Free untitled - Canada

T1-2009

Federal Worksheet

Use the following charts to make your calculations according to the line instructions contained in your General Income Tax and Benefit Guide. Keep this worksheet for your records. Do not attach it to the return you send us.

Instalments
For details, see "Should you be paying your taxes by instalments?" in the guide. Total payable from line 435 of your return (not including the amount on line 421) 2 Total credits from line 482 of your return Total of amounts on lines 448, 450, 457, and 476 of your return 3 Line 2 minus line 3 Line 1 minus line 4 You may have to pay your 2010 taxes by instalments if for 2010, and for either 2009 or 2008, the amount on line 5 is more than $3,000. 1

4 5

Line 235 ­ Social benefits repayment
Amount from line 113 of your return Amount from line 146 of your return Add lines 1 and 2. Overpayment of Old Age Security benefits recovered (box 20 of your T4A(OAS) slip) Line 3 minus line 4 (if negative, enter "0") Amount from line 234 of your return EI benefits repayment from line 4 of the chart on your T4E slip (if any) Universal Child Care Benefit (line 117 of your return) Registered disability savings plan income (line 125 of your return) Add lines 7, 8, and 9. Line 6 minus line 10 Universal Child Care Benefit repayment (line 213 of your return) Registered disability savings plan income repayment (included in the amount on line 232 of your return) Add lines 12 and 13. Add lines 11 and 14. Base amount Line 15 minus line 16 (if negative, enter "0") Multiply the amount on line 17 by 15%. Enter the amount from line 5 or line 18, whichever is less. Enter the amount from line 7 above (if any). Add lines 19 and 20. Enter this amount on lines 235 and 422 of your return. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21

66,335 00

Line 301 ­ Age amount
Maximum claim Your net income from line 236 of your return Base amount Line 2 minus line 3 (if negative, enter "0") Multiply the amount on line 4 by 15%. Line 1 minus line 5 (if negative, enter "0"). Enter this amount on line 301 of Schedule 1.

6,408 00 1 32,312 00
2 3 4 5 6

5000-D1

Line 306 ­ Amount for infirm dependants age 18 or older
If your dependant's net income for 2009 was $10,154 or more, you cannot make a claim. Base amount Dependant's net income Line 1 minus line 2; if the result is more than $4,198, enter $4,198. If you claimed this dependant on line 305 of Schedule 1, enter the amount claimed. Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Complete this calculation for each dependant. Enter, on line 306 of Schedule 1, the total amount claimed for all dependants. Attach Schedule 5 to your return to provide details for each dependant.

10,154 00 1
2 3 4 5

Line 314 ­ Pension income amount
Amount from line 115 of your return Foreign pension income included on line 115 and deducted on line 256 Income from a U.S. individual retirement account (IRA) included on line 115 Amounts from a RRIF included on line 115 and transferred to an RRSP, another RRIF, or an annuity Add lines 2, 3, and 4. Line 1 minus line 5 Annuity payments from line 129 of your return (box 16 of your T4RSP slip) only if you were age 65 or older on December 31, 2009, or you received the payments because of the death of your spouse or common-law partner. Add lines 6 and 7. 1 2 3 4 5 6 7 A

Enter, on line 314 of Schedule 1, $2,000 or the amount on line A, whichever is less. However, if you and your spouse or common-law partner are electing to split your eligible pension income, enter the amount from line A on line A of Form T1032, Joint Election to Split Pension Income. Follow the instructions at Step 4 on Form T1032 to calculate the pension income amount to enter on line 314 of your and your spouse's or common-law partner's Schedule 1.

Line 315 ­ Caregiver amount
If your dependant's net income for 2009 was $18,534 or more, you cannot make a claim. Base amount Dependant's net income Line 1 minus line 2; if the result is more than $4,198, enter $4,198. If you claimed this dependant on line 305 of Schedule 1, enter the amount claimed. Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Complete this calculation for each dependant. Enter, on line 315 of Schedule 1, the total amount claimed for all dependants. Attach Schedule 5 to your return to provide details for each dependant.

18,534 00 1
2 3 4 5

Line 316 ­ Disability amount (for self) (calculation if you were under age 18 on December 31, 2009)
Maximum supplement Total expenses for child care and attendant care claimed by you or for you by anyone Base amount Line 2 minus line 3 (if negative, enter "0") Line 1 minus line 4 (if negative, enter "0")

4,198 00 1 2,459 00
2 3 4 5

Enter, on line 316 of Schedule 1, $7,196 plus the amount on line 5 (maximum claim $11,394) unless this chart is being completed for the calculation of line 318.

5000-D1

Line 318 ­ Disability amount transferred from a dependant
Base amount If the dependant was under age 18 on December 31, 2009, enter the amount from line 5 of his or her chart for line 316. Otherwise, enter "0". Add lines 1 and 2. Total of amounts your dependant can claim on lines 1 to 17 of his or her Schedule 1 Add lines 3 and 4. Dependant's taxable income from line 260 of his or her return Line 5 minus line 6 (if negative, enter "0") Enter, on line 318 of Schedule 1, the amount on line 3 or line 7, whichever is less.

7,196 00 1
2 3 4 5 6 7

Line 410 ­ Federal political contribution tax credit
If your total federal political contributions (line 409) were $1,275 or more, enter $650 on line 410 of Schedule 1. For total contributions of: Total contributions Base amount Line 1 minus line 2 Rate Multiply line 3 by the rate on line 4. Credit on base amount Add lines 5 and 6. Enter the amount on line 7 on line 410 of Schedule 1. $400 or less more than $400 but not more than $750 more than $750 but not more than $1,275 1

000 00
75%

400 00
50%

750 00 2
33.33% 3 4 5 6 7

000 00

300 00

475 00

Line 452 ­ Refundable medical expense supplement
Read the conditions for line 452 in your guide to determine if you can claim this credit. Your net income from line 236 of your return Net income of your spouse or common-law partner from page 1 of your return. Add lines 1 and 2. Universal Child Care Benefit (line 117 of your return) or the benefit of your spouse or common-law partner from page 1 of your return Registered disability savings plan income (line 125 of your and your spouse's or common-law partner's return) Add lines 4 and 5. Line 3 minus line 6 Universal Child Care Benefit repayment (line 213 of your return) plus the Universal Child Care Benefit repayment of your spouse or common-law partner from page 1 of your return Registered disability savings plan income repayment (included in the amount on line 232 of your and your spouse's or common-law partner's return) Add lines 8 and 9. Adjusted family net income: add lines 7 and 10. Base amount Line 11 minus line 12 (if negative, enter "0") Enter $1,067 or 25% of the total of line 215 (of your return) and line 332 (of Schedule 1), whichever is less. Multiply the amount on line 13 by 5%. Line 14 minus line 15 (if negative, enter "0"). Enter this amount on line 452 of your return. 1 2 3

4 5 6 7

8 9 10 11 12 13 14 15 16

23,633 00

5000-D1