Federal worksheet - fill out and auto calculate/complete form online

Protected B when completed

T1-2023

Federal Worksheet

Use this worksheet to calculate the amounts to enter on your return.

Keep this worksheet for your records. Do not attach it to your return.

Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations

Special rules apply for income from property (including shares) that one family member lends or transfers to another.
For more information, about loans and transfers of property, go to canada.ca/line-12000.

You may be able to claim a dividend tax credit for dividends you received from taxable Canadian corporations. See line 40425
of this worksheet.

Taxable amount of dividends (other than eligible)

Box 32 of all T3 slips

Box 25 of all T4PS slips

Box 11 of all T5 slips

Box 130 of all T5013 slips

Add lines 1 to 4. Enter this amount on line 12010 of your return.

Taxable amount of dividends (eligible and other than eligible)

Boxes 32 and 50 of all T3 slips

Boxes 25 and 31 of all T4PS slips

Boxes 11 and 25 of all T5 slips

Boxes 130 and 133 of all T5013 slips

Add lines 6 to 9. Enter this amount on line 12000 of your return.

Taxable amount of dividends if you did not receive an information slip

Actual amount of eligible dividends received

Applicable rate

x 138%

Line 11 multiplied by the percentage from line 12

►

Actual amount of dividends other than eligible dividends received

Applicable rate

x 115%

Line 14 multiplied by the percentage from line 15

Include this amount on line 12010 of your return.

►

Line 13 plus line 16. Include this amount on line 12000 of your return.

Line 12100 – Interest and other investment income

For more information, go to canada.ca/line-12100.

Box 25 of all T3 slips

Boxes 13, 14, 15, and 30 of all T5 slips

Boxes 128, 135, and 146 of all T5013 slips

Amounts credited to you that you did not receive (such as reinvestments)

Interest on any tax refund you received in 2023 as shown on your notice of assessment or reassessment

Income from foreign sources, including foreign dividends, in Canadian dollars

Interest or income earned from bank accounts, term deposits, guaranteed investment certificates (GICs),

and other similar investments, treasury bills or life insurance policies not reported on any information slip

Royalties not included on line 10400 or line 13500 of your return

Add lines 1 to 8.

Interest and other investment income, included on line 9, received and reported in previous years

–

Line 9 minus line 10. Enter this amount on line 12100 of your return.

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Line 22100 – Carrying charges, interest expenses, and other expenses

For more information, go to canada.ca/line-22100

Total carrying charges

Total interest expenses

Total other expenses

Add lines 1 to 3.

Enter this amount on line 22100 of your return.

Line 23500 – Social benefits repayment

Complete the chart below if one or more of the following applies:

• You entered an amount on line 11900 of your return and the amount on line 23400 is more than $76,875

• You entered an amount on line 11300 or line 14600 of your return and the amount on line 23400 is more than $86,912

Old age security (OAS) pension from line 11300 of your return

Net federal supplements paid from line 14600 of your return

Line 1 plus line 2

Overpayment of OAS benefits recovered (box 20 of your T4A(OAS) slip)

–

Line 3 minus line 4 (if negative, enter "0")

Net income before adjustments from line 23400 of your return

EI benefits repayment from line 4 of the repayment chart on your T4E slip, if any

Universal child care benefit (UCCB) from line 11700 of your return

Registered disability savings plan (RDSP) income from line 12500 of your return

Add lines 7 to 9.

►

–

Line 6 minus line 10

UCCB repayment from line 21300 of your return

RDSP income repayment (included in the amount on line 23200 of your return)

Line 12 plus line 13

►

Line 11 plus line 14

Adjusted net income

OAS benefits base amount

–

Line 15 minus line 16 (if negative, enter "0")

Amount from line 17

x 15% =

Enter whichever is less: amount from line 5 or line 18.

Amount from line 7, if any

Line 19 plus line 20.

Enter this amount on line 23500 and line 42200 of your return.

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Line 25000 – Other payments deduction

Complete the following calculation if you reported net federal supplements on line 14600 of your return.

Amount from line 23400 of your return

Amount from line 11700 of your return

Amount from line 12500 of your return

Line 2 plus line 3

►

–

Line 1 minus line 4

Amount from line 21300 of your return

RDSP income repayment (included in the amount on line 23200 of your return)

Line 6 plus line 7

►

Line 5 plus line 8

If the amount on line 9 is more than $86,912, contact the CRA to find out how much you can deduct. Otherwise, enter the
amount from line 14700 of your return on line 25000 of your return.

Line 30000 – Basic personal amount

If the amount from line 23600 of your return is:

• $165,430 or less, enter $15,000 on line 30000 of your return

• $235,675 or more, enter $13,520 on line 30000 of your return

Otherwise, complete the calculation below.

Base amount

Supplement amount

Amount from line 23600 of your return

Income threshold

–

Line 3 minus line 4

Line 5 divided by line 6

Line 7 multiplied by line 8

►

–

Line 2 minus line 9 (if negative, enter "0")

►

Line 1 plus line 10

Enter this amount on line 30000 of your return.

(maximum $15,000)

Line 30100 – Age amount

If the amount from line 23600 of your return is:

• $42,335 or less, enter $8,396 on line 30100 of your return

• $98,309 or more, enter "0" on line 30100 of your return

Otherwise, complete the calculation below.

Maximum amount

Amount from line 23600 of your return

Income threshold

–

Line 2 minus line 3 (if negative, enter "0")

Applicable rate

x 15%

Line 4 multiplied by the percentage from line 5

►

–

Line 1 minus line 6 (if negative, enter "0")

Enter this amount on line 30100 of your return.

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Line 31285 – Home accessibility expenses

Complete this chart to calculate your eligible home accessibility expenses. For more information, go to canada.ca/line-31285.

Date of

Supplier or contractor

Amount paid

sales slip

GST/HST No.

Description

(including all

or contract

Name

(if applicable)

applicable taxes)

Total eligible expenses

Enter whichever is less: amount from line 1 or $20,000.

Enter the amount claimed by other qualifying individuals and eligible individuals living in the

same eligible dwelling from line 31285 of their return.

–

Line 2 minus line 3

Enter this amount on line 31285 of your return.

Home accessibility expenses

Line 31400 – Pension income amount

Complete the calculation below if you reported eligible pension, superannuation, or annuity payments on line 11500,
line 11600, or line 12900 of your return.

Amount from line 11500 of your return

Foreign pension income included in the amount on line 11500 of your return

and deducted on line 25600 of your return

Income from a U.S. individual retirement account (IRA) included in the amount

on line 11500 of your return

Amounts from a RRIF or a PRPP included in the amount on line 11500 of your

return and transferred to an RRSP, a RRIF, a PRPP, or an annuity

Add lines 2 to 4.

►

–

Line 1 minus line 5

Annuity payments from line 12900 of your return (box 16 of all your T4RSP slips) only if you were

65 years of age or older on 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 on line 31400 of your return whichever amount is less: line 8 or $2,000. However, if you are electing to split your
eligible pension with your spouse or common-law partner, complete Form T1032, Joint Election to Split Pension Income,
to calculate the amount to enter on line 31400 of your return instead.

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Line 31600 – Disability amount for self

You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was
certified by a medical practitioner.

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

Base amount

Maximum supplement

Total of child care and attendant care expenses for you

claimed by you or another person

Threshold for child care and attendant care expenses

–

Line 3 minus line 4 (if negative, enter "0")

►

–

Line 2 minus line 5 (if negative, enter "0")

►

Line 1 plus line 6

Enter this amount on line 31600 of your return.

(maximum $14,928)

Line 31800 – Disability amount transferred from a dependant

You may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount
from line 31600 of their return if all of the following apply:

•

A medical practitioner certified, using Form T2201, Disability Tax Credit Certificate, that your dependant had a severe and
prolonged impairment in physical or mental functions during 2023

•

The CRA approved Form T2201 for your dependant

•

Your dependant was resident in Canada at any time in 2023

•

Your dependant was dependent on you for support on a regular and consistent basis for all or some of the basic necessities
of life such as food, shelter, and clothing

•

One of the following applies:

– You claimed an amount on line 30400 of your return for that dependant, or you could have if you did not have a spouse or
common law partner and if the dependant did not have any income (see line 30400 of Schedule 5 for conditions)

– The dependant was your (or your spouse's or common law partner's) parent, grandparent, child, grandchild, brother, sister,
aunt, uncle, niece, or nephew and you claimed an amount on line 30450 of your return for that dependant, or you could
have if they had no income and had been 18 years of age or older in 2023

If your dependant was eligible for the disability tax credit for 2022 and still meets the requirements in 2023, you do not need to
send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new form T2201 if the previous
period of approval ended before 2023 or if the CRA asks you to.

Notes:

You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a
disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses)
for the person with a disability.

If you are splitting the unused part of this amount with another person, the total amount claimed for that dependant
cannot be more than the maximum amount allowed for that dependant.

If you or someone else paid for an attendant or for care in an establishment for that dependant, special rules may apply.
For more information, see Guide RC4065, Medical Expenses.

For more information about amounts you may be able to claim, see Guide RC4064, Disability-Related Information, or go
to canada.ca/disability-credits-deductions.

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Line 31800 – Disability amount transferred from a dependant (continued)

Complete the following calculation for each dependant who is eligible for the disability tax credit in 2023. If you have more than
one dependant, use a separate sheet of paper.

Base amount

If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 13.
If the dependant was 18 years of age or older, complete lines 7 to 13.

Maximum supplement

Total of child care and attendant care expenses for

your dependant claimed by you or another person

Threshold for child care and attendant care expenses

–

Line 3 minus line 4 (if negative, enter "0")

►

–

Line 2 minus line 5 (if negative, enter "0")

If the dependant was under 18 years of age on December 31, 2023, enter the amount from line 6.

If the dependant was 18 years of age or older, enter "0".

Line 1 plus line 7

(maximum $14,928)

For provinces and territories other than Quebec: amount from line 98 of your dependant's return

For Quebec: amount from line 102 of your dependant's return

Line 8 plus line 9

Dependant's taxable income from line 26000 of their return

–

Line 10 minus line 11 (if negative, enter "0")

Enter whichever is less:

amount from line 8 or line 12.

Allowable amount for this dependant

Enter on line 31800 of your return the total of allowable amounts claimed for all dependants who qualify for the disability
tax credit.

Line 33199 – Allowable amount of medical expenses for other dependants

You can claim the part of the eligible medical expenses that you or your spouse or common-law partner paid for each of the
following persons who depended on either of you for support:

•

your or your spouse's or common-law partner's children 18 years of age or older in 2023, or grandchildren

•

your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews
who were residents of Canada at any time in the year

For examples of expenses that you can claim, go to canada.ca/line-33199. The expenses you claim on line 33199 of your
return must be paid in the same 12-month period used to calculate the eligible medical expenses that you claimed on
line 33099 of your return.

For more information, see Guide RC4065, Medical Expenses.

Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.

Dependant 1

Dependant 2

Dependant 3

Medical expenses for other dependant

For provinces and territories other than Quebec:

amount from line 109 of the dependant's return

For Quebec: amount from line 113 of the dependant's return

–

Line 1 minus line 2 (if negative, enter "0")

Add the amounts from line 3 of columns 1, 2, and 3 (and others, if any).

Enter this amount on line 33199 of your return.

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Line 40425 – Federal dividend tax credit

Complete the following calculation if you reported dividends from taxable Canadian corporations on line 12000 of your return.

Note: Foreign dividends do not qualify for this credit.

Calculation of the federal dividend tax credit as shown on your information slips

Boxes 39 and 51 of all T3 slips

Boxes 26 and 32 of all T4PS slips

Boxes 12 and 26 of all T5 slips

Boxes 131 and 134 of all T5013 slips

Add lines 1 to 4.

If you did not receive an information slip for some of the dividends that you received, continue at line A.
Otherwise, enter the amount from line 5 on line 40425 of your return.

Calculation of the federal dividend tax credit if you did not receive an information slip

Amount from line 12000 of your return ⁽¹⁾

Amount from line 12010 of your return ⁽¹⁾

–

x 9.0301% =

Amount A minus amount B

x 15.0198% =

Line 6 plus line 7

Line 5 plus line 8

Enter this amount on line 40425 of your return.

(1) Enter only the amount of dividends that were not shown on an information slip.

Line 41000 – Federal political contribution tax credit

You can claim a credit for the amount of contributions that you or your spouse or common-law partner made in the year to a
registered federal political party, a registered association, or a candidate in a federal election.

If you received, or expect to receive, any advantage for making a contribution, the eligible amount you can claim is the amount
of the fair market value of your contribution that is more than any advantage. An advantage generally includes the value of
certain property, service, compensation, use, or any other benefit.

If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your
return. If not, use the amount from line 40900 of your return to decide which column to complete.

Line 40900 is

$400 or less

more than $400 but

more than $750

not more than $750

Total federal political contributions from line 40900

of your return

–

Line 1 minus line 2 (if negative, enter "0")

x 75%

x 50%

x 33.33%

Line 3 multiplied by the percentage from line 4

Line 5 plus line 6

Enter this amount on line 41000 of your return.

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Line 45200 – Refundable medical expense supplement

You may be able to claim this supplement if all of the following apply:

•

You entered an amount on line 21500 or line 33200 of your return

•

You were resident in Canada throughout 2023

•

You were 18 years of age or older at the end of 2023

•

Your adjusted family net income is less than $58,944

In addition, the total of the following two amounts must be $4,083 or more:

•

your employment income from lines 10100 and 10400 of your return (other than amounts received from a wage-loss
replacement plan) minus the amounts from lines 20700, 21200, 22900, and 23100 of your return (if the result is negative,
consider it as "0")

•

your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return

Note:

If you reported income from more than one business on one specific self-employment line (13500, 13700, 13900,
14100, or 14300) and you are reporting a profit from one business and a loss from another, use only the profit amounts
to determine if you meet the income requirement (noted above) to be eligible for this credit. If you are reporting a loss
from only one business on one of these lines, do not include that loss.

You can claim this supplement for the same medical expenses you claimed on lines 21500 and 33200 of your return.

If you were separated because of a breakdown in your relationship for a period of 90 days or more that included
December 31, 2023, do not include your spouse's or common-law partner's income when you calculate this supplement.
If your spouse or common-law partner died on or before December 31, 2023, do not include their income when you calculate
this supplement.

Amount from line 23600 of your return

Your spouse's or common-law partner's net income from page 1 of your return

Line 1 plus line 2

►

Your universal child care benefit (UCCB) from line 11700 of your return or

the benefit of your spouse or common-law partner from page 1 of your return

Registered disability savings plan (RDSP) income from line 12500 of your and

your spouse's or common-law partner's returns

Line 4 plus line 5

►

–

Line 3 minus line 6

Your UCCB repayment from line 21300 of your return plus your spouse's or

common-law partner's UCCB repayment from page 1 of your return

RDSP income repayment (included in the amount on line 23200

of your and your spouse's or common-law partner's returns)

Line 8 plus line 9

►

Line 7 plus line 10

Adjusted family net income

Income threshold

–

Line 11 minus line 12 (if negative, enter "0")

Amount from line 21500 of your return

Amount from line 33200 of your return

Line 14 plus line 15

Applicable rate

x 25%

Line 16 multiplied by the percentage from line 17

Enter whichever is less: $1,399 or line 18.

Amount from line 13

x 5% =

–

Line 19 minus line 20 (if negative, enter "0")

Enter this amount on line 45200 of your return.

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