Protected B when completed
T1-2015
Federal Tax Schedule 1
Complete this schedule and attach a copy to your return.
For more information, see the related line in the guide.
Step 1 Federal non-refundable tax credits
300
1
Basic personal amount claim $11,327
301
2
Age amount (if you were born in 1950 or earlier) (use the federal worksheet) (maximum $7,033)
+
303
3
Spouse or common-law partner amount (attach Schedule 5)
+
305
4
Amount for an eligible dependant (attach Schedule 5)
+
352
Family caregiver amount for children under 18 years of age
Number of children born for whom you are claiming
the family caregiver amount
×
$
=
367
5
+
306
6
Amount for infirm dependants age 18 or older (attach Schedule 5)
+
CPP or QPP contributions:
308
7
through employment from box 16 and box 17 of all T4 slips
(attach Schedule 8 or Form RC381, whichever applies)
+
310
8
on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)
+
Employment insurance premiums:
312
9
through employment from box 18 and box 55 of all T4 slips (maximum $930.60)
+
317
10
on self-employment and other eligible earnings (attach Schedule 13)
+
362
11
Volunteer firefighters' amount
+
395
12
Search and rescue volunteers' amount
+
363
13
Canada employment amount
(If you reported employment income on line 101 or line 104, see line 363 in the guide.) (maximum $1,146)
+
364
14
Public transit amount
+
370
15
Children's arts amount
+
369
16
Home buyers' amount
+
313
17
Adoption expenses
+
314
18
Pension income amount (use the federal worksheet) (maximum $2,000)
+
315
19
Caregiver amount (attach Schedule 5)
+
316
20
Disability amount (for self) (claim $7,899, or if you were under 18 years of age, use the federal worksheet)
+
318
21
Disability amount transferred from a dependant (use the federal worksheet)
+
319
22
Interest paid on your student loans
+
323
23
Your tuition, education, and textbook amounts (attach Schedule 11)
+
324
24
Tuition, education, and textbook amounts transferred from a child
+
326
25
Amounts transferred from your spouse or common-law partner (attach Schedule 2)
+
330
26
Medical expenses for self, spouse or common-law partner, and your
dependent children born in 1998 or later
27
Enter $2,208 or 3% of line 236 of your return, whichever is less.
28
Line 26 minus line 27 (if negative, enter "0")
=
331
29
Allowable amount of medical expenses for other dependants
(do the calculation at line 331 in the guide)
+
332
30
Add lines 28 and 29.
=
+
335
31
Add lines 1 to 25, and line 30.
=
32
Federal non-refundable tax credit rate
×
338
33
Multiply line 31 by line 32.
=
349
34
Donations and gifts (attach Schedule 9)
+
350
35
Total federal non-refundable tax credits
Add lines 33 and 34.
Enter this amount on line 47 on the next page.
=
Continue on the next page.
5000-S1
Clear Data
Help
2,093
15%
Protected B when completed
Step 2 Federal tax on taxable income
36
Enter your taxable income from line 260 of your return.
Complete the appropriate column
depending on the amount on line 36.
Line 36 is
$44,701 or less
Enter the amount from line 36.
Line 37 minus line 38 (cannot be negative)
=
×
Multiply line 39 by line 40.
=
+
Add lines 41 and 42.
=
Line 36 is more
than $44,701 but
not more than
$89,401
=
×
=
+
=
Line 36 is more
than $89,401 but
not more than
$138,586
=
×
=
+
=
Line 36 is more
than $138,586
=
×
=
+
=
37
38
39
40
41
42
43
Step 3 – Net federal tax
44
Enter the amount from line 43.
424
45
Federal tax on split income (from line 5 of Form T1206)
+
404
46
Add lines 44 and 45.
=
350
47
Enter your total federal non-refundable tax credits
from line 35 on the previous page.
423
48
Family tax cut (attach Schedule 1-A)
+
425
49
Federal dividend tax credit
+
426
50
Overseas employment tax credit (attach Form T626)
+
427
51
Minimum tax carryover (attach Form T691)
+
52
Add lines 47 to 51.
=
429
53
Basic federal tax
Line 46 minus line 52 (if negative, enter "0")
=
405
54
Federal foreign tax credit (attach Form T2209)
406
55
Federal tax
Line 53 minus line 54 (if negative, enter "0")
=
409
56
Total federal political contributions
(attach receipts)
410
57
Federal political contribution tax credit
(use the federal worksheet)
(maximum $650)
412
58
Investment tax credit (attach Form T2038(IND))
+
Labour-sponsored funds tax credit
413
Net cost
414
59
Allowable credit
+
416
60
Add lines 57, 58, and 59.
=
417
61
Line 55 minus line 60 (if negative, enter "0")
If you have an amount on line 45 above, see Form T1206.
=
415
62
Working income tax benefit advance payments received
(box 10 of the RC210 slip)
+
418
63
Special taxes (see line 418 in the guide)
+
420
64
Net federal tax
Add lines 61, 62, and 63.
Enter this amount on line 420 of your return.
=
5000-S1 See the privacy notice on your return.
Clear Data
Help
0.00
15%
0.00
44,701.00
22%
6,705.00
89,401.00
26%
16,539.00
138,586.00
29%
29,327.00