Tax 2023
Tax 2023
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.
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If this return is for 4 Divorced
MA
City Prov./Terr. Postal code
a deceased person,
London ON N 6 E 3 M 5 enter the date of death 5 Separated
Email address (Year Month Day)
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anaflaviaaguiar@gmail.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
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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
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Ontario
CA
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.
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Indian Act – Exempt income
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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.
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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,
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Foreign property
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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
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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
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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
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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
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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
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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. = 5,565 92 21
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Moving expenses (complete Form T1-M) 21900 + 44
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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
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 +
END 20 66 • 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
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23300 = –
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Add lines 35 to 52. 20 66 20 66 53
Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 = 5,545 26 54
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• 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
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(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 5,545 26 56
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Part A – Federal tax on taxable income
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Use the amount from line 26000 to complete the appropriate column below.
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$53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675
Amount from line 26000 5,545 26 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) = 5,545 26 = = = = 71
Line 71 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 72
percentage from line 72 = 831 79 = = = = 73
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Line 73 plus line 74 + 0.00 + 8,003.85 + 18,942.24 + 34,207.62 + 54,578.67 74
Federal tax on
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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
+
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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
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Add lines 84, 96 and 97. = 16,560 99 98
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 + 99
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Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 100
Add lines 98 to 100. = 16,560 99 101
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
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Add lines 101 to 105. = 16,560 99 106
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 107
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110
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 111
33200 = +
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Line 110 plus line 111 112
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Line 113 multiplied by the percentage from line 114 33800 = 2,484 15 115
Donations and gifts (complete Schedule 9) 34900 + 116
Line 115 plus line 116 Total federal non-refundable tax credits 35000 = 2,484 15 117
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Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = • 133
Federal political contribution tax credit (use Federal Worksheet)
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Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 134
Investment tax credit (complete Form T2038(IND)) 41200 + • 135
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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
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Special taxes 41800 + • 140
Add lines 138 to 140. Net federal tax 42000 = 141
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(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
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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
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Air quality improvement tax credit
(box 238 of all T5013 slips or from partnership letter) 47557 + • 163
Tax paid by instalments 47600 + • 164
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Provincial or territorial credits (complete Form 479, if it applies) 47900 + • 165
= –
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Add lines 149 to 165. Total credits 48200 1,344 57 1,344 57 166
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 = (1,344 57) 167
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Refund 48400 1,344 57 • 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 = 1,344 57 • 3
I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
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attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
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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.
T1-2023 Schedule 6
Canada Workers Benefit
Protected B when completed
The Canada workers benefit (CWB) is a refundable tax credit intended to supplement the earnings of low-income workers.
This benefit has two parts: a basic amount and a disability supplement. To claim the basic CWB, complete steps 1 and 2.
To claim the CWB disability supplement, complete steps 1 and 3. To claim the basic CWB and the CWB disability supplement,
complete steps 1, 2 and 3, if applicable. If you or your spouse or common-law partner (if applicable) received an RC210 slip,
you must complete step 4 even if you are not claiming the basic CWB or the CWB disability supplement.
Complete this schedule if you met all of the following conditions in 2023:
• You were a resident of Canada throughout the year
• You earned working income (see Part A)
• You were, at the end of the year, 19 years of age or older, or you resided with your spouse or common-law partner or your child
Attach a copy of this schedule to your paper return.
You cannot claim the CWB for 2023 if any of the following conditions apply to you:
• You were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year,
unless you had an eligible dependant at the end of the year
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• You were confined to a prison or similar institution for a period of at least 90 days during the year
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• You were exempt from income tax in Canada for a period in the year when you were an officer or a servant of another
country (such as a diplomat) residing in Canada or you were a family member who resided with such a person or an
employee of such a person, at any time in the year
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Notes: If you had a spouse or common-law partner but did not have an eligible spouse or an eligible dependant as defined
below, complete this schedule as if you did not have an eligible spouse or an eligible dependant.
If you are completing a final return for a deceased person who met the conditions above, you can claim the CWB for
END
that person if the date of death was after June 30, 2023.
Note: You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2023, if you had not
been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of
at least 90 days, that includes December 31, 2023.
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• They were not confined to a prison or similar institution for a period of at least 90 days during the year
• They were not exempt from income tax in Canada for a period in the year when they were an officer or a servant of
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another country (such as a diplomat) residing in Canada or they were a family member who resided with such a person or
an employee of such a person, at any time in the year
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Note: For the purposes of this claim, a child includes a person under your custody and control who was wholly dependent
on you for support. A child you lived with and cared for under a kinship or close relationship program (of the federal
government, a provincial or territorial government or an Indigenous governing body), can still be an eligible
dependant, even if you received payments under that program, as long as the payments were not a children's
special allowance for that child.
• They were under 19 years of age and lived with you on December 31, 2023 (or, if they died after June 30, 2023, they lived
with you on the date of death and would have been under 19 years of age on December 31, 2023)
• They were not eligible for the CWB for 2023
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Employment income and other employment income from line 10100 and
MA
line 10400 of the return 5,565 92 1
Taxable scholarships, fellowships, bursaries and artists' project grants
from line 13010 of the return + 38106 + 2
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Total self-employment income from lines 13500, 13700, 13900, 14100 and
14300 of the return (excluding losses) (2) + + 3
Tax-exempt working income earned on a reserve (from line 10000 of END
Form T90, Income Exempt from Tax under the Indian Act) (1) or an allowance
received as an emergency volunteer (from line 10105 of the return) + 38107 + 4
Add lines 1 to 4. Enter the result, even if it is "0". Working income = 5,565 92 38108 = 5
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Add the amounts from line 5 in columns 1 and 2.
Enter this amount on line 16. Family working income 5,565 92 6
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You can claim the basic CWB in Step 2 if the family working income on line 6 is more than $3,000.
If you are eligible for the CWB disability supplement, your working income on line 5 (column 1) must be more than $1,150.
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(1) Including tax-exempt income is optional for the CWB. If you choose to include tax-exempt working income on line 4 in
Part A, you also must include any tax-exempt income that applies on line 8 in Part B.
If you choose to include your tax-exempt income in column 1 of parts A and B, you also must include your eligible
spouse's tax-exempt income in column 2 of parts A and B.
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(2) If you have reported income from more than one business on one self-employment line (13500, 13700, 13900, 14100
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or 14300) and you are reporting a profit from one business and a loss from another, include only the profit amounts on
line 3 when calculating working income. If you are reporting a loss from only one business at one of these lines, do not
include that loss.
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Add the amounts from line 12 in columns 1 and 2.
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If you had an eligible spouse, continue at line 14; if not, continue at line 15. 5,545 26 13
Secondary earner exemption:
If your working income (line 5) is less than your eligible spouse's working income,
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enter whichever is less from column 1: amount from line 5 or line 12.
If your working income (line 5) is equal to or more than your eligible spouse's working income,
enter whichever is less from column 2: amount from line 5 or line 12. (maximum $15,239)
END – 14
Line 13 minus line 14
Enter this amount on line 23 and line 35. Adjusted family net income = 5,545 26 15
If your adjusted family net income from line 15 is:
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• equal to or more than the amount listed in the chart, you are not entitled to the CWB. However, if you or your spouse
or common-law partner (if applicable) received an RC210 slip, complete Step 4
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• less than the amount listed in the chart, you may be entitled to the CWB. Continue to Step 2 to calculate the basic CWB
or Step 3 to calculate the CWB disability supplement (whichever applies), or complete both steps if they both apply to you
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Adjusted family net income limits for the basic CWB and the CWB disability supplement
CWB disability supplement
Your family status Basic CWB You and your eligible spouse
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You are eligible for the DTC are eligible for the DTC
CA
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692 80 22
Adjusted family net income from line 15 5,545 26 23
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Base amount:
If you had an eligible spouse or an eligible dependant, enter $28,494.
If not, enter $24,975. – 28,494 00 24
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Line 23 minus line 24 (if negative, enter "0") = 25
Rate × 15% 26
Line 25 multiplied by the percentage from line 26
Line 22 minus line 27 (if negative, enter "0")
END =
Ż
– 27
If you are not completing Step 3, enter this amount on line 45300 of your return. = 692 80 28
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Step 3 – CWB disability supplement
If you had an eligible spouse and you are both eligible for the DTC, only one of you can claim the basic CWB. However, each
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Rate × 27% 32
Line 31 multiplied by the percentage from line 32 = 33
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Base amount:
If you had an eligible spouse or an eligible dependant, enter $45,932.
If not, enter $35,098. –
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45,932 00 36
Line 35 minus line 36 (if negative, enter "0") = 37
Rate: If you had an eligible spouse and they are also eligible for
the DTC, enter 7.5%. If not, enter 15%. × 15.00% 38
= –
Ż
Line 37 multiplied by the percentage from line 38 39
Line 34 minus line 39 (if negative, enter "0") = 40
If you completed Step 2, enter the amount from line 28. If not, enter "0". + 692 80 41
Line 40 plus line 41
Enter this amount on line 45300 of your return. = 692 80 42
If you have a spouse or common-law partner, only the person claiming the basic CWB should
report the amount from box 10 of all RC210 received. If you and your spouse or common-law
partner are not claiming the basic CWB, one of you must report the amount from box 10 of all
RC210 slips as if you were claiming it.
Total basic ACWB paid to you (box 10 of your RC210 slip) 38120 • 44
Total basic ACWB paid to your spouse or common-law partner
(box 10 of their RC210 slip) 38121 + • 45
Line 44 plus line 45 = 46
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Total ACWB disability supplement paid to you
(box 11 of your RC210 slip) +
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38122 • 47
Line 46 plus line 47 = 48
Enter whichever is less: amount from line 43 or line 48.
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Enter this amount on line 41500 of your return. Advanced Canada workers benefit 49
See the privacy notice on your return.
END
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NO
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CA
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T1-2023 Schedule 8
Canada Pension Plan
Contributions and Overpayment Protected B when completed
The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.
The contributions consist of a base amount and an enhanced amount. Your employer will have already deducted the
contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any)
on this schedule including the base and enhanced amounts.
For more information about lines 22200, 22215, 30800 and 31000, go to canada.ca/fed-tax-information.
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Calculation for CPP and QPP Contributions and Overpayments.
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Parts you need to complete
Part 1 – Complete this part if you are electing to stop contributing to the CPP or you are revoking a prior election.
BY
Part 2 – Complete this part to determine the number of months for the CPP contributions calculation.
Part 3 – Complete this part if you are reporting employment income.
Part 4 – Complete this part if you are reporting only self-employment income or other earnings you are electing to pay
CPP contributions on.
END
Part 5 – Complete this part if you are reporting employment income and self-employment income or other earnings you are
electing to pay CPP contributions on. (You must first complete Part 3.)
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Part 1 – Election to stop contributing to the CPP or revocation of a prior election
NO
You were considered a CPP working beneficiary and were required to make CPP contributions in 2023 if you met all of
the following conditions:
• You were 60 to 70 years of age
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Employment income
CA
If you had employment income for 2023 and you elected in 2023 to stop paying CPP contributions or revoked in 2023 an
election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing
to the Canada Pension Plan or Revocation of a Prior Election, to the Canada Revenue Agency (CRA) and your employer(s).
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If you had only self-employment income for 2023 and are electing in 2023 to stop paying CPP contributions on your
self-employment earnings, enter the month in 2023 you are choosing to start this election on line 50372 on the next page.
The date cannot be earlier than the month you turn 65 years of age and are receiving a CPP or QPP retirement pension.
For example, if you turn 65 in June, you can choose any month from June to December. If you choose the month of June,
enter "06" on line 50372.
If, in 2023, you are revoking an election made in a previous year on contributions on self-employment earnings, enter the
month in 2023 you are choosing to revoke this election on line 50374 on the next page. Your election remains valid until you
revoke it or turn 70 years of age. If you start receiving employment income (other than employment income earned in Quebec)
in a future year, you will need to complete Form CPT30 in that year for your election to remain valid.
Election or revocation
If you had self-employment income in 2023, an election or a revocation that begins in 2023 must be made on or before
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June 15, 2025, to be valid.
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I elect to stop contributing to the CPP on my self-employment earnings on the first day of Month
the month entered on line 50372. 50372
I want to revoke an election made in a previous year to stop contributing to the CPP
BY
on my self-employment earnings and resume contributing on the first day of the month entered Month
on line 50374. 50374
Part 2 – Determine the number of months for the CPP contributions calculation
END
Enter "12" on line A below unless any of the following conditions apply:
a) You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A
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b) You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped
receiving a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability
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pension on line A
c) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying
CPP contributions in 2023. Enter the number of months in the year, up to and including the month you made the election,
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on line A. If you had self-employment income in 2023 and entered a month on line 50372 of Part 1, enter on line A the
number of months in the year prior to the month that you entered on line 50372
d) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you have not revoked that election. Enter "0" on line A
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e) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you revoked that election in 2023. Enter the number of months in the year after the
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month you revoked the election on line A. If you had self-employment income in 2023 and entered a month on line 50374
of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374
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f) You turned 70 years of age in 2023 and did not elect to stop paying CPP contributions. Enter the number of months in
the year, up to and including the month you turned 70 years of age, on line A
g) You were 70 years of age or older for all of 2023. Enter "0" on line A
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h) The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died,
on line A
If more than one condition above applies to you, calculate the number of months based on the combined conditions and
enter the result on line A.
Enter the number of months that CPP applied in 2023. 12 A
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proration table above using the number of months from line A of Part 2. (maximum $66,600) 66,600 00 1
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Total CPP pensionable earnings:
Enter the total from box 26 of all of your T4 slips (maximum $66,600 per slip)
(if box 26 is blank, enter the amount from box 14). 50339 5,565 92 2
BY
Enter whichever is less: amount from line 1 or line 2. 5,565 92 3
Enter your maximum basic CPP exemption from the monthly
proration table above using the number of months from line A of Part 2. END
Earnings subject to CPP contributions: line 3 minus line 4 (if negative, enter "0") (maximum $63,100)
(maximum $3,500) –
=
3,500 00
2,065 92
4
5
Actual total contributions on CPP pensionable earnings:
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Enter the total CPP contributions deducted from box 16 of all of your T4 slips. 50340 287 78 • 6
Actual base contributions on CPP pensionable earnings:
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Total required contributions on CPP pensionable earnings: line 9 plus line 10 = 122 92 11
287 78 12
Enter the amount from line 11. – 122 92 13
Line 12 minus line 13 (if negative, enter "0") (2) =
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164 86 14
If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 5. If your
earnings subject to contributions are from employment only, claim the deduction and tax credit as follows:
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• Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 7 or line 9.
Also enter this amount on line 58240 of your provincial or territorial Form 428 (in dollars and cents), if applicable
• Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 8 or line 10
• Enter on line 44800 of your return (in dollars and cents) the amount from line 14 if it is positive
If you are completing Part 5 and calculate that your self-employment income and other earnings subject to contributions
(line 22 of Part 5) are "0," report your CPP contributions as noted above.
(1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.
(2) If this amount is negative, you may be able to make additional CPP contributions. See Form CPT20, Election to Pay Canada
Pension Plan Contributions.
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and other earnings
Required base contributions on CPP pensionable earnings:
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Amount from line 7 × 83.1933% = – 8
Required enhanced contributions on CPP pensionable earnings:
Line 7 minus line 8 = 9
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Tax credit for base CPP contributions on self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:
Amount from line 8 END × 50% = + 10
Deduction for CPP contributions on self-employment income and other earnings:
Line 9 plus line 10
Enter this amount (in dollars and cents) on line 22200 of your return. = 11
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NO
Employment earnings shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20) 50399 + 3
CA
Add lines 1 to 3. = 4
Enter the amount from line 6 of Part 3. Actual total CPP contributions 5
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Enter the amount from line 14 of Part 3 if it is positive (if not, enter "0"). – 6
Line 5 minus line 6 (if negative, enter "0") = 7
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(3) If applicable, self-employment earnings should be prorated according to the number of months that CPP applied for
conditions a) to g) of line A in Part 2. Self-employment earnings are not prorated for condition h).
(4) Maximum CPP pensionable earnings and the basic exemption should be prorated according to the number of months
entered on line A of Part 2. See the monthly proration table on page 3 to find the amount that corresponds to the number
of months entered on line A of Part 2.
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Amount from line 4 of Part 5 18
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Amount from line 11 above – 19
= –
Ż
Line 18 minus line 19 (if negative, enter "0") 20
= –
Ż
Line 17 minus line 20 (if negative, enter "0") 21
BY
Earnings subject to contributions: line 14 minus line 21 (if the result is negative, enter "0"
and follow the instructions at the end of Part 3 to claim the deduction and tax credit for the
contributions on your employment income; if the result is positive, continue at line 23)
END = 22
Amount from line 22 × 11.9% = 23
Amount from line 14 of Part 3 (if positive) × 2 = – 24
TS
Line 23 minus line 24 (if negative, show in brackets) = 25
If the amount from line 25 is negative, enter it as a positive amount. 26
NO
30
Deduction for CPP enhanced contributions on employment income:
PLI
IL
Enter the amount from line 36. – 39
Tax credit for base CPP contributions on self-employment income and other earnings:
MA
Line 38 minus line 39
Enter this amount (in dollars and cents) on line 31000 of your return. = 40
BY
Enter the amount from line 33 of the previous page. 41
Enter the amount from line 37. – 42
Deduction for CPP contributions on self-employment income and other earnings:END
Line 41 minus line 42
Enter this amount (in dollars and cents) on line 22200 of your return. = 43
Part 5b – Amount from line 25 is positive
TS
CPP contributions payable on self-employment income and other earnings:
Enter the amount from line 25 of the previous page.
Enter this amount (in dollars and cents) on line 42100 of your return.
NO
44
Amount from line 44 × 83.1933% = – 45
Line 44 minus line 45 = 46
- DO
Tax credit for base CPP contributions on self-employment income and other earnings:
Line 49 plus line 50
Enter this amount (in dollars and cents) on line 31000 of your return. = 51
PLI
T1-2023 Schedule 11
Federal Tuition, Education, and Textbook Amounts
Protected B
and Canada Training Credit when completed
Calculating your tuition, education, textbook amounts, and Canada training credit
IL
Eligible tuition fees paid to Canadian educational institutions for 2023
MA
(fees for each institution must be more than $100) 32000 16,377 05 1
If you are claiming the Canada training credit, continue on line 2.
If not, enter the amount from line 1 on line 6 and continue on line 7.
BY
Amount from line 1 × 50% = 2
Your Canada training credit limit from your latest notice of assessment
or reassessment
Enter whichever is less: amount from line 2 or line 3.
END 3
4
Enter the amount of Canada training credit you are claiming for 2023
TS
(cannot be more than the amount at line 4).
Enter this amount on line 45350 of your return. Your Canada training credit – 5
Available Canadian tuition amount for 2023: line 1 minus line 5 = 16,377 05 6
NO
Eligible tuition fees paid to foreign educational institutions for 2023 32001 + 7
Line 6 plus line 7 = 16,377 05 8
- DO
Unused federal tuition, education, and textbook amounts from your 2022 notice of assessment
or reassessment + 9
Total available tuition, education, and textbook amounts for 2023: line 8 plus line 9 = 16,377 05 10
TE
Enter the amount from line 26000 of your return on line 11 if it is $53,359 or less.
If it is more than $53,359, enter the result of the following calculation:
CA
Tick this box if you were eligible for the disability tax credit in 2023, or had a mental or physical
impairment in 2023 and a medical practitioner has certified that you cannot reasonably be
expected to be enrolled as a full-time student because of the effects of your impairment. 32005
Enter the number of months you were enrolled as a part-time student from
box 24 of your Form T2202 and column B of your forms TL11A and TL11C. (maximum 12) 32010
Enter the number of months you were enrolled as a full-time student from
box 25 of your Form T2202 and column C of your forms TL11A and TL11C. (maximum 12) 32020 8
IL
and your unused federal amount available to carry forward to a future year.
You can transfer all or part of your unused tuition amount available to transfer to your spouse or common-law partner,
MA
your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (designated individual).
Note: If your spouse or common-law partner is claiming an amount for you on line 30300, line 30425 or line 32600 of their
return, you cannot transfer your unused tuition amount to your (or your spouse's or common-law partner's) parent
BY
or grandparent.
Form ON428
Ontario Tax 2023
Protected B when completed
IL
percentage from line 5 = 280 04 = = = = 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 = 280 04 = = = = 8
BY
Enter the amount from line 8 on line 51 and continue at line 9.
58300 90 73 • 21
Amount from line 31217 of your return 58305 + • 22
Adoption expenses 58330 + 23
= +
Ż
Add lines 19 to 23. 192 99 192 99 24
Line 18 plus line 24 = 12,057 99 25
IL
Amount from line 23600 of your return 5,545 26 37
Applicable rate × 3% 38
MA
Line 37 multiplied by the percentage from line 38 = 166 36 39
Enter whichever is less: $2,685 or the amount on line 39. – 166 36 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 = 12,057 99 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
Schedule ON428–A
Low-income Individuals and Families 2023
Tax (LIFT) Credit Protected B when completed
To find out if you are eligible for the Low-income individuals and families tax (LIFT) credit, go to canada.ca/on-tax-info.
Complete this schedule and attach a copy to your return.
IL
Amount from line 21300 of your return + 7
Amount of registered disability savings
MA
plan (RDSP) income repayment included
on line 23200 of your return + 8
=
Ż
Add lines 6 to 8. 5,545 26 5,545 26 9
BY
Amount from line 11700 of your return 10
Amount of RDSP income included on line 12500 END
of your return + 11
Line 10 plus line 11 =
Ż
– 12
Line 9 minus line 12
TS
(if negative, enter "0") Your adjusted net income = 5,545 26 13
NO
If you were single at the end of the year, complete Part A to calculate your credit.
If you had a spouse or common-law partner at the end of the year, complete Part B on the next page.
- DO
Applicable rate × 5% 18
Line 17 multiplied by the percentage from line 18 =
Ż
– 19
PLI
Part B – Calculating the credit for individuals with a spouse or common-law partner
Amount from line 23600 of your spouse's
or common-law partner's return 21
Amount from line 21300 of your spouse's
or common-law partner's return + 22
Amount of RDSP income repayment included
on line 23200 of your spouse's or common-law
partner's return + 23
=
Ż
Add lines 21 to 23. 24
IL
28
Amount from line 5 of the previous page
MA
(maximum $875) 29
Amount from line 13 of the previous page 30
Individual income threshold – 32,500.00 31
BY
Line 30 minus line 31 (if negative, enter "0") = 32
Amount from line 30 above 33
Amount from line 28 above
Line 33 plus line 34
END
Adjusted family net income
+
=
34
35
Family income threshold – 65,000.00 36
TS
Line 35 minus line 36 (if negative, enter "0") = 37
Enter whichever is more: amount from line 32 or line 37. 38
NO
Applicable rate × 5% 39
Line 38 multiplied by the percentage from line 39 =
Ż
– 40
- DO
IL
Total premiums deducted:
Residents of other than Quebec (box 18 and box 55 of your T4 slips) (2)
MA
Quebec residents (box 18 of your T4 slips) 90 73 4
Total premiums payable (if applicable):
Residents of other than Quebec (amount from line 9 of Schedule 13)
BY
Quebec residents (amount from line 10 of Schedule 13) + 5
Ż
Line 4 plus line 5 = 90 73 90 73 6
Amount from line 3
Line 6 minus line 7 (if negative, enter "0")
5,565 92 – $2,000END = (if negative, enter "0") –
=
3,565 92 7
8
Total premiums deducted from line 4 above 90 73 9
TS
Required premiums:
Residents of other than Quebec
NO
If this amount is more than $1, enter it on line 45000 of your return. 0 01 15
PLI
(1) If you have no self-employment earnings and your total EI insurable earnings on your T4 slips are less than $2,000,
enter "0". However, if you have self-employment earnings and have an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits,
enter the total EI insurable earnings from your T4 slips.
(2) If you received EI-exempt employment income (box 28 of your T4 slip) and there is an amount in box 55 of your T4 slip,
do not claim the amount in box 55 on this line. In this case, contact Revenu Québec to get a refund of your provincial parental
insurance plan (PPIP) premiums paid. However, if you are an employee who controls more than 40% of a corporation's voting
shares and you have an agreement in 2023 with the Canada Employment Insurance Commission through Service Canada to
participate in the EI program for access to EI special benefits, claim the amount in box 55 on this line.
(3) We may adjust your claim if there is an amount on line 2 and the amount on line 3 is less than $2,033
($2,025 for residents of Quebec).
See the privacy notice on your return.
T2204 E (23) (Ce formulaire est disponible en français.) Page 1 of 1
Name: Ana Flavia Aguiar SIN:959 615 923 Printed on:2024/04/09 12:38 EDT
Other credits
Basic personal amount - line 30000
If your net income at line 23600 of your return $165,430 or less, enter $15,000 on line 11 below.
If your net income is more than $235,675, enter $13,520.
Otherwise, complete the following calculation to determine how much to claim on line 30000 of your return.
Base amount 13,520.00 1
Supplement amount 1,480.00 2
Amount from line 23600 of your return 5,545.26 3
Income threshold 165,430.00 4
Line 3 minus line 4 5
70,245.00 6
Line 5 divided by line 6 7
1,480.00 8
Line 7 multiplied by line 8 9
Line 2 minus line 9 (if negative, enter "0") 1,480.00 1,480.00 10
Line 1 plus line 10
Enter this amount on line 30000 of your return. (maximum $15,000) 15,000.00 11
IL
MA
Age amount - line 30100
Maximum amount 1
Amount from line 23600 of your return 2
BY
Income threshold 42,335.00 3
Line 2 minus line 3 (if negative, enter "0") 4
Applicable rate
Line 4 multiplied by the percentage from line 5
Line 1 minus line 6 (if negative, enter "0")
END x 15.00 % 5
6
Page 1 of 5
Name: Ana Flavia Aguiar SIN:959 615 923 Printed on:2024/04/09 12:38 EDT
Other credits
Home Accessibility Expenses - line 31285
Complete this chart to calculate your eligible home accessibility expenses and you are claiming this credit.
For more information, go to line 31285 in the guide.
Date of Description Amount paid
Supplier or contractor
sales slip (including all
or contract Name GST/HST No. applicable
(if applicable) taxes)
IL
MA
BY
END
TS
NO
- DO
TE
CA
PLI
DU
Page 2 of 5
Name: Ana Flavia Aguiar SIN:959 615 923 Printed on:2024/04/09 12:38 EDT
Other credits
Adoption expenses - line 31300
Name of child
IL
Expenses arising from a requirement imposed by government authority respecting the adoption of a child 8
MA
Other expenses 9
BY
Amount claimed by the other adoptive parent % 11
Subtract line 11 from line 10. 12
Carry the result to line 31300 of your return.
December 31, 2023, or you received the payments because of the death of your spouse or common-law partner.
Line 6 plus line 7
Enter this amount on line 31400 of your return. (maximum $2,000) 8
If you are electing to split your eligible pension income with your spouse or common-law partner, enter the amount
from line 8 on line 1 of your Form T1032, Joint Election to Split Pension Income.
Follow the instructions at Step 4 on Form T1032 to calculate the pension income amount to enter on line 31400 of
your and your spouse's or common-law partner's return.
MB residents only:
Claiming the MB fitness amount for yourself? X Yes No
Claiming the MB fitness amount for your spouse/partner (if applicable)? X Yes No
Eligible fitness expense
Page 3 of 5
Name: Ana Flavia Aguiar SIN:959 615 923 Printed on:2024/04/09 12:38 EDT
Other credits
Disability amount - line 31600
You may be able to claim the disability amount if the CRA approved your certified Form T2201, Disability Tax Credit
Certificate.
To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2023.
If you were eligible for the disability tax credit for 2022 and you still meet the eligibility requirements in 2023, you can
claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the
previous period of approval ended before 2023 or if the CRA asks you to.
For more information, see Guide RC4064, Disability-Related Information, or go to
canada.ca/disability-credits-deductions.
If you qualify for the disability amount and, on December 31, 2023, you were:
18 years of age or older, enter $9,428 on line 31600 of your
return under 18 years of age, complete the following calculation
Maximum supplement 1
Total expenses for child care and attendant care claimed for you by anyone 2
Base amount 3,221.00 3
Line 2 minus line 3 (if negative, enter "0") 4
IL
Line 1 minus line 4 (if negative, enter "0") 5
Enter, on line 31600 of your return, $9,428 plus the amount on line 5 (maximum claim $14,928),
MA
unless you are completing this chart to calculate the amount at line 31800.
BY
Federal political contributions from T5013 1
Other federal political contributions 2
Total of lines 1 and 2 (Enter on line 40900 of your return)
Available credit:
75% of the first $400
END 3
4
50% of the next $350 5
TS
33.33% of contributions over $750 6
Available credit to a maximum of $650 7
NO
T4 slips 486.91
T4A slips
T4A (OAS) slip
T4A (P) slip
TE
T4FHSA slip
T4RIF slips
PLI
T4RSP slips
T5013 slips
T1032 line P - Pension Transferee
DU
Subtotal 486.91
Less: T1032 line P - Pensioner
Total 486.91
Page 4 of 5
Name: Ana Flavia Aguiar SIN:959 615 923 Printed on:2024/04/09 12:38 EDT
IL
Line 11 minus line 12 (if negative, enter "0") 13
MA
Amount from line 21500 of your return 14
Amount from line 33200 of your return 15
Line 14 plus line 15 16
BY
Applicable rate % 17
Line 16 multiplied by the percentage from line 17 18
Enter whichever is less: $1,399 or line 18. 19
Amount from line 13
Line 19 minus line 20 (if negative, enter "0")
Enter this amount on line 45200 of your return.
END x 5 20
21