Free untitled - Canada

Provincial Worksheet
Use these charts to do some of the calculations you may need to complete Form PE428, Prince Edward Island 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.

2009
T1 General

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. Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form PE428.

3,764 00 1 28,019 00 15%
2 3 4 5 6 7

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 PE428, $6,294 or the amount from line 3, whichever is less.

6,923 00 1
2 3

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 $2,446, enter $2,446) 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") Enter, on line 5820 of Form PE428, the total amount claimed for all dependants.

7,412 00 1
2 3 4 5

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 $2,446, enter $2,446) 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") Enter, on line 5840 of Form PE428, the total amount claimed for all dependants.

14,399 00 1
2 3 4 5

5002-D

Provincial Worksheet (continued)

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") Line 1 minus line 4 (if negative, enter "0") 2

4,019 00 1 2,354 00 3
4 5

Enter, on line 5844 of Form PE428, the amount from line 5 plus $6,890 (maximum claim $10,909), unless this chart is being completed for the claim on line 5848.

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 PE428 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 PE428, the amount from line 3 or line 7, whichever is less. 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.

6,890 00 1
2 3 4 5 6 7

Line 5872 ­ Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant. Medical expenses for other dependant Enter $1,678 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) Enter, on line 5872 of Form PE428, the total amount claimed for all dependants. 1 2 3

5002-D

Provincial Worksheet (continued)

Line 6152 ­ Prince Edward Island dividend tax credit
Determine the amount to enter on line 6152 of Form PE428 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 Enter the amount on line 6152 of Form PE428. 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 Add lines 4 and 5. Enter the amount on line 6152 of Form PE428. 1 2 3 3.2% 10.5% 4 5 6 10.5%

Line 76 ­ Prince Edward Island political contribution tax credit
Determine the amount to enter on line 76 of Form PE428 as follows: for contributions of $100 or less, complete Column 1 below; for contributions of more than $100 but not more than $550, complete Column 2 below; for contributions of more than $550 but not more than $1,150, complete Column 3 below; or for contributions of more than $1,150, enter $500 on line 76. Column 1 Enter your total contributions. Column 2 Column 3 1

0 00
Line 1 minus line 2.

100 00 50% 75 00

550 00 2
3

75%
Multiply line 3 by line 4.

33.33% 4
5

0 00
Add lines 5 and 6. Enter the amount on line 76 of Form PE428.

300 00 6
7

5002-D