2019 Income Tax Return Guide
2019 Income Tax Return Guide
Did you reside on Nisga'a Lands on December 31, 2019? .................................................................... Yes 1 No 2
Do not use
this area
17200 17100
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Step 1 – Identification and other information (continued)
Elections Canada (For more information, see "Elections Canada" under Step 1, in the guide.)
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18.
Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are
allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future
Electors to provide youth with educational information about the electoral process.
If you tick the box, get and complete Form T90, Income Exempt under the Indian Act. Complete this form so that the CRA
can calculate your Canada training credit limit for the 2020 tax year. The information you provide may also be used to
calculate your Canada workers benefit for the 2019 tax year, if applicable.
Foreign property
Did you own or hold specified foreign property where the total cost amount of all such
property, at any time in 2019, was more than CAN$100,000? . . . . . . . . . . . . . . . . . . . . . . . 26600 Yes 1 No 2
If yes, get and complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not
completing and filing Form T1135 by the due date. For more information, see Form T1135.
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Attach only the documents (schedules, information slips, forms, or receipts) requested to support
any claim or deduction. Keep all other supporting documents.
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Step 3 – Net income
Enter your total income from line 15000 from the previous page. 15000 175,395 38
Pension adjustment (box 52 of all T4 slips and
box 034 of all T4A slips) 20600
Registered pension plan deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700
RRSP deduction (See Schedule 7 and attach receipts.) 20800 + 39,461
Pooled registered pension plan (PRPP)
employer contributions (amount from your
PRPP contribution receipts) 20810
Deduction for elected split-pension amount (Get and complete Form T1032.) 21000 +
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200 +
Universal child care benefit repayment (box 12 of all RC62 slips) 21300 +
Child care expenses (Get and complete Form T778.) 21400 +
Disability supports deduction (Get and complete Form T929.) 21500 +
Business investment loss Gross 21699 Allowable deduct ion 21700 +
Moving expenses (Get and complete Form T1-M.) 21900 +
Support payments made Total 21999 Allowable deduct ion 22000 +
Carrying charges and interest expenses (Complete the Worksheet for the
return.) 22100 +
Deduction for CPP or QPP contributions on self-employment and other
earnings (Complete Schedule 8 or get and complete Form RC381,
whichever applies.) 22200 + •
Deduction for CPP or QPP enhanced contributions on employment income
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 22215 + •
Exploration and development expenses (Get and complete Form T1229.) 22400 +
Other employment expenses 22900 +
Clergy residence deduction (Get and complete Form T1223.) 23100 +
Other deductions Specify: 23200 +
Add lines 20700, 20800, 21000 to 21500, 21700, 21900, 22000, and
22100 to 23200. 23300 = 39,461 – 39,461
Line 15000 minus line 23300 (if negative, enter "0") This is your net income before adjustments. 23400 = 135,934 38
Social benefits repayment (If you reported income at line 11900 and the amount at line 23400 is
greater than $66,375, see the repayment chart on the back of your T4E slip. If you reported income
on lines 11300 or 14600, and the amount at line 23400 is greater than $77,580, complete the chart
for line 23500 on the Worksheet for the return. Otherwise, enter "0".) 23500 – •
Line 23400 minus line 23500 (if negative, enter "0") This is your net income. 23600 = 135,934 38
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Step 4 – Taxable income
Canadian Forces personnel and police deduction (box 43 of all T4 slips) 24400
Security options deductions 24900 + 8,300
Other payments deduction (Claim the amount from line 14700, unless it
includes an amount at line 14600. If so, see line 25000 in the guide.) 25000 +
Limited partnership losses of other years 25100 +
Non-capital losses of other years 25200 +
Net capital losses of other years 25300 +
Capital gains deduction (Get and complete Form T657.) 25400 +
Northern residents deductions (Get and complete Form T2222.) 25500 +
Additional deductions Specify: 25600 +
Add lines 24400 to 25600. 25700 = 8,300 – 8,300
Line 23600 minus line 25700 (if negative, enter "0") This is your taxable income. 26000 =127,634 38
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Step 5 – Federal tax (formerly Schedule 1)
Part A – Federal non-refundable tax credits
Basic personal amount claim $12,069 30000 12,069 1
Age amount (if you were born in 1954 or earlier)
(Complete the Worksheet for the return.) (maximum $7,494) 30100 + 2
Spouse or common-law partner amount (Complete Schedule 5.) 30300 + 3
Amount for an eligible dependant (Complete Schedule 5.) 30400 + 4
Canada caregiver amount for spouse or common-law partner, or eligible dependant
age 18 or older (Complete Schedule 5.) 30425 + 5
Canada caregiver amount for other infirm dependants age 18 or older (Complete Schedule 5.) 30450 + 6
Canada caregiver amount for infirm children under 18 years of age
Enter the number of children for whom you are claiming this amount. 30499 × $ 2,230 = 30500 + 7
Base CPP or QPP contributions:
through employment income
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 30800 + 2,748 90• 8
on self-employment and other earnings
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 31000 + • 9
Employment insurance premiums:
through employment from box 18 and box 55 of all T4 slips (maximum $860.22) 31200 + 860 22• 10
on self-employment and other eligible earnings (Complete Schedule 13.) 31217 + • 11
Volunteer firefighters' amount 31220 + 12
Search and rescue volunteers' amount 31240 + 13
Canada employment amount (Enter $1,222 or the total of your employment income you reported
on lines 10100 and 10400, whichever is less.) 31260 + 1,222 14
Home buyers' amount 31270 + 15
Home accessibility expenses (Complete the Worksheet for the return.) (maximum $10,000) 31285 + 16
Adoption expenses 31300 + 17
Pension income amount (Complete the Worksheet for the return.) (maximum $2,000) 31400 + 18
Disability amount (for self)
(Claim $8,416 or if you were under 18 years of age, complete the Worksheet for the return.) 31600 + 19
Disability amount transferred from a dependant (Complete the Worksheet for the return.) 31800 + 20
Interest paid on your student loans (See Guide P105.) 31900 + 21
Your tuition, education, and textbook amounts (Complete Schedule 11.) 32300 + 22
Tuition amount transferred from a child 32400 + 23
Amounts transferred from your spouse or common-law partner (Complete Schedule 2.) 32600 + 24
Medical expenses for self, spouse or common-law partner, and
your dependent children born in 2002 or later 33099 25
Enter $2,352 or 3% of line 23600, whichever is less. – 26
Line 25 minus line 26 (if negative, enter "0") = 27
Allowable amount of medical expenses for other dependants
(Complete the Worksheet for the return.) 33199 + 28
Add lines 27 and 28. = 33200 + 29
Add lines 1 to 24, and line 29. 33500 = 16,900 12 30
Federal non-refundable tax credit rate × 15% 31
Multiply line 30 by line 31. 33800 = 2,535 02 32
Donations and gifts (Complete Schedule 9.) 34900 + 33
Add lines 32 and 33. 02
Enter this amount on line 46 on the next page. Total federal non-refundable tax credits 35000 = 2,535
34
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Part B – Federal tax on taxable income
Enter your taxable income from line 26000. 127,634.38 35
Complete the
appropriate column Line 35 is more Line 35 is more Line 35 is more
depending on the Line 35 is than $47,630 but than $95,259 but than $147,667 but Line 35 is more
amount on line 35. $47,630 or less not more than not more than not more than than $210,371
Enter the amount $95,259 $147,667 $210,371
from line 35. 127,634.38 36
Line 36 minus line 37 – 0.00 – 47,630.00 – 95,259.00 – 147,667.00 – 210,371.00 37
(cannot be negative) = = = 32,375.38 = = 38
Multiply line 38 × 15% × 20.5% × 26% × 29% × 33% 39
by line 39. = = = 8,417 60 = = 40
+ 0.0 0 + 7,145.00 + 16,908.00 + 0 + 48,719.00 41
60
Add lines 40 and 41. = = = 25,325 = = 42
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Step 7 – Refund or balance owing
Net federal tax: enter the amount from line 61 from the previous page. 42000 22,790 48
CPP contributions payable on self-employment and other earnings
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 42100 +
Employment insurance premiums payable on self-employment and other eligible earnings
(Complete Schedule 13.) 42120 +
Social benefits repayment (amount from line 23500) 42200 +
Provincial or territorial tax (Attach Form 428, even if the result is "0".) 42800 + 19,314 71
Add lines 42000, 42100, 42120, 42200, and 42800. This is your total payable. 43500 = 42,105 29•
Total income tax deducted (amounts from all Canadian slips) 43700 48,665 11•
Refundable Quebec abatement (See line 44000 in the guide.) 44000 + •
CPP overpayment (See line 30800 in the guide.) 44800 + •
Employment insurance overpayment (See line 45000 in the guide.) 45000 + •
Refundable medical expense supplement
(Complete the Worksheet for the return.) 45200 + •
Canada workers benefit (CWB) (Complete Schedule 6.) 45300 + •
Refund of investment tax credit (Get and complete Form T2038(IND).) 45400 + •
Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + •
Employee and partner GST/HST rebate (Get and complete Form GST370.) 45700 + •
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 × 15% = 46900 + •
Tax paid by instalments 47600 + •
Provincial or territorial credits (Complete Form 479, if it applies.) 47900 + •
Add lines 43700 to 45700, and 46900 to
47900. These are your total credits. 48200 = 48,665 11 – 48,665 11
82)
Line 43500 minus line 48200 This is your refund or balance owing. = (6,559
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
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Refund 48400 6,559.82 • Balance owing 48500 •
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For more information on how to receive your refund For more information on how to make your payment, see
by direct deposit, see line 48400 in the guide or go line 48500 in the guide or go to [Link]/payments.
to [Link]/cra-direct-deposit. Your payment is due no later than April 30, 2020.
I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
documents attached is correct and complete and fully discloses applicable box and provide the following information:
all my income.
49000 Was a fee charged? Yes 1 No 2
Sign here
48900 EFILE number (if applicable):
It is a serious offence to make a false return.
Name of tax professional:
Telephone number:
Telephone number:
Date:
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and
activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the
handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at [Link]/cra-info-source.
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