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 2024

If this return is for a deceased person, enter their information on this page.
For more information, go to canada.ca/taxes-deceased-file-final-return.

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, 2024:

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 for

email notifications and will no longer receive paper mail

Your language of correspondence:

English

from the CRA. You agree to the Terms of use found at
canada.ca/cra-email-notifications-terms.

Votre langue de correspondance :

Français

Residence information

Your province or territory of residence on December 31, 2024:

If you became a resident of Canada

in 2024 for income tax purposes,

(Month Day)

If your province or territory of residence changed in

enter your date of entry:

2024, 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

Provinces or territories where your businesses had permanent

of Canada in 2024 for income

establishments if you were self-employed in 2024:

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 2024.

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 (24)

(Ce formulaire est disponible en français.)

Page 1 of 8

Protected B when completed

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 2024 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 2025 tax year.

Canada Carbon Rebate

Tick this box if you reside outside of a census metropolitan area (CMA) in Ontario or within a
rural area or small population centre of a CMA, as determined by Statistics Canada (2021), and
expect to continue to reside outside the same CMA or within a rural area or small population centre

of the same CMA on April 1, 2025. For more information, go to canada.ca/canada-carbon-rebate.

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 or within a rural area or small population centre 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 2024, 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 (24)

Page 2 of 8

Quick edit form(mobile version)

Protected B when completed

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

Capital gains reduction (complete Schedule 3)

12701

–

Line 14 minus line 15

►

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 (see the T4FHSA slip)

12905

Taxable FHSA income – other (see the T4FHSA slip)

12906

Other income (specify):

13000

Taxable scholarships, fellowships, bursaries and artists' project grants

13010

Add lines 1 to 13 and lines 16 to 22.

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 24 to 28.

Net self-employment income

►

Line 23 plus line 29

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 31 to 33 (see line 25000 in Step 4).

14700

►

Line 30 plus line 34

Total income

15000

5006-R E (24)

Page 3 of 8

Quick edit form(mobile version)

Protected B when completed

Step 3 – Net income

Enter the amount from line 35 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 Period 1

21698

Period 2

21699

Allowable business investment loss 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

•49

Deduction for CPP or QPP enhanced contributions on employment income

(complete Schedule 8 or Form RC381, whichever applies) (maximum $838.00)

22215

•50

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 37 to 54.

23300

►

–

Line 36 minus line 55 (if negative, show in brackets)

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 $79,000

•

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 $90,997

If not, enter "0" on line 23500.

23500

–

•57

Line 56 minus line 57 (if negative, enter "0")
If negative, you may have a non-capital loss (see Form T1A) and the negative amount

is to be used for certain calculations (go to canada.ca/line-23600)

Net income

23600

5006-R E (24)

Page 4 of 8

Quick edit form(mobile version)

Protected B when completed

Step 4 – Taxable income

Enter the amount from line 58 of the previous page.

Canadian Armed Forces personnel and police deduction

(box 43 of all T4 slips)

24400

Security options deductions (boxes 39, 41, 91, and 92 of all T4 slips or see Form T1212)

24900

Additional security options deduction (use Federal Worksheet)

24901

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 for qualifying business transfer

(complete Form T2048)

25395

Capital gains deduction (complete Form T657)

25400

Northern residents deductions (complete Form T2222)

25500

Additional deductions (specify):

25600

Add lines 60 to 70.

25700

►

–

Line 59 minus line 71 (if negative, show in brackets)

Capital gains reduction add-back (complete Schedule 3)

25999

Line 72 plus line 73 (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 $55,867 but not

than $111,733 but not

than $173,205 but not

Line 26000 is more

$55,867 or less

more than $111,733

more than $173,205

more than $246,752

than $246,752

Amount from line 26000

Line 75 minus line 76

–

(cannot be negative)

Line 77 multiplied by the

x 15%

x 20.5%

x 26%

x 29%

x 33%

percentage from line 78

Line 79 plus line 80

Federal tax on

taxable income

Enter the amount from line 81 on line 124 and continue at line 82.

Part B – Federal non-refundable tax credits

Basic personal amount:
If the amount on line 23600 is $173,205 or less, enter $15,705.
If the amount on line 23600 is $246,752 or more, enter $14,156.

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

(maximum $15,705)

30000

Age amount (if you were born in 1959 or earlier)

(use Federal Worksheet)

(maximum $8,790)

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 $2,616 =

30500

Add lines 82 to 88.

5006-R E (24)

Page 5 of 8

Quick edit form(mobile version)

Protected B when completed

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

Enter the amount from line 89 of the previous page.

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

through employment income

30800

•91

on self-employment income and other earnings

31000

•92

Employment insurance premiums:

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

(maximum $1,049.12)

31200

•93

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

31217

•94

Volunteer firefighters' amount (VFA)

31220

Search and rescue volunteers' amount (SRVA)

31240

Canada employment amount:

Enter whichever is less: $1,433 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

100

Digital news subscription expenses

(maximum $500)

31350

101

Add lines 91 to 101.

►

102

Pension income amount (use Federal Worksheet)

(maximum $2,000)

31400

103

Add lines 90, 102, and 103.

104

Disability amount for self

(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,872)

31600

105

Disability amount transferred from a dependant (use Federal Worksheet)

31800

106

Add lines 104 to 106.

107

Interest paid on your student loans (see Guide P105)

31900

108

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

32300

109

Tuition amount transferred from a child or grandchild

32400

110

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

32600

111

Add lines 107 to 111.

112

Medical expenses for self, spouse or common-law partner

and your dependent children under 18 years of age

33099

113

Amount from line 23600

x 3% =

114

Enter whichever is less: $2,759 or the amount from line 114.

–

115

Line 113 minus line 115 (if negative, enter "0")

116

Allowable amount of medical expenses for other dependants

(use Federal Worksheet)

33199

117

Line 116 plus line 117

33200

►

118

Line 112 plus line 118

33500

119

Federal non-refundable tax credit rate

x 15%

120

Line 119 multiplied by the percentage from line 120

33800

121

Donations and gifts (complete Schedule 9)

34900

122

Line 121 plus line 122

Total federal non-refundable tax credits

35000

123

5006-R E (24)

Page 6 of 8

Quick edit form(mobile version)

Protected B when completed

Part C – Net federal tax

Enter the amount from line 81.

124

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

40424

•125

Line 124 plus line 125

40400

126

Amount from line 35000

127

Federal dividend tax credit (use Federal Worksheet)

40425

•128

Minimum tax carryover (complete Form T691)

40427

•129

Add lines 127 to 129.

►

–

130

Line 126 minus line 130 (if negative, enter "0")

Basic federal tax

42900

131

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

132

Line 131 plus line 132

133

Federal foreign tax credit (complete Form T2209)

40500

–

134

Line 133 minus line 134

135

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

136

Line 135 plus line 136

137

Federal logging tax credit

–

138

Line 137 minus line 138 (if negative, enter "0")

Federal tax

40600

•139

Federal political contribution tax credit (use Federal Worksheet)

Total federal political contributions

(attach receipts)

40900

(maximum $650)

41000

•140

Investment tax credit (complete Form T2038(IND))

41200

•141

Labour-sponsored funds tax credit

Net cost of shares of a provincially

registered fund

41300

Allowable credit

41400

•142

Add lines 140 to 142.

41600

►

–

143

Line 139 minus line 143(if negative, enter "0")

41700

144

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

41500

•145

Special taxes

41800

•146

Add lines 144 to 146.

Net federal tax

42000

147

Step 6 – Refund or balance owing

Amount from line 42000

148

CPP contributions payable on self-employment income and other earnings

(complete Schedule 8 or Form RC381, whichever applies)

42100

•149

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

(complete Schedule 13)

42120

150

Social benefits repayment (amount from line 23500)

42200

151

Provincial or territorial tax

(complete and attach your provincial or territorial Form 428, even if the result is "0")

42800

•152

Add lines 148 to 152.

Total payable

43500

•153

5006-R E (24)

Page 7 of 8

Quick edit form(mobile version)

Protected B when completed

Step 6 – Refund or balance owing (continued)

Enter the amount from line 153 of the previous page.

154

Total income tax deducted (amounts from all Canadian slips)

43700

•155

Refundable Quebec abatement

44000

•156

CPP or QPP overpayment

44800

•157

Employment insurance (EI) overpayment

45000

•158

Refundable medical expense supplement (use Federal Worksheet)

45200

•159

Canada workers benefit (CWB) (complete Schedule 6)

45300

•160

Canada training credit (CTC) (complete Schedule 11)

45350

•161

Multigenerational home renovation tax credit (MHRTC)

(complete Schedule 12)

45355

•162

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

45400

•163

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

45600

•164

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

45700

•165

Eligible educator school supply tax credit

Supplies expenses (maximum $1,000)

46800

x 25% =

46900

•166

Canadian journalism labour tax credit (box 236 of all T5013 slips)

47555

•167

Return of fuel charge proceeds to farmers tax credit (complete Form T2043)

47556

•168

Tax paid by instalments

47600

•169

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

47900

•170

Add lines 155 to 170.

Total credits

48200

►

–

171

Line 154 minus line 171
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

172

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, 2025.
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 2024 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 document 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, and 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 Info Source at canada.ca/cra-info-source.

5006-R E (24)

Page 8 of 8