Your 2013 Tax Return

Welcome to the tax software you've always wanted. Click on a field or press tab to start.Tap on a field to start.

 

NETFILE will be temporarily unavailable from X to Y due to Z.

In the meantime, you can still use SimpleTax to start or continue preparing your tax return. You can wait and file your return electronically when NETFILE reopens, or you can print and send it by mail.

About You

Use your tab key to quickly move between fields.

You cannot change your name or direct deposit information on your return. If either of these have changed, you need to update your personal information with CRA before filing your return. You can call the CRA at 1-800-959-8281.

Mailing Address




You cannot change your mailing address or phone number on your return. If either of these have changed, you need to update your personal information with CRA before filing your return. You can call the CRA at 1-800-714-7257.

About Your Residence

Learn more about filing a Canadian tax return as a new immigrant.

For the part of the year you weren't a resident of Canada:


You do not meet the 90% test, so we will automatically prorate the relevant non-refundable tax credits for you.

If you're an emigrant or non-resident of Canada, you're not able to use SimpleTax because of a NETFILE restriction.

You and Your Family

SimpleTax can automatically share and optimize amounts between you and your partner. Learn more.

or

Elections Canada

Misc

Now is a great time to sign up for an account. Signing up is free and takes only 30 seconds. If you've used SimpleTax before, you should log in to your account before continuing.

You can continue without an account, but you will lose your data when you leave this page.






Global monitors

Income, Deductions, & Credits

Time for the fun part. Gather together your slips, receipts, and tax documents.

Add something to your tax return using the Add Anything search box below. For example, to add a T4, search for "T4". You can also search using keywords like "retirement", "bus pass", or "Schedule 3".

Not sure where to start, need some help, or afraid you might have missed something? Here are some suggestions.

Welcome back! We've highlighted the sections you used last year in the Add Anything search box. You can also jump start this year's return by adding all the sections you used last year.

Tax Documents

Use this section to review your completed tax return. If you want to see everything we've done, or if you're just the kind of person that finds beauty in complex government forms, select a document below.

 

Review & Optimize

Suggestions

To get the most out of SimpleTax, we suggest you link your profile with your partner's profile.

You have unused moving expenses from last year. If you've got the same job (or business) add the moving expenses section and complete the carry-forward part.

You have unused workspace-in-home employment expenses from last year. If you've got the same job (or business) add a T777 to your return and complete the questions about your income in the work-space-in-the-home tab.

You may be eligible for the Working Income Tax Benefit.

If you paid for a transit pass, don't forget to claim the public transit amount. Usually you can even claim this credit if you paid for the pass through your tuition.

You've indicated you'll transfer either your federal or provincial tuition amount to someone. You may want to transfer both the federal and provincial amounts.

You reported foreign non-business income on a T-slip but you didn't claim a Foreign Tax Credit. If foreign tax was withheld from your income, you may be able to claim a foreign tax credit.

You reported foreign pension income. If the foreign country withheld tax on this income, you may be able to claim a foreign tax credit.

You have eligible pension income that you might be able to split with your partner.

You may be eligible for the low-income tax reductionlow-income tax reductionlow-income tax reductionlow-income tax reductionsales tax creditcost of living supplement.

You may be eligible for the Ontario Energy and Property Tax Credit and/or the Northern Ontario Energy Credit.

You may be eligible for the Senior Homeowners' Property Tax Grant.

If you're curious about how much Ontario Trillium Benefit you'll receive, use this calculator.

You may qualify for the Manitoba Personal Tax Credit. Do you qualify for this credit? Only you or your partner may claim this credit. Do you qualify for and do you want to claim this credit?

You reported capital gains in the year. If you have unused capital losses from prior years, you may use them to reduce your taxable income. You can confirm whether you have unused losses by using CRA's My Account or by calling the CRA.

You reported capital gains and you had unused capital losses last year. You may want to use these losses them to reduce your income. You may also have unused capital losses from a prior year. Find this information on CRA's My Account or by calling the CRA.

Direct deposit is the fastest way to get your money. It is also convenient, easy, and secure.
If you've already set up direct deposit, you can ignore this suggestion.

Warnings

Your income may be too high to claim the GST/HST credit.

You and your partner have the same income. Who will claim the SK amount for childrenPEI amount for childrenNS amount for young childrenNU amount for young childrenON tax reductions for dependants?

Does your partner have a valid T2201 (Disability Tax Credit Certificate) on file with the CRA, and is that T2201 registered on your account with the CRA? If you answer "It is", but your partner's T2201 is not registered on your account, your return will be rejected by NETFILE.

The total of the amounts in box 16 of your T4 slips seems high, so we recommend you review these slips before submitting. If they're entered correctly, you can ignore this message.

You indicated that you were exempt from CPP on your T4 slip (box 28 is checked off) but you also reported CPP contributions in box 16. We recommend you review your T4 slips before you submit your return.

There may be a typo in box 26 of your T4 slip. We recommend you review your T4 slips before you submit your return. If box 26 is entered correctly, you can ignore this message.

The total of the amounts in box 18 of your T4 slips seems high, so we recommend you review these slips before submitting. If they're entered correctly, you can ignore this message.

You indicated that you were exempt from EI on your T4 slip (box 28 is checked off) but you also reported EI contributions in box 18. We recommend you review your T4 slips before you submit your return.

There may be a typo in box 24 of your T4 slip. We recommend you review your T4 slips before you submit your return. If box 24 is entered correctly, you can ignore this message.

You reported a limited partnership loss or a rental loss. If you have a deemed loss (box 24 on a T5013), you must report it. If you don't have a deemed loss, you may ignore this message.

You reported income in box 20 or 48 of a T4A but haven't included the income on a T2125. If you added this income somewhere else on your return, ignore this warning. Get help.

You may be subject to Alternative Minimum Tax. To determine whether AMT applies, you should complete the AMT section. This warning message appears if you have certain types of income or deductions and doesn't necessarily mean that AMT will apply to you.

Because you have more than $3,000 in tax payable, you may need pay your income tax by instalments.

Errors

Oops. It looks like there's a problem with something you entered. You can see the problems with your return by clicking on the red numbers in the side bar. Clicking on "Fix it" will take you to the first problem.

The data in your section doesn't match what we have in your partner's section. Please review that section in both your and your partner's returns.

We see that you didn't report any income this year. If you earned income in 2013, make sure to report it. If you did not earn any income this year, select "I did not".

You reported income in box 81, 82, or 83 of a T4 but haven't included the business income on a T2125.

You reported fishing income in box 78, 79, or 80 of a T4 but haven't included the income on a T2121.

You reported income in box 116 of a T5013 but haven't included the business income on a T2125.

You reported income in box 120 of a T5013 but haven't included the professional income on a T2125.

You reported income in box 122 of a T5013 but haven't included the commission income on a T2125.

You reported income in box 124 of a T5013 but haven't included the farming income on a T2042.

You reported income in box 126 of a T5013 but haven't included the fishing income on a T2121.

You did not receive any OAS in 2013. If you did, add a T4A(OAS).

You did not receive a pension adjustment in 2013. If you did, make sure to report it.

You reported a deemed limited partnership loss (box 24 on a T5013). You must also report your rental loss (T776) or your limited partnership loss (box 22, T5013).

You may be subject to Alternative Minimum Tax. Because you have claimed deductions on line 232, line 221 or a rental loss on line 126, you must complete certain fields in the AMT section. If the relevant amounts are nil, enter $0.

You earned capital gains that were reported on T-slips. You need to add a T936.

The total tax deducted on line 6804 of the T1032 cannot equal 1) the total of the inputs on lines 6802 and line 6806, or 2) either of the inputs on line 6802 or 6806. You may need to review the Pension Income setting and/or any pension income slips to fix this error.

You reported CPP contributions in box 16 of a T4 slip, but did not report the related income.

You indicated that you designated your UCCB to your eligible dependant but their income is lower than your UCCB.

Your total RRSP transfers cannot exceed your pension income (line 115), retirement income (line 129), and other income (line 130) on you T1 minus line 6810 on your T936.

You indicated that you paid EI premiums with respect to your business or fishing income. You must report those EI premiums in box 18 of a T4 slip.

You have reported an off calendar year-end but have not added a T1139.

You have too many financial statements. NETFILE only allows up to six statements.

You can only claim a maximum of 22 children under 18.

You can only claim the caregiver amount for up to 22 dependants.

Please confirm that your partner had no net income in 2013.
If he/she earned net income, make sure to report it.you must report it in his/her profile before completing your return.

You may only indicate that you'll claim one child as your eligible dependant. You'll need to uncheck the box for each child who is not your eligible dependant.

To download your return without an account, you need to agree to our Terms of Service.

Check for errors and optimize your tax return.

Your tax return is ready. There are no errors on your return. Complete your partner's return to continue. (Why?)

Optimization Results

Overview

GST/HST Credit

Amounts allocated to you and your partner

Federal Deduction or Credit You Your Partner Total Maximum
Federal amount for children born in 1996 Either partner may claim
Amount for infirm dependants age 18 or older
Public transit amount
Children's fitness amount
Children's arts amount
Home buyer's amount
Adoption expense
Caregiver amount
Medical expenses for self, partner and your dependant children born in 1996 or later Either partner may claim
Allowable amount of medical expenses for other dependants
Federal political contributions
Student loan interest n/a n/a
Donations to registered charities, amateur athletic associations, and low-cost housing corporations for the aged
Donations to government bodies
Donations to prescribed universities outside Canada
Donations to the United Nations and certain charitable organizations outside Canada
Provincial/Territorial Deduction or Credit You Your Partner Total Maximum
Alberta adoption expenses
BC political contributions
Manitoba fitness expenses
Manitoba adoption expenses
New Brunswick low-income tax reduction Either partner may claim
NL low-income tax reduction Either partner may claim
NL adoption expenses
Nova Scotia low-income tax reduction Either partner may claim
Nova Scotia amount for young children Either partner may claim
Nova Scotia sports & recreation amount
Nunavut amount for young children Either partner may claim
Ontario tax reduction (for dependants) Either partner may claim
Ontario adoption expenses
Ontario children's activity credit
Ontario children's activity credit (additional amount for disabled child)
Ontario political contributions
PEI low-income tax reduction Either partner may claim
PEI amounts for young children Either partner may claim
Saskatchewan amount for children Either partner may claim
Saskatchewan home buyers' amount
Saskatchewan active families benefit
AlbertaBCSaskatchewanManitobaOntarioPEINova ScotiaNLNew BrunswickNunavutNorthwest Territories amount for infirm dependants age 18 or older
AlbertaBCSaskatchewanManitobaOntarioPEINova ScotiaNLNew BrunswickNunavutNorthwest Territories caregiver amount
Ontario medical expenses for other dependants
AlbertaBCManitobaNew BrunswickNLNova ScotiaPEINunavutNorthwest Territories medical expenses for other dependants
Pension splitting Split-Pension Amount Maximum Split Amount
Split pension income

Unused amounts available to carry-forward to a future year

Unused Deduction or Credit 2009 2010 2011 2012 2013
Student loan interest
Donations to registered charities, amateur athletic associations, and low-cost housing corporations for the aged
Donations to government bodies
Donations to prescribed universities outside Canada
Donations to the United Nations and certain charitable organizations outside Canada

Submit

You need to check and optimize your return before you can submit it.

There are still errors on your tax return.

You need to complete and check your partner's tax return before you can submit your own.

There was an error submitting your return.

Your return was submitted successfully.

Confirmation number

Review a PDF copy of your return before you submit it to the CRA.

Submit your tax return to the CRA using NETFILE.

Total Income

After You Submit Your Return

Save or print a PDF copy of your return for your records.

Since you reported more than $100,000 in foreign property, you must complete a T1135 Foreign Income Verification Statement. We aren't able to send this electronically to the CRA, so you must print and mail this to the CRA.

Make a payment to the CRA for your balance owing. Pay by April 30, 2014, to avoid interest.

Submit your partner's tax return to the CRA.

Need to complete another tax return?

We rely on amazing people like you to continue building SimpleTax.

Like SimpleTax? Tell a friend. Love it? Tell ten.
Either way, let us know what you think so we can make SimpleTax even better.

Employee Contributions to a Foreign Pension or Retirement Plan

Complete an RC267 if you are temporarily working in Canada and you continue to participate in a qualifying retirement plan offered by your employer in the U.S.

Complete an RC268 if you are a Canadian resident who commutes or otherwise travels to the U.S. to perform employment services, and you are a member of a qualifying retirement plan of your employer in the U.S.

Complete an RC269 if you contributed to a social security plan or an employer-sponsored pension plan in a foreign country other than the U.S.

RC267: Employee Contributions to a U.S. Retirement Plan — Temporary Assignments



RC268: Employee Contributions to a U.S. Retirement Plan — Cross Border Commuters




At least one of the following two amounts is required to process your tax return (if nil, enter $0):


RC269: Employee Contributions to a Foreign Pension Plan or Social Security Arrangement - Non-U.S. Plans

Complete Part A if you contributed in 2013 to a social security arrangement in: Chile, Finland, Germany, Ireland, Lithuania, Slovenia, Estonia, France, Greece, Latvia, the Netherlands, or Sweden

Complete Part B of this form if you contributed in 2013 to an employer-sponsored pension plan in: Chile, Finland, Greece, Ecuador, France, Ireland, Estonia, Germany, Italy, Latvia, Lithuania, the Netherlands, Slovenia, Switzerland, South Africa, the United Kingdom, Sweden, or Venezuela.

Part A: Contributions to a social security arrangement

Part B: Contributions to an employer-sponsored pension plan



RRSP, SPP, and PRPP Contributions & Deduction

Complete this section to report your RRSP contributions and to calculate your maximum deduction for the year. We'll automatically claim the maximum deduction for you. However, if you want to deduct a lesser amount (because you're saving your deduction for a higher-earning year, for example) you may enter the amount you want to deduct below. Learn more.

Amounts from your most recent NOA or form T1028

Contributions

For best results, we recommend recalculating this amount once you've completed your and your partner's returns.

Enter your RRSP, SPP, and PRPP contributions. Include any amounts you are designating as repayments under the LLP or the HBP, but don't include any transfers.

RRSP/Spousal RRSP/PRPP contribution
Description
Amount

Transfers

Only report transfers that you've included in your income for the year. We'll deduct your transfers as well as any other RRSP deductions you claim for the year. Transfers don't impact your contribution room for the year.

Amount designated as repayments

Support Payments Received or Repaid By You

Learn more about how to report the support payments received.

Were you required to repay any support payments under a court order?


Did you receive any support payments from a non-resident of Canada?

Support Payments Made By or Repaid to You

Learn more about support payments made by you.

Clergy Residence Deduction

If you are a member of the clergy, you may claim a deduction for your residence. Your employer has to certify that you qualify for this deduction. Learn more.

You received free accommodation for your residence (A)

You owned or rented your residence (B)

If you owned or rented a residence and you also received free accommodation, only complete this part for the months where you did not receive free accommodation.

Prior Year Losses

If you have unused limited partnership losses, non-capital losses, or net capital losses from prior years, you may be able to use those losses to offset your 2013 income. Learn more.

Net capital losses

Non-capital losses


Limited partnership losses

Capital Gains Deduction

If you have claimed a business investment loss or a capital gains deduction in prior years, complete the form below to calculate your maximum 2013 deduction.

Home Buyers' Amount

This section is shared with your partner. Learn more.

You may be eligible for a $5,000 tax credit if you (or your partner) purchased a qualifying home and you:

maximum $5,000
maximum $10,000

Donations and Gifts

This section is shared with your partner. Enter your and your partner's donations. Learn more.

You may claim a tax credit for donations you or your partner have made to certain organizations. You may also claim donations you have made in the past five years but have not yet claimed on a tax return. If you made political contributions in the year, don't report them here. Use the Political Contributions section instead. Learn more.

Donation to
Description
Amount
Registered charities or qualified donees
Amounts from your and your partner's T-slips

Unused donations and gifts from prior years

Enter the total of your and your partner's unused donation amounts.

Unused donations to 2008 2009 2010 2011 2012
Registered charities, amateur athletic associations, and low-cost housing corporations for the aged
Government bodies
Prescribed universities outside Canada
The United Nations and certain charitable organizations outside Canada

Your total donations limit is generally 75% of your net income for the year. However, if you donated capital property or depreciable property, you may be able to increase your donations limit for the year. Learn more.

British Columbia Mining Flow-through Share Tax Credit

You may be able to claim this credit if you invested in flow-through shares and certain expenditures have been renounced to you. Learn more.

2013 Claim

Enter this year's qualifying expenditures in the T101 and/or T5013 sections.


Carry-back

How much, if any, would you like to carry back to:

Deferred Security Options Benefits

T1212: Statement of Deferred Security Options Benefits

You must complete a form T1212 for each year that you have an outstanding balance of deferred security options benefits, whether or not you have deferred any security options benefits in the year or disposed of any securities in the year relating to a security option benefit that was previously deferred. Learn more.

RC310: Election for Special Relief for Tax Deferral Election on Employee Security Options

Complete this form if you wish to elect for special relief if you disposed of securities in 2013 for which you elected to defer the taxable benefit that resulted when you exercised a security option. Learn more.

Manitoba Graduates Tuition Fee Income Tax Rebate

You may be able to claim this rebate if you graduated from an eligible program of studies after December 31, 2006, and you haven't previously claimed this rebate for that program. Learn more.

Complete the following three fields only if you have not yet claimed this tuition



Prior year amounts



Manitoba Mineral Exploration Tax Credit

You may be able to claim this credit if you invested in flow-through shares and certain expenditures have been renounced to you. Learn more.

Enter this year's qualifying expenditures in the T101 and/or T5013 sections.


Manitoba Community Enterprise Development Tax Credit

If you made investments in eligible community enterprise development projects, you may be eligible for a tax credit. Learn more.

2013 Claim


maximum of $9000

Carry-back

How much, if any, would you like to carry back to:

Manitoba Small Business Venture Capital Tax Credit (Individuals)

If you made investments in eligible small business venture capital projects, you may be eligible for a tax credit. Learn more.


New Brunswick Small Business Investor Tax Credit

You may claim this credit for investments in eligible shares you acquired in 2013 or in the first 60 days of 2014. The maximum credit you can claim is $75,000 per tax year including any unused amounts from other years. Learn more.

2013 Claim



Carry-back

How much, if any, would you like to carry back to:

Newfoundland and Labrador Direct Equity Tax Credit

You may claim this credit for investments in eligible shares you acquired in 2013 or in the first 60 days of 2014. Learn more.

2013 Claim



Carry-back

How much, if any, would you like to carry back to:

Newfoundland and Labrador Resort Property Investment Tax Credit

You may claim this credit if you invested in a registered resort development property in 2013 and you were at least 19 years of age at the time you made the investment. Learn more.

2013 Claim


Carry-back

How much, if any, would you like to carry back to:

Nova Scotia Equity Tax Credit

You may claim this credit for investments in eligible shares you acquired in 2013 or in the first 60 days of 2014. Learn more.

2013 Claim



Carry-back

How much, if any, would you like to carry back to:

Alberta Royalty Tax Rebate

You may claim this credit if you had any unused amount of Alberta attributed Canadian royalty income in 2012. Learn more.

Other BC Tax Credits

Employee Investment Tax Credits


Venture Capital Tax Credit

Venture capital tax credit from SBVC10 for shares


Manitoba Green Energy Equipment Tax Credit

As a purchaser, you may claim this credit if you installed a geothermal ground source heating system or solar thermal heating equipment in 2013. As a manufacturer, you may claim this credit if, in 2013, you manufactured qualifying geothermal heat pumps in Manitoba that were sold for use in Manitoba. Learn more.

Purchaser



Manufacturer

Manitoba Fitness Amount for Young Adults

You may claim up to $500 for yourself if you are under 25 and up to $500 for your partner if he or she is under 25. If you have claimed at least $100 and qualify for the disability amount, we will automatically add $500 to your claim. Learn more.

This information will also be added to your partner's return. Enter the total amounts and we'll help you figure out who should claim the credits. This means your refund amount won't change until you check and optimize your return.

Other Manitoba Credits



Manitoba Primary Caregiver Tax Credit

You may claim this credit if, in 2013, you were a resident of Manitoba and you provided ongoing voluntary care to a family member, friend, or neighbour who has been assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines. Learn more.

Name of care recipient Number of creditable days

Nova Scotia Graduate Retention Rebate

You may claim this rebate if you graduated from an approved post-secondary institution after December 31, 2008. You will be entitled to this rebate over a six-year period, starting the year you graduate, provided that you file an income tax return as a resident of Nova Scotia each year. You can claim this rebate for only one graduation, even if you graduate from more than one eligible program. Learn more.

If you graduated in 2013:


If you graduated before 2013:

Other PEI Credits


Equity tax credit


Ontario Tax Credits for Self Employed People

The apprenticeship tax credit and the co-operative education tax credit are available to individuals operating unincorporated businesses. Learn more.


Employee name
Type of credit
Number of days employed
Eligible expenditures
(not including government assistance)

Interest Paid on Student Loans

You may claim a credit for interest that you paid on your student loan if you made the payment in 2013 or in any of the five preceding years (2008 - 2012). Your student loan must have been made under:

We'll help you figure out if you should claim your student loan interest this year or carry it forward to use in a later year when you check and optimize your return. Keep in mind this credit will not be added to your return until you press Check & Optimize.

Description of loan
Amount of interest

Unused student loan interest from prior years

2008 2009 2010 2011 2012

Political Contributions

This section is shared with your partner. Only federal contributions will be shared. Learn more.

Federal contributions

You may claim the contributions you and your partner made in 2013 to a registered federal political party or a candidate for election to the House of Commons. Learn more.

Description (enter each contribution receipt on its own row)
Amount
Federal political contributions from your and your partner's T5013 slips

Provincial or territorial contributions

You may claim Alberta political contributions you alone made in 2013. You should keep your Annual Contribution or Senatorial Selection Campaign Contribution receipts in case the CRA asks to see them. Learn more.

You may the contributions you and your partner made in 2013 to political parties or constituency associations registered in BC, or to candidates seeking election to the BC legislature. Learn more.

You may claim the contributions you alone made in 2013 to registered Manitoba political parties or candidates seeking election to the Manitoba Legislature. Learn more.

You may claim the contributions you alone made in 2013 to political parties, district associations, or independent candidates registered in New Brunswick. Learn more.

You may claim the contributions you alone made in 2013 to registered Newfoundland and Labrador political parties or district associations, or to registered Newfoundland and Labrador independent political candidates during an election period. Learn more.

You may claim the contributions you alone made in 2013 to recognized Nova Scotia political parties or to candidates seeking election in the Nova Scotia House of Assembly. Learn more.

You may claim the contributions you and your partner made in 2013 to a registered Ontario political party or constituency association, or to a candidate in an Ontario provincial election. Learn more.

You may claim the contributions you alone made in 2013 to a recognized political party of PEI or to a candidate seeking election to the PEI Legislative Assembly. Learn more.

If you received an official receipt, you may claim the contributions you alone made in 2013 to a registered Saskatchewan political party or to an independent candidate in a Saskatchewan provincial election. You should keep your receipts in case the CRA asks to see them. Learn more.

You can deduct part of the contributions you alone made in the year to a registered Yukon political party or to a candidate seeking election to the Yukon Legislative Assembly. Learn more.

You can deduct part of the contributions you alone made in the year to a candidate seeking election to the Northwest Territories Legislative Assembly. Learn more.

You can deduct part of the contributions you alone made in the year to a candidate seeking election to the Nunavut Legislative Assembly. Learn more.



Description (enter each contribution receipt on its own row)
Amount
Political political contributions from your and your partner's T5013 slips
Description (enter each contribution receipt on its own row)
Amount
Political political contributions from your and your partner's T5013 slips

Public Transit Amount

This section is shared with your partner. Enter your family's public transit amounts. Learn more.

You may claim the cost of eligible passes for yourself, your partner, or your or your partner's children who were 18 or younger on December 31. You should keep your receipts in case the CRA asks to see them. Learn more.

Description
Amount
Public transit passes paid for by your employer (box 84 of your and your partner's T4s)

Volunteer Firefighter Credit

If you were a volunteer firefighter and you completed at least 200 hours of eligible volunteer firefighting activities, you may be eligible for this credit. Learn more.

Saskatchewan Mineral Exploration Tax Credit

SK-METC forms

Issuer
Amount

Carry-back

How much, if any, would you like to carry back to:

Saskatchewan Graduate Retention Program

You may claim this credit if you were a resident of Saskatchewan at the end of 2013 and you met all of the following conditions:

If you applied for and obtained a Graduate Retention Program Eligibility Certificate for the 2013 taxation year from the Ministry of Advanced Education, complete the first row. Add any additional certificates for 2013 to the second and third rows.

GRP Eligibility Certificates Program type Eligible tuition fees paid Eligibility maximum
Certificate 1
Certificate 2
Certificate 3

Saskatchewan Farm and Small Business Capital Gains Tax Credit

Complete this form if you reported capital gains from the disposition of qualified farm property or qualified small business corporation shares, you were a resident of Saskatchewan at the end of the year, and you had a taxable income of more than $42,065. Learn more.


Does any of this amount relate to the disposition of fishing property?

Does any of this relate to the disposition of fishing property?

Saskatchewan Royalty Tax Rebate

You can't use NETFILE to submit a form T82 (Saskatchewan Royalty Tax Rebate); however, if you have an unused royalty tax credit from a prior year, you can enter that here. Learn more.

Reconciliation of 2013 Business Income for Tax Purposes

Complete one form T1139 for each business for which you elect to have a fiscal period that does not end on December 31.

T1139: Reconciliation of 2013 Business Income for Tax Purposes


Fiscal period that does not end on December 31


Business Investment Loss

A business investment loss results from the actual or deemed disposition of certain capital properties. It can happen when you dispose of one of the following to a person you deal with at arm's length:


Business investment loss reduction

If not, complete the fields highlighted in blue in the following form and we'll calculate it for you.

Foreign Tax Credits

This section calculates your foreign tax credits only; you must also report your foreign income on your return.

If you had any foreign tax withheld on your income, you may be able to claim a foreign tax credit (FTC). If you did not pay any foreign tax or have any foreign tax withheld, you should not complete this section. If you aren't sure whether you may claim an FTC, review the rules on this form. A few pointers:

Non-business foreign tax credit (federal and provincial/territorial)

Name of country Net foreign non-business income earned in that country Non-business income tax paid to that country Exchange rate Federal non-business foreign tax credit (CAD) Provincial non-business foreign tax credit (CAD)

Federal

Provincial/territorial:

You are subject to alternative minimum tax.

To properly calculate your provincial or territorial non-business foreign tax credit, we need the following information. What amount of your special foreign tax credit (line 88 of form T691) relates to each country listed above?

Business foreign tax credit (federal)

Name of country Net foreign business income earned in that country Business income tax paid to that country Exchange rate Federal business foreign tax credit (CAD)

Eligible Dependant

There are very limited circumstances in which you (a person that has a partner) may claim an eligible dependant:

  • You separated from and then reconciled with your partner in the year.
  • You were not living with, being supported by, or supporting your partner.

You indicated that your marital status changed in the year.

We automatically added an amount for your partner since you indicated that you would like to include information about your former partner on your tax return. You can only claim your partner or an eligible dependant.

There are very specific rules about whether you may claim someone as your eligible dependant. Learn more.

Your eligible dependant

Year of birth
from line 236 of his or her return (if nil enter 0)

Dependants Aged 18 or Older

This section is shared with your partner. Learn more.

If you are supporting someone in your household that is 18 or older, you may qualify for certain tax credits. These credits usually apply if you are supporting a parent or grandparent that was born in 1948 or earlier, or if you are supporting a person with a physical or mental impairment.

You may claim either the caregiver amount or the amount for an infirm dependant age 18 or older for each dependant. If you qualify for both tax credits for a particular dependant, you must claim the caregiver amount.

If you incurred child care expenses for this person, you can enter those in the Your Children section.

Is your partner claiming an amount for infirm dependant age 18 or older for any other dependants?

Information about your dependant

Year of birth


from line 236 of his or her return, if nil enter 0
  Allowable claim Amount of your and your partner's claim
Federal
Provincial/Territorial
Year of birth

Note: No Alberta amount for an infirm dependant will be added to your return because you can't claim both the provincial/territorial amount for an eligible dependant and the provincial/territorial amount for an infirm dependant age 18 or over for the same dependant.

from line 236 of his or her return, if nil enter 0
  Allowable claim Amount of your and your partner's claim
Federal
Provincial/territorial

Business, Professional, and Commission Income

Learn more about how to report your self-employment income.

T2125: Statement of Business Activities


Identification








Details of other partners
First name
Last (or company) name
Address
Percentage of partnership (%)
Share of net income/loss ($)
Internet business activities
Enter "0" if none
% (round to whole number)

Main webpage addresses (up to five)





%

Business income

Government assistance is calculated as follows

Professional income

You must enter at least one income item (even if the amount is 0) for your professional income to properly calculate).

Government assistance is calculated as follows

Gross business income
Cost of goods sold and gross profit

Expenses (business part only)



Mandatory questions for NETFILE

Capital cost allowance, equipment, building and land additions and dispositions

If you've already calculated your CCA (e.g., using accounting software or a spreadsheet), you only need to report your totals for the year. If you haven't already calculated your CCA, we can calculate it for you.

Total CCA Amounts

Keep detailed records of your CCA calculations on file in case the CRA asks to see them.

CCA Calculation

If you have a mixed-use (business and personal) asset, only enter the business-use amounts. For example: if you purchased a computer for $1,000 and used it 50% for your business, add $500 to the Additions column; or, if you know your opening UCC Balance is $10,000, 80% of which is for business use, enter $8,000 in the UCC Start column.

Rate
UCC Start
Additions
Proceeds
Half year rule
Max CCA
UCC End
Equipment, building and land additions and dispositions

List your equipment, building, and land additions and dispositions for the year.

These additions and dispositions won't be added to the CCA calculation table because of the complicated nature of the CCA rules (assets of certain classes are grouped together whereas certain assets of other classes need to be treated separately).

Property Details
Total cost/proceeds
Personal part
(if applicable)
Business part

Business-use-of-home expenses





Motor vehicle expenses

Partnership's motor vehicle expenses
Your personal allowable motor vehicle expenses

Report only expenses for vehicles that are owned and operated by you and that were not reimbursed by the partnership.

If you know your allowable motor vehicle expenses for the year, enter the amount on line 9943 on the Income & Expenses tab. If not, you can calculate your allowable motor vehicle expenses below.

If you've already calculated your allowable motor vehicle expenses (e.g., using accounting software or a spreadsheet), you only need to report your total for the year.

If you haven't already calculated your allowable motor vehicle expenses, use the following fields on this tab to calculate them.

Detailed expenses

We've included this amount in line 9943 for you.

Note: To claim CCA on your motor vehicle, use the CCA tab.

Available interest expense for passenger vehicles
Eligible leasing costs for passenger vehicles

Equity

T4 Slip

Earned business income Off calendar year-end
Earned commission income
Earned professional income

Farming Income

Learn more about how to report your farming income.

T2042: Statement of Farming Activities










Details of other partners
First name
Last (or company) name
Address
Percentage of partnership (%)
Share of net income/loss ($)
Internet business activities
Enter "0" if none
% (round to whole number)

Main webpage addresses (up to five)





%

Income

You must enter at least one income item (even if the amount is 0) for your farming income to calculate properly.

Livestock sold:

Program payments:

Expenses (business part only)

Machinery expenses:



Your net income (loss)
Mandatory questions for NETFILE

Capital cost allowance, equipment, building, land, and quota additions and dispositions

If you've already calculated your CCA (e.g., using accounting software or a spreadsheet), you only need to report your totals for the year. If you haven't already calculated your CCA, we can calculate it for you.

Total CCA Amounts

Keep detailed records of your CCA calculations on file in case the CRA asks to see them.

CCA Calculation

If you have a mixed-use (business and personal) asset, only enter the business-use amounts. For example: if you purchased a computer for $1,000 and used it 50% for your business, add $500 to the Additions column; or, if you know your opening UCC Balance is $10,000, 80% of which is for business use, enter $8,000 in the UCC Start column.

Rate
UCC Start
Additions
Proceeds
Half year rule
Max CCA
UCC End
Equipment, building, land, and quota additions and dispositions

List your equipment, building, land, and quota additions and dispositions for the year.

These additions and dispositions won't be added to the CCA calculation table because of the complicated nature of the CCA rules (assets of certain classes are grouped together whereas certain assets of other classes need to be treated separately).

Property Details
Total cost/proceeds
Personal part
(if applicable)
Business part

Business-use-of-home expenses





Motor vehicle expenses

Partnership's motor vehicle expenses
Your personal allowable motor vehicle expenses

Report only expenses for vehicles that are owned and operated by you and that were not reimbursed by the partnership.

If you know your allowable motor vehicle expenses for the year, enter the amount on line 9943 on the Income & Expenses tab. If not, you can calculate your allowable motor vehicle expenses below.

If you've already calculated your allowable motor vehicle expenses (e.g., using accounting software or a spreadsheet), you only need to report your total for the year.

If you haven't already calculated your allowable motor vehicle expenses, use the following fields on this tab to calculate them.

Detailed expenses

We've included this amount in line 9943 for you.

Note: To claim CCA on your motor vehicle, use the CCA tab.

Available interest expense for passenger vehicles
Eligible leasing costs for passenger vehicles

Equity

Earned farming income Off calendar year-end

Rental Income

You indicated that you immigrated to Canada in 2013. Only report income earned while living in Canada, after your date of entry.

T776: Rental Income







Details of other partners or co-owners
First name
Last (or company) name
Address
Percentage of partnership (%)
Share of net income/loss ($)
%

Income

Description of property
Gross rents (if nil, enter $0)

Expenses

Total expense Personal portion
Advertising 8521
Insurance 8690
Interest 8710
Office expenses 8810
Legal, accounting, and professional fees 8860
Management and administration fees 8871
Maintenance and repairs 8960
Salaries, wages, and benefits 9060
Property taxes 9180
Travel 9200
Utilities 9220
Motor vehicle expenses 9281
Other expenses 9270
Total expenses 9949

Net income

Capital cost allowance, equipment, building and land additions and dispositions

If you've already calculated your CCA (e.g., using accounting software or a spreadsheet), you only need to report your totals for the year. If you haven't already calculated your CCA, we can calculate it for you.

Total CCA Amounts, Recapture, and Terminal Loss

Keep detailed records of your CCA calculations on file in case the CRA asks to see them.

Co-owners and partners, enter the total amounts. We will automatically claim your share for you (if you are a co-owner) or the total amount for your partnership (if you are a partner).

CCA Calculation

If you have a mixed-use (business and personal) asset, only enter the business-use amounts. For example: if you purchased a computer for $1,000 and used it 50% for your business, add $500 to the Additions column; or, if you know your opening UCC Balance is $10,000, 80% of which is for business use, enter $8,000 in the UCC Start column.

Report the total amount of UCC, Additions, and Proceeds. If you are a co-owner, we will automatically claim your share.

Rate
UCC Start
Additions
Proceeds
Half year rule
Max CCA
UCC End
Equipment, property, building, leasehold interest, and land additions and dispositions

List your equipment, property, building, leasehold interest, and land additions and dispositions for the year.

These additions and dispositions won't be added to the CCA calculation table because of the complicated nature of the CCA rules (assets of certain classes are grouped together whereas certain assets of other classes need to be treated separately).

Property Details
Total cost/proceeds
Personal part
(if applicable)
Business part

Fishing Income

Learn more about how to report your fishing income.

T2121: Statement of Fishing Activities










Details of other partners
First name
Last (or company) name
Address
Percentage of partnership (%)
Share of net income/loss ($)
Internet business activities
Enter "0" if none
% (round to whole number)

Main webpage addresses (up to five)





%

Business income

You must enter at least one income item (even if the amount is 0) for your fishing income to calculate properly.

Expenses (business part only)

Repairs


Mandatory questions for NETFILE

Capital cost allowance, equipment, building and land additions and dispositions

If you've already calculated your CCA (e.g., using accounting software or a spreadsheet), you only need to report your totals for the year. If you haven't already calculated your CCA, we can calculate it for you.

Total CCA Amounts

Keep detailed records of your CCA calculations on file in case the CRA asks to see them.

CCA Calculation

If you have a mixed-use (business and personal) asset, only enter the business-use amounts. For example: if you purchased a computer for $1,000 and used it 50% for your business, add $500 to the Additions column; or, if you know your opening UCC Balance is $10,000, 80% of which is for business use, enter $8,000 in the UCC Start column.

Rate
UCC Start
Additions
Proceeds
Half year rule
Max CCA
UCC End
Equipment, building and land additions and dispositions

List your equipment, building, and land additions and dispositions for the year.

These additions and dispositions won't be added to the CCA calculation table because of the complicated nature of the CCA rules (assets of certain classes are grouped together whereas certain assets of other classes need to be treated separately).

Property Details
Total cost/proceeds
Personal part
(if applicable)
Business part

Business-use-of-home expenses





Motor vehicle expenses

Partnership's motor vehicle expenses
Your personal allowable motor vehicle expenses

Report only expenses for vehicles that are owned and operated by you and that were not reimbursed by the partnership.

If you know your allowable motor vehicle expenses for the year, enter the amount on line 9943 on the Income & Expenses tab. If not, you can calculate your allowable motor vehicle expenses below.

If you've already calculated your allowable motor vehicle expenses (e.g., using accounting software or a spreadsheet), you only need to report your total for the year.

If you haven't already calculated your allowable motor vehicle expenses, use the following fields on this tab to calculate them.

Detailed expenses

We've included this amount in line 9943 for you.

Note: To claim CCA on your motor vehicle, use the CCA tab.

Available interest expense for passenger vehicles
Eligible leasing costs for passenger vehicles

Equity

T4 Slip

Earned fishing income Off calendar year-end

Employment Expenses

You may be able to deduct certain expenses (including any GST/HST) you paid to earn employment income. If you are a salaried employee, you must keep the T2200 form provided by your employer on file in case the CRA asks to see it. You should report most of your employment expenses on form T777, below; however, if you were a transportation employee, you should report your expenses in the Claim For Meals And Lodging Expenses (TL2) section. Learn more.

Employment Expenses Not Included on a T777 or TL2

T777: Statement of Employment Expenses

Expenses

Allowable motor vehicle expenses

Detailed expenses

Note: To claim CCA on your motor vehicle, use the CCA tab.


Work-space-in-the-home expenses






Capital cost allowance — Musical instruments (Class 8)

UCC at the beginning of the year Acquisitions during the year Proceeds during the year
Capital cost allowance — Motor vehicles other than passenger vehicles (Class 10)
UCC at the beginning of the year Acquisitions during the year Proceeds during the year
Capital cost allowance — Passenger vehicles (Class 10.1)

List each passenger vehicle on a separate row.

Date acquired
Cost of vehicle
Open UCC
Acquisitions
Proceeds
CCA
UCC End

Disability Amount

If you have a valid T2201 on file with the CRA, you may claim the disability amount. If you answer "Yes" to this question, but do not have a T2201 on file, your return will be rejected by NETFILE. Learn more.

If you are under 18 years of age you are also eligible for a supplemental amount. However, this supplement is reduced by the amount of child care and attendant expenses claimed for you by someone else.

Amounts available for transfer

We've calculated your unused disability amount for you, this amount is the maximum you can transfer to another. If you are transferring these amounts to someone else, they'll need to claim these amounts on their own return.

Disability Amount Transferred From a Dependant

If you have a dependant whose income is not high enough to use all of his or her disability amount, he or she may be able to transfer this unused amount to you. You can find out how much your dependant can transfer to you in his or her profile.

Use this section only for transfers from dependants other than your partner. We'll automatically transfer your partner's unused amount if you have linked profiles; if you don't have linked profiles, you should enter your partner's disability amount in the Amounts Transferred From Your Partner section.

Because you immigrated to Canada in the year, this credit may be prorated based on your date of entry. Enter the total amounts that your dependant(s) has (have) available to transfer to you and—if you don't meet the 90% test—we'll automatically prorate the credit(s) for you.

You may only claim this amount if your dependant has a valid T2201 on file with the CRA, and that T2201 is also registered on your account with the CRA. If you claim this credit, but your dependant's T2201 is not registered on your account, your return will be rejected by NETFILE.

Amounts transferred to you

Dependant's name
Relationship to you
Federal amount
Provincial/territorial amount

Is your partner claiming any disability amounts transferred from other dependants?

Pension Splitting

You may only split pension income if at the end of the year you were married, living common-law, widowed (and became widowed during the year). If you were resident in BC, Manitoba or Ontario and were living separate and apart for medical reasons at the end of the year, you may also split pension income.

Use this form to split pension income with your partner. Learn more. The person with a higher net income (line 260) and eligible pension income should be the "Pensioner". The Pensioner should complete this section first, and we'll automatically add this section to the Transferee's profile.

You haven't linked your profile with your partner's. To use our pension splitting optimizer, you should link your profiles.

Pensioner

(i.e., the maximum you can deduct and your partner can claim)

The split-pension amount will only be added to your and your partner's returns when both are complete. Learn more.

Transferee

British Columbia Mining Exploration Tax Credit Partnership Schedule

See the T1249 if you need help completing this section.




Exploration information

List mineral resource(s) for which exploration has taken place:

For qualified mining exploration expenses, identify each project, mineral title and mining division

Project name
Mineral title
Mining division

Qualified mining exploration expenses

Column 1 Column 2
Prospecting
Geological, geophysical, or geochemical surveys
Drilling by rotary, diamond, percussion, or other methods
Trenching, digging test pits, and preliminary sampling
Other qualified mining exploration expenses
Column 1 Amount
Column 2 Amount

Assistance and reimbursements

Column 1 Column 2
Total of all assistance that the partnership has received or is entitled to receive for the expenses listed above
Any assistance or reimbursements that the partnership has repaid

Child Care Expenses Deduction

If you are the only person supporting the child you may claim child care expenses while the eligible child was living with you.

If you lived with another person who claimed an amount for the child (as a child born in 1996 or later, an eligible dependant, an infirm dependant age 18, or if they claimed the caregiver amount for this child), the person with the lower net income must claim the expenses unless an exception applies.

Because you have a higher net income than your partner, he or she must claim these child care expenses unless an exception applies. If an exception does apply, both you and your partner may claim part of these expenses.

If your partner's tax return is not yet complete and you are, in fact, the person with the lower net income, you'll need to enter your partner's income before continuing with this section.

Because you have a lower net income than your partner, you must claim these expenses unless an exception applies.

If your partner's tax return is not yet complete and you are actually the person with the higher net income, you'll need to enter your partner's income before continuing with this section.

Total child care expenses

Enter your eligible child care expenses for each child in the Your Children section.

Additional information

from line 214

Total child care expenses

Enter your eligible child care expenses for each child in the Your Children section.

Additional income information

Person with the higher net income

To calculate your deduction, first count the number of weeks that the situation in any of b to f existed, then count the number of months that the situation in a existed:

  1. The other person was enrolled in a part-time educational program and attended school.
  2. The other person was enrolled in a full-time educational program and attended school.
  3. The other person wasn't capable of caring for children because of a mental or physical infirmity and that person was confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or similar institution.
  4. The other person wasn't capable of caring for children because of a mental or physical infirmity, and this situation is likely to continue for an indefinite period.
  5. The other person was confined to a prison or similar institution for a period of at least two weeks.
  6. You and your partner were, due to a breakdown in your relationship, living separate and apart at the end of 2013 and for a period of at least 90 days beginning in 2013, but you reconciled before March 3, 2014.


Information about your educational program


Information about your educational program


Tuition, Education, and Textbook Amounts

You may be able to claim a tax credit if you attended a post-secondary program in the year, or if you have unused tuition, education, and textbook amounts from a previous year. Learn more.

You might be able to transfer part or all of your unused tuition amount to a partner, parent, or grandparent. We'll calculate the maximum transferable below. If you are unable to transfer these amounts (or if the person to whom you would transfer these amounts can't use them) you may carry-forward any unused tuition amount indefinitely. Learn more.

Number of months


Unused education amounts from 2012, if any


Transfers to a parent, grandparent or partner

the maximum you may transfer is
the maximum you may transfer is

T2202A, TL11 Slip

Tuition, Education, and Textbook Amounts Transferred From a Child

You may be able to claim part or all of the unused education amounts of your child, grandchild, the partner of your child, or the partner of your grandchild. You can find the maximum amount your child has available for transfer in his or her SimpleTax profile. We encourage you to review the CRA's documentation regarding these transfers. Learn more.

You should only claim tuition transfers if they help reduce your tax payable in the year. Otherwise, the student can carry-forward the unused amount to another year.

Because you immigrated to Canada in the year, this credit may be prorated based on your date of entry. Enter the total amounts that your dependant(s) has (have) available to transfer to you and—if you don't meet the 90% test—we'll automatically prorate the credit(s) for you.

Amounts transferred to you

Child's name
Relationship to you
Federal amount
Provincial/territorial amount

Capital Gains (or Losses)

Report your taxable capital gains and losses for the year in the table below. You don't need to report gains and losses in your registered accounts (e.g., your RRSP, RRIF, or TFSA). Learn more.

Enter all amounts in this section in Canadian dollars.

Type of Gain
Description
Proceeds of Disposition
Adjusted Cost Base
Outlays & Expenses
Gain (Loss)

Election To Pay Canada Pension Plan Contributions

You may elect to pay Canada Pension Plan (CPP) contributions if:

Election to pay additional CPP


Employment Insurance Premiums on Self-Employment & Other Eligible Earnings

Capital Gains on Gifts of Certain Capital Property

Complete this section if, in 2013, you donated any of the following types of properties to a registered charity or other qualified donee: a share, debt obligation, or right listed on a designated stock exchange; a share of the capital stock of a mutual fund corporation; a unit of a mutual fund trust; a prescribed debt obligation; an interest in a related segregated fund trust; or ecologically sensitive land. Learn more.

We'll automatically include the eligible amount of gifts on the schedule 9 for you.

Publicly traded shares, other shares, and mutual fund units

Name of corporation or fund
Proceeds of disposition
Adjusted cost base
Outlays and expenses
Gain
Eligible amount of gift
Gain eligible for 0%
Gain eligible for 50%

Bonds, debentures, promissory notes, and other properties

Name of issuer
Proceeds of disposition
Adjusted cost base
Outlays and expenses
Gain
Eligible amount of gift
Gain eligible for 0%
Gain eligible for 50%

Land properties (including ecologically sensitive land)

Address or legal description of land
Proceeds of disposition
Adjusted cost base
Outlays and expenses
Gain
Eligible amount of gift
Gain eligible for 0%
Gain eligible for 50%

BC Mining Tax Credit

Complete the fields highlighted in blue in the document below. Use the table to list your qualified mining exploration expenses for Part 3.

Project name
Mineral title
Mining division

Complete the fields highlighted in blue.

Investment Tax Credit

Complete the fields highlighted in blue in the form T2038 to calculate your ITCs. If you are eligible for the apprenticeship job creation credit on page 4, use the table below to calculate that credit.

Contract number
(SIN or name of apprentice)
Name of eligible trade
Eligible salary and wages payable in the year
Allowable credit

Complete the fields highlighted in blue.

Northern Residents Deduction

If you lived in a prescribed northern (A) or intermediate (B) zone for a continuous period of at least six consecutive months, you might be eligible for a tax credit. Learn more.

Zone A - Residents of prescribed northern zones


Zone B - Residents of prescribed intermediate zones


Deduction for travel benefits

Purpose
Travel expenses for the trip
Quote for the lowest return airfare
In which zone did you reside at the time?

Tax Shelter Loss or Deduction

Use this form if you are an investor claiming a loss or deduction, a donation or political contribution deduction, or a tax credit for an interest in a tax shelter. You may have received multiple slips for the same investment in a tax shelter (e.g., a T5003 and a T5013), only enter the amounts once. Learn more.

Tax shelter identification number
Tax shelter name
Purchase year
Purchase month
Loss or deduction claimed
Line from T1 return

Disability Supports Deduction

If you have an impairment in physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses, and you paid them so you could:

You cannot claim amounts that were reimbursed by a non-taxable payment such as insurance. Expenses must be claimed in the same year they are paid. We'll automatically calculate the refundable medical expense supplement for you if you are eligible. Learn more.

Eligible expenses

Device or service
Name and address of service provider
SIN of service provider (if an individual)
Amount paid

Claim For Meals and Lodging Expenses

Learn more about how to make a claim for meals and lodging expenses (including showers).

Information about your employment

Trip and expense summary (other than eligible travel periods of long-haul truck drivers)

Description of trip
Cost of meals bought
Cost of lodging or showers

Trip and expense summary for eligible travel periods of long haul truck drivers

Description of trip
Cost of meals bought
Cost of lodging or showers

British Columbia Seniors' Home Renovation Tax Credit

Enter your eligible expenses If you kept track of your expenses in a separate document, enter the total in the first line of the table (and be sure to keep your documentation in case the CRA asks to see it). Learn more.

This section is not shared with your partner. If you want to split this credit, you need to add this section to each of your profiles.

Date on sales slip or contract
Name of supplier or contractor & GST/HST number (if applicable)
Description (indicate if labour is included)
Amount paid (including taxes)

Manitoba Education Property Tax Credit and School Tax Credit

Either you or your partner may claim these credits, so only one of you should complete this form.

You must report your partner's income to claim the Manitoba Education Property Tax Credit and School Tax Credit.

Education property tax credit

You may claim only one education property tax credit per residence. If you shared accommodation, only one of you may claim this credit for the time you were sharing. Only complete the following fields if you are eligible to claim this credit. Learn more.


if nil, enter 0

School tax credit for homeowners

Complete the following question only if you were eligible for the school tax credit. Learn more.

Ontario Trillium Benefit: Property and Energy Tax Grants and Credits

Most people who own or rent a home can apply for the Ontario property and energy tax credit. To claim the credit, you must both answer Yes to the question and enter the relevant information in Part A. Learn more.

You must report your partner's income to claim the Ontario Trillium Benefit.

In most cases, only you or your partner may apply for these credits, and the same person must apply for all of them. If only one of you was 64 or older on December 31st, that person must apply for these credits. If you and your partner occupied separate principal residences for medical reasons on December 31st, you may apply for these credits individually as long as you have you indicated your living situation in the Your Partner section.