion counts ........................................ 28

Table of contents
4 www.cra.gc.ca

Guiding principles New tax legislation
The federal government follows these guidelines when it develops new tax legislation:
Fairness the tax system needs to ensure the tax burden is shared fairly by all taxpayers. People with
similar financial circumstances should receive the same tax treatment. Also, similar products should
be subject to the same rate of sales tax.
Stability the federal government needs a stable and dependable source of tax revenue so it can
manage the countrys economy.
Canadian priorities the tax system helps meet the national/provincial/territorial and economic
needs that are priorities for most Canadians.
Consultation the federal government is committed to consulting Canadians before making final
legislative proposals for tax amendments.

Federal responsibilities
Canadas tax system has evolved over many years to accommodate the needs of an increasingly
complex society. However, the guiding principle has always been the same: our elected Parliament
must have ultimate control over tax legislation.
The federal Minister of Finance proposes changes in the Government of Canadas tax policy by
tabling budgets in Parliament. The reasons behind such changes in tax law are explained in budget
documents issued by the Department of Finance Canada. After Parliament debates and approves the
proposed legislation, it becomes law.
The Department of Finance initiates tax policy, and Parliament passes laws.
The Canada Revenue Agency (CRA) administers these laws. The CRA is responsible for
administering Canadian tax laws and supporting Canadas social and economic progress.
The CRA oversees various tax credit and benefit programs, and collects:
federal, provincial (except in Quebec), and territorial income taxes;
GST/HST (except in Quebec);
Canada Pension Plan contributions; and
employment insurance premiums.
The CRA also administers Canadas international tax agreements with other countries.
In the province of Quebec: Revenu Qubec collects and administers the provincial income taxes and
GST/HST for Quebec. In addition, the province of Quebec does not participate in the Canada Pension
Plan but administers the Quebec Pension Plan instead.

Canadas tax system
www.cra.gc.ca 5

Self-assessment principle
Canadian residents and non-residents with Canadian income are responsible for making sure they
have paid their taxes according to the Income Tax Act. Income and deductions are listed on the income
tax and benefit return so both the taxpayer and the CRA can calculate the taxes the taxpayer has to
pay. In this way, taxpayers can check to make sure they are receiving fair and equal treatment under
the Income Tax Act. At the same time, the CRA can properly administer the tax laws.
The fairness and efficiency of the federal income tax system depends on the CRA to interpret and
apply the law in a uniform and impartial way, and the taxpayer to make an honest self-assessment of
their tax payable each year.
Taxpayers are responsible for:
filing an income tax and benefit return by the deadline;
paying the correct amount of tax;
giving the CRA the necessary information to assess their return; and
giving the CRA up-to-date information in order to receive accurate benefits and to avoid
unnecessary delays in sending the benefits.

6 www.cra.gc.ca


he Taxpayer Bill of Rights will make it easier for you to understand what you can expect in your
dealings with the CRA. You will be treated fairly under clear and established rules, and you can
look forward to high standards of accuracy, professionalism, and courteousness in all of your
interactions with the CRA.
1. You have the right to receive entitlements and to pay no more and no less than what is required
by law.
You can expect to receive the benefits, credits and refunds to which you are entitled under the law
and to pay no more and no less than the correct amount required under the law.
2. You have the right to service in both official languages.
You can expect us to communicate with you and provide services in the official language of your
choice (English or French) on the Internet, by telephone, in writing, or at our designated bilingual
offices.
3. You have the right to privacy and confidentiality.
You can expect us to protect the confidentiality of the information that you provide. Your
information will be used only for purposes allowed by law. Only those persons who are authorized
by law and who require the information to administer programs and legislation have the right to
access your personal and financial information.
4. You have the right to a formal review and a subsequent appeal.
You are entitled to a formal review of your file if you believe that we have not applied the law
correctly or that you have not received your full entitlements. Appeals officers who were not
involved in the original decision will conduct a formal and impartial review. Filing an objection (an
appeal in the case of assessments and rulings related to the Canada Pension Plan or employment
insurance) will start the review by Agency appeals officers. If they do not resolve the matter to
your satisfaction, you are entitled to appeal to the courts.
5. You have the right to be treated professionally, courteously, and fairly.
You can expect we will treat you courteously and with consideration at all times, including when
we request information or arrange interviews and audits. Integrity, professionalism, respect, and
co-operation are our core values and reflect our commitment to giving you the best possible
service. You can also expect us to listen to you, take your circumstances into account, and treat you
fairly to make fair and impartial decisions in accordance with the law. We will explain our decision
and inform you about your rights and obligations with respect to that decision.
6. You have the right to complete, accurate, clear, and timely information.
You can expect us to provide you with complete, accurate, and timely information that will explain
in plain language the laws and policies that apply to your situation, to help you get your
entitlements and meet your obligations.
7. You have the right, as an individual, not to pay income tax amounts in dispute before you have
had an impartial review.
You are entitled to withhold payment of assessed income tax amounts that you are disputing in a
formal objection, other than source deductions, until you have had a formal review by the CRA or,
if you have filed an appeal, until the Tax Court of Canada has issued its decision. If you appeal to a
higher court, you will be able to provide equivalent security instead of paying the amount in
dispute. However, in certain circumstances that are specified in the legislation, the CRA can
exercise its authority to take collection action even though an objection or appeal has been filed.
Taxpayer Bill of Rights
T
www.cra.gc.ca 7
8. You have the right to have the law applied consistently.
You can expect us to apply the law consistently so everyone gets their entitlements and pays the
right amount. We will take your particular circumstances into account to the extent that the
legislation we administer allows us to do so.
9. You have the right to lodge a service complaint and to be provided with an explanation of our
findings.
You can expect that if you lodge a complaint about the service you receive from us, you will be
listened to and given the opportunity to explain your situation. We will deal with your complaint
promptly, impartially, and in confidence, and we will provide you with an explanation of our
findings.
10. You have the right to have the costs of compliance taken into account when administering tax
legislation.
We recognize the need to keep to a minimum your costs, including your time and effort, that are
incurred to comply with the tax and benefit legislation we administer while balancing our
responsibility to administer the legislation efficiently and economically. We strive to make our
dealings with you as straightforward and convenient as possible.
11. You have the right to expect us to be accountable.
You have the right to expect us to be accountable for what we do. When we make a decision about
your tax or benefit affairs, we will explain that decision and inform you about your rights and
obligations in respect of that decision. We are also accountable to Parliament, and through
Parliament to Canadians, for what we do. We report to Parliament on our performance with
respect to tax services and benefit programs and the results we achieve against our published
service standards.
12. You have the right to relief from penalties and interest under tax legislation because of
extraordinary circumstances.
You can expect us to consider your request to waive or cancel in whole or in part any penalty and
interest charges if you were prevented from complying with your tax obligations because of
circumstances beyond your control, e.g. a disaster such as a flood or fire, or if penalty or interest
arose primarily because of erroneous actions of the CRA, e.g. material available to the public
contained errors which led you to file incorrect returns or make incorrect payments based on
incorrect information.
13. You have the right to expect us to publish our service standards and report annually.
You have the right to expect us to make our service standards publicly available for you to consult.
Our service standards state the level of performance that you can reasonably expect to encounter in
your dealings with us under normal circumstances. You can also expect us to measure our
performance against our service standards and publish the results in the CRA Annual Report that
is tabled in Parliament every year.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
You can expect the CRA to provide timely and relevant information about questionable tax
schemes that the CRA intends to scrutinize so that you can recognize and avoid falling into tax
schemes that could put you at odds with Canadas tax laws. We strive to provide information that
will help you understand how to protect yourself against tax schemes and understand the
consequences you may face as a result of your participation in tax schemes.
15. You have the right to be represented by a person of your choice.
You can get advice about your tax and benefit affairs from and be represented by a person of your
choice. If you provide us with authorization, we will discuss your situation with the representative
of your choice. However, it is important for you to be aware that you are legally responsible for
8 www.cra.gc.ca
your tax and benefit affairs even if you choose to obtain assistance or have someone act on your
behalf.
16. You have the right to lodge a service complaint and request a formal review without fear of
reprisal.
You have the right to lodge a service complaint and request a formal review and to be confident
the CRA will treat you impartially, and that you will receive the benefits, credits, and refunds to
which you are entitled, and pay no more and no less than what is required by law.
www.cra.gc.ca 9


Determining eligibility for the GST/HST credit
You are eligible to receive the goods and services tax/harmonized sales tax (GST/HST) credit if, at
the beginning of the month in which the CRA makes a payment, you are resident in Canada for
income tax purposes, and at least one of the following applies:
you are 19 years of age or older;
you have (or previously had) a spouse or common law partner; or
you are (or previously were) a parent and live (or previously lived) with your child.
If you apply for the credit when you file your 2013 tax return, and file your return with the CRA by
the due date of April 30, 2014, you will receive payments in July and October of 2014 and in January
and April of 2015.
Note
If you turn 19 before April 1, 2015, you can apply for the GST/HST credit when you file your 2013 tax
return. That way, you will receive the first payment of the credit the month after your 19th birthday.
For more information, go to www.cra.gc.ca/gsthstcredit, see Pamphlet RC4210, GST/HST Credit, or
call 1-800-959-1953.
Goods and services tax/harmonized sales tax
(GST/HST) credit
www.cra.gc.ca 10
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
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CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
81 Placement or employment agency
workers
82 Taxi drivers and drivers of other
passenger-carrying vehicles
83 Barbers or hairdressers
Gross income
See Form T2125.
Do not enter on line 101.
77 Workers' compensation benefits repaid to the employer Enter on line 229.
85 Employee-paid premiums for private health services plans See line 330
in your tax guide.
84 Public transit pass See line 364 in your tax guide.
87 Volunteer firefighter exempt amount Report this amount only if you are
claiming an amount on line 362. See lines 101 and 362 in your tax guide.
75 Past service contributions for 1989 or earlier years while not a
contributor See line 207 in your tax guide.
78 Fishers Gross income
80 Fishers Shareperson amount
79 Fishers Net partnership amount
See Form T2121.
Do not enter on line 101.
72 Section 122.3 income Employment outside Canada See Form T626.
74 Past service contributions for 1989 or earlier years while a contributor
73 Number of days outside Canada See Form T626.
86 Security options election
88 Indian (exempt income) Self-employment
30 Board and lodging
32 Travel in a prescribed zone
34 Personal use of employer's automobile or motor vehicle
40 Other taxable allowances and benefits
70 Municipal officer's expense allowance
71 Indian (exempt income) Employment
69 Indian (exempt income) Non-eligible retiring allowances
68 Indian (exempt income) Eligible retiring allowances
33 Medical travel assistance
31 Special work site
36 Interest-free and low-interest loans
38 Security options benefits
Do not report these amounts on your tax return. For Canada Revenue Agency use only.
(Amounts in boxes 30, 32, 34, 36, 38, 40, and 86 are already included in box 14.)
Report these amounts on your tax return.
14 Employment income Enter on line 101.
37 Employee home-relocation loan deduction Enter on line 248.
39 Security options deduction 110(1)(d) Enter on line 249.
41 Security options deduction 110(1)(d.1) Enter on line 249.
46 Charitable donations See line 349 in your tax guide.
42 Employment commissions Enter on line 102.
This amount is already included in box 14.
44 Union dues Enter on line 212.
43 Canadian Forces personnel & police deduction Enter on line 244.
This amount is already included in box 14.
52 Pension adjustment Enter on line 206.
17 Employee's QPP contributions See line 308 in your tax guide.
18 Employee's EI premiums See line 312 in your tax guide.
20 RPP contributions Includes past service contributions.
See line 207 in your tax guide.
22 Income tax deducted Enter on line 437.
16 Employee's CPP contributions See line 308 in your tax guide.
55 Provincial Parental Insurance Plan (PPIP) Residents of Quebec, see
line 375 in your tax guide. Residents of provinces or territories other than
Quebec, see line 312 in your tax guide.
66 Eligible retiring allowances See line 130 in your tax guide.
67 Non-eligible retiring allowances See line 130 in your tax guide.
Privacy Act, personal information bank numbers CRA PPU 005 and 047
www.cra.gc.ca 11


The General Income Tax and Benefit Guide provides line-by-line instructions on how to complete a tax
return. If you need information on any area of the return, read the corresponding area of the guide.
Page 1
Identification
Enter Catherines name and address.
Information about your residence
Enter your province or territory of residence.
Information about you
Enter Catherines SIN and date of birth, and select the language of choice.
Marital status
Tick the box that applies to Catherines marital status.
Elections Canada
In this section, taxpayers can give the CRA permission to give their name, address, date of birth, and
citizenship to Elections Canada to update the National Register of Electors.
GST/HST credit application
To receive the GST/HST credit, including any related provincial credits, you have to apply for it, even if
you received it last year. Catherine will not be eligible for the GST/HST credit because she will not
be 19 before April 1, 2015.

Page 2
Please answer the following question
Tick No as Catherine does not have foreign property.
Review the Total income section. Enter amounts on the following lines for Catherine.
Line 101 Employment income
Enter the total of amounts shown in box 14 of Catherines T4 slips.
Line 104 Other employment income
Enter the amount of tips Catherine received while working at Marios Pizzeria.
Line 150 Total income
Since Catherine does not have any other income, enter the total of lines 101 and 104.
Instructions to complete Catherines income tax
and benefit return
12 www.cra.gc.ca

Page 3
Review the deductions available in the Net income and Taxable income sections.
Line 150 Total income
Copy the amount from line 150 on page 2.
Line 234 Net income before adjustments
Since none of the deductions of lines 206 to 232 apply to Catherine, enter the amount from line 150.
Line 236 Net income
Since Catherine does not have an amount on line 235, enter the amount from line 234.
Line 260 Taxable income
Since none of the deductions of lines 244 to 256 apply to Catherine, enter the amount from line 236.
Note
Before completing page 4 of the return, calculate Catherines federal tax on Schedule 1.

Schedule 1, Federal Tax
Complete Schedule 1 to calculate the non-refundable tax credits and the federal tax on taxable
income.
Step 1 Federal non-refundable tax credits
Non-refundable tax credits reduce your federal tax. However, if the total of these credits is more than
your federal tax, you will not get a refund for the difference.
Review the non-refundable tax credits available in this section.
Line 300 Basic personal amount
Claim the federal basic personal amount.
Line 308 CPP or QPP contributions
CPP or QPP contributions are normally shown in boxes 16 or 17 of the T4 slip. You have to be at least
18 years of age to contribute to CPP or QPP.
Since Catherine was not 18 years of age, she was exempt from paying CPP or QPP contributions.
Therefore, box 28 of her T4 slips is marked with an X.
Line 312 Employment insurance premiums
Enter the total of amounts shown in box 18 of Catherines T4 slips.
Line 375 Provincial parental insurance plan (PPIP) premiums paid (QC only)
For students using Exercise 1(QC) only: Enter the total of amounts from box 55 of Catherines
T4 slips.
Line 363 Canada employment amount
Since Catherine has employment income, enter the amount she is entitled to.
Lines 335 to 350
Calculate the amounts for lines 335, 338, and 350 by following the line-by-line instructions.
Step 2 Federal tax on taxable income
Copy Catherines taxable income from line 260 on page 3 of the return to line 38 (line 41 for residents
of Quebec). Since Catherines taxable income is not more than $43,561, complete the first column.

www.cra.gc.ca 13
Step 3 Net federal tax
Enter the applicable amounts on lines 46 and 49 (lines 49 and 52 for residents of Quebec). Follow the
line-by-line instructions to calculate amounts for lines 48, 53, 54, 56, 62, and 65 (lines 51, 56, 57, 59,
65, and 68 for residents of Quebec).

Page 4
Complete the Refund or balance owing section to find out whether Catherine has to pay additional
taxes or if she is entitled to a refund.
Line 420 Net federal tax
Enter the net federal tax you calculated in Step 3 of Schedule 1.
Line 428 Provincial or territorial tax (other than Quebec)
Calculate Catherines provincial or territorial tax using Form 428 for your province or territory of
residence.
Line 435 Total payable
Enter the total of lines 420 and 428.
Line 437 Total income tax deducted
Enter the total of amounts from box 22 of Catherines T4 slips.
Line 440 Refundable Quebec abatement (QC only)
For students using Exercise 1(QC) only: Calculate this amount.
Line 479 Provincial or territorial credits
Provincial or territorial credits may be available for some provinces or territories. See the information
sheet for your province or territory to learn about the credits available to you.
Line 482 Total credits
Enter the total of lines 437 to 479.
Refund or balance owing
Subtract the amount on line 482 from the amount on line 435. If the result is negative you have a
refund. Enter the amount on line 484.
If the result is positive, you have a balance owing. Enter the amount on line 485.
www.cra.gc.ca
X
Based on the information given, complete Catherine's tax return.
To complete this return, you will need the following:
Schedule 1, Federal Tax
T1 General, Income Tax and Benefit Return
If province of residence is Quebec: use Exercise 1(QC) High school student (Quebec residents).
Catherine Casey is a high school student who lives at home with her parents. She was born on November 13, 1996 and she
works part time at Best Bookstore and Mario's Pizzeria.
In February, her employers sent her the attached T4 information slips.
Last year, she earned $300.00 in tips (not indicated on T4) at Mario's Pizzeria.
14
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
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CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
CASEY Catherine
3,600 00 150 00
BEST BOOKSTORE
123 456 789
67 68
0 00
2013
Exercise 1 High school student
www.cra.gc.ca 15
X
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

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CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
CASEY Catherine
2,600 00 101 00
MARIO'S PIZZERIA
123 456 789
48 88
0 00
2013
www.cra.gc.ca
Based on the information given, complete Catherine's tax return.
To complete this return, you will need the following:
Schedule 1, Federal Tax
T1 General, Income Tax and Benefit Return
Catherine Casey is a high school student who lives at home with her parents. She was born on November 13, 1996 and she
works part time at Librairie Bouquinez and Pizzeria di Mario.
In February, her employers sent her the attached T4 information slips.
Last year, she earned $300.00 in tips (not indicated on T4) at Pizzeria di Mario.
16
Exercise 1(QC) High school student (Quebec residents)
X
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
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e
n

c
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e
t
e
d

/

P
r
o
t

B

u
n
e

f
o
i
s

r
e
m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123, rue Principale
City, Quebec X0X 0X0
CASEY Catherine
3,600 00 150 00
LIBRAIRIE BOUQUINEZ
123 456 789
54 72
0 00
2013
20 12 3,600 00
www.cra.gc.ca 17
X
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
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n

c
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d

/

P
r
o
t

B

u
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e

f
o
i
s

r
e
m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123, rue Principale
City, Quebec X0X 0X0
CASEY Catherine
2,600 00 101 00
PIZZERIA DI MARIO
123 456 789
39 52
0 00
2013
14 53 2,600 00
www.cra.gc.ca
Based on the information given, complete Sue's tax return.
Sue Brown attends a post-secondary institution. She was born on August 2, 1993 and is single.
During the year, she received a scholarship of $3,500 from her post-secondary institution, Town University. This amount is
shown on the attached T4A information slip.
Sue moved to her parents' home for the summer months (a distance of 500 kilometres) and got a job there at Streamers. She
completed Form T1-M, Moving Expenses Deduction, listing her expenses of $300 for the move, and determined that she can
claim the expenses on her tax return.
The attached T2202A information slip that the post-secondary institution gave her shows she paid tuition fees of $2,500 for the
courses she took last year. According to the slip, she can claim the education and textbook amounts for eight months. She
wants to carry forward any amount she cannot use this year.
She earned $12,300 at Streamers during the summer. They sent her the attached T4 information slip.
She earned $52 interest in her savings account at the North Bank. The bank sent her the attached T5 information slip.
Last year, Sue paid $720.00 for her public transit passes ($60 a month).
To complete this return, you will need the following:
Schedule 1, Federal Tax
Schedule 4, Statement of Investment Income
Schedule 11, Tuition, Education, and Textbook Amounts
T1 General, Income Tax and Benefit Return
18
Exercise 2 Post-secondary student
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
h
e
n

c
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d

/

P
r
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t

B

u
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e

f
o
i
s

r
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m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
BROWN SUE
12,300 00 1,995 00
STREAMERS
123 456 789
231 24
2013
435 60
12,300 00
www.cra.gc.ca 19
Box Case Amount Montant
Box Case Amount Montant
Box Case Amount Montant
Box Case Amount Montant
013
Recipient's account number
Numro de compte du bnficiaire
012
Social insurance number
Numro d'assurance sociale
Self-employed commissions
Commissions d'un travail indpendant
Pension or superannuation line 115
Prestations de retraite ou
autres pensions ligne 115
Lump-sum payments line 130
Paiements forfaitaires ligne 130
Annuities
Rentes
018
Fees for services
Honoraires ou autres sommes
pour services rendus
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
Recipient's name and address Nom et adresse du bnficiaire
Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initials Initiales

Other information (see over)

Autres renseignements (voir au verso)
T4A
Statement of Pension, Retirement, Annuity,
and Other Income
tat du revenu de pension, de retraite, de rente
ou d'autres sources
Year
Anne
Amount Montant Box Case Amount Montant Box Case
Amount Montant Box Case Amount Montant Box Case
Amount Montant Box Case Amount Montant Box Case
Amount Montant Box Case Amount Montant Box Case
061
Payer's account number / Numro de compte du payeur
T
4
A

(
1
3
)
048
020
022 016
Payer's name Nom du payeur
024
P
r
o
t
e
c
t
e
d

B

w
h
e
n

c
o
m
p
l
e
t
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d
/

P
r
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t

B

u
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e

f
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r
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m
p
l
i
2013
TOWN UNIVERSITY
123 456 789
123 Main Street
City, Province X0X 0X0
BROWN SUE
3,500 00 105
For information, see the back.
Pour obtenir des renseignements,
lisez le verso.
Recipient account
Numro de compte du bnficiaire
Currency and identification codes
Codes de devise et d'identification
Foreign currency
Devises trangres
29 27 28
Transit Succursale
Statement of Investment Income
tat des revenus de placement
T5
T5 (13)
Anne
Year
Dividends from Canadian corporations Dividendes de socits canadiennes Federal credit Crdit fdral
24 26 13 18
Actual amount of eligible dividends
Montant rel des dividendes dtermins
Taxable amount of eligible dividends
Montant imposable des dividendes
dtermins
Dividend tax credit for eligible
dividends
Crdit d'impt pour dividendes dtermins
Interest from Canadian sources
Intrts de source canadienne
Capital gains dividends
Dividendes sur gains en capital
25
Actual amount of dividends
other than eligible dividends
Other information
(see the back)
Autres renseignements
(voir au verso)
Taxable amount of dividends
other than eligible dividends
Dividend tax credit for dividends
other than eligible dividends
Report Code Recipient identification number Recipient type
Type de bnficiaire Numro d'identification du bnficiaire Code du feuillet
Crdit d'impt pour dividendes
autres que des dividendes dtermins
Montant imposable des dividendes
autres que des dividendes dtermins
10 11 12 21 22 23
Montant rel des dividendes
autres que des dividendes dtermins
Box / Case Amount / Montant Box / Case
Payer's name and address Nom et adresse du payeur
Box / Case Amount / Montant
Recipient's name (last name first) and address Nom, prnom et adresse du bnficiaire

Amount / Montant
Privacy Act, personal information bank number CRA PPU 150 and CRA PPU 005 / Loi sur la protection des renseignements personnels, fichiers de renseignements personnels ARC PPU 150 et ARC PPU 005
Protected B / Protg B
when completed / une fois rempli
2013
52.00
123 456 789
BROWN SUE
123 Main Street
City, Province X0X 0X0
NORTH BANK
www.cra.gc.ca 20
4
4
8 2,500
1,250
1,250 13
BROWN, SUE
123 Main Street
City, Province X0X 0X0
TOWN UNIVERSITY
Name and address of educational institution Nom et adresse de l'tablissement d'enseignement
Student number Numro d'tudiant Name of program or course Nom du programme ou du cours
Session periods, part-time and full-time
Priodes d'tudes temps partiel
et temps plein
From De
Y A
Number of months for:
Nombre de mois :
M
C
Full-time
Temps
plein
Totals
A
Eligible tuition fees,
part-time and full-time
sessions
Frais de scolarit
admissibles pour tudes
temps partiel et temps
plein
To
B
Part-time
Temps
partiel
Totaux
Y A M
Name and address of student Nom et adresse de l'tudiant
Tuition, Education, and Textbook Amounts Certificate
Certificat pour frais de scolarit, montant relatif aux tudes
et montant pour manuels
Information for students: See the back of copy 1. If you want to transfer all or part of your tuition, education, and textbook amounts, complete the back of copy 2.
Renseignements pour les tudiants : Lisez le verso de la copie 1. Si vous dsirez transfrer une partie ou la totalit de vos frais de scolarit et de vos montants relatifs aux tudes et pour manuels, remplissez le verso de la copie 2.
T2202A (13)
For student
Pour l'tudiant
1
Dlivrez ce certificat un tudiant qui tait inscrit, au cours de l'anne civile, un programme de
formation admissible ou un programme de formation dtermin dans un tablissement postsecondaire,
comme un collge ou une universit, ou dans un tablissement reconnu par Ressources humaines et
Dveloppement des comptences Canada (RHDCC).
Les frais de scolarit pays un tablissement quelconque pour une anne civile doivent dpasser 100$.
Les frais pays un tablissement postsecondaire doivent viser des cours de niveau postsecondaire.
Les frais pays un tablissement reconnu par RHDCC doivent viser des cours suivis en vue d'acqurir
ou d'amliorer des comptences professionnelles, et l'tudiant doit avoir 16 ans ou plus avant la fin de
l'anne.
N'inscrivez pas le cot des manuels sur ce formulaire. L'tudiant calcule les montants relatifs aux
tudes et pour manuels d'aprs le nombre de mois indiqu dans les cases B ou C ci-dessous.
Issue this certificate to a student who was enrolled during the calendar year in a qualifying
educational program or a specified educational program at a post-secondary institution, such as
a college or university, or at an institution certified by Human Resources and Skills Development
Canada (HRSDC).
Tuition fees paid in respect of the calendar year to any one institution have to be more than
$100. Fees paid to a post-secondary institution have to be for courses taken at the
post-secondary level. Fees paid to an institution certified by HRSDC have to be for courses
taken to get or improve skills in an occupation, and the student has to be 16 years of age or
older before the end of the year.
Do not enter the cost of textbooks on this form. Students calculate the education and
textbook amounts based on the number of months indicated in Box B or C below.
12-345
International Business
01
09 13
04 13
12 13
www.cra.gc.ca
Last year, Trevor Nowen, who is married to Ivana (SIN 987 654 321), started a job as a graphic artist at GracoDesigns. He
was born August 2, 1987. During the year he earned $28,000 and in February his employer sent him a T4 information slip.
In December, he contributed $1,180 to a registered retirement savings plan (RRSP) at his local bank. The bank gave him an
official RRSP contribution slip showing this amount. Trevor has determined he has the RRSP deduction limit to claim the full
amount on his tax return.
Ivana earned $4,000 from consulting work. The payer withheld no deductions at source and Ivana had no business expenses.
Based on the information given, complete Trevor's tax return.
Trevor also received $22 interest from his savings account at the bank. He did not receive a T5 information slip for this amount.
To complete this return, you will need the following:
Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
Schedule 4, Statement of Investment Income
Schedule 1, Federal Tax
T1 General, Income Tax and Benefit Return
21
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
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d

B

w
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e
n

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d

/

P
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t

B

u
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e

f
o
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s

r
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m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
NOWEN TREVOR
28,000 00 3,700 00
GRACODESIGNS
123 456 789
526 40
2013
28,000 00
1,212 75
Exercise 3 Employed individual with spouse
www.cra.gc.ca
During the year, she worked for 40 weeks and earned $34,790. This income, plus other relevant information, is shown on the
attached T4 information slip.
Based on the information given, complete Karen's tax return.
Karen sent her child to Beacon Nursery while she was working. Karen has partially completed the attached Form T778, Child
Care Expenses Deduction for 2013, and has determined that she is entitled to claim $3,160 for child care expenses on her tax
return.
Karen paid $9,000 in rent last year.
Karen Partridge is a single mother of a young child, Annie, born June 4, 2010. Karen's date of birth is May 15, 1979.
To complete this return, you will need the following:
Schedule 1, Federal Tax
Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
Form T778, Child Care Expenses Deduction for 2013 (you must finish the partially completed Form T778 included)
T1 General, Income Tax and Benefit Return
She also received $950 in social assistance payments and $1,200 in Universal Child Care Benefit payments. These payments
are shown on the attached information slips T5007, Statement of Benefits, and RC62, Statement of Universal Child Care
Benefit.
22
Exercise 4 Single-parent
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
h
e
n

c
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d

/

P
r
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t

B

u
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e

f
o
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s

r
e
m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
PARTRIDGE KAREN
34,790 00 5,250 00
AQUANTIC
123 456 789
654 05
2013
34,790 00
1,548 85
165 00
782 50
1,565 00
www.cra.gc.ca
2013 1,200.00 123 456 789
PARTRIDGE Karen
123 Main Street
City, Province X0X 0X0
Total benefit paid Repayment of previous-years benefits
Remboursement de prestations d'annes prcdentes
UNIVERSAL CHILD CARE BENEFIT STATEMENT
TAT DE LA PRESTATION UNIVERSELLE POUR LA GARDE D'ENFANTS
Year Social Insurance Number 10 12
Anne Numro d'assurance sociale Prestation totale verse
Year / Anne Amount / Montant Year / Anne Amount / Montant
Issued by: Human Resources and Skills Development Canada
RC62 (10/12)
mis par : Ressources humaines et
Dveloppement des comptences Canada
RC62
23
T5007(13)
Recipient's name and address Nom et adresse du bnficiaire
Last name (please print)
Nom de famille (en lettres moules)
12
Payer's name and address
Nom et adresse du payeur
11 Year
Anne Indemnits pour accidents du travail
Prestations d'assistance sociale ou
supplment provincial ou territorial Numro d'assurance sociale
Workers' compensation benefits
Social assistance payments or
provincial or territorial supplements
Social insurance number 10
Code de genre
de feuillet
Report code
First name
Prnom
Initials
Initiales
13
T5007
Statement of benefits
tat des prestations
Privacy Act, personal information bank number CRA PPU 005 and CRA PPU 150
Loi sur la protection des renseignements personnels, fichier de renseignements personnels ARC PPU 005 et ARC PPU 150
Protected B / Protg B
when completed / une fois rempli
2013 950.00 123 456 789
PARTRIDGE KAREN
123 Main Street
City, Province X0X 0X0
www.cra.gc.ca 24
Protected B
when completed Child Care Expenses Deduction for 2013
Read the attached information sheet. On the sheet we define child care expenses, eligible child, net income, earned income, and
educational program. For more information, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.
Each person claiming the child care expenses deduction must attach a completed Form T778 to his or her return.
Do not include receipts, but keep them in case we ask to see them at a later date.
If you are the only person claiming child care expenses, complete parts A and B, and, if it applies, Part D.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
lower net income, complete parts A and B.
If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the
higher net income, complete parts A, B, C, and, if it applies, Part D.
List the first and last names and the dates of birth of all your eligible children,
even if you did not pay child care expenses for all of them.
Year Month Day
First name of each
child for whom
payments were made
Child care
expenses paid
(see note below)
Name of the child care organization or the name and social insurance
number of the individual who received the payments
Number of weeks for
boarding schools or
overnight camps
+
+
+
+
Total
=
Note: The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an
overnight camp (including an overnight sports school) is $175 per week for a child included on line 1 in Part B, $250 per week
for a child included on line 2, and $100 per week for a child included on line 3.
Enter any child care expenses included above that were incurred in 2013 for a child who was 18 or older.
6795
Part A Total child care expenses
Number of eligible children:
Born in 2007 or later, for whom the disability amount cannot be claimed =
1
Born in 2013 or earlier, for whom the disability amount can be claimed
*
=
6796 + 2
Born in 1997 to 2006, (and born in 1996 or earlier, with a mental or physical
impairment, for whom the disability amount cannot be claimed)
= + 3
Add lines 1, 2, and 3. = 4
Enter your total child care expenses from Part A. 5
Enter your earned income.
2
3
=
6
Enter the amount from line 4, 5, or 6, whichever is least. 7
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.
Enter any child care expenses that the other person (as described under "Who can claim child care
expenses?" on the attached sheet) with the higher net income deducted on line 214 of his or her 2013 return.

8
Line 7 minus line 8. If you attended school in 2013 and you are the only person making a claim, also go to
Part D. Otherwise, enter this amount on line 214 of your return. Allowable deduction
= 9
*
Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return
showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.
Part B Basic limit for child care expenses
T778 E (13)
(Vous pouvez obtenir ce formulaire en franais www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)
Annie Partridge 2 0 1 0 0 6 0 4
Annie
3,160.00
Beacon Nursery
3,160.00
$7,000
$10,000
$4,000
www.cra.gc.ca
Ronald Lacroix is a single registered Indian, born on July 8, 1978. Last year, he worked as a full-time administrator for a
medical clinic located on a reserve. His employer, Big Isle Health Clinic, has elected to participate in the CPP.
Ronald also works part-time for an organization dedicated to developing social programs for local youth. The organization
is located off reserve and all of Ronald's work is carried out off reserve.
Based on the information given, complete Ronald's tax return.
To complete this return, you will need the following:
Schedule 1, Federal Tax
T1 General, Income Tax and Benefit Return
For assistance in completing this return, go to www.cra.gc.ca/brgnls/gdlns-eng.html.
25
Exercise 5 Aboriginal person
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
h
e
n

c
o
m
p
l
e
t
e
d

/

P
r
o
t

B

u
n
e

f
o
i
s

r
e
m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
LACROIX RONALD
BIG ISLE HEALTH CLINIC
123 456 789
651 89
2013
1,543 16 34,675 00
34,675 00
34,675 00 71
www.cra.gc.ca 26
Employer's account number / Numro de compte de l'employeur
Employee's QPP contributions line 308
Cotisations de l'employ au RRQ ligne 308
Employee's CPP contributions line 308
Cotisations de l'employ au RPC ligne 308
17
28
18
RPP contributions line 207
Cotisations un RPA ligne 207
20
52
Employee's PPIP premiums see over
Cotisations de l'employ au RPAP voir au verso
55
Pension adjustment line 206
Facteur d'quivalence ligne 206
Employee's EI premiums line 312
Cotisations de l'employ l'AE ligne 312
16
Employer's name Nom de l'employeur
Year
Anne
54
Employment income line 101
Revenus d'emploi ligne 101
22
Income tax deducted line 437
Impt sur le revenu retenu ligne 437
24
EI insurable earnings
Gains assurables d'AE
Union dues line 212
Cotisations syndicales ligne 212
RPP or DPSP registration number
Nd'agrment d'un RPA ou d'un RPDB
Employment code
Code d'emploi
29
10
Province of employment
Province d'emploi
56
PPIP insurable earnings
Gains assurables du RPAP
50
46
Charitable donations line 349
Dons de bienfaisance ligne 349
44
26
CPP/QPP pensionable earnings
Gains ouvrant droit pension RPC/RRQ
14
12
Box Case
Box Case
Box Case Amount Montant Amount Montant
Amount Montant Amount Montant
Amount Montant
Amount Montant Box Case Box Case
T4
Statement of Remuneration Paid
tat de la rmunration paye

Employee's name and address Nom et adresse de l'employ

Last name (in capital letters) Nom de famille (en lettres moules) First name Prnom Initial Initiale
Other information
(see over)
Autres
renseignements
(voir au verso)
Exempt Exemption
T
4

(
1
3
)
P
r
o
t
e
c
t
e
d

B

w
h
e
n

c
o
m
p
l
e
t
e
d

/

P
r
o
t

B

u
n
e

f
o
i
s

r
e
m
p
l
i
CPP/QPP
RPC/RRQ
Box Case
EI
RPAP
PPIP
AE
Social insurance number
Numro d'assurance sociale
123 Main Street
City, Province X0X 0X0
LACROIX RONALD
5,500 00 107 27
ACTION YOUTH CENTRE
123 456 789
103 40
2013
99 00 5,500 00
5,500 00
www.cra.gc.ca 27


Box numbers on common information slips and the related line numbers on the income tax and benefit
return.
Quick reference chart
Slip
type
Box No. Box title Line on return
T4 Statement of Remuneration Paid
14 Employment income 101
16 Employees Canada Pension Plan contributions 308
17 Employees Quebec Pension Plan contributions 308
18 Employees employment insurance premiums 312
20 Registered pension plan contributions 207
22 Income tax deducted 437

55 Employees provincial parental insurance plan (PPIP)
premiums (if province of employment is Quebec)
375
T4A Statement of Pension, Retirement, Annuity, and Other Income
016 Pension or superannuation 115 and 314
018 Lump-sum payments 130
020 Self-employed commissions 166 and 139
022 Income tax deducted 437
028 Other income various
040 RESP accumulated income payments 130 and 418
042 RESP educational assistance payments 130
T5 Statement of Investment Income
25 Taxable amount of eligible dividends 120
26 Dividend tax credit for eligible dividends 425
11 Taxable amount of dividends other than eligible dividends 180 and 120
12 Dividend tax credit for dividends other than eligible dividends 425
13 Interest from Canadian sources 121
14 Other income from Canadian sources 121
15 Foreign income 121
T4E Statement of Employment Insurance and Other Benefits
7 Repayment rate 235 and 422
14 Total benefits paid 119
20 Taxable tuition assistance not entered on
return
22 Income tax deducted 437
23 Quebec income tax deducted 437 (if not a
resident of
Quebec)


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