Your 2016 Tax Return

 

Heads-up! SimpleTax 2016 is still being certified by the CRA. NETFILE opens on February 20th.

About You

Please review the CRA's guide for how to complete a final return. You will need to print and mail this return.

Mailing Address

Enter the address of the legal representative




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 what was your:


You don't meet the 90% test, so we'll automatically prorate the relevant non-refundable tax credits for you.

Because you meet the 90% test we won't prorate any of your non-refundable tax credits.

You and Your Family

If you and your partner are both using SimpleTax, you should link your returns together. Learn more.

Elections Canada

Misc

Manitoba Tax Credits

You must report 's income to claim these credits.

Ontario Trillium Benefit

Most people who own or rent a home can apply for tax credits. Learn more.

Revenu Québec

Extension

Online Mail

Go green by going online! This year, get your notice of assessment online through CRA My Account.

SimpleTax Account

We're off to a great start! To save what you've entered so far, you'll need to sign up for an account. If you used SimpleTax last year, log in to your existing account before continuing.

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

Your Taxes

Now for the fun part! Use the search box to tell us what you've got and we'll guide you through the rest.

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

Review

Suggestions

We suggest you link your return with 's return. Learn more.

If you moved for work or school, you may be able to deduct moving expenses. Learn more.

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 carryforward 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 have unused donations from last year. Add this section to your return to either claim them or carry them forward to next year.

You have unused student loan interest from last year. Add this section to your return to either claim it or carry it forward to next year.

You claimed CPP disability benefits but did not claim the disability tax credit. If you have a valid T2201 on file with the CRA you should claim the tax credit. Learn more.

You participated in the Home Buyers' Plan so you may qualify for the Home Buyers' Amount.

You have an amount in box 87 of your T4 slip, so you may be eligible for the firefighter's amount or search and rescue volunteer credit.

You might be able to carry some of your RRSP deduction forward to next year. We suggest using the RRSP calculator to see if it's worth deducting a lower amount.

If you made RRSP contributions you should report them and consider designating them as a repayment to your home buyer's plan or life long learning plan.

You should consider designating your RRSP contributions as a repayment to your home buyer's plan or life long learning plan.

You may be eligible for the Working Income Tax Benefit!

You may be eligible for the Tax Credits Respecting the Work Premium!

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

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.

Because you live in the territories, you may be eligible for the northern residents deduction.

You may qualify for the Manitoba Personal Tax Credit. Only you or may claim this credit.

If you owned or rented a home, you may qualify for the Education Property Tax Credit and/or School Tax Credit. Only you or may claim this credit.

Since was in school, you may be eligible to claim part of the childcare deduction.

You had a non-capital loss last year which you may be able to apply to this year. You can confirm whether you have unused losses by using CRA's My Account or by calling the CRA.

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 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.

You have unused capital losses from last year. We recommend adding the Prior Year Loss section so we'll carry these losses forward for you.

You have an alternative minimum tax carryover from 2015 that you may be able to use to reduce your 2016 tax.

If you paid GST or HST on your employment expenses, union dues, or professional fees, you may be entitled to a GST/HST rebate.

You have federal transfer tax of that's being applied to your Québec return. You can review or change this amount in the Transfer Tax section.

Before you finish, review a list of other things you can add to your return.

Do you intend on filing a return for a prior tax year? If so, in order to accurately assess your 2016 return, please file prior year returns (oldest return first) before you file your 2016 return.

Warnings

Sign up for a SimpleTax account to securely save your data.

Thanks for using Auto-fill my return! Remember, it's still your responsibility to include all your income on your return. The CRA may not have all your slips on file.

If you changed your name, address, or direct deposit information, you must notify the CRA before you submit your return. To notify the CRA, use My Account or call 1-800-959-8281.

There might be a duplicate entry for one (or more) of your dependants. Please review the Your Dependants section and delete any duplicates.

You received of other than eligible dividends in the year. If any of these dividends were received before July 1, please list them.

You indicated that you held foreign property with a total cost of more than $100,000 but you didn't complete a T1135.

Your income on your Québec tax return is different than your income on your federal tax return.

You have not applied for the Solidarity Tax Credit.

NETFILE only allows up to six financial statements. You'll need to print & mail your return.

You and 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 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 's T2201 is not registered on your account, your return will be rejected by NETFILE.

You claimed a pension splitting deduction of but indicated 's net income was only . We recommend that you review 's net income before submitting your return. If it's correct you can ignore this warning.

You have a child under 19 but did not report UCCB payments on an RC62 form. Learn more.

You claimed a GST rebate in 2015 but didn't report that amount as income this year.

You're subject to alternative minimum tax (AMT). You should add your unapplied net capital losses from prior years to the AMT section.

You indicated you have a child born in 2016 or 2015 and you did not report parental benefits (EI) on your return. If you did not receive EI payments in 2016 you can ignore this message.

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 correct you can ignore this message.

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

You didn't report CPP or QPP premiums (box 16 or 17) on a T4 slip but didn't indicate you were exempt from CPP. We recommend reviewing your T4 slip(s).

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 correct 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 correct you can ignore this message.

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

You didn't report EI premiums (box 18) on a T4 slip but didn't indicate you were exempt from EI. We recommend reviewing your T4 slip(s).

You reported an amount in box 24 or box 26 of a T4 slip but did not report any income on that slip. We recommend you review your T4 slips before submitting 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 correct, you can ignore this message.

You've entered a very low FX rate on a T5 slip. You should review this rate before filing your return. If it's correct you can ignore this message.

You've entered a very low FX rate when reporting your foreign income. You should review this rate before filing your return. If it's correct you can ignore this message.

You've entered a very low FX rate when reporting your foreign pension income. You should review this rate before filing your return. If it's correct you can ignore this message.

You've entered a very low FX rate on your T1135. You should review this rate before filing your return. If it's correct you can ignore this message.

When reporting your business income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.

When reporting your fishing income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.

When reporting your farming income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.

When reporting your rental income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.

You reported an LP loss or a rental loss. If you have a T5013 with an amount in box 108, you must report it. If you don't have a T5013, ignore this message.

You are claiming an additional residency amount for the northern residents deduction and is also claiming the northern residents deduction. If you and are claiming the deduction for the same dwelling, you may not claim the additional residency amount for that period.

You may need to pay tax by instalments.

You may have excess RRSP contributions. If so, you might need to file a paper T1-OVP form.

You reported scholarship income for a full-time educational program but didn't report any full-time months in the Tuition section.

You reported scholarship income for a part-time educational program but didn't report any part-time months in the Tuition section.

Your amount owing is exceptionally high. We recommend you review your return to ensure all amounts are entered correctly.

Your refund is exceptionally high. We recommend you review your return to ensure all amounts are entered correctly.

There are warnings on 's return. We recommend you review the warnings before submitting your own return.

Errors

Oops! There's a problem with something you entered. You can find the problem by clicking on the red numbers in the side bar. Click on "Fix it" to jump to the first problem.

Some of the information in your and 's profiles is out of sync. Please delete the section from both profiles and then add it back to resolve this issue.

You need to specify your marital status.

We see that you didn't report any taxable income this year. If you earned any taxable income in 2016, make sure to report it. If you did not, select "I did not".

You indicated that you would apply for the Ontario Trillium Benefit but you didn't include all the necessary information. You must apply for at least one credit and complete Part A.

Please delete the UCCB section, add it back to your return, and press Check & Optimize again. If this error persists, please contact help@simpletax.ca.

Both you and are reporting the UCCB. Only the lower income person must report this income. Either remove it from your return (by deleting the UCCB/RC62 section), or enter $0 in the UCCB field in the Your Partner section.

You reported an amount in box 20 of a T4A slip. Have you also reported this income on a T2125 (or elsewhere)? You must report this income to complete your return.

You reported an amount in box 48 of a T4A slip. Have you also reported this income on a T2125 (or elsewhere)? You must report this income to complete your return.

You reported an amount in box 78, 79 or 80 of a T4 slip. Have you also reported this income on a T2121? You must report this income to complete your return.

You reported an amount in box 81 of a T4 slip. Have you also reported this income on a T2125? You must report this income to complete your return.

You reported an amount in box 82 of a T4 slip. Have you also reported this income on a T2125? You must report this income to complete your return.

You reported an amount in box 83 of a T4 slip. Have you also reported this income on a T2125? You must report this income to complete your return.

You reported income from a communal organization on a T3 slip. Have you also reported this income on a T2125? You must report this income to complete your return.

You did not receive any OAS in 2016. If you did, add a T4A(OAS).

You did not receive a pension adjustment in 2016. If you did, make sure to report it.

You must report your net business income from your Québec tax return.

You reported a deemed limited partnership loss in box 108 of a T5013. You must also either 1) enter amounts in boxes 104 and 105 of that slip, or 2) report your rental loss on a T776.

Are any of your deductions related to CCA or carrying charges on film property?

Is your rental loss (or your non-capital loss from a prior year) related to CCA or carrying charges on your rental property?

Is any of your income, or are any of your deductions, from tax shelters or limited partnerships?

Are any of your deductions related to resource property or flow through shares?

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 section 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.

Because you designated the UCCB to you must report at least in his or her net income in the Your Dependants section.

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 can only claim the family caregiver amount for a maximum of 22 children under 18.

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

You must select at least one type of property on your T1135.
You must select at least one country on your T1135.
You must report at least one type of property on your T1135.

Please confirm that did not have a positive net income in 2016.
If had net income, report it.report it in his/her return before completing your return.

There are errors on 's return. You must fix the errors to continue.

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

Check for errors and optimize your tax return.

Review and fix the errors to continue.

Your return is ready! Once you've reviewed everything, go to the next section to submit.

Summary

Optimizations

You're allowed to share many tax credits and deductions with your partner. We'll optimize your and 's tax returns to maximize your refundmaximize your refundmaximize your refund. Learn more.

This year This year Maximum
Family caregiver amount for infirm children
Amount for infirm dependants age 18 or older
Public transit amount
Children's fitness amount
Children's arts amount
Home buyers' amount
Adoption expense
Caregiver amount
Federal tuition amount transferred from a child
Medical expenses for self, partner and dependant children
Allowable amount of medical expenses for other dependants
Federal political contributions
Donations to registered charities
Donations to government bodies
Donations to prescribed universities outside Canada
Donations to the UN and charities outside Canada
BC back-to-school credit
adoption expenses
arts expenses
BC political contributions
Manitoba fitness expenses
low-income tax reduction
amount for young children
Nunavut amount for young children
Ontario tax reduction (for dependants)
Ontario children's activity credit
Ontario children's activity credit (additional amount)
Ontario political contributions
Saskatchewan amount for children
Saskatchewan home buyers' amount
tuition amount transferred from a child
amount for infirm dependants age 18 or older
caregiver amount
Ontario medical expenses for other dependants
medical expenses for other dependants
Student loan interest N/A
Prior-year net capital losses N/A
Prior year non-capital losses N/A
Prior year farm/fishing loss N/A
Prior year RFL N/A
Prior year ABIL N/A
Spousal dividend transfer
Optimized Split Amount Maximum Split Amount
Split pension income
This split amount will result in the transferee's OAS being clawed-back. We recommend splitting no more than .
2016 2015 2014 2013 2012
Student loan interest
Donations to registered charities
Donations to government bodies
Donations to prescribed universities outside Canada
Donations to the UN and charities outside Canada
Net capital loss Non-capital loss Farm/fishing loss RFL ABIL
2015
2014 N/A
2013 N/A
2012 N/A
2011 N/A
2010 N/A
2009 N/A
2008 N/A
2007 N/A

Your and 's combined is .

Amounts

Here's a breakdown of your and 's tax returns. Click the arrow for the fascinating line by line detail.

Federal Refund or (Balance Owing)
101Employment income
104Other employment income
113Old age security pension
114CPP or QPP benefits
115Other pension income
116Elected split-pension amount (transferee)
117UCCB income
119Employment insurance
120Taxable amount of dividends
121Interest and other investment income
122Net partnership income (limited or non-active partners)
125Registered disability savings plan income
126Rental income
127Taxable capital gains
128Taxable support payments received
129RRSP income
130Other income
135Business income
137Professional income
139Commission income
141Farming income
143Fishing income
144Worker's compensation benefits
145Social assistance payments
146Net federal supplements
150Total income
207Registered pension plan deduction
208RRSP/PRPP deduction
210Elected split-pension amount (pensioner)
212Annual union, professional, or like dues
213UCCB repayment
214Child care expenses
215Disability supports deduction
217Allowable business investment loss
479Moving expenses
220Deductible support payments made
221Carrying charges & interest expenses
222CPP/QPP on self-employment income
224Exploration and development expenses
229Other employment expenses
231Clergy residence deduction
232Other deductions
235Social benefits repayments
236Net income
244Canadian Forces and police deduction
248Employee home relocation loan
249Security options deductions
250Other payments deduction
251Limited partnership losses of other years
252Non-capital losses of other years
253Net capital losses of other years
254Capital gains deduction
255Northern residents deduction
256Additional deductions
260Taxable income
300Basic personal amount
301Age amount
303Spouse or common-law partner amount
305Amount for eligible dependant
367Federal caregiver amount for children
306Amount for infirm dependants
308CPP/QPP contributions on employment income
310CPP/QPP contributions on self-employment income
312EI premiums on employment income
317EI premiums on self-employment income
362Volunteer firefighters' amount
395Search and rescue volunteers' amount
363Canada employment amount
364Public transit amount
370Children's arts amount
369Home buyers' amount
313Adoption expenses
314Pension income amount
315Caregiver amount
316Disability amount (for self)
318Disability amount transferred from dependant
319Interest paid on student loans
323Tuition, education and textbook amount
324Tuition amount transferred from a child
326Amounts transferred from your partner
332Medical expenses
340Allowable charitable donations
342Eligible amount of cultural and ecological gifts
350Total non-refundable tax credits
425Federal dividend tax credit
426Overseas employment tax credit
427Minimum tax carryover
405Federal foreign tax credit
410Federal political contribution tax credit
412Investment tax credit
414Labour-sponsored funds tax credit
415Working income tax benefit advance payments--
418Special taxes--
420Net federal tax
421CPP contributions payable
430Employment insurance premiums payable
422Social benefits repayments
428Provincial or territorial tax
435Total income tax
437Total income tax deducted
438Transfer tax for residents of Québec--
440Refundable Québec abatement
441Refundable First Nations abatement (YT432)
448CPP overpayment
450Employment insurance overpayment
 Amount on line 376 of Schedule 1--
451EI overpayment (residents of Québec)
452Refundable medical expense supplement
453Working income tax benefit
454Refund of investment tax credits
456Part XII.2 trust tax credit
457Employee and partner GST/HST rebate
459Children's fitness amount
476Tax paid by instalments
479Provincial or territorial refundable credits
482Total refundable credits
484Refund
485Balance owing
Québec Refund or (Balance Owing)
101Employment income
105Correction of employment income
107Other employment income
110Parental insurance benefits
111Employment Insurance benefits
114Old Age Security pension
119QPP or CPP benefits
122Payments from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or annuities
123Retirement income transferred by your spouse
128Dividends from taxable Canadian corporations
130Interest and other investment income
136Rental income
139Taxable capital gains
142Support payments received
147Social assistance payments
148Income replacement indemnities and net federal supplements
154Other income
164Business income
199Total income
201Deduction for workers
205Registered pension plan deduction
207Employment expenses and deductions
214RRSP or PRPP/VRSP deduction
225Support payments made (deductible amount)
228Moving expenses
231Carrying charges and interest expenses
234Business investment loss
236Deduction for residents of designated remote areas
241Deduction for exploration and development expenses
245Deduction for retirement income transferred to your spouse
246Deduction for a repayment of amounts overpaid to you
248Deduction for amounts contributed to the QPP and the QPIP on income from self-employment
250Other deductions
252Carry-over of the adjustment of investment expenses
260Adjustment of investment expenses
275Net income
276Adjustment of deductions
278Universal Child Care Benefit and income from a registered disability savings plan
287Deductions for strategic investments
289Non-capital losses from other years
290Net capital losses from other years
292Capital gains deduction
293Deduction for an Indian
295Deductions for certain income
297Miscellaneous deductions
299Taxable income
350Basic personal amount
358Adjustment for income replacement indemnities
361Age amount, amount for a person living alone and amount for retirement income
367Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies
376Amount for a severe and prolonged impairment in mental or physical functions
378Expenses for medical services not available in your area
381Medical expenses
385Interest paid on a student loan
390Tax credit for volunteer firefighters and search and rescue volunteers
391Tax credit for workers 65 or older
392Tax credit for recent graduates working in remote resource regions
395Tax credits for donations and gifts
397Tax credit for union, professional or other dues
398Tax credit for tuition or examination fees
398.1Tax credit for tuition or examination fees transferred by a child
399Non-refundable tax-credits
401Income tax on taxable income
414Tax credit for contributions to authorized Québec political parties
415Dividend tax credit
422Tax credit for the acquisition of Capital régional et coopératif Desjardins shares
424Tax credit for a labour-sponsored fund
431Credits transferred from one spouse to the other
434Additional contribution for subsidized educational childcare
438Annual registration fee for the enterprise register
439QPIP premium on income from self-employment or employment outside Québec
441Advance payments of tax credits
443Special taxes
445QPP contribution on income from self-employment
446Contribution to the health services fund
447Premium payable under the Québec prescription drug insurance plan
448Health contribution
450Income tax and contributions
451Québec income tax withheld at source, as shown on your RL slips or other information slips
451.3Québec income tax withholding transferred by your spouse
452QPP or CPP overpayment
453Income tax paid in instalments
454Transferable portion of the income tax withheld for another province
455Tax credit for childcare expenses
456Tax credits respecting the work premium
457QPIP overpayment
458Tax credit for home-support services for seniors
459QST rebate for employees and partners
462Other credits
466Financial compensation for home-support services
476Refund transferred to your spouse
480Refund
477Amount transferred by your spouse
479Balance owing
GST/HST quarterly amount
British Columbia low income climate action tax credit quarterly amount
Newfoundland & Labrador harmonized sales tax credit annual amount
Newfoundland & Labrador seniors' benefit annual amount
Nova Scotia affordable living tax credit quarterly amount
Prince Edward Island sales tax credit quarterly amount
Ontario sales tax credit monthly amount
Ontario senior homeowners' property tax grant annual amount
Ontario trillium benefit monthly amount (not including sales tax credit)
Saskatchewan low-income tax credit quarterly amount
Canada child benefit monthly amount

Documents

If you want to see what your return looks like on paper, or if you're just the kind of person that finds beauty in complex government forms, select a document below. Here's how to print or save a copy.

Submit

You're not able to submit your tax return until NETFILE opens on February 20th, 2017.

Be sure to come back after NETFILE opens to complete and submit your return. See you soon!

This table shows the differences between your current return and what you submitted to the CRA. Use this information to change your return. Changes to lines 484 (refund) and 485 (balance owing) are for your information only.

To change your split pension amount (or to add pension splitting to your return), you must print and mail an updated T1032 form.

You owe the CRA plus applicable interest. The CRA will send you a Notice of Reassessment once your changes have been processed, but you may want to pay the balance sooner to avoid additional interest charges.

The CRA owes you plus any applicable interest. You should receive your payment within a few weeks of your return being reassessed.

Line number Current Submitted

Home Accessibility Tax Credit & BC Home Renovation Tax Credit for Seniors and Persons with Disabilities& Ontario Healthy Homes Renovation Tax Credit& New Brunswick Seniors' Home Renovation Tax Credit

This section is not shared with . If you want to split this credit, add this section to both of your returns.

Federal Home Accessibility Tax Credit

Federal Home Accessibility Tax Credit

Federal Home Accessibility Tax Credit

If you are a qualifying individual (either eligible for the disability tax credit or 65 or older at the end of 2016), or you were an eligible individual in respect of a qualifying individual, you may claim the home accessibility tax credit.

Enter your eligible expenses in the table below. 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.

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

British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities

New Brunswick Seniors' Home Renovation Tax Credit

If not, enter the address of the property where the renovations were made

Ontario Healthy Homes Renovation Tax Credit

If not, enter the address of the property where the renovations were made

Election To Pay CPP/QPP Contributions

You may elect to pay CPP contributions if:

  • you were a resident of Canada for income tax purposes during the year, and you received income from any of the types of employment listed on page 2 of this form; or
  • you are an Indian registered, or entitled to be registered, under the Indian Act, and you earned tax-exempt self-employment income on a reserve in Canada.

Election to pay additional CPP


Income on which you want to make optional QPP contributions (from line 3 of work chart 445 of your Québec return).


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.

Amounts available for transfer

If you are transferring your disability amount, the person claiming the transfer must enter these amounts in their own profile.

Employee And Partner GST/HST Rebate Application

GST/HST Rebate Application and QST Rebate for Employees and Partners

You may have incurred expenses that included GST or HST in the course of your employment duties. If you deducted these expenses from your employment income, you may be able to get a rebate for the GST or HST you paid. Learn more.

You should only complete this section if you have receipts to support the GST/HST you paid on your employment expenses, union dues, or professional fees. Note that you will also have to include this rebate as income on your 2017 tax return.

Employer information

Eligible expenses (other than CCA) on which you paid GST/HST

Eligible expenses (other than CCA) on which you paid GST/HST and QST

Type of expense
Rate
Total expense
Non-eligible portion of expense

CCA on which you paid GST/HST

CCA on which you paid GST/HST and QST

Type of expense
Rate
Total expense
Non-eligible portion of expense

Rebate for property and services brought into a participating province

Include amounts on which you paid the provincial part of the HST separately. Do not include any expenses for which you paid the HST. Learn more.

Type of expense
Rate
Total expense
Non-eligible portion of expense

Ontario Trillium Benefit: Property and Energy Tax Grants and Credits

You cannot claim the Ontario Trillium Benefit.

Apply for the:

Part A – Amount paid for a principal residence for 2016

If you don't have any of the following amounts please remove this section from your return.

Part B – Declaration of principal residence(s)

Address
Number of months resident in 2016
Amount paid for 2016
Name of landlord or municipality

Employee Contributions to a Foreign Pension or Retirement Plan

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 2016 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 2016 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



Tax-exempt Earned Income Information for a PRPP

Tax-exempt earned income

We've added an RC383 to your return and populated it with values from your T4 (boxes 71 and 88) and tax-exempt earned income from the information you entered in the Person Registered Under the Indian Act (if applicable).

Eligible PRPP contributions from tax-exempt income


Repayment under the HBP and LLP made from PRPP contributions from tax-exempt income


Universal Child Care Benefits

This section is shared with . We'll apply the UCCB to the lower income person. Learn more.

If you were a single parent on December 31, you may designate your UCCB to your eligible dependant or to the child for whom you received the payment. Learn more.

You automatically apply for child tax credits by filing your tax return.

You must include in 's income in the Your Dependants section.

RC62: Universal child care benefit statement

Resource Expenses (T101)

To claim your federal resource expenses, you must complete a form T1229. You must also complete a form T1231 if you have BC amounts. You must also complete a form T1241 if you have Manitoba amounts.We'll automatically add your Ontario amounts, if any, to your return.

T101: Statement of Resource Expense & RL-11: Flow-through Shares

T101 slip

Renunciation Assistance Provincial Amounts
Canadian Exploration Expense (CEE) (120) (124) BC (141)
Canadian Development Expense (CDE) (121) (125) MB (144)
Portion subject to an interest free period (130) ON (145)
Investment Tax Credit Qualifying expenses Interest free period
Amount for ITC (128) (129)

RL-11 slip

British Columbia Training Tax Credit (Employers)

Eligible shipbuilding and ship repair industry employers that claim the shipbuilding tax credits are not able to also claim the BC training tax credits for employers.

You may only claim this credit if you have self employment (business, professional, commission, fishing, or farming) income. If you complete this form and you don't have such income, you will not receive the credit. Learn more.

T1014-1 Worksheet


Basic tax credit (non-Red Seal programs only)

You can claim the basic tax credit if, in 2016, you employed a person who was registered in a non-Red Seal program.

Completion tax credit (Red Seal and non-Red Seal programs)

You can claim the completion tax credit if the employee completed, in 2016, the training in an eligible recognized program (Red Seal or Non-Red Seal) and met the level 3, level 4, or higher requirements for that program. You can still claim this credit if the employee completed the level after leaving your employment.


Enhanced tax credit

You can claim the enhanced tax credit if, in 2016, the employee is eligible to claim the disability amount on line 316 of their Schedule 1 or if the employee is registered as an Indian under the Indian Act (Canada).


British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers) Worksheet

Eligible shipbuilding and ship repair industry employers that claim the shipbuilding tax credits are not able to also claim the BC training tax credits for employers.

You may only claim this credit if you have self employment (business, professional, commission, fishing, or farming) income. If you complete this form and you don't have such income, you will not receive the credit.

T1014-2 Worksheet


Basic tax credit (non-Red Seal programs only)

You can claim the basic tax credit if, in 2016, you employed a person who was registered in a non-Red Seal program.

Completion tax credit (Red Seal and non-Red Seal programs)

You can claim the completion tax credit if the employee completed, in 2016, the training in an eligible recognized program (Red Seal or Non-Red Seal) and met the level 3, level 4, or higher requirements for that program. You can still claim this credit if the employee completed the level after leaving your employment.


Enhanced tax credit

You can claim the enhanced tax credit if, in 2016, the employee is eligible to claim the disability amount on line 316 of their Schedule 1 or if the employee is registered as an Indian under the Indian Act (Canada).


British Columbia Training Tax Credit (Individuals)

You may claim this credit if you completed an eligible program or you passed a challenge exam and received a Certificate of Qualification from the British Columbia Training Authority. Learn more.

In 2016 did you complete or receive a Certificate of Qualification for:





If you checked any of the boxes above or received the federal Apprenticeship Incentive Grant in the year and you are eligible to claim the disability amount or are registered as an Indian under the Indian Act:


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) or if you were separated on December 31, 2016 but reconciled within 90 days.

You haven't linked your return with 's. To use our pension splitting optimizer, you should link your returns.

Use this form to split pension income with . Learn more.

If both partners have pension income, the person with a higher taxable income (line 260) will usually be the transferring partner, but if you have similar incomes, you may want to test both scenarios. The transferring partner should complete this section first, and we'll automatically add this section to the receiving partner's return.

Transferring partner

Transferring partner (federal)

Your maximum split-pension amount is .

Transferring partner (Québec)

In Québec, you have to be at least 65 years of age on December 31, 2016 to split pension income.

Additional information is required to determine how much pension income can be split with your spouse.






Your maximum split-pension amount is .

Receiving partner (Québec)

Foreign Income Verification Statement (T1135)

You don't need to file a T1135 for 2016 since you became a resident for tax purposes this year.

You indicated you owned or held specified foreign property with a total cost of over CAN$100,000 at the end of 2016 (if this is incorrect, change your response). You must enter the required information for each property, below. Learn more.

Types of specified foreign property you own







Top three countries (based on maximum cost amount)




If you held a number of properties with a Canadian registered securities dealer or trust company, you can combine all those assets on a country-by-country basis under the first question.

Name of dealer/trust company
Country
Maximum FMV in 2016
FMV at year end
Income (loss)
Gain (loss) on disposition
FX

Name of entity holding the funds
Country
Max funds held in 2016
Funds held at year end
Income (loss)
FX
Name of corporation
Country
Maximum cost amt in 2016
Cost amount at year end
Income (loss)
Gain (loss) on disposition
FX
Description of indebtedness
Country
Maximum cost amt in 2016
Cost amount at year end
Income (loss)
Gain (loss) on disposition
FX
Name of trust
Country
Maximum cost amt in 2016
Cost amount at year end
Income received
Capital received
Gain (loss) on disposition
FX
Description of property
Country
Maximum cost amt in 2016
Cost amount at year end
Income (loss)
Gain (loss) on disposition
FX
Description of property
Country
Maximum cost amt in 2016
Cost amount at year end
Income (loss)
Gain (loss) on disposition
FX
%

Capital Gains on Gifts of Certain Capital Property

Complete this section if, in 2016, 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.

If you owned this property with someone else, enter only your share of the disposition on this form. We'll automatically include both your gain/loss and donation amount on your return.

We'll automatically share your donation amounts with . Initially, we'll allocate them to the higher income person. When you run the optimizer, we'll suggest who should claim them.

Publicly traded shares, other shares, and mutual fund units

Name of corporation or fund
Proceeds
ACB
Outlays
Gain (loss)
Eligible amount of gift
Gain eligible
for 0%
Gain eligible
for 50%

Bonds, debentures, promissory notes, and other properties

Name of issuer
Proceeds
ACB
Outlays
Gain (loss)
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
ACB
Outlays
Gain (loss)
Eligible amount of gift
Gain eligible
for 0%
Gain eligible
for 50%

Tax On Split Income

Tax on split income is only applicable to people who are under 18 years of age.

Some of your income might be subject to a special tax (but also qualifies for a deduction.) Complete this form if you received split income in the year. Learn more.

Deemed dividends from dispositions of certain capital property

If you (or a trust of which you are the beneficiary) disposed of shares to a person with whom you do not deal at arm's length, and the dividends on such shares would be subject to tax on split income, enter the numbers below. Otherwise, leave these fields blank and skip ahead to "Federal tax on split income".

Federal tax on split income

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.

2016 Claim

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


Carryback

You have available for carryback. How much, if any, would you like to carry back to:

Saskatchewan Employee's Tools Tax Credit

You may claim this credit if you were a resident of Saskatchewan at the end of 2016 and as a condition of your employment with your employer, you were required to provide eligible tools for use in an eligible trade occupation. You may only claim this credit if you had income from employment on lines 101 or 104 of your return (e.g., income on a T4 slip). Learn more.


One-time trade entry credit

If you have claimed the one-time trade entry credit in a previous year or if you answer no to any of the questions below, you can't claim the one-time trade entry credit. You may be entitled to claim the annual maintenance credit below.

Annual maintenance credit

If you claimed the one-time trade entry credit you can't claim the annual maintenance credit.

Manitoba Book Publishing & Cultural Industries Printing Tax Credits

Book Publishing Tax Credit (form T1299)

You may only claim this credit if you have limited partnership, business, or professional income.

You may claim this credit if you were a resident of Manitoba at the end of the year, and met the following conditions:

  • your primary business activity is publishing books %,
  • you have published at least two eligible books within the two-year period ending at the end of the year, and
  • at least 25% of the total salaries and wages that were paid in the year by you, were paid to employees who were residents of Manitoba on December 31, 2016. Learn more.

Book publishing labour costs





Book publishing tax credit


Cultural Industries Printing Tax Credit (MB479)

You may claim this credit if:

Request For Loss Carryback (T1A)

Request For Loss Carryback

T1A: Federal loss carryback

Type of loss Available To 2015 To 2014 To 2013 Total
Non-capital loss
Net-capital loss
LPP loss
Farming or fishing loss
Restricted farm loss

For non-capital losses, amounts that would reduce the income or increase the loss to their source: CCA relating to investment in Canadian motion picture films, deductions allowed under subsections 20(11) and 20(12) (see IT-506), or repayments of a shareholder's loans.

TP-1012.A: Québec loss carryback

Type of loss Available To 2015 To 2014 To 2013 Total
Non-capital loss
Net-capital loss
Net loss on precious property
Farming or fishing loss
Restricted farm loss

Moving Expenses Deduction

You can deduct eligible moving expenses if you move to be employed, carry on a business, or study courses as a full-time student. To qualify, your new home must be at least 40 kms closer to your new workplace or school. If you have moving expenses to carry forward from a prior year, you can do that in the bottom of this section, below the T777 form. Learn more.

Moving Expenses Carryforward

Moving Expenses

Address of your old residence

Address of your new residence

Information about your employer, business, or educational institution after the move


Details of the move
Travel from old to new residence
Temporary living near new or old residence
Allowable moving expenses

You can use either the simplified or detailed method to calculate your meal and vehicle moving expenses. Learn more.

Cost of selling old residence

Cost of purchasing new residence

Income

Summary Of Reserves On Dispositions Of Capital Property

Federal reserve information

Complete this section if you are reporting a reserve claimed on your 2015 income tax and benefit return or claiming a reserve on dispositions of capital property in 2016. Learn more.

Do you have dispositions of _______ after November 12, 1981?

Reserves for the year


Québec reserve information

Additional Québec Information

Type of property (check all that apply):




Investment Tax Credit

Part A – Calculating the current year refundable ITC

Part B – Calculating the current year non-refundable ITC

Mineral exploration tax credit
Investment tax credit for child care spaces
Apprenticeship job creation tax credit
Contract number
(SIN or name of apprentice)
Name of eligible trade
Eligible salary and wages payable in the year
Allowable credit

Part C – Recapture

Recapture – ITC on SR&ED expenditures
Recapture – ITC for child care spaces

If property other than child care spaces is disposed of:

Part D – Allowable claim

Part E – Carryback and refund of ITC

ITC available for carryback
ITC available for refund

Sale of Principal Residence

Starting in 2016 you need to report the sale of your principal residence on your tax return. Learn more.

If you weren't resident in Canada for the entire time you owned the property, you may not be eligible for the entire principal residence exemption. For more information please contact the CRA.

Sale of your principal residence in 2016

Address
Year acquired
Proceeds of disposition
Principal residence for:

You don't need to pay income tax on the sale of your home.

Designate multiple properties as a principal residence

Since you disposed of multiple principal residences in the year, you'll need to calculate your taxable gain for each individual property on a form T2091 and report your taxable gain in the Capital Gains section (select the Personal use property option).

Designate property as a principal residence

Because your home was not your principal residence the entire time you owned it, you'll need to pay tax on part of your gain. You can see how we calculate your net capital gain on the form T2091 in the Documents section. The gain is reported as Personal use property on the Schedule 3.

Year Number of years:
property owned
Number of years:
principal residence
List the years that you designate this property as your principal residence
Before 1982
1982-1994
1995 on

Amounts from a Spousal RRSP or RRIF to Include in Income for 2016

You indicated that you immigrated to Canada in 2016. Only report income earned while living in Canada, after your date of entry.

If you have linked profiles, we will automatically add the amounts that are calculated on lines 8 and 19 to 's return. If you don't have linked profiles, you should ensure you partner includes these amounts on their return.

Part 1 - RRSPs

Part 2 - RRIFs

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

Use the links in the table to learn more about how to claim your deduction for travel benefits. If you received a taxable benefit (box 32 or 33 of your T4 slip or 28 or 116 of your T4A slip) that was not for any particular traveller or trip, you must split it reasonably between the trips you claim in the table.

Name of traveller
Purpose
Travel expenses for the trip
In which zone did you reside?

Trust Allocations

You indicated that you immigrated to Canada in 2016. Only enter the amount earned while living in Canada, after your date of entry, in box 31, if applicable.

T3: Statement Of Trust Income Allocations And Designations & RL-16: Trust Income



Other boxes on your T3

RL-16 slip

Other boxes on your RL-16

Footnotes



%

Employment Income (T4)

T4: Statement of Remuneration Paid & RL-1: Employment and Other Income

T4 slip

28

Other boxes on your T4

RL-1 slip

RL-1 slip

Other boxes on your RL-1





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Manitoba Odour-Control Tax Credit (Individuals)

You can claim this credit if you were carrying on the business of farming as a sole proprietor or as a general partner in a partnership that is carrying on the business of farming in Manitoba, and incurred eligible expenditures in 2016.

Pension, Retirement, Annuity And Other Income

Don't report your OAS and/or your CPP in this section; use the T4A(OAS) and/or T4A(P) section instead. Learn more.

You indicated that you immigrated to Canada in 2016. Only report income earned while living in Canada, after your date of entry.

Additional Tax on Accumulated Income Payments from RESPs (T1172)

Special Tax Relating to an RESP (TP-1129.64)

T4A: Statement Of Pension, Retirement, Annuity And Other Income &
RL-1: Employment and Other Income or RL-2: Retirement and Annuity Income

T4A slip

Other boxes on your T4A

RL-1 slip

Other boxes on your RL-1

RL-2 slip

Other boxes on your RL-2





































Old Age Security

You indicated that you immigrated to Canada in 2016. Only enter the amount earned while living in Canada, after your date of entry, in box 18.

T4A(OAS): Statement Of Old Age Security


Canada Pension Plan/Québec Pension Plan Benefits

You indicated that you immigrated to Canada in 2016. Only enter the amount earned while living in Canada, after your date of entry, in boxes 14-19.

Election to stop contributing to the CPP

Do you elect (or have you previously elected) to stop paying CPP contributions on your self-employment income? If yes, in what month would you like to (did you) stop making contributions?

Revoke an election to stop contributing to the CPP

Because you have self-employment income, if you wish to revoke an election made in a prior year (i.e., you would like to start paying into the CPP again), in what month in 2016 would you like this revocation to become effective?

T4A(P): Statement Of CPP/QPP Benefits & RL-2: Retirement and Annuity Income

T4A(P) slip

RL-2 slip

Retirement Compensation Arrangement Distributions

T4A-RCA: Statement of Distributions from a Retirement Compensation Arrangement &
RL-1: Employment and Other Income

T4A-RCA slip


RL-1 slip

Allowable deductions







Employment Insurance Benefits

You indicated that you immigrated to Canada in 2016. Only enter the amount earned while living in Canada, after your date of entry, in boxes 14 and 18.

T4E: Statement of Employment Insurance & RL-6: Québec Parental Insurance Plan

T4E slip


Other boxes on your T4E

RL-6 slip

Repayment Chart

RIF Income

You indicated that you immigrated to Canada in 2016. Only report income earned while living in Canada, after your date of entry.

T4RIF: Statement Of Income From An RRIF & RL-2: Retirement and Annuity Income

T4RIF slip

RL-2 slip


Since you have an amount in box 20 or 24, and has contributed to your RRIF, you may need to complete a form T2205. Carefully review the instructions on the second page of this form to determine whether you are required to complete it.

RRSP Income

You indicated that you immigrated to Canada in 2016. Only report income earned while living in Canada, after your date of entry.

If you must report income because of your LLP or HBP, you can do that in the LLP & HBP section.

T4RSP: Statement Of RRSP Income & RL-2: Retirement and Annuity Income

T4RSP slip

RL-2 slip

If you are able to claim a deduction for the amount in box 22, complete form T746.

Since you have (an) amount(s) in box 20, 22, or 26 and has contributed to your RRSP, you may need to complete a form T2205. Carefully review the instructions on the second page of this form to determine whether you are required to complete a T2205.


Employee Profit Sharing

You should complete this form if you received a T4PS (Profit Sharing) from your employer. If there is a "Yes" in box 40, you will need to answer a few additional questions for the form RC359: Tax on Excess Employees Profit-Sharing Amounts.

T4PS: Statement Of Employee Profit-Sharing & RL-25: Income From a Profit-Sharing Plan

T4PS slip




Tax on Excess Employees Profit-Sharing Plan Amounts

If you are a beneficiary under more than one EPSP with the same employer, you will have more than one T4PS slip from that employer. Complete this section called "Tax on Excess Employees Profit-Sharing Plan Amounts" only once for each employer (even if you enter multiple T4PS slips from that employer).





RL-25 slip

Other boxes on your RL-25

Investment Income (T5)

You indicated that you immigrated to Canada in 2016. Only report income earned while living in Canada, after your date of entry, in box 19 of the T5 slip, if applicable.

T5: Statement of Investment Income & RL-3 slip: Investment Income

T5 slip


Other boxes on your T5

RL-3 slip

Other boxes on your RL-3