T1 GENERAL - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Income Tax and Benefit Return

T1 2023

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.

Step 1 – Identification and other information

Identification

First name

Last name

Social insurance
number (SIN)

Marital status on
December 31, 2023:

Married

Mailing address (apartment - number, street)

Date of birth

Living common-law

(Year Month Day)

Widowed

PO Box

If this return is for

a deceased person,

Divorced

enter the date of death

City

Prov./Terr.

Postal code

(Year Month Day)

Separated

Email address

(Email notifications from the CRA)

Single

Re-enter:

By providing an email address, you are registering to receive

email notifications from the CRA and agree to the Terms of

Your language of correspondence:

English

use. To view the Terms of use, go to canada.ca/cra-email
-notifications-terms.

Votre langue de correspondance :

Français

Residence information

Your province or territory of residence on December 31, 2023:

If you became a resident of Canada

in 2023 for income tax purposes,

(Month Day)

If your province or territory of residence changed in

enter your date of entry:

2023, enter the date of your move.

(YYYY-MM-DD)

Is your home address the same as your mailing address?
Your current province or territory of residence if it is different

Yes

than your mailing address above:

If you ceased to be a resident

Province or territory where your business had a permanent

of Canada in 2023 for income

establishment if you were self-employed in 2023:

tax purposes, enter your

(Month Day)

date of departure:

Your spouse's or common-law partner's information

Their first name

Their SIN

Tick this box if they were self-employed in 2023.

Net income from line 23600 of their return to claim certain credits

(or the amount that it would be if they filed a return, even if the amount is "0")

Amount of universal child care benefit (UCCB) from line 11700 of their return

Amount of UCCB repayment from line 21300 of their return

5006-R E (23)

(Ce formulaire est disponible en français.)

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Step 1 – Identification and other information (continued)

Elections Canada

For more information, go to canada.ca/cra-elections-canada.

A) Do you have Canadian citizenship?

If yes, go to question B. If no, skip question B.

Yes 2

B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth
and citizenship to Elections Canada to update the National Register of Electors or, if you are

14 to 17 years of age, the Register of Future Electors?

Yes 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
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.

Indian Act – Exempt income

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.

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.

Climate action incentive payment

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,
London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara,
Thunder Bay, Toronto or Windsor, as determined by Statistics Canada (2016), and expect to

continue to reside outside the same CMA on April 1, 2024.

Note: If your marital status is married or living common-law, and both you and your spouse or common-law partner were
residing in the same location outside of a CMA, you must tick this box on both of your returns.

Foreign property

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

Yes 2

If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.

Consent to share contact information – Organ and tissue donor registry

I authorize the CRA to provide my name and email address to Ontario Health so that Ontario Health (Trillium
Gift of Life) may contact or send information to me by email about organ and tissue donation.

For more information about organ and tissue donation in Canada, go to canada.ca/organ-tissue-donation.

Yes 2

Note: You are not consenting to organ and tissue donation when you authorize the CRA to share your contact information
with Ontario Health. Your authorization is only valid for the tax year for which you are filing this tax return. Your
information will only be collected under the Ontario Gift of Life Act.

5006-R E (23)

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Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this
return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example,
go to canada.ca/line-10100 for information about line 10100.

Step 2 – Total income

As a resident of Canada, you need to report your income from all sources inside and outside Canada.

Employment income (box 14 of all T4 slips)

10100

Tax-exempt income for emergency services volunteers

10105

Commissions included on line 10100 (box 42 of all T4 slips)

10120

Wage-loss replacement contributions

10130

Other employment income

10400

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

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

11500

Elected split-pension amount (complete Form T1032)

11600

Universal child care benefit (UCCB) (see the RC62 slip)

11700

UCCB amount designated to a dependant

11701

Employment insurance (EI) and other benefits (box 14 of the T4E slip)

11900

EI maternity and parental benefits, and provincial parental insurance plan

(PPIP) benefits

11905

Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):

Amount of dividends (eligible and other than eligible)

12000

Amount of dividends (other than eligible)

12010

Interest and other investment income (use Federal Worksheet)

12100

Net partnership income (limited or non-active partners only)

12200

Registered disability savings plan (RDSP) income (box 131 of the T4A slip)

12500

Rental income (see Guide T4036)

Gross

12599

Net

12600

Taxable capital gains (complete Schedule 3)

12700

Support payments received (see Guide P102)

Total

12799

Taxable amount

12800

Registered retirement savings plan (RRSP) income (from all T4RSP slips)

12900

Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips)

12905

Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips)

12906

Other income (specify):

13000

Taxable scholarships, fellowships, bursaries and artists' project grants

13010

Add lines 1 to 20.

Self-employment income (see Guide T4002):

Business income

Gross

13499

Net

13500

Professional income

Gross

13699

Net

13700

Commission income

Gross

13899

Net

13900

Farming income

Gross

14099

Net

14100

Fishing income

Gross

14299

Net

14300

Add lines 22 to 26.

Net self-employment income

►

Line 21 plus line 27

Workers' compensation benefits (box 10 of the T5007 slip)

14400

Social assistance payments

14500

Net federal supplements paid (box 21 of the T4A(OAS) slip)

14600

Add lines 29 to 31 (see line 25000 in Step 4).

14700

►

Line 28 plus line 32

Total income

15000

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Step 3 – Net income

Enter the amount from line 33 of the previous page.

Pension adjustment

(box 52 of all T4 slips and box 034 of all T4A slips)

20600

Registered pension plan (RPP) deduction

(box 20 of all T4 slips and box 032 of all T4A slips)

20700

RRSP deduction (see Schedule 7 and attach receipts)

20800

FHSA deduction (see Schedule 15 and attach receipts)

20805

Pooled registered pension plan (PRPP) employer contributions

(amount from your PRPP contribution receipts)

20810

Deduction for elected split-pension amount (complete Form T1032)

21000

Annual union, professional or like dues (receipts and box 44 of all T4 slips)

21200

Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips)

21300

Child care expenses (complete Form T778)

21400

Disability supports deduction (complete Form T929)

21500

Business investment loss (see Guide T4037)

Gross

21699

Allowable deduction

21700

Moving expenses (complete Form T1-M)

21900

Support payments made (see Guide P102)

Total

21999

Allowable deduction

22000

Carrying charges, interest expenses and other expenses

(use Federal Worksheet)

22100

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

•48

Exploration and development expenses (complete Form T1229)

22400

Other employment expenses (see Guide T4044)

22900

Clergy residence deduction (complete Form T1223)

23100

Other deductions (specify):

23200

Add lines 35 to 52.

23300

►

–

Line 34 minus line 53 (if negative, enter "0")

Net income before adjustments

23400

Social benefits repayment:
Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:

•

You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is
more than $76,875

•

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

If not, enter "0" on line 23500.

23500

–

•55

Line 54 minus line 55 (if negative, enter "0")

(If this amount is negative, you may have a non-capital loss. See Form T1A.)

Net income

23600

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Step 4 – Taxable income

Enter the amount from line 56 of the previous page.

Canadian Armed Forces personnel and police deduction

(box 43 of all T4 slips)

24400

Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212)

24900

Other payments deduction (enter the amount from line 14700 if you did

not enter an amount on line 14600; otherwise, use Federal Worksheet)

25000

Limited partnership losses of other years

25100

Non-capital losses of other years

25200

Net capital losses of other years

25300

Capital gains deduction (complete Form T657)

25400

Northern residents deductions (complete Form T2222)

25500

Additional deductions (specify):

25600

Add lines 58 to 66.

25700

►

–

Line 57 minus line 67 (if negative, enter "0")

Taxable income

26000

Step 5 – Federal tax

Part A – Federal tax on taxable income

Use the amount from line 26000 to complete the appropriate column below.

Line 26000 is more

Line 26000 is

than $53,359 but not

than $106,717 but not

than $165,430 but not

Line 26000 is more

$53,359 or less

more than $106,717

more than $165,430

more than $235,675

than $235,675

Amount from line 26000

Line 69 minus line 70

–

(cannot be negative)

Line 71 multiplied by the

x 15%

x 20.5%

x 26%

x 29%

x 33%

percentage from line 72

Line 73 plus line 74

Federal tax on

taxable income

Enter the amount from line 75 on line 118 and continue at line 76.

Part B – Federal non-refundable tax credits

Basic personal amount:
If the amount on line 23600 is $165,430 or less, enter $15,000.
If the amount on line 23600 is $235,675 or more, enter $13,520.

Otherwise, use the Federal Worksheet to calculate the amount to enter.

(maximum $15,000)

30000

Age amount (if you were born in 1958 or earlier)

(use Federal Worksheet)

(maximum $8,396)

30100

Spouse or common-law partner amount (complete Schedule 5)

30300

Amount for an eligible dependant (complete Schedule 5)

30400

Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

(complete Schedule 5)

30425

Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)

30450

Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)

Number of children you are claiming this amount for

30499

x $2,499 =

30500

Add lines 76 to 82.

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Part B – Federal non-refundable tax credits (continued)

Enter the amount from line 83 of the previous page.

Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):

through employment income

30800

•85

on self-employment income and other earnings

31000

•86

Employment insurance premiums:

through employment (boxes 18 and 55 of all T4 slips)

(maximum $1,002.45)

31200

•87

on self-employment and other eligible earnings (complete Schedule 13)

31217

•88

Volunteer firefighters' amount (VFA)

31220

Search and rescue volunteers' amount (SRVA)

31240

Canada employment amount:

Enter whichever is less: $1,368 or line 1 plus line 2.

31260

Home buyers' amount

(maximum $10,000)

31270

Home accessibility expenses (use Federal Worksheet)

(maximum $20,000)

31285

Adoption expenses

31300

Digital news subscription expenses

(maximum $500)

31350

Add lines 85 to 95.

►

Pension income amount (use Federal Worksheet)

(maximum $2,000)

31400

Add lines 84, 96 and 97.

Disability amount for self

(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428)

31600

Disability amount transferred from a dependant (use Federal Worksheet)

31800

100

Add lines 98 to 100.

101

Interest paid on your student loans (see Guide P105)

31900

102

Your tuition, education and textbook amounts (complete Schedule 11)

32300

103

Tuition amount transferred from a child or grandchild

32400

104

Amounts transferred from your spouse or common-law partner (complete Schedule 2)

32600

105

Add lines 101 to 105.

106

Medical expenses for self, spouse or common-law partner

and your dependent children under 18 years of age

33099

107

Amount from line 23600

x 3% =

108

Enter whichever is less: $2,635 or the amount from line 108.

–

109

Line 107 minus line 109 (if negative, enter "0")

110

Allowable amount of medical expenses for other dependants

(use Federal Worksheet)

33199

111

Line 110 plus line 111

33200

►

112

Line 106 plus line 112

33500

113

Federal non-refundable tax credit rate

x 15%

114

Line 113 multiplied by the percentage from line 114

33800

115

Donations and gifts (complete Schedule 9)

34900

116

Line 115 plus line 116

Total federal non-refundable tax credits

35000

117

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Part C – Net federal tax

Enter the amount from line 75.

118

Federal tax on split income (TOSI) (complete Form T1206)

40424

•119

Line 118 plus line 119

40400

120

Amount from line 35000

121

Federal dividend tax credit (use Federal Worksheet)

40425

•122

Minimum tax carryover (complete Form T691)

40427

•123

Add lines 121 to 123.

►

–

124

Line 120 minus line 124 (if negative, enter "0")

Basic federal tax

42900

125

Federal surtax on income earned outside Canada (complete Form T2203)

126

Line 125 plus line 126

127

Federal foreign tax credit (complete Form T2209)

40500

–

128

Line 127 minus line 128

129

Recapture of investment tax credit (complete Form T2038(IND))

130

Line 129 plus line 130

131

Federal logging tax credit

–

132

Line 131 minus line 132 (if negative, enter "0")

Federal tax

40600

•133

Federal political contribution tax credit (use Federal Worksheet)

Total federal political contributions

(attach receipts)

40900

(maximum $650)

41000

•134

Investment tax credit (complete Form T2038(IND))

41200

•135

Labour-sponsored funds tax credit

Net cost of shares of a provincially

registered fund

41300

Allowable credit

41400

•136

Add lines 134 to 136.

41600

►

–

137

Line 133 minus line 137(if negative, enter "0")

41700

138

Advanced Canada workers benefit (ACWB) (complete Schedule 6)

41500

•139

Special taxes

41800

•140

Add lines 138 to 140.

Net federal tax

42000

141

Step 6 – Refund or balance owing

Amount from line 42000

142

CPP contributions payable on self-employment income and other earnings

(complete Schedule 8 or Form RC381, whichever applies)

42100

•143

Employment insurance premiums payable on self-employment and other eligible earnings

(complete Schedule 13)

42120

144

Social benefits repayment (amount from line 23500)

42200

145

Provincial or territorial tax

(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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Step 6 – Refund or balance owing (continued)

Enter the amount from line 147 of the previous page.

148

Total income tax deducted (amounts from all Canadian slips)

43700

•149

Refundable Quebec abatement

44000

•150

CPP or QPP overpayment

44800

•151

Employment insurance (EI) overpayment

45000

•152

Refundable medical expense supplement (use Federal Worksheet)

45200

•153

Canada workers benefit (CWB) (complete Schedule 6)

45300

•154

Canada training credit (CTC) (complete Schedule 11)

45350

•155

Multigenerational home renovation tax credit (MHRTC)

(complete Schedule 12)

45355

•156

Refund of investment tax credit (complete Form T2038(IND))

45400

•157

Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)

45600

•158

Employee and partner GST/HST rebate (complete Form GST370)

45700

•159

Eligible educator school supply tax credit

Supplies expenses (maximum $1,000)

46800

x 25% =

46900

•160

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

Air quality improvement tax credit

(box 238 of all T5013 slips or from partnership letter)

47557

•163

Tax paid by instalments

47600

•164

Provincial or territorial credits (complete Form 479, if it applies)

47900

•165

Add lines 149 to 165.

Total credits

48200

►

–

166

Line 148 minus line 166
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

167

Refund

48400

•

Balance owing

48500

•

For more information and ways to enrol for direct deposit,
go to canada.ca/cra-direct-deposit.

Your balance owing is due no later than April 30, 2024.
For more information on how to make your payment,
go to canada.ca/payments.

Ontario opportunities fund

Amount from line 48400 above

You can help reduce Ontario's debt by completing this area to

Your donation to the

donate some or all of your 2023 tax refund to the Ontario

Ontario opportunities fund

46500

–

• 2

opportunities fund. Please see the provincial pages for details.

Net refund (line 1 minus line 2)

46600

• 3

I certify that the information given on this return and in any
attached documents is correct, complete and fully discloses
all of my income.

If this return was completed by a tax professional, tick the
applicable box and provide the following information:

Sign here

Was a fee charged?

49000

Yes 2

It is a serious offence to make a false return.

EFILE number (if applicable):

48900

Telephone number:

Name of tax professional:

Date:

Telephone number:

Check this box if you elect to respect to the completion of return.

Check this box if the return has been completed under the Canada Revenue Agency's volunteer program

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.

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