| Line 58120 – Spouse or common-law partner amount | |||||||||||||
| Base amount | 1 | ||||||||||||
| Enter whichever is more: $848 or your spouse's or common-law partner's | |||||||||||||
| net income from line 23600 of their return | – | 2 | |||||||||||
| Line 1 minus line 2 (if negative, enter "0") | (maximum $8,481) | = | ► | 3 | |||||||||
| Supplement amount | 4 | ||||||||||||
| Amount from line 26000 of your return | 5 | ||||||||||||
| Income threshold | – | 6 | |||||||||||
| Line 5 minus line 6 (if negative, enter "0") | = | 7 | |||||||||||
| Applicable rate | x 6% | 8 | |||||||||||
| Line 7 multiplied by the percentage from line 8 | = | ► | – | 9 | |||||||||
| Line 4 minus line 9 (if negative, enter "0") | = | 10 | |||||||||||
| Spouse's or common-law partner's net income from line 23600 of their return | – | 11 | |||||||||||
| Line 10 minus line 11 (if negative, enter "0") | = | ► | + | 12 | |||||||||
| Line 3 plus line 12 | (maximum $11,481) | = | 13 | ||||||||||
| Enter the amount from line 13 on line 58120 of your Form NS428. | |||||||||||||
| Line 58160 – Amount for an eligible dependant | |||||||||||||
| Base amount | 1 | ||||||||||||
| Enter whichever is more: $848 or your dependant's net income | |||||||||||||
| from line 23600 of their return | – | 2 | |||||||||||
| Line 1 minus line 2 (if negative, enter "0") | (maximum $8,481) | = | ► | 3 | |||||||||
| Supplement amount | 4 | ||||||||||||
| Amount from line 26000 of your return | 5 | ||||||||||||
| Income threshold | – | 6 | |||||||||||
| Line 5 minus line 6 (if negative, enter "0") | = | 7 | |||||||||||
| Applicable rate | x 6% | 8 | |||||||||||
| Line 7 multiplied by the percentage from line 8 | = | ► | – | 9 | |||||||||
| Line 4 minus line 9 (if negative, enter "0") | = | 10 | |||||||||||
| Dependant's net income from line 23600 of their return | – | 11 | |||||||||||
| Line 10 minus line 11 (if negative, enter "0") | = | ► | + | 12 | |||||||||
| Line 3 plus line 12 | (maximum $11,481) | = | 13 | ||||||||||
| Enter the amount from line 13 on line 58160 of your Form NS428. | |||||||||||||
| 5003-D E (23) | Page 2 of 4 | ||||||||||||