5013-G (Front cover) Canada Revenue Agency Income Tax Package for Non-Residents and Deemed Residents of Canada 2025 PAGE 2 Find out if this guide is for you Use this guide if any of the following applies to you: - You were a deemed resident of Canada on December 31, 2025 (for exceptions, see "Which tax package is for you" on page 10) - You were a non-resident of Canada throughout 2025 reporting Canadian-source income other than income from employment in Canada, from a business with a permanent establishment in Canada, from rental income from real or immovable property located in Canada or from timber royalties on a timber resource property or a timber limit in Canada (for more information, see Guide T4058, Non-Residents and Income Tax) - You were a non-resident of Canada throughout 2025 and are filing a return to elect under section 217 or section 216.1 Note For definitions of deemed resident of Canada and non-resident of Canada, see page 9. If these conditions do not apply to you, see "Which tax package is for you" on page 10. Ask for an alternate format The CRA’s publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to canada.ca/cra-multiple-formats or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495.The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern time. La version française de ce guide est intitulée Guide d’impôt et de prestations pour les non-résidents et les résidents réputés du Canada. Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations. PAGE 3 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada Table of contents What’s new for 2025, page 5 Before you file, page 7 Who has to file a return, page 7 Determining your residency status, page 8 - If you need help determining your residency status, page 8 Which tax package is for you, page 10 Due dates, page 10 Penalties and interest, page 11 - Penalties, page 11 - Interest on a balance owing, page 11 Sending your return to the CRA, page 11 - Section 216.1 return, page 11 Get help doing your taxes, page 11 Gather your documents, page 12 Electing under section 217, page 12 Reducing tax withheld, page 12 Eligible section 217 income, page 12 Section 217 return due date, page 12 Completing your section 217 return, page 13 Electing under section 216.1, page 14 Reducing tax withheld, page 14 Section 216.1 return due date, page 14 Completing your section 216.1 return, page 14 Completing your return, page 14 Step 1 - Identification and other information, page 14 - Email address, page 14 - Social insurance number (SIN), page 15 - Marital status, page 15 - Residence information, page 16 - Your spouse’s or common-law partner’s information, page 16 - Elections Canada, page 16 - Information about your residency status, page 17 - Foreign property, page 17 Step 2 - Total income, page 18 - Amounts that are not reported or taxed, page 18 - Reporting foreign income and other foreign amounts, page 8 - Line 10100 - Employment income, page 19 - Line 10400 - Other employment income, page 19 - Line 11300 - Old age security (OAS) pension, page 20 - Line 11400 - CPP or QPP benefits, page 20 - Line 11500 - Other pensions and superannuation, page 20 - Line 11600 - Elected split-pension amount, page 21 - Line 11900 - Employment insurance and other benefits, page 21 - Line 11905 - Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits, page 21 - Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations, page 21 - Line 12100 - Interest and other investment income, page 21 - Line 12200 - Net partnership income (limited or non-active partners only), page 22 - Line 12500 - Registered disability savings plan(RDSP) income 22 - Line 12700 - Taxable capital gains, page 22 - Line 12900 - Registered retirement savings plan(RRSP) income, page 23 - Line 12905 - Taxable first home savings account(FHSA) income, page 23 - Line 12906 - Taxable FHSA income - other, page 23 - Line 13000 - Other income, page 24 - Line 13010 - Taxable scholarships, fellowships, bursaries, and artists’ project grants, page 25 - Lines 13499 to 14300 - Self-employment income, page 25 - Line 14500 - Social assistance payments, page 26 - Other amounts you have to report on your return, page 26 Step 3 - Net income, page 27 - Line 20600 - Pension adjustment, page 27 - Line 20700 - Registered pension plan (RPP) deduction, page 27 - Line 20800 - RRSP deduction, page 27 - Line 20805 - FHSA deduction, page 27 - Line 21000 - Deduction for elected split-pension amount, page 27 - Line 21200 - Annual union, professional, or like dues, page 27 - Line 21400 - Child care expenses, page 28 - Line 21700 - Allowable business investment loss, page 28 - Line 22100 - Carrying charges, interest expenses, and other expenses, page 28 - Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings, page 29 - Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income, page 29 - Line 22900 - Other employment expenses, page 30 - Line 23200 - Other deductions, page 30 - Line 23600 - Net income, page 32 Step 4 - Taxable income, page 33 - Line 24900 - Security options deductions, page 33 - Line 25000 - Other payments deduction, page 33 - Line 25300 - Net capital losses of other years, page 33 - Line 25395 - Capital gains deduction for qualifying business transfers or qualifying cooperative conversions, page 33 - Line 25600 - Additional deductions, page 33 Step 5 - Federal tax, page 34 - Part A - Federal tax on taxable income, page 34 - Schedule A, Statement of World Income, page 34 - Part B - Federal non-refundable tax credits, page 34 - Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits, page 34 - Canada caregiver amount, page 35 - Amounts for non-resident dependants, page 35 PAGE 4 - Line 30300 - Spouse or common-law partner amount, page 35 - Line 30800 - Base CPP or QPP contributions through employment income, page 35 - Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings, page 37 - Line 31200 - Employment insurance premiums through employment, page 37 - Line 31205 - Provincial parental insurance plan(PPIP) premiums paid, page 38 - Line 31210 - PPIP premiums payable on employment income, page 38 - Line 31600 - Disability amount for self, page 38 - Line 31800 - Disability amount transferred from a dependant, page 38 - Line 32400 - Tuition amount transferred from a child or grandchild, page 38 - Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age, page 38 - NEW! Line 34990 - Top-up tax credit, page 39 Part C - Net federal tax, page 39 - Line 40424 - Federal tax on split income, page 39 - Line 40425 - Federal dividend tax credit, page 39 - Line 132 - Federal surtax, page 40 - Line 136 - Recapture of investment tax credit, page 40 - Line 138 - Federal logging tax credit, page 40 - Line 41400 - Labour-sponsored funds tax credit, page 40 - Line 41800 - Special taxes, page 40 - Additional tax on RESP accumulated income payments (AIP), page 40 Step 6 - Refund or balance owing, page 41 - Line 42200 - Social benefits repayment, page 41 - Line 42800 - Provincial or territorial tax, page 41 - Line 43700 - Total income tax deducted, page 41 - Line 43800 - Tax transfer for residents of Quebec, page 41 - Line 44000 - Refundable Quebec abatement, page 41 - Line 44800 - CPP or QPP overpayment, page 42 - Line 45000 - Employment insurance overpayment, page 42 - Line 45200 - Refundable medical expense supplement, page 42 - Line 45300 - Canada workers benefit (CWB), page 42 - Line 45350 - Canada training credit (CTC), page 42 - Line 45355 - Multigenerational home renovation tax credit (MHRTC), page 42 - Line 46900 - Eligible educator school supply tax credit, page 43 - Line 47555 - Canadian journalism labour tax credit, page 43 - Line 47556 - Return of fuel charge proceeds to farmers tax credit, page 43 - Line 47600 - Tax paid by instalments, page 44 - Line 48400 - Refund, page 44 - Line 48500 - Balance owing, page 44 Supporting documents, page 44 After you file your return, page45 Notice of assessment, page 45 Tax reviews, page 45 How to change a return 45 Digital services for individuals, page 45 My Account, page 45 Electronic payments, page 46 My Payment, page 46 For more information, page 46 If you need help, page 46 Direct deposit, page 46 Forms and publications, page 46 Teletypewriter (TTY) and Video Relay Service(VRS) users, page 46 Electronic mailing lists, page 46 Formal disputes (objections and appeals) , page 47 Due dates, page 47 CRA service feedback program, page 47 - Service complaints, page 47 - Reprisal complaints, page 47 Retirement income summary table, page 48 Mail your return, page 50 PAGE 5 What’s new for 2025 This section generally includes updates to the CRA’s services as well as proposed, announced, and enacted tax changes for the year. When tax changes become law as proposed or announced, they will be effective for the tax year or as of the dates given. If draft legislation is finalized, new legislation is introduced, or proposed changes are cancelled after the date of publishing in November 2025, updated information will be available at canada.ca/taxes-whats-new. Any revised forms will be posted online at canada.ca/cra-forms-publications. The forms in this income tax package have been updated to reflect the changes noted in this section, as needed. New items are marked with NEW! throughout this guide to help you quickly identify changes for 2025. +++ CRA’s programs and services Regain access to your CRA account If you are locked out of your CRA account or forgot your sign-in information, you can now regain access online - no need to call the CRA. Use the CRA’s new self-service option to create new sign-in credentials and quickly get back into your account. To regain access: 1. Go to canada.ca/cra-sign-in-services 2. Under "Help", select "Your account is locked" 3. Follow the on-screen steps Authorizing a representative Online services are designed to make CRA service delivery faster, easier, and more secure for you and your representative. To authorize a representative instantly and with ease, go to canada.ca/cra-sign-in-services to register for a CRA account. As of July 15, 2025, the Authorize a Representative function in EFILE software for individuals is no longer available. This means that your representative can no longer use EFILE to request access to your account. Instead, your representative must use the Represent a Client portal at canada.ca/cra-represent-a-client to request online access to your account. The access will be activated as soon as you confirm it within your CRA account. For clients who cannot access their CRA account, the CRA has also enhanced the Represent a Client portal by removing the previous five-day processing delay for the alternative process. Now, your representative can get instant access to your account using the Alternative process for individuals. To do this, you need to make sure your representative has the necessary tax documents ready for authorizing a representative through the CRA. To get instant access, your representative must: - submit the authorization using the Authorization Request service in Represent a Client - provide specific tax information from your notice of assessment that was issued at least six months ago Note: Only the representative requesting authorization (or a person registered with the same GroupID or business number (BN) in Represent a Client) can submit a request. For more information about authorizing a representative, go to canada.ca/taxes-representative-authorization. If your marital status changed You must tell the CRA about your new marital status by the end of the following month after your status changed. A change to your marital status during the tax year may impact your entitlement to credits and benefits, and how your income is reported. If your marital status changed in 2025, enter the date of change on page 1 of your return. The CRA will recalculate your benefits and credits based on your new marital status to determine if you received too much or too little. Note: If your marital status changed to separated, you must wait at least 90 days before informing the CRA. 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 that you started living apart. To estimate your new benefit and credit amounts, go to canada.ca/family-benefits-calculator. For more information about changing your marital status, go to canada.ca/cra-marital-status. +++ PAGE 6 +++ Federal changes Capital gains deduction for qualifying cooperative conversions Under proposed changes starting in 2024, you may be eligible for a capital gains deduction on the sale of shares under a qualifying cooperative conversion. For more information, see Guide T4037, Capital Gains, or go to canada.ca/line-25395. Capital gains rollover for small business shares Under proposed changes, for qualifying dispositions after December 31, 2024, the period to acquire replacement shares has increased and the definition of eligible small business corporation share has been expanded. For more information, see Guide T4037, Capital Gains. Critical mineral exploration tax credit Under proposed changes, the critical mineral exploration tax credit (CMETC) has been expanded to include 12 new critical minerals - including bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, tantalum, tin, and tungsten. This expansion applies only to eligible flow-through share agreements entered into after November 4, 2025, and before April 1, 2027. Disability supports deduction Under proposed changes, the list of eligible expenses for the disability supports deduction has been expanded. For more information, go to canada.ca/line-21500. Mineral exploration tax credit Under proposed changes, the mineral exploration tax credit (METC) has been extended for qualifying flow-through share agreements entered into before April 1, 2027. Northern residents deductions For 2025 and later tax years, the islands of Haida Gwaii have been reclassified from the prescribed intermediate zone to the prescribed northern zone. If you were a deemed resident of Canada for income tax purposes in 2025, you may be able to claim up to the maximum value of the northern residents deductions if you lived on the islands of Haida Gwaii, on a permanent basis, for a continuous period of at least six consecutive months. For more information about northern residents deductions, go to canada.ca/taxes-northern-residents. Return of fuel charge proceeds to farmers tax credit The federal fuel charge ended April 1, 2025. As a result, the return of fuel charge proceeds to farmers tax credit for the 2024-2025 fuel charge year will be the final credit available to certain eligible farming businesses. For more information, go to canada.ca/line-47556. Tax rate change - lowest individual income tax rate Under proposed changes starting July 1, 2025, the lowest individual income tax rate will be reduced from 15% to 14%. Since the change takes effect halfway through the year, the full-year lowest marginal individual income tax rate for 2025 will be 14.5%. The rate applying to most non-refundable tax credits will continue to be the same as the lowest marginal individual income tax rate. Top-up tax credit Under proposed changes, this new non-refundable tax credit was introduced to effectively maintain a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025. For more information, go to canada.ca/line-34990 or see the chart for line 34990 on your Federal Worksheet for Non-Residents and Deemed Residents of Canada. Underused housing tax Under proposed changes, the underused housing tax (UHT) has been eliminated. You do not have to pay UHT or file UHT returns for 2025 or later tax years. However, all UHT requirements, including penalties and interest for failing to file or pay by the deadlines still apply for tax years 2022 to 2024. +++ PAGE 7 Before you file Complete your Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada using the information in this 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 2025 return if: - The Canada Revenue Agency (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 guaranteed income supplement (GIS) Notes If you have a spouse or common-law partner, they also have to file a return. For more information about the CCB and GST/HST credit, go to canada.ca/credits-benefits. - 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 (see line 11500) - You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2025 as a deemed resident of Canada at any time in the year - You disposed of taxable Canadian property in 2025 as a non-resident of Canada throughout 2025 (if all of the gain from each disposition is exempt under a tax treaty or you received a Certificate of Compliance for the disposition where no payment of tax was required, you may not have to file a tax return. For more information, go to canada.ca/cra-non-residents-dispositions) - You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits (if you were a non-resident of Canada in 2025, use Form T1136, Old Age Security Return of Income (OASRI), to repay all or part of your OAS 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 2025 since the total of your net self-employment income plus 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 2025 that you want to be able to apply to other years - You want to transfer unused tuition fees or carry forward an unused tuition amount 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, RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities) - You opened a first home savings account (FHSA) in 2025 or a previous year as a deemed resident of Canada and want to keep your FHSA participation room up to date (see Schedule 15, FHSA Contributions, Transfers, and Activities) - You want to carry forward the unused investment tax credit on expenditures that you incurred in 2025 - You want to report income that will allow you to increase your Canada training credit limit - You filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld, for 2025, and the CRA approved it (you may also have to file a return electing under section 217 of the Income Tax Act for each year of the period covered by the approved Form NR5; see Form NR5 for exceptions) - You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty, for 2025, and the CRA approved it (you also have to file Form T1159, Income Tax Return for Electing under Section 216) - You filed Form T 1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production, for 2025, and the CRA approved it (you also have to file a return electing under section 216.1 of the Income Tax Act) PAGE 8 Deceased persons If you are the legal representative (executor, administrator, or liquidator) for the estate of a person who died in 2025, you may have to file a 2025 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. Determining your residency status 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 - economic ties in Canada, such as Canadian bank accounts or credit cards - a Canadian driver’s licence or Canadian passport - health insurance with a Canadian province or territory For more information, see Income Tax Folio S5-F 1-C 1, Determining an Individual’s Residence Status. If you need help determining your residency status If you are still not sure whether you were a non-resident of Canada for tax purposes in 2025, complete Form NR74, Determination of Residency Status (Entering Canada), or Form NR73, Determination of Residency Status (Leaving Canada), whichever applies, and send it to the CRA as soon as possible. The CRA will provide you with an opinion on your residency status based on the information you provide. 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 Income you should report Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from employment in Canada or a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide. Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A or contact the CRA. Non-resident wanting to elect under section 217 Under section 217 of the Income Tax Act, you can choose to file a Canadian return, report certain types of Canadian-source income, and pay tax on this income using an alternative method. You may receive a refund of some or all of the non-resident tax withheld. Choosing to do this is called "electing under section 217 of the Income Tax Act." For more information, see page 12. Non-resident wanting to elect under section 216.1 Under section 216.1 of the Income Tax Act, if you are a non-resident actor, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternative taxing method. Choosing to do this is called "electing under section 216.1." For more information, see page 14. 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. PAGE 9 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 2025, 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 Additionally, you may be considered a deemed resident of Quebec if you stayed in the province of Quebec during that period. For more information, contact Revenu Québec. You were a deemed resident of Canada if you lived outside Canada during 2025, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: - a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2025, see "Members of the overseas Canadian Forces school staff") - a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2025 - a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad - a member of the Canadian Forces at any time in 2025 - a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada - a dependent child of one of the first four persons described earlier in this section and your net world income in 2025 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2025 world income. World income is income from all sources both inside and outside Canada. Members of the overseas Canadian Forces school staff If you were a member of the overseas Canadian Forces school staff who left Canada in 2025 and severed residential ties, you became a non-resident of Canada. Use the 2025 income tax package for the province or territory where you lived just before you left Canada. Go to canada.ca/taxes-international for the special rules that apply to you. You can choose to file as a deemed resident of Canada while you are serving abroad. If so, use the 2025 income tax package for the province or territory where you lived just before you left Canada. In future years, you will use the Income Tax Package for Non-Residents and Deemed Residents of Canada. You lived in Quebec just before you left Canada In addition to being considered a deemed resident of Canada, under Quebec law, you may also be considered a deemed resident of the province of Quebec. If so, you may have to pay Quebec income tax while you are serving abroad. For example, if you are a deemed resident of Canada and were, at any time in the year, an agent-general, an officer or a servant of the province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax. Deemed residents of Quebec To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return stating that you are: - subject to Quebec income tax - filing a Revenu Québec Income Tax Return - asking for relief from the non-resident and deemed resident surtax For more information, contact the CRA. The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or, at any time in the year, an ambassador, minister, high commissioner, officer, or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Québec. PAGE 10 Which tax package is for you Use the Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada, Federal Worksheet for Non-Residents and Deemed Residents of Canada, and schedules included in this tax package unless one of the following tax situations applies to you: \\\ Tax situation: You were a deemed resident in 2025 reporting only income from a business with a permanent establishment in a province or territory of Canada Tax package: Income tax package for the province or territory where you earned the income Tax situation: You were a deemed resident who returned to live in Canada in 2025 Tax package: Income tax package for the province or territory where you lived on December 31, 2025 Tax situation: You were a non-resident throughout 2025 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, for the special rules that apply 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. Tax situation: You were a non-resident of Canada throughout 2025 reporting rental income from real or immovable property in Canada or timber royalties on a timber resource property or a timber limit in Canada Tax package: Guide T4144, Income Tax Guide for Electing under Section 216 Tax situation: You resided outside Canada in 2025, but kept significant residential ties with Canada Tax package: Income tax package for the province or territory where you kept your residential ties Note If you kept significant residential ties with Canada, but you were instead considered to be a resident of another country under a tax treaty between Canada and the other country, you were a deemed non-resident of Canada. See "Deemed non-residents" on page 7. Tax situation: You were a newcomer to Canada in 2025 Tax package: Income tax package for the province or territory where you resided on December 31, 2025 (for more information, go to canada.ca/taxes-international) Tax situation: You emigrated from Canada during 2025 Tax package: Income tax package for the province or territory where you resided on the day you left Canada (go to canada.ca/taxes-international for the special rules that apply) +++ Due dates Your 2025 return and payment are due on or before the date below that applies to you: - For most people, the return is due April 30, 2026, and payment is due April 30, 2026 - For a self-employed person (and their spouse or common-law partner who was living with them at any time in the year) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2026, and payment is due April 30, 2026 - For a self-employed person (and their spouse or common-law partner who was living with them at any time in the year) other than those listed above, the return is due June 15, 2026, and payment is due April 30, 2026 - For a deceased person (and their surviving spouse or common-law partner), the return due date depends on the date of death and whether they (or their spouse or common-law partner) were self-employed. For more information, go to canada.ca/taxes-deceased - For non-residents electing under section 217, see "Section 217 return due date" on page 12 - For non-residents electing under section 216.1, see "Section 216.1 return due date" on page 14 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. PAGE 11 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 2025 - You failed to report an amount on your 2025 return and also failed to report an amount on your return for 2022, 2023, or 2024 - You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2025 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 2022, 2023, or 2024. Non-residents electing under section 217 If you file your 2025 section 217 return after June 30, 2026, your election will not be valid. For more information, see "Section 217 return due date" on page 12. Non-residents electing under section 216.1 If you file your section 216.1 return after the due date, your election will not be valid. For more information, see "Section 216.1 return due date" on page 14. Interest on your balance owing If you have a balance owing for 2025, the CRA will charge compound daily interest on any unpaid amount owing for 2025 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 2025 in some situations. The calculation will start on the latest of the following three dates: - the 30th day after the balance due date for the tax year - the 30th 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 is limited to any period that ends within 10 calendar years before the year the request is made. 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 you make your request. For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later. Interest on a balance owing The CRA will consider only the amounts that accrued during the 10 calendar years before the year you make your request. For example, your request made in 2025 must relate to interest that accrued in 2015 or later. Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account, or Represent a Client digital services. You can also fill out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties and Interest, and send it: - online using My Account, My Business Account, or Represent a Client - by mail or courier to the designated office, as shown on the last page of the form, based on your place of residence. For information about submitting documents online, go to canada.ca/cra-submit-documents-online. For more information about cancelling or waiving penalties and interest, go to canada.ca/penalty-interest-relief. Sending your return to the CRA Use the envelope provided with this guide to mail your return to your tax centre. Otherwise, use the address provided on the back cover of this guide. If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope. Section 216.1 return If you provide services in the film and television industry and are electing to file a Canadian tax return under section 216.1, send your return to the Film Services Unit that serves the province or territory where the services were provided. You can find the addresses of the offices at canada.ca/taxes-film. Get help doing your taxes The following services may help you complete your tax return based on your personal tax situation. Individual enquiries by phone See the back cover of this guide for telephone numbers and hours of service or go to canada.ca/cra-contact. If you work in the film or video production industry and need more information, go to canada.ca/taxes-film for telephone numbers, fax numbers, and addresses for the film services units. Teletypewriter (TTY) and Video Relay Service (VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. PAGE 12 Register with Canada VRS to download the app, by going to srvcanadavrs.ca/en/get-the-app, and call the VRS line. If you use another operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers. 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. Electing under section 217 Canadian payers must withhold non-resident tax on certain types of Canadian-source income that they pay or credit to non-residents of Canada. If you are a non-resident, the tax withheld is usually your final tax obligation to Canada on this income. However, you can choose to file a Canadian return to report certain types of Canadian-source income (listed in the next section) by electing under section 217 of the Income Tax Act. By making a section 217 election, you pay tax on your Canadian-source income at the same rate as Canadian residents and may receive a refund for all or part of the non-resident tax withheld. Reducing tax withheld If you filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld, for the year, and the CRA approved it, you generally have to file a section 217 return by June 30 of the year following each year of the period covered by the approved Form NR5. For more information, go to canada.ca/section-217-election. Note When approved by the CRA, Form NR5 is valid for a period of five tax years. Eligible section 217 income The section 217 election applies to the following types of Canadian-source income: - old age security (OAS) pension Note You may have to file Form T1136, Old Age Security Return of Income (OASRI), even if you choose not to file a return under section 217. For more information, see Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents. - Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) benefits - most superannuation and pension benefits - most registered retirement savings plan (RRSP) payments - most pooled registered pension plan (PRPP) payments - most registered retirement income fund (RRIF) payments - death benefits - employment insurance (EI) benefits - certain retiring allowances - registered supplementary unemployment benefit plan payments - most deferred profit sharing plan (DPSP) payments - amounts received from a retirement compensation arrangement or the purchase price of an interest in a retirement compensation arrangement - prescribed benefits under a government assistance program - Auto Pact benefits Amounts you should not include Do not include the following amounts when calculating your eligible section 217 income: - any supplement received under the Old Age Security Act - an amount transferred to acquire an annuity contract, registered pension plan, RRSP, PRPP, or RRIF following an authorization from the CRA - an amount exempt under the Income War Tax Act - any amount that can reasonably be considered to be attributable to services rendered while you were not resident in Canada and while you were not employed, or were only occasionally employed, in Canada Section 217 return due date Your 2025 section 217 return must be filed on or before June 30, 2026. However, if you have a balance owing for 2025, you must pay it on or before April 30, 2026, to avoid interest charges. If you owe tax for 2025 and do not file your return for 2025 within the dates specified, the CRA will charge you a late-filing penalty. The CRA will also charge compound daily interest starting May 1, 2026, on any unpaid amounts owing for 2025. PAGE 13 If you file your 2025 return after June 30, 2026, the CRA cannot accept your section 217 election according to the Income Tax Act. If you file late and the required amount of non-resident tax was withheld on your eligible section 217 income, the CRA will consider the amount withheld to be your final tax obligation to Canada on that income. However, if the payer withheld less than the required amount of tax, the CRA will send you a notice of assessment for the difference. If, in addition to the eligible section 217 income, you are reporting: - other Canadian-source income, such as a taxable capital gain from disposing of taxable Canadian property, or if you have to pay tax on employment income you are reporting, you must file your return on or before April 30, 2026 (for more information, see "Due dates" on page 10) - business income and you have to pay tax on that income, you must file the return on or before June 15, 2026 Completing your section 217 return Before you start, gather all of the documents you need to complete your return, including your information slips (such as your NR4 slips), receipts for any deductions or credits you want to claim, and the following forms found in this tax package: - Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada - Federal Worksheet for Non-Residents and Deemed Residents of Canada - Schedule A, Statement of World Income - Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits - Schedule C, Electing under Section 217 of the Income Tax Act To complete your return, follow these instructions: 1. At the top of page 1 of your return, write "Section 217" 2. Complete the "Identification and other information" section of your return using the instructions on page 12 of this guide 3. Report the following income on your return: - all eligible section 217 income paid or credited to you in 2025 - your 2025 Canadian-source employment and business income, net Canadian partnership income if you are a limited or non-active partner, and any taxable capital gains from disposing of taxable Canadian property, if applicable Note To determine the types of income you must report on this return if you are a non-resident making an election under section 217, follow the triangle symbols in "Step 2 - Total income" beginning on page 18. 4. Complete Part 1 of Schedule C, Electing under Section 217 of the Income Tax Act 5. Claim only the deductions on lines 20700 to 25600 of your return that apply to you 6. Complete Schedule A, Statement of World Income (see the instructions on page 34) 7. Complete Step 5 of your return to calculate your federal tax as follows: - Claim the federal non-refundable tax credits on lines 30000 to 34900 of your return that apply to you - When calculating your federal tax (see the instructions on page 34), enter whichever amount is more on line 71 of your return: -- your taxable income from line 26000 of your return -- your net world income after adjustments from line 16 of Schedule A - Complete Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits, and enter the result on line 127 of your return - Calculate and enter the amount of surtax for non-residents of Canada and deemed residents of Canada on line 132 of your return - Complete Part 2 of Schedule C to calculate the section 217 tax adjustment (line 41450 of your return) if the amount you entered on line 71 of your return is the same as the amount entered on line 16 of your Schedule A 8. Complete lines 42000 to 43500 of your return, if they apply to you 9. On line 43700 of your return, enter the non-resident tax withheld on your eligible section 217 income (from your NR4 slips) as well as any other amounts withheld as shown on your information slips for any other Canadian-source income you are reporting on your return 10. Complete the rest of your return Attach your information slips and all completed schedules to your return. If you file your return without attaching your schedules and supporting documents, the processing of your return may be delayed. If you file your section 217 return on time, the CRA will refund any tax withheld that is more than the amount you owe. For more information, go to canada.ca/section-217-election. PAGE 14 Electing under section 216.1 If you are a non-resident actor, a non-resident withholding tax of 23% applies to amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada. Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. However, you can choose to report this income on a Canadian income tax return for 2025 by electing under section 216.1 of the Income Tax Act. In doing so, you may receive a refund of all or part of the non-resident tax withheld on this income. Reducing tax withheld If you intend to elect under section 216.1, you can apply for a reduction to the required amount of non-resident tax withheld on amounts paid, credited or provided as a benefit to you for film and video acting services rendered in Canada. You must apply before you provide the acting services in Canada. To apply, file Form T 1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production, or Form T 1288, Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production. For more information, go to canada.ca/taxes-film. Section 216.1 return due date Generally, if you choose to file a return under section 216.1, your 2025 return must be filed on or before April 30, 2026. If you are a self-employed individual, your 2025 return must be filed on or before June 15, 2026. However, if you have a balance owing for 2025, you still have to pay it on or before April 30, 2026. For more information, see "Due dates" on page 10. Completing your section 216.1 return At the top of page 1 of your return, write "Section 216.1 (ACTOR’S ELECTION)." Send your return to the Non-resident services section of your tax services office. For more information, go to canada.ca/taxes-film. If you file your return after the due date, your election will not be valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. Note This election does not apply to other persons employed or providing services within the movie industry, such as directors, producers, and other personnel working behind the scenes. It also does not apply to persons in other sectors of the entertainment industry, such as musical performers, ice or air show performers, stage actors or stage performers, or international speakers. Completing your return To complete your return: - Determine if you were a deemed resident of Canada, non-resident of Canada or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act in 2025 (see "Determining your residency status" on page 8) - Follow the symbol that corresponds to your situation: Circle Symbol - Deemed residents of Canada Rectangle Symbol - Non-residents of Canada Triangle Symbol - Non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act If the symbol appears beside a line in this guide, the information may apply to you. - Attach your supporting documents to your return (see "Supporting documents" on page 44) Notes To calculate your tax for Quebec, you must file a Revenu Québec Income Tax Return. Complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes, if applicable. Step 1 - Identification and other information Use the instructions on your return to complete Step 1. If you are a non-resident electing under section 217 or section 216.1, see "Completing your section 217 return" on page 13 or "Completing your section 216.1 return" on page 14. If you are filing an Income Tax and Benefit Return for the first time, your identification information must be the same as it appears on your social insurance number record. If you are completing this return for a deceased person, complete this section with the deceased person’s personal identification information. 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. You can also register for email notifications by signing in to your CRA account at canada.ca/cra-sign-in-services, accessing My Account, and selecting "Notification preferences." PAGE 15 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 or your representative must be registered for a CRA 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. If you are outside Canada and the U.S., you can call 506-548-7961 or write to: Service Canada Social Insurance Registration Office POST OFFICE Box 7000 Bathurst NB E2A 4T1, CANADA If you are not eligible for a SIN, complete Form T 1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it to the CRA as soon as possible. Note Do not complete Form T 1261 if you already have a SIN, individual tax number (ITN), or temporary tax number (TTN). Marital status Tick the box on your return that applies to your marital status on December 31, 2025. 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 if one 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 that you started living apart. If you are filing 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 45 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 amounts claimed or to apply for amounts 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. PAGE 16 Single means that none of the other marital statuses applies to you. If your marital status changed You must tell the CRA about your new marital status by the end of the following month after your status changed. If your marital status changed in 2025, enter the date of change on page 1 of your return. Note If your marital status changed to separated, you must wait at least 90 days before informing the CRA. 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 that you started living apart. The CRA will recalculate your benefits and credits based on your new marital status to determine if you received too much or too little. You can use the Child and family benefits calculator to estimate which benefits you may be eligible for, and how much, using your new marital status. Residence information Your province or territory of residence on December 31, 2025 "Other" has already been entered for you as your province or territory of residence on December 31, 2025. Your country of residence on December 31, 2025 Enter your country of residence on December 31, 2025. Province or territory where your business had a permanent establishment If you were self-employed in 2025, enter the province or territory where you had a permanent business establishment. If you did not have a permanent business establishment in Canada, enter "Other." Your spouse’s or common-law partner’s information You must provide the following information for your spouse or common-law partner, if you have one: - their first name - their Canadian SIN, TTN, or ITN - their net world income Notes Your spouse or common-law partner’s net world income is: - the amount from line 23600 of their 2025 return (or the amount it would be if they filed a return) if they were a deemed resident of Canada in 2025 - their net income from all sources both inside and outside Canada for 2025 if they were a non-resident of Canada in 2025 Enter your spouse or common-law partner’s net world income even if it is zero. Your spouse or common-law partner may still have to file a 2025 return even if you enter their amounts on page 1 of your return. See "Who has to file a return" on page 5. 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 SIN, TTN, or ITN - their net world income before the date of separation or before their date of death, even if it is zero 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 from the National Register of Electors (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. 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. PAGE 17 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. Information about your residency status Tick the box that best describes your residency status as of December 31, 2025. For more information about determining your residency status, see page 8. Circle Symbol Foreign property If you were a deemed resident of Canada in 2025, use the following information to answer the question on page 2 of your return. The term specified foreign property is used to determine when you have to complete Form T1135, Foreign Income Verification Statement. 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 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 A foreign life insurance policy may be a specified foreign property where it is described in the above list of properties. 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 all of the following: - resident in a country where income tax is imposed under the laws and exempt from paying income tax under the same laws - principally established to administer or provide benefits under superannuation, pension or retirement funds or plans, or any funds or plans established to provide employee benefits, and is either: -- maintained primarily for the benefit of non-resident individuals -- governed by an employees profit sharing plan PAGE 18 Note An interest in a trust that is resident in Australia or New Zealand may not be considered specified foreign property if the trust qualifies for a reduced rate of income tax under the laws of that country, is principally established to administer or provide benefits under a superannuation, pension, or retirement fund or plan, and is maintained primarily for the benefit of individuals who are residents of Australia or New Zealand. - 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. If, at any time in 2025, the total cost amount of all of your specified foreign property was more than CAN$100,000, you must file Form T1135 for 2025 no later than April 30, 2026, or June 15, 2026, if you (or your spouse or common-law partner who was living with you at any time in the year) carried on a business in 2025, 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 Circle Symbol If you were a deemed resident of Canada in 2025, you must report your income from all sources both inside and outside Canada. Note This section does not provide supplementary information for lines Circle symbol, Triangle Symbol 10120, Circle Symbol 11700, Circle Symbol 12600, Circle Symbol 12800, 14400, and Circle Symbol 14600 as the instructions on the return or in other publications provide the information you need. 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) and CCB (and related provincial and territorial benefits) - 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 preceding 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 under 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 a 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 Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation. In certain circumstances, an average of exchange rates over the relevant period of time may be used to convert foreign currency amounts. See Income Tax Folio S5-F4-C 1, Income Tax Reporting Currency, and 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-C 1, Foreign Tax Credit. PAGE 19 Circle Symbol Triangle Symbol Line 10100 - Employment income If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention between Canada and that country, the income is tax-exempt in your new country of residence. 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). If you are eligible for the $1,000 exemption on line 10100 of your return and the VFA or SRVA (lines 31220 and 31240 of your return), you must choose which one you want 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 2025 (or carried forward to 2025) 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. Circle Symbol Rectangle Symbol Triangle Symbol 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, go to canada.ca/taxes-students - 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, if you were a deemed resident of Canada in 2025, reported in Canadian dollars (see "Reporting foreign income and other foreign amounts" on page 18). Note If the amount on your United States Form W-2 has been reduced by contributions to a 401(k), 403(b), or 457(b) plan, you must add these contributions to your foreign employment income on line 10400 of your Canadian return. Do not include amounts withheld for U.S. Social Security or Medicare (FICA) as these are considered foreign taxes and may be claimed as a credit instead. See line 20600 on page 27. - 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 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 GST/HST and Québec sales tax (QST) rebates if you are an employee who paid and deducted union dues or employment expenses in 2024 or earlier, and you received a GST/HST or QST rebate in 2025 for those dues PAGE 20 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, if you were a deemed resident of Canada in 2025, 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-F 14-C 1, Artists and Writers) Circle Symbol Triangle Symbol Line 11300 - Old age security (OAS) pension Enter the amount of taxable pension benefits from your T4A(OAS) or NR4(OAS) slips. If you have not received a slip, go to canada.ca/esdc or call 1-800-277-9914 from Canada and the United States, or 613-957-1954 from outside Canada and the United States. If at any time in 2025 you were a non-resident of Canada receiving an OAS pension, you may have to complete Form T1136, Old Age Security Return of Income (OASRI). For more information, see Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents. You may have to repay OAS benefits. For more information, see line 23500 of your return. Circle Symbol Triangle Symbol Line 11400 - CPP or QPP benefits Enter the amount of taxable Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits from your T4A(P) slips. If you have not received a slip, go to canada.ca/esdc or call 1-800-277-9914 from Canada and the United States, or 613-957-1954 from outside Canada and the United States. 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. Lump-sum benefits If you received a lump-sum CPP or QPP payment in 2025, parts of which were for previous years, report the full payment amount on line 11400 of your 2025 return. If you were a deemed resident of Canada for 2025 and 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. Circle Symbol Triangle Symbol 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 48. 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: - deemed residents of Canada on December 31, 2025 (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 T 1032, 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 If you were a deemed resident of Canada in 2025, report in Canadian dollars your gross foreign pension income received in the year (see "Reporting foreign income and other foreign amounts" on page 18). Attach a note to your 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 were a deemed resident of Canada in 2025, and you received amounts from an IRA or converted an IRA to a Roth IRA during the year, call the CRA. PAGE 21 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 33. United States Social Security If you were a deemed resident of Canada in 2025, 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 33. Circle Symbol 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 T 1032, 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 T 1032 to calculate the amount you can claim. Circle Symbol Triangle Symbol 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 30. Circle Symbol Triangle Symbol 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. Circle Symbol Lines 12000 and 12010 - Taxable amount of dividends from taxable Canadian corporations Complete the chart for lines 12000 and 12010 using your Federal Worksheet for Non-Residents and Deemed Residents of Canada. Circle Symbol Line 12100 - Interest and other investment income Complete the chart for line 12100 using your Federal Worksheet for Non-Residents and Deemed Residents of Canada 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 26. 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 18. 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 2025 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, 2024, report the interest that accumulated up until the end of June 2025 on your 2025 return even if you do not receive a T5 slip. Report the interest from July 2025 to June 2026 on your 2026 return. Treasury bills If you disposed of a treasury bill when it matured in 2025, 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 2025, 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 PAGE 22 choose to report accumulated earnings every year by telling your insurer in writing. Circle Symbol Rectangle Symbol Triangle Symbol 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 one 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 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 26. 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. Non-residents This section applies to you only if you had Canadian-source partnership income in 2025 and the partnership did not have a permanent establishment in Canada. If the partnership had a permanent establishment in Canada, use another tax package (see "Which tax package is for you" on page 10). If you are filing to report rental income, you must file Form T1159, Income Tax Return for Electing under Section 216. 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 29. Circle Symbol Line 12500 - Registered disability savings plan (RDSP) income If you received income from an RDSP in 2025, enter the amount shown in box 131 of your T4A slips and box 16 and/or 26 of your NR4 slips (if box 14 and/or 24 shows income code 63). 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. For more information, go to canada.ca/taxes-rdsp or see Guide RC4460, Registered Disability Savings Plan. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025, complete Parts 1 and 2 of Schedule 3. For more information, see Guide T4037, Capital Gains. If you were a non-resident of Canada in 2025 or a non-resident of Canada electing under section 217, line 12700 applies only on the disposition of your taxable Canadian property. For more information about taxable Canadian property, including the definition, go to canada.ca/cra-non-residents-dispositions. If you sold or disposed of property in 2025 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. Generally, the taxable capital gain is one half / a half (50%) of the capital gain and the allowable capital loss is one half / a half (50%) of the capital loss. 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, the income from selling the property may be treated as business income or a capital gain depending 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. PAGE 23 For more information about business income, go to canada.ca/taxes-business-income or see 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. Non-residents and non-residents electing under section 217 If you were a non-resident of Canada in 2025 or a non-resident of Canada electing under section 217, this line applies only on the disposition of your taxable Canadian property. For more information, see Guide T4037. Note The definition of "taxable Canadian property" changed for dispositions occurring after March 4, 2010. For more information about taxable Canadian property, including the definition, go to canada.ca/cra-non-residents-dispositions. If you notified the CRA of the disposition or proposed disposition of taxable Canadian property during 2025, and made a payment or provided acceptable security for the tax, the CRA has sent you a certificate of compliance for the proposed disposition (Form T2064, Certificate - Proposed Disposition of Property by a Non-Resident of Canada), or the actual disposition (Form T2068, Certificate - The Disposition of Property by a Non-Resident of Canada). Attach copy 2 of the certificate of compliance and a completed Schedule 3 to your return. Do not include any gain or loss from the disposition of taxable Canadian property if, under a tax treaty, any gain from the disposition of this property would be exempt from tax in Canada. If you have to file a return, attach a note stating that you have not included the gain or loss because of a tax treaty. For more information, see archived Interpretation Bulletin IT-420R3, Non-Residents - Income Earned in Canada, and Information Circular IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116. Circle Symbol Triangle Symbol Line 12900 - Registered retirement savings plan (RRSP) income See the back of your T4RSP slip and the retirement income summary table on page 48 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 2023, 2024, or 2025. 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 full 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) Deemed residents 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 2025. 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. Circle Symbol Line 12905 - Taxable first home savings account (FHSA) income Enter the amount from box 22 of all T4FHSA slips and box 74 of all NR4 slips. Also enter the amount from box 26 of your T4FHSA slip (and box 76 of your NR4 slip) 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. Circle Symbol 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 PAGE 24 - 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 and box 75 of all NR4 slips. Also enter the amount from box 26 of your T4FHSA slip (and box 76 of your NR4 slip) 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. Circle Symbol Rectangle Symbol Triangle Symbol 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 26. Non-residents and non-residents electing under section 217 Report your net gain from the disposition of a Canadian life insurance policy on this line. Do not report it on Schedule 3. Attach to your return a note or document that gives the details of the disposition and copy 2 of your certificate of compliance, Form T2064, Certificate - Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate - The Disposition of Property by a Non-Resident of Canada. 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 2025 that included amounts you earned in previous years, you have to report the full payment on your 2025 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 48 to find out how to report these amounts. For information about retroactive lump-sum payments, see page 26. 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 or call 1-866-742-3644) - amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA and NR4 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 40) 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, and box 16 and/or 26 of your NR4 slips (if box 14 and/or 24 shows income code 64) - certain amounts from a registered retirement income fund (RRIF) from your NR4 slips or 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 30 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. PAGE 25 - grant amounts (compensation) 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 crypto-assets that is not considered business income nor a capital gain - 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 T 1229, Statement of Resource Expenses and Depletion Allowance Circle Symbol Rectangle Symbol Triangle Symbol 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 19. 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 2025 if you are considered a qualifying student for 2024, 2025, or 2026 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 Income Tax Folios S 1-F2-C3, Scholarships, Research Grants and Other Education Assistance, and S4-F 14-C 1, Artists and Writers. Circle Symbol Rectangle Symbol Triangle Symbol 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 using brackets. If you received a government loan, the loan is not taxable but you must 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 must file Form T1139, Reconciliation of 2025 Business Income for Tax Purposes, with your 2025 return if your business year-end is not December 31, 2025. Note If you were a deemed resident of Canada in 2025, you may have to make Canada Pension Plan (CPP) contributions on your self-employment earnings. See line 22200 on page 29. Partnerships If you were a limited or non-active partner, report your: - net income (or loss) from rental operations on line 12600 of your return - net farming income (or loss) on line 14100 of your return - other net income or losses on line 12200 of your return If you were an active partner and received a T5013 slip, report on the appropriate lines of your return: - the gross amount from boxes 118, 121, 123, 125, and 127 - your share of the partnership’s net income (or loss) from boxes 101, 103, 116, 120, 122, 124, and 126 If you did not receive a T5013 slip, follow the instructions on the self-employment form that applies to you 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 completed self-employment forms or the partnership’s financial statement showing your income and expenses. Tax shelters If you have a tax shelter, see "Other amounts you have to report on your return" on page 26. If you need help For more information about calculating 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, and before 2028), see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. Non-residents This section applies to you only if you had Canadian-source business income in 2025 and the business did not have a permanent establishment in Canada. If the business had a permanent establishment in Canada, use another guide. See "Which tax package is for you" on page 10. PAGE 26 Non-residents and non-residents electing under section 217 Report your income from the disposition of Canadian real or immovable property (other than capital property), Canadian resource property and timber resource property on line 13500. Do not report the income on Schedule 3. Attach a note or document to your return giving information about the disposition and copy 2 of your certificate of compliance, Form T2068, Certificate - The Disposition of Property by a Non-Resident of Canada, or Form T2064, Certificate - Proposed Disposition of Property by a Non-Resident of Canada. Do not include a loss from a business carried on in Canada if, under a tax treaty, the income from that business would be exempt from tax in Canada. If you have to file a return, attach a note stating that you have not included the business loss because of a tax treaty. Circle Symbol 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 person 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 their name is not 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. Other amounts you have to report on your return Retroactive lump-sum payments If you were a deemed resident of Canada in 2025 and received a lump-sum payment of eligible income in 2025, parts of which were for previous years after 1977, you must report the full payment on the appropriate line of your 2025 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 If you were a deemed resident of Canada in 2025, 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 2025. 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 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, or go to canada.ca/t3-trust-information. 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. PAGE 27 Step 3 - Net income Note This section does not provide supplementary information for lines Circle Symbol Rectangle Symbol Triangle Symbol 20810, Circle Symbol Rectangle Symbol Triangle Symbol 21300, Circle Symbol 21500, Circle Symbol Rectangle Symbol Triangle Symbol 21900, Circle Symbol Rectangle Symbol Triangle Symbol 22000, Circle Symbol 22300, Circle Symbol Rectangle Symbol Triangle Symbol 22400 and Circle Symbol Triangle Symbol 23100, as the instructions on the return or in other publications provide the information you need. Circle Symbol Triangle Symbol Line 20600 - Pension adjustment Enter the pension adjustment amount as reported on your information slips. Special situations If you were a deemed resident of Canada in 2025 and participated in a foreign pension plan in 2025, you may have to enter an amount on line 20600 of your return. Contact the CRA for information. 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 deemed resident of Canada 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. 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. Circle Symbol Rectangle Symbol Triangle Symbol 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. Circle Symbol Rectangle Symbol Triangle Symbol Line 20800 - RRSP deduction Non-residents and non-residents electing under section 217 Certain Canadian-source amounts otherwise subject to non-resident withholding tax can be transferred to a registered retirement savings plan (RRSP), a pooled registered pension plan (PRPP), a registered pension plan (RPP), or a registered retirement income fund (RRIF) without having this tax withheld. These amounts include payments out of an RPP, a deferred profit sharing plan, a RRIF, an RRSP, a PRPP, or a retiring allowance. The amounts must be transferred directly and you must complete Form NRTA 1, Authorization for Non-Resident Tax Exemption. For more information, contact the CRA. For more information, go to canada.ca/rrsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement. Circle Symbol Rectangle Symbol Triangle Symbol 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 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 your first FHSA or became a successor holder in 2025. For more information about FHSAs, go to canada.ca/fhsa. Circle Symbol 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 T 1032, Joint Election to Split Pension Income. For more information, see line 11500 on page 20. Circle Symbol Rectangle Symbol Triangle Symbol 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 PAGE 28 For more information, see archived Interpretation Bulletins IT-103R, Dues Paid to a Union or to a Parity or Advisory Committee, and IT-158R2, Employees’ Professional Membership Dues. Circle Symbol Rectangle Symbol Triangle Symbol 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 a mental or physical infirmity at some time in 2025. For more information, see Form T778, Child Care Expenses Deduction. Non-residents and non-residents electing under section 217 You can claim child care expenses only if you meet the conditions outlined on Form T778, Child Care Expenses Deduction, and the expenses were paid to a resident of Canada for services provided in Canada. Circle Symbol Rectangle Symbol Triangle Symbol Line 21700 - Allowable business investment loss Non-residents and non-residents electing under section 217 A business investment loss applies to you only if the loss arises from the disposition of taxable Canadian property. Claim the deduction for the allowable business investment loss on line 21700 of your return. Enter your gross business investment loss on line 21699 of your return. For more information, go to canada.ca/line-21700. Circle Symbol 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 that you paid on money that you borrowed and used to try to earn investment income, such as interest and dividends Note If the only earnings that your investment can produce are capital gains, you cannot claim the interest you paid. - legal fees that 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 that you incurred to try to make the child support payments non-taxable must be deducted on line 23200 of your return. For more information, go to canada.ca/taxes-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. Tax 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 2025, 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 - interest that you 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 that you paid for financial newspapers, magazines, or newsletters - brokerage fees or commissions that 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 archived Interpretation Bulletin IT-238R2, Fees paid to Investment Counsel - legal fees that 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 26. PAGE 29 Circle Symbol 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) - 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 2025, the YMPE is $71,300 and the YAMPE is $81,200. 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 36. Calculating your deduction If you do not have to file a return for the province of Quebec for 2025 and 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 If you have to file a return for the province of Quebec for 2025 and 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 2025: - 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 35) 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 2025 Notes If you started receiving CPP retirement benefits in 2025, the CRA may prorate your basic exemption. You stop contributing to the QPP if you are 73 years of age or older at the end of 2025. 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 website 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. Circle Symbol 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) - 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) PAGE 30 For 2025, the YMPE is $71,300 and the YAMPE is $81,200. 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 (Form 5000-S8), Schedule 8, Quebec Pension Plan Contributions (Form 5005-S8), or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, 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 $1,074.00. This amount consists of a maximum first additional amount of $678.00 and a second additional amount of $396.00, based on your pensionable earnings for the year. For more information, see Schedule 8 or Form RC381, whichever applies. Circle Symbol Triangle Symbol 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 2025, 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 and wages You can claim salary and wages that you reported as income for 2025 or a previous tax year if you repaid them in 2025. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement plan 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. Circle Symbol 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. 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, to provide the details of your deductions and calculate your expenses (except those related to an EPSP). Guide T4044, includes Form T777 and other forms you need. Guide T4044 also explains the conditions that apply when you claim these expenses. Circle Symbol Rectangle Symbol Triagle Symbol 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 2025 can be claimed as a deduction on line 23200 of your 2025 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 salaries and wages If you repaid amounts in 2025 that you received and reported as income (other than salaries and wages) for 2025 or a previous tax year, you can claim most of these amounts on line 23200 of your 2025 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. PAGE 31 Certain pension and government assistance amounts 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. 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 2025 that you received in 2025 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 2025 (shown in a letter or box 20 of your T4A(OAS) slip) because of an overpayment you received before 2025, you can claim a deduction on line 23200 of your return for the amount you repaid. Notes Deemed residents You may have had OAS recovery tax withheld from your 2025 OAS benefits. The amount deducted is shown in box 22 of your T4A(OAS) slip for 2025. Do not claim this amount on line 23200 of your return. Instead, use the chart for line 23500 of your Federal Worksheet for Non-Residents and Deemed Residents of Canada 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 and wages" on page 30. If you repaid interest earned on an income tax refund, see "Tax refund interest" on page 28. CPP, QPP, RPP, or PRPP If you repaid an amount in 2025 that you received from the CPP, the QPP, an RPP, or a PRPP and reported as income in 2025 or a previous tax year, you can claim the amount on line 23200 of your return. 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 2025 that you received from an RDSP or RESP and reported as income in 2025 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 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 2025. PAGE 32 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 2025 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 Québec 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 that you incurred to try to make child support payments non-taxable Notes Legal 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, go to canada.ca/taxes-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 30. 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 Below are examples of other deductible amounts that you can claim: - income subject to tax on split income (complete Form T 1206, 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 T 1206. - 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 2025 (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 2025 return (complete Form T 1043, 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 (these amounts may also be shown on NR4 slips; 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) Circle Symbol Rectangle Symbol Triangle Symbol Line 23600 - Net income Non-residents and non-residents electing under section 217 If the amount that you calculate for line 23600 of your return is negative, you may have a non-capital loss. Contact the CRA for the special rules for loss carrybacks that may apply to you. PAGE 34 Step 4 - Taxable income Note This section does not provide supplementary information for lines Circle Symbol 24400, Circle Symbol Rectangle Symbol Triangle Symbol 25100, Circle Symbol Rectangle Symbol Triangle Symbol 25200, Circle Symbol 25400 and Circle Symbol 25500 as the instructions on the return or in other publications provide the information you need. Circle Symbol Rectangle Symbol Triangle Symbol Line 24900 - Security options deductions Claim on line 24900 of your return the total of the amounts shown in boxes 39, 41, 91, and 92 of your T4 slips. If you disposed of securities where you had previously deferred the taxable benefit, complete Form T 1212, Statement of Deferred Security Options Benefits. Gifts of securities acquired under a security option plan You can claim an additional deduction on line 24900 of your return for donating shares of a corporation listed on a designated stock exchange or mutual fund units that you acquired through your employer’s security option plan. The additional deduction is equal to 50% of the amount of the taxable benefit, which may effectively exempt from tax the employment benefit associated with the exercising of the stock option. For more information, see Guide P113, Gifts and Income Tax. Circle Symbol Line 25000 - Other payments deduction If you reported net federal supplements on line 14600 of your return, you may not be entitled to claim the full amount from line 14700 of your return. If so, complete the chart for line 25000 using your Federal Worksheet for Non-Residents and Deemed Residents of Canada. If the result of your calculation is more than $93,454, 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. Circle Symbol Rectangle Symbol Triangle Symbol Line 25300 - Net capital losses of other years Deemed residents 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 2024 notice of assessment or reassessment. The amount of net capital losses of other years that you can claim against your 2025 taxable capital gains depends on your 2025 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. Non-residents and non-residents electing under section 217 Contact the CRA for the special rules that apply to you. Circle Symbol Line 25395 - Capital gains deduction for qualifying business transfers or qualifying cooperative conversions If you have a capital gain from a qualifying business transfer (QBT) or a qualifying cooperative conversion (QCC), you may be eligible for a deduction to reduce your taxable income. For more information on QBT, see Form T24EOT, Joint Election for Capital Gains Deduction in Respect of a Qualifying Business Transfer. For more information on QCC, see Form T25QCC, Joint Election to Claim a Deduction for a Qualifying Cooperative Conversion. Complete Form T2048, Capital Gains Deduction for Qualifying Business Transfers or Qualifying Cooperative Conversions, to calculate your deduction. Circle Symbol Rectangle Symbol Triangle Symbol 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 Deemed residents 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 Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital (commonly known as 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 2025, you can claim a deduction equal to 50% of the U.S. Social Security benefits received in 2025. 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 2025 PAGE 34 Non-residents and non-residents electing under section 217 You can claim a deduction for Canadian-source income you reported on your return if it is tax-free in Canada because of a tax treaty. If you do not know whether any part of the foreign income is tax-free, contact the CRA. 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 2025, 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. Step 5 - Federal tax Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada. Part A - Federal tax on taxable income Complete the appropriate column of the chart using the amount from line 26000 of your return. Non-residents electing under section 217 Your federal tax is based on whichever amount is more: - your taxable income from line 26000 of your return - your net world income after adjustments from line 16 of Schedule A You may also be entitled to the section 217 tax adjustment. For more information, see part 2 of Schedule C. Rectangle Symbol Triangle Symbol Schedule A, Statement of World Income Complete and attach Schedule A to your return to report your world income. World income is income from Canadian sources and sources outside Canada. Your foreign-source income is reported only on your Schedule A. Non-residents and non-residents electing under section 216.1 Your net world income is used to calculate your allowable federal non-refundable tax credits on Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits. Non-residents electing under section 217 Your net world income is used to calculate your allowable federal non-refundable tax credits on Schedule B, your federal tax on your return, and the section 217 tax adjustment on Schedule C, Electing under Section 217 of the Income Tax Act. Part B - Federal non-refundable tax credits Note This section does not provide supplementary information for lines Circle Symbol Rectangle Symbol Triangle Symbol 30000, Circle Symbol Rectangle Symbol Triangle Symbol 30100, Circle Symbol Rectangle Symbol Triangle Symbol 30425, Circle Symbol Rectangle Symbol Triangle Symbol 30450, Circle Symbol Rectangle Symbol Triangle Symbol 30499, Circle Symbol Rectangle Symbol Triangle Symbol 30500, Circle Symbol 31215, Circle Symbol Rectangle Symbol Triangle Symbol 31217, Circle Symbol Rectangle Symbol Triangle Symbol 31220, Circle Symbol Rectangle Symbol Triangle Symbol 31240, Circle Symbol Triangle Symbol 31260, Circle Symbol Rectangle Symbol Triangle Symbol 31270, Circle Symbol Rectangle Symbol Triangle Symbol 31285, Circle Symbol Rectangle Symbol Triangle Symbol 31300, Circle Symbol Rectangle Symbol 31400, Circle Symbol Rectangle Symbol Triangle Symbol 31900, Circle Symbol Rectangle Symbol Triangle Symbol 32300, Circle Symbol Rectangle Symbol Triangle Symbol 32600, Circle Symbol Rectangle Symbol Triangle Symbol 33199 and Circle Symbol Rectangle Symbol Triangle Symbol 34900 as the instructions on the return or in other publications provide the information you need. 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. Amounts you can claim Deemed residents You can claim all of the federal non-refundable tax credits that apply to you. Non-residents and non-residents electing under section 217 and/or section 216.1 The federal non-refundable tax credits you can claim depend on the percentage of net world income (line 14 of Schedule A) that is included in your net income (line 23600 of your return). For more information, see the following section or Schedule B. Note To complete Schedule B, you must first complete Schedule A. Rectangle Symbol Triangle Symbol Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Complete Schedule B (Form 5013-SB, Allowable Amount of Federal Non-Refundable Tax Credits) to determine the percentage of net world income that is included in your net income and to calculate your allowable amount of non-refundable tax credits. Schedule B is included in this package. Part A - You are a non-resident (including a non-resident electing under section 216.1) not electing under section 217 If line 3 is 90% or more, you can claim all of the federal non-refundable tax credits that apply to you. Your allowable amount of federal non-refundable tax credits is the amount on line 35000 of your return. If line 3 is less than 90%, you can claim only the federal non-refundable tax credits on lines 30800, 31000, 31200, 31217, 31600, 31900, 32300, 34900, and 34990 if they apply to you. Your allowable amount of federal non-refundable tax credits is the total at line 4 multiplied by the rate shown at line 5, plus the total at line 7, on Schedule B. PAGE 35 Part B - You are a non-resident electing under section 217 You can claim all of the federal non-refundable tax credits at Step 5 of your return that apply to you. However, your allowable amount of federal non-refundable tax credits may be limited. If line 3 is 90% or more, your allowable amount of federal non-refundable tax credits is the amount on line 35000 of your return. If line 3 is less than 90%, your allowable amount of federal non-refundable tax credits is whichever amount is less: - 14.5% of the eligible section 217 income (see page 12) paid or credited to you in 2025 (from line 13300 of your Schedule C) - the total federal non-refundable tax credits you would be eligible for if you were a resident of Canada for the full year (from line 35000 of your return) minus 14.5% of the total of the following amounts: -- volunteer firefighters’ amount (line 31220) -- search and rescue volunteers’ amount (line 31240) -- home buyers’ amount (line 31270) -- home accessibility expenses (line 31285) -- adoption expenses (line 31300) -- interest paid on your student loans (line 31900) Circle Symbol Rectangle Symbol Triangle Symbol Canada caregiver amount If you have a spouse or common-law partner, or dependant with a mental or physical infirmity, you may be able to claim the Canada caregiver amount when you calculate certain non-refundable tax credits. For more information, see Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants. Circle Symbol Rectangle Symbol Triangle Symbol 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 S 1-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. Note Gifts are not considered support. Circle Symbol Rectangle Symbol Triangle Symbol Line 30300 - Spouse or common-law partner amount You can claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net world income was less than your basic personal amount (plus $2,687 if your spouse or common-law partner was dependent on you because of a mental or physical infirmity). For more information, see Schedule 5. Net world income of spouse or common-law partner If your spouse or common-law partner was a deemed resident of Canada in 2025, their net world income is the amount from line 23600 of their return (or the amount it would be if they filed a return). If your spouse or common-law partner was a non-resident of Canada in 2025, their net world income is their net income for 2025 from all sources inside and outside Canada. If you were living with your spouse or common-law partner on December 31, 2025, use their net world income for the whole year, even if you separated for part of the year (then you reconciled and started living together again in 2025), or you got married in 2025, or you became a common-law partner or started to live with your common-law partner again, in 2025. If you separated in 2025 because of a breakdown in your relationship for a period of at least 90 days that includes December 31, 2025, and were still not back together at the end of 2025, reduce your claim by the amount of your spouse’s or common-law partner’s net world income before the separation. For more information, see "Marital status" on page 15. Circle Symbol Triangle Symbol 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) - 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 2025, the YMPE is $71,300 and the YAMPE is $81,200. 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 PAGE 36 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 2025 - 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 29) 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 $4,034.10, 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 $396.00, you can contribute 4 to 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 2025, complete Form CPT20 and Schedule 8, Canada Pension Plan Contributions and Overpayment, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies. How to calculate your claim If you do not have to file a return for the province of Quebec for 2025 and you contributed to: - CPP only, complete Schedule 8 (Form 5000-S8) - QPP (or QPP and CPP), complete Form RC381 (attach your RL-1 slip to your return) You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428. If you have to file a return for the province of Quebec for 2025 and you contributed to: - QPP only, complete Schedule 8 (Form 5005-S8) - CPP (or CPP and QPP), complete Form RC381 (attach your RL-1 slip to your 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 CPT 124, 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 return or send Form CPT20 to the CRA separately on or before June 15, 2026. Overpayment If you do not have to file a Revenu Québec Income Tax Return for 2025 and you contributed to the CPP only: - Do not claim more than $3,356.10 on line 30800 of your return for your base contributions on employment income - Do not claim more than $1,074.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $678.00 and a second additional amount of $396.00, 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. If you have to file a Revenu Québec Income Tax Return for 2025 and you contributed to the QPP only: - Do not claim more than $3,661.20 on line 30800 of your return for your base contributions on employment income - Do not claim more than $1,074.00 on line 22215 of your return for your enhanced contributions. This amount consists of a maximum first additional amount of $678.00 and a second additional amount of $396.00, if applicable, based on your pensionable earnings for the year. - Claim any overpayment on your federal Income Tax and Benefit Return using the following instructions: -- If you were a deemed resident of Canada, claim any overpayment on line 44800 of your return -- If you were a non-resident of Canada electing under section 217, write "55520" above line 43700 on page 8 of your return and enter the overpayment amount. Add this amount to your total credits on line 48200 of your return PAGE 37 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 2025 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 2025 Notes If you started receiving CPP retirement benefits in 2025, 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. You stop contributing to the QPP if you were 73 years of age or older at the end of 2025. If you are a QPP working beneficiary 65 years of age or older receiving a retirement pension under the QPP or CPP, you can elect to stop contributing to the QPP. For more information, visit the Retraite Québec website 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 42. Circle Symbol 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 29. Circle Symbol Triangle Symbol Line 31200 - Employment insurance premiums through employment If you do not have to file a Revenu Québec Income Tax Return for 2025, 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. If you have to file a Revenu Québec Income Tax Return for 2025 and 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 that 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. 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. However, if you want to calculate the overpayment yourself, complete Form T2204, Employee Overpayment of Employment Insurance Premiums, or 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. If you do not have to file a Revenu Québec Income Tax Return for 2025 and you contributed more than $1,077.48, claim the overpayment on line 45000 of your return. If you have to file a Revenu Québec Income Tax Return for 2025 and you contributed more than $860.67, claim the overpayment on line 45000 of your return. However, if you completed Schedule 10, enter the amount from line 23 of Schedule 10 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. PAGE 38 Circle Symbol Line 31205 - Provincial parental insurance plan (PPIP) premiums paid If you were considered a resident of Quebec on December 31, 2025, 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 $484.12. Circle Symbol Line 31210 - PPIP premiums payable on employment income If you were considered a resident of Quebec on December 31, 2025, 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 that you can claim is $484.12. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. For more information, see the Federal Worksheet for Non-Residents and Deemed Residents of Canada. Circle Symbol Rectangle Symbol Triangle Symbol Line 31800 - Disability amount transferred from a dependant If your dependant was a resident of Canada or a deemed resident of Canada at any time in 2025 who 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 the unused part to you to claim on line 31800 of your return. For more information, see the Federal Worksheet for Non-Residents and Deemed Residents of Canada. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025 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 Amount 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 fees 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. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025 that were not claimed by you or anyone else for 2024. Note For a person who died in 2025, 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. PAGE 39 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 2025 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 Public 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 or see Guide RC4065, Medical Expenses, and Income Tax Folio S 1-F 1-C 1, Medical Expense Tax Credit. NEW! Line 34990 - Top-up tax credit You may be able to claim this new credit if you are claiming certain non-refundable tax credits that are affected by the reduction to the lowest marginal individual income tax rate from 15% to 14.5% for 2025. The top-up tax credit (TTC) effectively maintains a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025. To calculate your TTC, use the chart for line 34990 on your Federal Worksheet for Non-Residents and Deemed Residents of Canada. Enter the result, if any, on line 34990 of your return. Part C - Net federal tax Note This section does not provide supplementary information for lines Circle Symbol Rectangle Symbol Triangle Symbol 40427, Circle Symbol Rectangle Symbol Triangle Symbol 40500, Circle Symbol 40900, Circle Symbol 41000, Circle Symbol Rectangle Symbol Triangle Symbol 41200, Triangle Symbol 41450 and Circle Symbol 41500, as the instructions on the return or in other publications provide the information you need. Circle Symbol 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 2025, as well as to certain amounts received by adult individuals from a related business. For more information, see Form T 1206, Tax on Split Income. Circle Symbol Line 40425 - Federal dividend tax credit If you reported dividends from taxable Canadian corporations on line 12000 of your return, use the Federal Worksheet for Non-Residents and Deemed Residents of Canada to calculate the amount to enter on line 40425 of your return. PAGE 40 Circle Symbol Rectangle Symbol Triangle Symbol Line 132 - Federal surtax This surtax is paid instead of a provincial or territorial income tax. If you did not have a business with a permanent establishment in Canada, multiply your basic federal tax (line 42900) by 48% and enter the result on line 132 of your return. If you are reporting employment income in addition to eligible section 217 income, or if you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment in Canada, you must pay provincial or territorial tax on that income. Complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate the federal surtax on line 132 of your return and your provincial and territorial taxes (except Quebec) on line 42800 of your return. Circle Symbol Rectangle Symbol Triangle Symbol Line 136 - 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, complete Form T2038(IND), Investment Tax Credit (Individuals), to calculate the amount you have to repay. Circle Symbol Rectangle Symbol Triangle Symbol Line 138 - Federal logging tax credit If you paid logging tax to a province for logging operations that you performed in the province, you may be able to claim a logging tax credit. To calculate your credit for each province where you operated, use the lower of the following amounts for each province you had a logging operation in: - 66.6667% of the logging tax that you paid to that province for the year - 6.6667% of your net logging income in that province for the year Add up the amounts for all provinces for the year, 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. Enter the result on line 138 of your return. Circle Symbol Rectangle Symbol Triangle Symbol 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, 2025, to March 2, 2026. If you became the first registered holder of an approved share from January 1, 2025, to March 3, 2025, and did not claim the full credit for that share on your 2024 return, you can claim the unused part on your 2025 return. If you became the first registered holder of an approved share from January 1, 2026, to March 2, 2026, you can claim any part of the credit for that share on your 2025 return and the unused part on your 2026 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. Circle Symbol Rectangle Symbol Triangle Symbol 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 PAGE 41 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 L 1, plus - 60% of box L2, plus - 75% of box L3 Step 6 - Refund or balance owing Note This section does not provide supplementary information for lines Circle Symbol Rectangle Symbol Triangle Symbol 42000, Circle Symbol 42100, Circle Symbol Rectangle Symbol Triangle Symbol 42120, Circle Symbol Triangle Symbol 45400, 45600 and Circle Symbol Triangle Symbol 45700 as the instructions on the return or in other publications provide the information you need. Circle Symbol Triangle Symbol Line 42200 - Social benefits repayment Non-residents electing under section 217 Enter only the amount of your employment insurance benefits repayment as calculated using the chart on the back of your information slip. Do not enter the amount of your old age security pension or net federal supplements repayment. Circle Symbol Triangle Symbol Line 42800 - Provincial or territorial tax Non-residents and deemed residents 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 in more than one province or territory (other than Quebec) in Canada in 2025, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes. Non-residents electing under section 217 If you had income from employment in Canada in 2025 or from a business (including income that you received as a limited or non-active partner) and the business has a permanent establishment in more than one province or territory (other than Quebec) in Canada in 2025, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes. Note To calculate your tax for Quebec, you must file a Revenu Québec Income Tax Return. Circle Symbol Rectangle Symbol Triangle Symbol 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 a deemed resident electing to split your eligible pension income with your spouse or common-law partner, enter the result for income tax deducted from Form T 1032, Joint Election to Split Pension Income. If you are not subject to Quebec provincial tax for 2025 and you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return. If you are subject to Quebec provincial tax for 2025, do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return. Non-residents electing under section 217 If you received old age security benefits in 2025, report the amount of non-resident tax from box 17 of your NR4(OAS) slip. Do not include the amount shown in box 27 of the slip. Circle Symbol Line 43800 - Tax transfer for residents of Quebec Deemed residents of Quebec 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 Circle Symbol Rectangle Symbol Triangle Symbol Line 44000 - Refundable Quebec abatement If you have to file a Revenu Québec Income Tax Return for 2025 If you did not have a business with a permanent establishment outside Quebec, multiply your basic federal tax from line 42900 of your return by 16.5% and enter the result on line 44000 of your return. If one 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 PAGE 42 - You did not have to file a Revenu Québec Income Tax Return for 2025 and the business has a permanent establishment in Quebec Circle Symbol Triangle Symbol Line 44800 - CPP or QPP overpayment If you do not have to file a Revenu Québec Income Tax Return for 2025 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. For more information, see line 30800 on page 35. If you have to file a Revenu Québec Income Tax Return for 2025 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. Circle Symbol Triangle Symbol Line 45000 - Employment insurance overpayment If you contributed more to your employment insurance (EI) premiums than you had to (see line 31200 on page 37), 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. If you were considered a resident of Quebec on December 31, 2025 If you completed Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums, 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. Circle Symbol Line 45200 - Refundable medical expense supplement You can claim this supplement for the same medical expenses that you claimed on line 21500 and line 33200 of your return. For more information, see the Federal Worksheet for Non-Residents and Deemed Residents of Canada. Circle Symbol Line 45300 - Canada workers benefit (CWB) If you were a deemed resident of Canada in 2025, you may be eligible for the CWB. For more information, see Schedule 6 in this tax package. Note If you are eligible for the CWB and were a deemed resident of Quebec in 2025, use Form 5005-S6, Schedule 6, Canada Workers Benefit (for QC only). Circle Symbol Line 45350 - Canada training credit (CTC) Complete Schedule 11, Federal Tuition Amount and Canada Training Credit, to claim the CTC for: - eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2025 - fees paid to certain bodies in respect of an occupational, trade, or professional examination taken in 2025 To claim the CTC, you must meet all of the following conditions: - You were resident in Canada for all of 2025 - 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 2025 on your latest notice of assessment or reassessment for 2024 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 2025 The CTC that you claim will reduce your CTCL for future years. For more information, go to canada.ca/taxes-students. Circle Symbol 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. The eligible dwelling must be in Canada and the eligible individual must be resident in Canada from January 1 to December 31 of the year for which they are making the claim. If eligible, you can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed, up to a maximum credit of $7,250 for each claim you are eligible to make. PAGE 43 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. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025 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 2025 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 - webcams, 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 preceding conditions 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. Non-residents and non-residents electing under section 217 This credit does not apply to you unless all, or substantially all, of your income for the year is included in computing your taxable income earned in Canada for the year. Circle Symbol Rectangle Symbol Triangle Symbol 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 2025, 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 2025. 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. Circle Symbol Rectangle Symbol Triangle Symbol Line 47556 - Return of fuel charge proceeds to farmers tax credit You may be eligible for this credit if both of the following apply: - You are one of the following individuals: -- a self-employed person with a fiscal period beginning in 2024 and ending in 2025 -- a graduated rate estate (GRE) with a tax year beginning in 2024 and ending in 2025 -- an individual (including a trust) who was allocated a portion of the credit from a partnership for its fiscal period beginning in 2024 and ending in 2025 - You or the partnership operated a farming business that had one or more permanent establishments in a designated province PAGE 44 The designated provinces include Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan. Partnerships If you are an individual (including a trust) who is a member of a partnership operating a farming business in one or more designated provinces, you can claim the credit allocated to you for the partnership’s fiscal period ending in 2025. If the partnership had to file a T5013 Partnership Information Return, your share of the credit will be shown in box 237 of your 2025 T5013 slip. If the partnership did not have to file a T5013 return, you will receive a letter showing your share of the credit. Note This amount is taxable. Include it in your farming income on line 14100 of your return. For more information, see Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit. How to claim this credit Complete Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit. Circle Symbol Rectangle Symbol Triangle Symbol Line 47600 - Tax paid by instalments In February 2026, the CRA will send you Form INNS 1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2025 that the CRA has received. If you made an instalment payment for your 2025 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return. Non-residents and non-residents electing under section 217 If you disposed of taxable Canadian property in 2025, enter the tax payment you made to the CRA, as shown on your certificate of compliance (Form T2064, Certificate - Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate - The Disposition of Property by a Non-Resident of Canada). Attach copy 2 of your certificate of compliance to your return. Circle Symbol Rectangle Symbol Triangle Symbol 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 2026 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, go to canada.ca/cra-direct-deposit or contact your financial institution. Circle Symbol Rectangle Symbol Triangle Symbol Line 48500 - Balance owing Your balance owing is due no later than April 30, 2026. 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 46 or you or your representative can make a payment in Canadian dollars without an account at a Canadian bank or credit union using: - a wire transfer - an international money order - a bank draft drawn on a Canadian bank - an internationally-issued credit card through a third-party service provider for a fee For more information, go to canada.ca/payments. If you cannot pay your balance owing by April 30, 2026, 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 your return, attach the supporting documents listed in this section. 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. Even if you do not have to attach certain supporting documents to your return, keep them for six 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 return: - a copy of your information slips such as a T4, T4A, T5, and NR4, 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 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 45 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 will receive your NOA after the CRA processes your return. For more information, go to canada.ca/cra-notices-letters. 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 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 2026 must relate to a tax year after 2015 to be considered. You can change your return in any of the following ways: - by signing in to your CRA account at canada.ca/cra-sign-in-services, accessing My Account, and using "Change my return" - by sending Form T 1-ADJ, T 1 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 return for that year if you want to make a change. For more information, go to canada.ca/change-tax-return. Digital services for individuals The CRA’s digital services are fast, easy, and secure! My Account My Account lets you access your personal income tax and benefit information, and interact with the CRA online throughout the year. Use the "Navigation" and "Correspondence" menus to access the following services in My Account: Profile - Change your address, phone numbers, direct deposit information, marital status, information about children in your care, and language preference - Edit your notification preferences and receive email notifications when important changes are made to your account - Manage your authorized representatives and authorization requests - Manage your multi-factor authentication settings, security options, and personal identification number (PIN) Tax returns - View your notice of assessment or reassessment, special elections and returns, carryover amounts, and tax information slips (T4 and more) Accounts and payments - View your account balance and statement of account - 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 - Transfer a payment Benefits and credits - View your benefit and credit information, and apply for certain benefits PAGE 46 savings and pension plans - View information about your Registered Retirement Savings Plan (RRSP), Tax-Free Savings Account (TFSA), Home Buyers’ Plan (HBP), First Home Savings Account (FHSA), and Lifelong Learning Plan (LLP) Correspondence - View mail from the CRA - Submit documents to the CRA - Submit an audit enquiry - File a formal dispute - Request a CPP/EI ruling Additional digital services - Track the progress of certain files and enquiries you have submitted to the CRA - View and print your proof of income statement 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. You will no longer receive your CRA mail by paper. For more information, go to canada.ca/cra-email-notifications. Access My Account To access My Account, go to canada.ca/cra-sign-in-services and sign in to or register for a CRA account. 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) - pre-authorized debit (PAD) at canada.ca/cra-sign-in-services which lets you: -- set up payments to the CRA from a Canadian chequing account on pre-set 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) - the "Proceed to pay" button through My Account in the "Accounts and payments" panel on the "Overview" page, or directly through "Accounts and Payments" side navigation menu item and under the "Account balance and statement of account" and "Instalments" panels - 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. My Payment My Payment is an electronic payment service offered by the CRA that allows individuals and businesses to make payments online directly to the CRA using their bank access cards with a Visa Debit or Debit Mastercard logo. Use this service to make a payment to one or more CRA accounts in one simple transaction. For more information, go to canada.ca/cra-my-payment. For more information If you need help For help with common topics, current contact centre wait times, and links to online self-serve options, go to canada.ca/cra-contact. 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, 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. Teletypewriter (TTY) and Video Relay Service (VRS) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. Register with Canada VRS to download the app, by going to srvcanadavrs.ca/en/get-the-app, and call the VRS line. If you use another operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers. Electronic mailing lists The CRA can send you an email when new information on a subject of interest is published on its website. To subscribe, go to canada.ca/cra-email-lists. PAGE 47 Formal disputes (objections and appeals) You have the right to file an objection or an appeal if you disagree with an assessment, a determination, or a decision. For more information, go to canada.ca/cra-file-objection. 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. CRA service feedback program Service complaints You can expect to be treated fairly and to receive a high level of service every time you interact with the CRA. You can provide compliments or suggestions; however, if you are not satisfied with the service you received: - You may save time by calling the CRA first depending on your situation. You can call the telephone number provided in your CRA correspondence or discuss your concerns with the employee you have been dealing with. If you do not have a contact number, go to canada.ca/cra-contact - You can ask to discuss the matter with the employee’s supervisor if you have not been able to resolve your service issue - You can submit feedback by filling out Form RC 193, Service Feedback, if the issue remains unresolved. For more information, go to canada.ca/cra-service-feedback - You may contact the Office of the Taxpayers’ Ombudsperson if you are not satisfied with the response you have received. The Ombudsperson will only respond to complaints that the CRA has already tried to address For more information about the Taxpayer Bill of Rights, go to canada.ca/taxpayer-rights. Reprisal complaints If you received a response about a previously-submitted service complaint or formal review of a CRA decision and felt that you were not treated fairly 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. PAGE 48 Retirement income summary table Use the following table to find out where to report your retirement income on your return. If you were a deemed resident and 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 for Non-Residents and Deemed Residents of Canada to calculate the amount to enter on line 31400 of your return or line 1 of your Form T 1032, Joint Election to Split Pension Income, if applicable. \\\ Slip: NR4 Box number: Boxes 16, 26 (if code 46, 47, 48, 49, 50, or 51 is at box 14 and/or 24) Conditions: None Report on: line 11400 Slip: NR4 Box number: Boxes 16, 26 (if code 39 is at box 14 and/or 24) Conditions: None Report on: line 11500 Slip: NR4 Box number: Boxes 16, 26 (if code 07, 14 or 65 is at box 14 and/or 24) Conditions: - You were 65 or older on December 31, 2025; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: NR4 Box number: Boxes 16, 26 (if code 07, 14 or 65 is at box 14 and/or 24) Conditions: All other cases Report on: line 11300 Slip: NR4 Box number: Boxes 16, 26 (if code 27 is at box 14 and/or 24) Conditions: None Report on: line 11300 Slip: NR4 Box number: Boxes 16, 26 (if code 26 is at box 14 and/or 24) Conditions: - You were 65 or older on December 31, 2025; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: NR4 Box number: Boxes 16, 26 (if code 28 is at box 14 and/or 24) Conditions: - You were 65 or older on December 31, 2025; or - You received the amount upon the death of your spouse or common-law partner Report on: line 12900 Slip: NR4 Box number: Boxes 16, 26 (if code 29, 30, 32, 33 or 43 is at box 14 and/or 24) Conditions: None Report on: line 12900 Slip: NR4 Box number: Boxes 16, 26 (if code 03, 06, 36, 37 or 40 is at box 14 and/or 24) Conditions: None Report on: line 13000 Slip: NR4(OAS) Box number: Box 16 Conditions: None Report on: line 11300 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, 2025, 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, 2025; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T4A Box number: 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, 2025; 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: Box 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. PAGE 49 Slip: T4RIF Box number: Box 16, 22 Conditions: - You were 65 or older on December 31, 2025; or - You received the amount upon the death of your spouse or common-law partner Report on: line 11500 Slip: T4RIF Box number: Box 16, 22 Conditions: If the amount in box 22 is negative Report on: line 23200 Slip: T4RIF Box number: Box 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, 2025;(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: Box 18, 20, 22, 26, 28 Conditions: None Report on: line 12900 Slip: T4RSP Box number: Box 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, 2025; 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 \\\ PAGE 50 Mail your return Use the envelope provided with this guide to mail your return to your tax centre. Use the following chart if you do not have an envelope. \\\ Country of residence Denmark France Netherlands United Kingdom United States Tax centre Winnipeg Tax Centre PO Box 14001, Station Main Winnipeg MB R3C 3M3 CANADA Country of residence All other countries Tax centre Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 5C2 CANADA