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# T1-2020 Schedule B

## Allowable Amount of Non-Refundable Tax Credits

If you were a non-resident of Canada or a deemed non-resident of Canada for all of 2020 (including if you are electing under section 217 and/or section 216.1 of the Income Tax Act), this schedule should be completed and attached to your return

Allowable Amount of Non-Refundable Tax Credits
Part A - You are a non-resident not electing under section 217
Enter the amount from line 236 of your return. A÷x 100 =%A
Enter the amount from line 14 of Schedule A.
If the result from line A is 90% or more, your allowable amount of federal non-refundable tax credits is the amount on line 350 of your Schedule 1.
If the result from line A is less than 90%, your allowable amount of federal non-refundable tax credits is 15% of the total of the amounts on lines 316, 319, and 323 (other than the education and textbook amounts) plus the amount on line 349 of your Schedule 1.
Enter your allowable amount on line 50 of your Schedule 1, Federal Tax.
Part B - You are a non-resident electing under section 217
Enter the amount from line 236 of your return. A÷x 100 =%A
Enter the amount from line 14 of Schedule A.
If the result from line A is 90% or more, your allowable amount of federal non-refundable tax credits is the amount on line 350 of your Schedule 1.
If the result from line A is less than 90%, your allowable amount of federal non-refundable tax credits is the lesser of:
• the amount on line 350 minus 15% of the total of the amounts on lines 362, 395, 364, 370, 369, 313, and 319 from your Schedule 1.=
and
• the amount of your income eligible for the section 217 election (box 133 of Schedule C)x 15%=
Enter your allowable amount on line 50 of your Schedule 1, Federal Tax.