T1 GENERAL 2023
If this return is for a deceased person, enter their information on this page . For more information, see Guide T4011, Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other documents in case the Canada Revenue Agency (CRA) asks to see them later.
Step 1 - Identification and other information
ON [ 7 ]
Residence information
Residency type for 2023:‽
--Select-- Canadian resident Factual resident Immigrant entered Canada within 2023 Your province or territory of residence on December 31, 2023:
Ontario Your current province or territory of residence if it is different than your mailing address above:
--Select-- Alberta British Columbia Manitoba New Brunswick Newfoundland and Labrador Nova Scotia Northwest Territories Nunavut Ontario Prince Edward Island Quebec Saskatchewan Yukon Province or territory where your business had a permanent establishment if you were self-employed in 2023:
--Select-- Alberta British Columbia Manitoba New Brunswick Newfoundland and Labrador Nova Scotia Northwest Territories Nunavut Ontario Prince Edward Island Quebec Saskatchewan Yukon
Your spouse's or common-law partner's information
Step 1 - Identification and other information (continued)
Elections Canada canada.ca/cra-elections-canada .A)
Do you have Canadian citizenship? yes , go to question B. If no , skip question B.
Yes
1
No
2
B)
As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are 14 to 17 years of age, the Register of Future Electors?
Yes
1
No
2
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates at election time
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18 and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future Electors to provide youth with educational information about the electoral process.
Climate action incentive payment
Tick this box if you reside outside of the census metropolitan areas (CMA) of Barrie, Belleville, Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara, Thunder Bay, Toronto or Windsor, as determined by Statistics Canada (2016), and expect to continue to reside outside the same CMA on April 1, 2024.
1
Note :If your marital status is married or living common-law, and both you and your spouse or common-law partner were residing in the same location outside of a CMA, you must tick this box on both of your returns.
Complete only the lines that apply to you unless stated otherwise. You can find more information about the lines on this return by calling 1-800-959-8281 or by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example, go to canada.ca/line-10100 for information about line 10100.
Step 2 - Total income
As a resident of Canada, you need to report your income from all sources inside and outside Canada.
Step 3 - Net income
Enter the amount from line 33 of the previous page.
34 Pension adjustment
20600
Registered pension plan (RPP) deduction
20700
35 RRSP deduction (see Schedule 7 and attach receipts)
20800
+
36 FHSA deduction (see Schedule 15 and attach receipts)
20805
+
37 PRPP employer contributions
20810
Deduction for elected split-pension amount (complete Form T1032.)
21000
+
38 Annual union, professional, or like dues (receipts and box 44 of all T4 slips)
21200
+
39 Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips)
21300
+
40 Child care expenses (complete Form T778)
21400
+
41 Disability supports deduction (complete Form T929.)
21500
+
42 Business investment loss (see Guide T4037)
Gross
21699
Allowable deduction
21700
+
43 Moving expenses (complete Form T1-M.)
21900
+
44 Support payments made (see Guide P102)
Total
21999
Allowable deduction
22000
+
45 Carrying charges, interest expenses, and other expenses
22100
+
46 Deduction for CPP or QPP contributions on self-employment and other earnings (complete Schedule 8 or Form RC381, whichever applies.)
22200
+
•47 Deduction for CPP and QPP enhanced contributions on employment income (complete Schedule 8 or Form RC381, whichever applies.)
(maximum $631 )
22215
+
•48 Exploration and development expenses (complete Form T1229)
22400
+
49 Other employment expenses (see Guide T4044)
22900
+
50 Clergy residence deduction (complete Form T1223.)
23100
+
51 Other deductions (specify):
23200
+
52 Add lines 35 to 52.
23300
=
-
53 Line 15000 minus line 23300 (if negative, enter "0")
Net income before adjustments 23400
=
54 Social benefits repayment :
You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is more than $76,875
You entered an amount for OAS pension on line 11300 or net federal supplements paid on line 14600 and the amount on line 23400 is more than $86,912
If not , enter "0" on line 23500.23500
-
•55 Line 23400 minus line 23500 (if negative, enter "0")
Net income 23600
=
56
Step 5 - Federal tax
Part A - Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.
If line 68 is $53,359 or less
If line 68 is more than $53,359 , but not more than $106,717
If line 68 is more than $106,717 , but not more than $165,430
If line 68 is more than $165,430 , but not more than $235,675
If line 68 is more than $235,675
Amount from line 26000
69 -
-
-
-
-
70 Line 69 minus line 70 cannot be negative)
=
=
=
=
=
71 x
x
x
x
x
72 Multiply line 71 by line 72
=
=
=
=
=
73 +
+
+
+
+
74 Line 73 plus line 74
=
=
=
=
=
75 Enter the amount from line 75 on line 118 and continue at line 76.
Part B - Federal non-refundable tax credits
Basic personal amount:$165,430 or less , enter $15,000.$235,675 or more , enter $13,520.
(maximum $15,000 )
30000 76 Age amount (if you were born in 1958 or earlier)
(maximum $8,396 )
30100 +
77 Spouse or common-law partner amount (complete Schedule 5)
30300 +
78 Amount for an eligible dependant (complete Schedule 5)
30400 +
79 Canada caregiver amount for spouse or common-law partner or eligible dependant age 18 or older
30425 +
80 Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)
30450 +
81 Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for
30499 x
$2,499 =
30500 +
82 Add lines 76 to 82.
Sub-total =
83
Part B - Federal non-refundable tax credits (continued)
Enter the amount from line 83 of the previous page.
84 Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
through employment income
(maximum $3,123.45 )
30800 +
•85
on self-employment and other earnings
31000 +
•86 Employment Insurance premiums:
through employment
(maximum $1,002.45 )
31200 +
•87
on self-employment and other eligible earnings
31217 +
•88 Volunteer firefighters' amount (VFA)
31220 +
0 3000 89 Search and rescue volunteers' amount (SRVA)
31240 +
0 3000 90 Canada employment amount: whichever is less : $1,368 or line 10100 plus line 10400.
31260 +
91 Home buyers' amount
(maximum $10,000 )
31270 +
92 Home accessibility expenses
(maximum $20,000 )
31285 +
93 Adoption expenses
31300 +
94 Digital news subscription expenses
(maximum $500 )
31350 +
95 Add lines 85 to 95.
Subtotal for Schedule 2
=
+
96 Pension income amount (use Federal Worksheet)
(maximum $2,000 )
31400 +
97 Add lines 84, 96 and 97.
Subtotal for Federal Worksheet
=
98 Disability amount for selfnot , claim $9,428)
31600 +
99 Disability amount transferred from a dependant (use Federal Worksheet)
31800 +
100 Add lines 98 to 100.
Subtotal for Schedule 11
=
101 Interest paid on your student loans (see Guide P105.)
31900 +
102 Your tuition, education, and textbook amounts (complete Schedule 11)
32300 +
103 Tuition amount transferred from a child
32400 +
104 Amounts transferred from your spouse or common-law partner (complete Schedule 2)
32600 +
105 Add lines 101 to 105.
=
106 Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age
33099 107 3% of the amount from line 23600
108 Enter whichever is less : $2,635 or the amount from line 108.
-
109 Line 107 minus line 109 (if negative, enter "0")
=
110 Allowable amount of medical expenses for other dependants
33199 +
111 Line 110 plus line 111.
33200 =
+
112 Line 106 plus line 112.
33500 =
113 Federal non-refundable tax credit rate
x
114 Line 113 multiplied by the percentage from line 114
33800 =
115 Donations and gifts (complete Schedule 9)
34900 +
116 Line 115 plus line 116.
Total federal non-refundable tax credits 35000 =
117
Step 6 - Refund or balance owing
Step 6 - Refund or balance owing (continued)
Ontario opportunities fund You can help reduce Ontario's debt by completing this area to donate some or all of your 2023 tax refund to the Ontario opportunities fund. Please see the provincial pages for details.
Personal information (including the SIN) is collected to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, Indigenous or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs
Do not use this area 48700 [ ]
48800 [ ]
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48600
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