T1-2006 
 
5000-D1 (Page 1 of 3) 
 
Federal Worksheet 
 
Use the following charts to make your calculations according to the line 
instructions contained in your General Income Tax and Benefit Guide. Keep 
this worksheet for your records. Do not attach it to the return you send us. 
 
Instalments 
 
For details, see "Should you be paying your taxes by instalments?" in the 
guide. 
 
Line 1: Total payable from line 435 of your return (not including the amount 
on line 421) ^
Line 2: Total credits from line 482 of your return ^
Line 3: Total of amounts on lines 448, 450, 457, and 476 of your return ^
Line 4: Line 2 minus line 3 = ^
Line 5: Line 1 minus line 4 = ^
 
You may have to pay your 2007 taxes by instalments if for 2007, and for 
either 2006 or 2005, the amount on line 5 is more than $2,000. 
 
 
Line 235 - Social benefits repayment 
 
Line 1: Amount from line 113 of your return ^
Line 2: Amount from line 146 of your return ^
Line 3: Add lines 1 and 2 = ^
Line 4: Overpayment of Old Age Security benefits recovered (box 20 of your 
T4A(OAS) slip) ^
Line 5: Line 3 minus line 4 (if negative, enter "0") = ^
Line 6: Amount from line 234 of your return ^
Line 7: EI benefits repayment from line 4 of the chart on your T4E slip (if 
any) ^
Line 8: Universal Child Care Benefit (UCCB) (line 117 of your return) ^
Line 9: Line 7 plus line 8 = ^
Line 10: Line 6 minus line 9 = ^
Line 11: Base amount 62,144.00 
Line 12: Line 10 minus line 11 (if negative, enter "0") = ^
Line 13: Multiply the amount on line 12 by 15% = ^
Line 14: Enter the amount from line 5 or line 13, whichever is less. ^
Line 15: Enter the amount from line 7 above (if any). ^
Line 16: Add lines 14 and 15. Enter this amount on lines 235 and 422 of your 
return. = ^
 
 
Line 301 - Age amount 
 
Line 1: Maximum claim 5,066.00 
Line 2: Your net income from line 236 of your return ^
Line 3: Base amount 30,270.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
Line 5: Multiply the amount on line 4 by 15% = ^
Line 6: Line 1 minus line 5 (if negative, enter "0"). Enter this amount on 
line 301 of Schedule 1. = ^
 
 
Line 305 - Amount for an eligible dependant 
 
Line 1: Base amount 8,256.00 
Line 2: Dependant's net income ^
Line 3: Line 1 minus line 2 (if negative, enter "0") = ^
 
Enter, on line 305 of Schedule 1, $7,505 or the amount on line 3, whichever 
is less. 
Attach Schedule 5 to your return to provide details for this dependant. 
 
 
5000-D1 (Page 2 of 3) 
 
Line 306 - Amount for infirm dependants age 18 or older 
 
If your dependant's net income for 2006 was $9,513 or more, you cannot make a 
claim. 
 
Line 1: Base amount 9,513.00 
Line 2: Dependant's net income ^
Line 3: Line 1 minus line 2; if the result is more than $3,933, enter $3,933. 
= ^
Line 4: If you claimed this dependant on line 305 of Schedule 1, enter the 
amount claimed. ^
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Complete this calculation for each dependant. 
Enter, on line 306 of Schedule 1, the total amount claimed for all 
dependants. 
Attach Schedule 5 to your return to provide details for each dependant. 
 
 
Line 314 - Pension income amount 
 
Line 1: Amount from line 115 of your return ^
Line 2: 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, 2006, or you received 
the payments because of the death of your spouse or common-law partner. ^
Line 3: Add lines 1 and 2. = ^
Line 4: Foreign pension income included on line 115 and deducted on line 256 
^
Line 5: Income from a U.S. individual retirement account included on line 115 
^
Line 6: Excess amounts from a RRIF included on line 115 and transferred to an 
RRSP, another RRIF, or an annuity. ^
Line 7: Add lines 4, 5, and 6. = ^
Line 8: Line 3 minus line 7 = ^
 
Enter, on line 314 of Schedule 1, $2,000 or the amount on line 8, whichever 
is less. 
 
 
Line 315 - Caregiver amount 
 
If your dependant's net income for 2006 was $17,363 or more, you cannot make 
a claim. 
 
Line 1: Base amount 17,363.00 
Line 2: Dependant's net income ^
Line 3: Line 1 minus line 2; if the result is more than $3,933, enter $3,933 
= ^
Line 4: If you claimed this dependant on line 305 of Schedule 1, enter the 
amount claimed. ^
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Complete this calculation for each dependant. Enter, on line 315 of Schedule 
1, the total amount claimed for all dependants. 
Attach Schedule 5 to your return to provide details for each dependant. 
 
 
Line 316 - Disability amount (for self) (calculation if you were under age 18 
on December 31, 2006) 
 
Line 1: Maximum supplement 3,933.00 
Line 2: Total expenses for child care and attendant care claimed by you or 
for you by anyone ^
Line 3: Base amount 2,303.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
Line 5: Line 1 minus line 4 (if negative, enter "0") = ^
 
Enter, on line 316 of Schedule 1, $6,741 plus the amount on line 5 (maximum 
claim $10,674) unless this chart is being completed for the chart for line 
318. 
 
 
Line 318 - Disability amount transferred from a dependant 
 
Line 1: Base amount 6,741.00 
Line 2: If the dependant was under age 18 on December 31, 2006, enter the 
amount from line 5 of his or her chart for line 316. Otherwise, enter "0". ^
Line 3: Add lines 1 and 2. = ^
Line 4: Total of amounts your dependant can claim on lines 9 to 21 of his or 
her Schedule 1. ^
Line 5: Add lines 3 and 4. = ^
Line 6: Dependant's taxable income from line 260 of his or her return ^
Line 7: Line 5 minus line 6 (if negative, enter "0") = ^
 
Enter, on line 318 of Schedule 1, the amount on line 3 or line 7, whichever 
is less. 
 
 
5000-D1 (Page 3 of 3) 
 
Line 410 - Federal political contribution tax credit 
 
If your total federal political contributions (line 409) were $1,275 or more, 
enter $650 on line 410 of Schedule 1. 
 
*** Transcriber's Note: Use column 1 if your total contributions are $400 or 
less. Use column 2 if your total contributions are more than $400 but not 
more than $750. Use column 3 if your total contributions are more than $750 
but not more than $1,275. *** 
 
Column 1 
Line 1: Total contributions ^
Line 2: Base amount 000.00 
Line 3: Line 1 minus line 2 = ^
Line 4: Rate 75%
Line 5: Multiply line 3 by 75% = ^
Line 6: Credit on base amount 000.00 
Line 7: Add lines 5 and 6. = ^
Enter the amount on line 7 on line 410 of Schedule 1. 
 
Column 2 
Line 1: Total contributions ^
Line 2: Base amount 400.00 
Line 3: Line 1 minus line 2 = ^
Line 4: Rate 50%
Line 5: Multiply line 3 by 50% = ^
Line 6: Credit on base amount 300.00 
Line 7: Add lines 5 and 6. = ^
Enter the amount on line 7 on line 410 of Schedule 1. 
 
Column 3 
Line 1: Total contributions ^
Line 2: Base amount 750.00 
Line 3: Line 1 minus line 2 = ^
Line 4: Rate 33.33%
Line 5: Multiply line 3 by 33.33% = ^
Line 6: Credit on base amount 475.00 
Line 7: Add lines 5 and 6. = ^
Enter the amount on line 7 on line 410 of Schedule 1. 
 
 
Line 452 - Refundable medical expense supplement 
 
Read the conditions for line 452 in your guide to determine if you can claim 
this credit. 
 
Line 1: Your net income from line 236 of your return ^
Line 2: Net income of your spouse or common-law partner from page 1 of your 
return ^
Line 3: Add lines 1 and 2. = ^
Line 4: 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 ^
Line 5: Adjusted family net income: line 3 minus line 4 = ^
Line 6: Base amount 22,140.00 
Line 7: Line 5 minus line 6 (if negative, enter "0") = ^
Line 8: Enter $1,000, or 25% of the total of line 215 (of your return) and 
line 332 (of Schedule 1), whichever is less. ^
Line 9: Multiply the amount on line 7 by 5% = ^
Line 10: Line 8 minus line 9 (if negative, enter "0"). = ^
Enter this amount on line 452 of your return.