,transcrib]'s note3 7,front page7 ,s*$ule #a--,f$]al ,tax ,t#a-bjjf ,-plete ? s*$ule 6claim yr f$]al non- refunda# tax cr$its & 6calculate yr net f$]al tax4 ,y m/ atta* a copy ( ? s*$ule 6yr return4 7#a7 ,5t] yr .taxa# .9come f l9e #bfj ( yr return4 4#---- ,use ! am.t on l9e #a 6det]m9e : .,,"o (! foll[+ columns y h 6-plete4 ,transcrib]'s note3 7,! foll[+ is set up 9 f\r columns47 #a ,s*$ule #a ,column #a3 ,if l9e #a is 4#cf1cgh or less 7#b7 ,5t] ! am.t f l9e #a4 """""" 4#---- 7#c7 ,base am.t """""""""""" 4#jj1jjj.jj 7#d7 ,l9e #b m9us l9e #c 7_c 2 negative7 """"""""""""""""""""" 4#---- 7#e7 ,rate """"""""""""""""""" #ae.be@3p 7#f7 ,multiply l9e #d 0l9e #e4 "" 4#---- 7#g7 ,tax on base am.t """""" 4#j1jjj.jj 7#h7 ,add l9es #f & #g4 """"""""" 4#---- ,column #b3 ,if l9e #a is m ?an 4#cf1cgh b n m ?an 4#gb1gef 7#b7 ,5t] ! am.t f l9e #a4 """""" 4#---- 7#c7 ,base am.t """""""""""" 4#cf1cgh.jj 7#d7 ,l9e #b m9us l9e #c 7_c 2 negative7 """"""""""""""""""""" 4#---- 7#e7 ,rate """""""""""""""""""""" #bb@3p 7#f7 ,multiply l9e #d 0l9e #e4 "" 4#---- 7#g7 ,tax on base am.t """""" 4#e1edh.jj 7#h7 ,add l9es #f & #g4 """"""""" 4#---- #b ,s*$ule #a ,column #c3 ,if l9e #a is m ?an 4#gb1gef b n m ?an 4#aah1bhe 7#b7 ,5t] ! am.t f l9e #a4 """""" 4#---- 7#c7 ,base am.t """""""""""" 4#gb1gef.jj 7#d7 ,l9e #b m9us l9e #c 7_c 2 negative7 """"""""""""""""""""" 4#---- 7#e7 ,rate """""""""""""""""""""" #bf@3p 7#f7 ,multiply l9e #d 0l9e #e4 "" 4#---- 7#g7 ,tax on base am.t """"" 4#ac1eea.jj 7#h7 ,add l9es #f & #g4 """"""""" 4#---- ,column #d3 ,if l9e #a is m ?an 4#aah1bhe 7#b7 ,5t] ! am.t f l9e #a4 """""" 4#---- 7#c7 ,base am.t """"""""""" 4#aah1bhe.jj 7#d7 ,l9e #b m9us l9e #c 7_c 2 negative7 """"""""""""""""""""" 4#---- 7#e7 ,rate """""""""""""""""""""" #bi@3p 7#f7 ,multiply l9e #d 0l9e #e4 "" 4#---- 7#g7 ,tax on base am.t """"" 4#be1chh.jj 7#h7 ,add l9es #f & #g4 """"""""" 4#---- #c ,f$]al non-refunda# tax cr$its 7,r1d ! guide = details ab ^! cr$its47 7#i7 & 7#cjj7 ,basic p]sonal am.t claim 4#h1hci """""""""""""""" 4#---- 7#aj7 & 7#cja7 ,age am.t 7if y 7 born 9 #aida or e>li]7 7maximum 4#e1jff7 4#---- ,sp\se or -mon-law "pn] am.t3 ,base am.t """""""" 4#h1bef.jj ,m9us3 8 or h] net 9come 7f page #a ( yr return7 """" 4#---- 7#aa7 & 7#cjc7 ,result3 7if negative1 5t] 8#j07 7maximum 4#g1eje7 """""""" 4#---- 4#---- 7#ab7 & 7#cje7 ,am.t = an eligi# dep5dant 7.atta* #d ,s*$ule #a ,s*$ule #e7 7maximum 4#g1eje7 """""" 4#---- 7#ac7 & 7#cjf7 ,am.t = 9firm dep5dants age #ah or old] 7.atta* ,s*$ule #e7 """""""""""""""""""" 4#---- ,,cpp or ,,qpp 3tribu;ns3 7#ad7 & 7#cjh7 "? employ;t f box #af & box #ag on all ,t#d slips 7maximum 4#a1iaj.gj7 """""""""""" 4#---- 7#ae7 & 7#caj7 on self- employ;t & o!r e>n+s 7.atta* ,s*$ule #h7 """" 4#---- 7#af7 & 7#cab7 ,employ;t ,9sur.e premiums f box #ah & box #ee on all ,t#d slips 7maximum 4#gbi.cj7 """""""""""""" 4#---- 7#ag7 & 7#cfc7 ,canada employ;t am.t 7see ! guide7 7maximum 4#bej7 4#---- #e ,s*$ule #a 7#ah7 & 7#cfd7 ,public transit passes am.t 7see ! guide7 """"""""""""""" 4#---- 7#ai7 & 7#cac7 ,adop;n exp5ses """""""""""""""" 4#---- 7#bj7 & 7#cad7 ,p5.n 9come am.t 7maximum 4#b1jjj7 4#---- 7#ba7 & 7#cae7 ,c>egiv] am.t 7.atta* ,s*$ule #e7 4#---- 7#bb7 & 7#caf7 ,4abil;y am.t 7= self7 """""""""" 4#---- 7#bc7 & 7#cah7 ,4abil;y am.t transf]r$ f a dep5dant """"""""""""""" 4#---- 7#bd7 & 7#cai7 ,9t]e/ pd on yr /ud5t loans """""" 4#---- 7#be7 & 7#cbc7 ,tui;n1 $uc,n1 & textbook am.ts 7.atta* ,s*$ule #aa7 """ 4#---- 7#bf7 & 7#cbd7 ,tui;n1 $uc,n1 & textbook am.ts transf]r$ f a * """""""" 4#---- 7#bg7 & 7#cbf7 ,am.ts transf]r$ f yr sp\se or #f ,s*$ule #a -mon-law "pn] 7.atta* ,s*$ule #b7 """""""""""" 4#---- 7#ccj7 ,m$ical exp5ses = ..self1 sp\se or -mon-law "pn]1 & yr dep5d5t *n born 9 #aihi or .lat] 7see ! guide7 """ 4#---- ,m9us3 4#a1hhd or #c@3p ( l9e #bcf1 :i*"e is .less "" 4#---- 7,a7 ,subtotal 7if negative1 5t] 8#j07 """"""""""" 4#---- 7,b7 & 7#cca7 ,all[a# am.t ( m$ical exp5ses = .o!r .dep5dants 7see ! calcul,n at l9e #cca 9 ! guide & .atta* ,s*$ule #e7 """"" 4#---- #g ,s*$ule #a 7#bh7 & 7#ccb7 ,add l9es 7,a7 & 7,b74 """""" 4#---- 7#bi7 & 7#cce7 ,add l9es #i 6#bh4 """"""""""""""" 4#---- 7#cj7 & 7#cch7 ,multiply ! am.t on l9e #bi 0#ae.be@3p4 """"""""""""""""""" 4#---- 7#ca7 & 7#cdi7 ,don,ns & gifts 7.atta* ,s*$ule #i7 """"""""""" 4#---- 7#cb7 & 7#cej7 ..,total f$]al non-refunda# tax .cr$its3 add l9es #cj & #ca4 """"""""""""""" 4#---- ,transcrib]'s note3 7,back page7 ,net f$]al tax 7#cc7 ,5t] ! am.t f l9e #h on ! o!r side4 """"""""" 4#---- 7#cd7 & 7#dbd7 ,f$]al tax on split 9come 7f l9e #e ( ,=m ,t#abjf7 """"""""" 4#---- #h ,s*$ule #a 7#ce7 & 7#djd7 ,add l9es #cc & #cd4 """""""""""""""""""" 4#---- 7#cf7 & 7#cej7 ,5t] ! am.t f l9e #cb on ! o!r side4 4#---- 7#cg7 & 7#dbe7 ,f$]al divid5d tax cr$it 7see l9e #dbe 9 ! guide7 """" 4#---- 7#ch7 & 7#dbf7 ,ov]s1s employ;t tax cr$it 7.atta* ,=m ,t#fbf7 """" 4#---- 7#ci7 & 7#dbg7 ,m9imum tax c>ryov] 7.atta* ,=m ,t#fia7 """""""""""""""" 4#---- 7#dj7 ,add l9es #cf 6#ci4 4#---- 4#---- 7#da7 & 7#dbi7 ,basic f$]al tax3 l9e #ce m9us l9e #dj 7if negative1 5t] 8#j07 """"""""""""""""""""" 4#---- 7#db7 & 7#dje7 ,f$]al =eign tax cr$it3 ,": y only h =eign non- busi;s 9come1 calculate yr f$]al =eign tax cr$it 2l4 ,o!rwise1 use ,=m ,t#bbji1 ,f$]al ,=eign ,tax ,cr$its1 if #i ,s*$ule #a y h =eign busi;s 9come4 ..,5t] on ? l9e ! am.t t y .calculat$4 4#---- 7#dc7 & 7#djf7 .,f$]al .tax3 l9e #da m9us l9e #db 7if negative1 5t] 8#j07 """"""""""""""""""""" 4#---- 7#dji7 ,total f$]al political 3tribu;ns 7.atta* receipts7 """"""" 4#---- 7#dd7 & 7#daj7 ,f$]al political 3tribu;n tax cr$it 7see ! guide7 """"""""""""""""" 4#---- 7#de7 & 7#dab7 ,9ve/;t tax cr$it 7.atta* ,=m ,t#bjch7,,ind77 """""""" 4#---- 7#df7 ,lab\r-sponsor$ funds tax cr$it 7#dac7 ,net co/ 4#---- 7#dad7 ,all[a# cr$it """ 4#---- 7#dg7 & 7#daf7 ,add l9es #dd 6#df4 """""""""""""" 4#---- 4#---- #aj ,s*$ule #a 7#dh7 & 7#dag7 ,l9e #dc m9us l9e #dg 7if negative1 5t] 8#j07 7if y h an am.t on l9e #cd abv1 see ,=m ,t#abjf7 """"""""" 4#---- 7#di7 & 7#dah7 ,a4i;nal tax on ,,resp a3umulat$ 9come pay;ts 7.atta* ,=m ,t#aagb7 """""""""" 4#---- 7#ej7 & 7#dbj7 .,net .f$]al .tax3 add l9es #dh & #di4 ,5t] ? am.t on l9e #dbj ( yr return4 """""" 4#---- ,f$]al =eign tax cr$it3 7see l9es #dca & #dcc 9 ! guide7 ..,make a sep>ate calcul,n = ea* =eign .c.try4 ,5t] on l9e #db abv ! result f l9e 7;i7 or 7;ii71 :i*"e is .less4 7;i7 & 7#dca7 ,non-busi;s 9come tax pd 6a =eign c.try """"""""" 4#---- 7;ii7 ,net =eign non-busi;s 9come 99 7#dcc7 4#---- divid$ 0,net 9come 9999 4#---- #aa ,s*$ule #a multipli$ 0,basic f$]al tax 999999 4#---- """"""""""""" 4#---- 99 ,reduce ? am.t 0any 9come f t =eign c.try = : y claim$ a capital ga9s deduc;n1 & 0any 9come f t c.try t was1 "u a tax tr1ty1 ei exempt f tax 9 t c.try or deducti# z exempt 9come 9 ,canada 79clud$ on l9e #bef74 ,al reduce ? am.t 0! less] ( l9es ;,e & ;,f on ,=m ,t#fbf4 9999 ,l9e #bcf plus ! am.t on l9e #d ( ,=m ,t#abjf1 m9us ! total (! am.ts on l9es #bdd1 #bdh1 #bdi1 #bej1 #bec1 #bed1 & m9us any am.t 9clud$ on l9e #bef = =eign 9come deducti# z exempt 9come "u a tax tr1ty1 9come deducti# z net employ;t 9come f a prescrib$ 9t]n,nal organiz,n1 or non-taxa# tui;n assi/.e f box #ba (! ,t#d;,e slip4 ,if ! result is less ?an ! am.t on l9e #dcc1 5t] yr ,basic f$]al tax 999999 on l9e 7;ii74 #ab ,s*$ule #a 999999 ,l9e #da plus ! am.t on l9es #cg & #ch1 & m9us any refunda# ,quebec abate;t 7l9e #ddj7 & any f$]al refunda# ,f/ ,n,ns abate;t 7l9e #dda on ! return = resid5ts ( ,yukon74 #ac