Home About Us Services ↳ Canada PR Visa (Permanent Residency) ↳ Work Permit Canada ↳ LMIA — Labour Market Impact Assessment ↳ Spouse & Family Sponsorship Visa ↳ Student Visa Canada ↳ Visitor Visa ↳ Business Visa Provinces ↳ 🏙️ Ontario ↳ 🏔️ British Columbia ↳ 🌾 Alberta ↳ 🌻 Saskatchewan ↳ 🌊 Manitoba ↳ ⚓ Nova Scotia ↳ 🍁 New Brunswick ↳ 🦞 Prince Edward Island ↳ 🐟 Newfoundland & Labrador ↳ 🌊 Atlantic Immigration Program Healthcare Blog FAQ Careers Canada Contact
5013-R (Page 1 of 8) Canada Revenue Agency Protected B when completed T1 2025 Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada If this return is for a deceased person, enter their information on this page. For more information, go to canada.ca/taxes-deceased-file-final-return. Attach to your paper return only the documents that are requested to support your deduction, claim, or expense. Keep all other documents in case the Canada Revenue Agency (CRA) asks to see them later. See the guide for more information about supporting documents. Step 1 - Identification and other information Code 9 Identification First name ^ Last name ^ Mailing address (apartment - number, street) ^ Post Office Box ^ Rural Route ^ City ^ Province/Territory/State ^ Postal/ZIP code ^ Country ^ Email address ^ By providing your email address, you will stop receiving paper mail from the CRA and will instead receive an email when mail is available in My Account. To access My Account, go to canada.ca/cra-sign-in-services and sign in to or register for a CRA account. Canadian social insurance number (SIN), temporary tax number (TTN), or individual tax number (ITN): (enter 9 digits) ^ Date of birth (Year/Month/Day) ^ If this return is for a deceased person, enter the date of death (Year/Month/Day) ^ Marital status on December 31, 2025: Box 1: Married ^ Box 2: Living common-law ^ Box 3: Widowed ^ Box 4: Divorced ^ Box 5: Separated ^ Box 6: Single ^ If your marital status changed in 2025, enter the date of change (Month/Day) ^ Your language of correspondence: Votre langue de correspondance: English or Français ^ Residence information Your province or territory of residence on December 31, 2025: Other Your country of residence on December 31, 2025: ^ Provinces or territories where your businesses had permanent establishments if you were self-employed in 2025: ^ Your spouse's or common-law partner's information Their first name ^ Their Social insurance number (SIN), temporary tax number (TTN), or individual tax number (ITN) (enter 9 digits): ^ Tick this box if they were self-employed in 2025. Box 1 ^ Net world income for 2025 to claim certain credits (or the amount that it would be if they filed a return, even if the amount is "0") ^ Amount of universal child care benefit (UCCB) from line 11700 of their return ^ Amount of UCCB repayment from line 21300 of their return ^ Do not use this area. Do not use this area. Box 17200 Box 17100 5013-R (Page 2 of 8) Step 1 - Identification and other information (continued) Elections Canada For more information, go to canada.ca/cra-elections-canada. A) Do you have Canadian citizenship? If yes, go to question B. If no, skip question B. 1 Yes or 2 No ^ B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are 14 to 17 years of age, the Register of Future Electors? 1 Yes or 2 No ^ Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties and candidates at election time. Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18 and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future Electors to provide youth with educational information about the electoral process. Indian Act - Exempt income Tick this box if you have income that is exempt under the Indian Act. For more information about this type of income, go to canada.ca/taxes-indigenous- peoples. Box 1 ^ If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can calculate your Canada training credit limit for the 2026 tax year. The information you provide may also be used to calculate your Canada workers benefit for the 2025 tax year, if applicable, and your family's provincial or territorial benefits. Information about your residency status Tick the box that describes your residency status as of December 31, 2025 (see "Determining your residency status" in the guide): Line 1 and line 17700: I was a non-resident of Canada. Yes ^ Line 2 and line 17700: I was a deemed non-resident of Canada. Yes ^ Line 3 and line 17700: I was a deemed resident of Canada because I stayed in Canada for 183 days or more in 2025. Yes ^ Line 4 and line 17700: I was a deemed resident of Canada for other reasons. Yes ^ Foreign property If you were a deemed resident of Canada in 2025, answer the following question: Line 26600: Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2025, was more than CAN$100,000? 1 Yes or 2 No ^ If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing Form T1135 by the due date. For more information, see Form T1135. Note: If you were a deemed resident of Canada in 2025, you have to report your income from all sources both inside and outside Canada. The Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada has additional information for certain lines. 5013-R (Page 3 of 8) Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example, go to canada.ca/line-10100 for information about line 10100. Step 2 - Total income Line 1 and line 10100: Employment income (box 14 of all T4 slips) ^ Line 10105: Tax-exempt income for emergency services volunteers (see line 10100 of the guide) ^ Line 10120: Commissions included on line 10100 (box 42 of all T4 slips) ^ Line 10130: Wage-loss replacement contributions (see line 10100 of the guide) ^ Line 2 and line 10400: Other employment income (see line 10400 of the guide) ^ Line 3 and line 11300: Old age security (OAS) pension (box 18 of the T4A(OAS) slip or applicable amount of the NR4-OAS slip) ^ Line 4 and line 11400: CPP or QPP benefits (box 20 of the T4A(P) slip or applicable amount of the NR4 slip) ^ Line 11410: Disability benefits included on line 11400 (box 16 of the T4A(P) slip or applicable amount of the NR4 slip) ^ Line 5 and line 11500: Other pensions and superannuation (see line 11500 of the guide and line 31400 of the return) ^ Line 6 and line 11600: Elected split-pension amount (complete Form T1032) ^ Line 7 and line 11700: Universal child care benefit (UCCB) (see the RC62 slip) ^ Line 11701: UCCB amount designated to a dependant ^ Line 8 and line 11900: Employment insurance (EI) and other benefits (box 14 of the T4E slip or applicable amount of the NR4 slip) ^ Line 11905: EI maternity and parental benefits, and provincial parental insurance plan (PPIP) benefits ^ Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet): Line 9 and line 12000: Amount of dividends (eligible and other than eligible) ^ Line 12010: Amount of dividends (other than eligible) ^ Line 10 and line 12100: Interest and other investment income (use Federal Worksheet) ^ Line 11 and line 12200: Net partnership income (limited or non-active partners only) ^ Line 12 and line 12500: Registered disability savings plan (RDSP) income (see line 12500 of the guide) ^ Line 13: Rental income (complete Form T776) Line 12599: Gross ^ Line 12600: Net ^ Line 14 and line 12700: Taxable capital gains (complete Schedule 3) ^ Line 15: Support payments received (go to canada.ca/taxes-support-payments) Line 12799: Total ^ Line 12800: Taxable amount ^ Line 16 and line 12900: RRSP income (from all T4RSP slips or applicable amount of the NR4 slip) ^ Line 17 and line 12905: Taxable first home savings account (FHSA) income (see the T4FHSA and the NR4 slips) ^ Line 18 and line 12906: Taxable FHSA income - other (see the T4FHSA and the NR4 slips) ^ Line 19 and line 13000: Other income ^ (specify): ^ Line 20 and line 13010: Taxable scholarships, fellowships, bursaries and artists' project grants ^ Line 21: Add lines 1 to 20. = ^ Self-employment income (see Guide T4002): Line 22: Business income Line 13499: Gross ^ Line 13500: Net ^ Line 23: Professional income Line 13699: Gross ^ Line 13700: Net ^ Line 24: Commission income Line 13899: Gross ^ Line 13900: Net ^ Line 25: Farming income Line 14099: Gross ^ Line 14100: Net ^ Line 26: Fishing income Line 14299: Gross ^ Line 14300: Net ^ Line 27: Add lines 22 to 26. Net self-employment income = ^ Line 28: Line 21 plus line 27 = ^ Line 29 and line 14400: Workers' compensation benefits (box 10 of the T5007 slip) ^ Line 30 and line 14500: Social assistance payments ^ Line 31 and line 14600: Net federal supplements paid (box 21 of the T4A(OAS) slip) ^ Line 32 and line 14700: Add lines 29 to 31 (see line 25000 in Step 4). = ^ Line 33 and line 15000: Line 28 plus line 32 Total income = ^ 5013-R (Page 4 of 8) Step 3 - Net income Line 34: Enter the amount from line 33 of the previous page. ^ Line 20600: Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips) ^ Line 35 et line 20700: Registered pension plan (RPP) deduction (box 20 of all T4 slips and box 032 of all T4A slips) ^ Line 36 and line 20800: RRSP deduction (complete Schedule 7 and attach receipts) ^ Line 37 and line 20805: FHSA deduction (complete Schedule 15 and attach receipts) ^ Line 20810: Pooled registered pension plan (PRPP) employer contributions (amount from your PRPP contribution receipts) ^ Line 38 and line 21000: Deduction for elected split-pension amount (complete Form T1032) ^ Line 39 and line 21200: Annual union, professional or like dues (receipts and box 44 of all T4 slips) ^ Line 40 and line 21300: Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips) ^ Line 41 and line 21400: Child care expenses (complete Form T778) ^ Line 42 and line 21500: Disability supports deduction (complete Form T929) ^ Line 43: Business investment loss (see Guide T4037) Line 21699: Gross ^ Line 21700: Allowable deduction ^ Line 44 and line 21900: Moving expenses (complete Form T1-M) ^ Line 45: Support payments made (go to canada.ca/taxes-support-payments) Line 21999: Total ^ Line 22000: Allowable deduction ^ Line 46 and line 22100: Carrying charges, interest expenses and other expenses (use Federal Worksheet) ^ Line 47 and line 22200: Deduction for CPP or QPP contributions on self- employment income and other earnings (complete Schedule 8 or Form RC381, whichever applies) ^ Line 48 and line 22215: Deduction for CPP or QPP enhanced contributions on employment income (complete Schedule 8 or Form RC381, whichever applies) (maximum $1,074.00) ^ Line 49 and line 22300: Deduction for PPIP premiums on self-employment income (complete Schedule 10) ^ Line 50 and line 22400: Exploration and development expenses (complete Form T1229) ^ Line 51 and line 22900: Other employment expenses (see Guide T4044) ^ Line 52 and line 23100: Clergy residence deduction (complete Form T1223) ^ Line 53 and line 23200: Other deductions ^ (specify): ^ Line 54 and line 23300: Add lines 35 to 53. = ^ Line 55 and line 23400: Line 34 minus line 54 (if negative, show in brackets) Net income before adjustments = ^ Social benefits repayment: Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply: - You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is more than $82,125 - You entered an amount for OAS pension on line 11300 or net federal supplements paid on line 14600 and the amount on line 23400 is more than $93,454 Line 56 and line 23500: If not, enter "0" on line 23500. ^ Line 57 and line 23600: Line 55 minus line 56 (if negative, enter "0") If negative, you may have a non-capital loss (see Form T1A) and the negative amount is to be used for certain calculations (go to canada.ca/line-23600) Net income = ^ 5013-R (Page 5 of 8) Step 4 - Taxable income Line 58: Enter the amount from line 57 of the previous page. ^ Line 59 and line 24400: Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips) ^ Line 60 and line 24900: Security options deductions (boxes 39, 41, 91 and 92 of T4 slips or see Form T1212) ^ Line 61 and line 25000: Other payments deduction (enter the amount from line 14700 if you did not enter an amount on line 14600; otherwise, use Federal Worksheet) ^ Line 62 and line 25100: Limited partnership losses of other years ^ Line 63 and line 25200: Non-capital losses of other years ^ Line 64 and line 25300: Net capital losses of other years ^ Line 65 and line 25395: Capital gains deduction for qualifying business transfers or qualifying cooperative conversions (complete Form T2048) ^ Line 66 and line 25400: Capital gains deduction (complete Form T657) ^ Line 67 and line 25500: Northern residents deductions (complete Form T2222) ^ Line 68 and line 25600: Additional deductions ^ (specify): ^ Line 69 and line 25700: Add lines 59 to 68. = ^ Line 70 and line 26000: Line 58 minus line 69 (if negative, enter "0") Taxable income = ^ Step 5 - Federal tax Part A - Federal tax on taxable income Line 71: Use the amount from line 26000 to complete the appropriate column below. If you are electing under section 217, enter whichever amount is more: line 26000 above or line 16 of Schedule A. ^ *** Transcriber's Note: Use column 1 if the amount from line 71 is $57,375 or less. Use column 2 if the amount from line 71 is more than $57,375 but not more than $114,750. Use column 3 if the amount from line 71 is more than $114,750 but not more than $177,882. Use column 4 if the amount from line 71 is more than $177,882 but not more than $253,414. Use column 5 if the amount from line 71 is more than $253,414 *** Column 1: Line 71 is $57,375 or less Line 72: Amount from line 71 ^ Line 73: 0.00 Line 74: Line 72 minus line 73 (cannot be negative) ^ Line 75: Rate 14.5% Line 76: Line 74 multiplied by the percentage from line 75 = ^ Line 77: 0.00 Line 78: Line 76 plus line 77 Federal tax on taxable income = ^ Column 2: Line 71 is more than $57,375 but not more than $114,750 Line 72: Amount from line 71 ^ Line 73: 57,375.00 Line 74: Line 72 minus line 73 (cannot be negative) ^ Line 75: Rate 20.5% Line 76: Line 74 multiplied by the percentage from line 75 = ^ Line 77: 8,319.38 Line 78: Line 76 plus line 77 Federal tax on taxable income = ^ Column 3: Line 71 is more than $114,750 but not more than $177,882 Line 72: Amount from line 71 ^ Line 73: 114,750.00 Line 74: Line 72 minus line 73 (cannot be negative) ^ Line 75: Rate 26% Line 76: Line 74 multiplied by the percentage from line 75 = ^ Line 77: 20,081.25 Line 78: Line 76 plus line 77 Federal tax on taxable income = ^ Column 4: Line 71 is more than $177,882 but not more than $253,414 Line 72: Amount from line 71 ^ Line 73: 177,882.00 Line 74: Line 72 minus line 73 (cannot be negative) ^ Line 75: Rate 29% Line 76: Line 74 multiplied by the percentage from line 75 = ^ Line 77: 36,495.57 Line 78: Line 76 plus line 77 Federal tax on taxable income = ^ Column 5: Line 71 is more than $253,414.00 Line 72: Amount from line 71 ^ Line 73: 253,414.00 Line 74: Line 72 minus line 73 (cannot be negative) ^ Line 75: Rate 33% Line 76: Line 74 multiplied by the percentage from line 75 = ^ Line 77: 58,399.85 Line 78: Line 76 plus line 77 Federal tax on taxable income = ^ Enter the amount from line 78 on line 124 and continue at line 79. Part B - Federal non-refundable tax credits Line 79 and line 30000: Basic personal amount (use Federal Worksheet) (maximum $16,129) ^ Line 80 and line 30100: Age amount (if you were born in 1960 or earlier) (use Federal Worksheet) (maximum $9,028) ^ Line 81 and line 30300: Spouse or common-law partner amount (complete Schedule 5) ^ Line 82 and line 30400: Amount for an eligible dependant (complete Schedule 5) ^ Line 83 and line 30425: Canada caregiver amount for spouse or common-law partner or eligible dependant age 18 or older (complete Schedule 5) ^ Line 84 and line 30450: Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) ^ Line 85 and line 30500: Canada caregiver amount for infirm children under 18 years of age (see Schedule 5) Number of children you are claiming this amount for Line 30499 ^ multiplied by $2,687 = ^ Line 86: Add lines 79 to 85. = ^ 5013-R (Page 6 of 8) Part B - Federal non-refundable tax credits (continued) Line 87: Enter the amount from line 86 of the previous page. ^ Line 88 and line 30800: Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies) through employment income ^ Line 89 and line 31000: on self-employment income and other earnings ^ Employment insurance premiums: Line 90 and line 31200: through employment (see line 31200 of the guide) ^ Line 91 and line 31217: on self-employment and other eligible earnings (complete Schedule 13) ^ Line 92 and line 31205: Provincial parental insurance plan (PPIP) premiums paid (box 55 of all T4 slips) (maximum $484.12) ^ PPIP premiums payable (complete Schedule 10): Line 93 and line 31210: on employment income ^ Line 94 and line 31215: on self-employment income ^ Line 95 and line 31220: Volunteer firefighters' amount (VFA) ^ Line 96 and line 31240: Search and rescue volunteers' amount (SRVA) ^ Canada employment amount: Line 97 and line 31260: Enter whichever is less:$1,471 or line 1 plus line 2. ^ Line 98 and line 31270: Home buyers' amount (maximum $10,000) ^ Line 99 and line 31285: Home accessibility expenses (use Federal Worksheet) (maximum $20,000) ^ Line 100 and line 31300: Adoption expenses ^ Line 101: Add lines 88 to 100. = ^ Line 102 and line 31400: Pension income amount (use Federal Worksheet) (maximum $2,000) ^ Line 103: Add lines 87, 101, and 102. = ^ Line 104 and line 31600: Disability amount for self (if you were under 18 years of age, use Federal Worksheet; if not, claim $10,138) ^ Line 105 and line 31800: Disability amount transferred from a dependant (use Federal Worksheet) ^ Line 106: Add lines 103 to 105. = ^ Line 107 and line 31900: Interest paid on your student loans (go to canada.ca/taxes-students) ^ Line 108 and line 32300: Your federal tuition amount (complete Schedule 11) ^ Line 109 and line 32400: Tuition amount transferred from a child or grandchild ^ Line 110 and line 32600: Amounts transferred from your spouse or common-law partner (complete Schedule 2) ^ Line 111: Add lines 106 to 110. = ^ Line 112 and line 33099: Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age ^ Line 113: Amount from line 23600 ^ multiplied by 3% = ^ Line 114: Enter whichever is less: $2,834 or the amount from line 113. ^ Line 115: Line 112 minus line 114 (if negative, enter "0") = ^ Line 116 and line 33199: Allowable amount of medical expenses for other dependants (use Federal Worksheet) ^ Line 117 and line 33200: Line 115 plus line 116 = ^ Line 118 and line 33500: Line 111 plus line 117 = ^ Line 119: Federal non-refundable tax credit rate 14.5% Line 120 and line 33800: Line 118 multiplied by the percentage from line 119 = ^ Line 121 and line 34900: Donations and gifts (complete Schedule 9) ^ Line 122 and line 34990: Top-up tax credit (use Federal Worksheet) ^ Line 123 and line 35000: Add lines 120 to 122. Total federal non-refundable tax credits = ^ 5013-R (Page 7 of 8) Part C - Net federal tax Line 124: Enter the amount from line 78. ^ Line 125 and line 40424: Federal tax on split income (TOSI) (complete Form T1206) ^ Line 126 and line 40400: Line 124 plus line 125 = ^ Line 127: If you are a deemed resident of Canada, enter the amount from line 35000. If you are a non-resident of Canada (including a non-resident electing under section 217 or section 216.1), complete Schedule A and Schedule B to calculate the amount to enter. ^ Line 128 and line 40425: Federal dividend tax credit (see line 40425 of the guide) ^ Line 129 and line 40427: Minimum tax carryover (complete Form T691) ^ Line 130: Add lines 127 to 129. = ^ Line 131 and line 42900: Line 126 minus line 130 (if negative, enter "0") Basic federal tax = ^ Line 132: Federal surtax (see guide) ^ Line 133: Line 131 plus line 132 = ^ Line 134 and line 40500: Federal foreign tax credit (complete Form T2209) ^ Line 135: Line 133 minus line 134 = ^ Line 136: Recapture of investment tax credit (complete Form T2038(IND)) ^ Line 137: Line 135 plus line 136 = ^ Line 138: Federal logging tax credit (see guide) ^ Line 139 and line 40600: Line 137 minus line 138 (if negative, enter "0") Federal tax = ^ Federal political contribution tax credit (use Federal Worksheet) Line 140 and line 41000: Total federal political contributions (attach receipts) Line 40900 ^ (maximum $650) ^ Line 141 and line 41200: Investment tax credit (complete Form T2038(IND)) ^ Labour-sponsored funds tax credit (see line 41400 of the guide) Line 142 and line 41400: Net cost of shares of a provincially registered fund Line 41300 ^ Allowable credit ^ Line 143 and line 41600: Add lines 140 to 142. = ^ Line 144 and lien 41700: Line 139 minus line 143 (if negative, enter "0") = ^ Line 145 and line 41450: Section 217 tax adjustment (if you are electing under section 217 and entered the amount from line 16 of Schedule A on line 71 of your return, complete Schedule C) ^ Line 146: Line 144 minus line 145 = ^ Line 147 and line 41500: Advanced Canada workers benefit (ACWB) (complete Schedule 6) ^ Line 148 and line 41800: Special taxes (see line 41800 of the guide) ^ Line 149 and line 42000: Add lines 146 to 148. Net federal tax = ^ Step 6 - Refund or balance owing Line 150: Amount from line 42000 ^ Line 151 and line 42100: CPP contributions payable on self-employment income and other earnings (complete Schedule 8 or Form RC381, whichever applies) ^ Line 152 and line 42120: Employment insurance premiums payable on self- employment and other eligible earnings (complete Schedule 13) ^ Line 153 and line 42200: Social benefits repayment (amount from line 23500) ^ Line 154 and line 42800: Provincial or territorial tax (complete Form T2203, if applicable) (see line 42800 of the guide) ^ Line 155 and line 43500: Add lines 150 to 154. Total payable = ^ 5013-R (Page 8 of 8) Step 6 - Refund or balance owing (continued) Line 156: Enter the amount from line 155 of the previous page. ^ Line 157 and line 43700: Total income tax deducted (see line 43700 of the guide) ^ Line 158 and line 43800: Tax transfer for residents of Quebec ^ Line 159 and line 43850: Line 157 minus line 158 = ^ Line 160 and line 44000: Refundable Quebec abatement (see line 44000 of the guide) ^ Line 161 and line 44800: CPP or QPP overpayment (see line 30800 of the guide) ^ Line 162 and line 45000: Employment insurance (EI) overpayment (see line 45000 of the guide) ^ Line 163: Amount from line 31210 ^ Line 164 and line 45100: Net EI overpayment Line 162 minus line 163 (if negative, enter "0") = ^ Line 165 and line 45200: Refundable medical expense supplement (use Federal Worksheet) ^ Line 166 and line 45300: Canada workers benefit (CWB) (complete Schedule 6) ^ Line 167 and line 45350: Canada training credit (CTC) (complete Schedule 11) ^ Line 168 and line 45355: Multigenerational home renovation tax credit (MHRTC) (complete Schedule 12) ^ Line 169 and line 45400: Refund of investment tax credit (complete Form T2038(IND)) ^ Line 170 and line 45600: Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) ^ Line 171 and line 45700: Employee and partner GST/HST rebate (complete Form GST370) ^ Line 172 and line 46900: Eligible educator school supply tax credit Supplies expenses (maximum $1,000) Line 46800 ^ multiplied by 25% = ^ Line 173 and line 47555: Canadian journalism labour tax credit (box 236 of all T5013 slips) ^ Line 174 and line 47556: Return of fuel charge proceeds to farmers tax credit (complete Form T2043) ^ Line 175 and line 47600: Tax paid by instalments ^ Line 176 and line 48200: Add lines 159 to 161 and 164 to 175. Total credits = ^ Line 177: Line 156 minus line 176 If the amount is negative, enter it on line 48400 below. If the amount is positive, enter it on line 48500 below. Refund or balance owing = ^ Line 48400: Refund ^ For more information and ways to enrol for direct deposit, go to canada.ca/cra-direct-deposit. Line 48500: Balance owing ^ Your balance owing is due no later than April 30, 2026. For more information on how to make your payment, go to canada.ca/payments. I certify that the information given on this return and in any attached document is correct, complete and fully discloses all of my income. Sign here (It is a serious offence to make a false return.) ^ Telephone number (including area code) ^ Date (Year/Month/Day) ^ If this return was completed by a tax professional, tick the applicable box and provide the following information: Line 49000: Was a fee charged? 1 Yes or 2 No ^ Line 48900: EFILE number (if applicable): (enter 5 digits) ^ Name of tax professional: ^ Telephone number: (including area code) ^ Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal, or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information and to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info- source. Do not use this area. Box 48700 Box 48800 Box 48600

Quick Enquiry

We usually reply within a few hours
By submitting you agree to be contacted about your enquiry.
Call us Chat on WhatsApp
M

Migova AI Assistant

Online now
Hi 👋 I'm the Migova AI assistant, powered by OpenAI. Ask me about PR, study visas, work permits, LMIA, family sponsorship, provinces, or healthcare immigration to Canada.
Canada PR
Study Visa
LMIA / Work Permit