Income Tax and Benefit Return		 T1 GENERAL 2024

If this return is for a deceased person, enter their information on this page.
For more information, go to canada.ca/taxes-deceased-file-final-return.

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 ]
Identification
First name and Initial Demo
Last name EachTax
             
Do you have a non-Canadian mailing address on file with the CRA? Yes 1 No 2
Mailing address (apartment - number, street)
PO Box, RR
City
Prov./Terr.
Postal code
Care of (if applicable)
Email address:
Re-enter email address:
By providing an email address, you are registering for email notifications and will no longer receive paper mail from the CRA. You agree to the Terms of use found at canada.ca/cra-email-notifications-terms.

Social insurance number (SIN)
 
Date of birth
 
If this return is for a deceased person, enter the date of death
       

Marital status on December 31, 2024:
1 Married
2 Living common-law
3 Widowed
4 Divorced
5 Separated
6 Single
   

Your language of correspondence:
Votre langue de correspondance:		 English  Français
       
NETFILE access code:
 
Tick the box if this is your first-ever income tax return to be filed with the CRA, e.g, you just turned 18 or you were a new immigrant in 2024.

Residence information
Residency type for 2024:‽
Your province or territory of residence on December 31, 2024:
Ontario
If your province or territory of residence changed in 2024,
enter the date of your move:
Is your home address the same as your mailing address?
  Yes  No
Your current province or territory of residence if it is different than your mailing address above:
Province or territory where your businesses had permanent establishments if you were self-employed in 2024:
       
 
             
If you became a resident of Canada in 2024 for income tax purposes, enter the date of entry:
 
If you ceased to be a resident of Canada in 2024 for income tax purposes, enter the date of departure:

Your spouse's or common-law partner's information
Tick this box to link the return of your spouse or common-law partner for linked preparation
 
Their first name:
Their SIN:
Tick this box if they were self-employed in 2024. 1
Net income from line 23600 of their return to claim certain credits
(or the amount that it would be if they filed a return, even if the amount is "0")
Amount of universal child care benefit (UCCB) from line 11700 of their return 
Amount of UCCB repayment from line 21300 of their return 
               
 
Do not use this area          


 
Do not use this area 17200         17100        
               
 
2

Step 1 - Identification and other information (continued)

 Elections Canada
For more information, go to canada.ca/cra-elections-canada.
A)  Do you have Canadian citizenship?
If 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.

Indian Act - Exempt income
           
Tick this box if you have any income that is exempt under the Indian Act.
For more information on this type of income, go to canada.ca/taxes-indigenous-peoples.		 1
 
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can calculate your Canada workers benefit for the 2024 tax year, if applicable, and your family's provincial or territorial benefits. The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2025 tax year.

Canada Carbon Rebate
             
Tick this box if you reside outside of a census metropolitan area (CMA) in Ontario or within a rural area or small population centre of a CMA, as determined by Statistics Canada (2021), and expect to continue to reside outside the same CMA or within a rural area or small population centre of the same CMA on April 1, 2025. For more information, go to canada.ca/canada-carbon-rebate. 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 or within a rural area or small population centre of a CMA, you must tick this box on both of your returns.
 

Foreign property
 
Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2024, was more than CAN$100,000? 26600 Yes 1 No 2
 
If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing Form T1135 by the due date. For more information, see Form T1135.

Consent to share contact information - Organ and tissue donor registry
             
I authorize the CRA to provide my name and email address to Ontario Health so that Ontario Health (Trillium Gift of Life) may contact or send information to me by email about organ and tissue donation.
For more information about organ and tissue donation in Canada, go to canada.ca/organ-tissue-donation.		   Yes 1 No 2
Note: You are not consenting to organ and tissue donation when you authorize the CRA to share your contact information with Ontario Health. Your authorization is only valid for the tax year for which you are filling this tax return. Your information will only be collected under the Ontario Gift of Life Act.
 
 
3

Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this return 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.
 
Employment income (box 14 on all T4 slips) 10100  1
                                         
Tax-exempt income for emergency services volunteers
(box 87 of all T4 slips) (See line 10100 in the guide.)		 10105
Commissions included on line 10100 (box 42 on all T4 slips) 10120
Wage loss replacement contributions (see line 10100 in the guide) 10130
Other employment income 10400 +  2
Old age security pension (box 18 on the T4A(OAS) slip) 11300 +  3
CPP or QPP benefits (box 20 on the T4A(P) slip) 11400 +  4
Disability benefits included on line 11400 (box 16 on the T4A(P) slip) 11410
Other pensions and superannuation (see line 11500 of the guide and line 31400 of the return) 11500 +  5
Elected split-pension amount (Complete Form T1032) 11600 +  6
Universal child care benefit (UCCB) (See the RC62 slip) 11700 +  7
UCCB amount designated to a dependant 11701
Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 +  8
EI maternity and parental benefits, and provincial parental insurance plan (PPIP) benefits 11905
Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet)
Amount of dividends (eligible and other than eligible) 12000 +  9
Amount of dividends (other than eligible) 12010
Interest and other investment income (Complete the Worksheet for the return.) 12100 +  10
Net partnership income (limited or non-active partners only) 12200 +  11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 +  12
Rental income (See Guide T4036.) Gross 12599 Net 12600 +  13
Taxable capital gains (attach Schedule 3) 12700  14
Capital gains reduction (complete Schedule 3) 12701 -  15
Line 14 minus line 15 = +  16
Support payments received
(see Guide P102.)		 Total 12799 Taxable amount 12800 +  17
RRSP income (from all T4RSP slips) 12900 +  18
First home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 +  19
FHSA income - other (boxes 24 and 28 of all T4FHSA slips) 12906 +  20
Other income (specify): 13000 +  21
Taxable scholarships, fellowships, bursaries, and artists' project grants 13010 +  22
Add lines 1 to 22. =  23
Self-employment income (see Guide T4002)
   Business income Gross 13499 Net 13500 +  24
   Professional income Gross 13699 Net 13700 +  25
   Commission income Gross 13899 Net 13900 +  26
   Farming income Gross 14099 Net 14100 +  27
   Fishing income Gross 14299 Net 14300 +  28
Add lines 24 to 28. Net self-employment income = +  29
Line 23 plus line 29. =  30
 
Workers' compensation benefits (box 10 on the T5007 slip) 14400  31
Social assistance payments 14500 +  32
Net federal supplements paid (box 21 on the T4A(OAS) slip) 14600 +  33
Add lines 31 to 33 (see line 25000 in Step 4). 14700 = +  34
 
Line 30 plus line 34. Total income 15000 =  35
 
4

Step 3 - Net income
Enter the amount from line 35 of the previous page.  36
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips)		 20600
Registered pension plan (RPP) deduction
(box 20 on all T4 slips and box 032 on all T4A slips)		 20700  37
RRSP deduction (see Schedule 7 and attach receipts) 20800 +  38
FHSA deduction (see Schedule 15 and attach receipts) 20805 +  39
PRPP employer contributions
(amount from your PRPP contribution receipts)		 20810
                                 
Deduction for elected split-pension amount (complete Form T1032.) 21000 +  40
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200 +  41
Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips) 21300 +  42
Child care expenses (complete Form T778) 21400 +  43
Disability supports deduction (complete Form T929.) 21500 +  44
Business investment loss (see Guide T4037)
Gross Period 1 21698 Period 2 21699
Allowable business investment loss deduction 21700 +  45
Moving expenses (complete Form T1-M.) 21900 +  46
Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 +  47
Carrying charges, interest expenses, and other expenses
(use Federal Worksheet)		 22100 +  48
Deduction for CPP or QPP contributions on self-employment and other earnings (complete Schedule 8 or Form RC381, whichever applies.) 22200 + •49
Deduction for CPP and QPP enhanced contributions on employment income (complete Schedule 8 or Form RC381, whichever applies.) (maximum $838.00) 22215 + •50
Exploration and development expenses (complete Form T1229) 22400 +  51
Other employment expenses (see Guide T4044) 22900 +  52
Clergy residence deduction (complete Form T1223.) 23100 +  53
Other deductions (specify): 23200 +  54
Add lines 37 to 54. 23300 =   -  55
Line 15000 minus line 23300 (if negative, show in brackets) Net income before adjustments 23400 =  56
 
Social benefits repayment:
Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:
  • You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is more than $79,000
  • 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 $90,997
If not, enter "0" on line 23500.		 23500 - •57
Line 23400 minus line 23500 (if negative, enter "0")
If negative, you may have a non-capital loss (see Form T1A) or for certain calculations (go to canada.ca/line-23600).		 Net income 23600 =  58
 
 
5

Step 4 - Taxable income
Enter the amount from line 23600 of the previous page.  59
Canadian Armed Forces personnel and police deduction (box43 on all T4 slips) 24400  60
Security options deductions (boxes 39, 41, 91, and 92 of all T4 slips or see Form T1212) 24900 +  61
Additional deduction for security options (use Federal Worksheet) 24901 +  62
Other payments deduction (enter the amount from line 14700 if you did not enter an amount on line 14600. Otherwise, use Federal Worksheet.) 25000 +  63
Limited partnership losses of other years (Go to canada.ca/line-25100.) 25100 +  64
Non-capital losses of other years (Go to canada.ca/line-25200.) 25200 +  65
Net capital losses of other years 25300 +  66
Capital gains deduction for qualifying business transfer
(complete Form T2048)		 25395 +  67
Capital gains deduction (complete Form T657.) 25400 +  68
Northern residents deductions (complete Form T2222) 25500 +  69
Additional deductions Specify:  25600 +  70
Add lines 60 to 70. 25700 =   -  71
Line 59 minus line 71 (if negative, show in brackets) =  72
Capital gains reduction add-back (complete Schedule 3) 25999 +  73
Line 72 plus line 73 (if negative, show in brackets) Taxable income 26000 =  74
                                 

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 74 is $55,867 or less If line 74 is more than $55,867, but not more than $111,733 If line 74 is more than $111,733, but not more than $173,205 If line 74 is more than $173,205, but not more than $246,752 If line 74 is more than $246,752
 
Amount from line 26000  75 
- - - - -  76 
Line 75 minus line 76
(cannot be negative)		 = = = = =  77 
x x x x x  78 
Multiply line 77 by line 78 = = = = =  79 
+ + + + +  80 
Line 79 plus line 80 = = = = =  81 
Enter the amount from line 81 on line 124 and continue at line 82.
                         
Part B - Federal non-refundable tax credits
 
Basic personal amount:
If the amount on line 23600 is $173,205 or less, enter $15,705.
If the amount on line 23600 is $246,752 or more, enter $14,156.
Otherwise, use the Federal Worksheet to calculate the amount to enter.		 (maximum $15,705) 30000  82
Age amount (if you were born in 1959 or earlier)
(use Federal Worksheet)		 (maximum $8,790) 30100 +  83
Spouse or common-law partner amount (complete Schedule 5) 30300 +  84
Amount for an eligible dependant (complete Schedule 5) 30400 +  85
Canada caregiver amount for spouse or common-law partner or eligible dependant age 18 or older
(complete Schedule 5)		 30425 +  86
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 +  87
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  $2,616 =  30500 +  88
Add lines 82 to 88. Sub-total =  89
                               
 
6

Part B - Federal non-refundable tax credits (continued)
 
Enter the amount from line 89 of the previous page.    90
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
   through employment income (maximum $3,217.50) 30800 + •91
   on self-employment and other earnings 31000 + •92
Employment Insurance premiums:
   through employment
(box 18 and box 55 of all T4 slips)		 (maximum $1,049.12) 31200 + •93
   on self-employment and other eligible earnings
(complete Schedule 13)		 31217 + •94
Volunteer firefighters' amount (VFA) 31220 +  95
Search and rescue volunteers' amount (SRVA) 31240 +  96
Canada employment amount:
Enter whichever is less: $1,433 or line 10100 plus line 10400.		 31260 +  97
Home buyers' amount (maximum $10,000) 31270 +  98
Home accessibility expenses
(use Federal Worksheet)		 (maximum $20,000) 31285 +  99
Adoption expenses 31300 +  100
Digital news subscription expenses
(see line 31350 of the guide)		 (maximum $500) 31350 +  101
Add lines 91 to 101. Subtotal for Schedule 2 = +  102
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 +  103
Add lines 90, 102 and 103. Subtotal for Federal Worksheet =  104
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,872)		 31600 +  105
Disability amount transferred from a dependant (use Federal Worksheet) 31800 +  106
Add lines 104 to 106. Subtotal for Schedule 11 =  107
Interest paid on your student loans (see Guide P105.) 31900 +  108
Your tuition, education, and textbook amounts (complete Schedule 11) 32300 +  109
Tuition amount transferred from a child 32400 +  110
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 +  111
Add lines 107 to 111. =  112
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age 33099  113
3% of the amount from line 23600  114
Enter whichever is less: $2,759 or the amount from line 114. -  115
Line 113 minus line 115 (if negative, enter "0") =  116
Allowable amount of medical expenses for other dependants
(use Federal Worksheet)		 33199 +  117
Line 116 plus line 117. 33200 = +  118
 
Line 112 plus line 118. 33500 =  119
 
Federal non-refundable tax credit rate x  120
Line 119 multiplied by the percentage from line 120 33800 =  121
Donations and gifts (complete Schedule 9) 34900 +  122
 
Line 121 plus line 122. Total federal non-refundable tax credits 35000 =  123
                               
 
7

Part C - Net federal tax
 
Enter the amount from line 81.  124
Federal tax on split income (TOSI) (complete Form T1206) 40424 + •125
Add lines 124 and 125  40400 =  126
Amount from line 35000  127
Federal dividend tax credit (use Federal Worksheet) 40425 + •128
Minimum tax carry-over (complete Form T691) 40427 + •129
Add lines 127 to 129 =   -  130
Line 126 minus line 130 (if negative, enter "0") Basic federal tax  42900 =  131
Federal surtax on income earned outside Canada (complete Form T2203) +  132
Line 131 plus line 132 =  133
Federal foreign tax credit (complete Form T2209) 40500 -  134
Line 133 minus line 134 (if negative, enter "0") =  135
Recapture of investment tax credit (complete Form T2038(IND)) +  136
Line 135 plus line 136 =  137
Federal logging tax credit (see guide) -  138
Line 137 minus line 138 (if negative, enter "0") Federal tax  40600 = •139
 
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 •140
Investment tax credit (complete Form T2038(IND).) 41200 + •141
Labour-sponsored funds tax credit (see lines 41400 of the guide)
Net cost of shares of a provincially
registered fund  41300 Allowable credit  41400 + •142
Add lines 140 to 142.  41600 =   -  143
Line 139 minus line 143 (if negative, enter "0") 41700 =  144
Advanced Canada workers benefit (CWB) payments (complete Schedule 6) 41500 + •145
 
Special taxes (see line 41800 of the guide) 41800 +  146
Add lines 144 to 146. Net federal tax  42000 =  147
                             

Step 6 - Refund or balance owing
Amount from line 42000  148
CPP contributions payable on self-employment and other earnings
(complete Schedule 8 or Form RC381, whichever applies.)		 42100 + •149
Employment Insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13)		 42120 +  150
Social benefits repayment (amount from line 23500) 42200 +  151
Provincial or territorial tax
(complete and attach your provincial or territorial Form 428, even if the result is "0")		 42800 + •152
Add lines 148 to 152 Total payable 43500 = •153
                                 


 
8

Step 6 - Refund or balance owing (continued)
Enter the amount from line 153 of the previous page . 43500  154
Total income tax deducted (amounts from all Canadian slips) 43700   •155
Refundable Quebec abatement (see line 44000 of the guide.) 44000 + •156
CPP or QPP overpayment 44800 + •157
Employment Insurance overpayment (EI) (see line 45000 of the guide.) 45000 + •158
Refundable medical expense supplement (use Federal Worksheet) 45200 + •159
Canada workers benefit (CWB) (complete Schedule 6.) 45300 + •160
Canada training credit (CTC) (complete Schedule 11) 45350 + •161
Multigenerational home renovation tax credit (MHRTC) (complete Schedule 12) 45355 + •162
Refund of investment tax credit (complete Form T2038(IND).) 45400 + •163
Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + •164
Employee and partner GST/HST rebate (complete Form GST370) 45700 + •165
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 x 25% = 46900 + •166
Canadian journalism labour tax credit (box 236 of all T5013 slip) 47555 + •167
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + •168
Tax paid by instalments 47600 + •169
Provincial or territorial credits (complete Form 479, if it applies.) 47900 + •170
Add lines 155 to 170. Total credits 48200 =   -  171
Line 154 minus line 171.
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below.		 Refund or balance owing =  172
                                 
 
  Refund  48400  • Balance owing  48500  •
                 
For more information on how to enrol for direct deposit,
go to canada.ca/cra-direct-deposit.		 Your balance owing is due no later than April 30, 2025.
For more information on how to make your payment,
go to canada.ca/payments.
        Ontario opportunities fund
You can help reduce Ontario's debt by completing this area to donate some or all of your 2024 tax refund to the Ontario opportunities fund. Please see the provincial pages for details.
 


Amount from line 48400 above		    1
Your donation to the
Ontario opportunities fund		 46500 -  • 2
Net refund (line 1 minus line 2) 46600 =  • 3
         
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 number:
Date   
             
If this return was completed by a tax professional, tick the applicable box and provide the following information:
 
49000  Was a fee charged? Yes  No
48900  EFILE number (if applicable):   __|__|__|__|__
 
Name of tax professional:
Telephone number:
             

Personal information (including the SIN) is collected and used 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 disclosed to other federal, provincial, territorial, aboriginal, 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, and 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 Info Source at canada.ca/cra-info-source.

Do not use this area
 48700  [   ] 48800  [   ]           • 48600    •
              ____|__|__