5013-SB Protected B when completed T1-2025 Schedule B Allowable Amount of Federal Non-Refundable Tax Credits Complete this schedule if you were a non-resident of Canada (including if you are electing under section 217 or section 216.1 of the Income Tax Act). Use this schedule to determine the percentage of net income that is included in your net world income and to calculate your allowable amount of federal non-refundable tax credits. Attach a copy of this schedule to your return. Calculate the percentage of net income included in net world income Line 1: Net income from line 23600 of your return ^ Line 2: Net world income from line 14 of Schedule A ^ Line 3: Line 1 divided by line 2 = ^ multiplied by 100 = % ^ If line 3 is 90% or more, enter the amount from line 35000 of your return on line 127 of your return. If line 3 is less than 90%, complete Part A or Part B, whichever applies, to calculate the amount to enter on line 127 of your return. Part A - You are a non-resident (including a non-resident electing under section 216.1) not electing under section 217 Line 4: Total of amounts on lines 30800, 31000, 31200, 31217, 31600, 31900, and 32300 of your return ^ Line 5: Applicable rate 14.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Total of amounts on lines 34900 and 34990 of your return ^ Line 8: Line 6 plus line 7 Enter this amount on line 127 of your return. = ^ Part B - You are a non-resident electing under section 217 Line 9: Total federal non-refundable tax credits from line 35000 of your return ^ Line 10: Total of amounts on lines 31220, 31240, 31270, 31285, 31300, and 31900 of your return ^ Line 11: Applicable rate 14.5% Line 12: Line 10 multiplied by the percentage from line 11 = ^ Line 13: Line 9 minus line 12 = ^ Line 14: Amount eligible for section 217 election from line 13300 of Schedule C ^ Line 15: Applicable rate 14.5% Line 16: Line 14 multiplied by the percentage from line 15 = ^ Line 17: Enter whichever is less: amount from line 13 or line 16. Enter this amount on line 127 of your return. ^ See the privacy notice on your return.