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2009 T1 General

Provincial Worksheet
Use these charts to do some of the calculations you may need to complete Form NL428, "Newfoundland and Labrador Tax and Credits". You can find more information about completing these charts in the forms book. Keep this "Provincial Worksheet" for your records. Do not attach it to the return you send us.

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Line 5808 ­ Age amount
Maximum amount Your net income from line 236 of your return Base amount Line 2 minus line 3 (if negative, enter "0") Applicable rate Multiply line 4 by line 5. 3,655 00 1 2

­ 27,209 00 3 = 4 15% × 5 = ­
6 7

Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form NL428.

=

5001-D ­ 2

Line 5816 ­ Amount for an eligible dependant
Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0") Enter, on line 5816 of Form NL428, $6,356 or the amount from line 3, whichever is less. 6,992 00 1

­

2

=

3

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Line 5820 ­ Amount for infirm dependants 18 years of age or older
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $2,470, enter $2,470) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") 7,778 00 1

­ = ­ =

2 3 4 5

Enter, on line 5820 of Form NL428, the total amount claimed for all dependants.

5001-D ­ 4

Line 5840 ­ Caregiver amount
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $2,470, enter $2,470) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") 14,542 00 1

­ = ­ =

2 3 4 5

Enter, on line 5840 of Form NL428, the total amount claimed for all dependants.

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Line 5844 ­ Disability amount (supplement calculation if you were
under 18 years of age on December 31, 2009) (see line 5844 in the forms book) Maximum supplement Total child care and attendant care expenses claimed for you by anyone Base amount Line 2 minus line 3 (if negative, enter "0") 2,470 00 1 2

­ =

2,099 00 3

­
Line 1 minus line 4 (if negative, enter "0")

4 5

=

Enter, on line 5844 of Form NL428, the amount from line 5 plus $5,249 (maximum claim $7,719), unless this chart is being completed for the claim on line 5848.

5001-D ­ 6

Line 5848 ­ Disability amount transferred from a dependant
Complete this calculation for each dependant. Base amount If the dependant was under 18 years of age on December 31, 2009, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was 18 years of age or older, enter "0". Add lines 1 and 2. Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form NL428 Add lines 3 and 4. Dependant's taxable income (from line 260 of his or her return) Allowable amount for this dependant: Line 5 minus line 6 (if negative, enter "0") Enter, on line 5848 of Form NL428, the amount from line 3 or line 7, whichever is less. 5,249 00 1

+ = + = ­

2 3 4 5 6

=

7

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Enter on line 5848 the total amount claimed for all disabled dependants. If, at the end of the year, you and your dependant were not residents of the same province or territory, special rules may apply. Call the Canada Revenue Agency to determine the amount you can claim.

Line 5872 ­ Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant. Medical expenses for other dependant Enter $1,694 or 3% of the dependant's net income (from line 236 of his or her return), whichever is less. Line 1 minus line 2 (if negative, enter "0"; if it is more than $10,000, enter $10,000) 1

­ =

2 3

Enter, on line 5872 of Form NL428, the total amount claimed for all dependants.

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Line 6152 ­ Newfoundland and Labrador dividend tax credit
Determine the amount to enter on line 6152 of Form NL428 by completing one of the two following calculations: If you have an amount on line 120 and no amount on line 180 of your return, complete the following: Line 120 of your return

× 9.75% =

Enter the amount on line 6152 of Form NL428. If you have amounts on lines 180 and 120 of your return, complete the following: Line 120 of your return Line 180 of your return Line 1 minus line 2 1

­ =

2 ×

5%

= +

4 5

3 × 9.75% =

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Add lines 4 and 5. Enter the amount on line 6152 of Form NL428.

=

6

Line 52 ­ Political contribution tax credit
Determine the amount to enter on line 52 of Form NL428 as follows: for contributions of $100 or less, complete Column 1 on page 11 [below]; for contributions of more than $100 but not more than $550, complete Column 2 on page 11 [below]; for contributions of more than $550 but not more than $1,150, complete Column 3 on page 12 [below]; or for contributions of more than $1,150, enter $500 on line 52.

5001-D ­ 10

Enter your total contributions. Line 1 minus line 2 Multiply line 3 by line 4. Add lines 5 and 6. Enter the amount on line 52 of Form NL428.

Column 1 1 2 3 4 5 6

Column 2

­ = × = +
75%

0 00

­ = × =

100 00 50% 75 00

0 00

+

7

=

=

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Enter your total contributions. Line 1 minus line 2 Multiply line 3 by line 4. Add lines 5 and 6. Enter the amount on line 52 of Form NL428.

Column 3 1 2 3 4 5 6

­ = × = + =

550 00 33.33% 300 00

7

5001-D ­ 12