5013-D1 (Page 1 of 9) T1-2025 Federal Worksheet for Non-Residents and Deemed Residents of Canada Use this worksheet to calculate the amounts to enter on your return. Keep this worksheet for your records. Do not attach it to your return. Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations Special rules apply for income from property (including shares) that one family member lends or transfers to another. For more information, see "Loans and transfers of property" in Step 2 of the guide. You may be able to claim a dividend tax credit for dividends you received from taxable Canadian corporations. See line 40425 of this worksheet. Taxable amount of dividends (other than eligible) Line 1: Box 32 of all T3 slips ^ Line 2: Box 25 of all T4PS slips ^ Line 3: Box 11 of all T5 slips ^ Line 4: Box 130 of all T5013 slips ^ Line 5: Add lines 1 to 4. Enter this amount on line 12010 of your return. = ^ Taxable amount of dividends (eligible and other than eligible) Line 6: Boxes 32 and 50 of all T3 slips ^ Line 7: Boxes 25 and 31 of all T4PS slips ^ Line 8: Boxes 11 and 25 of all T5 slips ^ Line 9: Boxes 130 and 133 of all T5013 slips ^ Line 10: Add lines 6 to 9. Enter this amount on line 12000 of your return. = ^ Taxable amount of dividends if you did not receive an information slip Line 11: Actual amount of eligible dividends received ^ Line 12: Applicable rate 138% Line 13: Line 11 multiplied by the percentage from line 12 = ^ Line 14: Actual amount of dividends other than eligible dividends received ^ Line 15: Applicable rate 115% Line 16: Line 14 multiplied by the percentage from line 15 Include this amount on line 12010 of your return. = ^ Line 17: Line 13 plus line 16. Include this amount on line 12000 of your return. = ^ Line 12100 - Interest and other investment income For more information, see line 12100 of the guide. Line 1: Box 25 of all T3 slips ^ Line 2: Boxes 13, 14, 15, and 30 of all T5 slips ^ Line 3: Boxes 128, 135, and 146 of all T5013 slips ^ Line 4: Amounts credited to you that you did not receive (such as reinvestments) ^ Line 5: Interest on any tax refund you received in 2025 as shown on your notice of assessment or reassessment ^ Line 6: Income from foreign sources, including foreign dividends, in Canadian dollars ^ Line 7: Interest or income earned from bank accounts, term deposits, guaranteed investment certificates (GICs), and other similar investments, treasury bills or life insurance policies not reported on any information slip ^ Line 8: Royalties not included on line 10400 or line 13500 of your return ^ Line 9: Add lines 1 to 8. = ^ Line 10: Interest and other investment income, included on line 9, received and reported in previous years ^ Line 11: Line 9 minus line 10. Enter this amount on line 12100 of your return. = ^ 5013-D1 (Page 2 of 9) Line 22100 - Carrying charges, interest expenses, and other expenses For more information, see line 22100 of the guide. Line 1: Total carrying charges ^ Line 2: Total interest expenses ^ Line 3: Total other expenses ^ Line 4: Add lines 1 to 3. Enter this amount on line 22100 of your return. = ^ Line 23500 - Social benefits repayment Complete the chart below if one or both of the following applies: - You entered an amount on line 11900 of your return and the amount on line 23400 is more than $82,125 - You entered an amount on line 11300 or line 14600 of your return and the amount on line 23400 is more than $93,454 Line 1: Old age security (OAS) pension from line 11300 of your return ^ Line 2: Net federal supplements paid from line 14600 of your return ^ Line 3: Line 1 plus line 2 = ^ Line 4: Overpayment of OAS benefits recovered (box 20 of your T4A(OAS) slip) ^ Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Net income before adjustments from line 23400 of your return ^ Line 7: EI benefits repayment from line 4 of the repayment chart on your T4E slip, if any ^ Line 8: Universal child care benefit (UCCB) from line 11700 of your return ^ Line 9: Registered disability savings plan (RDSP) income from line 12500 of your return ^ Line 10: Add lines 7 to 9. = ^ Line 11: Line 6 minus line 10 = ^ Line 12: UCCB repayment from line 21300 of your return ^ Line 13: RDSP income repayment (included in the amount on line 23200 of your return) ^ Line 14: Line 12 plus line 13 = ^ Line 15: Line 11 plus line 14 Adjusted net income = ^ Line 16: OAS benefits base amount 93,454.00 Line 17: Line 15 minus line 16 (if negative, enter "0") = ^ Line 18: Amount from line 17 ^ multiplied by 15% = ^ Line 19: Enter whichever is less: amount from line 5 or line 18. ^ Line 20: Amount from line 7, if any ^ Line 21: Line 19 plus line 20. Enter this amount on line 23500 and line 42200 of your return. = ^ 5013-D1 (Page 3 of 9) Line 25000 - Other payments deduction Complete the following calculation if you reported net federal supplements on line 14600 of your return. Line 1: Amount from line 23400 of your return (if negative, enter "0") ^ Line 2: Amount from line 11700 of your return ^ Line 3: Amount from line 12500 of your return ^ Line 4: Line 2 plus line 3 = ^ Line 5: Line 1 minus line 4 = ^ Line 6: Amount from line 21300 of your return ^ Line 7: RDSP income repayment (included in the amount on line 23200 of your return) ^ Line 8: Line 6 plus line 7 = ^ Line 9: Line 5 plus line 8 = ^ If the amount on line 9 is more than $93,454, go to canada.ca/line-25000 to find out how much you can deduct. Otherwise, enter the amount from line 14700 of your return on line 25000 of your return. Line 30000 - Basic personal amount If your net world income (Note 1) is: - $177,882 or less, enter $16,129 on line 30000 of your return - $253,414 or more, enter $14,538 on line 30000 of your return Otherwise, complete the calculation below. Line 1: Base amount 14,538.00 Line 2: Supplement amount 1,591.00 Line 3: Your net world income (Note 1) ^ Line 4: Income threshold 177,882.00 Line 5: Line 3 minus line 4 = ^ Line 6: 75,532.00 Line 7: Line 5 divided by line 6 = ^ Line 8: 1,591.00 Line 9: Line 7 multiplied by line 8 = ^ Line 10: Line 2 minus line 9 (if negative, enter "0") = ^ Line 11: Line 1 plus line 10 Enter this amount on line 30000 of your return. (maximum $16,129) = ^ 5013-D1 (Page 4 of 9) Line 30100 - Age amount If your net world income (Note 1) is: - $45,522 or less, enter $9,028 on line 30100 of your return - $105,709 or more, enter "0" on line 30100 of your return Otherwise, complete the calculation below. Line 1: Maximum amount 9,028.00 Line 2: Your net world income (Note 1) ^ Line 3: Income threshold 45,522.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Applicable rate 15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 30100 of your return. = ^ Note 1: If you are a deemed resident of Canada, your net world income is the amount on line 23600 of your return. If you are a non-resident of Canada or a non- resident of Canada electing under section 217, your net world income is the amount on line 14 of Schedule A, Statement of World Income. Line 31285 - Home accessibility expenses Complete this chart to calculate your eligible home accessibility expenses. For more information, go to canada.ca/line-31285. *** Transcriber's Note: In print, the following table is set up as five columns with the possibility of five entries. The columns are labelled as: Column 1: Date of sales slip or contract; Column 2: Supplier or contractor - Name; Column 3: Supplier or contractor - GST/HST Number (if applicable); Column 4: Description; Column 5: Amount paid (including all applicable taxes) *** Date of sales slip or contract ^ Supplier or contractor - Name: ^ Supplier or contractor - GST/HST Number (if applicable): ^ Description: ^ Amount paid (including all applicable taxes): ^ Line 1: Total eligible expenses = ^ Line 2: Enter whichever is less: amount from line 1 or $20,000. ^ Line 3: Enter the amount claimed by other qualifying individuals and eligible individuals living in the same eligible dwelling from line 31285 of their return. ^ Line 4: Line 2 minus line 3 Enter this amount on line 31285 of your return. Home accessibility expenses = ^ 5013-D1 (Page 5 of 9) Line 31400 - Pension income amount Complete the calculation below if you reported eligible pension, superannuation, or annuity payments on line 11500, line 11600, or line 12900 of your return. Line 1: Amount from line 11500 of your return ^ Line 2: Foreign pension income included in the amount on line 11500 of your return and deducted on line 25600 of your return ^ Line 3: Income from a U.S. individual retirement account (IRA) included in the amount on line 11500 of your return ^ Line 4: Amounts from a registered retirement income fund (RRIF) or a pooled registered pension plan (PRPP) included in the amount on line 11500 of your return and transferred to a registered retirement savings plan (RRSP), a RRIF, a PRPP, or an annuity ^ Line 5: Add lines 2 to 4. = ^ Line 6: Line 1 minus line 5 = ^ Line 7: Annuity payments from line 12900 of your return (box 16 of all your T4RSP slips) only if you were 65 years of age or older on December 31, 2025, or you received the payments because of the death of your spouse or common- law partner ^ Line 8: Line 6 plus line 7 = ^ Enter on line 31400 of your return whichever amount is less: line 8 or $2,000. However, if you are electing to split your eligible pension with your spouse or common-law partner, complete Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 31400 of your return instead. Line 31600 - Disability amount for self You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner. To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2025. If you were eligible for the disability tax credit for 2024 and you still meet the eligibility requirements in 2025, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of approval ended before 2025 or if the CRA asks you to. For more information, see Guide RC4064, Disability-Related Information, or go to canada.ca/disability-credits-deductions. If you qualify for the disability amount and, on December 31, 2025, you were: - 18 years of age or older, enter $10,138 on line 31600 of your return - under 18 years of age, complete the calculation below Line 1: Base amount 10,138.00 Line 2: Maximum supplement 5,914.00 Line 3: Total of child care and attendant care expenses for you that you or another person claimed ^ Line 4: Threshold for child care and attendant care expenses 3,464.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 Enter this amount on line 31600 of your return. (maximum $16,052) = ^ 5013-D1 (Page 6 of 9) Line 31800 - Disability amount transferred from a dependant You may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount from line 31600 of their return if all of the following apply: - A medical practitioner certified, using Form T2201, Disability Tax Credit Certificate, that your dependant had a severe and prolonged impairment in physical or mental functions during 2025 - The CRA approved Form T2201 for your dependant - Your dependant was resident in Canada at any time in 2025 - Your dependant was dependent on you for support on a regular and consistent basis for all or some of the basic necessities of life such as food, shelter, and clothing - One of the following applies: -- You claimed an amount on line 30400 of your return for that dependant, or you could have if you did not have a spouse or common law partner and if the dependant did not have any income (see line 30400 of Schedule 5 for conditions) -- The dependant was your (or your spouse's or common law partner's) parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew and you claimed an amount on line 30450 of your return for that dependant, or you could have if they had no income and had been 18 years of age or older in 2025 If your dependant was eligible for the disability tax credit for 2024 and still meets the requirements in 2025, you do not need to send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2025 or if the CRA asks you to. Notes: You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability. If you are splitting the unused part of this amount with another person, the total amount claimed for that dependant cannot be more than the maximum amount allowed for that dependant. If you or someone else paid for an attendant or for care in an establishment for that dependant, special rules may apply. For more information, see Guide RC4065, Medical Expenses. For more information about amounts you may be able to claim, see Guide RC4064, Disability-Related Information, or go to canada.ca/disability- credits-deductions. Complete the following calculation for each dependant who is eligible for the disability tax credit in 2025. If you have more than one dependant, use a separate sheet of paper. Line 1: Base amount 10,138.00 If the dependant was under 18 years of age on December 31, 2025, complete lines 2 to 13. If the dependant was 18 years of age or older, complete lines 7 to 13. Line 2: Maximum supplement 5,914.00 Line 3: Total of child care and attendant care expenses for your dependant that you or another person claimed ^ Line 4: Threshold for child care and attendant care expenses 3,464.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: If the dependant was under 18 years of age on December 31, 2025, enter the amount from line 6. If the dependant was 18 years of age or older, enter "0". ^ Line 8: Line 1 plus line 7 (maximum $16,052) = ^ Line 9: Amount from line 103 of your dependant's return ^ Line 10: Line 8 plus line 9 = ^ Line 11: Dependant's taxable income from line 26000 of their return ^ Line 12: Line 10 minus line 11 (if negative, enter "0") = ^ Line 13: Enter whichever is less: amount from line 8 or line 12. Allowable amount for this dependant ^ Enter the total of allowable amounts claimed for all dependants who qualify for the disability tax credit on line 31800 of your return. 5013-D1 (Page 7 of 9) Line 33199 - Allowable amount of medical expenses for other dependants You can claim the part of the eligible medical expenses that you or your spouse or common-law partner paid for each of the following persons who depended on either of you for support: - your or your spouse's or common-law partner's children 18 years of age or older in 2025, or grandchildren - your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews who were residents of Canada at any time in the year For examples of expenses that you can claim, see "Eligible medical expenses" at line 33099 of the guide. The expenses you claim on line 33199 of your return must be paid in the same 12-month period used to calculate the eligible medical expenses that you claimed on line 33099 of your return. For more information, see Guide RC4065, Medical Expenses. Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. Line 1: Medical expenses for other dependant Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 2: Amount from line 114 of the dependant's return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Add the amounts from line 3 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 33199 of your return. ^ Line 34990 - Top-up tax credit Complete the following calculation to determine your top-up tax credit. Line 1: Amount from line 33800 of your return ^ Line 2: Amount from line 22 of your Schedule 9 ^ Line 3: Line 1 plus line 2 = ^ Line 4: 8,319.38 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Applicable rate 3.45% Line 7: Line 5 multiplied by the percentage from line 6 Enter this amount on line 34990 of your return. = ^ 5013-D1 (Page 8 of 9) Line 40425 - Federal dividend tax credit Complete the following calculation if you reported dividends from taxable Canadian corporations on line 12000 of your return. Note: Foreign dividends do not qualify for this credit. Calculation of the federal dividend tax credit as shown on your information slips Line 1: Boxes 39 and 51 of all T3 slips ^ Line 2: Boxes 26 and 32 of all T4PS slips ^ Line 3: Boxes 12 and 26 of all T5 slips ^ Line 4: Boxes 131 and 134 of all T5013 slips ^ Line 5: Add lines 1 to 4. = ^ If you did not receive an information slip for some of the dividends that you received, continue at line A. Otherwise, enter the amount from line 5 on line 40425 of your return. Calculation of the federal dividend tax credit if you did not receive an information slip Line A: Amount from line 12000 of your return (Note 2) ^ Line 6: Amount from line 12010 of your return (Note 2) Line B ^ multiplied by 9.0301% = ^ Line 7: Amount A minus amount B Line C = ^ multiplied by 15.0198% = ^ Line 8: Line 6 plus line 7 = ^ Line 9: Line 5 plus line 8 Enter this amount on line 40425 of your return. = ^ Note 2 Enter only the amount of dividends that were not shown on an information slip. Line 41000 - Federal political contribution tax credit You can claim a credit for the amount of contributions that you or your spouse or common-law partner made in the year to a registered federal political party, a registered association, or a candidate in a federal election. If you received, or expect to receive, any advantage for making a contribution, the eligible amount you can claim is the amount of the fair market value of your contribution that is more than any advantage. An advantage generally includes the value of certain property, service, compensation, use, or any other benefit. If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your return. If not, use the amount from line 40900 of your return to decide which column to complete. *** Transcriber's Note: Use column 1 if the amount from 40900 is $400 or less. Use column 2 if the amount from line 40900 is more than $400 but not more than $750. Use column 3 if the amount from line 40900 is more than $750. *** Column 1: Line 40900 is $400 or less Line 1: Total federal political contributions from line 40900 of your return ^ Line 2: 0.00 Line 3: Line 1 minus line 2 (if negative, enter "0") = ^ Line 4: Rate 75% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 0.00 Line 7: Line 5 plus line 6 Enter this amount on line 41000 of your return. = ^ Column 2: Line 40900 is more than $400 but not more than $750 Line 1: Total federal political contributions from line 40900 of your return ^ Line 2: 400.00 Line 3: Line 1 minus line 2 (if negative, enter "0") = ^ Line 4: Rate 50% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 300.00 Line 7: Line 5 plus line 6 Enter this amount on line 41000 of your return. = ^ Column 3: Line 40900 is more than $750 Line 1: Total federal political contributions from line 40900 of your return ^ Line 2: 750.00 Line 3: Line 1 minus line 2 (if negative, enter "0") = ^ Line 4: Rate 33.33% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 475.00 Line 7: Line 5 plus line 6 Enter this amount on line 41000 of your return. = ^ 5013-D1 (Page 9 of 9) Line 45200 - Refundable medical expense supplement You may be able to claim this supplement if all of the following apply: - You entered an amount on line 21500 or line 33200 of your return - You were resident in Canada throughout 2025 - You were 18 years of age or older at the end of 2025 - Your adjusted family net income is less than $63,374 In addition, the total of the following two amounts must be $4,390 or more: - your employment income from lines 10100 and 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts from lines 20700, 21200, 22900, and 23100 of your return (if the result is negative, consider it as "0") - your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100, and 14300 of your return Note: If you reported income from more than one business on one specific self- employment line (13500, 13700, 13900, 14100, or 14300) and you are reporting a profit from one business and a loss from another, use only the profit amounts to determine if you meet the income requirement (noted above) to be eligible for this credit. If you are reporting a loss from only one business on one of these lines, do not include that loss. You can claim this supplement for the same medical expenses you claimed on lines 21500 and 33200 of your return. If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2025, do not include your spouse's or common-law partner's income when you calculate this supplement. If your spouse or common-law partner died on or before December 31, 2025, do not include their income when you calculate this supplement. *** Transcriber's Note: In print, the following table is set up as two columns. The columns are labelled as: Column 1 You; Column 2 Your spouse or common-law partner. *** Line 1: Net income amount from line 23600 of the return (or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets") Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 2: Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included in the amount on line 23200 of the return) ^ Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 3: Line 1 plus line 2 Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 4: Total of the UCCB income (line 11700 of the return) and the RDSP income (line 12500 of the return) Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 6: Add the amounts from line 5 of columns 1 and 2. Adjusted family net income ^ Line 7: Income threshold 33,294.00 Line 8: Line 6 minus line 7 (if negative, enter "0") = ^ Line 9: Amount from line 21500 of your return ^ Line 10: Amount from line 33200 of your return ^ Line 11: Line 9 plus line 10 = ^ Line 12: Applicable rate 25% Line 13: Line 11 multiplied by the percentage from line 12 = ^ Line 14: Enter whichever is less: amount from line 13 or $1,504 ^ Line 15: Amount from line 8 ^ multiplied by 5% = ^ Line 16: Line 14 minus line 15 (if negative, enter "0") Enter this amount on line 45200 of your return. = ^