Protected B when completed

2019

Income Tax and Benefit Return

Before you start:
If you are filling out this return for a deceased person, make sure you enter their information in all the boxes in Step 1.

Step 1 – Identification and other information

QC 8

Identification

Information about you
Enter your social
insurance number (SIN):

Print your name and address below.
First name and initial

Year

Month DayEnter your date of birth:

Last nameYour language of correspondence: English
Votre langue de correspondance :Mailing address: Apt No. – Street No. Street name
PO Box

RR

City

Prov./Terr.

FrançaisIs this return for a deceased person?
Postal code

Ensure the SIN information above is for the deceased person.

If this return is for a
deceased person, enter thedate of death:

Email address
By providing an email address, you are registering to receive
email notifications from the CRA and agree to the Terms of use
under Step 1 in the guide.
Enter an email address:

Year

Month

Day

Marital status
Tick the box that applies to your marital status on
December 31, 2019:1

Married2

Living common-law

3

Widowed

4

Divorced

5

Separated

6

SingleInformation about your residence
Information about your spouse orcommon-law partner (if you ticked box 1 or 2 above)

Enter your province or territory ofresidence on
December 31, 2019:
Enter the province or territory
where you currently reside if it
is not the same as your mailingaddress above:

Enter their SIN:Enter their first name:Enter their net income for 2019
to claim certain credits:
Enter the amount of universal childcare benefit (UCCB) from line 11700
of their return:
Enter the amount of UCCB
repayment from line 21300
of their return:If you were self-employed in
2019, enter the province or
territory where your businesshad a permanent establishment:
If you became or ceased to be a resident of Canada forincome tax purposes in 2019, enter the date of:
Month
entry

Day

Month
or

Day

Tick this box if they were self-employed in 2019:

departure

Do not use this area

Do not use
this area
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17200

17100
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Protected B when completed

Step 1 – Identification and other information (continued)
Please answer the following questions.

Elections Canada(For more information, see "Elections Canada" under Step 1, in the guide.)A) Do you have Canadian citizenship? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address,
date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if
you are aged 14 to 17, to update the Register of Future Electors? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes

1 No

2

1 No

2

Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under
the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with
provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates
at election time.
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18.
Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that areallowed to collect future elector information. In addition, Elections Canada can use information in the Register of FutureElectors to provide youth with educational information about the electoral process.

Indian Act – Exempt income
Tick this box if you have any income that is exempt under the Indian Act.
For more information on this type of income, go to canada.ca/taxes-aboriginal-peoples.

1

If you tick the box, get and complete Form T90, Income Exempt under the Indian Act. Complete this form so that the CRA
can calculate your Canada training credit limit for the 2020 tax year. The information you provide may also be used to
calculate your Canada workers benefit for the 2019 tax year, if applicable.

Foreign property
Did you own or hold specified foreign property where the total cost amount of all suchproperty, at any time in 2019, was more than CAN$100,000? .. . . . . . . . . . . . . . . . . . . . . . 26600 Yes

1

No

2

If yes, get and complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for notcompleting and filing Form T1135 by the due date. For more information, see Form T1135.

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Protected B when completed
Attach only the documents (schedules, information slips, forms, or receipts) requested to support
any claim or deduction. Keep all other supporting documents.

Step 2 – Total income
As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
The Income Tax and Benefit Guide may have additional information for certain lines.
Employment income (box 14 of all T4 slips)
Tax-exempt income for emergency services volunteers(See line 10100 in the guide.)

10105

Commissions included on line 10100 (box 42 of all T4 slips)
Wage-loss replacement contributions (See line 10100 in the guide.)

10120
10130

10100

Other employment income
Old age security pension (box 18 of the T4A(OAS) slip)

10400 +
11300 +CPP or QPP benefits (box 20 of the T4A(P) slip)

11400 +Disability benefits included on line 11400 (box 16 of the T4A(P) slip)

11410

Other pensions and superannuation(See line 11500 in the guide and complete line 31400 in the Worksheet for the return.)
Elected split-pension amount (Get and complete Form T1032.)

11500 +
11600 +

Universal child care benefit (UCCB) (See the RC62 slip.)

11700 +UCCB amount designated to a dependant
Employment insurance and other benefits (box 14 of the T4E slip)

11701
11900 +

Employment insurance maternity and parental benefits and provincial
parental insurance plan benefits

11905
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations(Complete the Worksheet for the return.)

12000 +

Taxable amount of dividends other than eligible dividends, included online 12000, from taxable Canadian corporations
12010
Interest and other investment income (Complete the Worksheet for the return.)

12100 +Net partnership income: limited or non-active partners only
Registered disability savings plan income (box 131 of the T4A slip)

12200 +
12500 +

Rental income

Gross 12599

Net 12600 +Taxable capital gains (Complete Schedule 3.)
Support payments received
Total 12799

12700 +
Taxable amount 12800 +RRSP income (from all T4RSP slips)

12900 +

Specify:
Other income
Taxable scholarship, fellowships, bursaries, and artists' project grants

13000 +
13010 +

Self-employment income
Business income
Professional income

Gross 13499

Net 13500 +Gross 13699

Net 13700 +Commission income

Gross 13899

Net 13900 +Farming income
Fishing income

Gross 14099

Net 14100 +Gross 14299

Net 14300 +Workers' compensation benefits (box 10 of the T5007 slip)
Social assistance payments
Net federal supplements (box 21 of the T4A(OAS) slip)

14400
14500 +
14600 +
Ż

Add lines 14400, 14500, and 14600. (See line 25000 in Step 4.)14700 +=
Add lines 10100, 10400 to 11400, 11500 to 11700, 11900, 12000,
12100 to 12500, 12600, 12700, 12800, 12900 to 13010, 13500, 13700,
This is your total income. 15000 =
13900, 14100, 14300, and 14700.

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Protected B when completed

Step 3 – Net income
Enter your total income from line 15000 from the previous page.
Pension adjustment (box 52 of all T4 slips andbox 034 of all T4A slips)

20600

Registered pension plan deduction(box 20 of all T4 slips and box 032 of all T4A slips)
RRSP deduction (See Schedule 7 and attach receipts.)
Pooled registered pension plan (PRPP)
employer contributions (amount from your
PRPP contribution receipts)

15000

20700
20800 +

20810

Deduction for elected split-pension amount(Get and complete Form T1032.)
21000 +
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200 +Universal child care benefit repayment (box 12 of all RC62 slips)
Child care expenses (Get and complete Form T778.)

21300 +
21400 +Disability supports deduction (Get and complete Form T929.)

21500 +

Business investment loss Gross 21699
Moving expenses (Get and complete Form T1-M.)

Allowable deduction 21700 +

21900 +

Support payments madeAllowable deduction 22000 +Carrying charges and interest expenses(Complete the Worksheet for the return.)

22100 +

Deduction for CPP or QPP contributions on self-employment and otherearnings (Complete Schedule 8 or get and complete Form RC381,
whichever applies.)

22200 +•

Deduction for CPP or QPP enhanced contributions on employment income(Complete Schedule 8 or get and complete Form RC381,
whichever applies.)
22215 +•

Deduction for PPIP premiums on self-employment income(Complete Schedule 10.)
Exploration and development expenses (Get and complete Form T1229.)
Other employment expenses
Clergy residence deduction (Get and complete Form T1223.)
Other deductions

Specify:

Add lines 20700, 20800, 21000 to 21500, 21700, 21900, 22000, and22100 to 23200.

22300 +
22400 +
22900 +
23100 +
23200 +
Ż

Total 21999

23300 =–
Line 15000 minus line 23300 (if negative, enter "0") This is your net income before adjustments. 23400 =Social benefits repayment (If you reported income at line 11900 and the amount at line 23400 is
greater than $66,375, see the repayment chart on the back of your T4E slip. If you reported income
on lines 11300 or 14600, and the amount at line 23400 is greater than $77,580, complete the chart
for line 23500 on the Worksheet for the return. Otherwise, enter "0".)23500 –
Line 23400 minus line 23500 (if negative, enter "0")This is your net income. 23600 =

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Protected B when completed

Step 4 – Taxable income
Canadian Forces personnel and police deduction (box 43 of all T4 slips)
Security options deductions
Other payments deduction (Claim the amount from line 14700, unless it
includes an amount at line 14600. If so, see line 25000 in the guide.)

24400
24900 +

Limited partnership losses of other years

25000 +
25100 +

Non-capital losses of other years
Net capital losses of other years

25200 +
25300 +

Capital gains deduction (Get and complete Form T657.)

25400 +

Northern residents deductions (Get and complete Form T2222.)
Additional deductions
Specify:

25500 +
25600 +
Ż

Add lines 24400 to 25600.

25700 =–
This is your taxable income. 26000 =Line 23600 minus line 25700 (if negative, enter "0")5005-R

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Protected B when completed

Step 5 – Federal tax (formerly Schedule 1)
Part A – Federal non-refundable tax credits

claim $12,069 30000

1(maximum $7,494) 30100 +230300 +
30400 +

3
430425 +
30450 +

5

Basic personal amountAge amount (if you were born in 1954 or earlier)(Complete the Worksheet for the return.)
Spouse or common-law partner amount (Complete Schedule 5.)
Amount for an eligible dependant (Complete Schedule 5.)
Canada caregiver amount for spouse or common-law partner, or eligible dependant
age 18 or older (Complete Schedule 5.)

Canada caregiver amount for other infirm dependants age 18 or older (Complete Schedule 5.)
Canada caregiver amount for infirm children under 18 years of age
Enter the number of children for whom you are claiming this amount. 30499
×$ 2,230 = 30500 +Base CPP or QPP contributions:through employment income(Complete Schedule 8 or get and complete Form RC381, whichever(maximum $2,910.60) 30800 +applies.)
on self-employment and other earnings(Complete Schedule 8 or get and complete Form RC381, whichever applies.)
31000 +
Employment insurance premiums:
through employment (See line 31200 in the guide.)(maximum $663.75) 31200 +on self-employment and other eligible earnings (Complete Schedule 13.)31217 +
Provincial parental insurance plan (PPIP) premiums paid(amount from box 55 of all T4 slips)(maximum $402.39) 31205 +PPIP premiums payable on employment income (Complete Schedule 10.)31210 +PPIP premiums payable on self-employment income (Complete Schedule 10.)31215 +
Volunteer firefighters' amount

6
7

•8
•9
• 10
• 11
• 12
• 13
• 14

31220 +
31240 +

Search and rescue volunteers' amount15
16

Canada employment amount (Enter $1,222 or the total of your employment income you reported onlines 10100 and 10400, whichever is less.)
31260 +
Home buyers' amount17

Home accessibility expenses (Complete the Worksheet for the return.)

31270 +
(maximum $10,000) 31285 +19Adoption expenses
Pension income amount (Complete the Worksheet for the return.)

31300 +
(maximum $2,000) 31400 +20
21

Disability amount (for self)(Claim $8,416, or if you were under 18 years of age, complete the Worksheet for the return.)
Disability amount transferred from a dependant (Complete the Worksheet for the return.)
Interest paid on your student loans (See Guide P105.)Your tuition, education, and textbook amounts (Complete Schedule 11.)
Tuition amount transferred from a childAmounts transferred from your spouse or common-law partner (Complete Schedule 2.)

Line 28 minus line 29 (if negative, enter "0")Allowable amount of medical expenses for other dependants(Complete the Worksheet for the return.)
Add lines 30 and 31.
Add lines 1 to 27, and line 32.
Federal non-refundable tax credit rate
Multiply line 33 by line 34.
Donations and gifts (Complete Schedule 9.)
Add lines 35 and 36.
Enter this amount on line 49 on the next page.
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33099

31600 +
31800 +

22

31900 +
32300 +
32400 +

24
25

32600 +

27

33200 +
33500 =

32

–
=

29

26

33199 +
=

31

30

×
33800 =
34900 +
Total federal non-refundable tax credits 35000 =Page 623

28

Ż

Medical expenses for self, spouse or common-law partner, andyour dependent children born in 2002 or laterEnter $2,352 or 3% of line 23600, whichever is less.

18

33
15%

34
35
36
37

Protected B when completed

Part B – Federal tax on taxable income
Enter your taxable income from line 26000.
Complete theappropriate column
depending on theamount on line 38.
Enter the amountfrom line 38.
Line 39 minus line 40(cannot be negative)
Multiply line 41 byline 42.

Add lines 43 and 44.

Line 38 is$47,630 or less

–
=
×
=
+

0.00
15%
0.00

=

38

Line 38 is morethan $47,630 but
not more than$95,259–=
×=+

47,630.00
20.5%
7,145.00=

Line 38 is morethan $95,259 but
not more than$147,667–=
×=+Line 38 is morethan $147,667 but
not more than$210,371

95,259.00

–
=
×
=
+

26%
16,908.00=

Line 38 is morethan $210,371

147,667.00

–
=
×
=
+

29%
30,535.00==

210,371.00
33%
48,719.00

39
40
41
42
43
44
45

Part C – Net federal tax

Federal dividend tax credit (See line 40425 in the guide.)
Minimum tax carryover (Get and complete Form T691.)
Add lines 49, 50, and 51.
Line 48 minus line 52 (if negative, enter "0")35000
40425 +
40427 +

• 50

=

40900

48

49
• 51
–

52

Basic federal tax 42900 =

53

40500 –

54

Federal tax 40600 =55

Federal foreign tax credit (Get and complete Form T2209.)
Line 53 minus line 54 (if negative, enter "0")Total federal political contributions(attach receipts.)

46
• 47

Ż

Add lines 46 and 47.
Enter your total federal non-refundable tax credits
from line 37 on the previous page.

40424 +
40400 =ŻEnter the amount from line 45.
Federal tax on split income (Get and complete Form T1206.)

56

Federal political contribution tax credit(Complete the Worksheet for the return.)(maximum $650) 41000
Investment tax credit (Get and complete Form T2038(IND).)
41200 +
Labour-sponsored funds tax credit (See lines 41300 and 41400 in the guide.)
Net cost of shares of a
Allowable credit 41400 +provincially registered fund41300
Add lines 57, 58, and 59.
41600 =

• 57
• 58

• 59
–
Ż

60

Line 55 minus line 60 (if negative, enter "0")41700 =

61

Canada workers benefit advance payments received(box 10 of the RC210 slip)

41500 +

• 62

41800 +

63

Net federal tax 42000 =64

Special taxes (See line 41800 in the guide.)
Add lines 61, 62, and 63.
Enter this amount on line 42000 on the next page.

Step 6 – Provincial or territorial tax
Complete a Revenue Quebec return to calculate your provincial tax.

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Step 7 – Refund or balance owing

Protected B when completed

Net federal tax: enter the amount from line 64 from the previous page.

42000

Employment insurance premiums payable on self-employment and other eligible earnings(Complete Schedule 13.)42120 +

Social benefits repayment (amount from line 23500)

42200 +

Provincial or territorial tax (other than Quebec provincial tax)
Add lines 42000, 42120, 42200, and 42800.

Tax transfer for residents of QuebecLine 43700 minus line 43800

43700
43800 –•=

Ż

Total income tax deducted(See line 43700 in the guide.)

42800 +
This is your total payable. 43500 =•Refundable Quebec abatement(16.5% of the amount on line 53 from the previous page)

43900
44000 +

45000

•

• A
–

B

Ż

Employment insurance overpayment(See line 45000 in the guide.)
Amount from line 13 from page 6
Net employment insurance overpayment
Line A minus line B (if negative, enter "0")=Refundable medical expense supplement(Complete the Worksheet for the return.)

45100 +
45200 +
45300 +•

Refund of investment tax credit (Get and complete Form T2038(IND).)
45400 +Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 +•Canada workers benefit (CWB) (Complete Schedule 6.)•••

Employee and partner GST/HST rebate (Get and complete Form GST370.) 45700 +Eligible educator school supply tax credit
Supplies expenses(maximum $1,000) 46800
× 15% = 46900 +•

47600 +•

48200 =
This is your refund or balance owing.

Ż

Tax paid by instalments
Add lines 43900, 44000, 45100 to
45700, 46900, and 47600.

•

These are your total credits.

Line 43500 minus line 48200–=

If the result is negative, you have a refund. If the result is positive, you have a balance owing.

Refund 48400

Generally, we do not charge or refund a difference of $2 or less.

Ż•

For more information on how to receive your refund
by direct deposit, see line 48400 in the guide or go
to canada.ca/cra-direct-deposit.

Balance owingŻŻEnter the amount below on whichever line applies.

48500

•

For more information on how to make your payment, seeline 48500 in the guide or go to canada.ca/payments.
Your payment is due no later than April 30, 2020.

I certify that the information given on this return and in any
documents attached is correct and complete and fully
discloses all my income.
Sign here
It is a serious offence to make a false return.
Telephone number:If this return was completed by a tax professional, tick theapplicable box and provide the following information:

Date:

Telephone number:

49000 Was a fee charged?

Yes

1

No

2

48900 EFILE number (if applicable):
Name of tax professional:

Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs andactivities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of otherfederal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding thehandling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.

Do not use
this area
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