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T1: Schedule 1: Federal Tax

This calculator is relevant to non-residents and deemed residents of Canada.

It comprises 3 steps:

Step 1: Federal non-refundable tax credits

Step 2: Federal tax on taxable income

Step 3: Net federal tax

the final figure (Net federal tax) is the amount to enter on line 420 of your tax return.

Non-resident Federal Tax calculator
Step 1 - Federal non-refundable tax credits
Basic Personal AmountClaim $11,3273001
Age amount (if you were born in 1950 or earlier) (use the federal worksheet)(maximum $7,033)301+2
Spouse or common-law partner amount (attach Schedule 5)303+3
Amount for an eligible dependant (attach Schedule 5)305+4
Family caregiver amount for children under 18 years of age. Number of children born for whom you are claiming the family caregiver amount352x $2,093 =367+5
Amount for infirm dependants age 18 or older (attach Schedule 5)306+6
CPP or QPP contributions: through employment from box 16 and box 17 of all T4 slips (attach Schedule 8 or Form RC381, whichever applies)308+•7
on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)310+•8
Employment insurance premiums: through employment (see the guide)312+•9
Employment insurance premiums: on self-employment and other eligible earnings (attach Schedule 13)317+•10
Provincial parental insurance plan (PPIP) premiums paid (amount from box 55 of all T4 slips)(maximum $391.30)375+•11
PPIP premiums payable on employment income (attach Schedule 10)376+•12
PPIP premiums payable on self-employment income (attach Schedule 10)378+•13
Volunteer firefighters' amount362+14
Search and rescue volunteers' amount395+15
Canada employment amount (If you reported employment income on line 101 or line 104, see line 363 in the guide.)(maximum $1,146)363+16
Public transit amount364+17
Children's arts amount370+18
Home buyer's amount369+19
Adoption expenses313+20
Pension income amount (use the federal worksheet)(maximum $2,000)314+21
Caregiver amount (attach Schedule 5)315+22
Disability amount (for self) (claim $7,899, or if you were under 18 years of age, use the federal worksheet)316+23
Disability amount transferred from a dependant (use the federal worksheet)318+24
Interest paid on your student loans319+25
Your tuition, education, and textbook amounts (attach Schedule 11)323+26
Tuition, education, and textbook amounts transferred from a child324+27
Amounts transferred from your spouse or common-law partner (attach Schedule 2)326+28
Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later33029
Enter $2,208 or 3% of line 236 of your return, whichever is less.-30
Line 29 minus line 30 (if negative, enter "0")=31
Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide)331+32
Add lines 31 and 32=332+33
Add lines 1 to 28, and line 33335=34
Federal non-refundable tax credit rate (%)x35
Multiply line 34 by line 35338=36
Donations and gifts (attach Schedule 9)349+37
Add lines 36 and 37. Enter this amount on line 50 on the next page.Total federal non-refundable tax credits350=38
Step 2 - Federal tax on taxable income
Enter your taxable income from line 260 of your return. However, if you are electing under section 217, enter the amount from line 260 of your return or the amount from line 16 of Schedule A, whichever amount is greater.39
Complete the appropriate column depending on the amount on line 39.Line 39 is $44,701 or lessLine 39 is more than $44,701 but not more than $89,401Line 39 is more than $89,401 but not more than $138,586Line 39 is more than $138,586
Enter the amount from line 3940
Line 40 minus line 41===42
Multiply line 42 by line 43====44
Add lines 44 and 45====46
Step 3 - Federal Tax
Enter the amount from line 46.47
Federal tax on split income (from line 5 of Form T1206)424+•48
Add lines 47 and 48404=49
If you are a deemed resident of Canada, enter the amount from line 38. If you are a non-resident of Canada, or a non-resident of Canada electing under section 217, complete Schedule A and Schedule B to determine the amount to enter. (note - tick the box to enter an amount, otherwise the amount from line 38 will be entered)35050
Family tax cut (schedule 1-A)423+•51
Federal dividend tax credit425+•52
Overseas employment tax credit (attach Form T626)426+53
Minimum tax carryover (attach Form T691)427+•54
Add lines 50 to 54=-55
Line 49 minus line 55 (if negative, enter "0")Basic federal tax429=56
Surtax for non-residents and deemed residents of Canada: calculate 48% of the amount on line 56.-57
Add line 56 and line 57.=58
Federal foreign tax credit (attach Form T2209)405-59
Line 58 minus line 59 (if negative, enter "0")Federal tax406=60
Total federal political contributions (attach receipts)40961
Federal political contribution tax credit (use the federal worksheet)(maximum $650)410•62
Investment tax credit (attach Form T2038(IND))412+•63
Labour-sponsored funds tax creditNet cost413Allowable credit414+•64
Add lines 62,63 and 64416=-65
Line 60 minus line 65 (if negative, enter "0"). If you have an amount on line 48 above, see Form T1206.417=66
Section 217 tax adjustment: if you are electing under section 217, you may have to calculate the amount for line 445 by completing Part 2 of Schedule C. See line 445 in the guide.445-67
Line 66 minus line 67=68
Working income tax benefit advance payments received (box 10 of the RC210 slip)415+•69
Special taxes (see line 418 in the guide)418+70
Add lines 68, 69, and 70. Enter this amount on line 420 of your return.Net federal tax420=71

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