Canadian Tax Return Guide
Canadian Tax Return Guide
T1 2023
Income Tax and Benefit Return
Protected B when completed
If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011,
Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.
IL
If this return is for 4 Divorced
MA
City Prov./Terr. Postal code
a deceased person,
London ON N 5 W 2 Z 1 enter the date of death 5 Separated
Email address (Year Month Day)
BY
tokahontas85@icloud.com 6 X Single
By providing an email address, you are registering to receive
email notifications from the CRA and agree to the Terms of END
use. To view the Terms of use, go to canada.ca/cra-email Your language of correspondence: X English
-notifications-terms. Votre langue de correspondance : Français
TS
Residence information
NO
Your province or territory of residence on December 31, 2023: If you became a resident of Canada
Ontario in 2023 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
- DO
Do not use
this area. 17200 17100
Elections Canada
For more information, go to canada.ca/cra-elections-canada.
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information in the Register of Future Electors to provide youth with educational information about the electoral process.
MA
Indian Act – Exempt income
BY
Tick this box if you have income that is exempt under the Indian Act.
For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1
END
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.
TS
Climate action incentive payment
NO
Tick this box if you reside outside of the census metropolitan areas (CMA) of Barrie, Belleville,
Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo,
- DO
Foreign property
PLI
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 X No
If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
DU
Form T1135 by the due date. For more information, see Form T1135.
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11700 7
UCCB amount designated to a dependant 11701
MA
Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 + 8
EI maternity and parental benefits, and provincial parental insurance plan
(PPIP) benefits 11905
BY
Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
Amount of dividends (eligible and other than eligible) 12000 + 9
Amount of dividends (other than eligible) 12010
Interest and other investment income (use Federal Worksheet)
Net partnership income (limited or non-active partners only)
END 12100
12200
+
+
10
11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 + 12
TS
Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 + 14
Support payments received (see Guide P102) Total 12799 Taxable amount 12800 + 15
NO
Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 + 16
Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 + 17
- DO
Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips) 12906 + 18
Other income (specify): 13000 + 19
Taxable scholarships, fellowships, bursaries and artists' project grants 13010 + 20
Add lines 1 to 20. = 21
TE
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Moving expenses (complete Form T1-M) 21900 + 44
MA
Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 + 45
Carrying charges, interest expenses and other expenses
22100 +
BY
(use Federal Worksheet) 46
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + • 47
Deduction for CPP or QPP enhanced contributions on employment income
END
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + • 48
Exploration and development expenses (complete Form T1229) 22400 + 49
Other employment expenses (see Guide T4044) 22900 + 50
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Clergy residence deduction (complete Form T1223) 23100 + 51
Other deductions (specify): 23200 + 52
NO
23300 = –
Ż
Add lines 35 to 52. 53
Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 = 3,910 20 54
- DO
• You entered an amount for OAS pension on line 11300 or net federal supplements paid on
line 14600 and the amount on line 23400 is more than $86,912
CA
(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 3,910 20 56
DU
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Part A – Federal tax on taxable income
MA
Use the amount from line 26000 to complete the appropriate column below.
BY
$53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675
Amount from line 26000 69
Line 69 minus line 70 – 0.00 – 53,359.00 – END 106,717.00 – 165,430.00 – 235,675.00 70
(cannot be negative) = = = = = 71
Line 71 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 72
percentage from line 72 = = = = = 73
TS
Line 73 plus line 74 + 0.00 + 8,003.85 + 18,942.24 + 34,207.62 + 54,578.67 74
Federal tax on
NO
taxable income = = = = = 75
Enter the amount from line 75 on line 118 and continue at line 76.
- DO
Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,000) 30000 15,000 00 76
Age amount (if you were born in 1958 or earlier) (use Federal Worksheet) (maximum $8,396) 30100 + 77
CA
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 80
+
DU
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 81
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $2,499 = 30500 + 82
Add lines 76 to 82. = 15,000 00 83
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Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 97
MA
Add lines 84, 96 and 97. = 15,000 00 98
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 + 99
BY
Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 100
Add lines 98 to 100. = 15,000 00 101
Interest paid on your student loans (see Guide P105) 31900 + 102
Your tuition, education and textbook amounts (complete Schedule 11)
Tuition amount transferred from a child or grandchild
END 32300
32400
+
+
103
104
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 105
TS
Add lines 101 to 105. = 15,000 00 106
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 107
NO
110
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 111
33200 = +
Ż
Line 110 plus line 111 112
TE
Line 113 multiplied by the percentage from line 114 33800 = 2,250 00 115
Donations and gifts (complete Schedule 9) 34900 + 116
Line 115 plus line 116 Total federal non-refundable tax credits 35000 = 2,250 00 117
PLI
DU
IL
Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = • 133
Federal political contribution tax credit (use Federal Worksheet)
MA
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 134
Investment tax credit (complete Form T2038(IND)) 41200 + • 135
BY
Labour-sponsored funds tax credit
Net cost of shares of a provincially
registered fund 41300 Allowable credit 41400 + • 136
Add lines 134 to 136.
Line 133 minus line 137 (if negative, enter "0")
END
41600 =
Ż
41700
–
=
137
138
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 + • 139
TS
Special taxes 41800 + • 140
Add lines 138 to 140. Net federal tax 42000 = 141
NO
(complete and attach your provincial or territorial Form 428, even if the result is "0") 42800 + • 146
Add lines 142 to 146. Total payable 43500 = • 147
PLI
DU
IL
Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 161
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + • 162
MA
Air quality improvement tax credit
(box 238 of all T5013 slips or from partnership letter) 47557 + • 163
Tax paid by instalments 47600 + • 164
BY
Provincial or territorial credits (complete Form 479, if it applies) 47900 + • 165
= –
Ż
Add lines 149 to 165. Total credits 48200 166
Line 148 minus line 166 END
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below. Refund or balance owing = 167
TS
Refund 48400 • Balance owing 48500 •
For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2024.
NO
opportunities fund. Please see the provincial pages for details. Net refund (line 1 minus line 2) 46600 = •3
I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
CA
attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
PLI
Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.
Form ON428
Ontario Tax 2023
Protected B when completed
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percentage from line 5 = = = = = 6
+ 0.00 + 2,486.17 + 6,990.89 + 12,742.42 + 21,254.42 7
MA
Line 6 plus line 7
Ontario tax on
taxable income = = = = = 8
BY
Enter the amount from line 8 on line 51 and continue at line 9.
58300 • 21
Amount from line 31217 of your return 58305 + • 22
Adoption expenses 58330 + 23
= +
Ż
Add lines 19 to 23. 24
Line 18 plus line 24 = 11,865 00 25
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Amount from line 23600 of your return 3,910 20 37
Applicable rate × 3% 38
MA
Line 37 multiplied by the percentage from line 38 = 117 31 39
Enter whichever is less: $2,685 or the amount on line 39. – 117 31 40
BY
Line 36 minus line 40 (if negative, enter "0") = 41
Allowable amount of medical expenses for other dependants
(use Worksheet ON428) 58729 + 42
Line 41 plus line 42
Line 35 plus line 43
END 58769 =
Ż
+
58800 = 11,865 00 44
43
IL
If you entered an amount on line 98 of Form T691, use Worksheet ON428 to calculate your
additional tax for minimum tax purposes. +
MA
72
Line 71 plus line 72 = 73
BY
Enter "0" on line 80 if any of the following applies to you:
• You were not a resident of Canada at the beginning of the year END
• You were not a resident of Ontario on December 31, 2023
• There is an amount on line 72
• The amount on line 73 is "0"
TS
• You were bankrupt at any time in 2023
• Your return is filed for you by a trustee in bankruptcy
NO
IL
MA
Ż Ż Ż
$20,000 or less $0
BY
more than $25,000 but Ż Ż Ż
not more than $36,000 END $300
Ż Ż Ż
more than $200,600 $900