| Protected B when completed | ||||||||||||
| Line 31800 – Disability amount transferred from a dependant | ||||||||||||
| Complete this calculation for each eligible dependant. If you have more than one dependant, use a separate sheet of paper. | ||||||||||||
| Base amount | 1 | |||||||||||
| If the dependant was under 18 years of age on December 31, 2020, complete lines 2 to 13. If the dependant was 18 years of age or older, complete lines 7 to 13. |
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| Maximum amount | 2 | |||||||||||
| Total of child care and attendant care expenses for | ||||||||||||
| your dependant, claimed by you or by another person | 3 | |||||||||||
| Threshold for child care and attendant care expenses | – | 4 | ||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | ► | – | 5 | ||||||||
| Line 2 minus line 5 (if negative, enter "0") | = | 6 | ||||||||||
| If the dependant was under 18 years of age on December 31, 2020, enter the amount from line 6. | ||||||||||||
| If the dependant was 18 years of age or older, enter "0". | + | 7 | ||||||||||
| Add lines 1 and 7. | (maximum $13,579) | = | 8 | |||||||||
| For provinces and territories other than Quebec: Total of amounts your dependant can claim on lines 79 to 91 in Step 5 of their return |
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| For Quebec: Total of amounts your dependant can claim on lines 80 to 95 in Step 5 of their return | + | 9 | ||||||||||
| Add lines 8 and 9. | = | 10 | ||||||||||
| Dependant's taxable income from line 26000 of their return | – | 11 | ||||||||||
| Line 10 minus line 11 (if negative, enter "0") | = | 12 | ||||||||||
| Allowable amount for this dependant: amount from line 8 or line 12, whichever is less | 13 | |||||||||||
| Enter the total amount claimed for all dependants that qualify for the disability amount on line 31800 of your return. | ||||||||||||
| Line 33199 – Allowable amount of medical expenses for other dependants | ||||||||||||
| Complete the calculation using lines 1 to 3 for each eligible dependant. Start with column 1, and complete columns 2 and 3 as needed. If you have more than three eligible dependants, use a separate sheet to complete the calculation for the additional eligible dependants. For more information, go to line 33199 in the guide. |
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| Column 1 | Column 2 | Column 3 | ||||||||||
| Eligible Dependant 1 | Eligible Dependant 2 | Eligible Dependant 3 | ||||||||||
| Medical expenses for other dependant | 1 | 1 | 1 | |||||||||
| Enter $2,397 or 3% of the dependant's net income | ||||||||||||
| (line 23600 of their return), whichever is less. | – | 2 | – | 2 | – | 2 | ||||||
| Line 1 minus line 2 (if negative, enter "0"). | = | 3 | = | 3 | = | 3 | ||||||
| Add the amounts from line 3 of column 1, column 2, and column 3. | ||||||||||||
| Enter the result on line 33199 of your return. | 4 | |||||||||||
| 5000-D1 E (20) | Page 5 of 7 | |||||||||||
| Protected B when completed | ||||||||||||
| Line 41000 – Federal political contribution tax credit | ||||||||||||
| You can claim a credit for the amount of contributions either 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. |
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| The eligible amount is the amount by which the fair market value of your monetary contribution exceeds any advantage you received or will receive for making it. Generally, an advantage includes the value of certain property, service, compensation, use, or any other benefit. |
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| If your total federal political contributions (line 40900 of your return) were $1,275 or more, enter $650 on line 41000 of your return. |
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| Otherwise, complete the appropriate column depending on the amount on line 40900 of your return. | ||||||||||||
| Column 1 | Column 2 | Column 3 | ||||||||||
| Line 40900 is | Line 40900 is | Line 40900 is | ||||||||||
| $400 or less | more than $400 but | more than $750 | ||||||||||
| not more than $750 | ||||||||||||
| Enter your total contributions. | 1 | |||||||||||
| – | – | – | 2 | |||||||||
| Line 1 minus line 2 (if negative, enter "0") | = | = | = | 3 | ||||||||
| x 75% | x 50% | x 33.33% | 4 | |||||||||
| Multiply line 3 by line 4. | = | = | = | 5 | ||||||||
| + | + | + | 6 | |||||||||
| Add lines 5 and 6. | ||||||||||||
| Enter this amount on line 41000 of your return. | = | = | = | 7 | ||||||||
| 5000-D1 E (20) | Page 6 of 7 | |||||||||||
| Protected B when completed | ||||||||||||
| Line 45200 – Refundable medical expense supplement | ||||||||||||
| You may be able to claim this supplement if all the following apply: | ||||||||||||
| • | you have an amount on lines 21500 or 33200 of your return | |||||||||||
| • | you were resident in Canada throughout 2020 | |||||||||||
| • | you were 18 years of age or older at the end of 2020 | |||||||||||
| In addition, the total of the following two amounts has to be $3,714 or more: | ||||||||||||
| • | your employment income on lines 10100 and 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 20700, 21200, 22900, and 23100 of your return (if the result is negative, enter "0") |
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| • | your net self-employment income, not including losses, from lines 13500, 13700, 13900, 14100, and 14300 of your return | |||||||||||
| Note If you have income from more than one business reported 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 when determining if you meet the income requirement (noted above) to be eligible for this credit. Otherwise, if you are reporting a loss from only one business at one of these lines, do not include that loss. |
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| 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, 2020, you do not have to include your spouse's or common-law partner's income when you calculate this supplement. |
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| Your net income from line 23600 of your return | 1 | |||||||||||
| Net income of your spouse or common-law partner from page 1 of your return | + | 2 | ||||||||||
| Add lines 1 and 2. | = | ► | 3 | |||||||||
| Your universal child care benefit (UCCB) (line 11700 of your return) or | ||||||||||||
| the benefit of your spouse or common-law partner from page 1 of your return | 4 | |||||||||||
| Registered disability savings plan (RDSP) income | ||||||||||||
| (line 12500 of your and your spouse's or common-law partner's return) | + | 5 | ||||||||||
| Add lines 4 and 5. | = | ► | – | 6 | ||||||||
| Line 3 minus line 6 | = | 7 | ||||||||||
| Your UCCB repayment (line 21300 of your return) plus the UCCB repayment | ||||||||||||
| of your spouse or common-law partner from page 1 of your return | 8 | |||||||||||
| RDSP income repayment (included in the amount on line 23200 | ||||||||||||
| of your and your spouse's or common-law partner's return) | + | 9 | ||||||||||
| Add lines 8 and 9. | = | ► | + | 10 | ||||||||
| Adjusted family net income: add lines 7 and 10. | = | 11 | ||||||||||
| Base amount | – | 12 | ||||||||||
| Line 11 minus line 12 (if negative, enter "0") | = | 13 | ||||||||||
| Enter $1,272 or 25% of the total of lines 21500 and 33200 of your return, whichever is less. | 14 | |||||||||||
| Multiply the amount on line 13 by 5%. | – | 15 | ||||||||||
| Line 14 minus line 15 (if negative, enter "0") | ||||||||||||
| Enter this amount on line 45200 of your return. | = | 16 | ||||||||||
| 5000-D1 E (20) | Page 7 of 7 | |||||||||||