5000-G PAGE 1 Federal Income Tax and Benefit Information Table of contents Before you file, page 3 Who has to file a return, page 3 Which tax package is for you, page 4 Due dates, page 5 Penalties and interest, page 5 Ways to file your return, page 6 Get help doing your taxes, page 6 Gather your documents, page 7 Completing your return, page 7 Step 1 - Identification and other information, page 7 Step 2 - Total income, page 10 - Line 10100 - Employment income, page 10 - Line 10105 - Tax-exempt income for emergency services volunteers, page 11 - Line 10120 - Commissions included on line 10100, page 11 - Line 10130 - Wage-loss replacement contributions, page 11 - Line 10400 - Other employment income, page 11 - Line 11300 - Old age security (OAS) pension, page 12 - Line 11400 - CPP or QPP benefits, page 12 - Line 11500 - Other pensions and superannuation, page 12 - Line 11600 - Elected split-pension amount, page 13 - Line 11700 - Universal child care benefit (UCCB), page 13 - Line 11701 - UCCB amount designated to a dependant, page 13 - Line 11900 - Employment insurance and other benefits, page 13 - Line 11905 - Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits, page 13 - Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations, page 14 - Line 12100 - Interest and other investment income, page 14 - Line 12200 - Net partnership income (limited or non-active partners only), page 15 - Line 12500 - Registered disability savings plan (RDSP) income, page 15 - Line 12600 - Rental income, page 15 - Line 12700 - Taxable capital gains, page 15 - Line 12900 - Registered retirement savings plan (RRSP) income, page 16 - Line 12905 - Taxable first home savings account (FHSA) income, page 16 - Line 12906 - Taxable FHSA income - other, page 16 - Line 13000 - Other income, page 16 - Line 13010 - Taxable scholarships, fellowships, bursaries and artists' project grants, page 17 - Lines 13499 to 14300 - Self-employment income, page 17 - Line 14400 - Workers' compensation benefits, page 18 - Line 14500 - Social assistance payments, page 18 - Line 14600 - Net federal supplements paid, page 18 Step 3 - Net income, page 19 - Line 20600 - Pension adjustment, page 19 - Line 20700 - Registered pension plan (RPP) deduction, page 19 - Line 20800 - RRSP deduction, page 19 - Line 20805 - FHSA deduction, page 19 - Line 20810 - Pooled registered pension plan (PRPP) employer contributions, page 20 - Line 21000 - Deduction for elected split-pension amount, page 20 - Line 21200 - Annual union, professional or like dues, page 20 - Line 21300 - Universal child care benefit (UCCB) repayment, page 20 - Line 21400 - Child care expenses, page 20 - Line 21500 - Disability supports deduction, page 20 - Line 21700 - Allowable business investment loss, page 21 - Line 21900 - Moving expenses, page 21 - Lines 21999 and 22000 - Support payments made, page 21 - Line 22100 - Carrying charges, interest expenses and other expenses, page 21 - Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings, page 22 - Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income, page 23 - Line 22400 - Exploration and development expenses, page 23 - Line 22900 - Other employment expenses, page, page 23 - Line 23100 - Clergy residence deduction, page 24 - Line 23200 - Other deductions, page 24 - Line 23500 - Social benefits repayment, page 26 - Line 23600 - Net income, page 27 Step 4 - Taxable income, page 27 - Line 24400 - Canadian Armed Forces personnel and police deduction, page 27 - Line 24900 - Security options deductions, page 27 - Line 24901 - Additional security options deduction, page 27 - Line 25000 - Other payments deduction, page 27 - Line 25100 - Limited partnership losses of other years, page 27 - Line 25200 - Non-capital losses of other years, page 28 - Line 25300 - Net capital losses of other years, page 28 - Line 25400 - Capital gains deduction, page 28 - Line 25500 - Northern residents deductions, page 28 - Line 25600 - Additional deductions, page 29 - Line 26000 - Taxable income, page 29 PAGE 2 Step 5 - Federal tax, page 29 Part A - Federal tax on taxable income, page 29 Part B - Federal non-refundable tax credits, page 29 - Line 30000 - Basic personal amount, page 30 - Line 30100 - Age amount, page 30 - Line 30300 - Spouse or common-law partner amount, page 30 - Line 30400 - Amount for an eligible dependant, page 31 - Line 30425 - Canada caregiver amount for spouse or common law partner, or eligible dependant age 18 or older, page 32 - Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older, page 33 - Line 30500 - Canada caregiver amount for infirm children under 18 years of age, page 33 - Line 30800 - Base CPP or QPP contributions through employment income, page 34 - Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings, page 35 - Line 31200 - Employment insurance premiums through employment, page 35 - Line 31205 - Provincial parental insurance plan (PPIP) premiums paid, page 36 - Line 31210 - PPIP premiums payable on employment income, page 36 - Line 31217 - Employment insurance premiums on self-employment and other eligible earnings, page 36 - Line 31220 - Volunteer firefighters' amount and, page 36 - Line 31240 - Search and rescue volunteers' amount, page 36 - Line 31260 - Canada employment amount, page 37 - Line 31270 - Home buyers' amount, page 37 - Line 31285 - Home accessibility expenses, page 38 - Line 31300 - Adoption expenses, page 40 - Line 31350 - Digital news subscription expenses, page 40 - Line 31400 - Pension income amount, page 40 - Line 31600 - Disability amount for self, page 41 - Line 31800 - Disability amount transferred from a dependant, page 41 - Line 31900 - Interest paid on your student loans, page 42 - Line 32300 - Your tuition, education, and textbook amounts, page 43 - Line 32400 - Tuition amount transferred from a child or grandchild, page 43 - Line 32600 - Amounts transferred from your spouse or common-law partner, page 43 - Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age, page 44 - Line 33199 - Allowable amount of medical expenses for other dependants, page 44 - Line 34900 - Donations and gifts, page 45 - Line 35000 - Total federal non-refundable tax credits, page 45 Part C - Net federal tax, page 45 - Line 40424 - Federal tax on split income, page 45 - Line 40425 - Federal dividend tax credit, page 45 - Line 40427 - Minimum tax carryover, page 45 - Line 40500 - Federal foreign tax credit, page 45 - Recapture of investment tax credit, page 46 - Federal logging tax credit, page 46 - Line 41000 - Federal political contribution tax credit, page 46 - Line 41200 - Investment tax credit, page 46 - Line 41400 - Labour-sponsored funds tax credit, page 47 - Line 41500 - Advanced Canada workers benefit (ACWB), page 47 - Line 41700 - Minimum tax, page 47 - Line 41800 - Special taxes, page 48 - Line 42000 - Net federal tax, page 48 Step 6 - Refund or balance owing, page 48 - Line 42100 - CPP contributions payable on self-employment income and other earnings, page 48 - Line 42120 - Employment insurance premiums payable on self-employment and other eligible earnings, page 48 - Line 42200 - Social benefits repayment, page 48 - Line 42800 - Provincial or territorial tax, page 49 - Line 43500 - Total payable, page 49 - Line 43700 - Total income tax deducted, page 49 - Line 43800 - Tax transfer for residents of Quebec, page 49 - Line 44000 - Refundable Quebec abatement, page 49 - Line 44800 - CPP or QPP overpayment, page 49 - Line 45000 - Employment insurance overpayment, page 50 - Line 45200 - Refundable medical expense supplement, page 50 - Line 45300 - Canada workers benefit (CWB), page 50 - Line 45350 - Canada training credit (CTC), page 51 - Line 45355 - Multigenerational home renovation tax credit (MHRTC), page 51 - Line 45400 - Refund investment tax credit, page 51 - Line 45600 - Part XII.2 tax credit, page 51 - Line 45700 - Employee and partner GST/HST rebate, page 51 - Line 46900 - Eligible educator school supply tax credit, page 52 - Line 47555 - Canadian journalism labour tax credit, page 52 - Line 47556 - Return of fuel charge proceeds to farmers tax credit, page 53 - Line 47600 - Tax paid by instalments, page 53 - Line 47900 - Provincial or territorial credits, page 53 - Line 48400 - Refund, page 53 - Line 48500 - Balance owing, page 53 Supporting documents, page 53 After you file your return, page 54 Digital services for individuals, page 55 For more information, page 56 Retirement income summary table, page 57 PAGE 3 Before you file Complete your income tax and benefit return using the information in the tax package along with your information slips, receipts and supporting documents. Even if you did not have any income in the year, you still have to file a return to get the benefits, credits and refund you may be entitled to. Who has to file a return File a 2024 return if: - The CRA sent you a request to file a return - You have to pay tax or want to claim a refund - You or your spouse or common-law partner want to begin or continue receiving credits and benefits, such as: -- the Canada child benefit (CCB) and related provincial and territorial benefits -- the goods and services tax/harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits -- the Canada Carbon Rebate (CCR) (depending on your province or territory of residence) -- the guaranteed income supplement (GIS) Note If you have a spouse or common-law partner, they also have to file a return. For more information, see Booklet T4114, Canada Child Benefit and related federal, provincial, and territorial programs, Guide RC4210, GST/HST Credit, and Guide RC4215, Canada Carbon Rebate. - You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments - You and your spouse or common-law partner are jointly electing to split pension income - You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2024 - You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits - You have not repaid all of the amounts that you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) - You have to contribute to the Canada Pension Plan (CPP) for 2024 (your total net self-employment income and pensionable employment income is more than $3,500) - You are paying EI premiums on self-employment income or other eligible earnings - You incurred a non-capital loss in 2024 that you want to be able to apply to other years - You want to transfer unused tuition fees or carry forward unused tuition, education and textbook amounts to a future year - You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP) or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7) - You opened a first home savings account (FHSA) in 2023 or 2024 and want to keep your FHSA participation room up to date (see Schedule 15) - You want to carry forward the unused investment tax credit on expenditures that you incurred in 2024 - You want to report income that will allow you to increase your Canada training credit limit Deceased persons If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2024, you may have to file a 2024 return for that person. Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA. If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person. Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died. For more information, go to canada.ca/taxes-deceased. Residential ties To determine an individual's residency status, all of the relevant facts in each case must be considered, including residential ties to Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada. Significant residential ties These ties to Canada include: - a home in Canada - a spouse or common-law partner in Canada - dependants in Canada Secondary residential ties These ties to Canada may be relevant in determining your residency status and can include: - personal property in Canada, such as a car or furniture - social ties in Canada, such as memberships in Canadian recreational or religious organizations PAGE 4 - economic ties in Canada, such as Canadian bank accounts or credit cards - a Canadian driver's licence - a Canadian passport - health insurance with a Canadian province or territory For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status. Factual residents You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside Canada. Non-residents You are a non-resident for tax purposes throughout any period that all of the following apply: - You normally live in another country - You do not have significant residential ties in Canada - You are not a deemed resident of Canada Deemed non-residents You are a deemed non-resident of Canada if you would have been considered a resident of Canada (or deemed resident of Canada) but you are instead considered a resident of another country under a tax treaty between Canada and the other country. The rules that apply to non-residents of Canada also apply to deemed non- residents of Canada. This means you complete your return the same way as a non-resident of Canada. Deemed residents You may be considered a deemed resident of Canada for tax purposes if you were not a factual resident of Canada (because you did not have significant residential ties to Canada) and either of the following apply: - At any time in 2024, you were living outside Canada and were a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program Note In certain circumstances, this can also apply to the family members of an individual who is in one of these situations. - You stayed in Canada for 183 days or more in the tax year and are not considered a resident of another country under the terms of a tax treaty between Canada and that country Which tax package is for you Use the income tax package for the province or territory where you resided on December 31, 2024, unless one of the following tax situations applies to you. \\\ Tax situation: You were a resident of Quebec on December 31, 2024 Tax package: - Income tax package for residents of Quebec (federal tax only) - Revenu Québec Income Tax Return Tax situation: You are filing for someone who died in 2024 Tax package: Income tax package for the province or territory where person resided at time of death Tax situation: You were a newcomer to Canada in 2024 Tax package: Income tax package for the province or territory where you resided on December 31, 2024 (for more information, go to canada.ca/taxes- international) Tax situation: You left Canada permanently in 2024 Tax package: Income tax package for the province or territory where you resided on the day you left Canada (for more information, go to canada.ca/taxes-international) Tax situation: You had residential ties in more than one province or territory on December 31, 2024 Tax package: Income tax package for the province or territory where you had your most important residential ties For example, use the income tax package for Ontario because you go to school in Quebec but reside in Ontario. Tax situation: You resided outside Canada on December 31, 2024, but kept significant residential ties with Canada Tax package: If considered a factual resident of Canada: - Income tax package for the province or territory where you kept residential ties - Form T1248, Schedule D - Information about your Residency Status Note If you are also considered a resident of another country under a tax treaty, see "Deemed non-residents of Canada." Tax situation: You resided outside Canada on December 31, 2024 and were considered a deemed resident or non-resident of Canada Tax package: Income tax package for non-residents and deemed residents of Canada Tax situation: You were a deemed resident of Canada on December 31, 2024, reporting only income from a business with a permanent establishment in a province or territory Tax package: Income tax package for the province or territory where you earned the income Tax situation: You were a non-resident of Canada throughout 2024 reporting only income from employment in Canada or a business or partnership with a permanent establishment in Canada Tax package: - Income tax package for the province or territory where you earned the income - Guide T4058, Non-Residents and Income Tax \\\ PAGE 5 Note If you were a non-resident reporting other types of Canadian-source income, such as taxable scholarships, fellowships, bursaries, research grants or capital gains from disposing of taxable Canadian property, you must also complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes. Situations needing a specific guide If you were a non-resident of Canada or only resided in Canada for part of 2024, you may also need one of the guides listed in the following table. \\\ Tax situation: You were a non-resident employed in Canada, carried on business in Canada or disposed of a taxable Canadian property Guide: Guide T4058, Non-Residents and Income Tax Tax situation: You were a non-resident who received rental income from real or immovable property in Canada Guide: Guide T4144, Income Tax Guide for Electing under Section 216 Tax situation: You were a non-resident who received certain other types of income from Canada (including pensions and annuities) Guide: Guide T4145, Electing under Section 217 of the Income Tax Act Tax situation: You were a non-resident at any time in 2024 receiving OAS pension from Canada Guide: Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non- Residents \\\ Due dates Your 2024 return and payment are due on or before the date below that applies to you: - For most people, the return is due April 30, 2025, and payment is due April 30, 2025 - For a self-employed person (and their spouse or common-law partner) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2025, and payment is due April 30, 2025 - For a self-employed person (and their spouse or common-law partner) other than those listed above, the return is due June 15, 2025, and payment is due April 30, 2025 - For a deceased person (and their surviving spouse or common-law partner), go to canada.ca/taxes-deceased Exception When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date. For more information, go to canada.ca/taxes-dates-individuals. Penalties and interest Penalties The CRA may charge a penalty if any of the following applies: - You filed your return late and owe tax for 2024 - You failed to report an amount on your 2024 return and also failed to report an amount on your return for 2021, 2022 or 2023 - You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2024 return The late filing penalty may be higher if the CRA issued a demand to file the return and assessed a late filing penalty on a return for tax year 2021, 2022, or 2023. Interest on your balance owing If you have a balance owing for 2024, the CRA will charge compound daily interest on any unpaid amount owing for 2024 starting the day after the balance is due. This includes any balance owing if the CRA reassesses your return. Interest on your refund The CRA will pay compound daily interest on your tax refund for 2024 in some situations. The calculation will start on the latest of the following three dates: - the thirtieth day after the balance due date for the tax year - the thirtieth day after you file your return - the day you overpaid your taxes Cancel or waive penalties and interest The CRA administers legislation, commonly called taxpayer relief provisions, that gives the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control. The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a relief request is made. For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later. For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later. Taxpayer relief requests can be made online using the CRA's My Account, My Business Account (MyBA) or Represent a Client digital services. PAGE 6 You can also fill out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties and Interest, and send it: - online using My Account, MyBA or Represent a Client - by mail to the designated office for your province or territory of residence, as shown on the last page of Form RC4288 For information on the "Submit documents online" service, go to canada.ca/cra-submit-documents-online. For details on the required supporting documents, relief from penalties and interest, and other related forms and publications, go to canada.ca/penalty- interest-relief. Ways to file your return NETFILE Use the CRA's secure service to complete and file your return electronically using certified tax preparation software or a web application. Go to canada.ca/netfile for a list of software and applications, including some that are free. Note Your personal information, such as your name, date of birth, and address, must be up to date before using this service. To update your information, go to canada.ca/cra-change-address. EFILE EFILE is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go to canada.ca/efile-individuals. Auto-fill my return This is a secure CRA service that allows you or your authorized representative to automatically fill in parts of an income tax and benefit return with information that the CRA has available at the time of the request. You must be registered for My Account and use NETFILE-certified software or your representative must be registered for Represent a Client and use EFILE- certified software. For more information, go to canada.ca/auto-fill-my-return. SimpleFile by Phone (automated phone service) This is a free, secure, and easy to use CRA service available to eligible individuals who have a lower or fixed income and simple tax situation that stay the same from year to year. Individuals will receive an invitation letter by mail or email notification through My Account. The invitation provides the information you need to use this service. You will be asked to verify some personal information and answer a series of short questions using the keypad on your phone. There are no forms to fill out or calculations to do. You do not need to speak to an agent to use this service. File a paper return Complete and file the return included in the tax package. If you need a paper version of other forms and publications, go to canada.ca/cra-forms- publications or call 1-800-959-8281. Get help doing your taxes The following services may help you complete your tax return based on your personal tax situation. Free tax clinics If you have a modest income and a simple tax situation, the Community Volunteer Income Tax Program (CVITP) or Income Tax Assistance Volunteer Program (for residents of Quebec) can complete your tax return for free. To find out if you qualify for these services and find a tax clinic, go to canada.ca/free-tax-help or call the CRA at 1-800-959-8281. If you want to become a volunteer, go to canada.ca/taxes-volunteer. Tax Information Phone Service (TIPS) For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999. TIPS is available 24 hours a day, 7 days a week. Individual enquiries by phone Call 1-800-959-8281 from Canada or the United States. Telephone agents are available: Monday to Friday: 6:30 am to 11 pm (EST) Saturday: 7:30 am to 8 pm (EST) Sunday: Closed Public holidays: Closed For business enquiries, call 1-800-959-5525. Individuals in the territories Call 1-866-426-1527 for tax and benefit information for residents of Yukon, the Northwest Territories, and Nunavut (Calls from area code 867 only). For businesses in the territories, call 1-866-841-1876. Teletypewriter (TTY) and Video Relay Service (Canada VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. If you use the Canada VRS application, call 1-800-561-6393. If you use an operator-assisted relay service, call one of the CRA's regular telephone numbers instead of the TTY or Canada VRS number. PAGE 7 Gather your documents Gather all of the information slips, receipts and supporting documents that you need to report your income and claim any deductions, credits or expenses. Missing slips or receipts File your return on time even if you do not have all of your slips or receipts. You are responsible for reporting your income from all sources to avoid any penalties and interest that could be charged. If you have not received your slips by early April or if you have questions about an amount on a slip, contact the payer. If you know you will not be able to get a missing information slip by the due date, use your final pay stub or statement to estimate your income and deductions, credits and expenses that you can claim. Enter the estimated amounts on the appropriate lines of your return. Completing your return Step 1 - Identification and other information Use the instructions on your return to complete Step 1. Email address Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to My Account at canada.ca/my-cra-account and selecting the "Notification preferences" service. Terms of use for email notifications - The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information - Any mail that is eligible for electronic delivery will no longer be printed and mailed - The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service - To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account - All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent - It is your responsibility to make sure that the email address provided to the CRA is up to date - CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them - Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications - These terms of use may change from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service Social insurance number (SIN) For more information about the SIN, including how to apply for one, go to canada.ca/social-insurance-number. Marital status Tick the box on your return that applies to your marital status on December 31, 2024. Married means that you have a spouse. This term only applies to a person you are legally married to. Living common-law means that you are living in a conjugal relationship with a person who is not your married spouse and at least one of the following conditions applies: - This person has been living with you in a conjugal relationship for at least 12 continuous months Note In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship. - This person is the parent of your child by birth or adoption - This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on this person for support Separated means that you have been living apart from your spouse or common- law partner because of a breakdown in the relationship for a period of at least 90 days. Note You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. An involuntary separation could happen when one PAGE 8 spouse or common-law partner is living away for work, school or health reasons, or is incarcerated. Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day you started living apart. If you file your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable. If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change your marital status to "separated" using the first day of the 90-day period as your date of separation. See "Digital services for individuals" on page 55 for ways to change your marital status online or complete and send Form RC65, Marital Status Change, to the CRA. Note You must file an amended return to adjust your entitlement for any credits claimed or to apply for credits that you may not have been entitled to when you were married or living common-law. Widowed means that you had a spouse or common-law partner who is now deceased. Divorced means that you are legally divorced from your former spouse. Single means that none of the other marital statuses applies to you. Residence information Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2024. Your spouse's or common-law partner's information Enter the information and amounts that are reported on your spouse's or common-law partner's return. If they are not filing a return, enter the amounts that they would report if they were filing a return, even if their income is zero. Notes Your spouse or common-law partner may still have to file a 2024 return even if you enter their amounts on page 1 of your return. See "Who has to file a return" on page 3. If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits: - their first name - their social insurance number - their net income before the date of separation or before their date of death Residency information for tax administration agreements This section of your return includes one or more questions depending on where you live. Your response to these questions will not affect the amount of tax you have to pay. It is important to complete this section to make sure that the correct amount of revenue is directed to the appropriate Indigenous government. If you are a resident of Newfoundland and Labrador, Northwest Territories or Yukon, you must identify on your return if you resided on the settlement lands of an Indigenous government on December 31, 2024. You may also have to identify if you are a citizen or member of any of the following: - Nunatsiavut Government (in Newfoundland and Labrador) - Tåîchô Government and Délînê Got'înê Government (in the Northwest Territories) - the 11 self-governing Yukon First Nations To find out if your residence is on Indigenous government lands with a First Nation Personal Income Tax Agreement, go to canada.ca/indigenous-government- lands. Elections Canada Ticking yes in the "Elections Canada" section of your return is an easy way to keep your voter registration up to date, if you are qualified to vote. As well, Canadian youth aged 14 to 17 have the opportunity to add their names to the Register of Future Electors. Elections Canada will use the information you provide to update the National Register of Electors (the database of Canadian citizens qualified to vote in federal elections, by-elections and referendums) or, if you are 14 to 17 years of age, to update the Register of Future Electors. The Register of Future Electors allows young Canadian citizens aged 14 to 17 to register with Elections Canada before turning 18. Once they turn 18 and their eligibility to vote is confirmed, they are added to the National Register of Electors. Elections Canada uses the information in the National Register of Electors to prepare lists of electors for federal elections, by-elections and referendums and to communicate with voters. Other uses of the information permitted under the Canada Elections Act include providing voter information to provincial and territorial electoral agencies for uses permitted under their respective legislation, and providing voter information (not including birth dates) to members of Parliament, registered and eligible political parties, and candidates at election time. Information in the Register of Future Electors cannot be shared with members of Parliament, registered or eligible political parties, or candidates. However, it can be shared with the provincial and territorial electoral agencies that are allowed to collect future elector information under their respective legislation. It can also be used by Elections Canada to provide youth with educational information about the electoral process. PAGE 9 Only persons 18 years of age or older who have Canadian citizenship are qualified to vote. Generally, you are a Canadian citizen either by birth or if you have obtained Canadian citizenship through the formal process of becoming a Canadian citizen (naturalization). If you are unsure about your Canadian citizenship status, refer to the Immigration, Refugees and Citizenship Canada website at canada.ca/canadian-citizenship. Questions A and B are optional. If you are a Canadian citizen 18 years of age or older, you will not lose your right to vote regardless of your responses. The CRA does not use this information for the purpose of processing your return. If you have Canadian citizenship and authorize the CRA to share your name, address, date of birth and Canadian citizenship confirmation with Elections Canada, tick yes to both questions. If you do not authorize the CRA to share your information with Elections Canada, tick no to question B. If you do not have Canadian citizenship, tick no to question A and leave question B blank. If during the year you change your mind about the CRA sharing your information with Elections Canada, call the CRA at 1-800-959-8281 to remove your authorization. To be removed from either Register, contact Elections Canada at elections.ca. If you tick no to question B: - The CRA will not give any of your information to Elections Canada - Elections Canada will not remove your information from either Register if your name is already there, or from federal lists of electors if you are a Canadian citizen 18 years of age or older - You will have to register before you vote if there is a federal election, by-election or referendum and you are a Canadian citizen 18 years of age or older who is not already registered with Elections Canada - You will have to take steps to register with Elections Canada in order to vote when you turn 18 years of age Deceased persons If you are completing a return for a deceased person who consented to provide information to Elections Canada on their last return, the CRA will notify Elections Canada to have the deceased person's name removed from the relevant Register. For more information, visit elections.ca or call 1-800-463-6868. Teletypewriter (TTY) users can call 1-800-361-8935. Foreign property Specified foreign property includes: - funds or intangible property (patents, copyrights, etc.) situated, deposited, or held outside Canada - tangible property situated outside Canada - a share of the capital stock of a non-resident corporation held by you or an agent on your behalf - an interest in a non-resident trust that was acquired for consideration - shares of corporations resident in Canada held by you or for you outside Canada - an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement - an interest in, or right with respect to, an entity that is a non-resident - a property that is convertible into, exchangeable for, or confers a right to acquire, a property that is specified foreign property - a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable - precious metals, gold certificates, and future contracts held outside Canada - an interest in, or right to acquire, any property that is a specified foreign property Note An interest in a foreign life insurance policy generally meets the definition of specified foreign property. Specified foreign property does not include: - a property used or held exclusively in carrying on an active business - a share of the capital stock or indebtedness of a foreign affiliate - a personal-use property - an interest in a trust that is one of the following: a) a trust that is governed by a foreign retirement arrangement b) a trust that is: -- resident of a country where income tax is imposed -- exempt from paying income tax under the laws of b) -- established to administer or provide benefits under superannuation, pension or retirement funds or plans, or any funds or plans established to provide employee benefits that are either: - maintained primarily for the benefit of non-resident individuals - governed by an employees profit sharing plan - an interest in, or right to acquire, any property that is not a specified foreign property Notes Specified foreign property held in a Canadian mutual fund, registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP) or tax-free savings account (TFSA) is excluded from Form T1135 reporting requirements. PAGE 10 You must file Form T1135 for 2024 no later than April 30, 2025, or June 15, 2025, if you (or your spouse or common-law partner) carried on a business in 2024, other than a business whose expenditures are primarily made in the course of a tax shelter investment. For more information, see Form T1135. For more information about foreign reporting, go to canada.ca/cra-foreign- income-verification. Step 2 - Total income Income you earned that was not reported on an information slip must still be reported on your tax return. Amounts that are not reported or taxed You do not have to report certain non-taxable amounts as income, including: - lottery winnings of any amount, unless the prize can be considered income from employment, a business or property, or a prize for achievement - most gifts and inheritances - amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service - the GST/HST credit (and related provincial and territorial credits and benefits), CCB (and related provincial and territorial benefits) and CCR - family allowance payments and the supplement for handicapped children paid by the Province of Quebec - compensation received from a province or territory if you were a victim of a criminal act or motor vehicle accident - most amounts received from a life insurance policy following someone's death - most types of strike pay that you received from your union, even if you performed picketing duties as a requirement of membership Note Income earned on any of the above amounts is taxable. For example, any interest that you earn when you invest lottery winnings must be reported on your return. - amounts that are exempt from tax under the Indian Act (for more information, go to canada.ca/section87-tax-exemption) Notes Complete Form T90, Income Exempt from Tax under the Indian Act, to help the CRA calculate your CWB, Canada training credit limit and your provincial or territorial benefits. The CRA uses the term "Indian" because it has legal meaning in the Indian Act. - most amounts received from a TFSA Reporting foreign income and other foreign amounts Report, in Canadian dollars, your foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day that the amount arises. In certain situations, the CRA will accept an exchange rate quoted by another source other than the Bank of Canada if the rate is: - widely available - verifiable - published by an independent provider on an ongoing basis - recognized by the market - used in accordance with well-accepted business principles - used to prepare financial statements (if any) - used consistently from year to year Each of the conditions above must be met for the rate to be accepted. Other sources of foreign exchange rates that the CRA generally accepts include rates from Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation. In certain circumstances, an average of exchange rates over a period of time may be used to convert foreign currency amounts. See Income Tax Folio S5-F4- C1, Income Tax Reporting Currency. Also refer to this folio for information about converting foreign amounts generally. For more information about converting foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit. Line 10100 - Employment income Emergency services volunteers You may have received a payment from an eligible employer, such as a government, a municipality or another public authority for your work as: - a volunteer ambulance technician - a volunteer firefighter - a search and rescue volunteer - another type of emergency worker The T4 slips issued by this authority will generally show only the taxable part of the payment in box 14 of your T4 slip, which is the part that is more than $1,000. The exempt part of a payment is shown in box 87 of your T4 slips. If you provided volunteer emergency services for more than one employer, you can claim the $1,000 exemption for each of your eligible employers. As an emergency services volunteer, you may qualify to claim the $6,000 volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA). PAGE 11 If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (lines 31220 and 31240 of your return), you must choose which one you would like to claim. If you choose to claim the $1,000 exemption, report only the amounts from box 14 of your T4 slips on line 10100 of your return and do not claim an amount on line 31220 or line 31240 of your return. Report the exempt part of the payment from box 87 of your T4 slips on line 10105 of your return. If the authority employed you (other than as a volunteer) for the same or similar duties, or if you choose to claim the VFA or SRVA, the full payment is taxable. Add the amounts from boxes 87 and 14 of your T4 slips and report the total on line 10100 of your return. Security options benefits Report taxable benefits you received in 2024 (or carried forward to 2024) on certain security options you exercised. For more information, see Guide T4037, Capital Gains. Wage-loss replacement plan income If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slips, you may not have to report the full amount on your return. Report the amount you received minus the contributions you made to the plan if you did not use them on a previous year's return. Report, on line 10130 of your return, your total contributions to your WLRP shown in the supporting documents from your employer or insurance company. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans. Member of the clergy If you received a housing allowance or an amount for eligible utilities as a member of the clergy and the amount is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return. Report the amount from box 30 of your T4 slips on line 10400 of your return. Line 10105 - Tax-exempt income for emergency services volunteers Report the emergency services volunteer exempt amount from box 87 of your T4 slips on line 10105 of your return. If you provided volunteer emergency services for more than one employer, you can claim the $1,000 exemption for each of your eligible employers. Line 10120 - Commissions included on line 10100 Report on line 10120 of your return the total commissions shown in box 42 of all your T4 slips received as an employee. This amount is already included in your income on line 10100 of your return. Do not add it again when you calculate your total income on line 15000 of your return. If you have commission expenses, see line 22900. If you are a self-employed commission salesperson, see Guide T4002, Self- employed Business, Professional, Commission, Farming, and Fishing Income, to find out how to report your commission income and claim your expenses. Report on line 10120 of your return the total commissions shown in box 42 of all of your T4 slips. Line 10130 - Wage-loss replacement contributions If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slip, you may not have to report the full amount on your return. Report the amount you received minus the contributions you made to the plan if you did not use them on a previous year's return. Do not include this amount when you calculate your total income on line 15000 of your return. Report, on line 10130 of your return, your total contributions to your WLRP shown in the supporting documents from your employer or insurance company. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans. Line 10400 - Other employment income Report the total of the following amounts on line 10400: - amounts from your T4, T4A, and T4PS slips as instructed on the back of these slips - employment income not reported on a T4 slip such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment lines (13499 to 14300) of your return - total research grants minus expenses from the grant that you received. Report the net amount on line 10400 of your return. Your expenses cannot be more than the amount of your grant. Attach a list of your expenses relating to research grants to your paper return. For more information, see Guide P105, Students and Income Tax - clergy's housing allowance or an amount for eligible utilities from box 30 of your T4 slips. You may be able to claim a deduction on line 23100 of your return. If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return - foreign employment income reported in Canadian dollars (see "Reporting foreign income and other foreign amounts" on page 10). If the amount on your United States W-2 slip has been reduced by contributions to a 401(k), 457 or 403(b) plan, US Medicare and Federal Insurance Contributions Act (FICA), you must add these contributions to your foreign employment income on line 10400 of your Canadian return. These contributions may be deductible. See line 20600 on page 19 - income-maintenance insurance plans (wage-loss replacement plans) from box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount you received minus PAGE 12 contributions you made to the plan if you did not use them on a previous year's return. For more information, see archived Interpretation Bulletin IT- 428 - certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates if you are an employee who paid and deducted union dues or employment expenses in 2023 or earlier, and you received a GST/HST or QST rebate in 2024 for those dues or expenses. Report the rebate you received on line 10400 of your return. A rebate you can claim capital cost allowance on is treated differently. For more information, see Chapter 10 of Guide T4044, Employment Expenses - royalties shown in box 17 of a T5 slip received for your work or invention if there are no associated expenses (Royalties received in the course of a business, or related incurred expenses, should be reported as self-employment income on line 13500 of your return. Other types of royalties should be reported on line 12100 of your return. For more information, see Income Tax Folio S4-F14-C1, Artists and Writers) Line 11300 - Old age security (OAS) pension Enter the amount of taxable pension benefits from box 18 of your T4A(OAS) slip. If you have not received your T4A(OAS) slip, go to canada.ca/esdc or call 1-800-277-9914. Line 11400 - CPP or QPP benefits Enter the amount of taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from box 20 of your T4A(P) slip. If you have not received your T4A(P) slip, go to canada.ca/esdc or call 1-800-277-9914. Box 16 - Disability benefit Enter this amount on line 11410 of your return. This amount is already included in box 20. Do not add it to your income on your return. Box 17 - Child benefit This amount is already included in box 20. Report a child benefit only if you received it because you were the child of a deceased or disabled contributor. Any benefit paid for your children is considered their income even if you received the payment. Box 18 - Death benefit This amount is already included in box 20. Do not report this amount if you are filing a return for a deceased person. If you received this amount as the beneficiary of the deceased person's estate, include it on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more information, go to canada.ca/taxes-deceased, and see Guide T4013, T3 Trust Guide. Lump-sum benefits If you received a lump-sum CPP or QPP payment in 2024, parts of which were for previous years, report the whole payment amount on line 11400 of your 2024 return. If the total of the parts that relate to previous years is $300 or more, the CRA will calculate the tax payable on those parts as if you received them in those years only if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment. Attach a letter from Service Canada to your paper return showing the amount of the lump-sum benefit payment that relates to the previous years unless these amounts are shown on your T4A(P) slip. Line 11500 - Other pensions and superannuation Report any other pensions and superannuation you received as shown on the back of your information slips. For a summary of where retirement income should be reported, see the table on page 57. Pension income splitting You may be able to make a joint election with your spouse or common-law partner to split the payments that you reported on line 11500 of your return if you and your spouse or common-law partner were: - residents of Canada on December 31, 2024 (or on the date of death for the individual who died) - not living separate and apart from each other, because of a breakdown in your marriage or common-law relationship, at the end of the year and for a period of 90 days or more beginning in the year To make this election, you and your spouse or common-law partner must complete Form T1032, Joint Election to Split Pension Income. The transferring spouse or common-law partner must report the full amount of income on line 11500 of their return and claim a deduction for the elected split pension amount on line 21000 of their return. Pensions from a foreign country Report in Canadian dollars your gross foreign pension income received in the year (see "Reporting foreign income and other foreign amounts" on page 10). Attach a note to your paper return identifying the type of pension that you received from a foreign country and the country that it came from. In some cases, amounts that you receive may not be considered pension income and may have to be reported somewhere else on your return. United States individual retirement arrangement (IRA) If you received amounts from an IRA or converted an IRA to a "Roth" IRA during the year, call the CRA. You can claim a deduction on line 25600 of your return for the part of your foreign pension income that is tax-free in Canada because of a tax treaty. See line 25600 on page 29. PAGE 13 United States Social Security Report the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf. You can claim a deduction for part of this income. See line 25600 on page 28. Line 11600 - Elected split-pension amount Report the amount of pension income transferred to you by your spouse or common-law partner if you both made a joint election to split pension income by completing Form T1032, Joint Election to Split Pension Income. For more information, see line 11500 in the previous section. Income reported on line 11600 may be eligible for the pension income amount on line 31400 of your return. See Part 4 of your Form T1032 to calculate the amount you can claim. Line 11700 - Universal child care benefit (UCCB) You must report the UCCB lump-sum payment that you received for previous tax years on your 2024 return. If you had a spouse or common-law partner on December 31, 2024, whoever has the lower net income for 2024 must report the UCCB lump-sum payment. If you were a single parent on December 31, 2024, you can include the UCCB lump-sum payment as your own income. To choose this option, enter on line 11700 of your return the amount from box 10 of the RC62 slip. (Do not report the amount on line 11701 of your return.) Alternatively, you can include the UCCB lump-sum payment as income of the dependant you are claiming on line 30400. If you are not claiming an amount on line 30400 of your return, you can include the amount as income of a child you received the UCCB for on line 11701 of your return instead of on line 11700 of your return. UCCB repayment If you or your spouse or common-law partner repaid an amount included in either of your incomes for a previous year, see line 21300. UCCB lump-sum payments of $300 or more If the UCCB lump-sum payment is $300 or more, the CRA will calculate the tax payable as if you had received the amount in each of the previous years if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment. This special calculation does not apply if you designated the lump-sum payment to a dependant and entered the amount on line 11701 of your return. Notes The UCCB was a taxable benefit paid to eligible individuals, regardless of their income, for children under 18 years of age. Payments ended as of July 2016 but lump-sum amounts continue to be paid retroactively. The Canada child benefit (CCB), which is an income-tested, non-taxable benefit, replaced the UCCB in 2016. Completing your return Enter the amount from box 10 of the RC62 slip on line 11700 of the return. Line 11701 - UCCB amount designated to a dependant If you were a single parent on December 31, 2024, you can include all of the UCCB amount in the income of a child you received the UCCB for on line 11701 of your return if you are not claiming an amount on line 30400 of your return. Enter the amount from box 10 of the RC62 slip on line 11701 of your return. (Do not report the amount on line 11700 of your return.) If you are including all of the UCCB lump-sum payment that you received in 2024 on line 11700 of your return, do not report the amount on line 11701 of your return. If you or your spouse or common-law partner had to repay an amount that was included in your or your spouse's or common-law partner's income for a previous year, see line 21300. If you received a UCCB lump-sum payment of $300 or more, see line 11700. Line 11900 - Employment insurance and other benefits See the back of your T4E slip to find out how to report these amounts. If you have received employment insurance (EI) maternity and parental benefits or provincial parental insurance plan (PPIP) benefits, see line 11905 for additional instructions on reporting these amounts. If you already repaid the excess benefits that you received directly to the payer, you may be able to claim a deduction. See line 23200 on page 24. Line 11905 - Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits Report the total of the following amounts: - EI maternity and parental benefits from box 37 of your T4E slip - PPIP benefits from box 36 of your T4E slip These amounts are already included on line 11900 of your return so do not add them again when you calculate your total income on line 15000 of your return. PAGE 14 Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations Canadian-source dividends are profits that you receive from your share of the ownership in a corporation. There are two types of dividends - eligible dividends and other than eligible dividends - that you may have received from taxable Canadian corporations. If you need more information about the type of dividends that you received, contact the payer of your dividends. Dividends are usually shown on a T5 Slip, T4PS Slip, T3 Slip or T5013 Slip. Complete the chart for lines 12000 and 12010 using your Federal Worksheet or report your dividends on your return as follows: \\\ Taxable amount of dividends (eligible and other than eligible: Enter on line 12000 of your return the total of the amounts shown on the following slips: - Boxes 32 and 50 of all T3 slips - Boxes 25 and 31 of all T4PS slips - Boxes 11 and 25 of all T5 slips - Boxes 130 and 133 of all T5013 slips Taxable amount of dividends (other than eligible): Enter on line 12010 of your return the total of the amounts shown on the following slips: - Box 32 of all T3 slips - Box 25 of all T4PS slips - Box 11 of all T5 slips - Box 130 of all T5013 slips \\\ If you did not receive an information slip Complete the chart for lines 12000 and 12010 using your Federal Worksheet or report your dividends on your return as follows: \\\ Eligible dividends Multiply the actual amount you received by 138% Include this amount on line 12000 of your return. Other than eligible dividends Multiply the actual amount you received by 115% Include this amount on lines 12000 and 12010 of your return. \\\ Tax Tips In some cases, it may be better for you to report all of the taxable dividends that your spouse or common-law partner received from taxable Canadian corporations. You can do this only if it allows you to claim, or increase your claim, for the spouse or common-law partner amount on line 30300 of your return. If you choose this option, do not include these dividends in your spouse's or common-law partner's income. You may be able to claim a dividend tax credit on line 40425 for dividends that you received from taxable Canadian corporations. Loans and transfers of property Special rules apply for income from property (including shares) that one family member lends or transfers to another. You may have to report income, such as dividends (line 12000) or interest (line 12100) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of 2024. This includes loans or transfers to a trust in favour of such a person. You may also have to report capital gains (line 12700) from property that you loaned or transferred to: - your spouse or common-law partner - a trust for your spouse or common-law partner For more information, see archived interpretation bulletins IT-510, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor, and IT- 511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide. Line 12100 - Interest and other investment income Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your return. Generally, you report your share of interest from a joint investment based on how much you contributed to it. Notes Special rules apply for income from property (including money) that one family member lends or transfers to another. For more information, see "Other amounts you have to report on your return" on page 18. Generally, when you invest your money in your child's name, you have to report the income from those investments on your return. However, if you deposited Canada child benefit payments into a bank account or trust in your child's name, the interest earned on those payments must be included in your child's income. Foreign income If you received foreign interest or dividend income, report it in Canadian dollars. See "Reporting foreign income and other foreign amounts" on page 10. If, as a shareholder in a foreign corporation, you received certain shares in another foreign corporation, you may not have to report any amount as income for receiving those shares. Bank accounts Report interest paid or credited to you in 2024 even if you did not receive an information slip. You may not receive a T5 slip for amounts under $50. Term deposits, guaranteed investment certificates and other similar investments The income you report is based on the interest you earned during each complete investment year. For example, if you made a long-term investment on July 1, 2023, report the interest that accumulated up until the end of June 2024 on your 2024 return even if you do not receive a T5 slip. Report the interest from July 2024 to June 2025 on your 2025 return. PAGE 15 Treasury bills If you disposed of a treasury bill when it matured in 2024, you have to report the difference between the price you paid and the proceeds of disposition shown on your T5008 slips or account statement as interest. If you disposed of a treasury bill before it matured in 2024, you may also have to report a capital gain (or loss). For more information, see Guide T4037, Capital Gains. Earnings on life insurance policies Report the earnings that have accumulated on certain life insurance policies, the same way you do for other investments, from the T5 slip that your insurance company sends you. For policies bought before 1990, you can choose to report accumulated earnings every year by telling your insurer in writing. Line 12200 - Net partnership income (limited or non-active partners only) Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if you were either of the following: - a limited partner - a partner who was not actively involved in the partnership and not otherwise involved in a business or profession similar to that carried on by the partnership If neither of these conditions apply to you, report your share of the partnership's net income (or loss) on the applicable self-employment line (13500, 13700, 13900, 14100 and 14300) of your return. Report your net rental income (or loss) from a partnership on line 12600 of your return, and your net farming income (or loss) from a partnership on line 14100 of your return. Attach a copy of the partnership's financial statement to your paper return if you did not receive a T5013 slip. Note If the partnership has a loss, the amount you can claim may be limited. If you have a tax shelter, see "Other amounts you have to report on your return" on page 18. If all or part of the income was earned in a province or territory other than your province or territory of residence, or if it was earned outside Canada, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions. Note You may have to make Canada Pension Plan (CPP) contributions on the net income reported on line 12200 of your return. See line 22200 on page 22. Line 12500 - Registered disability savings plan (RDSP) income If you received income from an RDSP in 2024, enter the amount shown in box 131 of your T4A slips. Note The RDSP income you report will not be included in the calculation of your GST/HST credit, Canada child benefit (CCB) payments, social benefits repayment (line 23500), refundable medical expense supplement (line 45200), or Canada workers benefit (CWB) (line 45300), if applicable. Line 12600 - Rental income Rental income is income that you earn from renting property you own or have use of. You can own the property by yourself or with someone else. Rental income includes income from renting a house, apartment, room, space in an office building, or other real or movable property. NEW! As of January 1, 2024, individuals are no longer able to deduct expenses related to non-compliant short-term rentals. This change applies to all expenses, including interest expenses incurred after 2023 to earn income from operating non-compliant short-term rentals. For more information about these changes, see Guide T4036, Rental Income. Line 12700 - Taxable capital gains Usually, you have a capital gain or loss when you sell or dispose of capital property. Capital property may include real estate, such as your principal residence, or shares like mutual funds. You may also have a capital gain or loss if you are considered to have disposed of property (see the definition of "deemed disposition" on Schedule 3, Capital Gains or Losses). If you sold your principal residence in 2024, complete Part 1 of Schedule 3. For more information, see Guide T4037, Capital Gains. If you sold or disposed of property in 2024 and your taxable capital gains for the year were more than your allowable capital losses, you have to include the difference on line 12700 of your return. Flipped property Any gain from the disposition of a housing unit (including a rental property) located in Canada, or a right to acquire a housing unit located in Canada, that you owned or held for less than 365 consecutive days before its disposition is deemed to be business income and not a capital gain, unless the property was already considered inventory or the disposition occurred due to, or in anticipation of, certain life events. If the property is not considered a flipped property, whether the income from selling the property should be treated as business income or as a capital gain depends on the specific details of the situation. If the disposition is considered: - a capital gain, complete Schedule 3 - business income, complete Form T2125, Statement of Business or Professional Activities For more information about flipped property and life-event exceptions, go to canada.ca/cra-property-flipping or see Schedule 3. For more information about business income, go to canada.ca/taxes-business- income or see PAGE 16 Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. Crypto-assets If you dispose of crypto-assets and other similar properties other than in the course of a business that you operate or an adventure in the nature of trade, the CRA may consider any resulting gain or loss to be a capital gain or capital loss. For more information about crypto-assets, go to canada.ca/cra-crypto-assets. Line 12900 - Registered retirement savings plan (RRSP) income See the back of your T4RSP slip and the retirement income summary table on page 57 to find out how to report the amount. Regardless of your age, if you received income upon the death of your spouse or common-law partner, as shown on a T4RSP slip, report it on line 12900 of your return even if the amount was transferred to an RRSP, a pooled registered pension plan (PRPP), a specified pension plan (SPP), a registered retirement income fund (RRIF) or an annuity. You may be able to claim a deduction. For more information, see Guide RC4177, Death of an RRSP Annuitant. RRSPs for spouse or common-law partner Your spouse or common-law partner may have to report some or all of the RRSP income from boxes 20, 22 and 26 of your T4RSP slips if they contributed to any of your RRSPs in 2022, 2023 or 2024. If so, your T4RSP slips should show yes ticked in box 24 and your spouse's or common-law partner's social insurance number should appear in box 36. Complete Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income, to calculate the amount that you and your spouse or common-law partner must report on line 12900 of your returns. Note If you and your spouse or common-law partner were living apart because of a breakdown in the relationship when you withdrew funds from your RRSP, you have to report the whole amount shown on your T4RSP slips. For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement. Repayments under the Home Buyers' Plan (HBP) and the Lifelong Learning Plan (LLP) If you withdrew funds from your RRSP under the HBP or the LLP in previous years, you may have to make a repayment to your RRSP, PRPP or SPP for 2024. If you are making a repayment, complete Schedule 7. If you repay less than the minimum amount for the year, you have to report the difference on line 12900 of your return. For more information, see Part B of Schedule 7. Note Do not send your repayment to the CRA. Line 12905 - Taxable first home savings account (FHSA) income Enter the amount from box 22 of all T4FHSA slips. Also enter the amount from box 26 if the amount that you were deemed to have received on FHSA cessation was related to your own FHSA. For more information about FHSAs, go to canada.ca/fhsa. Line 12906 - Taxable FHSA income - other Other taxable first home savings account (FHSA) income includes the following: - the amount of taxable distributions that you received in the year as a beneficiary upon the death of an FHSA holder - the fair market value of any property in the FHSA that was used as security for a loan - any property that remains in the deceased holder's FHSA at the end of the exempt period you are entitled to as a beneficiary Enter the amount from boxes 24 and 28 of all T4FHSA slips. Also enter the amount from box 26 if the amount that you were deemed to have received on FHSA cessation was related to an FHSA that you were entitled to as a beneficiary. Line 13000 - Other income Report any taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return. Attach a note to your paper return if you have more than one type of income. Specify each type of income you are reporting. Note Special rules apply for income from property that one family member lends or transfers to another. For more information, see "Other amounts you have to report on your return" on page 18. Lump-sum payments Report lump-sum payments from a pension or a deferred profit sharing plan (DPSP) that you received when you left a plan. If you received a lump-sum payment in 2024 that included amounts you earned in previous years, you have to report the whole payment on your 2024 return. Generally, these amounts are reported on line 13000 of your return; however, if you are reporting a lump-sum payment from a specified pension plan (SPP) or a money purchase registered pension plan, see the retirement income summary table on page 57 to find out how to report these amounts. For information about retroactive lump-sum payments, see page 19. PAGE 17 Death benefits (other than CPP or QPP death benefits) A death benefit is an amount that you receive on or after an employee's death in recognition of their service in an office or employment. Death benefits (other than those from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)) are shown in box 106 of your T4A slips or box 26 of your T3 slips. You may not have to pay tax on up to $10,000 of the benefit amount that you received. If you are the only one to receive a death benefit, report the amount that is more than $10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000. To find out what to report if you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT- 508R, Death Benefits. CPP or QPP death benefit If you received a CPP or QPP death benefit as the beneficiary of the deceased person's estate, report the amount on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip. Other types of income Report the following income on line 13000 of your return: - Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant from box 130 of your T4A slips (for more information, go to canada.ca/apprenticeship-incentive-grant, see Guide P105, Students and Income Tax, or call 1-866-742-3644) - amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA slips (for more information, see the back of your slips) - training allowances or any other amount from box 028 of your T4A slips (other than amounts already noted for this line and lines 10400, 11500 and 12500 of the return) - payments from a trust from box 26 of your T3 slips - payments from a registered education savings plan (RESP) from box 040 (see line 41800 on page 47) or box 042 of your T4A slips - certain annuity payments - certain payments from a tax-free savings account (TFSA) from box 134 of your T4A slips - certain amounts from a registered retirement income fund (RRIF) from box 22 of your T4RIF slips Notes If you rolled over an amount to a registered disability savings plan (RDSP), see line 23200 on page 24 for information about the corresponding deduction. For more information about RDSPs, go to canada.ca/taxes-rdsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan. - grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (from box 136 of your T4A slip) - PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner - retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips - income from the disposition of Canadian Resource Property or negative balance(s) of the resource pools calculated at the end of the year in Section II on Form T1229, Statement of Resource Expenses and Depletion Allowance Line 13010 - Taxable scholarships, fellowships, bursaries and artists' project grants Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption. If you received a research grant, see line 10400 on page 11. Certain scholarships, fellowships and bursaries are not taxable, such as: - elementary and secondary school scholarships and bursaries - post-secondary school scholarships, fellowships and bursaries received in 2024 if you are considered a qualifying student for 2023, 2024 or 2025 If you received an artists' project grant, you may be able to claim certain exemptions. For more information, go to canada.ca/taxes-students or see Guide P105, Students and Income Tax, Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance, and Income Tax Folio S4-F14-C1, Artists and Writers. Lines 13499 to 14300 - Self-employment income Report your gross and net income (or loss) from self-employment income on lines 13499 to 14300 of your return. If you have a loss, show it on the applicable line in brackets. If you received a government loan, the loan is not taxable but you have to include in your business income any portion of the loan that is forgivable in the year received. If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. You have to file Form T1139, Reconciliation of 2024 Business Income for Tax Purposes, with your 2024 return to keep a year-end that does not finish on December 31, 2024. PAGE 18 Note You may have to make Canada Pension Plan (CPP) contributions on your self- employment earnings. See line 22200 on page 22. Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, includes information you may need to calculate your self- employment income, including enhanced capital cost allowance (CCA) calculations for certain property (for example, eligible zero-emission vehicles purchased after March 18, 2019). If you were a limited or non-active partner, report your net income (or loss) from rental operations on line 12600 of your return and your net farming income (or loss) on line 14100 of your return. Report other net income or losses on line 12200 of your return. If you were an active partner and you received a T5013 slip, report on your return the gross amount from boxes 118, 121, 123, 125 and 127. Report your share of the partnership's net income (or loss) from boxes 101, 103, 116, 120, 122, 124 and 126 on the applicable lines of your return. If you did not receive a T5013 slip, follow the instructions on the applicable self- employment form and report your share of the partnership's net income (or loss) on the applicable self-employment line of your return. Attach to your paper return a copy of the applicable self-employment forms or the partnership's financial statement showing your income and expenses. If you have a tax shelter, see "Other amounts you have to report on your return" on page 18. Line 14400 - Workers' compensation benefits Workers' compensation benefits are compensation paid related to an injury, disability, or death to a worker, under the law of Canada or a province or territory. These amounts are shown in box 10 of a T5007 slip and include: - benefits that are a wage-loss replacement for time lost from employment due to a compensable injury or condition - wage-loss replacement income paid to an injured worker who suffered a partial, total, temporary, or permanent disability as a result of a work- related accident - compensation for future loss of earnings made to an injured worker who suffers from an injury resulting in permanent impairment or temporary disability - survivor benefits that are periodic payments to a dependent spouse or common-law partner, dependent children, or orphans - wage-loss replacement income periodically paid to a surviving spouse or common-law partner to replace the income that a worker who died in a work- related accident or as a result of an industrial accident would have earned Tax tip Generally, you can claim a deduction on line 25000 of your return for the amount that you entered on line 14400. For more information, go to canada.ca/line-14400. Line 14500 - Social assistance payments If you did not have a spouse or common-law partner, report the amount from box 11 of your T5007 slip and box A of your Relevé 5 Slip, Benefits and Indemnities (Revenu Québec), if applicable. If you had a spouse or common-law partner, the spouse or common-law partner with the higher net income on line 23600 of their return (not including these payments or the deductions on line 21400 or line 23500 of their return) must report all of the payments even if that person's name is not shown on the slip. If you and your spouse or common-law partner have the same net income, the person named on the T5007 slip (or the "bénéficiaire" on the Relevé 5 slip) must report the payments. You do not have to report certain social assistance payments that you or your spouse or common-law partner received for being a foster parent or for caring for an adult with a disability who lived with you. However, if the payments are for caring for your spouse or common-law partner or any person related to either of you, the spouse or common-law partner who has the higher net income must report those payments. You do not have to report income that you received for social assistance payments under a program of the Government of Canada, the government of a province or territory, or of an Indigenous governing body if the following conditions are met: - The payments were made for the temporary care and upbringing of a child in need of protection - The child would be considered your child if you did not receive payments under the program (the child is wholly dependent upon you) - No special allowances under the Children's Special Allowances Act were payable for the child for the period that the social assistance payment was made If you repay an amount that was shown on a T5007 slip or a Relevé 5 Slip in a previous year, the return for that year may be adjusted based on the amended slip provided. If you are registered or entitled to be registered under the Indian Act and were living on a reserve, complete Form T90, Income Exempt from Tax under the Indian Act, to report social assistance payments received from a First Nation or band council. Line 14600 - Net federal supplements paid The guaranteed income supplement that you received in the tax year, in addition to the net amount of a spouse's allowance, are shown in box 21 of your T4A(OAS) slip and must be reported as income. If you have a question about the amounts shown on your T4A(OAS) slip or your entitlement or eligibility for the guaranteed income supplement, contact Service Canada or call 1-800-277-9914. Report on line 14600 of your return the amount from box 21 of your T4A(OAS) slip. If the amount is negative, enter "0". PAGE 19 If your net income before adjustments on line 23400 of your return is: - $90,997 or less, claim a deduction on line 25000 of your return for the net federal supplements paid that you entered on line 14600 - more than $90,997, see line 25000 Other amounts you have to report on your return Retroactive lump-sum payments If you received a lump-sum payment of eligible income in 2024, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2024 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, issued by the payer. You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment. Loans and transfers of property You may have to report income, such as dividends (line 12000 of your return) or interest (line 12100 of your return) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of 2024. This includes loans or transfers to a trust in favour of such a person. You may also have to report capital gains (line 12700 of your return) from property that you loaned or transferred to your spouse or common-law partner or to a trust for your spouse or common-law partner. For more information, see archived Interpretation Bulletin IT-510, Transfers and Loans of Property made after May 22, 1985 to a Related Minor, Interpretation Bulletin IT-511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide. Tax shelters To claim deductions, losses or credits from tax shelter investments, see your T5003 and T5013 slips, and complete Form T5004, Claim for Tax Shelter Loss or Deduction. For more information about tax shelters, go to canada.ca/cra-tax- shelters. Step 3 - Net income Line 20600 - Pension adjustment Enter the pension adjustment amount as reported on your information slips. Special situations If you lived in Canada and participated in a foreign pension plan in 2024, you may have to enter an amount on line 20600 of your return. Contact the CRA for information. If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States (U.S.) arrangement), complete Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements. If you are temporarily working in Canada and you continue to participate in a qualifying retirement plan offered by your employer in the U.S., complete Form RC267, Employee Contributions to a United States Retirement Plan for Temporary Assignments. If you are a Canadian resident travelling to work in the U.S. and contributed to a U.S. employer-sponsored retirement plan, complete Form RC268, Employee Contributions to a United States Retirement Plan for Cross-Border Commuters. Line 20700 - Registered pension plan (RPP) deduction Generally, you can deduct the total of all amounts from box 20 of your T4 slips, box 032 of your T4A slips, and your union or RPP receipts. See Guide T4040, RRSPs and Other Registered Plans for Retirement, to find out how much you can deduct if you contributed: - more than $3,500 to an RPP and your information slips show a past-service amount for service before 1990 - an amount to an RPP in a previous year for a period before 1990 and you have not fully deducted that amount Note You may be able to deduct the contributions you made to a pension plan in a foreign country. To find out how much you can deduct, see line 20600 in the previous section. Line 20800 - RRSP deduction Deductible RRSP and PRPP contributions can be used to reduce your tax. Generally, any income you earn in the RRSP or PRPP is exempt from tax as long as the funds remain in the plan; however, you usually have to pay tax when you receive payments from these plans. Complete Schedule 7 and enter the result on line 20800 of your return. Attach receipts to your paper return for all amounts that you contributed to an RRSP, PRPP, or SPP from March 1, 2024 to March 3, 2025. Include receipts for contributions that you are not deducting on your 2024 return as well as receipts for contributions that you are designating as Home Buyers' Plan or Lifelong Learning Plan repayments. For more information, go to canada.ca/rrsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement. Line 20805 - FHSA deduction The first home savings account (FHSA) is a registered plan to help individuals save for their first home. Contributions to an FHSA are generally deductible and qualifying PAGE 20 withdrawals made from an FHSA to purchase a qualifying home are tax-free. Complete Schedule 15, FHSA Contributions, Transfers and Activities, to calculate your FHSA deduction and any unused FHSA contributions available for future years, Also complete this schedule to let the CRA know that you opened an FHSA or became a successor holder in 2024. For more information about FHSAs, go to canada.ca/fhsa. Line 20810 - Pooled registered pension plan (PRPP) employer contributions Enter the total of all amounts shown in the designated "employer contributed amount" box of your PRPP receipts. Do not report this amount as income nor deduct it on your return. The CRA will use this amount to calculate your RRSP/PRPP deduction limit and to determine the excess-contribution tax (if applicable). For more information, go to canada.ca/prpp-information-individuals. Line 21000 - Deduction for elected split-pension amount Claim the amount you are transferring to your spouse or common-law partner if you both made a joint election to split your eligible pension income by completing Form T1032, Joint Election to Split Pension Income. For more information, see line 11500 on page 12. Line 21200 - Annual union, professional or like dues Claim the total of the following amounts that you paid (or that were paid for you and reported as income) in the year related to your employment: - annual dues for membership in a trade union or an association of public servants - professional board dues required under provincial or territorial law - professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law - parity or advisory committee (or similar body) dues required under provincial or territorial law For more information, see archived Interpretation Bulletin IT-103R, Dues Paid to a Union or to a Parity or Advisory Committee, and Interpretation Bulletin IT-158R2, Employees' Professional Membership Dues. Line 21300 - Universal child care benefit (UCCB) repayment If you reported the universal child care benefit (UCCB) income in the previous year, you can claim the related 2024 repayment amount on line 21300 of your return. The UCCB repayment amount is shown in box 12 of your RC62 slip. Line 21400 - Child care expenses You or your spouse or common-law partner may have paid someone to look after your child so that one of you could earn employment or self-employment income, go to school or do research. The expenses are deductible only if the child was under 16 years of age or had an impairment in physical or mental functions at some time in 2024. For more information, see Form T778, Child Care Expenses Deduction. Line 21500 - Disability supports deduction Individuals who have an impairment in physical or mental functions and have paid for certain expenses can, under certain conditions, claim the disability supports deduction. Eligibility criteria If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could: - work - go to school - do research for which you received a grant Only the person with the disability can claim expenses for this deduction. If you lived outside Canada for part or all of the year and the CRA considers you to be a factual resident (see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status) or deemed resident of Canada, you can claim the expenses that you paid to a non-resident person for services provided outside Canada. Eligible expenses See the list of eligible expenses for the disability supports deduction and any certification from a medical practitioner that may be needed at canada.ca/line-21500. Amounts you cannot claim You cannot claim amounts you or someone else claimed as medical expenses (lines 33099 or 33199) or amounts for which anyone was reimbursed or entitled to be reimbursed by a non-taxable payment, such as insurance. However, the person with the disability can claim the medical expense on either line 21500 or line 33099. They could also split the claim between these two lines, as long as the total amount claimed is not more than the total expense. How to calculate your claim Use Form T929, Disability Supports Deduction, to calculate your deduction. Do not attach Form T929 or your receipts to your tax return. Keep them in case the CRA asks to see them at a later date. Reporting the amount on your tax return Enter the amount from line 12 of your Form T929, Disability Supports Deduction, on line 21500 of your tax return (Step 3 - Net income). PAGE 21 Expenses must be claimed in the same year they are paid. Unused amounts cannot be applied to another year. Line 21700 - Allowable business investment loss If you had a business investment loss in 2024, you may be able to deduct a portion of this loss from income. The amount that you can deduct is equal to your business investment loss for the year multiplied by 50%. This amount is called your allowable business investment loss (ABIL). Complete Schedule 3 while referring to Chart 6 of Guide T4037, Capital Gains, to determine your ABIL and business investment loss reduction, if applicable. Claim the deduction for the ABIL on line 21700 of your return. Enter your gross business investment loss for Period 1 on line 21698 of your return and that for Period 2 on line 21699 of your return. For more information, go to canada.ca/line-21700. Line 21900 - Moving expenses Generally, you can claim moving expenses you paid in 2024 if both of the following apply: - You moved to a new home to work or run a business out of a new location, or to be a student in full-time attendance in a post-secondary program at a university, college, or other educational institution - Your new home is at least 40 kilometres closer (by the shortest public route) to your new work location or school For more information, go to canada.ca/line-21900 or see Form T1-M, Moving Expenses Deduction (includes "Information about Moving Expenses"). Lines 21999 and 22000 - Support payments made Enter on line 21999 of your return the total amount of support payments you paid under a court order or written agreement, including any non-deductible child support payments you made. Note Do not include amounts that you paid that were more than the amounts specified in the order or agreement, such as pocket money or gifts that you sent directly to your children. Enter on line 22000 of your return the deductible part of the support payments that you made. You have to register your court order or written agreement with the CRA. For more information, including examples, go to canada.ca/line-22000. Line 22100 - Carrying charges, interest expenses and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: - fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), tax-free savings account (TFSA) and first home savings account (FHSA)) - fees for certain investment advice (see archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel) or for recording investment income - reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees) - most interest you paid on money you borrowed and used to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. - legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. For more information, see Guide P102, Support Payments. Policy loan interest To claim interest paid during the year on a policy loan made to earn income, ask your insurer to complete Form T2210, Verification of Policy Loan Interest by the Insurer. Refund interest If the CRA paid interest on your income tax refund, report the interest on line 12100 of your return in the year that you received it. If the CRA then reassessed your return and you repaid any of the refund interest in 2024, you can claim, on line 22100 of your return, a deduction for the amount you repaid up to the amount you had reported as income. You cannot deduct any of the following amounts on line 22100 of your return: - interest you paid on money that you borrowed to contribute to an RRSP, a deferred profit sharing plan (DPSP), a PRPP, a registered pension plan (RPP), a retirement compensation arrangement (RCA), a net income stabilization account, an SPP, a registered education savings plan (RESP), a registered disability savings plan (RDSP), a TFSA or an FHSA - safety deposit box charges - the interest paid on your student loans (although you may be able to claim a credit on line 31900 of your return for this amount) - subscription fees paid for financial newspapers, magazines or newsletters - brokerage fees or commissions you paid when you bought or sold securities. Instead, use these costs when you calculate your capital gain or capital loss. For more information, see Guide T4037, Capital Gains, and PAGE 22 archived Interpretation Bulletin IT-238R2, Fees paid to Investment Counsel - legal fees you paid to separate or divorce or to establish custody of, or visitation arrangements for, a child If you have a tax shelter, see "Other amounts you have to report on your return" on page 18. Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings CPP and QPP rates for base contributions are different. Your CPP or QPP contributions consist of: - a base amount - a first additional amount, depending on your year's maximum pensionable earnings (YMPE) - NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more than the year's additional maximum pensionable earnings (YAMPE) For 2024, the YMPE is $68,500 and the YAMPE is $73,200. Claim the CPP or QPP contributions that you: - have to make on self-employment and limited or non-active partnership income - choose to make on certain employment income - choose to make on your Revenu Québec Income Tax Return on certain employment income (see the Revenu Québec Guide to the Income Tax Return) The amount of the contributions that you have to make, or choose to make, depends on how much you have already contributed to the CPP or QPP as an employee. These amounts are shown in boxes 16, 16A, 17, and 17A of your T4 slips. Note Do not calculate CPP contributions on income from box 81 of any T4 slip that you received from a placement agency. Making additional CPP contributions You may be able to make CPP contributions on certain income when: - No contributions were made because, for example: -- The tips you earned are not showing on your T4 slip -- You have tax-exempt employment or self-employment income (as someone registered or entitled to be registered under the Indian Act) with no amount showing in boxes 16 or 16A of your T4 slips (for more information, go to canada.ca/cpp-ei-explained-indigenous) - You had more than one employer in the year and the total of your CPP contributions from all T4 slips is less than the required amount For more information, see "Making additional CPP contributions" on page 34. Calculating your deduction Residents of a province or territory other than Quebec on December 31, 2024 If you contributed to: - CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment (Form 5000-S8) - QPP (or QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments Residents of Quebec on December 31, 2024 If you contributed to: - QPP only, complete Schedule 8, Quebec Pension Plan Contributions (Form 5005-S8) - CPP (or CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments Partnerships If you were a member of a partnership, include on Schedule 8 or Form RC381 only your share of the net profit. You cannot use self-employment or partnership losses to reduce your CPP or QPP contributions paid on employment earnings. Prorating contributions Your CPP or QPP contributions must be prorated if one of the following situations applied in 2024: - You were a CPP participant who turned 18 or 70 years of age or received a CPP disability pension - You were a QPP participant who turned 18 years of age or received a QPP disability pension - You were a CPP working beneficiary (see line 30800 on page 34) who elected to stop paying CPP contributions or revoked an election made in a previous year - You are filing a return for a person who died in 2024 Notes If you started receiving CPP retirement benefits in 2024, the CRA may prorate your basic exemption. NEW! You stop contributing to the QPP if you are 73 years of age or older at the end of 2024. NEW! If you are a QPP working beneficiary 65 years of age or older receiving a retirement pension under the QPP or the CPP, you can elect to stop contributing to the QPP. For more information, visit the Retraite Québec web site at rrq.gouv.qc.ca/en. Request for a refund of CPP contributions Under the CPP, all requests for a refund of CPP over-contributions must be made no later than four years from the end of the year the overpayment occurred in. PAGE 23 Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income CPP and QPP rates for base contributions are different. Your CPP or QPP contributions consist of: - a base amount - a first additional amount, depending on your year's maximum pensionable earnings (YMPE) - NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more than the year's additional maximum pensionable earnings (YAMPE). For 2024, the YMPE is $68,500 and the YAMPE is $73,200. You can claim a deduction for the enhanced contributions on CPP and QPP pensionable earnings that you made through your employment income. Calculating your deduction Use the total of the amounts from boxes 16, 16A, 17, and 17A of your T4 slips to complete Schedule 8, Canada Pension Plan Contributions and Overpayment, Schedule 8, Quebec Pension Plan Contributions, or Form RC381, whichever applies, to determine the amount to enter on line 22215 of your return. Whether you contributed to the CPP or QPP, the maximum allowable deduction is $838.00. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, based on your pensionable earnings for the year. For more information, see Schedule 8 or Form RC381, whichever applies. Line 22400 - Exploration and development expenses Claim this amount if you invested in petroleum, natural gas, mining or certain clean energy generation and energy conservation ventures in 2024. If you have any questions about these expenses, contact the CRA's business enquiries line. If you have a tax shelter, see "Other amounts you have to report on your return" on page 19. How to claim this deduction Complete Form T1229, Statement of Resource Expenses and Depletion Allowance, using the information that the principals of the venture gave you, such as a T5, T101 or T5013 slip. Read the instructions on the back of these slips. Completing your return Claim on line 22400 of your return the deduction you are claiming for exploration and development expenses (including renounced resource expenses). However, if your investment constitutes the operating of a business, as opposed to a passive investment, claim this amount in the calculation of your net self-employment income on line 13500 of your return. For more information, see lines 13499 to 14300. Attach Form T1229, as well as your T5, T101 or T5013 slips, to your paper return. If you do not have these slips, get a statement identifying you as a participant in the venture. The statement has to show your allocation (the number of units you own, the percentage assigned to you or the ratio of your units to those of the whole partnership) and give the name and address of the fund. Line 22900 - Other employment expenses You can claim certain expenses (including goods and services tax/harmonized sales tax) that you paid to earn employment income if both of the following conditions apply: - Your employment contract required you to pay the expenses - You did not receive an allowance for the expenses or the allowance you received is reported as income Notes If you worked from home in 2024, you may be able to claim home office expenses. For more information, go to canada.ca/cra-home-workspace-expenses. You cannot deduct the cost of travel to and from work, or other expenses, such as clothing. Repayment of salary or wages You can claim salary or wages that you reported as income for 2024 or a previous tax year if you repaid them in 2024. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot claim more than the income you received when you did not perform the duties of your employment. Labour mobility deduction for tradespeople The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year. If you are eligible to claim this deduction, complete Form T777, Statement of Employment Expenses. For more information, see Guide T4044, Employment Expenses. Legal fees You can claim legal fees that you paid in the year to collect or establish a right to salary or wages owed to you. The amounts claimed are not tied to the successful outcome of your case. However, the legal expenses must be incurred by you to collect or establish a right to collect an amount owed to you that, if received by you, would have to be included in your employment income. You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses. PAGE 24 Employees profit sharing plan (EPSP) You may be eligible to claim the excess EPSP amount contributed on your behalf to an EPSP as a deduction. To calculate your deduction, complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts. How to claim these amounts Complete Form T777, Statement of Employment Expenses, to provide the details of your deductions and calculate your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, includes Form T777 and other forms you need. Guide T4044 also explains the conditions that apply when you claim these expenses. Line 23100 - Clergy residence deduction If you are a member of the clergy or a religious order, or a regular minister of a religious denomination, you may be able to claim a deduction for your residence if your employer certifies that you qualify for this deduction. Complete Form T1223, Clergy Residence Deduction, and enter the result on line 23100 of your return. For more information, go to canada.ca/line-23100. Line 23200 - Other deductions Claim the allowable amounts not deducted anywhere else on your return. Specify the deduction you are claiming in the space provided on the return. Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail. Federal, provincial and territorial COVID-19 benefit repayments made in 2024 can be claimed as a deduction on line 23200 of your 2024 return. To claim deductions, losses or credits from tax shelter investments, see your T5003 or T5013 slips and complete Form T5004, Claim for Tax Shelter Loss or Deduction. You can claim the following amounts on line 23200 of your return: - repayment of amounts included in income - legal fees - other deductible amounts Repayment of amounts included in income Income (other than salary and wages) If you repaid amounts in 2024 that you received and reported as income (other than salary or wages) for 2024 or a previous tax year, you can claim most of these amounts on line 23200 of your 2024 return. However, if a court order made you repay support payments that you reported on line 12800 of your return, claim the repayment amount on line 22000 of your return. Repayment of certain pension and government assistance amounts For 2019 and later tax years, repayment of certain overpaid pension benefits and government assistance can be claimed in the year that the benefits were included in income to the extent that the repaid amount is more than your income in the year of repayment and is not otherwise deducted from your taxable income. In general, this applies to an overpayment of pension benefits, a retiring allowance, a death benefit, an employment insurance benefit, a prescribed benefit under a government assistance program, a parental insurance benefit or financial assistance provided by a government or government agency in Canada or by an organization, for 2019 and later tax years. Employment insurance (EI) benefits You may have received more benefits than you were entitled to and have already repaid them. If the payer of your benefits reduced your EI benefits after discovering the mistake, your T4E slip will show only the net amount you received so you cannot claim a deduction. If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return. Note This is not the same as repaying a social benefit on line 23500 of your return. Scholarships, fellowships, bursaries and artists' project grants If you repaid a scholarship, fellowship, bursary or artists' project grant amount in 2024 that you received in 2024 or a previous tax year, you can claim for repayment the part of the amount that you reported as income on line 13010 of your return. Old age security (OAS) pension If you had an amount recovered from your gross OAS pension in 2024 (shown in a letter or box 20 of your T4A(OAS) slip) because of an overpayment you received before 2024, you can claim a deduction on line 23200 of your return for the amount you repaid. Notes You may have had OAS recovery tax withheld from your 2024 OAS benefits. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2024. Do not claim this amount on line 23200 of your return. Instead, use the chart for line 23500 of your Federal Worksheet to calculate your social benefits repayment at line 42200 and allowable deduction at line 23500. Claim the amount from box 22 of the T4A(OAS) slip on line 43700 of your return. If you repaid employment income, see "Repayment of salary or wages" on page 23. If you repaid interest earned on an income tax refund, see "Refund interest" on page 21. CPP, QPP, RPP or PRPP If you repaid an amount in 2024 that you received from CPP, QPP, RPP or PRPP and reported as income in 2024 or a previous tax year, you can claim the amount on line 23200 of you return. PAGE 25 If the repayment was for RPP income: - the deductible repayment includes related interest - the repayment must either be an amount: -- that may reasonably be considered to have been paid from the RPP in error -- that was previously paid from the RPP but you were determined to be ineligible RDSP or RESP If you repaid an amount in 2024 that you received from an RDSP or RESP and reported as income in 2024 or a previous tax year, you can claim the repayment amount on line 23200 of your return. The initial taxable RDSP income received would have been reported on line 12500 from amounts reported in box 131 of a T4A slip. The initial taxable RESP income received would have been reported on line 13000 from amounts shown in box 040 or 042 of a T4A slip. Rollover of amounts to an RDSP You may be entitled to a deduction if you make a rollover to an RDSP of any of the following amounts: - designated benefits from a RRIF shown in box 22 of your T4RIF slip - refund of RRSP premiums shown in box 28 of your T4RSP slip - RPP or PRPP amount shown in box 194 of your T4A slip - SPP amount shown in box 18 of your T4A slip Attach Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m), or a letter from the RDSP issuer to your paper return. Life insurance policy loan repayment If you included a gain from a policy loan under a life insurance policy in your income for the current or a previous tax year, you can claim a deduction for the repayment made in the current tax year. The amount you can deduct in the current year cannot be more than the amount of the gain included in your income for the current or previous tax year minus the amount of any repayments of the policy loan that were deductible by you in previous tax years. Shareholder's loan If the repayment is not part of a series of loans and repayments, you can claim a deduction if you previously reported an amount from box 117 of your T4A slip and the repayment was made in 2024. If the repayment is part of a series of loans and repayments, you can deduct the amount of the net decrease in the shareholder's debt balance for the year. Other types of income You can claim a deduction for an amount you repaid in 2024 that you received: - as a retiring allowance and initially reported on line 13000 of your return - as a research grant and initially reported on line 10400 of your return Legal fees You can claim the following expenses: - fees including any related accounting fees that you paid: -- for advice or assistance to respond to the CRA when the CRA reviewed your income, deductions or credits for a year -- to object to or appeal an assessment or decision under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan or the Quebec Pension Plan - fees that you paid to collect (or establish a right to) a retiring allowance or pension benefit. You can claim only up to the retiring allowance or pension income you received in the year minus any part of these amounts transferred to a registered retirement savings plan (RRSP) or registered pension plan (RPP). You can carry forward the legal fees you cannot claim in the year for up to seven years - certain fees you incurred to try to make child support payments non-taxable Notes Fees relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid to you must be claimed on line 22100 of your return. You cannot claim legal fees that you incurred to separate or divorce, or to establish custody of, or visitation arrangements for, a child. For more information, see Guide P102, Support Payments. You can claim legal fees that you paid in the year to collect or establish a right to salary or wages owed to you. See line 22900 on page 23. You must reduce your claim by any award or reimbursement you received for these expenses. If you are awarded the cost of your deductible legal fees in a future year, report that amount as income for that year. For more information about other legal fees you may deduct, see consolidated and archived Interpretation Bulletin IT-99R5. Other deductible amounts Following are examples of other deductible amounts that you can claim: - income subject to tax on split income (complete Form T1206, Tax on Split Income) Note If you deduct an amount for split income, you may have to make certain adjustments when claiming personal credits for yourself, your spouse or common-law partner, or your dependants. For more information, see Form T1206. PAGE 26 - certain unused RRSP, pooled registered pension plan (PRPP) or specified pension plan (SPP) contributions that were refunded to you or your spouse or common-law partner in 2024 (attach to your paper return an approved Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP, PRPP, or SPP, or a completed Form T746, Calculating your Deduction for Refund of Unused RRSP, PRPP and SPP Contributions) - the excess part of a direct transfer of a lump-sum payment from your RPP, PRPP and SPP to an RRSP or a registered retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 of your 2024 return (complete Form T1043, Deduction for Excess Registered Pension Plan Transfers you Withdrew from an RRSP, PRPP, SPP or RRIF) - designated benefits from a RRIF (box 22 of your T4RIF slips), a refund of RRSP premiums (box 28 of your T4RSP slips), an RPP or PRPP amount (box 194 of your T4A slips) or an SPP amount (box 018 of your T4A slips), if you rolled over an amount to an RDSP (for more information about RDSPs, go to canada.ca/taxes-rdsp, or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan) - security for a loan if a property in an FHSA is no longer being pledged as security (amount in brackets from box 28 of your T4FHSA slip, if any) Line 23500 - Social benefits repayment If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on lines 11300, 11900 and 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year. Note Your repayments are not part of your taxable income, but they are included at line 23500 of your return to increase your total payable at line 43500 of your return. Employment insurance (EI) benefits repayment You may have received more benefits than you were entitled to and have already paid them back to the payer of your benefits. If the payer of your benefits reduced your employment insurance benefits after discovering the mistake, your T4E slip will show only the net amount that you received so you cannot claim a deduction. If you repaid excess benefits that you received directly to the payer of your benefits, box 30 of your T4E slip will show the amount that you repaid. Include this amount on line 23200 of your return. Note Entering an amount on line 23200 of your return is not the same as repaying a social benefit on line 23500 of your return. You have to repay part of the EI benefits (line 11900) that you received in 2024 if all the following conditions apply to you: - There is an amount in box 15 of your T4E slip - The rate in box 7 is 30% - The result of the following calculation is more than $79,000: -- line 23400, minus -- line 11700 and line 12500, plus -- line 21300 or repayment amount of RDSP income included on line 23200 (or both) See the repayment chart on the back of your T4E slip if you entered an amount on line 11900 of your return and the amount on line 23400 of your return is more than $79,000. Enter the result on line 23500 of your return. If you also must repay OAS benefits that you received, complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return. Old age security (OAS) benefits repayment You may have to repay all or part of your OAS pension (line 11300) or net federal supplements (line 14600) if the result of the following calculation is more than $90,997: - line 23400, minus - line 11700 and line 12500, plus - line 21300 or repayment amount of RDSP income included on line 23200 (or both) Notes You may have had OAS recovery tax withheld from your 2024 OAS benefits. The amount deducted is shown in box 22 of your 2024 T4A(OAS) slip. Do not claim this amount on line 23200 of your return. Instead, use the chart for line 23500 of your Federal Worksheet to calculate your social benefits repayment at line 42200 of your return and allowable deduction at line 23500 of your return. Claim the amount from box 22 of the T4A(OAS) slip on line 43700 of your return. If your net income was more than the 2024 threshold and your 2025 net income is expected to be substantially lower, you can request a waiver from the CRA to have Service Canada reduce your income tax withheld at source beginning in July 2025. This request must be made in writing. Send the CRA a completed Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source. For more information, contact the CRA. Complete the chart for line 23500 using your Federal Worksheet and enter the result on line 23500 of your return. PAGE 27 Line 23600 - Net income Your net income is used to calculate your federal and provincial or territorial non-refundable tax credits. The CRA also uses your net income (and your spouse's or common-law partner's net income) to calculate amounts such as the Canada child benefit, GST/HST credit, social benefits repayment and certain other credits. Enter your spouse's or common-law partner's net income on page 1 of your return under "Information about your spouse or common-law partner" if this applies to you. Report your spouse's or common-law partner's net income even if it is zero. If the amount that you calculate for line 23600 of your return is negative, you may have a non-capital loss. Complete Form T1A, Request for Loss Carryback, to calculate your loss and any amount that you may want to carry back to your 2021, 2022 or 2023 returns. Note Do not file an amended return for the years that you want to apply the loss to. Completing your return Claim on line 23600 of your return the result of: - line 15000, minus - total of lines 20700 to 23500 If the result is negative, enter "0" but make a note of the negative amount in case you are instructed to use it later to calculate the refundable medical expense supplement (line 45200) or Canada workers benefit (line 45300). Step 4 - Taxable income Line 24400 - Canadian Armed Forces personnel and police deduction A deduction may be claimed for certain members of the Canadian Armed Forces or Canadian police services if you were deployed outside Canada on an international operational mission. If this applies to you, an amount will be shown in box 43 of your T4 slip. Claim on line 24400 of your return the total of the amounts shown in box 43 of your T4 slips. For more information, contact your employer. Line 24900 - Security options deductions If you disposed of securities where you had previously deferred the taxable benefit (see line 10100), complete Form T1212, Statement of Deferred Security Options Benefits. You may be able to claim a deduction for donating securities that you acquired through your employer's security options plan. For more information, see "Gifts of securities acquired under a security plan" in Guide P113, Gifts and Income Tax. NEW! Line 24901 - Additional security options deduction The additional security options deduction may increase the security options deduction from 1/3 (33.3333%) to 1/2 (50%) on the taxable benefit for security options included in income after June 24, 2024, that are not already fully deducted at line 24900 of your return. If the securities have been gifted, the taxable benefit may be fully deducted at line 24900 of your return. For more information, see the Federal Worksheet. Line 25000 - Other payments deduction Generally, you can deduct the amount from line 14700 of your return on line 25000. The amount at line 14700 is the total of: - workers' compensation benefits (line 14400) - social assistance payments (line 14500) - net federal supplements paid (line 14600) Enter the amount from line 14700 of your return on line 25000 if you did not enter an amount on line 14600. If you reported net federal supplements on line 14600 of your return, you may not be entitled to claim the whole amount from line 14700 of your return. If so, complete the chart for line 25000 using your Federal Worksheet. If the result of your calculation is more than $90,997, go to canada.ca/line- 25000 and use the calculation chart for 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 25100 - Limited partnership losses of other years If you had limited partnership losses in previous years that you have not already claimed, you may be able to claim a portion of these losses in 2024. You can carry forward the losses indefinitely but you can only deduct them if you have a positive at-risk amount (ARA) for the partnership at the end of the last fiscal period ending in the tax year. However, there are limitations. For more information, call 1-800-959-5525. If you claim these losses, attach to your paper return a statement showing a breakdown of your total losses, the year of each loss and the amounts claimed in previous years. Note You cannot use the amount shown in box 108 of your 2024 T5013 slips on your tax return for 2024. Box 109 of your T5013 slip shows the amount of limited partnership losses from previous years that may be entered on line 25100 of your 2024 tax return. You can only deduct this loss if there is an amount in box 105. PAGE 28 Line 25200 - Non-capital losses of other years Generally, a non-capital loss for a particular year includes any loss incurred from employment, property or a business. If your allowable business investment loss (ABIL) realized in the particular year is more than your other sources of income for the year, include the difference as part of your non-capital loss. For non-capital losses arising in a tax year ending after 2005, you can generally carry back three years and carry forward 20 years. Notes The extension for non-capital losses arising in a tax year ending after 2005 does not apply to non-capital losses resulting from an ABIL. Instead, non- capital losses resulting from an ABIL arising in tax years ending after March 22, 2004, that have not been used within 10 tax years continue to become a net capital loss in the eleventh year. Non-capital losses resulting from an ABIL arising in tax years ending before March 23, 2004, that were not used within seven tax years become net capital losses in the eighth year. To carry a non-capital loss back to 2023, 2022, or 2021, complete Form T1A, Request for Loss Carryback, and include it with your 2024 return (or send it separately). Do not file an amended return for the year that you want to apply the loss to. Your available losses are usually shown on your notice of assessment or reassessment for the previous years. For more information, go to canada.ca/line-25200 or see Guide T4037, Capital Gains. Line 25300 - Net capital losses of other years You can claim, within certain limits, your net capital losses from previous years that you have not already claimed. Your available losses are shown on your 2023 notice of assessment or reassessment. The amount of net capital losses of other years that you can claim against your 2024 taxable capital gains depends on your 2024 inclusion rate and the inclusion rate that was in effect when the loss was incurred. Also, the way you apply these losses may differ if you incurred them before May 23, 1985. For more information, see Guide T4037, Capital Gains. NEW! Line 25395 - Capital gains deduction for qualifying business transfer If you have a capital gain from a qualifying business transfer, you may be eligible for a capital gains deduction. For more information, see Guide T4037, Capital Gains, and Form T2048, Capital Gains Deduction for Qualifying Business Transfer. Line 25400 - Capital gains deduction If you have capital gains arising from the disposition of qualified farm or fishing property (QFFP) or qualified small business corporation shares (QSBCS), you may be eligible for a capital gains deduction to reduce your taxable income. Use Form T657, Calculation of Capital Gains Deduction, to calculate the capital gains deduction. If you have investment income or investment expenses in any year from 1988 to 2024, you will also have to complete Form T936, Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2024. Tax tip You can choose to claim any amount of eligible capital gains to deduct in a year, up to the maximum allowable amount. If a reserve was claimed in a prior year and it relates to a disposition of capital property that was a QFFP or QSBCS, the maximum amount of the capital gains deduction that you can claim is based on the year that the property was disposed of. This also applies to any taxable capital gain allocated and designated to you by a trust that had claimed a capital gains reserve on a disposition of QFFP or QSBCS in a prior year of the trust. For more information, go to canada.ca/line-25400. Line 25500 - Northern residents deductions The northern residents deductions consist of a residency deduction and a travel deduction, and are available to those who lived on a permanent basis in a prescribed zone for a continuous period of at least six consecutive months, beginning or ending in the year. You can claim the travel deduction for a trip for medical or other reasons (such as vacation) that started from a prescribed zone and was taken either by you or an eligible family member. An eligible family member is someone who lived with you at the time of the trip and was one of the following: - your spouse or common-law partner - your or your spouse's or common-law partner's child under the age of 18 - another individual who is wholly dependent upon you, or your spouse or common-law partner (or both) for support and who is either: -- your or your spouse's or common-law partner's parent or grandparent -- related to you and wholly dependent by reason of mental or physical infirmity Complete Form T2222, Northern Residents Deductions, to calculate the amount to enter on line 25500 of your return. PAGE 29 Note If you have not lived in a prescribed zone for a continuous period of at least six consecutive months at the time that you file your return, you do not yet qualify. File your return without making the claim. When you do qualify, ask the CRA to adjust your return (see "How to change a return" on page 54). For more information, go to canada.ca/line-25500 or see Form T2222. Line 25600 - Additional deductions Specify the deduction you are claiming in the space provided on your return. Attach a note to your paper return if you are claiming more than one type of deduction, deducting more than one amount or to explain your deductions in more detail. Exempt foreign income You can claim a deduction if you reported foreign income on your return that is tax-free in Canada because of a tax treaty. Under the Canada-United States (U.S.) tax treaty, you can claim a deduction equal to 15% of the U.S. Social Security benefits, including U.S. Medicare premiums paid on your behalf, that you reported as income on line 11500 of your return. If you have been a resident of Canada receiving U.S. Social Security benefits continuously during the period starting before January 1, 1996, and ending in 2024, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2024. This 50% deduction also applies if you are receiving benefits related to a deceased person and you meet all of the following conditions: - The deceased person was your spouse or common-law partner immediately before they died - The deceased person had been a resident of Canada receiving benefits (to which paragraph 5 of Article XVIII of the Canada-United States tax treaty applied) continuously during a period starting before January 1, 1996, and ending immediately before they died - You have been a resident of Canada receiving benefits continuously during a period starting when the person died and ending in 2024 Vow of perpetual poverty If you have taken a vow of perpetual poverty as a member of a religious order, you can claim the earned income and pension benefits you have given to the order. For more information, see archived Interpretation Bulletin IT-86R, Vow of Perpetual Poverty. Employees of prescribed international organizations If, in 2024, you were employed by a prescribed international organization, such as the United Nations, you can claim a deduction for the net employment income you report on your return from that organization. (Net employment income is your employment income minus the related employment expenses you are claiming.) If you do not know if your employer is a prescribed international organization, contact your employer. Line 26000 - Taxable income Your taxable income is the amount used to calculate the federal tax on your return and the provincial or territorial tax on your Form 428 (except Quebec). If you were a resident of Quebec on December 31, 2024, calculate your provincial tax for Quebec by completing a Revenu Québec Income Tax Return. If you resided in a province or territory at the end of 2024, but all or part of your business income for the year was earned and can be allocated to a permanent establishment outside that province or territory, use Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to determine the taxes payable on the income attributed to the other province or territory (other than Quebec). Attach a copy of Form T2203 to your paper return. Report on line 26000 of your return: - amount from line 23600, minus - amount from line 25700 Line 25700 is the total of all amounts on lines 24400 to 25600. Step 5 - Federal tax Part A - Federal tax on taxable income Complete the appropriate column of the chart using the amount from line 26000 of your return. Part B - Federal non-refundable tax credits These credits reduce the federal tax you have to pay. If the total of these credits is more than your federal tax, you will not get a refund for the difference. Newcomers to Canada and emigrants If you became or ceased to be a resident of Canada for tax purposes during 2024, you may have to reduce your claim for the amounts on lines 30000, 30100, 30300, 30400, 30425, 30450, 30500, 31800, 32400 and 32600, and in some cases, line 31600 of your return. For more information, go to canada.ca/taxes-international. Amounts for non-resident dependants In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits. Attach to your paper return your proof of payment for the support that you provided for your dependants. The proof of payment must include your name, the amount and date of your payments, and the dependant's name and address. If you sent the payments to a guardian, the guardian's name and address must also be on the proof of payment. If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to be dependent upon you for support. PAGE 30 Note Gifts are not considered support. Line 30000 - Basic personal amount Enter the basic personal amount on line 30000 of your return. If your net income at line 23600 of your return is: - $173,205 or less, enter $15,705 on line 30000 - $246,752 or more, enter $14,156 on line 30000 Otherwise, complete the calculation using the Federal Worksheet to determine how much to claim. Claim the corresponding provincial or territorial non-refundable tax credit you are entitled to on line 58040 of your provincial or territorial Form 428. Note Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA. Line 30100 - Age amount Claim this amount if you were 65 years of age or older on December 31, 2024, and your net income (line 23600 of your return) is less than $102,925. If your net income was: - $44,325 or less, claim $8,790 on line 30100 of your return - more than $44,325 but less than $102,925, complete the chart for line 30100 on the Federal Worksheet to calculate your claim Enter your date of birth in the "Step 1 - Identification and other information" area on page 1 of your return. Claim the corresponding provincial or territorial non-refundable tax credit that you are entitled to on line 58080 of your provincial or territorial Form 428. Note Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA. Tax tip You may be able to transfer all or part of your age amount to your spouse or common-law partner, or you may be able to claim all or part of their age amount. For more information, see line 32600. Line 30300 - Spouse or common-law partner amount Claim this amount if, at any time in the year, you supported your spouse or common law partner and their net income from line 23600 of their return (or the amount that it would be if your spouse or common-law partner filed a return) was less than your basic personal amount (plus $2,616 if your spouse or common-law partner was dependent on you because of an impairment in physical or mental functions). If you had to make support payments to your current or former spouse or common-law partner and you were separated for only part of 2024 because of a breakdown in your relationship, you can claim whichever amount is better for you: - the amount on line 22000 of your return for deductible support payments made in the year to your current or former spouse or common-law partner - the amount on line 30300 of your return for your spouse or common-law partner If you reconciled with your spouse or common-law partner and were living together on December 31, 2024, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return. Only one spouse or common-law partner can claim the amount on line 30300 for each other for the same year. Notes Claim the corresponding provincial or territorial non-refundable tax credit that you are entitled to on line 58120 of your provincial or territorial Form 428. Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA. Tax tip If you cannot claim the amount on line 30300 (or you have to reduce your claim) because of dividends your spouse or common-law partner received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse's or common-law partner's dividends. For more information, see line 12000. Net income of spouse or common-law partner The net income of your spouse or common-law partner is the amount that they enter on line 23600 of their return (or the amount that it would be if they filed a return). If you were living with your spouse or common-law partner on December 31, 2024, use their net income for the whole year even if you separated for part of the year (then you reconciled and started living together again in 2024), or you got married in 2024, or you became a common-law partner or started to live with your common-law partner again, in 2024. For more information, see "Marital status" on page 7. If you separated in 2024 because of a breakdown in your relationship and were not back together on December 31, 2024, reduce your claim by the amount of your spouse's or common-law partner's net income before the separation. How to claim this amount Complete the appropriate parts of Schedule 5, Amounts for Spouse or Common- Law Partner and Dependants, to calculate the amount to enter on line 30300 of your return. Only one spouse or common-law partner can claim this amount for each other for the same year. PAGE 31 Claiming the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older You may be entitled to claim an amount of $2,616 in the calculation of line 30300 if your spouse or common-law partner has an impairment in physical or mental functions. To claim the Canada caregiver amount for your spouse or common-law partner, their net income must be less than your basic personal amount (or your basic personal amount plus $2,616). Complete the appropriate part of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim for line 30300. You could also claim an amount up to a maximum of $8,375 on line 30425. Line 30400 - Amount for an eligible dependant Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,616 if they were dependent on you because of an impairment in physical or mental functions). If you did not claim an amount on line 30300 of your return, you may be able to claim this amount for one dependant if, at any time in the year, you met - all the following conditions: - You did not have a spouse or common-law partner or, if you did, you were not living with them, supporting them or being supported by them - You supported the dependant in 2024 - You lived with the dependant (in most cases in Canada) in a home you maintained In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership or adoption: - your parent or grandparent - your child, grandchild, brother, or sister under 18 years of age - your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions Notes If your dependant usually lives with you when not in school, the CRA considers that dependant to live with you for the purposes of this amount. For the purposes of this claim, your child is not required to live in Canada, but they must still have lived with you. For example, you were a deemed resident living in another country with your child. (For more information about deemed residents, see page 4.) Situations where you cannot claim the amount for an eligible dependant Even if all of the conditions have been met, you cannot claim this amount if: - The person you want to claim this amount for is your spouse or common-law partner. (You may be able to claim an amount for your spouse or common-law partner on line 30300 of your return) - Another person is claiming the spouse or common-law partner amount on line 30300 of their return for this dependant - Another person in your household is making this claim (each household is allowed only one claim for this amount, even if there is more than one dependant in the household) - Another person is claiming the amount on line 30400 of their return for this dependant. If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child) but cannot agree on who will claim the amount, neither of you can make the claim - You had to pay child support in 2024. You cannot claim an amount at line 30400 for a child you had to make support payments for, except in the following situations: -- You were separated from your spouse or common-law partner for only part of 2024 because of a breakdown in your relationship and you did not claim any support payments to your spouse or common-law partner on line 22000 of your return. (In this case, you may be able to claim the amount for an eligible dependant on line 30400 of your return, plus any allowable amounts for that child on line 30425 and line 31800 of your return, if any.) -- You and another person had to make support payments for the child in 2024. Claim an amount on line 30400 only if you and the other person paying support agree that you will be the one making the claim. For more information, see Guide P102, Support Payments. Note If it is better for you, you can choose not to claim an amount for your child on line 30400, line 30425 or line 31800, and instead claim the support payments that you paid to your spouse or common law partner on line 22000 of your return. Completing your return Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and give certain details about your dependant. Claim the corresponding provincial or territorial non-refundable tax credit that you are entitled to on line 58160 of your provincial or territorial Form 428. PAGE 32 Notes If you were a single parent on December 31, 2024, and you chose to include all of the universal child care benefit lump-sum payment that you may have received in 2024 on your dependant's return, include this amount in the calculation of their net income. Special rules apply on claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA. How to claim the Canada caregiver amount If the eligible dependant is 18 years of age or older and dependent on you because of an impairment in physical or mental functions, you may also be entitled to claim an amount up to a maximum of $8,375 on line 30425. If the eligible dependant is under 18 years of age at the end of the year, you may claim either: - $2,616 on line 30500 of your return for each eligible dependant who is your (or your spouse's or common-law partner's) child - $2,616 in the calculation of line 30400 if the eligible dependant does not meet the definition of child below A child includes a person who is one of the following: - your (or your spouse's or common-law partner's) biological or adopted child - your child's spouse or common-law partner - under your custody and control and who is wholly dependent on you for support, even if they are older than you Note The eligible dependant must be dependent on others because of the impairment and will likely continue to be dependent on others for an indefinite duration. Because of this impairment, the eligible dependant needs much more help for personal needs and care compared to other persons of the same age. Claims made by more than one person You cannot split this amount with another person. Once you claim this amount for a dependant 18 years of age or older, no one else can claim this amount or an amount on line 30425 of the return for that dependant. If you and another person can both claim this amount for the same dependant (such as in the shared custody of a child), but cannot agree on who will claim the amount, neither of you can make the claim. Supporting documents The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration is expected to be. For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help for their personal needs and care compared to children of the same age.) You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. Tax tip If the dependant had an impairment, see Guide RC4064, Disability-Related Information, for more information about different amounts you may be able to claim. Line 30425 - Canada caregiver amount for spouse or common law partner, or eligible dependant age 18 or older If you are eligible for the Canada caregiver amount for your spouse or common-law partner (see line 30300) or an eligible dependant 18 years of age or older (see line 30400), and their net income is between $8,397 and $28,041, you may be able to claim up to $8,375 on line 30425 of your return. You must first claim $2,616 when calculating the spouse or common-law partner amount on line 30300 of your Schedule 5 or when calculating the amount for an eligible dependant on line 30400 of your Schedule 5, whichever applies. The Canada Revenue Agency (CRA) may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be. For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. (Dependent on others means the child needs much more help for their personal needs and care compared to children of the same age.) Note You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. How to claim this amount Calculate the net income for the person you are claiming this amount for, as shown on line 23600 of their return (or the amount it would be if they filed a return). Complete line 30300 or line 30400, whichever applies, and line 30425 on your Schedule 5 to calculate the amount that you can claim. If you have a spouse or common-law partner and are unable to claim the Canada caregiver amount on line 30425 of your return for an eligible dependant age 18 or older, you may be able to claim the Canada caregiver amount for other infirm dependants age 18 or older on line 30450 of your return. Note Only one claim can be made for this amount. You cannot split this amount with another person. PAGE 33 Line 30450 - Canada caregiver amount for other infirm dependants age 18 or older You can claim an amount up to $8,375 for each of your (or your spouse's or common-law partner's) dependents if that person was dependent on you because of an impairment in physical or mental functions and they were 18 years of age or older. You can also claim an amount for more than one dependant if each one meets all the following conditions: - They were dependent on you because of an impairment in physical or mental functions - They were 18 years of age or older - They were your (or your spouse's or common-law partner's) child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece, or nephew - They were a resident of Canada at any time in the year - Their net income from line 23600 of their return (or the amount it would be if they filed a return) was less than $28,041 Notes You cannot claim an amount on line 30450 of your return for dependants who do not have an impairment in physical or mental functions, including a parent or grandparent. A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes a person who is under your custody and control and is wholly dependent on you for support, even if they are older than you. If you or another person is claiming an amount on line 30300 or line 30400 of the return for the dependant, you cannot claim an amount on line 30450 of the return for that dependant. If you had to make support payments for a child, you cannot claim an amount on line 30450 of your return for that child. However, if you were separated from your spouse or common-law partner for only part of 2024 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 30450 of your return if you do not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return. You can claim whichever is better for you. The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be. Completing your return Calculate the net income for each of your dependants (line 23600 of their return, or the amount it would be if they filed a return). Then complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate the amount you can claim. Claims made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. Line 30500 - Canada caregiver amount for infirm children under 18 years of age You can claim $2,616 for each of your (or your spouse's or common-law partner's) children who meet all of the following conditions. The child: - was under 18 years of age at the end of the year - had an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration - needs much more help with personal needs and care compared to children of the same age Note You can claim the full amount in the year of the child's birth, death, or adoption. If the child does not live with both parents throughout the year, only the parent (or the parent's spouse or common-law partner) who claims an amount on line 30400 for that child can make the claim on line 30500. You may still be able to claim an amount on line 30500 for your child if you (or your spouse or common-law partner) could not claim the amount on line 30400 for any of the following reasons: - You claimed an amount on line 30300 for your spouse or common-law partner - You claimed an amount on line 30400 for another dependant - Another person in your household claimed an amount on line 30400 for another dependant - The child's income is too high You (or your spouse or common-law partner) can claim this amount for all eligible children separately, but the amount can only be claimed once for each child. If you have shared custody of the child throughout the year, the parent who claims the amount for an eligible dependant (line 30400) for that child can make the claim on line 30500. If you have shared custody of the child throughout the year, but cannot agree who will claim the amount, neither of you can make this claim. If you and another person had to make support payments for the child in the year, you can claim this amount only if both of you agree that you will be making the claim. If you were the only person who had to make support payments for the child for 2024, you may not be eligible to claim this amount for that child. For more information about support payments, see Guide P102, Support Payments. PAGE 34 For the purposes of this amount, a child includes a person who is one of the following: - your (or your spouse's or common-law partner's) biological or adopted child - your child's spouse or common-law partner - under your custody and control and is completely dependent on you for support Completing your return Enter the number of children you are claiming this amount for on line 30499 of your return and enter the result of the calculation on line 30500 of your return. Note To transfer all or part of this amount to your spouse or common-law partner, or to claim all or part of their amount, complete Schedule 2, Federal Amounts Transferred from your Spouse or Common Law Partner. Line 30800 - Base CPP or QPP contributions through employment income CPP and QPP rates for base contributions are different. Your CPP or QPP contributions consist of: - a base amount - a first additional amount, depending on your year's maximum pensionable earnings (YMPE) - NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more than the year's additional maximum pensionable earnings (YAMPE) These contributions are shown in boxes 16, 16A, 17, and 17A of your T4 slips. For 2024, the YMPE is $68,500 and the YAMPE is $73,200. CPP working beneficiaries You must make CPP or QPP contributions if you are: - 60 to 70 years of age - employed or self-employed - receiving a CPP or QPP retirement pension However, if you are at least 65 years of age but under 70 years of age, you can elect to stop contributing to the CPP or revoke a prior year election. For more information, go to canada.ca/cpp-working-beneficiaries or see Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election. Making additional CPP contributions You may not have contributed to the CPP on certain employment income that you earned or you may have contributed less than the required amount. This can happen if you: - had more than one employer in 2024 - had income, such as tips, that your employer did not have to withhold contributions from - were in a type of employment not covered under CPP rules, such as casual employment - are registered or entitled to be registered under the Indian Act and have tax-exempt employment or self-employment income with no amount showing in boxes 16 or 16A of your T4 slips (see "Making additional CPP contributions" on page 22) Generally, if the total of your CPP and QPP contributions through employment shown in: - boxes 16 and 17 of your T4 slips is less than $3,867.50, you can contribute 11.9% of any part of the income that you have not already made contributions on - boxes 16A and 17A of your T4 slips is less than $188.00, you can contribute 4-8% of any part of the income that you have not already made contributions on Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the types of eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2024, complete Form CPT20 and Schedule 8 or Form RC381, whichever applies. How to calculate your claim Residents of a province or territory other than Quebec on December 31, 2024 If you contributed to: - CPP only, complete Schedule 8 (Form 5000-S8) - QPP (or the QPP and CPP), complete Form RC381 (attach your RL-1 slip to your paper return) You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428. Residents of Quebec on December 31, 2024 If you contributed to: - QPP only, complete Schedule 8 (Form 5005-S8) - CPP (or the CPP and QPP), complete Form RC381 (attach your RL-1 slip to your paper return) Tax-exempt employment income If you are registered or entitled to be registered under the Indian Act and your income is not taxable but box 16/16A of your T4 slip shows CPP contributions or box 17/17A shows QPP contributions, complete Schedule 8 or Form RC381, whichever applies, to calculate the amount to enter on line 30800 of your return. Note Income from employment or self-employment (a business) that is exempt from tax under section 87 of the Indian Act is also exempt from CPP contributions. However, an employer can elect to participate in the CPP. For more information, see Form CPT124, Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose Income is Exempt under the Income Tax Act. Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or PAGE 35 send Form CPT20 to the CRA separately on or before June 15, 2025. Note If you were a resident of Quebec on December 31, 2024, contact Revenu Québec to get more information about optional contributions to the QPP. Overpayment Residents of a province or territory other than Quebec on December 31, 2024 If you contributed to the CPP only: - Do not claim more than $3,217.50 on line 30800 of your return for your base contributions on employment income - Do not claim more than $838.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, if applicable, based on your pensionable earnings for the year - Claim any overpayment on line 44800 of your return which you calculated on Schedule 8 (Form 5000-S8) If you made contributions to the QPP (or the QPP and CPP), complete Form RC381 to calculate your maximum claim for lines 30800 and 22215, and if applicable, any overpayment at line 44800. Residents of Quebec on December 31, 2024 If you contributed to the QPP only: - Do not claim more than $3,510.00 on line 30800 of your return for your base contributions on employment income - Do not claim more than $838.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, if applicable, based on your pensionable earnings for the year - Any overpayment will be claimed on your Revenu Québec Income Tax Return If you made contributions to the CPP (or the CPP and QPP), complete Form RC381 to calculate your maximum claim for lines 30800 and 22215, and if applicable, any overpayment will be claimed on your Revenu Québec Income Tax Return. For more information, see line 452 of the Revenu Québec Guide to the Income Tax Return. If your CPP or QPP contributions were prorated Even if you contributed less than the maximum amounts noted in the previous section, you may have an overpayment if your claim was prorated in 2024 for any of the following reasons: - You were a CPP participant who turned 18 or 70 years of age or you received a CPP disability pension - You were a QPP participant who turned 18 years of age or you received a QPP disability pension - You were a CPP working beneficiary who elected to stop paying CPP contributions or revoked an election made in a previous year - You are filing a return for a person who died in 2024 Notes If you started receiving CPP retirement benefits in 2024, your basic exemption may be prorated by the CRA. If you contributed to a foreign employer-sponsored pension plan or social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements. NEW! You stop contributing to the QPP if you were 73 years of age or older at the end of 2024. NEW! If you are a QPP working beneficiary 65 years of age or older receiving a retirement pension under the QPP or the CPP, you can elect to stop contributing to the QPP. For more information, visit the Retraite Québec web site at rrq.gouv.qc.ca/en. Request for refund of CPP contributions Under the Canada Pension Plan, you must ask for a refund of your CPP over- contributions no later than four years from the end of the year the overpayment occurred in. For more information, see line 44800 on page 49. Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings Claim, in dollars and cents, your total Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions calculated on your self-employment income and other earnings using Schedule 8 or Form RC381, whichever applies. For more information, see line 22200 on page 22. Line 31200 - Employment insurance premiums through employment Residents of a province or territory other than Quebec on December 31, 2024 Claim the total of the amounts you contributed to employment insurance (EI) from box 18, and a provincial parental insurance plan (PPIP) from box 55, if applicable, of all of your T4 slips. Residents of Quebec on December 31, 2024 If you worked only in Quebec during the year, claim the total of the amounts from box 18 of all your T4 slips. If you worked outside Quebec and your employment income was $2,000 or more, complete Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums. Insurable earnings This is the total of all earnings you pay EI premiums on. These amounts are shown in box 24 of your T4 slips (or box 14 if box 24 is blank). If your total insurable earnings are $2,000 or less, do not enter any premiums on line 31200 of your return. Instead, enter the total on line 45000 of your return. PAGE 36 Overpayment You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year. The CRA will calculate the overpayment for you. If you want to calculate your overpayment, complete Form T2204, Employee Overpayment of Employment Insurance Premiums, or complete Schedule 10 if you were a resident of Quebec who worked outside Quebec. If you repaid some of the EI benefits that you received, do not claim the repayment on line 31200. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid. Residents of a province or territory other than Quebec on December 31, 2024 If you contributed more than $1,049.12, claim the overpayment on line 45000 of your return. Residents of Quebec on December 31, 2024 If you contributed more than $834.24, claim the overpayment on line 45000 of your return. However, if you completed Schedule 10, enter the amount from line 23 on line 45000 of your return. The overpayment on line 45000 is reduced by the PPIP premiums that you have to pay (line 31210 of your return). The part of the overpayment used will be transferred directly to Revenu Québec. The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund. Request for refund of EI contributions Under the Employment Insurance Act, you must ask for a refund of your EI overpayment no later than three years from the end of the year the overpayment occurred in. Line 31205 - Provincial parental insurance plan (PPIP) premiums paid If you were a resident of Quebec on December 31, 2024, who worked in Quebec during the year, claim, in dollars and cents, the total of the amounts from box 55 of your T4 slips. Claim any overpayment on your Revenu Québec Income Tax Return. If your PPIP insurable earnings are less than $2,000, do not claim any PPIP premiums on line 31205. Instead, claim this amount as an overpayment on your Revenu Québec Income Tax Return. The maximum amount you can claim is $464.36. Line 31210 - PPIP premiums payable on employment income If you were a resident of Quebec on December 31, 2024, claim, in dollars and cents, the amount from line 17 of Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums, if both of the following apply: - Your employment income (including from outside Canada) is $2,000 or more - One of your T4 slips has a province of employment other than Quebec in box 10 The maximum amount you can claim is $464.36. Line 31217 - Employment insurance premiums on self-employment and other eligible earnings If you were self-employed, you can choose to pay employment insurance (EI) premiums to be eligible to receive EI special benefits. For more information, contact Service Canada. Completing your return If you entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, you must complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your premiums payable. If you are a resident of a province or territory other than Quebec, claim the amount from line 9 of your Schedule 13 on line 31217 and line 42120 of your return. If you are a resident of Quebec, claim the amount from line 10 of your Schedule 13 on line 31217 and line 42120 of your return. Claim the corresponding provincial or territorial non-refundable tax credit on line 58305 of your provincial or territorial Form 428. Line 31220 - Volunteer firefighters' amount and Line 31240 - Search and rescue volunteers' amount You can claim $6,000 for the volunteer firefighters' amount (VFA) or search and rescue volunteers' amount (SRVA), but not both, if you meet all of the following conditions: - You were a volunteer firefighter or a search and rescue volunteer during the year. - You completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. Note You can combine the hours you volunteered for both search and rescue, and firefighter activities to claim either the VFA or SRVA. However, if you were also employed by the same organization other than as a volunteer for the same or similar duties, you cannot include any hours related to that organization in determining if you have met the 200-hour threshold. Eligible services Eligible volunteer firefighting services with a fire department include: - responding to, and being on call for, firefighting and related emergency calls as a firefighter - attending meetings held by the fire department - participating in required training related to preventing or suppressing fires PAGE 37 Eligible search and rescue volunteer services with an eligible search and rescue organization include: - responding to, and being on call for, search and rescue and related emergency calls as a search and rescue volunteer - attending meetings held by the organization - participating in required training related to search and rescue services To be eligible, a search and rescue organization has to be a member of the Search and Rescue Volunteer Association of Canada, Civil Air Search and Rescue Association, or Canadian Coast Guard Auxiliary, or its status as a search and rescue organization has to be recognized by a provincial, municipal, or public authority. Your search and rescue organization can tell you if it is eligible. Tax Tip As a volunteer firefighter or search and rescue volunteer, you may be eligible to claim a $1,000 exemption for each eligible employer instead of the VFA or SRVA. For more information, see Emergency services volunteers. If you choose to claim this income exemption, you will not be eligible for the VFA or SRVA. The income exemption related to emergency services volunteers is shown in box 87 of your T4 slips. Completing your return If you claim the $6,000 volunteer firefighters' amount or search and rescue volunteers' amount, add the amounts shown in boxes 87 and 14 of your T4 slips and enter the result on line 10100. Enter $6,000 on line 31220 or line 31240 of your return. If you are claiming the Emergency services volunteers exemption, report only the amount shown in box 14 of your T4 slips on line 10100. The CRA may ask you to provide certification from the fire department or the search and rescue organization to confirm the number of hours of eligible volunteer firefighting or search and rescue volunteer services you performed. Line 31260 - Canada employment amount The Canada employment amount provides general tax recognition of work-related expenses. For example, if you are a cook who received $35,000 in employment income in 2024 that you reported on line 10100 of your return, you can claim $1,433 (the maximum amount) on line 31260 of your return. Notes All income reported on lines 10100 and 10400 is eligible for the Canada employment amount. Self-employed individuals are not eligible to claim this amount. If you reported employment income in 2024, you can claim whichever amount is less on line 31260 of your return: - $1,433 - the total of the employment income that you reported on line 10100 and line 10400 of your return Line 31270 - Home buyers' amount You can claim up to $10,000 for the purchase of a qualifying home in 2024 if you meet both of the following conditions: - You (or your spouse or common-law partner) acquired a qualifying home - You did not live in another home inside or outside Canada that you (or your spouse or common-law partner) owned in the year of acquisition or in any of the four preceding years (first-time home buyer) unless you are a person with a disability Only one of the spouses or common-law partners may claim this amount. Qualifying home A qualifying home must be registered in your or your spouse's or common-law partner's name in accordance with the applicable land registration system and must be located in Canada. It includes existing homes and homes under construction. The following are considered qualifying homes: - single-family houses - semi-detached houses - townhouses - mobile homes - condominium units - apartments in duplexes, triplexes, fourplexes, or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. However, a share that only gives you the right to tenancy in the housing unit does not qualify. You must intend that you, or a related person with a disability, will occupy the home as a principal place of residence no later than one year after it is acquired. Persons with disabilities You do not have to be a first-time home buyer if either: - You are eligible for the disability tax credit - You acquired the home for the benefit of a related person who is eligible for the disability tax credit Note The purchase must be made to allow the person with the disability to live in a home that is more accessible or better suited to their needs. For the purposes of the home buyers' amount, a person with a disability is a person who is eligible for the disability tax credit for the year that the home is acquired. You must intend that you, or a related person with a disability, will occupy the home as a principal place of residence no later than one year after it is acquired. PAGE 38 Completing your return Enter $10,000 on line 31270 of your return if you are not splitting the amount with your spouse or common-law partner. You and your spouse or common-law partner can split the claim but the combined total cannot be more than $10,000. When more than one person is entitled to the amount (for example when two people jointly buy a home), the total of all amounts claimed cannot be more than $10,000. Line 31285 - Home accessibility expenses You can claim an amount for eligible expenses for qualifying renovations to an eligible dwelling if either of the following apply: - You are a qualifying individual - You are an eligible individual making a claim for a qualifying individual Qualifying individual A qualifying individual is either of the following: - an individual who is eligible for the disability tax credit (DTC) at any time in the year - an individual who is 65 years of age or older at the end of the year Eligible individual An eligible individual is any of the following: 1. a spouse or common-law partner of a qualifying individual 2. a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of a qualifying individual, or the qualifying individual's spouse or common-law partner who has claimed the amount for an eligible dependant, Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older, or Canada caregiver amount for other infirm dependants age 18 or older for the qualifying individual or could have claimed the amount if the qualifying individual: -- had no income -- is a child and if that child had been 18 years of age or older in the tax year -- was not married or in a common-law partnership (amount for an eligible dependant) -- who is 65 years of age or older at the end of a year and is not eligible to claim the disability tax credit, was dependent on the individual because of mental or physical infirmity (Canada caregiver amount for other infirm dependants age 18 or older) 3. if (2) does not apply, an individual who is entitled to claim the disability amount for the qualifying individual, or would be entitled to, if no amount was claimed for the year by the qualifying individual or the qualifying individual's spouse or common-law partner Eligible dwelling An eligible dwelling is a housing unit located in Canada that is owned (either jointly or otherwise) by: - the qualifying individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual - the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not, throughout the year, own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada Notes An eligible dwelling also includes a share of the capital stock of a co- operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation. Generally, the land that the housing unit stands on, including adjacent land up to one-half hectare (1.24 acres), will be considered part of the eligible dwelling. A qualifying individual may have only one eligible dwelling at any time, but may have more than one eligible dwelling in a year (for example, when an individual moves in the year). When a qualifying individual has more than one eligible dwelling in a year, the total eligible expenses for all such eligible dwellings of the qualifying individual cannot be more than $20,000. Eligible and ineligible renovations and expenses A qualifying renovation is a renovation or alteration that is of an enduring nature and is integral to the eligible dwelling (including the land that forms part of the eligible dwelling). The renovation must meet either of the following conditions: - allow the qualifying individual to gain access to, or be mobile or functional within, the dwelling - reduce the risk of harm to the qualifying individual within the dwelling or in gaining access to the dwelling An item that you buy that will not become a permanent part of your dwelling is generally not eligible. Eligible expenses Eligible expenses are outlays or expenses made or incurred during the year that are directly attributable to a qualifying renovation of an eligible dwelling. The expenses must be for work performed and goods acquired in the tax year. Work performed by you If you do the work yourself, eligible expenses include: - building materials - fixtures - equipment rentals - building plans - permits PAGE 39 However, the value of your labour or tools cannot be claimed as an eligible expense. Work performed by a family member Expenses are not eligible if the goods or services are provided by a person related to the qualifying individual or the eligible individual unless that person is registered for goods and services tax/harmonized sales tax (GST/HST) under the Excise Tax Act. If your family member is registered for GST/HST and all other conditions are met, the expenses will be eligible for the home accessibility tax credit (HATC). Work performed by professionals Generally, paid work completed by a professional (such as an electrician, plumber, carpenter or architect) qualifies as an eligible expense. Ineligible expenses The following expenses are not eligible for the HATC: - amounts paid to acquire a property that can be used independently of the qualifying renovation - the cost of annual, recurring, or routine repairs or maintenance - amount paid to buy household appliances - amount paid to buy electronic home-entertainment devices - the cost of housekeeping, security monitoring, gardening, outdoor maintenance, or similar services - financing costs for the qualifying renovation - the cost of renovation incurred mainly to increase or maintain the value of the dwelling Medical expense tax credit (METC) If you have an eligible expense that also qualifies as a medical expense, you can claim the expense as a medical expense and a home accessibility expense. For more information about medical expenses, see lines 33099 and 33199. Condominium and co-operative housing corporations For condominium or co-operative housing corporations, your share of the cost of eligible expenses for common areas qualifies for the HATC. Other government grants and credits The HATC is not reduced by government assistance, including grants, forgivable loans, or tax credits, from the federal or a provincial or territorial government. Vendor rebates or incentives Eligible expenses are generally not reduced by reasonable rebates or incentives offered by the vendor or manufacturer of goods or services. Business and rental use of part of an eligible dwelling If you earn business or rental income from part of an eligible dwelling, you can only claim the amount for eligible expenses that is incurred for the personal-use areas of your dwelling. For expenses incurred and goods acquired for common areas or that benefit the housing unit as a whole (such as a ramp or hand rails), you must divide the expense between personal use and income-earning use. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, or Guide T4036, Rental Income. Completing your return To claim home accessibility expenses, complete the chart for line 31285 using your Federal Worksheet and enter the result on line 31285 of your return. A qualifying individual can claim up to $20,000 per year in eligible expenses. When there is more than one qualifying individual for an eligible dwelling, the total eligible expenses cannot be more than $20,000 for the dwelling. The claim can be split between the qualifying individual and the eligible individuals for the qualifying individual. If the claimants cannot agree on what amount each person can claim, the CRA will determine the amounts. Supporting documents Eligible expenses must be supported by acceptable documentation, such as agreements, invoices, and receipts. They must clearly identify the type and quantity of goods bought or services provided, including, but not limited to, the following information, as applicable: - information that clearly identifies the vendor/contractor, their business address, and, if applicable, their GST/HST registration number - a description of the goods and the date when they were bought - the date when the goods were delivered (keep your delivery slip as proof) or when the work or services were performed - a description of the work done, including the address where it was done - the amount of the invoice - proof of payment (receipts or invoices must show that bills were paid in full or be accompanied by other proof of payment, such as a credit card slip or cancelled cheque) - a statement from a co-operative housing corporation or condominium corporation (or, for civil law, a syndicate of co-owners) signed by an authorized individual identifying: -- the amounts incurred for the renovation or the alteration work -- your part of these expenses if the work is done for common areas as a condominium owner PAGE 40 -- information that clearly identifies the vendor/contractor, their business address and, if applicable, their GST/HST registration number -- a description of the work done or services performed and the dates when the work was done or the services were performed To verify whether someone is registered for GST/HST, consult the GST/HST Registry. Line 31300 - Adoption expenses You can claim an amount for eligible adoption expenses related to the adoption of a child who is under 18 years of age at the time that the adoption order is issued or recognized by a government in Canada. The maximum claim for each child is $19,066. You can claim all of the eligible adoption expenses that you incurred but you have to claim them in the tax year that includes the end of the adoption period for the child. Eligible expenses Eligible adoption expenses include: - fees paid to an adoption agency licensed by a provincial or territorial government - court costs and legal and administrative expenses related to an adoption order for the child - reasonable and necessary travel and living expenses of the child and the adoptive parents - document translation fees - mandatory fees paid to a foreign institution - mandatory expenses paid for the child's immigration - any other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency licensed by a provincial or territorial government Reimbursement of an eligible expense You must reduce your eligible expenses by any reimbursements or other forms of assistance that you received. Adoption period The adoption period: - begins at the earliest of the following dates: -- when an application is made for registration with a provincial or territorial ministry responsible for adoption, or with an adoption agency licensed by a provincial or territorial government -- when an application related to the adoption is made to a Canadian court - ends at the latest of the following dates: -- when an adoption order is issued by, or recognized by, a government in Canada for that child -- when the child first begins to live permanently with you Completing your return Enter on line 31300 of your return the amount of eligible adoption expenses related to the adoption of a child who is under 18 years of age. The maximum claim for each child is $19,066. Notes Two individuals can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split. Parents can claim whichever amount is less: - the expenses incurred for the entire adoption period - $19,066 in the tax year that the adoption period ends If, at the end of the year, you reside in Newfoundland and Labrador, Ontario, Manitoba, Alberta, British Columbia, or Yukon, claim the corresponding provincial or territorial non-refundable tax credit that you may be entitled to on line 58330 of your provincial or territorial Form 428. Line 31350 - Digital news subscription expenses You can claim up to $500 for amounts you paid in 2024 for qualifying subscription expenses. A qualifying subscription expense is the amount a subscriber paid in the year for a digital news subscription with a qualified Canadian journalism organization (QCJO) that does not hold a licence to carry on a broadcasting undertaking. To qualify, a digital news subscription must give access to digital content that is primarily written news. Only the individuals who entered into the agreement for the subscription can claim the expenses. If you and another person can claim the same qualifying subscription expenses, you can split the claim for those digital news subscription expenses. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for this credit. Note A digital news subscription may also give you access to non-digital content or content that comes from a partner organization of the QCJO that is not a QCJO. Only the cost of a comparable stand-alone digital subscription to the content of the QCJO will be eligible. If there is no comparable stand-alone digital subscription, only half of the amount paid is eligible. Line 31400 - Pension income amount You may be able to claim up to $2,000 if you reported eligible pension, superannuation or annuity payments on line 11500, line 11600 or line 12900 of your return. Eligibility You may be able to claim up to $2,000 if you reported: - eligible annuity or pension income (or both) on line 11500 of your return - eligible pension income on line 11600 of your return PAGE 41 - annuity payments on line 12900 of your return (box 16 of your T4RSP slips) if either: -- You were 65 years of age or older on December 31, 2024 -- You received payments because of the death of your spouse or common-law partner For a list of eligible pension and annuity income, go to canada.ca/line- 31400. Eligible pension income does not include any of the following income amounts: - foreign source pension income that is tax-free in Canada because of a tax treaty that allows you to claim a deduction on line 25600 - income from a United States individual retirement arrangement (IRA) account - amounts from a RRIF included on line 11500 of your return that were transferred to an RRSP, another RRIF or an annuity If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 4 of Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 31400 of your and your spouse's or common-law partner's return. Note Amounts such as old age security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, death benefits, retiring allowances, excess amounts from a RRIF transferred to an RRSP, another RRIF or an annuity, amounts shown in boxes 18, 20, 26, 28 and 34 of your T4RSP slips, and amounts distributed from a retirement compensation arrangement shown on your T4A-RCA slips do not qualify for the pension income amount. Completing your return Complete the chart for line 31400 using your Federal Worksheet and enter the result on line 31400 of your return. Pension income splitting If you are electing to split your eligible pension income 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. Tax tips You may be able to transfer all or part of your pension income amount to your spouse or common-law partner or claim all or part of their pension income amount. For more information, see line 32600. Claim the corresponding provincial or territorial non-refundable tax credit that you may be entitled to on line 58360 of your provincial or territorial Form 428. Line 31600 - Disability amount for self If you are eligible for the disability tax credit (DTC), you may be able to claim this 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 2024. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. If you were eligible for the disability tax credit for 2023 and still meet the eligibility requirements in 2024, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2024 or if the CRA asks you to. Tax tip If you or anyone else paid for attendant care or care in a facility, special rules may apply. For more information, see Guide RC4065, Medical Expenses. Supplement for children with disabilities If you were under 18 years of age at the end of 2024 and qualify for the disability amount, you may claim up to an additional $5,758. This supplement may be reduced if one of the following applies: - Someone claimed child care expenses (line 21400) or attendant care expenses (line 33099 or 33199) for you on their tax return - You claimed attendant care expenses (line 21500 or line 33099) on your tax return (to calculate your claim, complete the chart for line 31600 of your Federal Worksheet and enter the result on line 31600 of your return) For more information, see Guide RC4064, Disability-Related Information. Tax tip You may be able to transfer all or part of your disability amount (and, if it applies, the supplement) to your spouse or common-law partner (who would claim it on line 32600 of their return) or to another supporting person (who would claim it on line 31800 of their return). You may be able to claim all or part of the disability amount (and, if it applies, the supplement) transferred from your spouse or common-law partner on line 32600 of your return or from another dependant on line 31800 of your return. Line 31800 - Disability amount transferred from a dependant If your dependant is eligible for the disability tax credit (DTC) and does not need to claim all of the disability amount on line 31600 of their return to reduce their income tax, they may transfer it to you to claim on line 31800 of your return. A dependant can be: - your parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew - your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew PAGE 42 Note A dependant cannot be your spouse or common-law partner. If you are not attaching Form T2201, Disability Tax Credit Certificate, to your paper return, attach a note that includes your dependant's name, social insurance number (SIN), and relationship to you. Who can claim a dependant You may be able to claim all or part of your dependant's disability amount if all of the following conditions apply: - Your dependant was eligible for the DTC in 2024 - Your dependant was resident in Canada at any time in 2024 - Your dependant relied on you for all or some of the basic necessities of life (such as food, shelter, and clothing) - One of the following situations 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) -- You claimed an amount on line 30450 of your return for that dependant (or you could have if they had no income and were 18 years of age or older in 2024) How to claim this amount If your dependant was under 18 years of age The parent or guardian who is approved on the DTC application may claim the disability amount for their child by completing: - the chart for line 31600 of your Federal Worksheet to calculate the supplement for children with disabilities that your dependant may be able to claim - the chart for line 31800 of your Federal Worksheet to calculate your claim for each dependant If you pay child support If you pay child support, you cannot claim the disability amount transferred from a child you had to make support payments for unless one of the following situations applied: - You were separated from your spouse or common-law partner for only part of 2024 due to a breakdown in your relationship and you did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return (You can claim a disability amount transferred from your child on line 31800 of your return in addition to any allowable amounts for that child on line 30400 and line 30425 of your return, if applicable) Tax tip If it is better for you, you can choose not to claim any amounts for your child (for example, on line 31800, line 30400 and line 30425 of your return), and only claim support amounts that you paid to your spouse or common-law partner on line 22000 of your return. - You and another person had to make support payments for the child for 2024 (You can claim the disability amount transferred from your child only if you and the other person(s) paying support agree that you will be the one making the claim) For more information, see Income Tax Folio S1-F3-C3, Support Payments. If your dependant was 18 years of age or older Complete the chart for line 31800 of your Federal Worksheet to calculate your claim for each dependant. Exceptions You cannot claim the unused part of the disability amount if your dependant's spouse or common-law partner is claiming: - the disability amount for your dependant - any other non-refundable tax credit (other than medical expenses) for your dependant If you or anyone else paid attendant care expenses or for care in a facility, special rules may apply. Splitting the amount with another supporting person Attach a note to your paper return with the name and SIN of the other person claiming the amount. The total claimed for the dependant cannot be more than the maximum disability amount allowed for that dependant. You cannot split the claim with another person if they claimed an amount on line 30400 of their return for the dependant. For more information, see Guide RC4065, Medical expenses. Line 31900 - Interest paid on your student loans You may be eligible to claim an amount for the interest paid on your student loan in 2024 or the preceding 5 years for post-secondary education if you received it under: - the Canada Student Loans Act - the Canada Student Financial Assistance Act - the Apprentice Loans Act - provincial or territorial government laws similar to the acts above Notes You cannot claim interest paid on any other kind of loan or student loan that was combined with another kind of loan. If you renegotiated your student loan with a bank or financial institution, or included it in an arrangement to consolidate your loans, the interest on the new loan does not qualify for this tax credit. You cannot claim interest that you paid because of a judgment obtained after you failed to repay a student loan. Only you can claim an amount for the interest you (or a person related to you) paid on your student loan in 2024 or the preceding 5 years. Tax tip If you have no tax payable for the year the interest is paid, it is better for you to carry the interest forward and apply it on your return in any of the next 5 years. PAGR 43 Enter the eligible amount of interest paid on your student loans on line 31900 of your return. Line 32300 - Your tuition, education, and textbook amounts To claim an amount for tuition fees, you must have received an official tax receipt or one of the following completed forms from your educational institution: - Form T2202, Tuition and Enrolment Certificate - Form TL11A, Tuition and Enrolment Certificate - University Outside Canada - Form TL11C, Tuition and Enrolment Certificate - Commuter to the United States Note The federal education and textbook tax credits were eliminated in 2017. Only unused textbook amounts from before 2017 can be carried forward and claimed by the student. Complete Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit, and enter the result on line 32300 of your return. For more information, go to canada.ca/line-32300 or see Guide P105, Students and Income Tax. Line 32400 - Tuition amount transferred from a child or grandchild You may be able to claim the transfer of all or part of the unused 2024 tuition amount from your child or grandchild, or their spouse or common-law partner. The maximum amount each student can transfer to you is $5,000 minus the amount that they used to reduce their own tax payable. The student must complete the "Transfer or carryforward of unused amount" section of their Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit, to transfer an amount to you. The student must also designate and transfer the amount to you using any of the following forms that they received from their designated educational institution: - Form T2202, Tuition and Enrolment Certificate - Form TL11A, Tuition and Enrolment Certificate - University Outside Canada - Form TL11C, Tuition and Enrolment Certificate - Commuter to the United States If the amount being transferred to you is not shown on any of these forms, you should get a copy of the student's official tuition fee receipt and keep it in case you are asked to provide it later. Notes The student must enter this amount on line 32700 of their federal Schedule 11. They may choose to transfer an amount that is less than the federal unused tuition amount available to transfer. You cannot claim this amount if the student's spouse or common-law partner claimed an amount for the student on lines 30300, 30425 or 32600 of their return. Only one person can claim this transfer from a student; however, it does not have to be the same parent or grandparent who claims an amount on line 30400 or line 30450 of their return for the student. Line 32600 - Amounts transferred from your spouse or common-law partner You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero. These amounts include: - the age amount if your spouse or common-law partner was 65 years of age or older (line 30100) - the Canada caregiver amount for infirm children under 18 years of age (line 30500) - the pension income amount (line 31400) - the disability amount for self (line 31600) - tuition, education and textbook amounts (line 32300) that your spouse or common-law partner designates to you (the maximum amount your spouse or common-law partner can transfer to you is $5,000 minus the current year amounts they use, even if there is still an unused part) Note Your spouse or common-law partner cannot transfer to you any tuition, education or textbook amounts carried forward from a previous year. If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2024, your spouse or common-law partner cannot transfer any unused amounts to you. Complete Schedule 2, Federal Amounts Transferred from your Spouse or Common- law Partner, and enter the result on line 32600 of your return. Enter your marital status and information about your spouse or common-law partner (including their net income even if it is "0") on page 1 of your return. Complete Schedule S2, Provincial or Territorial Amounts Transferred from your Spouse or Common-Law Partner, to claim the corresponding provincial or territorial non-refundable tax credit. Enter the result on line 58640 of your provincial or territorial Form 428. Disability amount If the amount on line 32600 includes a new claim for the disability amount, attach a completed and certified Form T2201, Disability Tax Credit Certificate. Before assessing your return, the CRA will review your claim to see if your spouse or common-law partner is eligible for the disability tax credit. If your spouse or common-law partner was eligible for 2023 and still meets the requirements for 2024, you do not need to send the CRA a new Form T2201. However, you must PAGE 44 send the CRA a new Form T2201 if the previous period of approval ended before 2024 or if the CRA asks you to. Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age You can claim eligible medical expenses paid in any 12-month period ending in 2024 that were not claimed by you or anyone else for 2023. Note For a person who died in 2024, a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses were not claimed for any other year. This also applies if you are claiming expenses paid for a dependant (other than a dependent child under 18 years of age) who died during the year, which would be claimed on line 33199 of your return. Generally, you can claim all amounts paid, even if they were not paid in Canada. For all expenses, you can only claim the part of the expense that you (or someone else) has not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your (or someone else's) income, such as a benefit shown on a T4 slip, and the reimbursement was not deducted anywhere else on the return. You can claim the total eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons: - yourself - your spouse or common-law partner - your or your spouse's or common-law partner's children under 18 years of age at the end of 2024 Eligible medical expenses Eligible medical expenses include: - payments to a medical doctor, dentist, nurse or certain other medical professionals, or to a public or licensed private hospital - payments for prescription drugs, artificial limbs, wheelchairs, crutches, hearing aids, prescription eyeglasses or contact lenses, dentures, pacemakers and certain prescription medical devices Note Over-the-counter products such as vitamins, natural supplements or non- prescription medications are not eligible medical expenses. - premiums paid to private health services plans (other than those paid by an employer, such as the amount from box J of your Relevé 1 Slip, Employment and Other Income (Revenu Québec)) - premiums paid under a provincial or territorial prescription drug plan, such as the Quebec Prescription Drug Insurance Plan and the Nova Scotia Seniors' Pharmacare Program (amounts or premiums paid to provincial or territorial government medical or hospitalization plans are not eligible) - certain cannabis products purchased for a patient for medical purposes - fees paid to a fertility clinic or donor bank in Canada to obtain sperm, ova or embryos to become a parent - certain expenses paid for a surrogate mother or donor (for example, a donor of sperm or ova) in Canada - certain expenses incurred for an animal specially trained to assist a patient in coping with any of the following impairments: -- blindness -- profound deafness -- severe autism -- severe diabetes -- severe epilepsy -- a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs -- a severe mental impairment, if the animal is specially trained to do specific tasks (excluding the provision of emotional support) These expenses include such things as the cost of the animal, care and maintenance of the animal (including food and veterinary care), reasonable travel expenses for the patient to attend a facility that trains individuals in the handling of these service animals, and reasonable board and lodging for full-time attendance at the facility. The special training of the animal must be one of the main purposes of the person or organization that provides the animal. For more information about medical expenses, including reimbursement and travel expenses, go to canada.ca/taxes-medical-expenses, use the CRA's Tax Information Phone Services, or see Guide RC4065, Medical Expenses, and Income Tax Folio S1-F1-C1, Medical Expense Tax Credit. Line 33199 - Allowable amount of medical expenses for other dependants You can claim eligible medical expenses paid in any 12-month period ending in 2024 that were not claimed by you or anyone else in 2023. (See "eligible medical expenses" in the previous section.) Generally, you can claim all amounts paid, even if they were not paid in Canada. For all expenses, you can only claim the part of the expense that you (or someone else) has not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your (or someone else's) income, such as a benefit shown on a T4 slip, and the reimbursement was not deducted anywhere else on the return. PAGE 45 You can claim the part of the eligible medical expenses that you or your spouse or common-law partner paid for any of the following persons who depended on you for support: - your or your spouse's or common-law partner's children who were 18 years of age or older at the end of the tax year, or grandchildren - your or your spouse's or common-law partner's parents, grand-parents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year Complete the chart for line 33199 on your Federal Worksheet and enter the result on line 33199 of your return. Line 34900 - Donations and gifts If you or your spouse or common-law partner made a gift of money or other property to certain institutions, you may be able to claim federal and provincial or territorial non-refundable tax credits when you file your return. Generally, you can claim all or part of the eligible amount of your gift, up to 75% of your net income for the year. For information about a gift made in a previous year, you will need the version of Guide P113, Gifts and Income Tax, for the year you made your gift. Tax Tip You do not have to claim the eligible amount of gifts you made in 2024 on your 2024 return. It may be more beneficial for you to carry them forward and claim them on your return for any of the next 5 years (or any of the next 10 years for a gift of ecologically sensitive land made after February 10, 2014). You have to claim tax credits for gifts that you carried forward from a previous year before you can claim tax credits for gifts that you give in 2024. If you are claiming a carry forward from a previous year, keep a record of the portion of the eligible amount that you are claiming for 2024 and the amount you are carrying forward. Note If you contributed to a federal political party, see lines 40900 and 41000 to find out about claiming a credit. If you contributed to a provincial or territorial political party, see the provincial or territorial forms in your tax package to find out about claiming a credit. Line 35000 - Total federal non-refundable tax credits Line 35000 of the return is the total of your federal non-refundable tax credits. Remember to claim the corresponding provincial or territorial non-refundable tax credits you may be entitled to on your provincial or territorial Form 428. Part C - Net federal tax Line 40424 - Federal tax on split income Tax on split income (TOSI) applies to certain types of income for children under 18 years of age at the end of 2024, as well as to certain amounts received by adult individuals from a related business. For more information, see Form T1206, Tax on Split Income. Line 40425 - Federal dividend tax credit If you reported dividends on line 12000 of your return, claim on line 40425 of your return the total of the dividend tax credits from taxable Canadian corporations shown on your information slips. The dividend tax credit amounts are usually shown on a T5 slip, T4PS slip, T3 slip, and T5013 slip. \\\ If you did not receive an information slip Amount of eligible dividends: Multiply the taxable amount of eligible dividends that you reported on line 12000 of your return by 15.0198%. Amount of dividends other than eligible dividends: Multiply the taxable amount that you reported on line 12010 of your return by 9.0301%. \\\ Note Foreign dividends do not qualify for this credit. Enter the amount of your federal dividend tax credit on line 40425 of your return. Complete Form 428 for your province or territory of residence to calculate the provincial or territorial dividend tax credit that you may be entitled to. Line 40427 - Minimum tax carryover If you paid minimum tax on any of your returns for 2015 to 2023, but do not have to pay minimum tax for 2024, you may be able to claim credits against your taxes for 2024 for all or part of the minimum tax that you paid in those years. To calculate your claim, complete the parts of Form T691, Alternative Minimum Tax, that apply to you and enter the result on line 40427 of your return. For information about minimum tax, see line 41700 on page 47. Line 40500 - Federal foreign tax credit You may be able to claim the federal foreign tax credit for foreign income or profit taxes that you paid on income you earned outside Canada and reported on your Canadian tax return. Tax treaties with other countries may affect whether you are eligible for this credit. Foreign income and foreign taxes must be converted to Canadian dollars. Use the Bank of Canada exchange rate in effect on the day these amounts arise. If you received a monthly pension or multiple payments at different times during the year, use the average annual exchange rate. The average monthly rate and the daily rate are available by going to bankofcanada.ca/rates/exchange. For more information about reporting foreign income and other foreign amounts, see page 10. Note If you deducted an amount on line 25600 of your return for income that is not taxable in Canada under a tax treaty, do not report that income, or any tax withheld from it, in your foreign tax credit calculation. PAGE 46 Completing your return Complete Form T2209, Federal Foreign Tax Credits, and enter the amount from line 12 on line 40500 of your return. Complete Form 428 for your province or territory of residence to calculate the provincial or territorial foreign tax credit that you may be entitled to. Attach to your paper return your completed Form T2209 and documents, such as official receipts that show the foreign taxes that you paid and a note showing your calculations. If you paid taxes to the United States, attach your W-2 information slip, U.S.1040 return, U.S. tax account transcript, and any other supporting documents that apply. If any of your documents are in a language other than English or French, the CRA needs a copy of the original documents written in the foreign language with an acceptable English or French translation. To be acceptable, the signatory's name must be printed in the Latin alphabet and the translation must meet one of the following conditions: - be certified by an official with the authority to administer an oath or solemn declaration (commissioner of oaths, notary public, or lawyer) unless it was done by a translator who is a member in good standing of one of the provincial or territorial organizations of translators and interpreters of Canada - have the seal and signature of an official from the foreign country's embassy, high commission, or consulate confirming it is a true translation - have the signature of the Chartered Professional Accountant (CPA) confirming it is a true translation - have a written statement indicating the profession and the signature of a teacher, professor, or a religious leader confirming it is a true translation Note To be acceptable, the taxpayer's name cannot be the same as the signatory's name. Recapture of investment tax credit If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or child care spaces, complete Form T2038(IND), Investment Tax Credit (Individuals), to calculate the amount you have to repay. Enter the result on the line for "Recapture of investment tax credit" on your return. Federal logging tax credit If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit. To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in: - 66.6667% of the logging tax paid for the year to the province - 6.6667% of your net logging income for the year in the province Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 20805, 21000, 21400, 21500, 21900 and 22000 of your return. 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. Completing your return Enter your total federal political contributions on line 40900 of your return. 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 to calculate your federal political contribution tax credit using the chart for line 41000 on your Federal Worksheet. Enter the result on line 41000 of your return. Complete the Form 428 for your province or territory of residence to calculate the provincial or territorial political contribution tax credit that you may be entitled to. Attach to your paper return your official receipts except for those with amounts shown in box 14 of your T5003 slip, box 184 of your T5013 slip, or on a financial statement showing an amount a partnership allocated to you. Line 41200 - Investment tax credit You may be eligible to claim an investment tax credit (ITC) if any of the following applies to you: - You bought new buildings, machinery, or equipment that is qualified property and used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing - You have incurred qualified expenditures for scientific research and experimental development (SR&ED) - You employ an eligible apprentice and incurred apprenticeship expenditures - You have unclaimed ITCs of a previous year - You received a T3 slip showing an amount in box 40 - You received a T5013 slip showing an amount in box 186, 187 or 189 - You have received a partnership financial statement that allocates ITCs to you PAGE 47 - You have an investment in flow-through shares of a corporation that renounces certain Canadian exploration expenditures to you (you can claim this credit if you reported an amount in Part IV of Form T1229, Statement of Resource Expenses and Depletion Allowance) - You have unused child care ITCs from the creation, in a previous year, of licensed child care spaces for the children of your employees (any unused amounts for child care spaces from previous years can be carried forward 20 years after the expenses were incurred) To claim a credit for 2024, complete Parts A to D of Form T2038(IND) and enter the result on line 41200 of your return. For more information, go to canada.ca/line-41200 or see Form T2038(IND), Investment Tax Credit (Individuals). Line 41400 - Labour-sponsored funds tax credit You may be able to claim this credit if you became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a provincially registered labour-sponsored venture capital corporation (LSVCC) from January 1, 2024, to March 1, 2025. If you became the first registered holder of an approved share from January 1, 2024, to February 29, 2024, and did not claim the whole credit for it on your 2023 return, you can claim the unused part on your 2024 return. If you became the first registered holder of an approved share from January 1, 2025, to March 1, 2025, you can claim any part of the credit for that share on your 2024 return and the unused part on your 2025 return. Enter the net cost of your acquisition of provincially registered shares of a LSVCC on line 41300 of your return. Net cost is the amount you paid for your shares, minus any government assistance (other than federal or provincial tax credits) on the shares. Claim the amount of your allowable credit on line 41400 of your return that is equal to 15% of the net cost reported on line 41300 of your return to a maximum of $750. Note If the first registered holder of the share is a registered retirement savings plan (RRSP) for a spouse or common-law partner, the RRSP contributor or the annuitant (recipient) can claim this credit for that share. Line 41500 - Advanced Canada workers benefit (ACWB) If you received an RC210 slip for ACWB payments in 2024, report the amounts on your Schedule 6, Canada Workers Benefit. If you have a spouse or common-law partner, the person claiming the basic Canada workers benefit (CWB) should report the amount from box 10 of all RC210 slips received for both of you. If you and your spouse or common-law partner are not claiming the basic CWB, one of you must report the amount from box 10 of all RC210 slips as if you were claiming it. For more information, go to canada.ca/line-41500. To view your RC210 slip or CWB information online, go to canada.ca/my-cra- account. Note If you are eligible to claim the CWB for 2024, see line 45300 on page 50 and complete Schedule 6, Canada Workers Benefit. Enter the result from "Step 4 - Advanced Canada workers benefit (ACWB)" of Schedule 6 on line 41500 of your return. Line 41700 - Minimum tax Minimum tax limits the tax advantage you can receive in a year from certain incentives. To find out if you have to pay this tax in 2024, add: - the amounts shown in B, plus - the total of lines 19699 and 19700 of Schedule 3 if you have an amount on line 12700 of your return If the total is: - $173,205 or less, you probably do not have to pay minimum tax (follow the instruction at line 41700 of your return) - more than $173,205, you may have to pay minimum tax (complete Form T691, Alternative Minimum Tax, and enter the result on line 41700 of your return) Note You may also have to complete Form 428 or Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate additional provincial or territorial tax for minimum tax purposes. Below is a list of the most common situations where you may have to pay minimum tax: A. You reported a taxable capital gain (line 12700) B. You claimed any of the following amounts: - a loss (including your share of a partnership loss) resulting from, or increased by, claiming capital cost allowance on rental properties - a loss from a limited partnership that is a tax shelter - union, professional, or like dues (line 21200) - child care expenses (line 21400) - disability support deduction (line 21500) - moving expenses (line 21900) - most carrying charges (line 22100) on certain investments - interest and financing expenses to earn income from property (line 22100) - CPP/QPP on employment income or self-employment income or PPIP premiums on self-employment income (lines 22200, 22215, 22300) - office and employment expenses (line 22900) - clergy residence deduction (line 23100) - a deduction for security options (line 24900) PAGE 48 - capital gains on gifts of publicly listed securities (Form T1170) - limited partnership losses of other years (line 25100) - non-capital losses of other years (line 25200) - capital gains deduction (line 25400) C. You claimed any of the following tax credits: - federal dividend tax credit (line 40425) - federal political contribution tax credit (line 41000) - investment tax credit (line 41200) - labour-sponsored funds tax credit (line 41400) Line 41800 - Special taxes Additional tax on RESP accumulated income payments (AIP) If you received an AIP from a registered education savings plan (RESP) in the year, you may have to pay an additional tax on all or part of the amount from box 040 of your T4A slips. Complete Form T1172, Additional Tax on Accumulated Income Payments from RESPs, and enter the result on line 41800 of your return. For more information, see Guide RC4092, Registered Education Savings Plans (RESPs). Tax on excess employees profit sharing plan (EPSP) amounts You may have to pay a special tax if both of the following apply: - You are a specified employee (an employee who deals with an employer in a non-arm's length relationship or owns 10% or more of issued shares of any class of capital stock of their employer or any employer corporation related to the employer corporation) - Your employer made contributions to your EPSP for the year and the contributions are more than 20% of your employment income from that employer for the year Complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts, to calculate the amounts to enter on lines 22900 and 41800 of your return. Tax for not purchasing replacement shares in a Quebec labour-sponsored fund (QLSF) You must pay a special tax if both of the following apply: - You redeemed your shares in a QLSF to participate in the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP) - You did not buy replacement shares within the prescribed period The special tax is the portion of the federal labour-sponsored funds tax credit (line 41400) that you received for the acquisition of the shares that were redeemed to participate in the HBP or LLP and were not replaced within the prescribed period. Report, on line 41800 of your return, the result of the following calculation using your RL-10 Slip: Tax Credit for a Labour-Sponsored Fund (Revenu Québec): - box F and box L1, plus - 60% of box L2, plus - 75% of box L3 Line 42000 - Net federal tax Your net federal tax is calculated on your return. It is your federal tax payable on your taxable income minus your federal non-refundable tax credits and various other federal tax credits that may apply to you. Enter on line 42000 of your return the amount of net federal tax that you calculated. Step 6 - Refund or balance owing Line 42100 - CPP contributions payable on self-employment income and other earnings Residents of a province or territory other than Quebec on December 31, 2024 Complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Form RC381, Inter-Provincial calculation for CPP and QPP contributions and overpayments, whichever applies, to calculate the amount to enter on line 42100 of your return. Residents of Quebec on December 31, 2024 Line 42100 does not apply to you. Claim the Quebec Pension Plan contributions that you have to pay on your Revenu Québec Income Tax Return. Line 42120 - Employment insurance premiums payable on self-employment and other eligible earnings Self-employed individuals can choose to pay employment insurance (EI) premiums to be eligible to receive EI special benefits. For more information, contact Service Canada. If you entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your EI premiums payable. If you are a resident of a province or territory other than Quebec, claim the amount from line 9 of your Schedule 13 on line 42120 and line 31217 of your return. If you are a resident of Quebec, claim the amount from line 10 of your Schedule 13 on line 42120 and line 31217 of your return. Line 42200 - Social benefits repayment If you received employment insurance (EI) benefits, old age security (OAS) pension, net federal supplements, and/or the Canada Recovery Benefit (CRB) during the year, you may have to repay all or part of your social benefits. See the information at line 23500 to calculate your repayment. PAGE 49 Enter on line 42200 of your return the social benefits repayment amount from line 23500 of your return. Line 42800 - Provincial or territorial tax Residents of a province or territory other than Quebec on December 31, 2024 Complete Form 428 to calculate your provincial or territorial tax to enter on line 42800 of your return. Residents of Quebec on December 31, 2024 To calculate your tax for Quebec, complete a Revenu Québec Income Tax Return. Note If you had income from a business (including income that you received as a limited or non-active partner) and the business has a permanent establishment outside the province or territory where you resided, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes. Line 43500 - Total payable Your total payable is the amount of federal and provincial or territorial taxes that you owe before you subtract your total credits (line 48200). It also includes, if applicable, CPP contributions payable on self-employment and other earnings (line 42100), Employment insurance premiums payable on self-employment and other eligible earnings (line 42120), social benefits repayment (line 42200) and Yukon First Nations Tax (line 43200). Report on line 43500 of your return the total of the amounts from lines 42000 to 42800. For residents of Yukon, report the total of the amounts from lines 42000 to 43200. Line 43700 - Total income tax deducted Claim the total of the amounts shown in the "Income tax deducted" box of all your Canadian information slips. If you are electing to split your eligible pension income with your spouse or common-law partner, enter the result for income tax deducted from Form T1032, Joint Election to Split Pension Income. Residents of a province or territory other than Quebec on December 31, 2024 If you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return. Residents of Quebec on December 31, 2024 Do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return. Line 43800 - Tax transfer for residents of Quebec Residents of Quebec on December 31, 2024 If you earned income, such as employment income, outside Quebec during the year, tax may have been deducted for a province or territory other than Quebec. Enter, on line 43800 of your federal return, the transfer amount (up to the maximum) and claim the same amount on line 454 of your Revenu Québec Income Tax Return. You can transfer to the Province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec. Note If you and your spouse or common-law partner jointly elected to split pension income, your calculation of the transfer for line 43800 may be impacted: - If you are the one receiving the transfer (amount reported on line 11600 of your return), you can include the income tax added on line 43700 of your return relating to the split-pension amount in your calculation of the transfer for line 43800 - If you are the one doing the transfer (claiming a deduction on line 21000 of your return), do not include the corresponding income tax transferred to your spouse or common-law partner on line 43700 of their return in the calculation of the transfer for line 43800 Line 44000 - Refundable Quebec abatement Calculate your abatement if you were a resident of Quebec on December 31, 2024, and you did not have a business with a permanent establishment outside Quebec. If either of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement: - You had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec - You were not a resident of Quebec on December 31, 2024, and the business has a permanent establishment in Quebec Line 44800 - CPP or QPP overpayment Residents of a province or territory other than Quebec on December 31, 2024 Complete Schedule 8, Canada Pension Plan Contributions and Overpayment (5000- S8), or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, to calculate the amount, if any, of your overpayment to enter on line 44800 of your return. The CRA will refund the excess contributions to you or use them to reduce your balance owing. Residents of Quebec on December 31, 2024 Line 44800 does not apply to you. If after completing Schedule 8, Quebec Pension Plan Contributions (5005-S8), or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, there remains an excess amount of contributions you will claim the amount on your Revenu Québec Income Tax Return. For more information, see line 452 of the Revenu Québec Guide to the Income Tax Return. For more information, see line 30800 on page 34. PAGE 50 Line 45000 - Employment insurance overpayment If you contributed more to your employment insurance (EI) premiums than you had to (see line 31200 on page 35), claim the difference on line 45000 of your return. Note If you repaid some of the EI benefits overpayment that you received, do not claim the repayment on line 45000 of your return. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid. The CRA will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund. Residents of Quebec on December 31, 2024 If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. The excess contribution on line 45000 of your return is reduced by the provincial parental insurance plan (PPIP) premiums that you have to pay (line 31210 of your return). The part of the excess contribution used will be transferred directly to Revenu Québec. 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 a resident in Canada throughout 2024 - You were 18 years of age or older at the end of 2024 - Your adjusted family net income is less than $61,699 In addition, the total of the following amounts is $4,275 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 and 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. Complete the chart for line 45200 using the Federal Worksheet to calculate your claim. You can claim this supplement for the same medical expenses that you claimed on line 21500 and line 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, 2024, you 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, 2024, do not include their income when you calculate this supplement. Completing your return Enter the amount calculated using the Federal Worksheet on line 45200 of your return to claim your refundable medical expense supplement. Line 45300 - Canada workers benefit (CWB) The CWB is a refundable tax credit that supplements the earnings of low- and modest-income workers. This benefit has two parts: a basic amount and a disability supplement. To find out if you can claim the CWB, see Schedule 6, Canada Workers Benefit. If you had an eligible spouse, you can choose who will claim the basic amount for the CWB regardless of who received the RC210 slip for the basic amount. If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant. If you cannot decide who will claim the basic CWB when you have an eligible spouse, the Canada Revenue Agency will decide who will claim the basic CWB. If you had an eligible spouse and one of you is eligible for the disability tax credit (DTC), that person should claim the basic CWB and the CWB disability supplement. If you had an eligible spouse and you are both eligible for the DTC, only one of you can claim the basic CWB. However, each of you must claim the CWB disability supplement on a separate Schedule 6. Eligible spouse An eligible spouse is a person who meets all of the following conditions: - They were your cohabiting spouse or common-law partner on December 31, 2024 (or, if they died after June 30, 2024, they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or common-law partner of another individual on December 31, 2024) Note You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2024, if you had not been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of at least 90 days, that includes December 31, 2024. PAGE 51 - They were a resident of Canada throughout 2024 - They were not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year unless they had an eligible dependant at the end of the year - They were not confined to a prison or similar institution for a period of at least 90 days during the year - They were not exempt from income tax in Canada for a period in the year when they were an officer or a servant of another country (such as a diplomat) residing in Canada or they were a family member who resided with such a person, or an employee of such a person at any time in the year Eligible dependant An eligible dependant is a person who meets all of the following conditions: - They were your or your spouse's or common-law partner's child Note For the purposes of this claim, a child includes a person under your custody and control who was wholly dependent on you for support. A child you lived with and cared for under kinship or close relationship program (of the federal government, a provincial or territorial government or an Indigenous governing body), can still be an eligible dependant, even if you received payments under that program, as long as the payments were not a children's special allowance for that child. - They were under 19 years of age and lived with you on December 31, 2024 (or, if they died after June 30, 2024, they lived with you on the date of death and would have been under 19 years of age on December 31, 2024) - They were not eligible for the CWB for 2024 For more information, go to canada.ca/canada-workers-benefit. Completing your return Enter the result from Step 2 or Step 3, whichever applies, of your Schedule 6 on line 45300 of your return. Line 45350 - Canada training credit (CTC) Complete Schedule 11 to claim the CTC for: - eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2024 - fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2024 To claim the CTC, you must meet all of the following conditions: - You were resident in Canada for all of 2024 - You were at least 26 years of age and less than 66 years of age at the end of the year - You have a Canada training credit limit (CTCL) for 2024 on your latest notice of assessment or reassessment for 2023 You can claim up to whichever amount is less: - half of the fees claimed on line 32000 of your federal Schedule 11 - your CTCL for 2024 The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax. Line 45355 - Multigenerational home renovation tax credit (MHRTC) The MHRTC is a refundable tax credit that allows an eligible individual to claim certain renovation costs to create a secondary unit within an eligible dwelling so that a qualifying individual can reside with their qualifying relation. If eligible, you can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed, up to a maximum credit of $7,500 for each claim you are eligible to make. Complete Schedule 12, Multigenerational Home Renovation Tax Credit, to calculate your credit and enter the result on line 45355 of your return. For more information, go to canada.ca/cra-mhrtc. Line 45400 - Refund investment tax credit If you are eligible for an investment tax credit (line 41200) based on expenditures you made in 2024, you may be able to claim a refund of your unused investment tax credit. This refund will reduce the amount of credit available to you for other years. To carry back the credit you earned in 2024 for up to three years and use it to reduce your federal tax, complete Part E of Form T2038(IND), Investment Tax Credit (Individuals), and attach it to your paper return. To carry forward credits earned in tax years ending after 1997 for up to 20 years, compete Part F of Form T2038(IND) and attach it to your paper return. Line 45600 - Part XII.2 tax credit The Part XII.2 tax credit will be shown in box 38 on all of your T3 slips and in box 209 on all of your T5013 slips. Enter on line 45600 of your return the total of amounts shown in box 38 of all your T3 slips and box 209 of your T5013 slips. Line 45700 - Employee and partner GST/HST rebate If you deducted expenses from your income as an employee (line 21200 or line 22900) or as a partner (lines 13499 to 14300), you may be eligible for a rebate of the GST/HST you paid on those expenses. PAGE 52 Generally, you can claim this rebate if either: - Your employer is a GST/HST registrant, other than a listed financial institution - You are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership For information, see Guide T4044, Employment Expenses. To claim this rebate, complete Form GST370, Employee and Partner GST/HST Rebate Application. Notes Generally, report any GST/HST rebate received, on line 10400 of your return, in the year you received it. For example, you may claim a rebate on your return for 2024. If the CRA allows your claim and assesses that return in 2025, you must report the rebate on your tax return for 2025. If you received a GST/HST rebate in 2024 and you were an employee, see line 10400. If you were a partner, call our business enquiries line. Claim on line 45700 of your return the rebate you calculated on Form GST370. Line 46900 - Eligible educator school supply tax credit If you were an eligible educator, you can claim up to $1,000 of eligible supplies expenses. Eligible educator You are considered an eligible educator if, at any time during the 2024 tax year, both of the following conditions are met: - You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility - You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expenses An eligible supplies expense is the amount that you paid in 2024 for teaching supplies that meet all of the following conditions: - You bought the teaching supplies for teaching or facilitating students' learning - The teaching supplies were directly consumed or used in the performance of the duties of the eligible educator's employment - You were not entitled to a reimbursement, allowance or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income) - The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. Durable goods are: - books, games and puzzles - containers (such as plastic boxes or banker boxes) - educational support software - calculators (including graphing calculators) - external data storage devices - web cams, microphones and headphones - multimedia projectors - wireless pointer devices - electronic educational toys - digital timers - speakers - video streaming devices - printers - laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom Notes Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met. The CRA may ask you later to provide a written certificate from your employer or a delegated official of the employer (such as the principal of the school or the manager of the child care facility) attesting to the eligibility of your expenses for the year. Line 47555 - Canadian journalism labour tax credit If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization (QJO) in 2024, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2024. Note This credit is taxable to you. Include the amount allocated to you by the partnership (box 236 of your T5013 slip) in your business income (line 13500 of the return) in the same tax year. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. PAGE 53 Line 47556 - Return of fuel charge proceeds to farmers tax credit If you are a self-employed farmer or an individual who is a member of a partnership operating a farming business with one or more permanent establishments in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan, you may be eligible to have a portion of fuel charge proceeds returned to you. Note This credit is considered assistance and must be included in farming income. For more information, see Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit. Partnerships If you were a member of a partnership, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box 237 of your T5013 slip for 2024 if the partnership is required to file a T5013 Partnership Information Return, or in a letter if the partnership is not required to file a T5013 return. Note This credit is taxable to you. Include the amount allocated to you by the partnership (box 237 of your T5013 slip or letter) in your farming income (line 14100 of the return). How to claim this credit Complete Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit. Line 47600 - Tax paid by instalments In February 2025, the CRA will send you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2024 that the CRA has received. If you made an instalment payment for your 2024 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return. Line 47900 - Provincial or territorial credits To find out which provincial or territorial credits you may be entitled to claim, go to canada.ca/prov-terr-tax-information. Line 48400 - Refund Generally, the CRA does not refund a difference of $2 or less. You can ask the CRA to transfer your refund to your 2025 instalment account when you file your return electronically or by attaching a note to your paper return. Direct deposit Direct deposit is a fast, convenient and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to canada.ca/cra-direct-deposit or contact your financial institution. Line 48500 - Balance owing Your balance owing is due no later than April 30, 2025. Generally, the CRA does not charge a difference of $2 or less. Do not mail cash or include cash with your return. The CRA will charge daily compound interest on any outstanding balance from the day after the balance is due until your balance is paid in full. Make your payment using: - any of the electronic payment options on page 55 - a cheque or debit at your Canadian bank or credit union with a remittance voucher (available at canada.ca/my-cra-account or by contacting the CRA) - cash or debit at any Canada Post outlet across Canada for a fee if you have a remittance voucher with a QR code or a self-generated QR code For more information, go to canada.ca/payments. If you cannot pay your balance owing by April 30, 2025, go to canada.ca/cra- collections to learn more about managing your tax debt or see Information Circular IC98-1R8, Tax Collections Policies. Supporting documents When you file a paper return, attach your supporting documents to your return. If you make a claim without providing your documents, the CRA may disallow the credit or deduction you claimed and this could delay the processing of your return. Whether you file by paper or electronically, keep your supporting documents for 6 years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment. Attach the following documents to your paper return: - a copy of your information slips such as a T4, T4A and T5, and provincial slips such as the Relevé 1 Slip, if applicable - your completed forms and schedules, when instructed - Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses for line 12600 - Rental income Note If you are missing an information slip, attach a copy of your final pay stub or statement instead. Keep your original documents. Also, attach a note stating the payer's name and address, the type of income involved and what you are doing to get the slip. PAGE 54 After you file your return Notice of assessment The notice of assessment (NOA) gives you a summary of your tax and benefit assessment and explains any changes made to your return. It also tells you if you have a refund, a zero balance or a balance owing. It gives you other important information such as your: - unused registered retirement savings plan (RRSP) contributions - RRSP deduction limit and available contribution room - first home savings account (FHSA) participation room - Canada training credit limit (CTCL) - other amounts and balances that you may want to carry forward to a future year You can view your NOA in NETFILE- or EFILE-certified tax software and My Account right after the CRA receives and processes your return. For more information, go to canada.ca/cra-notices-letters. Processing time The CRA's goal is to send you a notice of assessment, as well as any refund, within: - two weeks, when you file online - eight weeks, when you file a paper return Note These timelines apply to returns that are received on or before the due date. To look up processing times, go to canada.ca/cra-processing-times. Tax reviews When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers. If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It's important to know that a review is not a tax audit. In most cases, it's simply a routine check to ensure that the information that you provided on your return is correct. If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read. Remember that the CRA is here to help you. If you cannot get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA's request, the CRA may adjust your return and your claim or deduction may be disallowed. For more information, go to canada.ca/taxes-reviews. How to change a return If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes. Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2025 must relate to a tax year after 2014 to be considered. You can change your return in any of the following ways: - using the ReFILE service if your return was filed electronically using a certified software. For more information, go to canada.ca/refile - signing in to My Account at canada.ca/my-cra-account and using "Change my return" - by sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any supporting documents, if you have not sent them before to support your original claim Note If the CRA has assessed your taxes owing for a year that you did not file a tax return, you must file a paper return for that year if you want to make a change. For more information, go to canada.ca/change-tax-return. PAGE 55 Digital services for individuals The CRA's digital services are fast, easy and secure! My Account My Account lets you view and manage your personal income tax and benefit information online. Use My Account throughout the year to: - view your benefit and credit information and apply for certain benefits - view your notice of assessment or reassessment - change your address, phone numbers, direct deposit information, marital status and information about children in your care - manage notification preferences and receive email notifications when important changes are made to your account - check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit and your first home savings account (FHSA) participation room - track the progress of certain files and enquiries you have submitted to the CRA - make a payment online to the CRA with the My Payment service, create a pre- authorized debit (PAD) agreement or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to canada.ca/payments) - view and print your proof of income statement - manage authorized representatives and authorization requests - submit documents to the CRA - submit an audit enquiry - manage multi-factor authentication settings To sign in to or register for the CRA's digital services, go to: - My Account, at canada.ca/my-cra-account, if you are an individual - Represent a Client, at canada.ca/taxes-representatives, if you are an authorized representative Receive your CRA mail online Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to canada.ca/cra-email-notifications. Electronic payments Make your payment using: - your Canadian bank or credit union's online banking, mobile app, or telephone service - the CRA's My Payment service at canada.ca/cra-my-payment with your activated debit card from a participating Canadian bank or credit union with a Visa® Debit or debit Mastercard® logo (does not include credit cards) - My Account, at canada.ca/my-cra-account, under "Accounts and Payments" - pre-authorized debit (PAD) at canada.ca/my-cra-account which lets you: -- set up payments to the CRA from a Canadian chequing account on preset dates starting in five or more business days -- pay an amount due, repay overpaid amounts or make instalment payments -- view your account history and modify, cancel or skip a payment (for more information on PAD, go to canada.ca/pay-authorized-debit) - your credit card, Interac e-transfer or PayPal through one of the third- party service providers for a fee For more information, go to canada.ca/payments. PAGE 56 For more information If you need help If you need more information, go to canada.ca/taxes or call 1-800-959-8281. Direct deposit Direct deposit is a fast, convenient and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to canada.ca/cra-direct-deposit or contact your financial institution. Forms and publications The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to canada.ca/cra-forms- publications or call 1-800-959-8281. Electronic mailing lists The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to canada.ca/cra-email-lists. Tax Information Phone Service (TIPS) For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999. Teletypewriter (TTY) users and Video Relay Service (Canada VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. If you use the Canada VRS application, call 1-800-561-6393. If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY or Canada VRS numbers. Formal disputes (objections and appeals) You have the right to file an objection (or an appeal for the Canada Pension Plan or Employment Insurance) if you disagree with an assessment, determination or decision. For more information about objections and related deadlines, go to canada.ca/cra-file-objection. CRA service feedback program Service complaints You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to canada.ca/taxpayer- rights. You may provide compliments or suggestions, and if you are not satisfied with the service you received: 1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to canada.ca/cra-contact 2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor 3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to canada.ca/cra-service-feedback If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson. Reprisal complaints If you have received a response regarding a previously-submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint. For more information, go to canada.ca/cra-reprisal-complaints. Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to canada.ca/taxes-dates-individuals. PAGE 57 Retirement income summary table Use the following table to find out where to report your retirement income on your return. If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400). Use the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable. *** Transcriber's Note: In print, the following table is set up as four columns. The columns are labelled as: Column 1: Slip; Column 2: Box Number; Column 3: Conditions; Column 4: Report on *** \\\ Slip: T3 Box number: Box 31 Conditions: None Report on: line 11500 Slip: T3 Box number: Boxes 22, 26 Conditions: None Report on: line 13000 Slip: T4 Box number: Boxes 66, 67 Conditions: None Report on: line 13000 Slip: T4A Box number: Box 016 Conditions: None Report on: line 11500 Slip: T4A Box number: Boxes 018 (Note 1), 106 Conditions: None Report on: line 13000 Note 1 Lump-sum payments from an SPP or money purchase RPP are reported on line 11500 of your return if you are 65 years of age or older on December 31, 2024, or you received the amount upon the death of your spouse or common-law partner. In all other cases, report the amount on line 13000 of your return. Slip: T4A Box number: Boxes 024, 194 Conditions: - You were 65 or older on December 31, 2024; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T4A Box number: Boxes 024, 194 Conditions: All other cases Report on: line 13000 Slip: T4A Box number: Box 133 Conditions: - You were 65 or older on December 31, 2024; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T4A Box number: Box 133 Conditions: Variable payment life annuity payments out of a money purchase RPP Report on: line 11500 Slip: T4A Box number: Box 133 Conditions: All other cases Report on: line 13000 Slip: T4A(OAS) Box number: Box 18 Conditions: None Report on: line 11300 Slip: T4A(P) Box number: Box 20 Conditions: None Report on: line 11400 Slip: T4A-RCA Box number: Boxes 14, 16, 18, 20 Conditions: None (Note 2) Report on: line 13000 Note 2 If there is an amount in box 17 of your T4A-RCA slip, it is already included in box 16 and is eligible for pension income splitting. Slip: T4RIF Box number: Boxes 16, 22 Conditions: - You were 65 or older on December 31, 2024; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T4RIF Box number: Boxes 16, 22 Conditions: If the amount in box 22 is negative Report on: line 23200 Slip: T4RIF Box number: Boxes 16, 22 Conditions: All other cases Report on: line 13000 Slip: T4RIF Box number: Box 18 Conditions: See Information Sheet RC4178, Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant Report on: line 13000 Slip: T4RSP Box number: Box 16 Conditions: - You were 65 or older on December 31, 2024, (Note 3) or - You received the amount upon the death of your spouse or common-law partner (Note 3) Report on: line 12900 Note 3 This amount is eligible for pension income splitting and the pension income amount. Slip: T4RSP Box number: Box 16 Conditions: All other cases Report on: line 12900 Slip: T4RSP Box number: Boxes 18, 20, 22, 26, 28 Conditions: None Report on: line 12900 Slip: T4RSP Box number Boxes 18, 20, 22, 26, 28 Conditions: If the amount in box 28 is negative Report on: line 23200 Slip: T4RSP Box number: Box 34 Conditions: See Information Sheet RC4177, Death of an RRSP Annuitant Report on: line 12900 Slip: T5 Box number: Box 19 Conditions: - You were 65 or older on December 31, 2024; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T5 Box number: Box 19 Conditions: All other cases Report on: line 12100 \\\