Clear Data

T1 2024
Income Tax and Benefit Return
Protected B
for Non-Residents and Deemed Residents of Canada when completed

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. See the guide for more information about
supporting documents.
Step 1 – Identification and other information 9
Identification Canadian social insurance
First name Last name number (SIN), temporary tax Marital status on
number (TTN) or individual December 31, 2024:
tax number (ITN):
Mailing address (apartment - number, street) 1 Married

PO Box RR Date of birth 2 Living common-law

(Year Month Day)
3 Widowed
City Province/Territory/State
If this return is for 4 Divorced
Postal/ZIP code Country a deceased person,
enter the date of death 5 Separated
(Year Month Day)
Email address
6 Single

By providing an email address, you are registering for

email notifications and will no longer receive paper mail
Your language of correspondence: English
from the CRA. You agree to the Terms of use found at
canada.ca/cra-email-notifications-terms. Votre langue de correspondance : Français

Residence information
Your province or territory of residence on December 31, 2024: Your country of residence on December 31, 2024:
Other

Provinces or territories where your businesses had permanent

establishments if you were self-employed in 2024:

Your spouse's or common-law partner's information

Their first name Their Canadian SIN, TTN or ITN

Tick this box if they were self-employed in 2024. 1

Net world income for 2024 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

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Protected B when completed
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. 1 Yes 2 No
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? 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 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 income that is exempt under the Indian Act.
For more information about 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 training credit limit for the 2025 tax year. The information you provide may also be used to calculate
your Canada workers benefit for the 2024 tax year, if applicable, and your family's provincial or territorial benefits.

Information about your residency status

Tick the box that describes your residency status as of December 31, 2024
(see "Determining your residency status" in the guide):
I was a non-resident of Canada. 17700 1 Yes
I was a deemed non-resident of Canada. 17700 2 Yes
I was a deemed resident of Canada because I stayed in Canada for 183 days or more in 2024. 17700 3 Yes
I was a deemed resident of Canada for other reasons. 17700 4 Yes

Foreign property
If you were a deemed resident of Canada in 2024, answer the following question:
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 1 Yes 2 No
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.

Note: If you were a deemed resident of Canada in 2024, you have to report your income from all sources both inside and
outside Canada. The Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada has additional
information for certain lines.

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Protected B when completed
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

Employment income (box 14 of all T4 slips) 10100 1
Tax-exempt income for emergency services volunteers
(see line 10100 of the guide) 10105
Commissions included on line 10100 (box 42 of all T4 slips) 10120
Wage-loss replacement contributions (see line 10100 of the guide) 10130
Other employment income (see line 10400 of the guide) 10400 + 2
Old age security (OAS) pension (box 18 of the T4A(OAS) slip or applicable amount of the NR4-OAS slip) 11300 + 3
CPP or QPP benefits (box 20 of the T4A(P) slip or applicable amount of the NR4 slip) 11400 + 4
Disability benefits included on line 11400
(box 16 of the T4A(P) slip or applicable amount of the NR4 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 or applicable amount of the NR4 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 (use Federal Worksheet) 12100 + 10
Net partnership income (limited or non-active partners only) 12200 + 11
Registered disability savings plan (RDSP) income (see line 12500 of the guide) 12500 + 12
Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 14
Capital gains reduction (complete Schedule 3) 12701 – 0.00 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 or applicable amount of the NR4 slip) 12900 + 18
Taxable first home savings account (FHSA) income
(see the T4FHSA and the NR4 slips) 12905 + 19
Taxable FHSA income – other (see the T4FHSA and the NR4 slips) 12906 + 20
Other income (specify): 13000 + 21
Taxable scholarships, fellowships, bursaries and artists' project grants 13010 + 22
Add lines 1 to 13 and lines 16 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 of the T5007 slip) 14400 31
Social assistance payments 14500 + 32
Net federal supplements paid (box 21 of 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

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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 of all T4 slips and box 032 of 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
Pooled registered pension plan (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 income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + • 49
Deduction for CPP or QPP enhanced contributions
on employment income (complete Schedule 8
or Form RC381, whichever applies) (maximum $838.00) 22215 + • 50
Deduction for PPIP premiums on self-employment income
(complete Schedule 10) 22300 + • 51
Exploration and development expenses (complete Form T1229) 22400 + 52
Other employment expenses (see Guide T4044) 22900 + 53
Clergy residence deduction (complete Form T1223) 23100 + 54
Other deductions (specify): 23200 + 55
◄
Add lines 37 to 55. 23300 = – 56
Line 36 minus line 56 (if negative, show in brackets) Net income before adjustments 23400 = 57
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 – • 58
Line 57 minus line 58 (if negative, enter "0")
If negative, you may have a non-capital loss (see Form T1A) and the negative amount
is to be used for certain calculations (go to canada.ca/line-23600) Net income 23600 = 59

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Step 4 – Taxable income
Enter the amount from line 59 of the previous page. 60
Canadian Armed Forces personnel and police deduction
(box 43 of all T4 slips) 24400 61
Security options deductions (boxes 39, 41, 91 and 92 of T4 slips
or see Form T1212) 24900 + 62
Additional security options deduction (use Federal Worksheet) 24901 + 63
Other payments deduction (enter the amount from line 14700 if you did
not enter an amount on line 14600; otherwise, use Federal Worksheet) 25000 + 64
Limited partnership losses of other years 25100 + 65
Non-capital losses of other years 25200 + 66
Net capital losses of other years 25300 + 67
Capital gains deduction for qualifying business transfer
(complete Form T2048) 25395 + 68
Capital gains deduction (complete Form T657) 25400 + 69
Northern residents deductions (complete Form T2222) 25500 + 70
Additional deductions (specify): 25600 + 71
◄
Add lines 61 to 71. 25700 = – 72
Line 60 minus line 72 (if negative, show in brackets) = 73
Capital gains reduction add-back (complete schedule 3) 25999 + 0.00 74
Line 73 plus line 74 (if negative, enter "0") Taxable income 26000 = 75

Step 5 – Federal tax

Part A – Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.
If you are electing under section 217, enter whichever amount is more:
line 26000 above or line 16 of Schedule A. 76
Line 76 is more than Line 76 is more than Line 76 is more than
Line 76 is $55,867 but not $111,733 but not $173,205 but not Line 76 is more
$55,867 or less more than $111,733 more than $173,205 more than $246,752 than $246,752
Amount from line 76 77
Line 77 minus line 78 – 0.00 – 55,867.00 – 111,733.00 – 173,205.00 – 246,752.00 78
(cannot be negative) = = = = = 79
Line 79 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 80
percentage from line 80 = = = = = 81
Line 81 plus line 82 + 0.00 + 8,380.05 + 19,832.58 + 35,815.30 + 57,143.93 82
Federal tax on
taxable income = = = = = 83
Enter the amount from line 83 on line 129 and continue at line 84.

Part B – Federal non-refundable tax credits

Basic personal amount (use Federal Worksheet) (maximum $15,705) 30000 84
Age amount (if you were born in 1959 or earlier) (use Federal Worksheet) (maximum $8,790) 30100 + 85
Spouse or common-law partner amount (complete Schedule 5) 30300 + 86
Amount for an eligible dependant (complete Schedule 5) 30400 + 87
Canada caregiver amount for spouse or common-law partner or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 88
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 + 89
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $2,616 = 30500 + 90
Add lines 84 to 90. = 91

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Protected B when completed
Part B – Federal non-refundable tax credits (continued)
Enter the amount from line 91 of the previous page. 92
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies)
through employment income 30800 • 93
on self-employment income and other earnings 31000 + • 94
Employment insurance premiums:
through employment (see line 31200 of the guide) 31200 + • 95
on self-employment and other eligible earnings (complete Schedule 13) 31217 + • 96
Provincial parental insurance plan (PPIP) premiums paid
(box 55 of all T4 slips) (maximum $464.36) 31205 + • 97
PPIP premiums payable (complete Schedule 10):
on employment income 31210 + • 98
on self-employment income 31215 + • 99
Volunteer firefighters' amount (VFA) 31220 + 100
Search and rescue volunteers' amount (SRVA) 31240 + 101
Canada employment amount:
Enter whichever is less: $1,433 or line 1 plus line 2. 31260 + 102
Home buyers' amount (maximum $10,000) 31270 + 103
Home accessibility expenses (use Federal Worksheet) (maximum $20,000) 31285 + 104
Adoption expenses 31300 + 105
Digital news subscription expenses
(see line 31350 of the guide) (maximum $500) 31350 + 106
◄
Add lines 93 to 106. = + 107
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 108
Add lines 92, 107, and 108. = 109
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,872) 31600 + 110
Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 111
Add lines 109 to 111. = 112
Interest paid on your student loans (see Guide P105) 31900 + 113
Your tuition, education and textbook amounts (complete Schedule 11) 32300 + 114
Tuition amount transferred from a child or grandchild 32400 + 115
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 116
Add lines 112 to 116. = 117
Medical expenses for self, spouse or common-law partner and your
dependent children under 18 years of age 33099 118
Amount from line 23600 × 3% = 119
Enter whichever is less: $2,759 or the amount from line 119. – 120
Line 118 minus line 120 (if negative, enter "0") = 121
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 122
◄
Line 121 plus line 122 33200 = + 123
Line 117 plus line 123 33500 = 124
Federal non-refundable tax credit rate × 15% 125
Line 124 multiplied by the percentage from line 125 33800 = 126
Donations and gifts (complete Schedule 9) 34900 + 127
Line 126 plus line 127 Total federal non-refundable tax credits 35000 = 128

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Protected B when completed
Part C – Net federal tax
Enter the amount from line 83. 129
Federal tax on split income (TOSI) (complete Form T1206) 40424 + • 130
Line 129 plus line 130 40400 = 131
If you are a deemed resident of Canada, enter the amount from line 35000.
If you are a non-resident of Canada (including a non-resident electing
under section 217 or section 216.1), complete Schedule A and Schedule B
to calculate the amount to enter. 132
Federal dividend tax credit (see line 40425 of the guide) 40425 + • 133
Minimum tax carryover (complete Form T691) 40427 + • 134
◄
Add lines 132 to 134. = – 135
Line 131 minus line 135 (if negative, enter "0") Basic federal tax 42900 = 136
Federal surtax (see guide) + 137
Line 136 plus line 137 = 138
Federal foreign tax credit (complete Form T2209) 40500 – 139
Line 138 minus line 139 = 140
Recapture of investment tax credit (complete Form T2038(IND)) + 141
Line 140 plus line 141 = 142
Federal logging tax credit (see guide) – 143
Line 142 minus line 143 (if negative, enter "0") Federal tax 40600 = • 144
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 145
Investment tax credit (complete Form T2038(IND)) 41200 + • 146
Labour-sponsored funds tax credit (see line 41400 of the guide)
Net cost of shares of a
provincially registered fund 41300 Allowable credit 41400 + • 147
◄
Add lines 145 to 147. 41600 = – 148
Line 144 minus line 148 (if negative, enter "0") 41700 = 149
Section 217 tax adjustment (if you are electing under section 217 and entered the amount from
line 16 of Schedule A on line 76 of your return, complete Schedule C) 41450 – 150
Line 149 minus line 150 = 151
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 + • 152
Special taxes (see line 41800 of the guide) 41800 + • 153
Add lines 151 to 153. Net federal tax 42000 = 154

Step 6 – Refund or balance owing

Amount from line 42000 155
CPP contributions payable on self-employment income and other earnings
(complete Schedule 8 or Form RC381, whichever applies) 42100 + • 156
Employment insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13) 42120 + 157
Social benefits repayment (amount from line 23500) 42200 + 158
Provincial or territorial tax (complete Form T2203, if applicable) (see line 42800 of the guide) 42800 + • 159
Add lines 155 to 159. Total payable 43500 = • 160

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Protected B when completed
Step 6 – Refund or balance owing (continued)
Enter the amount from line 160 of the previous page. 161
Total income tax deducted
(see line 43700 of the guide) 43700 • 162
Tax transfer for residents of Quebec 43800 – • 163
◄
Line 162 minus line 163 43850 = 164
Refundable Quebec abatement (see line 44000 of the guide) 44000 + • 165
CPP or QPP overpayment (see line 30800 of the guide) 44800 + • 166
Employment insurance (EI) overpayment
(see line 45000 of the guide) 45000 • 167
Amount from line 31210 – 168
Net EI overpayment
45100 =
◄
Line 167 minus line 168 (if negative, enter "0") + 169
Refundable medical expense supplement (use Federal Worksheet) 45200 + • 170
Canada workers benefit (CWB) (complete Schedule 6) 45300 + • 171
Canada training credit (CTC) (complete Schedule 11) 45350 + • 172
Multigenerational home renovation tax credit (MHRTC)
(complete Schedule 12) 45355 + • 173
Refund of investment tax credit (complete Form T2038(IND)) 45400 + • 174
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + • 175
Employee and partner GST/HST rebate (complete Form GST370) 45700 + • 176
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 × 25% = 46900 + • 177
Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 178
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + • 179
Tax paid by instalments 47600 + • 180
◄
Add lines 164 to 166 and 169 to 180. Total credits 48200 = – 181
Line 161 minus line 181
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 = 182

Refund 48400 • Balance owing 48500 •

For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2025.
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,
go to canada.ca/payments.

I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
attached document is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
Sign here Was a fee charged? 49000 1 Yes 2 No
It is a serious offence to make a false return. EFILE number (if applicable) 48900

Telephone number Date 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 • 48600 •

48700 48800
this area.

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