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DUPLICATE - DO NOT SEND BY MAIL
Page 1
Protected B when completed
T1 GENERAL 2017
Income Tax and Benefit Return
Step 1 – Identification and other information
BC 7
Identification
Print your name and address below.
First name and initial
Last name
Mailing address: Apt No. – Street No. Street name
PO Box
RR
City
Prov./Terr. Postal code
Email address
I understand that by providing an email address, I am registering for online mail.
I have read and I accept the terms and conditions on page 17 of the guide.
Enter an email address:
Information about your residence
Enter your province or territory of
residence on December 31, 2017:
Enter the province or territory where
you currently reside if it is not the
same as your mailing address above:
If you were self-employed in 2017,
enter the province or territory of
self-employment:
If you became or ceased to be a resident of Canada for income tax purposes
in 2017, enter the date of:
entry
Month Day
or
departure
Month Day
Information about you
Enter your social insurance
number (SIN):
Enter your date of birth:
Year
Month Day
Your language of correspondence:
Votre langue de correspondance :
English
Français
Is this return for a deceased person?
If this return is for a deceased
person, enter the date of death:
Year
Month Day
Marital status
Tick the box that applies to your marital status on
December 31, 2017:
1
Married
2
Living common-law
3
Widowed
4
Divorced
5
Separated
6
Single
Information about your spouse or
common-law partner (if you ticked box 1 or 2 above)
Enter his or her SIN:
Enter his or her first name:
Enter his or her net income for 2017
to claim certain credits:
Enter the amount of universal child care
benefit (UCCB) from line 117
of his or her return:
Enter the amount of UCCB repayment
from line 213 of his or her return:
Tick this box if he or she was self-employed in 2017:
1
Do not use this area
Residency information for tax administration agreements (For more information, see page 18 in the guide.)
Did you reside on Nisga'a Lands on December 31, 2017? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
2
No
If yes, are you a citizen of the Nisga'a Nation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
2
No
Elections Canada (For more information, see page 19 in the guide.)
A) Do you have Canadian citizenship?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
2
No
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,
address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?. . . . . . .
1
Yes
2
No
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 the information with provincial/territorial election agencies, members of Parliament, registered
political parties, and candidates at election time.
Do not use
this area
172
171
5010-R
7 2 0 5 4 4 9 2 3
alan
1 9 6 5 0 9 0 8
burnham
X
1656 spruceglen dr
kelowna
B C
V 1 V 2 K 8
X
aldorb@shaw.ca
7 2 3 6 5 9 9 1 8
British Columbia
dorie
70,036 70
X
X
X
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 2
Protected B when completed 2
Step 1 – Identification and other information (continued)
Please answer the following question:
266
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2017, was more than CAN$100,000?
See "Specified foreign property" in the guide for more information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Yes
2
No
If yes, complete Form T1135 and attach it to your return.
If you had dealings with a non-resident trust or corporation in 2017, see "Other foreign property" in the guide.
Step 2 – Total income
As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
When you come to a line on the return that applies to you, go to the line number in the guide for more information.
101
Employment income (box 14 of all T4 slips)
102
Commissions included on line 101 (box 42 of all T4 slips)
103
Wage loss replacement contributions
(see line 101 in the guide)
104
Other employment income
+
113
Old age security pension (box 18 of the T4A(OAS) slip)
+
114
CPP or QPP benefits (box 20 of the T4A(P) slip)
+
152
Disability benefits included on line 114
(box 16 of the T4A(P) slip)
115
Other pensions and superannuation
+
116
Elected split-pension amount (attach Form T1032)
+
117
Universal child care benefit (UCCB)
+
185
UCCB amount designated to a dependant
119
Employment insurance and other benefits (box 14 of the T4E slip)
+
120
Taxable amount of dividends (eligible and other than eligible) from taxable
Canadian corporations (attach Schedule 4)
+
180
Taxable amount of dividends other than eligible dividends,
included on line 120, from taxable Canadian corporations
121
Interest and other investment income (attach Schedule 4)
+
122
Net partnership income: limited or non-active partners only
+
125
Registered disability savings plan income
+
Rental income
160
Gross
126
Net
+
127
Taxable capital gains (attach Schedule 3)
+
Support payments received
156
Total
128
Taxable amount
+
129
RRSP income (from all T4RSP slips)
+
130
Other income
+
Self-employment income
Business income
162
Gross
135
Net
+
Professional income
164
Gross
137
Net
+
Commission income
166
Gross
139
Net
+
Farming income
168
Gross
141
Net
+
Fishing income
170
Gross
143
Net
+
144
Workers' compensation benefits (box 10 of the T5007 slip)
145
Social assistance payments
+
146
Net federal supplements (box 21 of the T4A(OAS) slip)
+
147
Add lines 144, 145, and 146 (see line 250 in the guide).
=
+
150
This is your total income.
Add lines 101, 104 to 143, and 147.
=
5000-R
X
71,751 22
71,751 22
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 3
Protected B when completed 3
Attach only the documents (schedules, information slips, forms, or receipts) requested in the guide
to support any claim or deduction. Keep all other supporting documents.
Step 3 – Net income
150
Enter your total income from line 150.
206
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips)
207
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips)
208
RRSP and pooled registered pension plan (PRPP) deduction
(see Schedule 7 and attach receipts)
+
205
PRPP employer contributions
(amount from your PRPP contribution receipts)
210
Deduction for elected split-pension amount (attach Form T1032)
+
212
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)
+
213
Universal child care benefit repayment (box 12 of all RC62 slips)
+
214
Child care expenses (attach Form T778)
+
215
Disability supports deduction
+
Business investment loss
228
Gross
217
Allowable deduction
+
219
Moving expenses
+
Support payments made
230
Total
220
Allowable deduction
+
221
Carrying charges and interest expenses (attach Schedule 4)
+
222
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies)
+
•
224
Exploration and development expenses (attach Form T1229)
+
229
Other employment expenses
+
231
Clergy residence deduction
+
232
Other deductions
+
233
Add lines 207, 208, 210 to 224, 229, 231, and 232.
=
–
234
This is your net income before adjustments.
Line 150 minus line 233 (if negative, enter "0")
=
235
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
Use the federal worksheet to calculate your repayment.
–
•
236
This is your net income.
Line 234 minus line 235 (if negative, enter "0")
If you have a spouse or common-law partner, see line 236 in the guide.
=
Step 4 – Taxable income
244
Canadian Forces personnel and police deduction (box 43 of all T4 slips)
248
Employee home relocation loan deduction (box 37 of all T4 slips)
+
249
Security options deductions
+
250
Other payments deduction
(if you reported income on line 147, see line 250 in the guide)
+
251
Limited partnership losses of other years
+
252
Non-capital losses of other years
+
253
Net capital losses of other years
+
254
Capital gains deduction
+
255
Northern residents deductions (attach Form T2222)
+
256
Additional deductions
+
257
Add lines 244 to 256.
=
–
260
This is your taxable income.
Line 236 minus line 257 (if negative, enter "0")
=
Step 5 – Federal tax and provincial or territorial tax
Use Schedule 1 to calculate your federal tax and Form 428 to calculate your provincial or territorial tax.
5000-R
71,751 22
5,100 00
5,100 00
5,100 00
66,651 22
66,651 22
66,651 22
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 4
Protected B when completed 4
Step 6 – Refund or balance owing
420
Net federal tax: enter the amount from line 62 of Schedule 1 (attach Schedule 1, even if the result is "0")
421
CPP contributions payable on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies)
+
430
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)
+
422
Social benefits repayment (amount from line 235)
+
428
Provincial or territorial tax (attach Form 428, even if the result is "0")
+
435
This is your total payable.
Add lines 420, 421, 430, 422, and 428.
=
•
437
Total income tax deducted
•
440
Refundable Quebec abatement
+
•
448
CPP overpayment (enter your excess contributions)
+
•
450
Employment insurance overpayment (enter your excess contributions)
+
•
452
Refundable medical expense supplement (use the federal worksheet)
+
•
453
Working income tax benefit (WITB) (attach Schedule 6)
+
•
454
Refund of investment tax credit (attach Form T2038(IND))
+
•
456
Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)
+
•
457
Employee and partner GST/HST rebate (attach Form GST370)
+
•
Eligible educator school
supply tax credit
468
Supplies expenses
× 15% = 469 +
•
476
Tax paid by instalments
+
•
479
Provincial or territorial credits (attach Form 479 if it applies)
+
•
482
These are your total credits.
Add lines 437 to 479.
=
–
This is your refund or balance owing.
Line 435 minus line 482
=
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less.
484
Refund
•
485
Balance owing
•
For more information on how to make your payment, see line 485 in the guide or go
to canada.ca/payments. Your payment is due no later than April 30, 2018.
Direct deposit – Enrol or update (see line 484 in the guide)
You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed.
To enrol for direct deposit, to update your banking information, or to request that all of your CRA payments you may be receiving
or owed be deposited into the same account as your T1 refund, complete lines 460, 461, and 462 below.
By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any
amounts payable to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous
direct deposit authorizations.
460
Branch number
(5 digits)
461
Institution number
(3 digits)
462
Account number
(maximum 12 digits)
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
Date
490
If a fee was charged for preparing this return,
complete the following:
Name of preparer:
Telephone:
489
EFILE number (if applicable):
Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related
to the administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with
other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in interest payable,
penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information and request correction if there are errors
or omissions. Refer to canada.ca/cra-info-source, Personal Information Bank CRA PPU 005.
Do not use
this area
487
488
•
486
•
5000-R
8,705 73
3,378 47
12,084 20
13,361 59
13,361 59
13,361 59
(1,277 39)
1,277 39
778 821-4926
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Canada Revenue Agency Approval # : RC-17-107
Page 5
Protected B when completed
T1-2017
Federal Tax
Schedule 1
This is Step 5 in completing your return. Complete this schedule and attach a copy to your return.
For more information, see the related line in the guide.
Step 1 – Federal non-refundable tax credits
300
1
Basic personal amount
claim $11,635
301
2
Age amount (if you were born in 1952 or earlier) (use the federal worksheet)
(maximum $7,225)
+
303
3
Spouse or common-law partner amount (attach Schedule 5)
+
304
4
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(attach Schedule 5)
+
305
5
Amount for an eligible dependant (attach Schedule 5)
+
307
6
Canada caregiver amount for other infirm dependants age 18 or older (attach Schedule 5)
+
352
Canada caregiver amount for infirm children under 18 years of age
Enter the number of children for whom you are claiming this amount
× $
= 367
7
+
CPP or QPP contributions:
308
8
through employment from box 16 and box 17 of all T4 slips
(attach Schedule 8 or Form RC381, whichever applies)
+
•
310
9
on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)
+
•
Employment insurance premiums:
312
10
through employment from box 18 and box 55 of all T4 slips
(maximum $836.19)
+
•
317
11
on self-employment and other eligible earnings (attach Schedule 13)
+
•
362
12
Volunteer firefighters' amount
+
395
13
Search and rescue volunteers' amount
+
363
14
Canada employment amount
(If you reported employment income on line 101 or line 104, see line 363 in the guide.) (maximum $1,178)
+
364
15
Public transit amount (only claim amounts from January 1 to June 30, 2017)
+
398
16
Home accessibility expenses (attach Schedule 12)
+
369
17
Home buyers' amount
+
313
18
Adoption expenses
+
314
19
Pension income amount (use the federal worksheet)
(maximum $2,000)
+
316
20
Disability amount (for self) (claim $8,113, or if you were under 18 years of age, use the federal worksheet)
+
318
21
Disability amount transferred from a dependant (use the federal worksheet)
+
319
22
Interest paid on your student loans
+
323
23
Your tuition, education, and textbook amounts (attach Schedule 11)
+
324
24
Tuition amount transferred from a child
+
326
25
Amounts transferred from your spouse or common-law partner (attach Schedule 2)
+
330
26
Medical expenses for self, spouse or common-law partner, and your
dependent children born in 2000 or later
27
Enter $2,268 or 3% of line 236 of your return, whichever is less.
–
28
Line 26 minus line 27 (if negative, enter "0")
=
331
29
Allowable amount of medical expenses for other dependants
(do the calculation at line 331 in the guide)
+
332
30
Add lines 28 and 29.
=
+
335
31
Add lines 1 to 25, and line 30.
=
32
Federal non-refundable tax credit rate
×
338
33
Multiply line 31 by line 32.
=
349
34
Donations and gifts (attach Schedule 9)
+
350
35
Total federal non-refundable tax credits
Add lines 33 and 34.
Enter this amount on line 47 on the next page.
=
Continue on the next page.
5000-S1
2,150
15%
11,635 00
2,564 10
836 19
1,178 00
1,999 54
16,213 29
2,431 99
2,431 99
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 6
Protected B when completed
Step 2 – Federal tax on taxable income
36
Enter your taxable income from line 260 of your return.
Complete the appropriate
column depending on the
amount on line 36.
Line 36 is
$45,916 or less
Enter the amount
from line 36.
–
Line 37 minus line 38
(cannot be negative)
=
×
Multiply line 39
by line 40.
=
+
Add lines 41 and 42.
=
Line 36 is more
than $45,916 but
not more than
$91,831
–
=
×
=
+
=
Line 36 is more
than $91,831 but
not more than
$142,353
–
=
×
=
+
=
Line 36 is more
than $142,353 but
not more than
$202,800
–
=
×
=
+
=
Line 36 is more
than $202,800
–
=
×
=
+
=
37
38
39
40
41
42
43
Step 3 – Net federal tax
44
Enter the amount from line 43.
424
45
Federal tax on split income (from line 5 of Form T1206)
+
•
404
46
Add lines 44 and 45.
=
350
47
Enter your total federal non-refundable tax credits
from line 35 on the previous page.
425
48
Federal dividend tax credit
+
•
427
49
Minimum tax carryover (attach Form T691)
+
•
50
Add lines 47, 48, and 49.
=
–
429
51
Basic federal tax
Line 46 minus line 50 (if negative, enter "0")
=
405
52
Federal foreign tax credit (attach Form T2209)
–
406
53
Federal tax
Line 51 minus line 52 (if negative, enter "0")
=
409
54
Total federal political contributions
(attach receipts)
410
55
Federal political contribution tax credit
(use the federal worksheet)
(maximum $650)
•
412
56
Investment tax credit (attach Form T2038(IND))
+
•
Labour-sponsored funds tax credit (see lines 413 and 414 in the guide)
413
Net cost of shares of a provincially
registered fund
414
57
Allowable credit
+
•
416
58
Add lines 55, 56, and 57.
=
–
417
59
Line 53 minus line 58 (if negative, enter "0")
If you have an amount on line 45 above, see Form T1206.
=
415
60
Working income tax benefit advance payments received
(box 10 of the RC210 slip)
+
•
418
61
Special taxes (see line 418 in the guide)
+
420
62
Net federal tax
Add lines 59, 60, and 61.
Enter this amount on line 420 of your return.
=
5000-S1
See the privacy notice on your return.
0.00
15%
0.00
45,916.00
20.5%
6,887.00
91,831.00
26%
16,300.00
142,353.00
29%
29,436.00
202,800.00
33%
46,965.00
66,651 22
66,651 22
20,735 22
4,250 72
11,137 72
11,137 72
11,137 72
11,137 72
2,431 99
2,431 99
2,431 99
8,705 73
8,705 73
8,705 73
8,705 73
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 7
Protected B when completed
T1-2017
RRSP and PRPP Unused Contributions,
Transfers, and HBP or LLP Activities
Schedule 7
For more information, see line 208 in the guide.
Complete this schedule and attach it to your return only when one or more of the following situations apply:
Complete Parts A, B, C, and D, if :
• You will be keeping, for future years, some or all of your unused RRSP and PRPP contributions previously reported and available to
deduct for 2017 as shown on your latest notice of assessment or reassessment, or T1028, Your RRSP/PRPP Information for 2017.
• You will be keeping, for future years, some or all of the RRSP, PRPP, and SPP contributions you made from March 2, 2017, to March
1, 2018.
• You have transferred to your RRSP, PRPP, or SPP certain amounts you included in your income in 2017.
• You are designating contributions made to your own RRSP, PRPP, or SPP as a 2017 repayment under the Home Buyers' Plan (HBP) or
the Lifelong Learning Plan (LLP).
Complete Part E, if :
• You withdrew funds from your RRSP in 2017 under the HBP or the LLP.
Complete Part F, if :
• You will be the beneficiary of income that was contributed to an amateur athlete trust in 2017 and you want that income to be used in
calculating your RRSP contribution limit.
If none of the above situations apply to you, do not complete this schedule. Enter your total contributions made to your or your spouse's
or common-law partner's RRSP and SPP, and your PRPP on line 208 of your return.
Part A – Contributions
1
Unused RRSP/PRPP contributions previously reported and available to deduct for 2017 as shown on your
latest notice of assessment or reassessment, or T1028, Your RRSP/PRPP Information for 2017.
Include on lines 2 and 3 below all contributions you made for the dates specified, even if you are not
designating or deducting them on your return for 2017.
Include at lines 2 and 3:
• Contributions made to your or your spouse's or common-law partner's RRSP and SPP, and your PRPP;
• Amounts transferred to your own RRSP, PRPP, or SPP (also see line 14 in Part C of this schedule); and
• Contributions that you are designating as a repayment under the HBP or the LLP (Part B below)
For the list of contributions to exclude at lines 2 and 3, see line 208 in the guide.
2
Enter the RRSP, SPP, and your PRPP contributions made from March 2, 2017,
to December 31, 2017 (attach all your receipts).
3
Enter the RRSP, SPP, and your PRPP contributions made from January 1, 2018,
to March 1, 2018 (attach all your receipts).
+
245
4
Add lines 2 and 3.
=
+
5
Total contributions
Add lines 1 and 4.
=
Part B – Repayments under the HBP and the LLP
If you withdrew funds from your RRSP under the HBP and/or the LLP before 2016 you may have to make a repayment to your RRSP,
PRPP, or SPP for 2017. Your 2017 minimum required repayment is shown on your latest notice of assessment or reassessment, or
your T1028 statement for 2017.
Complete line 6 and/or line 7 if you are designating contributions made from January 1, 2017 to March 1, 2018 to your own RRSP,
PRPP, or SPP as a 2017 repayment under the HBP or the LLP. If you designate less than the minimum required amount for 2017,
report the difference at line 129 of your return. If you are not required to make a repayment under the HBP or LLP, enter "0" at line 8
and continue at line 9.
Do not include at lines 6 and 7:
• any amount you deducted or designated as a repayment on your 2016 return or that was refunded to you; or
• any contributions or transfers that you will be including on line 14 or line 15 in Part C on the next page.
246
6
Contribution designated as a repayment under the HBP
262
7
Contribution designated as a repayment under the LLP
+
8
Total repayments under the HBP and the LLP
Add lines 6 and 7.
=
–
9
Contributions available to deduct
Line 5 minus line 8
Enter this amount on line 10 on the next page.
=
Continue on the next page
5000-S7
1,575 00
3,525 00
5,100 00
5,100 00
5,100 00
5,100 00
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 8
Protected B when completed
Part C – RRSP/PRPP deduction
10
Enter the amount from line 9 on the previous page.
11
RRSP/PRPP deduction limit for 2017 as shown on your latest notice of assessment or
reassessment, or T1028, Your RRSP/PRPP Information for 2017.
12
Enter your 2017 employer PRPP contributions (amount from line 205 of your return).
–
13
Line 11 minus line 12
=
240
14
Transfers (see "Line 14 - Transfers" at line 208 in the guide)
15
RRSP, PRPP, and SPP contributions you are deducting for 2017, this amount cannot
exceed the lesser of the result of line 10 minus line 14, or the amount on line 13,
whichever is less
+
16
Add lines 14 and 15.
=
Enter the amount from line 10 or line 16, whichever is less.
208
17
RRSP/PRPP deduction
Also enter this amount on line 208 of your return.
–
Part D – Unused contributions available to carry forward
18
Your unused contributions
available to carry forward to a future year
Line 10 minus line 17
=
This amount is available to carry forward to future years. This amount will be shown on your 2017 notice of assessment.
Part E – 2017 withdrawals under the HBP and the LLP
Complete this section, if you withdrew funds from your RRSP under the HBP and/or the LLP in 2017.
247
19
HBP: enter the amount from box 27 of all your 2017 T4RSP slips.
259
20
Tick this box if the address shown on page 1 of your return is the same as the
address of the home you purchased under the HBP.
263
21
LLP: enter the amount from box 25 of all your 2017 T4RSP slips.
264
22
Tick this box to designate your spouse or common-law partner as the student for whom
the funds were withdrawn under the LLP. If you do not tick the box, you will be
considered to be the student for LLP purposes.
Part F – 2017 contributions to an amateur athlete trust
Complete this section to report qualifying performance income (generally endorsement income, prize money, or income from public
appearances received by an amateur athlete) contributed in 2017 to an amateur athlete trust, since this income qualifies as earned
income in calculating the RRSP deduction limit of the trust's beneficiary.
267
23
Enter the amount of income that was contributed to an amateur athlete trust in 2017.
5000-S7
See the privacy notice on your return.
5,100 00
202,269 00
202,269 00
5,100 00
5,100 00
5,100 00
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 9
Protected B when completed
T1-2017
Canada Pension Plan
Contributions and Overpayment for 2017
Schedule 8
Complete this schedule to calculate your required Canada Pension Plan (CPP) contributions or overpayment for 2017 if you were
a resident of a province or territory other than Quebec on December 31, 2017, and have no earned income from the province of
Quebec.
Do not use this schedule if any of your T4 slips have Quebec Pension Plan (QPP) contributions. Instead complete Form RC381,
Inter-provincial calculation for CPP and QPP contributions and overpayments for 2017.
Part 1 – If you were 60 to 70 years of age, you received a CPP or QPP retirement pension, and you had employment and/or
self-employment income, you were considered a CPP working beneficiary and had to make CPP contributions. However, if you
were at least 65 years of age but under 70, you can elect to stop paying CPP contributions. Read Part 1 of this schedule.
Part 2 – Complete this part to determine the number of months for the CPP calculation.
Part 3 – Complete this part to calculate your CPP contributions and any overpayment of CPP made through employment. If you are
reporting self-employment or elective income and employment income, you must complete Part 5.
Part 4 or Part 5 – Complete one of these parts to calculate your CPP contributions if:
• you reported self-employment income on lines 135 to 143 of your return;
• you reported business or professional income from a partnership on line 122 of your return; or
• you made an election on Form CPT20 to pay additional CPP contributions on other earnings.
For more information, see line 222 in the guide.
Complete Part 4 if you are reporting only self-employment or elective income.
Complete Part 5 if you are reporting self-employment or elective income and employment income. You must first complete Part 3.
Attach a copy of this schedule to your return.
Part 1 – Election to stop contributing to the Canada Pension Plan or revocation of a prior election
If in 2017 you were 60 to 70 years of age, you received a CPP or QPP retirement pension, and you had employment and/or
self-employment income, you were considered a CPP working beneficiary and you were required to make CPP contributions.
However, if you were at least 65 years of age but under 70, you can elect to stop paying CPP contributions.
If you have employment income for 2017 and elected in 2017 to stop paying CPP contributions or revoked in 2017 an election
made in a prior year, you should have already completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan,
or Revocation of a Prior Election, and sent it to us and your employer(s).
If you had only self-employment income for 2017 and elect in 2017 to stop paying CPP contributions on your self-employment
earnings, enter the month in 2017 for which you choose to start this election in box 372 below. The date cannot be earlier than the
month you turn 65 and you are receiving a CPP or QPP retirement pension. For example, if you turn 65 in June, you can choose
any month from June to December. If you choose the month of June, enter 06 in box 372 because June is the sixth month of the
year. If in 2017 you are revoking an election made in a prior year on contributions on self-employment earnings, enter the month in
2017 for which you choose to revoke this election in box 374 below. Your election remains valid until you revoke it or you turn 70.
If you start receiving employment income (other than employment income earned in Quebec) in a future year, you will have to
complete Form CPT30 in that year for your election to remain valid.
If you had both employment income and self-employment income in 2017 and wanted to elect to stop paying CPP contributions in
2017, or to revoke in 2017 an election made in a prior year, you should have completed Form CPT30 in 2017. An election filed
using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the
month after the date you gave this form to your employer. If you completed and submitted Form CPT30 when you became
employed in 2017 but your intent was to elect in 2017 to stop paying CPP contributions or revoke an election made in a prior year
on your self-employment income before you became employed, enter the month you want to stop contributing in box 372 below,
or if you want to revoke in 2017 an election made in a prior year, enter the month you want to resume contributing in box 374
below. If you did not complete and submit Form CPT30 for 2017 when you became employed, you cannot elect to stop paying
CPP contributions or revoke an election made in a prior year on your self-employment earnings for 2017 on this schedule. To be
valid, an election or revocation that begins in 2017 must be filed on or before June 15, 2019.
372
I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on
the first day of the month that I entered in box 372.
Month
374
I want to revoke an election made in a prior year to stop contributing to the Canada Pension
Plan on my self-employment earnings and resume contributing on the first day of the month
that I entered in box 374.
Month
5000-S8
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Page 10
Protected B when completed
Part 2 – Determine the number of months for the CPP calculation
Enter 12 in box A unless one or more of the situations below apply.
• If you turned 18 years of age in 2017, enter the number of months in the year after the month you turned 18.
• If for all of 2017 you were receiving a CPP or QPP disability pension, enter "0". If you started or stopped receiving a CPP or QPP
disability pension in 2017, enter the number of months during which you were not receiving a disability pension.
• If you were 65 to 70 years of age in 2017, you were receiving a CPP or QPP retirement pension, and you elected to stop paying
CPP contributions in 2017, enter the number of months in the year up to and including the month you made the election. If you
had self-employment income in 2017 and have an entry in box 372, enter the number of months in the year prior to the month
you entered in box 372.
• If you were 65 to 70 years of age in 2017, you were receiving a CPP or QPP retirement pension, you elected to stop paying CPP
contributions in a prior year, and you have not revoked that election, enter "0".
• If you were 65 to 70 years of age in 2017, you were receiving a CPP or QPP retirement pension, you elected to stop paying CPP
contributions in a prior year, and you revoked that election in 2017, enter the number of months in the year after the month you
revoked the election. If you had self-employment income in 2017 and have an entry in box 374, enter the number of months in the
year after and including the month you entered in box 374.
• If you turned 70 years of age in 2017 and you did not elect to stop paying CPP contributions, enter the number of months in the year
up to and including the month you turned 70 years of age.
• If for all of 2017 you were 70 years of age or older, enter "0".
• If the individual died in 2017, enter the number of months in the year up to and including the month the individual died.
A
Enter the number of months during which the CPP applies in 2017.
Part 3 – Calculating your CPP contributions and overpayment on employment income
1
Enter your yearly maximum CPP pensionable earnings
(see the monthly proration table below to find the amount
that corresponds to the number of months entered in box A of Part 2).
(maximum $55,300)
5549
2
Total CPP pensionable earnings
Enter the total of box 26 of all your T4 slips (maximum $55,300 per slip).
If box 26 is blank, use box 14.
3
Enter the amount from line 1 or the amount from line 2, whichever is less.
(maximum $55,300)
4
Enter your maximum basic CPP exemption
(see the monthly proration table below to find the amount
that corresponds to the number of months entered in box A of Part 2).
(maximum $3,500)
–
5
Earnings subject to CPP contributions: Line 3 minus line 4 (if negative, enter "0") (maximum $51,800)
=
5034
6
Actual CPP contributions: Enter the total CPP contributions deducted from box 16 of all your T4 slips.
•
7
Required contributions on CPP pensionable earnings:
Multiply the amount from line 5 by 4.95%.
(maximum $2,564.10)
–
8
CPP overpayment
Line 6 minus line 7 (if negative, enter "0")
=
If you are self-employed and/or you are electing to pay additional CPP contributions on other earnings, enter the amount from
line 6 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 5.
Otherwise, enter the amount from line 6 or line 7, whichever is less, on line 308 of your Schedule 1 and, if applicable, on line 5824
of Form 428. If the amount from line 8 is positive, enter it on line 448 of your return. If the amount from line 8 is negative, you
may be able to make additional CPP contributions; see "Making additional CPP contributions" on page 48 of the General Income
Tax and Benefit Guide.
Monthly proration table for 2017
Part 3
Applicable
number of
months
Line 1
Maximum CPP
pensionable earnings
Line 4
Maximum basic
CPP exemption*
1
$4,608.33
$291.67
2
$9,216.67
$583.33
3
$13,825.00
$875.00
4
$18,433.33
$1,166.67
5
$23,041.67
$1,458.33
6
$27,650.00
$1,750.00
Part 3 continued
Applicable
number of
months
Line 1
Maximum CPP
pensionable earnings
Line 4
Maximum basic
CPP exemption*
7
$32,258.33
$2,041.67
8
$36,866.67
$2,333.33
9
$41,475.00
$2,625.00
10
$46,083.33
$2,916.67
11
$50,691.67
$3,208.33
12
$55,300.00
$3,500.00
* If you started receiving CPP retirement benefits in 2017, your basic exemption may be prorated by the CRA.
5000-S8
12
55,300 00
55,300 00
55,300 00
3,500 00
51,800 00
2,564 10
2,564 10
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Page 11
Protected B when completed
Part 4 – CPP contributions on self-employment and other earnings ONLY (no employment income)
1
Pensionable net self-employment earnings*
(amounts from line 122 and lines 135 to 143 of your return)
373
2
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions
(attach Form CPT20)
+
3
CPP pensionable earnings (maximum $55,300)*
Add lines 1 and 2 (if negative enter "0").
=
4
Basic exemption
(maximum $3,500)*
–
5
Line 3 minus line 4
(maximum $51,800)
=
6
CPP rate
×
7
CPP contributions payable on self-employment and other earnings:
Multiply line 5 by line 6. Enter this amount on line 421 of your return.
=
8
Deduction and tax credit for CPP contributions on self-employment and other earnings:
Multiply the amount from line 7 by 50%.
=
Enter the amount from line 8 on line 222 of your return and on line 310 of Schedule 1.
* Self-employment earnings, CPP pensionable earnings, and the basic exemption should be prorated according to the number of
months entered in box A of Part 2 (do not prorate the self-employment earnings if the individual died in 2017).
Part 5 – CPP contributions on self-employment and other earnings when you have employment income
1
Pensionable net self-employment earnings*
(amounts from line 122 and lines 135 to 143 of your return)
373
2
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions
(attach Form CPT20)
+
399
3
Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions,
line 12 of Form CPT20 (attach Form CPT20)
+
4
Add lines 1, 2, and 3.
=
5
Actual CPP contributions
Enter the amount from line 6 of Part 3.
If the amount on line 8 of Part 3 is positive, complete lines 6 to 8.
Otherwise, enter "0" on line 8 and continue on line 9.
6
Enter the amount from line 5 above.
7
Enter the amount from line 7 of Part 3.
–
8
Line 6 minus line 7 (if negative, enter "0")
=
–
9
Line 5 minus line 8 (if negative, enter "0")
=
10
Multiply the amount from line 9 by 20.202.
=
11
Enter the amount from line 1 of Part 3.
CPP pensionable earnings (maximum $55,300)
12
Enter the amount from line 4 of Part 3.
Basic exemption (maximum $3,500)
–
13
Line 11 minus line 12 (if negative, enter "0")
(maximum $51,800)
=
14
Enter the amount from line 10.
–
15
Line 13 minus line 14 (if negative, enter "0")
=
16
Enter the amount from line 4 or line 15, whichever is less.
If the amount on line 2 of Part 3 is less than the amount on line 4 of Part 3, complete lines 17 to 19.
Otherwise, enter "0" on line 19 and continue on line 20.
17
Line 4 of Part 3 minus line 2 of Part 3
18
Line 4 minus line 13 (if negative, enter "0")
–
19
Line 17 minus line 18 (if negative, enter "0")
=
–
20
Earnings subject to contributions: line 16 minus line 19 (if negative, enter "0")
=
21
Multiply the amount from line 20 by 9.9%.
=
22
Multiply the amount from line 8 of Part 3 (if positive only) by 2.
–
23
CPP contributions payable on self-employment and other earnings:
Line 21 minus line 22 (if negative, enter "0"). Enter this amount on line 421 of your return. **
=
Deduction and tax credit for CPP contributions on self-employment and other earnings:
24
Multiply the amount from line 23 by 50%.
=
Enter the amount from line 24 on line 222 of your return and on line 310 of Schedule 1.
* Self-employment earnings should be prorated according to the number of months entered in box A of Part 2 (do not prorate the
self-employment earnings if the individual died in 2017).
** If the result on line 23 is negative, you may have an overpayment. If so, we will calculate it for you.
5000-S8
See the privacy notice on your return.
9.9%
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 12
Protected B when completed
British Columbia Tax
BC428
T1 General – 2017
Complete this form and attach a copy to your return. For more information, see the related line in the forms book.
Step 1 – British Columbia non-refundable tax credits
5609
For internal use only
5804
1
Basic personal amount
claim $10,208
5808
2
Age amount (if born in 1952 or earlier) (use the Provincial Worksheet)
(maximum $4,578)
+
Spouse or common-law partner amount
Base amount
Minus: his or her net income from page 1 of your return
–
5812
3
Result: (if negative, enter "0")
=
(maximum $8,740)
+
Amount for an eligible dependant
Base amount
Minus: his or her net income from line 236 of his or her return
–
5816
4
Result: (if negative, enter "0")
=
(maximum $8,740)
+
5820
5
Amount for infirm dependants age 18 or older (use the Provincial Worksheet)
+
CPP or QPP contributions:
5824
6
(amount from line 308 of your federal Schedule 1)
+
•
5828
7
(amount from line 310 of your federal Schedule 1)
+
•
Employment insurance premiums:
5832
8
(amount from line 312 of your federal Schedule 1)
+
•
5829
9
(amount from line 317 of your federal Schedule 1)
+
•
5830
10
Volunteer firefighters' amount
+
5845
11
Search and rescue volunteers' amount
+
5833
12
Adoption expenses (amount from line 313 of your federal Schedule 1)
+
5838
13
Children's fitness amount
+
5842
14
Children's fitness equipment amount
(50% of amount from line 5838)
+
5841
15
Children's arts amount
+
5843
16
Education coaching amount
+
5836
17
Pension income amount
(maximum $1,000)
+
5840
18
Caregiver amount (use the Provincial Worksheet)
+
5844
19
Disability amount (for self)
(Claim $7,656, or if you were under 18 years of age, use the Provincial Worksheet.)
+
5848
20
Disability amount transferred from a dependant (use the Provincial Worksheet)
+
5852
21
Interest paid on your student loans (amount from line 319 of your federal Schedule 1)
+
5856
22
Your tuition and education amounts [use and attach Schedule BC(S11)]
+
5860
23
Tuition and education amounts transferred from a child
+
5864
24
Amounts transferred from your spouse or common-law partner [use and attach Schedule BC(S2)]
+
Medical expenses:
5868
25
Amount from line 330 of your federal Schedule 1
26
Enter $2,122 or 3% of line 236 of your return, whichever is less.
–
27
Line 25 minus line 26 (if negative, enter "0")
=
5872
28
Allowable amount of medical expenses for other dependants
(use the Provincial Worksheet)
+
5876
29
Add lines 27 and 28.
=
+
5880
30
Add lines 1 to 24, and line 29.
=
31
British Columbia non-refundable tax credit rate
×
5884
32
Multiply line 30 by line 31.
=
Donations and gifts:
33
Amount from line 16 of your federal Schedule 9
× 5.06% =
34
Amount from line 17 of your federal Schedule 9
× 14.7% =
+
5896
35
Add lines 33 and 34.
=
+
36
Add lines 32 and 35.
=
Farmers' food donation tax credit:
5898
37
Enter the amount of qualifying gifts that have also been claimed on line 36.
×
25% =
+
6150
38
British Columbia non-refundable tax credits
Add lines 36 and 37.
Enter this amount on line 50.
=
Continue on the next page.
5010-C
9,614.00
9,614.00
5.06%
10,208 00
70,036 70
2,564 10
836 19
500 00
250 00
1,999 54
14,358 29
726 53
726 53
726 53
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 13
Protected B when completed
Step 2 – British Columbia tax on taxable income
39
Enter your taxable income from line 260 of your return.
Complete the appropriate
column depending on the
amount on line 39.
Line 39 is
$38,898 or less
Enter the amount from line 39.
–
Line 40 minus line 41
(cannot be negative)
=
×
Multiply line 42
by line 43.
=
+
Add lines 44 and 45.
British Columbia tax on taxable
income
=
Line 39 is more
than $38,898 but not
more than $77,797
–
=
×
=
+
=
Line 39 is more
than $77,797 but not
more than $89,320
–
=
×
=
+
=
Line 39 is more
than $89,320 but not
more than $108,460
–
=
×
=
+
=
Line 39 is more
than $108,460
–
=
×
=
+
=
40
41
42
43
44
45
46
Step 3 – British Columbia tax
47
Enter your British Columbia tax on taxable income from line 46.
6151
48
Enter your British Columbia tax on split income from Form T1206.
+
•
49
Add lines 47 and 48.
=
50
Enter your British Columbia non-refundable tax credits from line 38.
6152
51
British Columbia dividend tax credit:
Credit calculated for line 6152 on the Provincial Worksheet
+
•
6154
52
British Columbia minimum tax carryover:
Amount from line 427 of your federal Schedule 1
× 33.7% =
+
•
53
Add lines 50 to 52.
=
–
54
Line 49 minus line 53 (if negative, enter "0")
=
55
British Columbia additional tax for minimum tax purposes:
Amount from line 117 of Form T691
× 33.7% =
+
56
Add lines 54 and 55.
=
57
Provincial foreign tax credit from Form T2036
–
58
Line 56 minus line 57 (if negative, enter "0")
=
59
Basic reduction
claim $444
60
Enter your net income from line 236 of your return.
61
Base amount
–
62
Line 60 minus line 61 (if negative, enter "0")
=
63
Applicable rate
×
64
Multiply line 62 by line 63.
=
–
65
Line 59 minus line 64 (if negative, enter "0")
=
–
66
Line 58 minus line 65 (if negative, enter "0")
=
67
Logging tax credit from Form FIN 542S or Form FIN 542P
–
68
Line 66 minus line 67 (if negative, enter "0")
=
Continue on the next page.
5010-C
0.00
5.06%
0.00
38,898.00
7.7%
1,968.00
77,797.00
10.5%
4,963.00
89,320.00
12.29%
6,173.00
108,460.00
14.7%
8,525.00
19,749.00
3.56%
BC tax reduction
If your net income (line 236 of your return) is less than $32,221, complete the following calculation.
Otherwise, enter "0" on line 65 and continue on line 66.
66,651 22
66,651 22
27,753 22
2,137 00
4,105 00
4,105 00
4,105 00
726 53
726 53
726 53
3,378 47
3,378 47
3,378 47
444 00
66,651 22
46,902 22
1,669 72
1,669 72
3,378 47
3,378 47
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 14
Protected B when completed
Step 3 – British Columbia tax (continued)
69
Enter the amount from line 68 on the previous page.
British Columbia political contribution tax credit
6040
70
Enter your British Columbia political contributions made in 2017.
71
Credit calculated for line 71 on the Provincial Worksheet
(maximum $500)
–
72
Line 69 minus line 71 (if negative, enter "0")
=
British Columbia employee investment tax credits
6045
73
Enter your employee share ownership plan tax credit from Certificate ESOP 20.
•
6047
74
Enter your employee venture capital tax credit from Certificate EVCC 30.
+
•
75
Add lines 73 and 74.
(maximum $2,000)
=
–
76
Line 72 minus line 75 (if negative, enter "0")
=
British Columbia mining flow-through share tax credit
6881
77
Enter the tax credit amount calculated on Form T1231.
–
•
78
British Columbia tax
Line 76 minus line 77 (if negative, enter "0")
Enter the result on line 428 of your return.
=
See the privacy notice on your return.
5010-C
3,378 47
3,378 47
3,378 47
3,378 47
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 15
Protected B when completed
Alternative Minimum Tax
• Use this form to calculate your 2017 federal tax payable under alternative minimum tax. If you are completing a return for a trust, use Schedule 12 of
the T3 package.
• Complete parts 1, 2, and 8 if you do not have to pay minimum tax in 2017 and you are applying a minimum tax carryover from previous years against
your 2017 tax payable.
• Alternative minimum tax does not apply to a person who died in 2017 or to returns filed under subsections 70(2) or 150(4), or under paragraphs 104(23)(d)
or 128(2)(e) of the Income Tax Act (the Act).
• If you had business income in 2017 from a province or territory other than the one in which you lived at the end of the year, or from another country, you may
also have to complete and attach a copy of Form T2203, Provincial and Territorial Taxes for 2017 – Multiple Jurisdictions.
• Attach a completed copy of this form to your 2017 return.
Part 1 – Adjusted taxable income and minimum amount
1
Taxable income from line 260 of your return, or the amount you would have entered on line 260 if the instruction
"if negative, enter "0" on lines 236 and 260 were replaced with the instruction "if negative, enter the result in brackets".
Film property (1)
2
Capital cost allowance (CCA) and carrying charges claimed on certified film property acquired
before March 1996 (usually included on lines 221 and 232 of your return)
3
Net income from film property before CCA and carrying charges (if negative, enter "0") (2)
–
6782
4
Line 2 minus line 3 (if negative, enter "0")
=
◄
+
Rental and leasing property (1)
5
Capital cost allowance (CCA) and carrying charges claimed on rental and leasing property
(included on line 126 of your return)
6
Net income from rental and leasing property before CCA and carrying charges
(if negative, enter "0") (2)
–
6783
7
Line 5 minus line 6 (if negative, enter "0")
=
◄
+
Tax shelters, limited partnerships, and non-active partners
8
Losses from partnerships that are tax shelters (3)
9
Amounts deductible for properties that are tax shelters (4)
+
10
Carrying charges for acquiring an interest in a partnership of which you are a limited or
non-active partner, or which owns a rental or leasing property or a film property
(included on line 221 of your return) (5)
+
6784
11
Add lines 8 to 10.
=
◄
+
Resource property and flow-through shares
12
Total of all resource expenditures, depletion allowances, and carrying charges for resource
property and flow-through shares (included on lines 221, 224, and 232 of your return)
13
Income (including royalties) from production of petroleum, natural
gas, and minerals, before carrying charges, resource expenditures,
and depletion allowances included on line 12 (if negative, enter "0")
14A
Income from dispositions of foreign resource properties, and
recovery of exploration and development expenses
(if negative, enter "0")
+
14B
Income from property, or from a business of selling the product of
property, described in Class 43.1 or 43.2 in Schedule II to the
Income Tax Regulations (if negative, enter "0")
+
15
Add lines 13, 14A, and 14B.
=
◄
–
6786
16
Line 12 minus line 15 (if negative, enter "0")
=
◄
+
17
Add lines 1, 4, 7, 11, and 16.
=
6790
Do not use this area
(1) If you are a member of a partnership, include your share of the income and deductions for the partnership's fiscal period ending in 2017. Do not include any
amounts that you have to include on lines 8 to 10 of this form.
(2) For film property and rental and leasing property, first add income from these investments (before CCA or carrying charges, if they apply) and net taxable
capital gains, if any, from dispositions of such investments. Then subtract losses from these investments (before CCA or carrying charges, if they apply).
If the result is negative, enter "0".
(3) If your interest in the partnership is in a tax shelter that the partnership holds, include on line 8 your share of the net losses of the partnership from each
source (allowable capital losses, business losses, and property losses) that is more than the amount allowed under paragraph 127.52(1)(c.1) of the Act.
Generally, the amount allowed under that paragraph should correspond with the net taxable capital gains that were attributed to you by the partnership or
that you have realized on the disposition of your interest in the partnership. These losses are generally reported on line 122 of your return, except rental
(line 126) and farming losses (line 141).
(4) Also include all other amounts deducted for property for which an identification number is required to be, or has been, obtained under section 237.1 of
the Act, such as carrying charges for the acquisition of the property. Include amounts from Form T5004, Claim For Tax Shelter Loss or Deduction, that you
claimed as an income deduction or a loss on your return. Do not include amounts that you have to include on any other line of this form.
(5) Enter on this line carrying charges for the acquisition of an interest in a partnership of which you were a limited or non-active partner, or in a partnership that
owns a rental or leasing property or a film property. Include only carrying charges that are more than your share of the partnership's income.
T691 E (17)
(Ce formulaire est disponible en français.)
Page 1 of 6
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 16
Protected B when completed
Part 1 – Adjusted taxable income and minimum amount (continued)
18
Amount from line 17 on the previous page
Non-taxable part of capital gains reported in the year
19
Amount from line 197 on Schedule 3 of your return; (if negative, enter "0" on line 26).
Do not include a reserve from any year before 1986.
20
Capital gains (or losses) arising from mortgage foreclosures and
conditional sales repossessions from lines 124 and 155 of Schedule 3
6788
21
Part of total capital gains included on line 18 that is exempt from
Canadian tax under a tax treaty (included on line 256 of your return)
+
6789
22
Capital gains on gifts of property to qualified donees (6)
+
6787
23
Certain capital gains from graduated rate estates
(for details, contact its legal representative)
+
24
Add lines 20 to 23.
=
◄
–
25
Line 19 minus line 24 (this amount can be negative)
=
a)
Multiply line 25 by 30% (do not show the result in brackets).
b)
Enter the amount from line 127 of your return.
26
If line 25 is positive, enter the amount from line a); if line 25 is negative, enter the amount from line a) or b), whichever is less,
and show it in brackets.
+
27
Employee home relocation loan deduction from line 248 of your return
+
5569
28
Security options deduction under paragraph 110(1)(d) included on line 249 of your return
(total of all amounts in box 39 of your T4 slips plus 50% of the amount on line 4 of Form T1212,
Statement of Deferred Security Options Benefits)
5570
29
Gifts of securities acquired under a security option plan
included on line 249 of your return
30
Amount from line 28
31
Amount from line 29
–
32
Line 30 minus line 31 (if negative, enter "0")
=
33
Multiply line 32 by 40%.
+
34
Line 29 plus line 33
=
◄
–
35
Line 28 minus line 34 (if negative, enter "0")
=
◄
+
36
Security options deduction under paragraph 110(1)(d.1) included on line 249 of your return
(total of all amounts in box 41 of your T4 slips)
37
Deduction included on line 249 of your return for a security received as a prospector or grubstaker
+
38
Deduction included on line 249 of your return for certain dispositions of securities received from
a deferred profit-sharing plan
+
5571
39
Add lines 36 to 38.
=
40
Multiply line 39 by 60%.
+
c)
If you claimed limited partnership losses incurred in another year on line 251 of your 2017 return
and you have not filed an election (7), indicate the full amount of these losses incurred prior to
2012. Add to this amount the part of any losses incurred after 2011 that you claimed from
partnerships that are tax shelters. (8)
6792
d)
If you claimed limited partnership losses incurred in another year on line 251 of your 2017 return
and you filed an election (7), indicate the part of these losses from 2006 to 2016 that were from
partnerships that are tax shelters. Add to this amount the full amount of limited partnership
losses claimed that were incurred prior to 2006. (8)
e)
Enter the amount from line c) or line d), whichever applies to your situation.
f)
If you claimed non-capital losses incurred in another year on line 252 of your 2017 return,
indicate the part of those losses that resulted from CCA or carrying charges claimed on multiple-
unit residential buildings, rental and leasing property, certified feature films, or certified
productions, as well as the part for resource expenditures and depletion allowances. (8)
+
41
Line e) plus line f).
=
◄
+
42
Add lines 18, 26, 27, 35, 40, and 41. (9)
=
(6) This amount includes amounts from lines 1 and 2 of Column 8 of Form T1170 as well as gifts of property to a qualified donee not included on Form T1170
(for example, gifts of listed personal property or other capital property).
(7) You can no longer file an election. The deadline for filing an election to restrict your limited partnership losses for partnerships that are tax shelters was
March 11, 2014.
(8) Calculate the limited partnership losses and/or restricted farm losses, farm losses, and non-capital losses for other years from CCA and carrying charges,
using the rules in effect for the year. If you need help, contact us.
(9) If you elect under section 40 of the Income Tax Application Rules, include the elected income in the total on line 42.
Page 2 of 6
66,651 22
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 17
Protected B when completed
Part 1 – Adjusted taxable income and minimum amount (continued)
43
Amount from line 42 on the previous page
Amount from line 120
of your return
g)
Amount from line 180
of your return
–
× 14.5299% =
h)
Amount from line 120
minus the amount from
line 180 of your return
=
× 27.5362% =
+
44
Line g) plus line h)
=
◄
45
Amount from line 217
of your return
×
60% =
+
46
Net non-deducted capital losses from line 156 in Part 9 (10)
+
47
Add lines 44 to 46.
=
◄
–
48
Adjusted taxable income
Line 43 minus line 47 (if negative, enter "0")
=
49
Basic exemption
–
50
Net adjusted taxable income
Line 48 minus $40,000 (if negative, enter "0")
=
If line 50 is "0", you are not subject to alternative minimum tax. If you want to apply a minimum-tax carryover from
previous years against your 2017 tax payable, complete parts 2 and 8 and attach a copy of this form to your return.
Also, complete Schedule 1 and your return as usual.
51
Federal tax rate
×
52
Gross minimum amount: multiply line 50 by 15%
=
53
Total non-refundable tax credits from line 350 of your Schedule 1
54
Enter the total of lines 314, 318, 324, and 326 of your Schedule 1.
55
Federal tax rate
×
56
Multiply line 54 by 15%.
=
◄
–
57
Line 53 minus line 56 (11)
=
◄
–
58
Minimum amount
Line 52 minus line 57 (if negative, enter "0")
=
If line 58 is "0", you are not subject to alternative minimum tax. If you want to apply a minimum-tax carryover from
previous years against your 2017 tax payable, complete parts 2 and 8 and attach a copy of this form to your return.
Also, complete Schedule 1 and your return as usual.
Part 2 – Basic federal tax
59
Enter the amount from line 404 of your Schedule 1.
60
Total non-refundable tax credits from line 350 of your Schedule 1
61
Dividend tax credit: amount from line 425 of your Schedule 1
+
62
Line 60 plus line 61
=
◄
–
63
Tax payable before minimum tax carryover
Line 59 minus line 62
=
64
Minimum tax carryover applied in 2017 from line 124 in Part 8
–
65
Basic federal tax
Line 63 minus line 64
=
(10) If you have unapplied capital losses from other years, complete Part 9 and enter the net non-deducted capital losses on line 46. This applies even if you
have not claimed any net capital losses of other years on line 253 of your return. However, if line 25 in Part 1 is "0" or negative, and you do not have
any unapplied net capital losses from before May 23, 1985, do not complete Part 9. Enter "0" on line 46.
(11) If you claimed a federal logging tax credit on your Schedule 1, add this amount to the amount on line 57.
Page 3 of 6
40,000.00
15%
15%
66,651 22
66,651 22
26,651 22
3,997 68
2,431 99
2,431 99
2,431 99
1,565 69
11,137 72
2,431 99
2,431 99
2,431 99
8,705 73
8,705 73
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 18
Protected B when completed
Part 3 – Regular net federal tax payable
66
Amount from line 65 on the previous page
67
Federal surtax on business income earned outside Canada:
multiply the amount from line 66 by 48%. If you have to pay provincial or territorial tax to multiple jurisdictions, multiply the
result by the percentage in Column 5 of line 5222 on Form T2203. In either case, enter the result on this line.
+
68
Recapture of investment tax credit (from line 8 of Form T2038(IND))
+
69
Add lines 66 to 68.
=
70
Federal foreign tax credit from Form T2209
71
Federal logging tax credit
+
72
Line 70 plus line 71
=
◄
–
73
Federal tax payable
Line 69 minus line 72 (if negative, enter "0")
=
74
Federal political contribution tax credit from line 410 of your Schedule 1
75
Investment tax credit from line H of Form T2038(IND)
+
76
Labour-sponsored funds tax credit from line 414 of your Schedule 1
+
77
Add lines 74 to 76.
=
◄
–
78
Regular net federal tax payable
Line 73 minus line 77 (if negative, enter "0")
=
Part 4 – Special foreign tax credit
Terms identified by the letters (a) and (e) are defined on Form T2209.
79
(i) Foreign business income (total business income earned in the foreign country minus
allowable expenses and deductions for the foreign income)
80
Foreign non-business income (on which non-business income tax was paid to a foreign
country (a) )
+
81
Total foreign income
=
82
Applicable rate
×
83
Foreign income limit for special foreign tax credit
=
84
(ii) Total non-business income tax paid to a
foreign country (a)
× 66.6666% =
85
Total business income tax paid to a foreign country (e)
+
86
Foreign taxes paid for special foreign tax credit
=
87
Enter the amount from line 83 or line 86, whichever is less.
88
Special foreign tax credit
Enter the amount from line 70 or line 87, whichever is more.
Part 5 – Obligation to pay alternative minimum tax
89
Minimum amount from line 58
90
Special foreign tax credit from line 88
–
91
Net minimum tax payable
Line 89 minus line 90 (if negative, enter "0")
=
92
Regular net federal tax payable from line 78
93
Federal surtax from line 67
–
94
Line 92 minus line 93 (if negative, enter "0")
=
◄
–
95
Line 91 minus line 94 (if negative, enter "0")
=
If line 95 is "0", you are not subject to alternative minimum tax. If you want to apply a minimum-tax carryover from
previous years against your 2017 tax payable, complete Part 8 and attach a copy of this form to your return. Also, complete
Schedule 1 and your return as usual. If the amount on line 95 is positive, complete parts 6 and 7.
Page 4 of 6
15%
8,705 73
8,705 73
8,705 73
8,705 73
1,565 69
1,565 69
8,705 73
8,705 73
8,705 73
DUPLICATE - DO NOT SEND BY MAIL
Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 19
Protected B when completed
Part 6 – Federal tax payable (under alternative minimum tax)
96
Basic federal tax from line 65
97
Amount from line 12 of Form T1206, Tax on Split Income
–
98
Line 96 minus line 97 (if negative, enter "0")
=
99
Minimum amount from line 58
100
Enter amount from line 98 or line 99, whichever is more.
101
Amount from line 12 of Form T1206, Tax on Split Income
+
102
Line 100 plus line 101 (12)
=
103
Net minimum tax payable from line 91
104
Federal surtax on business income earned outside Canada:
multiply the amount from line 102 by 48%. If you have to pay provincial or territorial tax to
multiple jurisdictions, multiply the result by the percentage in Column 5 of line 5222 on
Form T2203. In either case, enter the result on this line.
+
105
Line 103 plus line 104
=
106
Amount from line 14 of Form T1206, Tax on Split Income
6791
107
Enter amount from line 105 or line 106, whichever is more. Enter this amount on line 417 of your Schedule 1.
Part 7 – Additional taxes paid for minimum tax carryover
The terms identified by the letters (a) and (e) are defined on Form T2209.
108
Minimum amount from line 89
109
Basic federal tax from line 65
110
Federal tax on split income from line 5 of Form T1206, Tax on Split Income
–
111
Line 109 minus line 110 (if negative, enter "0")
=
112
Special foreign tax credit from line 88
113
Federal foreign tax credit from line 70
–
114
Line 112 minus line 113
=
115
Line 114 × Foreign taxes paid for special foreign tax credit (line 86 in Part 4)
Foreign taxes paid (non-business income tax paid to a foreign
country (a) plus business income tax paid to a foreign country (e) )
= +
116
Line 111 plus line 115
=
◄
–
117
Additional taxes paid for minimum tax carryover
Line 108 minus line 116 (if negative, enter "0")
=
Part 8 – Applying a minimum tax carryover from previous years against 2017 tax payable
118
Minimum tax carryover from previous years (2010 to 2016)
119
Tax payable before minimum tax carryover from line 63
120
Federal tax on split income from line 5 of Form T1206, Tax on Split Income
–
121
Line 119 minus line 120
=
122
Minimum amount from line 58
–
123
Maximum carryover that can be applied in 2017: line 121 minus line 122 (if negative, enter "0")
=
124
Minimum tax carryover applied in 2017:
Claim an amount that is not more than line 118 or 123, whichever is less, and enter it on line 427 of your Schedule 1
–
125
Balance of minimum tax carryover available for later years, if any: line 118 minus line 124
=
126
Additional 2017 taxes for carryover to later years from line 117
+
127
Line 125 plus line 126
=
128
Unapplied 2010 minimum tax carryover
–
129
Total minimum tax carryover available for 2018: line 127 minus line 128
=
(12) Use the amount on line 102 as your basic federal tax (instead of line 429 of Schedule 1) when you calculate any refundable Quebec or Yukon First Nations
abatement. If you have to pay provincial or territorial tax to multiple jurisdictions and have income allocated to Quebec, enter the amount from line 102 on
line 11 in Part 2 of Form T2203 to calculate any refundable Quebec abatement.
Page 5 of 6
8,705 73
8,705 73
1,565 69
8,705 73
8,705 73
1,565 69
1,565 69
1,565 69
8,705 73
8,705 73
1,565 69
7,140 04
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 20
Protected B when completed
Part 9 – Net non-deducted capital losses
Complete this part only if line 25 in Part 1 is positive or if you have any unapplied net capital losses from before May 23, 1985.
130
Amount from line 25 in Part 1
131
Capital gains deduction from line 254 of your return (13)
–
132
Capital gains available for capital losses of other years: line 130 minus line 131
=
133
Pre-1988 unapplied net capital losses
×
2
=
134
1988 and 1989 unapplied net capital losses
×
3 / 2
=
+
135
1990 through 1999 unapplied net capital losses
×
4 / 3
=
+
136
2000 unapplied net capital losses
÷ inclusion rate*=
+
137
2001 through 2016 unapplied net capital losses
×
2
=
+
138
Add lines 133 to 137. (14)
=
◄
139
Adjusted capital losses of other years applied against total capital gains:
Enter the amount from line 132 or line 138, whichever is less.
140
Unapplied net capital loss incurred before
May 23, 1985 (if none, enter "0" on line 152)
×
2
=
Capital gains deductions claimed:
141
In 2001 through 2016
×
2
=
142
In 2000
÷ inclusion rate*=
+
143
In 1990 through 1999
×
4 / 3
=
+
144
In 1988 and 1989
×
3 / 2
=
+
145
Before 1988
×
2
=
+
146
Add lines 141 to 145.
=
◄
–
147
Pre-1986 capital loss balance for 2017: line 140 minus line 146 (if negative, enter "0")
=
148
Line 138 minus line 139
149
Enter the amount from line 147 or line 148, whichever is less.
150
Allowable rate
×
151
Line 149 multiplied by 80%
=
152
Enter the amount from line 151 or $2,000, whichever is less.
153
Line 139 multiplied by 80%
+
154
Adjusted capital losses: line 152 plus line 153
=
155
Net capital losses of other years from line 253 of your return
–
156
Net non-deducted capital losses
Line 154 minus line 155. Enter this amount on line 46 in Part 1.
=
* You can find this information on your notice of assessment or notice of reassessment for 2000, or by contacting us.
(13) Do not include the part of the capital gains deduction for the disposition of eligible capital property that is qualified farm property or qualified fishing property.
(14) Do not include the non-deducted part of capital losses from mortgage foreclosures and conditional sales repossessions. For post-1994 net capital losses,
the first paragraph under Note 3 also applies here.
See the privacy notice on your return.
Page 6 of 6
80%
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 21
OtherCredits
Other credits
Age amount - line 301
Adoption expenses - line 313
Name of child
Pension income amount - line 314
Amounts from a RRIF or PRPP included on line 115 and
transferred to an RRSP, RRIF, PRPP or an annuity
-
=
-
=
Page 1 of 3
Maximum claim
1
Your net income from line 236 of your return
2
Base amount
3
Line 2 minus line 3 (if negative, enter "0")
4
Multiply line 4 by 15%
5
Line 1 minus line 5 (if negative, enter "0"). Enter this amount on line 301 of Schedule 1.
6
Fees paid to an adoption agency licensed by a provincial or territorial government
1
Court, legal and administrative expenses
2
Reasonable travel and living expenses:
Travel expenses of a child
3
Travel and living expenses of the adoptive parents
4
Travel expenses of an escort, if the adoptive parents did not accompany the child
5
Document translation fees
6
Mandatory expenses paid for the child’s immigration
7
Expenses arising from a requirement imposed by government authority respecting the adoption of a child
8
Other expenses
9
Total adoption expenses (maximum : $15,670 per child)
10
Amount claimed by the other adoptive parent
%
11
Subtract line 11 from line 10.
12
Carry the result to line 313 of your Schedule 1.
Amount from line 115 of your return
1
Foreign pension income included on line 115 and deducted on line 256
2
Income from a U.S. individual retirement account (IRA) included on line 115
3
4
Add lines 2, 3, 4, 5.
5
Line 1 minus line 6
6
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, 2017, or you received the payments because of the death of your spouse or common-law partner.
7
Add lines 7 and 8.
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.
Disability amount - line 316
(supplement calculation if you were under 18 years of age on December 31, 2017)
Maximum supplement
1
Total expenses for child care and attendant care claimed for you by anyone
2
Base amount
3
Line 2 minus line 3 (if negative, enter "0")
4
Line 1 minus line 4 (if negative, enter "0")
5
Enter, on line 316 of Schedule 1, $8,113 plus the amount on line 5 (maximum claim $12,845),
unless you are completing this chart to calculate the amount at line 318.
8
Ineligible pension income included in T4A
36,430 00
2,772 00
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 22
Volunteer firefighters’ amount – line 362
Public transit passes amount - line 364
Home buyers' amount - line 369
Search and rescue volunteers’ amount – line 395
Federal political contribution tax credit - lines 409/410
Total income tax deducted - line 437
T4 slips
T4A slips
T4A (OAS) slip
T4A (P) slip
T4A (RCA) slip
T4E slip
T4RIF slips
T4RSP slips
T5013 slips
T1032 line P - Pension Transferee
Québec tax deducted (if not filing Québec return)
Page 2 of 3
Do you wish to claim this credit?
Yes
No
Amounts for public transit passes from your T4 slips
1
Amounts for public transit passes from your spouse or common law partner's T4 slips
2
Amounts for public transit passes not included on your or your spouse or
common-law partner's T4
3
Amounts for public transit passes from your dependant children (under age 19)
4
Total of lines 1, 2, 3 and 4
5
Amount claimed by your spouse or common-law partner
%
6
Enter this amount on line 364 of Schedule 1
7
Do you qualify for the home buyers' amount?
Yes
No
Home buyers' credit
Amount claimed by another individual
Home buyers' amount
Do you wish to claim this credit?
Yes
No
Search and rescue volunteers’ amount
Federal political contributions from T5013
1
Other federal political contributions
2
Total of lines 1 and 2 (Enter on line 409 of your return)
3
Available credit:
75% of the first $400
4
50% of the next $350
5
33.33% of contributions over $750
6
Available credit to a maximum of $650
7
Enter this amount on line 410 of Schedule 1.
Subtotal
Less: T1032 line P - Pensioner
Total
6DVNDWFKHZDQ
)HGHUDO
Volunteer firefighters’ amount
13,361 59
13,361 59
13,361 59
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT
Page 23
Tax transfer for residents of Québec - line 438
Refundable medical expense supplement - line 452
Universal Child Care Benefit (UCCB) (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 (RDSP) income (line 125 of your and your spouse's
or common-law partner's return)
Universal Child Care Benefit repayment (line 213 of your return) plus the UCCB repayment
of your spouse or common-law partner from page 1 of your return
RDSP income repayment (included in the amount of line 232 of your and your spouse's or
common-law partner's return)
Tax paid by instalments - line 476
Payment date
Description
Amount
Total tax paid by instalments
Page 3 of 3
Income tax deducted by employers outside Québec
Multiply by 45%. Enter this amount on line 438 of your return.
Your net income from line 236 of your return
1
Net income of your spouse or common-law partner from page 1 of your return
2
Add lines 1 and 2.
3
4
5
Add lines 4 and 5.
6
Line 3 minus line 6
7
8
9
Add lines 8 and 9.
10
Adjusted family net income: add lines 7 and 10.
11
Base amount
12
Line 11 minus line 12 (if negative, enter "0")
13
Enter the lesser of :
- $1,203 -
x 25% =
14
(25 % of the total of line 215 of your return and line 332 of Schedule 1)
Multiply the amount on line 13 by 5%.
15
Line 14 minus line 15 (if negative, enter "0"). Enter this amount on line 452 of your return.
16
MB residents only:
Claiming the MB fitness amount for yourself?
Claiming the MB fitness amount for your spouse/partner (if applicable)?
Eligible fitness expense
Yes
No
Yes
No
Eligible educator school supply tax credit - line 469
Total eligible teaching supplies (Maximum $1,000)
Eligible educator school supply tax credit
26,644 00
15 00
X
X
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Name: alan burnham SIN:720 544 923 Printed on:2018/03/19 22:09 EDT