5013-SB 
 
T1-2006 
 
Schedule B 
 
Allowable Amount of Non-Refundable Tax Credits 
 
To determine your allowable amount of federal non-refundable tax credits, 
complete Part A or B, whichever applies. 
 
Part A - Non-residents and non-residents electing under section 216.1 
 
Line A: Enter the amount from line 236 of your return divided by Enter the 
amount from line 14 of Schedule A multiplied by 100 = ^%
 
If line A is 90% or more, your allowable amount of federal non-refundable tax 
credits is the amount on line 350 of your Schedule 1.
 
If line A is less than 90%, your allowable amount of federal non-refundable 
tax credits is 15.25% of the amounts on lines 316, 319, and 323 (other than 
the education and textbook amounts) plus the amount on line 349 of your 
Schedule 1.
 
Enter your allowable amount on line 39 on the back of your Schedule 1, 
Federal Tax. 
 
Part B - Non-residents and deemed non-residents electing under section 217 
 
Line A: Enter the amount from line 236 of your return divided by Enter the 
amount from line 14 of Schedule A multiplied by 100 = ^%
 
If line A is 90% or more, your allowable amount of federal non-refundable tax 
credits is the amount on line 350 of your Schedule 1.
 
If line A is less than 90%, your allowable amount of federal non-refundable 
tax credits is the lesser of: 
 
- the amount on line 350 minus lines 364, 313, and 319 from page 1, of your 
Schedule 1 ^
or 
- the amount of your income eligible for the section 217 election multiplied 
by 15.25% (see page 13 in the guide for the list of eligible income) = ^
 
Enter your allowable amount on line 39 on the back of your Schedule 1, 
Federal Tax.