| Protected B when completed | ||||||||||||||||||||
| T1-2018 | Climate Action Incentive | Schedule 14 | ||||||||||||||||||
| The climate action incentive (CAI) consists of a basic amount and a supplement for residents of small and rural communities. | ||||||||||||||||||||
| You cannot claim the CAI if any of the following applies to you: | ||||||||||||||||||||
| • | you were a non-resident of Canada at any time in 2018 | |||||||||||||||||||
| • | you were confined to a prison or a similar institution for a period of at least 90 days during 2018 | |||||||||||||||||||
| • | you were exempt from income tax in Canada at any time in 2018 because you were an officer or servant of the government of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person |
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| • | you were a person for whom a children's special allowance (CSA) was payable at any time in 2018 | |||||||||||||||||||
| Note: If you are completing a return for a person who died before April 1, 2019, you cannot claim the CAI for that person for the 2018 tax year. |
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| Complete this schedule and attach it to your return to claim the CAI if, on December 31, 2018, you were a resident of Ontario and you met any of the following conditions: |
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| • | you were 18 years of age or older | |||||||||||||||||||
| • | you had a spouse or a common-law partner | |||||||||||||||||||
| • | you were a parent who lived with your child | |||||||||||||||||||
| Note : | If you were married or living in a common-law relationship but your spouse or common-law partner was not an eligible spouse or common-law partner for the purpose of the CAI or you did not have a qualified dependant, complete this schedule using the instructions as if you did not have an eligible spouse or common-law partner or a qualified dependant. |
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| Eligible spouse or common-law partner | ||||||||||||||||||||
| For the purpose of the CAI, an eligible spouse or common-law partner is a person who meets all of the following conditions: | ||||||||||||||||||||
| • | was your spouse or common-law partner on December 31, 2018 | |||||||||||||||||||
| • | was a resident of Canada throughout 2018 | |||||||||||||||||||
| • | was not confined to a prison or a similar institution for a period of at least 90 days during 2018 | |||||||||||||||||||
| • | was not exempt from income tax in Canada at any time in 2018 because they were an officer or servant of the government of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person |
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| • | was not a person for whom a CSA was payable at any time in 2018 | |||||||||||||||||||
| • | did not die before April 1, 2019 | |||||||||||||||||||
| Notes : | Either you or your spouse or common-law partner may claim the CAI for the family, but not both of you. When two individuals in the family reside in different locations, the province of residence for the individual making the claim will be used when calculating the CAI for the family. |
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| Qualified dependant | ||||||||||||||||||||
| For the purpose of the CAI, a qualified dependant is a person who meets all of the following conditions: | ||||||||||||||||||||
| • | was your cohabiting spouse's or your common-law partner's child or a person dependent on either one of you for support on December 31, 2018 |
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| • | resided with you on December 31, 2018 | |||||||||||||||||||
| • | was under 18 years of age on December 31, 2018 | |||||||||||||||||||
| • | was a resident of Canada throughout 2018 | |||||||||||||||||||
| • | was not married or living with a common-law partner on December 31, 2018 | |||||||||||||||||||
| • | was not a parent who lived with their child on December 31, 2018 | |||||||||||||||||||
| • | was not confined to a prison or a similar institution for a period of at least 90 days during 2018 | |||||||||||||||||||
| • | was not exempt from income tax in Canada at any time in 2018 because they were an officer or servant of the government of another country, such as a diplomat or a family member who resided with such a person, or an employee of such a person |
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| • | was not a person for whom a CSA was payable at any time in 2018 | |||||||||||||||||||
| • | did not die before April 1, 2019 | |||||||||||||||||||
| Single parents of a qualified dependant | ||||||||||||||||||||
| For the purpose of the CAI, if, on December 31, 2018, you did not have a spouse or a common-law partner but you had a dependant who met all of the conditions for a qualified dependant, claim an amount for that dependant on line 6012. If you had more than one qualified dependant, enter the number of remaining qualified dependants on line 6013. |
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| Shared custody | ||||||||||||||||||||
| Only one claim can be made per child. You cannot split the amount for a qualified dependant with another person. | ||||||||||||||||||||
| 5006-S14 | ||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||
| Supplement for residents of small and rural communities | ||||||||||||||||||||
| For the purpose of the CAI supplement for residents of small and rural communities, you must have resided outside of a census metropolitan area (CMA) on December 31, 2018, as defined by Statistics Canada in the last census they published before 2018. |
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| Therefore, you cannot claim the supplement for residents of small and rural communities if your principal place of residence was located in one of the following Ontario CMAs: 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. |
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| For more information on how to determine if you resided outside a CMA, go to canada.ca/census-metropolitan-areas. | ||||||||||||||||||||
| Step 1 – Calculating your basic climate action incentive | ||||||||||||||||||||
| Base amount | claim $154.00 | 6010 | 1 | |||||||||||||||||
| Amount for an eligible spouse or common-law partner | claim $77.00 | 6011 | + | 2 | ||||||||||||||||
| Amount for a single parent's qualified dependant | claim $77.00 | 6012 | + | 3 | ||||||||||||||||
| Amount for qualified dependants | ||||||||||||||||||||
| (Do not include the qualified dependant | Number of qualified | |||||||||||||||||||
| claimed on line 6012 above, if applicable.) | dependants | 6013 | x $38.00 = | + | 4 | |||||||||||||||
| Add lines 1 to 4. | = | 5 | ||||||||||||||||||
| Step 2 – Calculating your supplement for residents of small and rural communities | ||||||||||||||||||||
| Did you reside outside of a census metropolitan area on | ||||||||||||||||||||
| December 31, 2018, as defined by Statistics Canada? | 6014 | Yes | 1 | No | 2 | |||||||||||||||
| If yes, continue on line 6. Otherwise, enter the amount from line 5 on line 7 below. | ||||||||||||||||||||
| Enter the amount from line 5. | x 10% = | + | 6 | |||||||||||||||||
| Step 3 – Calculating your total climate action incentive | ||||||||||||||||||||
| Add lines 5 and 6. | ||||||||||||||||||||
| Enter this amount on line 449 of your return. | = | 7 | ||||||||||||||||||
| See the privacy notice on your return. | ||||||||||||||||||||
| 5006-S14 | ||||||||||||||||||||