Sign in Contact

T1-2015 Schedule 1-A: Family Tax Cut

This calculator,relevant to non-residents and deemed residents of Canada, allows you to see how much you can claim for the family tax cut.

NOTE - you can only make one claim per family.

Enter your's and your spouse or common-law partner's details in steps 1 and 2. step 3 will calculate automatically

Charts 1 and 2 are tax calculation charts for you and your partner, these will also calculate automatically

Complete chart 3 for adjustments for the family caregiver amount (this will be passed to line 13 in step 2)

T1-2915 Family Tax Cut
Step 1 - Federal tax before income sharing
Column 1 - YouColumn 2 Eligible spouse or common-law partner
Enter the tax on taxable income from line 46 of Schedule 1.11
Enter the total non-refundable tax credits from line 38 of Schedule 1.-24962
Line 1 minus line 2 (if negative, enter "0")=3=3
Step 2 - Adjusted federal tax after income sharing
Column 1 - YouColumn 2 Eligible spouse or common-law partner
Enter the taxable income from line 260 of the return.44974
Enter the difference between the highest and lowest taxable income amounts that you reported at line 4.x 50%=5
Enter the amount from line 5 or $50,000, whichever is less, in the column with the higher income at line 4. Enter "0" in the other column.-6-6
Lines 4 minus line 6=7=7
Enter the amount from line 5 or $50,000, whichever is less, in the column with the lower income at line 4. Enter "0" in the other column.+8+8
Add lines 7 and 8.Adjusted taxable income=9=9
Tax on adjusted taxable income (use charts 1 and 2 on the next page)1010
Enter the amount from line 2.-11-11
Line 10 minus line 11 (if negative, show it in brackets)=12=12
Enter the spouse or common-law partner amount from line 303 of Schedule 1. (Note: If the claim on line 303 includes the family caregiver amount, use chart 3 on the next page to calculate the amount to enter on this line.)1349813
Enter the amounts transferred from your spouse or common-law partner from line 326 of Schedule 1. If this amount includes a transfer of tuition, education, and textbook amounts on line 360 of Schedule 2, reduce the amount to be claimed on this line by the amount from line 326 or line 360, whichever is less.+14499+14
Add lines 13 and 14.=15=15
Federal non-refundable tax credit rate (%)x16x16
Multiply line 15 by line 16.Adjustment to non-refundable tax credits=17=17
Enter the amount from line 12 (if negative, show it in brackets).1818
If the amount on line 18 is positive, add lines 17 and 18. If the amount on line 18 is in brackets (negative), subtract line 18 from line 17 (if the result is negative, enter "0").Adjusted federal tax after income sharing=19=19
Step 3 - Family tax cut
Add the amounts from line 3 in columns 1 and 2.Combined tax before income sharing2020
Add the amounts from line 19 in columns 1 and 2.Combined adjusted tax after income sharing-21-21
Line 20 minus line 21 (if negative, enter "0")=22=22
Enter the amount from line 22 or $2,000, whichever is less. Also enter this amount on line 423 of Schedule 1.Family Tax Cut2323
Chart 1 - Tax calculation chart for you (column 1)
Enter your adjusted taxable income from line 9 on the previous page.1
Complete the appropriate chr1-umn depending on the amount on line 1 above.Line 1 is $44,701 or lessLine 1 is more than $44,701 but not more than $89,401Line 1 is more than $89,401 but not more than $138,586Line 1 is more than $138,586
Enter the amount from line 1.2
----3
Line 2 minus line 3 (cannot be negative)====4
x%x%x%x%5
Multiply line 4 by line 5.====6
++++7
Add lines 6 and 7. Enter this amount on line 10 on the previous page.====8
Chart 2 - Tax calculation chart for eligible spouse or common-law partner (column 2)
Enter your spouse's or common-law partner's adjusted taxable income from line 9 on the previous page.1
Complete the appropriate chr2-umn depending on the amount on line 1 above.Line 1 is $44,701 or lessLine 1 is more than $44,701 but not more than $89,401Line 1 is more than $89,401 but not more than $138,586Line 1 is more than $138,586
Enter the amount from line 1.2
----3
Line 2 minus line 3 (cannot be negative)====4
x%x%x%x%5
Multiply line 4 by line 5.====6
++++7
Add lines 6 and 7. Enter this amount on line 10 on the previous page.====8
Chart 3 - Line 303 adjusted for the family caregiver amount (line 13 on the previous page)
Enter the spouse or common-law partner amount from line 303 of your or your spouse's or common-law partner's Schedule 1.1
Family caregiver amount2
Enter the net income of the infirm individual being claimed for the spouse or common-law partner amount (line 236 of his or her return).3
Base Amount-4
Line 3 minus line 4 (if negative, enter "0")=►=5
Line 2 minus line 5 (if negative, enter "0")=►-6
Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 13 in Step 2=7

Popular Canada Tax & Finance Guides and Calculators

People who read 'Non-resident Tax Calculator for 2016 / 2017' also viewed the following finance guides and tax calculators: