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T1 GENERAL 2016
Income Tax and Benefit Return for Non-residents
and Deemed Residents of Canada
Step 1 – Identification and other information
9
Identification
Print your name and address below.
First name and initial
Last name
Mailing address: Apt No – Street No Street name
PO Box RR
City
Prov./Terr.
Postal code
Country
Email address
I understand that by providing an email address, I am registering for online mail.
I have read and I accept the terms and conditions on page 15 of the guide.
Enter an email address:
Information about your residence
Enter your province or territory of
residence on December 31, 2016:
Your country of residence
on December 31, 2016:
If you were self-employed in 2016,
enter the province or territory
of self-employment:
Information about you
Enter your social insurance number
(SIN), temporary tax number (TTN),
or individual tax number (ITN):
Enter your date of birth:
Year Month Day
Your language of correspondence:
Votre langue de correspondance :
English
Français
Is this return for a deceased person?
If this return is for a deceased
person, enter the date of death:
Year Month Day
Marital status
Tick the box that applies to your marital status on
December 31, 2016:
1
Married
2
Living common-law
3
Widowed
4
Divorced
5
Separated
6
Single
Information about your spouse or
common-law partner
(if you ticked box 1 or 2 above)
Enter his or her SIN, TTN,
or ITN:
Enter his or her first name:
Enter his or her net world income for 2016
to claim certain credits:
Enter the amount of universal child care
benefit (UCCB) from line 117
of his or her return:
Enter the amount of UCCB repayment
from line 213 of his or her return:
Tick this box if he or she was self-employed in 2016:
1
Do not use this area.
Elections Canada
(For more information, see page 16 in the guide.)
A) Do you have Canadian citizenship?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
No
2
Yes
Answer the following question only if you have Canadian citizenship.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,
address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? . . . . . .
1
Yes
2
No
Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada
Elections Act, which includes sharing the information with provincial/territorial election agencies, members of Parliament, and
registered political parties, and candidates at election time.
Information about your residency status
Tick the box that describes your residency status as of December 31, 2016 (see page 6 of the guide):
177
I was a non-resident of Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
177
I was a deemed non-resident of Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Yes
177
I was a deemed resident of Canada because I stayed in Canada for 183 days or more in 2016 . . . . . . . . . . . . . . . . . . .
3
Yes
177
I was a deemed resident of Canada for other reasons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Yes
Do not
use this area.
172
171
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Step 1 – Identification and other information (continued)
If you were a deemed resident of Canada in 2016, please answer the following question:
266
Did you own or hold specified foreign property where the total cost of amount of all such property,
at any time in 2016, was more than CAN$100,000?
See "Specified foreign property" in the guide for more information. . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
2
No
If yes, complete Form T1135 and attach it to your return.
If you had dealings with a non-resident trust or corporation in 2016, see "Other foreign property" in the guide.
Step 2 – Total income
When you come to a line on the return that applies to you, go to the line number in the guide for more information.
If you were a deemed resident of Canada in 2016, you have to report your income from all sources both inside and
outside Canada.
101
Employment income (box 14 on all T4 slips)
102
Commissions included on line 101 (box 42 on all T4 slips)
103
Wage loss replacement contributions
(see line 101 in the guide)
104
Other employment income
+
113
Old age security pension
(box 18 on the T4A(OAS) slip or the applicable amount on your NR4-OAS slip)
+
114
CPP or QPP benefits
(box 20 on the T4A(P) slip or the applicable amount on your NR4 slip)
+
152
Disability benefits included on line 114
(box 16 on the T4A(P) slip or the applicable amount on your NR4 slip)
115
Other pensions and superannuation
+
116
Elected split-pension amount (attach Form T1032)
+
117
Universal child care benefit (UCCB)
+
185
UCCB amount designated to a dependant
119
Employment insurance and other benefits (box 14 on the T4E slip or the applicable
amount on your NR4 slip)
+
120
Taxable amount of dividends (eligible and other than eligible) from taxable
Canadian corporations (attach Schedule 4)
+
180
Taxable amount of dividends other than eligible dividends,
included on line 120, from taxable Canadian corporations
121
Interest and other investment income (attach Schedule 4)
+
122
Net partnership income: limited or non-active partners only
+
125
Registered disability savings plan income
+
160
Rental income Gross
126
Net
+
127
Taxable capital gains (attach Schedule 3)
+
156
Support payments received Total
128
Taxable amount
+
129
RRSP income (from all T4RSP slips or the applicable amount on your NR4 slip)
+
130
Other income
Specify:
+
Self-employment income
162
Business income Gross
135
Net
+
164
Professional income Gross
137
Net
+
166
Commission income Gross
139
Net
+
168
Farming income Gross
141
Net
+
170
Fishing income Gross
143
Net
+
144
Workers' compensation benefits (box 10 on the T5007 slip)
145
Social assistance payments
+
146
Net federal supplements (box 21 on the T4A(OAS) slip)
+
147
Add lines 144, 145, and 146 (see line 250 in the guide).
=
+
150
This is your total income.
Add lines 101, 104 to 143, and 147.
=
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Attach only the documents (schedules, information slips, forms, or receipts) requested
in the guide to support any claim or deduction. Keep all other supporting documents.
Step 3 – Net income
150
Enter your total income from line 150.
206
Pension adjustment
(box 52 on all T4 slips and box 034 on all T4A slips)
207
Registered pension plan deduction (box 20 on all T4 slips and box 032 on all T4A slips)
208
RRSP/pooled registered pension plan (PRPP) deduction
(see Schedule 7 and attach receipts)
+
205
PRPP employer contributions
(amount from your PRPP contributions receipts)
210
Deduction for elected split-pension amount (attach Form T1032)
+
212
Annual union, professional, or like dues (box 44 on all T4 slips, and receipts)
+
213
Universal child care benefit repayment (box 12 on all RC62 slips)
+
214
Child care expenses (attach Form T778)
+
215
Disability supports deduction
+
228
Business investment loss Gross
217
Allowable deduction
+
219
Moving expenses
+
230
Support payments made Total
220
Allowable deduction
+
221
Carrying charges and interest expenses (attach Schedule 4)
+
222
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies)
+
223
Deduction for PPIP premiums on self-employment income (attach Schedule 10)
+
224
Exploration and development expenses (attach Form T1229)
+
229
Other employment expenses
+
231
Clergy residence deduction
+
232
Other deductions
Specify:
+
233
Add lines 207, 208, 210 to 224, 229, 231, and 232.
=
234
This is your net income before adjustments.
Line 150 minus line 233 (if negative, enter "0").
=
235
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
Use the federal worksheet to calculate your repayment.
236
This is your net income.
Line 234 minus line 235 (if negative, enter "0").
If you have a spouse or common-law partner, see line 236 in the guide.
=
Step 4 – Taxable income
244
Canadian Forces personnel and police deduction (box 43 on all T4 slips)
248
Employee home relocation loan deduction (box 37 on all T4 slips)
+
249
Security options deductions
+
250
Other payments deduction
(if you reported income on line 147, see line 250 in the guide)
+
251
Limited partnership losses of other years
+
252
Non-capital losses of other years
+
253
Net capital losses of other years
+
254
Capital gains deduction
+
255
Northern residents deductions (attach Form T2222)
+
256
Additional deductions
Specify:
+
257
Add lines 244 to 256.
=
260
This is your taxable income.
Line 236 minus line 257 (if negative, enter "0").
=
Step 5 – Federal tax and provincial or territorial tax
Use Schedule 1 to calculate your federal tax and form T2203, Provincial and Territorial Taxes for 2016, Multiple
Jurisdictions, to calculate your provincial or territorial tax, if applicable. If you are electing under section 217, complete and
attach Schedule A, Statement of World Income, to determine the amount to enter on line 40 of Schedule 1.
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Step 6 – Refund or balance owing
420
Net federal tax: enter the amount from line 71 of Schedule 1 (attach Schedule 1, even if the result is "0")
421
CPP contributions payable on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies)
+
430
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)
+
422
Social benefits repayment (amount from line 235)
+
428
Provincial or territorial tax (attach Form T2203)
+
435
This is your total payable.
Add lines 420, 421, 430, 422, and 428.
=
437
Total income tax deducted
438
Tax transfer for residents of Quebec
439
Line 437 minus line 438
=
440
Refundable Quebec abatement
+
448
CPP overpayment (enter your excess contributions)
+
450
A
Employment insurance overpayment (enter your excess contributions)
B
Amount on line 376 of Schedule 1
451
Net employment insurance overpayment
Line A minus line B (if negative, enter "0")
=
+
452
Refundable medical expense supplement (use federal worksheet)
+
453
Working income tax benefit (WITB) (attach Schedule 6)
+
454
Refund of investment tax credit (attach Form T2038(IND))
+
456
Part XII.2 trust tax credit (box 38 on all T3 slips)
+
457
Employee and partner GST/HST rebate (attach Form GST370)
+
458
Children's fitness tax credit
Eligible fees
×
15%
=
459
+
Eligible educator school
supply tax credit
468
Supplies expenses
×
15%
=
469
+
476
Tax paid by instalments
+
482
These are your total credits.
Add lines 439, 440, 448, and 451 to 476.
=
This is your refund or balance owing.
Line 435 minus line 482
=
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less.
484
Refund
485
Balance owing
For more information on how to make your payment, see line 485 in the guide or go to
cra.gc.ca/payments
. Your payment is due no later than April 30, 2017.
Direct deposit Start or change
(see line 484 in the guide)
You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed.
To enrol for direct deposit, to update your banking information, or to request that all of your CRA payments you may be receiving or
owed be deposited into the same account as your T1 refund, complete lines 460, 461, and 462 below.
By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any
amounts payable to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous
direct deposit authorizations.
460
Branch number
(5 digits)
461
Institution number
(3 digits)
462
Account number
(maximum 12 digits)
I certify that the information given on this return and in any documents
attached is correct and complete and fully discloses all my income.
Sign here
It is a serious offence to make a false return.
Telephone Date
490
If a fee was charged for preparing this return,
complete the following:
Name of preparer:
Telephone:
Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administration
or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial
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,
Canadian citizens, permanent residents and individuals present in Canada have the right to access their personal information and request correction if there are errors or
omissions. Refer to Info Source cra.gc.ca/gncy/tp/nfsrc/nfsrc-eng.html
, personal information bank CRA PPU 005.
Do not use
this area.
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