Uh-oh, your tax return isn't saving. Please log in again to continue.
Your 2024 Tax Return
About you
To get started, we'll need some basic information from you.
Required to auto-fill return.
YYYY-MM-DD
For updates on their return.
Please review the CRA's guide and Revenu Québec's guide for how to complete a final return. You will need to print and mail this return to the CRA. If you prepare multiple final returns, you'll also need to print and mail this return to Revenu Québec.
Auto-fill & add forms
File faster by automatically importing information to your return and add any remaining forms you need.
Personal information
Let's get back to filling out your personal information.
NETFILE Access Code
For the 2024 tax year, prior to filing your tax return electronically, you will be asked to enter an Access code. This code does not apply to you if you are filing your tax return for the first time.
Your unique Access code can be found on your Notice of Assessment (NOA) for the previous tax year. This eight-character Access code is made up of numbers and letters and is located on the right side of your NOA. The placement and labelling of the Access code differs slightly depending on the version of the NOA you are looking at, but will always be on the right side of the NOA.
On the paper version of your NOA as well as the PDF version in My Account, the Access code is not labelled, but can be found directly underneath the Date issued at the top right of the page. If you are viewing your NOA in My Account or using the NOA via Tax Software service in certified tax software, the Access code is found directly under the Notice details box at the top right of the page.
You will have to enter your Access code after your name, date of birth, and social insurance number. While this Access code is not mandatory, if you do not enter your Access code, you will not be able to use any information from your 2024 tax return when confirming your identity with the Canada Revenue Agency. You will have to rely on other information for authentication purposes.
We have to ask because it affects some calculations
Canada Carbon Rebate
Organ and tissue donor registry
Manitoba Tax Credits
Ontario Trillium Benefit
Revenu Québec
Work Telephone
CRA and Revenu Québec My Account
Online mail
Telephone number
Confirm telephone number
Add last year's forms
This is helpful if your tax return is similar each year - we'll also automatically add your carry-forward amounts. Make sure to auto-fill this year's tax information first.
Manage tax forms
Here's where you can review any auto-filled information, complete, edit or delete any of the forms on your return.
Find income tax forms, deductions, and credits
Missing a form? Search for it here.
Complete the About You section to add something to your tax return.
Review & optimize
We'll double-check your return to make sure you're maximizing your refund.
We found some errors, warnings, and suggestions that need you to address. Once you’re done, check and optimize your tax return again for a final look.
We found some warnings and suggestions that need you to address. Once you’re done, check and optimize your tax return again for a final look.
Errors
Oops! There's a problem with something you entered. You can find the problem by clicking on the red numbers in the side bar. Click on "Fix it" to jump to the first problem.
The amount of GST/HST and QST collected cannot exceed the amount of gross sales, commissions, fees, or gross professional fees earned. Please double check the amount of collected GST/HST and QST entered on your T2125.
You indicated that you have flipped a property in the year, and that none of the eligible life events apply to your situation. You must report that income in the Business Income section and indicate in the Identification section that it relates to a flipped property.
You've reported CPP2 contributions (box 16A), but no CPP contributions (box 16). Please double check your T4 slips. If they are correct, and you have entered all of your T4 slips, you may need to contact your T4 slip providers as you must have amounts in box 16 to have amounts in box 16A.
You've reported QPP2 contributions (box 17A), but no QPP contributions (box 17). Please double check your T4 slips. If they are correct, and you have entered all of your T4 slips, you may need to contact your T4 slip providers as you must have amounts in box 17 to have amounts in box 17A.
You need to provide more information on your T2121. Please enter one of more of the following: Partnership business number, Tax shelter identification number, Québec identification number, or your income and/or expenses.
You need to provide more information on your T2042. Please enter your Québec identification number, your income and/or your expenses.
You have to report your employment expenses to be able to claim the GST/HST and QST Rebate. These amounts can be reported on the following forms, depending on which is related to your situation: Quebec dues in Annual Union, Professional or Like Dues, Union dues on the RL-1, Employment Expenses (T777), Business, Professional, and Commission Income (T2125), Farming income (T2042), Fishing income (T2121), or the RL-15 if applicable.
You need to provide more information about your rental income. Please enter your income and/or expenses (all entries cannot be zero).
The shared section is only present on one of your returns. Please delete that section and add it back to clear this error.
We see that you didn't report any taxable income this year. If you earned any taxable income in 2024, make sure to report it. If you did not, select "I did not".
Please verify the seven amounts in the top of the FHSA Contributions & Income section, particularly the Variable B amount, against your 2023 Notice of Assessment (NOA) to ensure the entered amounts match your NOA.
It looks like you imported information from multiple sources (i.e. CRA and Wealthsimple) to prepare your return. Make sure you haven't duplicated any forms or sections before you submit.
You indicated that you would apply for the Trillium Benefit but you didn't include all the necessary information. You must apply for at least one credit and complete Part A.
You must pay a premium under the Québec Prescription Drug Insurance Plan.
You must select an option in addition to "Other" to indicate who owned, rented or subletted the home you're living in for the Québec caregiver tax credit for your dependant(s).
You must select an option in addition to "Other" to indicate who owned, rented or subletted the home you're living in for the Québec caregiver tax credit for your partner.
You and your partner can't both claim the Québec caregiver tax credit for each other. Remove the credit on either your or your partner's return.
Because you indicated that you have services included in your rent on the Tax Credit for Home-Support Services for Seniors, you need to enter the amount of your monthly rent. This amount cannot be zero.
You can't create or increase a rental loss by claiming CCA. Your rental loss is currently , and you are currently claiming in CCA. Please adjust your CCA claim accordingly.
You can't create or increase a Québec rental loss by claiming CCA. Your rental loss is currently , and you are currently claiming in CCA. Please adjust your Québec CCA claim accordingly.
You reported income from a communal organization on a T3 slip. Have you also reported this income on a T2125? You must report this income to complete your return.
You did not receive any OAS in 2024. If you did, add a T4A(OAS).
You did not receive a pension adjustment in 2024. If you did, make sure to report it.
You reported employment expenses but the RL-1 slip of the T4/RL-1 you linked this employment expense to has no employment income. If you didn't have employment income, you can't claim these employment expenses.
Because you indicated that you are a salaried employee or an employee who earns commissions and you want to claim a deduction for employment expenses, you must add a TP-64.3.
To carry back a Québec loss, you must print and mail in form TP-1012.A.
Please ensure your direct deposit information is accurate before amending your Québec tax return.
You reported a deemed limited partnership loss in box 108 of a T5013. You must also either 1) enter amounts in boxes 104 and 110 of that slip, or 2) report your rental loss on a T776. If your T5013 slip does not have either box 104 or 110, enter 0 in box 110 for that slip.
Are any of your deductions related to CCA or carrying charges on film property?
Is your rental loss (or your non-capital loss from a prior year) related to CCA or carrying charges on your rental property?
Is any of your income, or are any of your deductions, from tax shelters or limited partnerships?
Are any of your deductions related to resource property or flow through shares?
The total tax deducted on line 68040 of the T1032 can't equal the total of the inputs on lines 68020, line 68026, and 68025. You may need to review the Pension Income section and/or any pension income slips to fix this error.
You reported CPP contributions in box 16 of a T4 slip, but did not report the related income.
Because you designated the UCCB to you must report at least as his or her net income in the Your Dependants section.
You reported of eligible RRSP transfers. RRSP transfers are used to offset the related pension, retirement, or other income. Please either reduce your transfers or report your income.
You indicated that you paid EI premiums with respect to your business or fishing income. You must report those EI premiums in box 18 of a T4 slip.
Please report at least one type of fishing income (even if the amount is $0). If you aren't a fisher, please remove the section from your return.
Please report at least one type of farming income (even if the amount is $0). If you aren't a farmer, please remove the section from your return.
You can only claim the Canada caregiver amount for up to 22 children under 18.
You can only claim the caregiver amount for up to 22 dependants.
You must select at least one type of property on your T1135.
You must select at least one country on your T1135.
You must report at least one type of property on your T1135.
On the T1135, you entered a maximum during the year amount that was lower than an amount at year end. Do you wish to proceed?
There are errors on return. You must fix the errors to continue.
To submit your return without an account, you must agree to our Terms of Service.
We will not save your tax return unless you sign up for a Wealthsimple Tax account.
The deadline to make an election to stop paying CPP on your self-employment income for the 2024 return has passed. You can only choose 'No election' or 'Prior year election'.
Warnings
Thanks for using Auto-fill my return! Remember, it's still your responsibility to report all your income on your return. The CRA may not have all your information on file.
Be sure to review your Québec relevés before submitting; they were not populated through Auto-fill my return from the CRA. Import your relevés from Revenu Québec to complete your Québec return.
Thanks for using Wealthsimple import! Remember, it's still your responsibility to report all your income on your return. We may not have all your information on file.
Thanks for importing your slips from Revenu Québec! Remember, it's still your responsibility to report all your income on your return. Revenu Québec may not have all your information on file.
Be sure to review your federal slips before submitting; they were not populated through Revenu Québec import. Use Auto-fill my return to complete your federal return.
When you used Auto-fill my return, the CRA indicated that you haven't yet filed tax returns for the following years: .
If you try to NETFILE and see any of these error codes, you won't be able to submit your return electronically right now. These errors are caused by issues within CRA's systems:
NETFILE Error 90308 : Related to CPP/QPP
NETFILE Error 95031 : Related to CPP/QPP
We've notified CRA about these errors, and they have confirmed they are working on resolutions. However, no timeline has been provided at this time.
If you encounter any of these errors, you can either print and mail your return now or check back later. We will update this notice once these errors have been resolved.
NETFILE now accepts 2017 to 2024 returns. If you are planning on submitting any of those returns within the next two days, please submit them in order (oldest first). Are you planning on submitting more than one 2017 to 2024 returns within two days?
NETFILE now accepts 2017 to 2024 returns. If you need to submit any prior year returns, please submit them in order (oldest first). Will you submit any prior year returns today or within the next two days?
When you used Auto-fill my return, the CRA indicated that you're signed up to receive correspondence from CRA electronically. Your Notice of Assessment will appear in CRA My Account.
When you used Auto-fill my return, the CRA indicated that you're signed up to receive correspondence from CRA by mail. Sign up to receive correspondence online.
When you used Auto-fill my return, the CRA indicated that all future refunds will be held until all outstanding returns have been filed. This may include, but is not limited to, any outstanding GST/HST returns.
When you used Auto-fill my return, the CRA indicated that you held foreign property, but you answered No to this question. If this is still true, you'll need to complete the T1135.
When you used Auto-fill my return, the CRA indicated:
the last 3 digits of the postal code on your home address are
the last 3 digits of the postal code on your mailing address are
Note: CRA only sends the last 3 digits of the postal code, however the entire postal code is on file.
Are you sure you want to file your tax return without entering your Access code? If you do not enter your Access code, you will not be able to use information from your 2024 tax return when confirming your identity with the CRA.
If you changed your name, address, or direct deposit information, you must notify the CRA before submitting your return. You can do this through CRA My Account or by calling 1‑800‑959‑8281.
By providing your email address, you will stop receiving paper mail from the CRA and will instead receive an email notification when mail is available in My Account. You will need to register for My Account to access your Notice of Assessment or Reassessment, and any other CRA mail that is available online. To register for My Account, go to: My Account for individuals - CRA sign-in - Canada.ca.
Since your marital status has changed, your benefit and credit payments may be impacted if you did not previously inform the Canada Revenue Agency (CRA). The CRA will send you a redetermination notice if a recalculation determines that you were paid too much or too little. You can go to benefits calculator to estimate any potential changes to your payments.
Be sure to print and mail your TP-348, with part 3 certified by your employer. Whether you choose to mail or NetFile your return, this form must be mailed to Revenu Québec.
Please review the amount of the senior assistance tax credit that is claiming. Your total claim may have changed since you answered this question.
You indicated that you received or disposed of virtual currency. Be sure to declare the income related to virtual currency either as capital gains/losses or as business income, depending on the nature of your transactions.
You indicated that you were a single parent or lived alone for all of 2024, however in the Solidarity Tax Credit section the number of people who lived in your home is more than 1. Please update your response.
If you moved, pleaseYour address may be out of date. Please change your address with the CRA before submitting your return.
You've reported employment income on a T4 slip, but no pension income on a T4A, a T4A(P), or a T4A(OAS). Please review your return to ensure you've reported your income in the correct sections in Wealthsimple Tax.
You have two T4 slips with the same amount in box 14. We recommend checking to ensure you haven't accidentally entered the same slip twice.
You have two T4A slips with the same amount in box 16. We recommend checking to ensure you haven't accidentally entered the same slip twice.
You have two T4A(P) slips with the same amount in either box 14, 16, or 22. We recommend checking to ensure you haven't accidentally entered the same slip twice.
You have two T5008 slips with the same amount in box 21. We recommend checking to ensure you haven't accidentally entered the same slip twice.
You have two T3 slips with the same amount in either box 50, 32, 21 or 25. We recommend checking to ensure you haven't accidentally entered the same slip twice.
You have two T5 slips with the same amount in either 25, 11, 13 or 15. We recommend checking to ensure you haven't accidentally entered the same slip twice.
We didn't include the amount from box 18 of the T4A(P) (death benefit) in line 11400. Please add this amount to either the T3 Trust Return or the beneficiary's return.
There might be a duplicate entry for one (or more) of your dependants. Please review the Your Dependants section and delete any duplicates.
You answered "YES" to the question, "Did you own or hold specified foreign property where the total cost amount of all such property, at any time in the year, was more than CAN$100,000?" Therefore, you are required to file Form T1135, Foreign Income Verification Statement, if you have not already done so. There are substantial penalties for not completing and filing Form T1135 by the due date. If you have provided incomplete information, omitted information, or have not filed Form T1135 in prior years, the Canada Revenue Agency (CRA) encourages you to come forward and correct your tax affairs through the Voluntary Disclosures Program (VDP). For more information see Form T1135.
Some of your amounts entered are exceptionally high. We recommend you review all entries on any of the following slips: RL-1, RL-2, T4, T4A, T4A(OAS), T4A(P), T4RIF, T4RSP, T4A-RCA, RL-6, RL-18.
Your income on your Québec tax return is different than your income on your federal tax return.
The amount in box 17 of your T4 slip exceeds the QPP yearly maximum contribution, so we recommend you review your T4(s) before submitting. Any overcontribution will be claimed on line 452 of your TP-1 return.
We recommend you review box A of your RL-1 slips. Normally, the difference between box A of your RL-1 and box 14 of your corresponding T4 should equal to the amount in box J of your RL-1. If the amounts are correct, you can ignore this warning.
We recommend you review your T4/RL-1 slips. If you received an RL-1 where the amount in box A is equal to the amount in box J, change the answer to "Did you receive a corresponding RL-1 slip?" to "No" and follow these instructions.
You indicated that you received, held, or disposed of virtual currency in 2024. Be sure to declare any income related to virtual currency either as capital gains or losses, business income, and/or rental income, depending on the nature of your transactions if applicable.
You're receiving the career extension tax credit. You need to specify the amount of income you received before your birthday to ensure the tax credit is calculated properly.
If the Québec Caregiver credit is being claimed for the first time, please send form TP-752.0.14 to Revenu Québec.
At 65 you were automatically registered for the Québec prescription drug insurance plan. Make sure your private group insurance plan provides coverage at least equal to public plan coverage. If it doesn't, change your answer to No. Learn more.
You did not receive any OAS in 2024. If you are not entitled to receive it because you immigrated to Canada, in which year did you immigrate?
You reported the same amount for a medical receipt as an amount reported as a medical expense on your slip. Don't enter an amount reported in box 85 of your T4, box 135 of your T4A, or box J of your RL-1 in the medical expense section.
You reported employment expenses but haven't entered any employment income.
You reported expenses on more than one employment, self-employment, or rental statement. Ensure that you don't claim the same expenses or receipts twice.
NETFILE only allows up to twelve financial statements. You'll need to print & mail your return.
You and have the same income. Who will claim the SK amount for childrenPEI amount for childrenNS amount for young childrenNU amount for young childrenON tax reductions for dependants?
Does have a valid T2201 (Disability Tax Credit Certificate) on file with the CRA, and is that T2201 registered on your account with the CRA? If you answer "It is", but T2201 is not registered on your account, your return will be rejected by NETFILE.
You claimed a pension splitting deduction of but indicated net income was only . We recommend that you review net income before submitting your return. If it's correct you can ignore this warning.
When claiming a foreign tax credit, you indicated that you reported your foreign income elsewhere. This message is to confirm that you reported that foreign income elsewhere on this Wealthsimple Tax return (e.g., in a T-slip, or similar). If not, please select a different option in that section.
At the end of 2023 you had a balance in your lifelong learning plan or home buyers' plan. Please review the RRSP section to ensure you've entered your required repayment, if any, for 2024.
You claimed a GST rebate in 2023 but didn't report that amount as income this year.
You indicated you have a child born in 2024 or 2023 and you did not report parental benefits (EI) on your return. If you did not receive EI payments in 2024 you can ignore this message.
The amount in box 20 of your T4A(P) slip does not equal the sum of the amounts in boxes 14 to 19. Please ensure you've entered all amounts correctly before submitting.
The total of the amounts in box 16 of your T4 slips seems high, so we recommend you review these slips before submitting. If they're correct you can ignore this message.
You indicated that you were exempt from CPP on your T4 slip (box 28) but you also reported CPP contributions in box 16. We recommend you review your T4 slips before you submit.
You didn't report CPP or QPP premiums (box 16 or 17) on a T4 slip but didn't indicate you were exempt from CPP. We recommend reviewing your T4 slip(s).
There may be a typo in box 26 of your T4 slip. We recommend you review your T4 slips before you submit your return. If box 26 is correct you can ignore this message.
The total of the amounts in box 18 of your T4 slips seems high, so we recommend you review these slips before submitting. If they're correct you can ignore this message.
You indicated that you were exempt from EI on your T4 slip (box 28) but you also reported EI contributions in box 18. We recommend you review your T4 slips before you submit.
You didn't report EI premiums (box 18) on a T4 slip but didn't indicate you were exempt from EI. We recommend reviewing your T4 slip(s).
You reported an amount in box 24 or box 26 of a T4 slip but did not report any income on that slip. We recommend you review your T4 slips before submitting your return.
There may be a typo in box 24 of your T4 slip. We recommend you review your T4 slips before you submit your return. If box 24 is correct, you can ignore this message.
You've entered a very low FX rate on a T5 slip. You should review this rate before filing your return. If it's correct you can ignore this message.
You've entered a very low FX rate when reporting your foreign income. You should review this rate before filing your return. If it's correct you can ignore this message.
You've entered a very low FX rate when reporting your foreign pension income. You should review this rate before filing your return. If it's correct you can ignore this message.
You've entered a very low FX rate on your T1135. You should review this rate before filing your return. If it's correct you can ignore this message.
When reporting your business income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.
When reporting your fishing income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.
When reporting your farming income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.
When reporting your rental income you claimed CCA for class 10 or class 10.1 on the CCA tab. If this is a personal vehicle we suggest you use the motor vehicle tab instead.
Because you entered an amount for GST/HST and QST collected on your T2125, you need to add a Québec identification number.
The amount of GST/HST and QST collected is higher than it should be based on the combined GST/HST and QST rate. Please review your T2125 section.
You have claimed business expenses but have not reported any business income. Please refer to the IN-155 guide to determine if you are considered to have carried on a business.
You've entered an amount in UCC start for federal or Québec CCA tables, normally you'd have an amount in both.
You've entered an amount in UCC start for federal or Québec CCA tables, normally you'd have an amount in both.
You've entered an amount in UCC start for federal or Québec CCA tables, normally you'd have an amount in both.
You've entered an amount in UCC start for federal or Québec CCA tables, normally you'd have an amount in both.
You have a farming loss. Please review the CNIL section and complete fields 68080 and 68100 if they apply to you. If they don't apply, ignore this message.
You have a fishing loss. Please review the CNIL section and complete fields 68080 and 68100 if they apply to you. If they don't apply, ignore this message.
You reported an LP loss or a rental loss. If you have a T5013 with an amount in box 108, you must report it. If you don't have a T5013, ignore this message.
You reported partnership income on an RL-15. Normally the amount in box 1 will be equal to the sum of the amounts in boxes 1-1, 1-2, 1-3, 1-4, and 1-5. Please double check your RL-15 to ensure you haven't made any typos.
You are claiming an additional residency amount for the northern residents deduction and is also claiming the northern residents deduction. If you and are claiming the deduction for the same dwelling, you may not claim the additional residency amount for that period.
You may have incorrectly entered your unused contributions in the RRSP section. Unused contributions are not the same thing as your deduction limit.
You may have incorrectly entered your unused contributions in the RRSP section. They aren't your deduction limit minus your contributions.
You may have incorrectly entered your unused contributions in the RRSP section. Most people don't have over $5,000 in unused contributions. If you're sure you entered the correct amount, you can ignore this message.
You may have excess RRSP contributions. If so, you might need to file a paper T1-OVP form.
You reported scholarship income for a full-time educational program but didn't report any full-time months in the Tuition section.
You reported scholarship income for a part-time educational program but didn't report any part-time months in the Tuition section.
You indicated in the Property Flipping section that you disposed of real estate, but you have not reported any capital gains or business income. If you flipped property, you must report the income in the appropriate section.
If you received income from an RESP you should have received a T4A slip. These slips are often sent to the wrong address, so you may want to follow up with your financial institution before filing your return. If you don't have an RESP, you can ignore this message.
There is an entry at line 23200. Please note that if any portion of the amount at line 23200 includes a deduction for Federal COVID-19 benefits received in a prior year and repaid in 2024, the total amount of Federal COVID-19 benefits repaid in 2024 can only be claimed as a deduction on your 2024 tax return. No amount can be claimed on the return for the year in which the Federal COVID-19 benefits were received.
If you haven't already, you should apply for the $1,200 BC Education Training and Savings Grant for your child. You must apply for this grant between their sixth and ninth birthdays.
You may be eligible for the work premium tax credits.
You may be eligible to designate a dependant to increase the work premium tax credit.
You may be eligible to claim the tax credit for Home-Support Services for Seniors.
You may be eligible for the Ontario Energy and Property Tax Credit and/or the Northern Ontario Energy Credit.
You may be eligible for the Senior Homeowners' Property Tax Grant.
You may be eligible for the Solidarity Tax Credit.
You may be eligible for the Tax Shield.
You may be able to increase your refund or decrease your balance by making an RRSP contribution on or before March 3, 2025.
You may be eligible for the Amount for Person Living Alone.
We suggest you link your return with return. Learn more.
If you moved for work or school, you may be able to deduct moving expenses.
You have unused moving expenses from last year. If you've got the same job add the moving expenses section and complete the carryforward section.
You have unused workspace-in-home expenses from last year. If you've got the same job add a T777 to your return and complete the work-space-in-the-home tab.
You have unused donations from last year. Add this section to your return to either claim them or carry them forward to next year.
You have unused student loan interest from last year. Add this section to your return to either claim it or carry it forward to next year.
You claimed CPP disability benefits but did not claim the disability amount. If you have a valid T2201 on file with the CRA you should claim this tax credit. Learn more.
You participated in the Home Buyers' Plan so you may also qualify for the Home Buyers' Amount.
You have an amount in box 87 of your T4 slip so you may be eligible for the firefighter's amount or search and rescue volunteer credit.
When you used Auto-fill my return, the CRA indicated that you have a home buyer's plan required repayment of in 2024. If you made RRSP contributions you should report them and consider designating them as a repayment. Your 2025 remaining balance is .
When you used Auto-fill my return, the CRA indicated that you have a life long learning plan required repayment of in 2024. If you made RRSP contributions you should report them and consider designating them as a repayment. Your 2025 remaining balance is .
You should consider designating your RRSP contributions as a repayment to your home buyer's plan or life long learning plan.
You've indicated you'll transfer either your federal or provincial tuition amount to someone. You may want to transfer both the federal and provincial amounts.
You have eligible pension income that you might be able to split with .
You're claiming pension income from your partner and you have a social benefit repayment. You may want to consider splitting less pension income and keeping all of your Old Age Security income.
Would you like to receive your Québec refund before your return has been processed?
Would you like to transfer part of your Québec refund to decrease your partner's balance owing?
Because you live in the territories, you may be eligible for the northern residents deduction.
Because you live in Yukon and have a CCA claim or ending UCC amount, you may be eligible for the Yukon Business Carbon Price Rebate.
Because you claimed the amount for recent graduates in a remote region, you may be eligible for the northern residents deduction.
If was in school or prison for part of the year, you may be eligible to claim part of the child care deduction.
You have a loss that you may be able to carry back to a prior year.
You had a non-capital loss last year which you may be able to apply to this year. You can confirm whether you have unused losses by using CRA My Account or by calling the CRA.
You reported capital gains in the year. If you have unused capital losses from prior years, you may use them to reduce your taxable income. You can confirm whether you have unused losses by using CRA My Account or by calling the CRA.
You reported capital gains and you had unused capital losses last year. You may want to use these losses to reduce your income. You may also have unused capital losses from a prior year. Find this information on CRA My Account or by calling the CRA.
You have unused capital losses from last year. We recommend adding the Prior Year Loss section so we can continue to carry these losses forward for you.
You have an alternative minimum tax carryover from 2023 that you may be able to use to reduce your 2024 tax.
If you paid GST or HST on your employment expenses, union dues, or professional fees, you may be entitled to a GST/HST rebate.
You entered a CCA class that allows you to add an additional 30% of last year's CCA claimed for this class. Calculate 30% of the CCA claimed last year and add it to the amount in the Max CCA column, enter this new amount in the CCA claimed column.
You entered a CCA class that allows you to add an additional 30% of last year's CCA claimed for this class. Calculate 30% of the CCA claimed last year and add it to the amount in the Max CCA column, enter this new amount in the CCA claimed column.
You entered a CCA class that allows you to add an additional 30% of last year's CCA claimed for this class. Calculate 30% of the CCA claimed last year and add it to the amount in the Max CCA column, enter this new amount in the CCA claimed column.
You entered a negative amount in box 104 of a T5013 slip. To claim this loss on your return you need to enter your at-risk amount in box 105.
You've transferred too much federal tuition from your dependant(s). You should transfer no more than this year.
You've transferred too much provincial/territorial tuition from your dependant(s). You should transfer no more than this year.
You have federal transfer tax of that's being applied to your Québec return. You can review or change this amount in the Transfer Tax section.
Your business or rental section includes a repair or maintenance expense. If you paid someone for the repairs or maintenance, we recommend you include more details.
If your banking information has changed, you should update your direct deposit details with the CRA before submitting your return.
Get your federal refund faster with direct deposit. Sign up for direct deposit or update your banking details with the CRA before your submit your return.
Sign up for direct deposit or change your banking details with Revenu Québec.
You claimed the disability amount last year but haven't claimed it this year. Complete the Disability Amount section if you're still eligible for this credit.
Last year, you transferred a dependant's unused disability amount. Complete the Your Dependants section if you're still eligible to transfer this credit.
Last year, you transferred your partner's unused disability amount. Complete the Your Partner section if you're still eligible to transfer this credit.
You claimed the Québec disability amount last year but haven't claimed it this year. Complete the Disability Amount section if you're still eligible for this credit.
When you used Auto-fill my return, the CRA indicated that you may be able to transfer your partner's unused diability amount. Complete the Your Partner section if you want to transfer this credit.
When you used Auto-fill my return, the CRA indicated that you may be able to transfer a dependant's unused diability amount. Complete the Your Dependants section if you want to transfer this credit.
We'll optimize your tax return to ensure that you carry forward any amounts you don't benefit from claiming this year. You can override the results in this section.
We'll optimize your tax return to ensure that you carry forward any amounts you don't benefit from claiming this year. You can override the results in this section.
Lock your amounts so they won’t change if you use the automatic optimizer
Credits and deductions
This yearThis year
Maximum
Action
Canada caregiver amount for infirm children
Home accessibility expenses
Home buyers' amount
Adoption expenses
Canada caregiver amount
Federal tuition amount transferred from a child
Medical expenses for self, partner and dependant children
Allowable amount of medical expenses for other dependants
Federal political contributions
Donations to registered charities
Donations to government bodies
Donations to prescribed universities outside Canada
Donations to the UN and charities outside Canada
Donations of food (eligible farmers only)
Ecological gifts and gifts of cultural property
Québec donations to registered charities
Québec donations to government bodies
Québec donations to a registered museum, cultural, or communications organization
Québec donations to the U.N. or a prescribed foreign university
Québec donations of food products
Québec donations of a public work of art (50%)
Québec donations of a public work of art (25%)
Québec donations of a work of art to a Québec museum
Québec donations of a building for cultural purposes
Québec gifts of cultural property
Québec ecological gifts
Québec gifts of musical instruments
Québec gift of cultural property of public work of art at 50%
Québec gift of cultural property of public work of art at 25%
Québec gift of cultural property of work of art to a Québec museum
Québec large cultural donation
Québec cultural patronage
Manitoba personal tax credit
Manitoba education property and school tax credits
Manitoba renters tax credits
adoption expenses
children's fitness expenses
children's arts expenses
Active Families benefitchildren's wellness credit
physical activity credit
children's sports and arts tax credit
BC political contributions
Manitoba fitness expenses
low-income tax reduction
amount for young children
Nunavut amount for young children
Ontario tax reduction (for dependants)
Ontario political contributions
Saskatchewan amount for children
Saskatchewan home buyers' amount
tuition amount transferred from a child
amount for infirm dependants age 18 or older
British Columbia caregiver amount
Ontario caregiver amount
caregiver amount
Québec medical expenses for services not available in your area (line 378)
Québec medical expenses (line 381)
Québec inferitility expenses
medical expenses for other dependants
Québec Home buyers' tax credit
Québec Senior Assistance tax credit
Manitoba fertility expenses
BC home accessibility expenses
NB home accessibility expenses
Québec age amount, amount for a person living alone and amount for retirement income
Québec amount for a child under 18 enrolled in post-secondary studies
Québec amount for other dependants
Québec child care credit
Québec credit for caregivers housing an eligible relative or cohabiting with an eligible relative
Québec credit for caregivers supporting an eligible relative
Québec credit for caregivers supporting an elder without an impairment
Québec adoption credit
Québec child fitness credit
Québec child arts credit
Québec student loan interest
N/A
Québec tuition credit at 20% rate
N/A
Québec tuition credit at 8% rate
N/A
Québec labour-sponsored fund FTQ
N/A
Québec labour-sponsored fund CSN
N/A
Québec work premium
Québec tax shield
Include tax-exempt income for Canada workers benefit
Ontario Trillium Benefit (OEPTC and NOEC) monthly amount
Ontario senior homeowners' property tax grant annual amount
Québec Solidarity tax credit annual amount
Canada child benefit monthly amount
Québec Family Allowance quarterly amount
2025 RRSP contribution room
Income charts
Documents
If you want to see what your return looks like on paper, or if you're just the kind of person that finds beauty in complex government forms, select a document below. Here's how to print or save a PDF copy.
Submit
Nearly done! Let's get your tax return submitted.
You need to review and optimize your return before you can submit it.
You need to fix the errors before you can submit your return.
NETFILE opens on February 23rd.
NETFILE and NetFile Québec open on February 23rd.
Come back then to submit and save a PDF copy of your return. See you soon!
Submit Federal Tax Return
You submitted your federal return to the CRA on .
Confirmation number
There was a problem submitting your federal return.
You still need to submit your federal return.
Submit your federal return to the CRA with NETFILE.
You have forms that have not been finalized by the CRA. You can't print and mail your PDF until these become available.
Change your federal return with ReFILE.
See what you've changed since you last submitted your return.
You have forms that have not been finalized by the CRA. You can't save your PDF until these become available.
Save a PDF copy of your federal return for your records.
Submit Québec Tax Return
You submitted your provincial return to Revenu Québec on .
Confirmation number
There was a problem submitting your provincial return to Revenu Québec.
You still need to submit your Québec return.
Submit your provincial return to Revenu Québec with NetFile Québec.
Here are the differences between your current return and what you submitted to the CRA.
To change your split pension amount (or to add pension splitting to your return), you must print and mail an updated T1032 form.
Line number
Original amount
Adjustment
Revised amount
The CRA will send you a Notice of Reassessment when your changes have been processed.
Here are the differences between your current return and what you submitted to Revenu Québec.
You can make these changes online using My Account (note: you won't need the grey rows in the first step). If you don't have My Account, click here.
Complete form TP-1.R-V and mail it to Revenu Québec.
Line number
Original amount
Adjustment
Revised amount
Revenu Québec will send you a Notice of Reassessment when your changes have been processed.
Election To Pay CPP/QPP Contributions
You may elect to pay CPP contributions if:
you were a resident of Canada for income tax purposes during the year, and you received income from any of the types of employment listed on page 2 of this form; or
you are an Indian registered, or entitled to be registered, under the Indian Act, and you earned tax-exempt self-employment income on a reserve in Canada.
Election to pay additional CPP
maximum
Disability Amount
If you have a valid T2201 on file with the CRA, you may claim the disability amount. If you answer "Yes" to this question, but do not have a T2201 on file, your return will be rejected by NETFILE. Learn more.
Amounts available for transfer
Federal amounts available for transfer
You can split the unused part of this amount with someone who supports you, such as a parent. Learn more.
If you are transferring your disability amount, the person claiming the transfer must enter these amounts on their return.
You have in federal and Yukon disability amount available for transfer.
You have in provincial or territorial disability amount available for transfer.
Employee and Partner GST/HST Rebate Application
GST/HST Rebate Application and QST Rebate for Employees and Partners
You may have incurred expenses that included GST or HST in the course of your employment duties. If you deducted these expenses from your employment income, you may be able to get a rebate for the GST or HST you paid. Learn more.
You should only complete this section if you have receipts to support the GST/HST you paid on your employment expenses, union dues, or professional fees. Note that you will also have to include this rebate as income on your 2025 tax return.
2023 GST/HST and QST Rebate
Employer information
Eligible expenses (other than CCA) on which you paid GST/HST
Eligible expenses (other than CCA) on which you paid GST/HST and QST
Type of expense
Rate
Total expense
Non-eligible portion
CCA on which you paid GST/HST
CCA on which you paid GST/HST and QST
Type of expense
Rate
Total expense
Non-eligible portion
Rebate for property and services brought into a participating province
Include amounts on which you paid the provincial part of the HST separately. Do not include any expenses for which you paid the HST. Learn more.
Type of expense
Rate
Total expense
Non-eligible portion
Newfoundland and Labrador Physical Activity tax credit
If you were a resident of Newfoundland and Labrador at the end of the year, you can claim up to $2,000 per family for the fees paid in 2024 on registration or membership for a prescribed program of physical activity for yourself, your partner, and your children under 18 years of age at the end of the 2024. Learn more.
Enter your dependant's expenses in the Your Dependants section.
Relationship
Description
Amount paid
Your dependants
Amounts from the Your Dependants section
Ontario Trillium Benefit: Property and Energy Tax Grants and Credits
You must report your partner's income to claim this credit.
You must turn 18 before June 2026 to apply for the Trillium Benefit on your 2024 tax return.
Since you are younger than 64 and is 64 or older, they must apply for the Trillium Benefit this year. However, if you and were living separately for medical purposes, please indicate that in the Your Partner section and you will be able to claim the Trillium Benefit.
This section is shared with . Unless you are living separately for medical purposes, only one of you may claim the Trillium Benefit.
Apply for the:
Part A – Amount paid for a principal residence for 2024
If you don't have any of the following amounts please remove this section from your return.
Part B – Declaration of principal residence(s)
Address
Postal code
Number of months resident in 2024
Long-term care home
Amount paid for 2024
Landlord or municipality
Employee Contributions to a Foreign Pension or Retirement Plan
Complete an RC267 if you are temporarily working in Canada and you continue to participate in a qualifying retirement plan offered by your employer in the United States.
Complete an RC268 if you are a Canadian resident who commutes or otherwise travels to the United States to perform employment services, and you are a member of a qualifying retirement plan of your employer in the United States.
Complete an RC269 if you contributed to a social security plan or an employer-sponsored pension plan in a foreign country other than the United States.
RC267: Employee Contributions to a U.S. Retirement Plan — Temporary Assignments
RC268: Employee Contributions to a U.S. Retirement Plan — Cross Border Commuters
RC269: Employee Contributions to a Foreign Pension Plan or Social Security Arrangement - Non-U.S. Plans
Complete Part A if you contributed in 2024 to a social security arrangement in: Chile, Finland, Germany, Ireland, Lithuania, Slovenia, Switzerland, Estonia, France, Greece, Latvia, the Netherlands, or Sweden
Complete Part B of this form if you contributed in 2024 to an employer-sponsored pension plan in: Chile, Colombia, Finland, Greece, Ecuador, France, Ireland, Estonia, Germany, Italy, Latvia, Lithuania, the Netherlands, Slovenia, Switzerland, South Africa, the United Kingdom, Sweden, or Venezuela.
Part A – Contributions to a social security arrangement
Part B – Contributions to an employer-sponsored pension plan
Universal Child Care Benefits
This section is shared with . We'll apply the UCCB to the lower income person. Learn more.
You don't need to report the CCB (Canada Child Benefit) on your tax return. Only complete this section if you received an RC62 for 2024.
If you were a single parent on December 31, you may designate your UCCB to your eligible dependant or to the child for whom you received the payment. Learn more.
You must include in 's income in the Your Dependants section.
Your child may be eligible for the Canada Learning Bond
Open a Registered Education Savings Plan (RESP) and apply for the benefit to get up to $2,000 per child from the government.
RC62: Universal child care benefit statement
Advance Payment of Tax Credits
RL-19: Advance Payment of Tax Credits
Employment Income Related to Multi-Employer Insurance Plans
RL-22: Employment Income Related to Multi-Employer Insurance Plans
If you received this RL-27 from Services Québec for the Rénoclimat program, you do not need to report this relevé on your tax return. You can delete this slip.
RL-27: Government Payments
Investments in an Investment Plan
RL-7: Investments in an Investment Plan
Home Accessibility Tax Credit & BC Home Renovation Tax Credit for Seniors and Persons with Disabilities& New Brunswick Seniors' Home Renovation Tax Credit
If you are a qualifying individual (either eligible for the disability tax credit or 65 or older at the end of 2024), or you were an eligible individual in respect of a qualifying individual, you may claim the home accessibility tax credit.
Enter your eligible expenses in the table below. If you kept track of your expenses in a separate document, enter the total in the first line of the table (and be sure to keep your documentation in case the CRA asks to see it). Learn more.
Date on sales slip or contract
Name of supplier or contractor
GST/HST number (if applicable)
Description
Amount paid (including taxes)
British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities
New Brunswick Seniors' Home Renovation Tax Credit
Since you and occupied separate principal residences for medical reasons, you may each claim up to $10,000 provincially (provided your combined claim does not exceed your eligible expenses).
Multigenerational Home Renovation Tax Credit
Enter your eligible expenses in the table below. If you kept track of your expenses in a separate document, enter the total in the first line of the table (and be sure to keep your documentation in case the CRA asks to see it). Learn more.
Do not include expenses that will be claimed by . This is a refundable credit, so your income level or taxes owing will not change the credit amount.
Multigenerational Home Renovation tax credit expenses
Date on sales slip or contract
Name of vendor or contractor
GST/HST number (if applicable)
Description
Amount paid (including taxes)
Resource Expenses
To claim your federal resource expenses, you must complete a form T1229. You must also complete a form T1231 if you have BC amounts.You must also complete a form T1241 if you have Manitoba amounts.We'll automatically add your Ontario amounts, if any, to your return.
T101:
T101/RL-11:
T101 slip
Renunciation
Assistance
Canadian Exploration Expense (CEE)
(120)
(120)
(124)
(124)
Canadian Development Expense (CDE)
(121)
(121)
(125)
(125)
Portion subject to an interest free period
(130)
(130)
Provincial Tax Credits
METC
CMETC
BC
(141)
(141)
(151)
(151)
SK
(143)
(143)
(153)
(153)
MB
(144)
(144)
(154)
(154)
ON
(145)
(145)
(155)
(155)
Investment Tax Credit
Qualifying expenses
Interest free period
Amount for ITC - METC
(128)
(128)
(129)
(129)
Amount for ITC - CMETC
(122)
(122)
(123)
(123)
RL-11 slip
British Columbia Training Tax Credit (Employers)
Eligible shipbuilding and ship repair industry employers that claim the shipbuilding tax credits are not able to also claim the BC training tax credits for employers.
You may only claim this credit if you have self employment (business, professional, commission, fishing, or farming) income. If you complete this form and you don't have such income, you will not receive the credit. Learn more.
T1014-1 Worksheet
Basic tax credit (non-Red Seal programs only)
You can claim the basic tax credit if, in 2024, you employed a person who was registered in a non-Red Seal program.
Completion tax credit (Red Seal and non-Red Seal programs)
You can claim the completion tax credit if the employee completed, in 2024, the training in an eligible recognized program (Red Seal or Non-Red Seal) and met the level 3 or 4 requirements for that program. You can still claim this credit if the employee completed the level after leaving your employment.
Enhanced tax credit
You can claim the enhanced tax credit if, in 2024, the employee is eligible to claim the disability amount on line 31600 of their T1 General (formerly Schedule 1) or if the employee is registered as an Indian under the Indian Act (Canada).
British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers)
Eligible shipbuilding and ship repair industry employers that claim the shipbuilding tax credits are not able to also claim the BC training tax credits for employers.
You may only claim this credit if you have self employment (business, professional, commission, fishing, or farming) income. If you complete this form and you don't have such income, you will not receive the credit. Learn more.
T1014-2 Worksheet
Basic tax credit (Red Seal and non-Red Seal programs)
You can claim the basic tax credit if, in 2024, you employed a person who was registered in a Red Seal or non-Red Seal program. Salary and wages for the purpose of calculating this credit are those amounts paid or payable to this employee in the part of the tax year that is within 24 months after the date the employee entered into the industry training agreement.
Completion tax credit (Red Seal and non-Red Seal programs)
You can claim the completion tax credit if the employee completed, in 2024, the training in an eligible recognized program (Red Seal or Non-Red Seal) and met the level 3 or 4 requirements for that program. You can still claim this credit if the employee completed the level after leaving your employment.
Enhanced tax credit
You can claim the enhanced tax credit if, in 2024, the employee is eligible to claim the disability amount on line 31600 of their T1 General (formerly Schedule 1) or if the employee is registered as an Indian under the Indian Act (Canada).
British Columbia Training Tax Credit (Individuals)
You may claim this credit if you completed an eligible program or you passed a challenge exam and received a Certificate of Qualification from the British Columbia Training Authority. Learn more.
In 2024 did you complete or receive a Certificate of Qualification for:
If you checked any of the boxes above or received the federal Apprenticeship Incentive Grant in the year and you are eligible to claim the disability amount or are registered as an Indian under the Indian Act:
Pension Splitting
Use this form to split pension income with . We can optimize your split pension amount if you link your returns with .Learn more.
You can no longer elect to split pension income as it is more than three years past the filing due date for this return.
You aren't eligible to split your pension income. You may only split pension income if, at the end of the year, you were married or living common-law (including if you were separated, but reconciled within 90 days), or you became widowed during the year.
Federal pension income
Your maximum federal split-pension amount is .
Amounts from T1032
Québec pension income
Your maximum Québec split-pension amount is .
Amounts from Schedule Q
We'll add the split-pension amount to your returns when you review and optimize. Learn more.
Newfoundland and Labrador Research and Development Tax Credit
You may qualify for an R&D tax credit if your business had a permanent establishment in Newfoundland and Labrador in 2024 and you made eligible expenditures for scientific research and experimental development carried out in that province in the year.
Foreign Income Verification Statement (T1135)
Newcomers to Canada: You don't need to file a T1135 for 2024 since you immigrated this year. Please remove this section from your return.
You indicated you owned or held specified foreign property with a total cost of over CAN$100,000 at some point in 2024 (if this is incorrect, change your response). You must enter the required information for each property, below. Learn more.
Types of specified foreign property you own
Top three countries (based on maximum cost amount)
NEW for 2024: For 2024 only, you must report any gifts of capital property into one of two periods of time: January 1, 2024 - June 24, 2024, or June 25, 2024 - December 31, 2024. Learn more.
Use this section to report your gifts of capital property. We'll calculate both your donation tax credit and capital gain (if any) in this section. However, if you gifted capital property please check the Donations and Gifts section for some questions to determine your donations limit.
Period 1 - Dispositions from January 1 to June 24, 2024
Complete this section if you are a specified individual, have split income in 2024, and the income is not an excluded amount. You should also complete this form if you claimed a reserve on line C of your 2023 Form T1206.
Deemed dividends from dispositions of shares subject to tax on split income (TOSI)
Do not report these amounts on your T3 or in the other investment income section. We'll treat the amount on line G as a deemed dividend for you.
You must also report these amounts in the relevant section of Wealthsimple Tax (capital gains, T3, etc.).
A
B
C
F
G
Federal tax on split income
68330
68340
3
68360
68370
68380
British Columbia Mining Flow-Through Share Tax Credit
You may be able to claim this credit if you invested in flow-through shares and certain expenditures have been renounced to you. Learn more.
2024 Claim
Enter this year's qualifying expenditures in the T101 and/or T5013 sections.
maximum
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Information about your Residency Status - Schedule D
You indicated you are a Factual Resident of Canada. You are also required to answer the question below. If you are not a Factual Resident of Canada, delete this section from you profile.
Manitoba Book Publishing & Cultural Industries Printing Tax Credits
T1299: Book Publishing Tax Credit
You may only claim this credit if you have limited partnership, business, or professional income.
You may claim this credit if you were a resident of Manitoba at the end of the year, and met the following conditions:
your primary business activity is publishing books,
you have published at least two eligible books within the two-year period ending at the end of the year, and
at least 25% of the total salaries and wages that were paid in the year by you, were paid to employees who were residents of Manitoba on December 31, 2024. Learn more.
Book publishing labour costs
Book publishing tax credit
MB479: Cultural Industries Printing Tax Credit
You may claim this credit if:
your business activity is to print, assemble, and bind books, and
you received eligible printing revenue in 2024. Learn more.
British Columbia Clean Buildings Tax Credit
If you paid expenditures for qualifying retrofits to improve the energy efficiency of eligible commercial or residential buildings in British Columbia that have 4 or more units, you may be able to claim a tax credit. Learn more.
Use the table below to list all qualifying expenses relating to a single qualifying retrofit. Add a separate table below for each separate qualifying retrofit.
Clean Buildings tax credit expenses
Non-partnership amounts
Date on sales slip or contract
Description
Amount paid (including taxes)
Partnership amounts
%
Request For Loss Carryback
Carrying back a loss won't impact your 2024 tax, it will trigger an automatic reassessment of your prior year return.
T1A: Federal loss carryback
Type of loss
Available
To 2023
To 2022
To 2021
Total
Non-capital loss
Net capital loss
LPP loss
Farming or fishing loss
Restricted farm loss
For non-capital losses, amounts that would reduce the income or increase the loss to their source: CCA relating to investment in Canadian motion picture films, deductions allowed under subsections 20(11) and 20(12) (see IT-506), or repayments of a shareholder's loans.
TP-1012.A: Québec loss carryback
Type of loss
Available
To 2023
To 2022
To 2021
Total
Non-capital loss
Net capital loss
Net loss on precious property
Farming or fishing loss
Restricted farm loss
Moving Expenses Deduction
You must print the TP-348 form and have your employer certify part 3. Include the certified form as part of your mailed return or mail it individually after you NetFile your Québec return.
You can deduct eligible moving expenses if you moved to be employed, carry on a business, or study courses as a full-time student.
Moving expenses carryforward
Moving Expenses
km
km
You must have moved at least 40 kilometres to claim moving expenses. Based on the above info, you can not claim this move.
Your new employer, business, or school
Their address
-
Information about your move
Your old address
-
Your new address
-
if any
e.g., car, air, etc.
Travel expenses during the move
Mileage expenses
Trip description
Province/territory of departure
Number of kilometres
Vehicle expenses
Meals expenses
Trip description
Total number of meals during trip
Number of days
Number of people
Meal expenses
Temporary living expenses before or after the move (maximum of 15 nights)
Summary of Reserves on Dispositions of Capital Property
Federal reserve information
Complete this section if you are reporting a reserve claimed on your 2023 income tax and benefit return or claiming a reserve on dispositions of capital property in 2024. Learn more.
Do you have dispositions of _______ after November 12, 1981?
Period 1 - Reserves on dispositions of capital property before June 25, 2024
66815
66843
66831
66848
Period 2 - Reserves on dispositions of capital property after June 24, 2024
66835
Period 1 - Reserves on dispositions of capital property before June 25, 2024
66883
66833
66905
Period 2 - Reserves on dispositions of capital property after June 24, 2024
66837
Period 1 - Reserves on dispositions of capital property before June 25, 2024
66910
66920
Period 2 - Reserves on dispositions of capital property after June 24, 2024
67057
Period 1 - Reserves on dispositions of capital property before June 25, 2024
66935
Period 2 - Reserves on dispositions of capital property after June 24, 2024
66839
Period 1 - Reserves on dispositions of capital property before June 25, 2024
66960
66990
Period 2 - Reserves on dispositions of capital property after June 24, 2024
67058
67030
Reserves for the year
Period 1 - Reserves on dispositions of capital property before June 25, 2024
67060
Period 2 - Reserves on dispositions of capital property after June 24, 2024
67059
Québec reserve information
Period 1 - Reserves on dispositions of capital property before June 25, 2024
Additional Québec Information
Period 2 - Reserves on dispositions of capital property after June 24, 2024
Additional Québec Information
Investment Tax Credit
Part A – Calculating the current year refundable ITC
67120
67130
67135
67140
Part B – Calculating the current year non-refundable ITC
Mineral exploration tax credit and Critical mineral exploration tax credit
67170
67175
Apprenticeship job creation tax credit
Contract number (SIN or name of apprentice)
Name of eligible trade
Eligible salary and wages payable in the year
Allowable credit
Repayment of assitance for SR&ED
67184
67185
Part C – Recapture
Recapture – ITC on SR&ED expenditures
67193
67195
Recapture – ITC for child care spaces
If property other than child care spaces is disposed of:
Part D – Allowable claim
Your maximum allowable claim is currently . You might not be able to claim the full amount if you trigger Alternative Minimum Tax (AMT) on your return.
41200
You are now subject to AMT. The maximum amount you can claim before AMT applies is . If you want to avoid AMT, you can reduce your claim to an amount equal to or less than this maximum.
The claim amount you enter will be reflected on form T2038. However, the final amount on the T1 General will be limited to the maximum of .
Part E – Carryback and refund of ITC
ITC available for carryback
67220
67210
67200
ITC available for refund
45400
maximum
Capital Gains Deduction for Qualifying Business Transfers
NEW for 2024: This section is new for tax year 2024.
Use this section to report your capital gain deduction for qualifying business transfers (QBT). Refer to form T2048 on how to calculate these amounts. You must complete Form T24EOT before completing this section to report the elected amount. Please note that Form T24EOT is not part of the personal income tax return. If you have more than one QBT, report the totals below for lines 17212 and 17213.
17212
17213
25395
maximum
Sale of Principal Residence
You need to report the sale of your principal residence on your tax return. Learn more.
The information reported will apply to both your Québec and federal tax returns.
If you weren't resident in Canada for the entire time you owned the property, you may not be eligible for the entire principal residence exemption. For more information please contact the CRA.
Sale of your principal residence in 2024
Address
-
Designate property as a principal residence
Because your home was not your principal residence the entire time you owned it, you'll need to pay tax on part of your gain. You can see how we calculate your net capital gain on the form T2091 in the Documents section. The gain is reported as Personal use property on the Schedule 3.
leave blank if not applicable
leave blank if not applicable
leave blank if not applicable
%
You must confirm the following:
%
Amounts from a Spousal RRSP, RRIF, or SPP to Include in Income for 2024
Newcomers to Canada: Only report income earned after .
If you have linked profiles, we will automatically add the amounts that are calculated on lines 10 and 21 to return. If you don't have linked profiles, you should ensure your partner includes these amounts on their return.
Enter your information below according to your federal prescribed zone. We'll take into account that your Québec prescribed zone is different when we complete form TP-350.1.
Zone A - Residents of prescribed northern zones
Zone B - Residents of prescribed intermediate zones
Deduction for travel benefits
You no longer require a taxable benefit from your employer to claim the travel deduction. You can choose whether to use the taxable benefit provided by your employer, or use a standard $1,200 per person amount. You can use the $1,200 standard amount for one person, and a reasonable portion of the taxable travel benefits for another person, but you can not use the standard $1,200 amount and the taxable travel benefit for the same person. Learn more, with examples.
If you received taxable travel benefits, you may be able to claim this deduction. Taxable travel benefits appear in box 32 or 33 of your T4 slip or box 28 or 116 of your T4A slip. Your deduction for each trip is the lesser of your taxable travel benefits (or a standard $1,200 per person amount), your travel expenses for the trip, and the lowest return airfare. Learn more.
Report each trip on a separate row. If you make an entry for "Standard travel amount, if applicable", we will use that instead of anything entered in the "Taxable travel benefits" box for that row.
Name of traveller
Purpose
Standard travel amount, if applicable
Taxable travel benefits
Travel expenses
Lowest return airfare
In which zone did you reside?
Nova Scotia Venture Capital Tax Credit
Venture capital tax credit
Nova Scotia Innovation Equity Tax Credit
Innovation equity tax credit
Trust Allocations
Newcomers to Canada: Only report income earned after .
This credit has been eliminated for expenditures incurred after April 11, 2017.
You can claim this credit if you were carrying on the business of farming as a sole proprietor or as a general partner in a partnership that is carrying on the business of farming in Manitoba, and incurred eligible expenditures in 2024.
Pension, Retirement, Annuity, and Other Income
Newcomers to Canada: Only report income earned after .
Since you have an amount in box 18 from a spousal SPP, you may need to complete a form T2205. Carefully review the instructions on the second page of this form to determine whether you are required to complete a T2205.
RL-1 slip
Other boxes on your RL-1
RL-2 slip
Other boxes on your RL-2
Old Age Security
Newcomers to Canada: Only report income earned after in box 18.
T4A(OAS): Statement of Old Age Security
Canada Pension Plan/Québec Pension Plan Benefits
Newcomers to Canada: Only report income earned after in boxes 14 to 19.
Election to stop contributing to the CPP
Revoke an election to stop contributing to the CPP
Election to stop contributing to the QPP
Information from your RR-50-V form
T4A(P): Statement of CPP Benefits
T4A(P)/RL-2: Statement of CPP or QPP Benefits/Retirement and Annuity Income
T4A(P) slip
Box 18: Don't report the amount in box 18 on the deceased's final return. If this is the beneficiary's return you can ignore this warning. Learn more.
RL-2 slip
Retirement Compensation Arrangement Distributions
T4A-RCA: Statement of Distributions from a Retirement Compensation Arrangement & RL-1: Employment and Other Income
T4A-RCA slip
Allowable deductions
RL-1 slip
Employment Insurance Benefits
Newcomers to Canada: Only report income earned after in boxes 14 and 18.
T4E: Statement of Employment Insurance
T4E/RL-6: Statement of Employment Insurance/Québec Parental Insurance Plan
T4E slip
%
Other boxes on your T4E
RL-6 slip
Repayment chart
0
1
2
3
4
FHSA Contributions & Income
The First Home Savings Account (FHSA) allows you to claim a deduction on contributions, and make withdrawals tax-free for a first-time home purchase. Learn more.
The issue affecting all tax software platforms where the Auto-fill data is being populated to the incorrect fields in this section has been resolved.
We still suggest reviewing the FHSA section of your 2023 Notice of Assessment to verify the seven amounts listed below. Do not try to guess these amounts based on their names. They are used to determine your current year FHSA deduction limit, available deduction, and future year contribution room.
Newcomers to Canada: Only report income earned after .
T4RIF:
T4RIF/RL-2:
T4RIF slip
Since you have an amount in box 20 or 24, and has contributed to your RRIF, you may need to complete a form T2205. Carefully review the instructions on the second page of this form to determine whether you are required to complete it.
If you are able to claim a deduction for the amount in box 24, complete form T746.
RL-2 slip
Other boxes on your RL-2
RRSP Income
Newcomers to Canada: Only report income earned after .
If you must report income because of your LLP or HBP, you can do that in the RRSP section.
T4RSP:
T4RSP/RL-2:
T4RSP slip
If you are able to claim a deduction for the amount in box 22, complete form T746.
Since you have (an) amount(s) in box 20, 22, or 26 and has contributed to your RRSP, you may need to complete a form T2205. Carefully review the instructions on the second page of this form to determine whether you are required to complete a T2205.
RL-2 slip
Employee Profit Sharing
T4PS:
T4PS/RL-25:
T4PS slip
RL-25 slip
Other boxes on your RL-25
Tax on Excess Employees Profit-Sharing Plan Amounts
If you are a beneficiary under more than one EPSP with the same employer, you will have more than one T4PS slip from that employer. Complete this part (Tax on Excess Employees Profit-Sharing Plan Amounts) only once for each employer (even if you enter multiple T4PS slips from that employer).
Investment Income
Newcomers to Canada: Only report income earned after in box 19 (if applicable).
T5:
T5/RL-3:
T5 slip
Other boxes on your T5
RL-3 slip
Other boxes on your RL-3
%
Tax Shelter Loss or Deduction
Use this section if you are an investor claiming a loss or deduction, a donation or political contribution deduction, or a tax credit for an interest in a tax shelter. This section is only used to complete form T5004—claim your losses or deductions in the relevant section. Learn more.
Tax shelter identification number
Tax shelter name
Purchase year
Purchase month
Loss or deduction claimed
Line from T1 return
Line from TP1 return
Statement of Benefits
If you lived with when you received payments reported in box 11, the person with the higher net income must report the amount in box 11 on their return regardless of who received the payments.
If you indicate you lived with when you received the payments in box 11, that amount will appear on the higher income partner's return.
T5007:
T5007/RL-5:
T5007 slip
RL-5 slip
Other boxes on your RL-5
Partnership Income
T5013:
T5013/RL-15:
T5013 slip
%
Other boxes on your T5013
Box 237 may have one or more province codes. Enter the total in the box above, and any individual provincial amounts below.
RL-15 slip
Other boxes on your RL-15
Additional information
fishing, farming, commission income only
9974
9945
9943
9974
9943
%
Alternative Minimum Tax
Most Wealthsimple Tax users will end up here from the yellow warning message or the red error message at the bottom of the page. If you don't own any tax shelters, AMT probably doesn't apply to you. However, the CRA requests that you confirm that AMT doesn't apply by completing a few fields. You only need to complete the fields that apply to you. If the relevant amounts are nil, enter 0. Learn more.
Part 1 - Adjusted taxable income and minimum amount
Film property
Complete this section if you had carrying charges (line 22100) or other expenses (line 23200)
2
3
if negative, enter 0
Rental and leasing property
Complete this section if you had rental income/loss (line 12600)
5
6
if negative, enter 0
Tax shelters, limited partnerships, and non-active partners
Complete this section if you had limited partnership income/loss (line 12200), or carrying charges (line 22100)
8
9
10
Resource property and flow-through shares (Part 9)
Complete this section if you had carrying charges (line 22100), exploration and development expenses (line 22400), or other expenses (line 23200)
1
2
if negative, enter 0
3
if negative, enter 0
4
if negative, enter 0
Non-taxable part of capital gains reported in the year
67880
67870
67911
67914
37
42
67920
44
67922
Non-deductible property expenses
For the below four questions, exclude amounts already entered in the Film Property, Rental and Leasing Property, and Tax Shelters sections above.
66
67
68
Non-deductible office and employment expenses
71
72
73
74
75
76
Adjusted taxable income and minimum amount
96
108
Part 4 - Special foreign tax credit
67940
maximum
Part 5 - Obligation to pay alternative minimum tax
11
If line 11 is 0, you are not subject to AMT.
Part 8 - Applying a minimum tax carryover from previous years against 2024 tax payable
1
12
maximum
16
17
BC Mining Tax Credit
Partnership credit
Individual credit
Project name
Mineral title
Mining division
Mineral resource(s) for which exploration has taken place
Qualified mining exploration expenses
Enter in column 1, by activity, the total qualified mining exploration expenses incurred in 2024.
Enter in column 2 only the amounts of your expenses from column 1 that were incurred in prescribed Mountain Pine Beetle affected areas.
Column 1
Column 2
Prospecting
Geological, geophysical, or geochemical surveys
Drilling by rotary, diamond, percussion, or other methods
Trenching, digging test pits, and preliminary sampling
Other qualified mining exploration expenses
Assistance and reimbursements
Enter in column 1 the total of all amounts related to 2024.
Enter in column 2 only the amounts from column 1 in prescribed Mountain Pine Beetle affected areas.
Column 1
Column 2
Total of all assistance that you have received or are entitled to receive for the expenses listed above
Any assistance or reimbursements that you have repaid
Disability Supports Deduction
If you have an impairment in physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses, and you paid them so you could:
be employed or carry on a business (either alone or as an active partner);
do research or similar work for which you received a grant; or
attend a designated educational institution or a secondary school where you were enrolled in an educational program.
You can't claim amounts that were reimbursed by a non-taxable payment such as insurance. Expenses must be claimed in the same year they are paid. We'll automatically calculate the refundable medical expense supplement for you if you are eligible. Learn more.
Eligible expenses
Device or service
Total amount paid
Reimbursements/assistance
Calculation of Cumulative Net Investment Loss (CNIL)
You may need to review form T936 to complete these fields.
Investment expenses
68080
68080
Investment income
68100
68100
Cumulative net investment loss
Amateur Athlete Trust
Income contributed in 2024 to an Amateur Athlete Trust (AAT) of which you are the beneficiary now qualifies as earned income in calculating your RRSP contribution limit.
Alberta Investor Tax Credit
As of 2024, unused amounts for the Alberta Investor Tax Credit can no longer be carried forward and the credit has ended.
Alberta Stock Purchase Plan
Other BC Tax Credits
The new clean buildings tax credit will apply to 2025 and later.
Based on your profile, you are not able to claim this credit. Learn more about eligibility for this credit.
You must report income to claim these credits.
Only you or may claim this credit. If you claim it, make sure does not also claim it on their return.
British Columbia rent paid in 2024
Rental address
Rent paid
Number of months of tenancy in 2024
Name of landlord or company
Business Investment Loss
A business investment loss results from the actual or deemed disposition of certain capital properties. It can happen when you dispose of one of the following to a person you deal with at arm's length:
a share of a small business corporation; or
a debt owed to you by a small business corporation. Learn more.
Information about the small business corporation
IC0001
Gross business investment losses in Period 1: January 1 to June 24, 2024
Description of investments
Date of acquisition
Adjusted cost base
Outlays and expenses
Proceeds of disposition
Gross business investment losses in Period 2: June 25 to December 31, 2024
Description of investments
Date of acquisition
Adjusted cost base
Outlays and expenses
Proceeds of disposition
Business investment loss reduction
If you do not know the two above amounts, complete the fields below and we'll calculate it for you.
Total of all capital gains deductions claimed from 1985 to 2023
%
Other business investment loss reductions for 1986 to 2023
You can deduct expenses for a workspace in your home if (1) it's your principal place of business, or (2) you only use it to earn income, and you use it to meet your clients. Learn more.
%
9931
9931
9931
9932
9933
Internet business activities
%
Main webpage addresses (up to five)
Changing to a December 31 year-end
You'll need to complete two T2125s for this business. One for the year ending , and this T2125 (for the year ending on December 31).
Off-calendar year-end (T1139)
You'll need to complete two T2125s this year. One for this fiscal period, and another for the year ending December 31. Don't complete the following fieldsexcept for last year's Québec additional business income.
max
Name
Mailing address
Postal code
SIN
QST number
Amount paid or payable
Earned commission income
Earned professional income
This credit only applies to residents of Alberta, Manitoba, Ontario, Saskatchewan, Nova Scotia, Prince Edward Island, Newfoundland and Labrador, and New Brunswick. Learn more.
You didn't use Auto-fill my return so this section is blank. Try Auto-fill my return.Before you can use Auto-fill my return, you must register for CRA My Account. If you're already registered, click here.
Gift of public art made to an educational institution
Gift of public art made to a government body
Gift of a work of art to a Québec museum
Large cultural donation
N/A
Cultural patronage donation
Canada Workers Benefit
Newcomers to Canada: You can't claim the CWB since you immigrated to Canada in the year. (Ignore this if you immigrated on January 1.)
If you had an eligible spouse, only one of you can claim the basic CWB. If you received CWB advance payments, the person who received those payments must claim it.
The Canada Workers Benefit (CWB) is a refundable tax credit for lower-income individuals and families. Learn more.
If you received Advanced CWB payments, don't forget to enter your RC210 slip.
Newcomers to Canada: If you don't meet the the 90% test, enter your dependant's net income for the entire year. Otherwise, enter only their income earned after .
Saving for a child’s education? Don’t miss out on government grants
A Registered Education Savings Plan (RESP) lets you invest for your child’s education tax-free and access government grants.
Name
Eligible dependant
Because your marital status changed in the year, you may be able to claim the amount for an eligible dependant. You must review these rules before claiming an eligible dependant.
You may only claim this amount if you and lived apart and were not supporting each other in 2024.
You may be able to claim part or all of your child or grandchild's unused education amounts. Learn more.
Tuition amount transferred from
Amount transferred
Who will claim?
Federal amount
Optimized
amount
Optimized
Québec tax credit for tuition or examination fees line 68 of Schedule T
Québec post-secondary studies amount line 20.1 or 20.2 of Schedule S
Québec post-secondary studies amount (if splitting it with your partner) line 20.1 or 20.2 of Schedule S
Digital News Subscription Expenses
You can claim up to $500 for amounts you paid in 2024 for qualifying subscription expenses. Learn more.
maximum $500
Direct Deposit
Direct Deposit
If the CRA already has and Revenu Québec already have your direct deposit information, you don't need to do anything. They'll deposit your tax refund and/or benefits payments in that account.
Federal direct deposit
To change your direct deposit information, use My Account or call 1‑800‑959‑8281 before you submit your return.
Québec direct deposit
Donations and Gifts
This section is shared with . Enter your and donations. Learn more.
Don't report gifts of capital or cultural property or ecological gifts here; use the Gifts of Capital Property or Ecological Gifts and Gifts of Cultural Property sections instead. However, if you are reporting these types of gifts, be sure to answer the question at the bottom of this section as well.
2024 donation to
Description
Amount
Registered charities or qualified donees
Amounts from your and T-slips
Registered charities or qualified donees
Gifts of capital property from your and T1170
Enter the total of your and unused donation amounts.
Unused donations to
2023
2022
2021
2020
2019
Registered charities, amateur athletic associations, and housing corporations which provide only low-cost housing for the aged
Government bodies
Prescribed universities outside Canada
The United Nations and certain charitable organizations outside Canada
Food products (eligible farmers only)
Enter the total of your and unused donation amounts.
Unused donations and gifts from prior years
2023
2022
2021
2020
2019
Registered charity, a registered amateur athletic association or a recognized political education
Government of Canada, Québec or another province, or a municipal or public body performing a function of the government in Canada
Registered museum or a registered cultural or communications organization
The United Nations, the Organisation internationale de la Francophonie or a prescribed university
Food products (eligible farmers only)
Gift of public art made to an educational institution
Gift of public art made to a government body
Gift of a work of art to a Québec museum
Gift of a building situated in Québec for cultural purposes
Do not include these amounts in the table, above.
File an Election
You can use this section to advise the CRA that you'll file an election (e.g., a section 45(2) election) with respect to your 2024 return.
All elections (other than those included in the prescribed form your electronic tax return, like a T1032 or CPT20), must be submitted to the CRA in writing by the due date established in the Act. Paper documentation in support of elections should be sent to your tax centre. When submitting this documentation:
include your full name, address, and social insurance number (SIN) on all the election forms and/or letters, and
indicate in the covering letter that this documentation is submitted in support of an election you made on your electronically filed return.
Employment Expenses and Work-From-Home
If you are an employee and your employer requires you to pay expenses to earn your employment income, you may be able to deduct certain related expenses. Learn more.
Note: Be sure to get a signed T2200 from your employer for your records when claiming employment expenses.
Period of employment in the year
to
Note: Enter your total expenses for the period of time you worked from home. If you lived in multiple homes, enter each home expenses separately, add another T777 for the second home.
%
Home expenses (during the period that you worked from home)
A
More information about this employment
B
8862
8520
8910
Travel expenses:
8523
9200
9270
8523
8523
8523
9270
8810
9270
9270
9270
9270
9270
9270
9270
9270
9270
9281
9945
9368
You may be able to deduct the cost of eligible tools you bought in 2024 to earn employment income as a tradesperson or an eligible apprentice mechanic. Your employer must sign and complete a T2200 for you to claim this deduction. Keep your receipts and the T2200 on file in case the CRA asks to review it.
Employed tradespersons deduction for tools
Eligible apprentice mechanic deduction for tools
If you also earned income as a tradesperson you must also complete that section.
To claim certain portions of the Québec deduction, you may need to enter additional information.
If you disposed of a tool during the year and claimed it as either tradesperson tool deduction, apprentice mechanic tool deduction, or both; more information is required for your Québec return.
Identification of the employer
Use the TP-75.2 form you received from your employer to complete this information.
Phone number
Questions concerning the employment
The Labour Mobility Deduction for Tradespeople provides an eligible tradesperson with a deduction for certain transportation, meals and temporary lodging costs for workers employed in the construction industry, where temporary relocations are relatively common. This deduction allows an eligible tradesperson to deduct up to $4,000 in eligible expenses per year. Learn more
Temporary work location
Employment income earned at temporary work location
Unused expenses carried forward from previous year
Transportation expenses
Meal expenses
Temporary lodging expenses
1776
Capital cost allowance — Musical instruments (Class 8)
You'll need to complete two T2042s for this business. One for the year ending , and this T2042 (for the year ending on December 31).
Off-calendar year-end (T1139)
You'll need to complete two T2042s this year. One for this fiscal period, and another for the year ending December 31. Don't complete the following fieldsexcept for last year's Québec additional business income.
If you paid logging tax to a province or territory for logging operations you performed in the province or territory, you may be able to claim a logging tax credit. Learn more.
BC logging tax
Other logging tax
QC logging tax
Volunteer Firefighter or Search and Rescue Amount
If you claim one of these amounts, you must report the amount in box 87 of your T4 slip.
If you were a volunteer firefighter or search and rescue volunteer, you may be eligible for one of these amounts. Learn more.
Fishing Income
Learn more about how to report your fishing income.
T2121:
if you've got one
if you've got one
Address
-
Fiscal period-
Partners
First name
Last (or company) name
Address
Percentage of partnership (%)
Share of net income/loss ($)
Income
You must enter at least one income item (even if the amount is $0).
9600
9600
9600
9600
8299
Expenses (business part only)
9136
9062
9224
9136
8690
8710
8523
8760
9281
8810
9137
8860
9060
Repairs
8963
9936
9368
9369
9974
9943
9943
9943
9945
9946
Total CCA Amounts
Keep detailed records of your calculations on file in case the CRA asks to see them.
You'll need to complete two T2121s for this business. One for the year ending , and this T2121 (for the year ending on December 31).
Off-calendar year-end (T1139)
You'll need to complete two T2121s this year. One for this fiscal period, and another for the year ending December 31. Don't complete the following fieldsexcept for last year's Québec additional business income.
Newcomers to Canada: Only report income earned after .
U.S. Social Security or Medicare
We'll automatically claim a deduction on line 25600 for you, if you are unsure which row to choose please contact the CRA. Please note, you can't claim a foreign tax credit for U.S. tax withheld on Social Security or Medicare. You may be able to recover this tax withheld from the United States.
Other foreign pension income
If there is a tax treaty with the source country, you may be able to claim a deduction on line 25600 for part of your foreign pension income. If you aren't sure, contact the CRA or learn more.
If foreign taxes were withheld on your pension, you may be able to claim a foreign tax credit. Enter foreign tax paid and we'll calculate the foreign tax credit (if any) for you.
If your income is from a U.S. IRA (other than a Roth IRA), you must check the box in the last column. Do not enter income from a Roth IRA in this table.
Description
Foreign income
Foreign tax paid
Treaty deduction
FX rate
Country
IRA
Other Foreign Income & Foreign Tax Credits
Use this section to:
report income and claim a foreign tax credit for certain types of income (e.g., employment, investment, etc.) income that you have "not reported elsewhere" on this tax return, or
claim a foreign tax credit for foreign income that you have "reported elsewhere" on this tax return (e.g., on a T4 or in the capital gains section).
To claim a foreign tax credit, enter your foreign income, foreign tax paid and select a country from the dropdown box.
Do not use this section to report foreign taxes paid on rental income. You can report your foreign taxes paid on foreign rental properties directly in the Rental Income section, at the bottom of the Income & Expenses tab.
you're a first-time home buyer (you haven't lived in a home owned by you or in the last four years), or
you're eligible for the disability amount, or acquired the home for the benefit of a related person who is eligible for the disability amount.
$10,000 maximum
$10,000 maximum
$1,400 maximum
Details of other co-owners
Last name
First name
SIN
Last name
First name
SIN
Person Registered Under the Indian Act
If you are not a person registered under the Indian Act, please delete this section from your return.
Enter any tax exempt amounts on your T4, T4E, T4A(P), and T5007 slips in those sections directly, and enter any other tax exempt income in this section.
Exempt income not reported elsewhere
Eligible PRPP contributions from tax-exempt income
Repayment under the HBP and LLP made from PRPP contributions from tax-exempt income
Deductions from tax-exempt income
Instalment Payments
You won't receive a tax refund, instead your refund amount (if any) will be applied to your 2025 instalment account.
Other Income (Line 13000)
Most people will not use this section. Only enter amounts in this section if you are reporting income that has not been or should not be reported anywhere else. If you received scholarship income, report it in the Scholarships, Bursaries, Fellowships, Grants, and Prizes section. We'll automatically include any amounts from your T-slips and any recovery of exploration and development expense from your form T1229. Learn more.
Type
Description
Amount
Annual Union, Professional or Like Dues
You may be able to claim a tax credit for union dues, professional dues, or liability or malpractice insurance premiums that you paid during the year. Learn more.
Description
Amount
Union dues reported from box 44 of your T4(s)
Amounts you report in these fields will override any information you entered into the table above. This will not override the union dues reported from box 44 of your T4(s) - do not include them in the totals for these fields.
Other Deductions
Claim other deductions on line 23200, or line 25600 here. We'll automatically include any repayment amounts included in your T-slips (e.g., box 20 of your T4A(OAS)), and any deductions for the tax-exempt part of your foreign pension income. Don't report support payments repaid here; enter them in the Support Payments section.
Line 23200 deductions
Description
Amount
Federal COVID-19 benefits repayment not entered in the T4A or T4E slip section
Income amounts repaid (not including EI or shareholders' loan repayments)
Gifts of securities acquired under a security options plan (line 24900 deduction)
Line 25600 deductions
Description
Amount
Exempt foreign income
Vow of perpetual poverty
Adult basic education tuition assistance
Employees of prescribed international organizations
Medical Expenses
This section is shared with . Enter your family's medical expenses. Learn more.
Complete one slip for the eligible medical expenses of each of you, , your children, and your dependants. You can claim eligible medical expenses paid in any 12-month period ending in 2024 and not claimed for 2023. Learn more.
We've automatically included from your and T4: Box 85 and T4A: Box 135 to your medical expenses.
We've automatically included from your and T4: Box 85 and T4A: Box 135 to your Federal medical expenses.
We've automatically included: from your and RL-1: Box 235 and Box J, RL-2: Box 235, and RL-22: Box B, and your and Québec prescription drug insurance plan premiums of to your Québec medical expenses.
Manitoba fertility expense credit
Medical Expenses
from line 23600
Medical expense description
Type of expense
Amount of expense
Québec prescription drug insurance plan
2023 premium
From calculation below
Travel
Mileage expenses
Trip description
Province/territory of departure
Number of kilometres
Vehicle expenses
Meals expenses
Trip description
Total number of meals during trip
Number of days
Number of people
Meal expenses
We have limited the allowable attendant care expenses to the federal and Ontario maximum. If you have very high attendant care expenses, it may be beneficial for no one to claim this person's disability amount and to instead claim all the attendant care expenses. Learn more.
Licensing Examination Fees
If you paid examination fees to take a required occupational, trade, or professional examination, you may be eligible for the tuition tax credit. Only report amounts for which you received a tax receipt. Learn more.
Description
Amount
Studied
Outside of Québec
Wage-Loss Replacement Plan Contributions
Only complete this section if you received wage-loss replacement plan payments that are shown in box 14 of your T4. If your payments are shown in box 107 of a T4A, enter both your payments and contributions in that section.
Carrying Charges and Interest Expenses (Line 22100)
Learn more about what you can deduct on line 22100. If you add "Legal fees relating to support payments you receive", we will automatically add these to line 250 of your Québec return as well.
Carrying Charges and Interest Expenses
Type
Description
Total amount
%
Labour-Sponsored Funds Tax Credit
You may be able to claim this credit if you or became the first registered holder of the capital stock of a prescribed labour-sponsored venture capital corporation from January 1, 2024, to March 1, 2025. Learn more.
Starting in 2017, there is no longer a federal tax credit available for federally registered funds.
Unused cost of shares from previous years
Federally registered funds
Eligible for a provincial tax credit only (see your SK428).
Provincially registered funds (eligible for a federal credit)
Provincially registered funds (eligible for a provincial credit)
If you are eligible for both a federal and provincial credit for the same investment, enter the amount in both sections.
RL-10: Tax Credit for Labour-Sponsored Fund
Do not enter the amounts above in the RRSP section. We'll claim it for you.
Only enter the amount that does not include your HBP or LLP repayment in this slip. Enter the difference of the RRSP contribution and the amount in box in the RRSP section. Also indicate your repayment in the RRSP section.
Manitoba Family Tax Benefit Override
Use this section to override the amounts we have calculated for 60720, 60740, and/or 60760. If you have a lower income than , this section will have no impact on your return. Learn more.
60720
60740
60760
Manitoba Fitness Amount for Young Adults
You may claim up to $500 for yourself if you are under 25 and up to $500 for if they're under 25. If you have claimed at least $100 and qualify for the disability amount, we will automatically add $500 to your claim. Learn more.
Manitoba Green Energy Equipment Tax Credit
As a purchaser, you may claim this credit if you installed a new geothermal ground source heating system or new solar thermal heating equipment in 2024. As a manufacturer, you may claim this credit if, in 2024, you manufactured qualifying geothermal heat pumps in Manitoba that were sold for use in Manitoba. Learn more.
Purchaser
Manufacturer
Manitoba Primary Caregiver Tax Credit
You may claim this credit if, in 2024, you were a resident of Manitoba and you provided ongoing voluntary care to a family member, friend, or neighbour who has been assessed as requiring care at Level 2 or higher under the Manitoba Home Care Program guidelines. Learn more.
If you and your partner occupied separate residences for medical purposes, you can both claim education property tax credits. One person claims a credit for the common residence for the year. The other claims a credit for the other residence for the time you were living apart.
Since you became partners this year, only one of you can claim the education property tax credit for your common residence after you became partners. You can both claim the credit for the period before you became partners if you lived in separate residences—unless you are being claimed as a dependant by your spouse. Otherwise, only one of you can enter amounts in the Before becoming partners section if you lived together.
The other residence
Only one of you should complete these two fields.
Before becoming partners
Complete these fields in both you and your partner's profiles, if you lived in separate residences. Otherwise, only one of you can enter amounts in this part.
Renters tax credit
Education property tax credit
The common residence
These fields are shared, we'll apply them to the correct partner.
After becoming partners
The next two fields are shared, enter the amount paid for your primary residence after you were married/living common-law.
Renters tax credit
Education property tax credit
If nil, enter 0
Seniors school tax rebate
Newfoundland and Labrador Venture Capital Tax Credit
You can claim a credit for investments you made in a qualifying venture capital fund in 2024 or in the first 60 days of 2025. Learn more..
Ontario Tax Reduction (Line 60970) Override
Entering an amount in this section will override the amount we have calculated for line 60970. If you have a lower income than , this section will have no impact on your return. How we calculate line 60970.
Childcare Access and Relief from Expenses (CARE) Tax Credit
Find this credit in the Child Care Expenses Deduction section, after adding child care expenses in Your Dependants.
Use this section to report the full amount of any investment income for which you didn't receive a slip. But don't include any capital gains or foreign source investment income in this section.
Type
Description
Total amount
Your share (%)
Other Québec Tax
Use this section to report Québec tax withheld reported on a Québec slip. You must report the relevant income elsewhere in Wealthsimple Tax. If you are not sure how to use this section, please contact us through our help page.
This section only applies to residents of other provinces.
RPP Contributions Not Showing on a T4 or T4A
Use this form to add deductions for RPP contributions not showing on a T4 or a T4A slip.
If you have a receipt for a past service pension adjustment (PSPA) and it is tax deductible, you can enter that amount here. If you're not sure how much you can deduct for your PSPA on line 20700, here are some guidelines:
You can deduct your RPP contributions for current service, or for past service for 1990 or later years.
If your receipt is for 1989 or earlier years, review the CRA's information about how much you may deduct.
You indicated that you did not have a partner or that you didn't want to include information about your former partner on your tax return.
About
Information from federal tax return (T1 General)
line 23600
line 11700
line 12500
line 21300
line 21400
line 23200
line 23500
line 68360
line 12700 (T1)
line 12400 (Sch 3)
line 15500 (Sch 3)
Information from Québec tax return (TP-1)
line 275
line 361
line 122 + 123
line 250
line 250
line 293
line 297
Newcomers to Canada
Tax situations
Period during which you lived with , who was unable to live alone
toin 2023
toin 2024
toin 2025
address
Amounts transferred from your partner
You may only transfer amounts from if you became widowed during the year or if, on December 31, you were married or living common-law, or you were separated, but reconciled within 90 days.
We'll automatically transfer eligible unused amounts to line 32600 of your tax return.
If can't use up all the credits listed below to reduce their tax to zero, you may be able to claim some or all of the unused amounts. Learn more.
Newcomers to Canada: Enter the total amounts from return, we'll prorate them for you (if necessary).
Federal amounts
Use tax return to complete the information below. Unless otherwise specified, all line numbers on the right refer to the T1 General.
Credits that can be transferred
line 30100
line 30500
line 31400
line 31600
line 32700
Amounts to determine allowable transfer
line 26000
line 8A
line 81
line 30000
line 102106
line 32300
amounts
Use tax return to complete the information below. Unless otherwise specified, all line numbers on the right refer to 428.
Credits that can be transferred
line 58080
line 58210
line 58220
line 58189
line 58230
Pension income amountBased on federal transfer
line 58440
line 59200
Amounts to determine allowable transfer
line 33C
line 8or 15or 15
line 58040
line
243328253520242430242324
line 58560
amounts transferred from
Québec amounts
Equity Tax Credit
You may claim this credit for investments in eligible shares you acquired in 2024 or in the first 60 days of 2025. Learn more.
$7,000 maximum
Pension Income Amount Override
Most people want to claim the pension income amount. This section is intended for the rare cases where you don't want to claim it. We claim it for you automatically, unless you answer No to the question below.
Political Contributions
This section is shared with . Only federal contributions will be shared.Learn more.
Federal contributions
You may claim the contributions you and made in 2024 to a registered federal political party or a candidate for election to the House of Commons. Learn more.
Description (enter each contribution receipt on its own row)
Amount
Federal political contributions from your and T5013 slips
Provincial or territorial contributions
You may claim Alberta political contributions you alone made in 2024. You should keep your Annual Contribution receipts in case the CRA asks to see them. Learn more.
You may claim the contributions you and made in 2024 to political parties or constituency associations registered in BC, or to candidates seeking election to the BC legislature. Learn more.
You may claim the contributions you alone made in 2024 to registered Manitoba political parties or candidates seeking election to the Manitoba Legislature. Learn more.
You may claim the contributions you alone made in 2024 to political parties, district associations, or independent candidates registered in New Brunswick. Learn more.
You may claim the contributions you alone made in 2024 to registered Newfoundland and Labrador political parties or district associations, or to registered Newfoundland and Labrador independent political candidates during an election period. Learn more.
You may claim the contributions you alone made in 2024 to recognized Nova Scotia political parties or to candidates seeking election in the Nova Scotia House of Assembly. Learn more.
You may claim the contributions you and made in 2024 to a registered Ontario political party or constituency association, or to a candidate in an Ontario provincial election. Learn more.
You may claim the contributions you alone made in 2024 to a recognized political party of PEI or to a candidate seeking election to the PEI Legislative Assembly. Learn more.
If you received an official receipt, you may claim the contributions you alone made in 2024 to a registered Saskatchewan political party or to an independent candidate in a Saskatchewan provincial election. You should keep your receipts in case the CRA asks to see them. Learn more.
You can deduct part of the contributions you alone made in the year to a registered Yukon political party or to a candidate seeking election to the Yukon Legislative Assembly. Learn more.
You can deduct part of the contributions you alone made in the year to a candidate seeking election to the Northwest Territories Legislative Assembly. Learn more.
You can deduct part of the contributions you alone made in the year to a candidate seeking election to the Nunavut Legislative Assembly. Learn more.
You can deduct part of the contributions you alone made in the year to a representative of a municipal party in Québec. Learn more.
Description (enter each contribution receipt on its own row)
Amount
Political political contributions from your and your partner's T5013 slips
Description (enter each contribution receipt on its own row)
Amount
Political political contributions from your and your partner's T5013 slips
On-the-job training period: expenditures related to the salary or wages of the trainee
On-the-job training period: expenditures related to the salary or wages of the supervisor
Tax credit for income tax paid by an environmental trust
Tax credit for the reporting of tips
Tax credit for scientific research and experimental development
Tax credit for a top-level athlete
Seniors' activities expenses for physical activity
Seniors' activities expenses for cultural or arts
Tax credit for interest on a loan granted by a seller-lender and guaranteed by La Financière Agricole du Québec
Financial Compensation for Home-Support Services
You must be at least 70 years old to claim this tax credit.
Age Amount and Amount for Retirement Income
Your claim for the age amount, amount for a person living alone and amount for retirement income is .
You and are able to claim a total of for the age amount, amount for a person living alone and amount for retirement income. If you're splitting this amount, enter the amount your partner will claim in the Your Partner section
You and are able to claim a total of for the age amount, amount for a person living alone and amount for retirement income. You can chose who claims this amount in the Optimized Credits & Deductions table.
Québec Alternative Minimum Tax
You may need to also complete the Alternative Minimum Tax information for your federal return.
16
49
62
Share of the losses sustained by a partnership
84
85
Line 95 to line 102 of Workchart 1 need to be completed for each partnership separately. If you have more than one, calculate them and enter the amount in line 103 below.
95
96
98
99
100
103
Carrying charges related to the acquisition of a tax shelter or an interest in a partnership
107
108
Films
112
112
116
118
Resources
122
128
129
135
136
138
146.1
Portion of the non-capital losses from other years entered on line 289 of your return that is attributable to:
150
151
153
154
162
168
234
Québec Capital Gains Deduction on Qualified Property
Your Québec capital gains deduction is .
Deductions for taxable capital gains claimed for previous year
Previous taxation years
Taxable capital gains
Net taxable capital gains realized on qualified property
Net capital losses from other years, carried over to the previous year(s) concerned
Deductions for taxable capital gains claimed for the previous years concerned
1985 to 1987
1988 and 1989
1990 and 1991
1992 to 1999
2000
2001
2002 to 2023
Deduction that can be claimed for 2024
Type of qualified property
Date of disposition
Deductions for taxable capital gains claimed
Portion of the amount on line 1 that constitutes a reserve or a taxable capital gain realized in 2024
All types
In 2014
Qualified small business shares
In 2016
Qualified small business shares
In 2016
Qualified small business shares
In 2017
Qualified small business shares
In 2018
Qualified small business shares
In 2019
Qualified small business shares
In 2020
Qualified small business shares
In 2021
Qualified small business shares
In 2022
Qualified small business shares
In 2023
Qualified farm or fishing property
After December 31, 2014 but before January 1 2024
Reserve related to the disposition of qualified farm or fishing property
After December 2, 2014 but before January 1, 2024
All types
After December 31, 2023 but before June 25, 2024
All types
After June 24, 2024 but before January 1, 2026
Calculation of the CIP Deduction
Unused portion of the deductions at the beginning of 2024
Use your 2023 TP-965.39.4 to enter the information below
Québec Cumulative Net Investment Loss
Investment expenses
1988 to 1991
1992 to 1999
2000 to 2023
2024
Losses allocated by a partnership of which you were a specified member
Losses on rental property
Carrying charges and interest expenses (amount on line 231 of the returns)
Deduction for certain films
N/A
Capital cost allowance claimed before 1994 with respect to a multiple-unit residential building
N/A
N/A
Other expenses incurred to earn property income
Losses sustained as a limited partner of a partnership (the amount included on line 289 of the returns)
Adjustment of investment expenses (total of the amounts on line 40 and 64 of Schedule N of your 2004 to 2024 tax returns.
N/A
N/A
Carry-over of the adjustment of investment expenses to the years 2001 to 2024.
N/A
N/A
Investment income
1988 to 1991
1992 to 1999
2000 to 2023
2024
Taxable amount of dividends from taxable Canadian corporations (the amount on line 128 of the returns)
Interest and other investment income
Income allocated by a partnership of which you were a specified member
Income from rental property
Recovery of resource deductions
Other property income
Resource deductions
1988 to 1991
1992 to 1999
2000 to 2023
2024
Amount relating to resources (other than a depletion allowance)
Amount (or portion of the amount) from the line above that gives entitlement to the additional deduction for 1989 and 1990.
N/A
N/A
N/A
Québec Foreign Tax Credit
Foreign non-business income tax giving entitlement to the credit
30
Enter below any portion for the amount on line 30 that is foreign income tax:
32
33
34
36
36.1
40
Foreign non-business income and credit
50
Enter below the amounts deducted or deductible from the income indicated on line 50.
51
52
Foreign business income tax giving entitlement to the credit
60
Enter below any portion for the amount on line 60 that is foreign income tax:
63
65
71
72
Tax Credit for Recent Graduates Working in Remote Resource Regions
You may claim this tax credit if you received eligible salary or wages and were a resident in a remote resource region in Québec. You must also have begun to hold eligible employment after successfully completing training and receiving a diploma or a master's or doctoral degree. Learn more.
Information about your diploma
Information about your employment
you began to hold the eligible employment after March 20, 2012, and
in a previous year you were entitled to the tax credit respecting an eligible employment giving you entitlement to a cumulative amount of $10,000, and
you resided in a remote resource region of Québec from the end of that previous year to the end of 2024, and
the employment held is related to the field of specialization in which you obtained a post-secondary diploma?
Independent Living Tax Credit for Seniors
You must be at least 70 years old to claim this tax credit.
If you purchased or leased certain equipment to enable you to continue living independently, you may be entitled to a tax credit. Learn more.
Insurable Earnings Under the QPIP and Pensionable Earnings Under the QPP of a Person Responsible for a Family-Type Resource or an Intermediate Resource
If you are a person responsible for a family-type resource or an intermediate resource, complete this information to determine the amount of your insurable earnings and pensionable earnings in order to calculate your premiums under the Québec parental insurance plan (QPIP) and your contributions under the Québec Pension Plan (QPP), respectively.
Information concerning the second person responsible for the resource
Amount of insurable earnings (QPIP) and pensionable earnings (QPP)
Expenses paid for the year for the services of an assistant or replacement
Property Tax Refund for Forest Producers
If you are a forest producer and developing woodlots you can claim a refund for each assessment unit.
Learn more.
Enter the information below for your assessment units.
Eligible development expenses for 2024
Unused portion of your eligible development expenses
Property tax paid and not refunded
Value of the land
Total value of the unit
Québec Parental Insurance Plan
Québec Refund
You have a Québec balance owing so this section doesn't apply to you.
Use this section to claim an accelerated refund. Please note, the question will only appear if your refund is $3,000 or less.
Your Québec tax refund is . If you'd like, you can transfer up to to or claim an accelerated refund.
maximum
maximum
Annual Registration Fee for the Enterprise Register
If you are registered in the enterprise register under the Act respecting the legal publicity of enterprises, you must update the information in your file and pay the annual registration fee. You must first check the information in your file in the enterprise register, on the Registraire des entreprises website.
Solidarity Tax Credit
You must be registered for direct deposit with Revenu Québec to receive this credit.
You must be 18 or older to claim this credit unless you have a partner, you have children (who live with you), or you are an emancipated minor.
You cannot claim this credit since you were in prison on December 31, 2024 and for more than 183 days in the year.
This section is shared with . Unless you are living separately for medical purposes, only one of you may claim this credit.
Principal residence address
-
In 2024:
Information from your RL-31
Information from RL-31
Québec caregiver amount
Add the Your Dependants section to claim this credit for someone other than .
has been added to your return for the Québec caregiver amount for .
Tax Credit for Home-Support Services for Seniors
You can't claim this credit because you aren't yet 70.
Only enter expenses incurred after your 70th birthday.
Only you or your partner can claim the tax credit for home-support services for seniors, but not both. Enter the information on the partner making the claim.
You received advance payments for this tax credit. You can either:
claim the amount from box D of your RL-19 as the tax credit and enter any amounts paid for eligible services for which you did not apply for advance payments, or
claim the cost of all home-support services incurred in the year.
If you choose option 1, Revenu Québec will calculate the additional amount to which you are entitled. The additional credit, if any, will not be included on your return.
Amounts for which you did not apply for advance payments, if any
Description
Amount
Apartment building
Private seniors' residence
Last residence in which you lived in 2024
Telephone
Refer to the lease schedule for a list of services included in your rent.
Monthly rent
Number of meals per day
Laundry service
Housekeeping service
Nursing service
Personal care service
January
February
March
April
May
June
July
August
September
October
November
December
Last residence in which lived in 2024
Telephone
Refer to the lease schedule for a list of services included in 's rent.
Monthly rent
Number of meals per day
Laundry service
Housekeeping service
Nursing service
Personal care service
January
February
March
April
May
June
July
August
September
October
November
December
Cost of eligible home-support services
If you lived in your own house, a health establishment, or paid for eligible home-support services that were not included in your rent or condominium fees, enter the cost of eligible services paid in 2024.
Condominium
Identification of the syndicate of co-owners
Address
Telephone
Cost of eligible services included in the condominium fees of the co-owner
line 15
line 16
line 17
Premium Payable Under the Québec Prescription Drug Insurance Plan
You don't need to pay a premium under the Québec Prescription Drug Insurance Plan for 2024 ().
Your premium
Months for which you don't to pay a premium (check all that apply)
premium
Months for which doesn't need to pay a premium (check all that apply)
Your Québec Prescription Drug Insurance Plan premium for 2024 is .
The work premium is a refundable tax credit for lower-income individuals and families. Learn more.
Based on the information you've provided, you are not eligible for this credit.
Information from Québec tax return (TP-1)
line 101
line 105
RL-1 box 211
line 107
RL-1 box O code CA
Splitting the work premium
Your total work premium is .
Tax Adjustments and Credits
Tax Credit for the Upgrading of Residential Waste Water Treatment Systems
If you have expenses incurred in 2024, you may be entitled to this tax credit. Learn more.
Enter the address of the renovated dwelling
-
Last name
First name
Social insurance number
Information from 2021, 2022 and 2023 forms
Enter the address of the renovated dwelling
-
Last name
First name
Social insurance number
Information from 2021, 2022 and 2023 forms
Information about the contractor that did the work
Information about other suppliers
Information about the contractor that did the work
Information about other suppliers
Tax Shield
This section is shared with . Only one of you needs to complete this section.
Generally, when your work income increases, your work premium and your child care tax credits decrease. The Tax Shield is designed to help recover some of those credits if you earned more in 2024 than you did in 2023.
Information from your 2023 tax return
Information from 2024 tax return
Information from 2023 tax return
Your total tax shield is .
Grant for Seniors to Offset a Municipal Tax Increase
You need to be at least 65 years of age to claim this tax credit.
Information about your residence
Years from your current assessment roll
–
–
maximum $500
Years from the prior year's assessment roll
–
–
Period during which owned the residenceto
Information about other co-owner(s)
Last name
First name
Social insurance number
1
2
3
General Employment Conditions
If you worked outside of Québec, use the T2200 you received from your employer to best answer these questions. You can view a TP-64.3-V form here for guidance.
General Employment Conditions
Identification of the employer
Phone number
Questions concerning the employment
Employee's period of employmentto
Enter the amounts received by the employee and the portion of these amounts included in box A of the employee's RL-1 slip.
Allowance
Reimbursement
Portion included in box A of the RL-1 slip
Motor-vehicle expenses
Travel expenses
Other expenses
Description of other expenses
Capital Gains Deduction on Resource Property
You may be entitled to this deduction if at the end of 2024, the amount of the limit on your exploration expenses incurred in Québec (line 52) was positive, you were a resident in Canada throughout 2024 and if you report the capital gains in question no later than one year after the deadline for filing your 2024 income tax return. Learn more.
Exploration expenses incurred in Quebec
Amount of assistance received or receivable for the payment of the above expenses
Capital gains deductions claimed for previous years
Refer to the copies of form TP-726.20.2-V filed for previous years.
Eligible Taxable Capital Gains Amount
If you disposed of the property in 2024, enter the following:
If you deducted a reserve in 2023 with respect to the property, enter the following:
Adjustment for Income Replacement Indemnities Received From a Public Compensation Plan Outside Québec
Before completing this form, contact the organization outside Québec that paid you income replacement indemnities to obtain rates, amounts and any other required information.
Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support
Most people will not use this section. If you check box 404 or 405 on the TP-1, you can't file your return using NetFile Québec.
Transfer Tax for Residents of Québec
If you earned income where tax was deducted for provinces other than Québec, you may transfer some of the tax to your provincial return.
We'll automatically report a transfer of . If you would like to transfer a lesser amount, enter that amount below.
Tax Credit for Career Extension
This credit only applies to those who are 60 or older in 2024.
The person claiming the basic CWB must claim both amounts from box 10 of both RC210 slips. If you and are both not claiming the basic CWB, one of you must report the amounts from box 10 of both RC210 slips as if you were claiming it.
Since you are claiming the basic CWB, you must report the amount from box 10 of 's RC210 slip.
Saskatchewan Graduate Retention Program
You may claim this credit if you were a resident of Saskatchewan at the end of 2024 and you met all of the following conditions:
you met the necessary qualifications for completing an eligible program at an eligible educational institution; and
you applied for and obtained a Graduate Retention Program Eligibility Certificate from the Ministry of Advanced Education.
Graduate Retention Program Eligibility Certificate(s) received in 2023 or earlier years
Graduate Retention Program Eligibility Certificate(s) received in 2024
Only complete this table if you received a certificate in 2024. If you received more than one certificate in 2024, add those to the second and/or third rows.
GRP Eligibility Certificates
Program type
Eligible tuition fees paid
Eligibility maximum
Certificate 1
Certificate 2
Certificate 3
Rental Income
Newcomers to Canada: Only report income earned after .
Learn more about how to report your rental income.
If you forgot to report RRSP contributions in a prior year, including contributions made in the first 60 days of the following year, do not enter them in this section. Include the contributions on that prior year's return. If you do not wish to claim the deduction in that year, you can carryforward the deduction with these steps. You will need to ReFILE the updated return to report the contributions to the CRA.
Only enter below the amount as shown directly on your Notice of Assessment or CRA My Account. Entering a different amount may result in a NETFILE error.
With a Wealthsimple Trade RRSP you get all of the tax benefits with none of the high fees. Trade stocks with $0 commission.
EI Premiums on Self-Employment & Other Eligible Earnings
Capital Gains (or Losses)
NEW for 2024: For 2024 only, you must report any realized capital gains into one of two periods of time: January 1, 2024 - June 24, 2024, or June 25, 2024 - December 31, 2024. Enter your dispositions into the time period based on when you actually disposed of the capital property. While all capital gains are added to income at the same inclusion rate (50%), we are still required to ask in which time period your gain or loss occurred. If you disposed of qualified properties, the time period will affect your capital gains deduction limit.
Report your taxable capital gains and losses for the year in the appropriate table below. You don't need to report gains and losses in your registered accounts (e.g., your RRSP, RRIF, or TFSA). Learn more.
If you sold your home (principal residence) in the year, report the sale in the Principal Residence section.
Enter all amounts in this section in Canadian dollars.
Period 1: January 1, 2024 - June 24, 2024
16099
Period 2: June 25, 2024 - December 31, 2024
16100
Watch out for high fees when you trade stocks
With Wealthsimple Trade you can buy and sell thousands of stocks and ETFs with $0 commission. Start trading in 5 minutes.
You indicated that you sold real estate that was owned for less than 365 days before the disposition.
Was the disposition due to, or in anticipation of, any of the following life events? Select all that apply:
If an eligible condition above applies to you, you can report that sale in the Capital Gains section. If not, you must report the sale as Business Income.
Scholarships, Bursaries, Fellowships, Grants, and Prizes
If you have a T4A with an amount in box 105, use the T4A section. Enter any scholarship income that was not included on a T4A slip here. Learn more.
Type of award
Description
Amount
Related expenses
T4A box 105
Total from box 105 of your T4A slips
Teacher Tax Credits
NOTE: Royal Assent for this refundable tax credit has been received. If you claimed this credit on your filed return, the CRA will now process your return. If you filed your return without this credit, claim the credit and ReFILE your return. Learn more.
Starting in 2016, if you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility, you can claim an amount of up to $1,000 of eligible supplies expense. Learn more.
Eligible school supplies
Description
Amount
Saskatchewan Mineral Exploration Tax Credit
SK-METC forms
Only use this table to enter expense amounts for which you did not receive a T101 slip or T5013 slip.
Issuer
Eligible expense amount
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Interest Paid on Student Loans
You may claim a credit for interest that you paid on your student loan if you made the payment in 2024 or in any of the five preceding years (2019 - 2023). Your student loan must have been made under:
the Canada Student Loans Act,
the Canada Student Financial Assistance Act,
the Apprentice Loans Act, or
a similar provincial or territorial government law. Learn more.
We'll help you figure out if you should claim your student loan interest this year or carry it forward to use in a later year when you review and optimize your return.
Description of loan
Amount of interest
Unused federal student loan interest from prior years
2023
2022
2021
2020
2019
Unused Québec student loan interest from prior years
Support Payments
12799
12800
21999
22000
Details of deductible payments
Last name
First name
SIN
Amount paid
Foreign resident
Non-deductible support
T10 (PAR) and T215 (PSPA)
You don't need to report any amounts from your T10 or T215 slips on your tax return.
Statement of Qualifying Retroactive Lump-Sum Payment
NEW for 2024: Starting in 2024, you can submit your T1198 form to CRA through NETFILE (on your tax return). If your total principal (prior years) is more than $3,000, you can enter your slip below to ask CRA to make a special tax calculation which will add the principal amounts from prior years to your prior year tax returns instead of all on this year's return.
If you received a T1198 slip, make sure you also report the payment on your return (e.g., on a T4, T4A, or T4E slip).
T1198: Statement of Qualifying Retroactive Lump-Sum Payment
Breakdown of principal (box 68519)
Government Service Contract Payments
T1204:
Deferred Security Options Benefits
T1212: Statement of Deferred Security Options Benefits
You must complete a form T1212 for each year that you have an outstanding balance of deferred security options benefits, whether or not you have deferred any security options benefits in the year or disposed of any securities in the year relating to a security option benefit that was previously deferred. Learn more.
65200
65210
Clergy Residence Deduction
If you are a member of the clergy, you may claim a deduction for your residence. Your employer has to certify that you qualify for this deduction. Learn more.
Taxable benefit included in your income (A)
You owned or rented your residence (B)
Total clergy residence deduction
Statement of Resource Expenses and Depletion Allowance
Use this section to calculate your resource expenditure pools, exploration and development expense deduction, expenses renounced in respect of flow-through shares that qualify for investment tax credits, and to claim your depletion allowances. Learn more.
Federal exploration and development expenses claimed
Maximum Québec expense available for deduction
Same as federal
Same as federal
Québec exploration and development expenses claimed
Same as federal
Same as federal
Accelerated CDE renounced under a FTS agreement entered into after November 20, 2018
N/A
N/A
Other Accelerated CDE or Accelerated COGPE
N/A
CDE/COGPE claimed in 2017
N/A
Maximum Accelerated Investment Incentive available
N/A
Accelerated Investment Incentive claimed
N/A
Balance at the end of the year
Saskatchewan Farm and Small Business Capital Gains Tax Credit
Complete this form if you reported capital gains from the disposition of QFP or QSBC and you had a taxable income of more than . Learn more.
You reported a capital gains deduction of on line 25400 of your return.
Manitoba Mineral Exploration Tax Credit
You may be able to claim this credit if you invested in flow-through shares and certain expenditures have been renounced to you. Learn more.
Enter this year's qualifying expenditures in the T101 and/or T5013 sections.
Manitoba Small Business Venture Capital Tax Credit
If you made investments in eligible small business venture capital projects, you may be eligible for a tax credit. Learn more.
maximum $202,500
maximum $225,000
You have available to carry forward to a future tax year.
Manitoba Employee Share Purchase Tax Credit
You can claim this credit if you received an employee share ownership plan (ESOP) receipt.
$202,500 maximum
$27,000 maximum
You have available to carry forward to a future tax year.
Manitoba Community Enterprise Development Tax Credit
If you made investments in eligible community enterprise development projects, you may be eligible for a tax credit. Learn more.
$27,000 maximum
You have available to carry forward to a future tax year.
New Brunswick Small Business Investor Tax Credit
You may claim this credit for investments in eligible shares you acquired in 2024 or in the first 60 days of 2025. The maximum credit you can claim is $125,000 per tax year including any unused amounts from other years. Learn more.
2024 Claim
We've applied your 2024 claim of
to your tax return.
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Newfoundland and Labrador Direct Equity Tax Credit
You may claim this credit for investments in eligible shares you acquired in 2024 or in the first 60 days of 2025. Learn more.
2024 Claim
We've applied your 2024 claim of
to your tax return.
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Nova Scotia Equity Tax Credit
You may claim this credit for investments in eligible shares you acquired in 2024 or in the first 60 days of 2025. Learn more.
2024 Claim
We've applied your 2024 claim of
to your tax return.
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Newfoundland and Labrador Resort Property Investment Tax Credit
You may claim this credit if you invested in a registered resort development property in 2024 and you were at least 19 years of age at the time you made the investment. Learn more.
2024 Claim
We've applied your 2024 claim of
to your tax return.
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
Statement of Securities Transactions
NEW for 2024: For 2024 only, you must report any realized capital gains into one of two periods of time: January 1, 2024 - June 24, 2024, or June 25, 2024 - December 31, 2024. This T5008 slip section will assume your slips are from Period 2. If you have any Period 1 dispositions, use the Capital Gains (and Losses) section to report these amounts instead.
For your convenience, you can usually get a summary of all T5008 slips from your brokerage. You can enter these total amounts as a single entry rather than entering every T5008 slip individually.
Learn more about how to report amounts from your T5008 slips. If you prefer, you can use the Capital Gains (and Losses) section to report these amounts instead.
Only boxes required for your tax return appear in this section.
Enter all amounts in this section in Canadian dollars.
Determine whether the transactions were made on account of capital gains income, business income, or investment/interest income.
Type
Description
Box 20
Box 21
RL-18 box 20
RL-18 box 21
RL-18 box 202
Your share %, if joint
Share with
Statement of Contract Payments
T5018:
Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions
If you are using this form as part of fixing a prior year RRSP overcontribution that you already deducted, you will also need to fill out and mail a T1-ADJ to the CRA for that prior year to remove the overcontribution.
You may be able to claim a deduction if you withdraw unused contributions you made to certain registered plans. Unused contributions are contributions that you did not deduct from your income. You should include the income (e.g., by entering your T4RSP slip) and then use this section to claim a deduction for the amount.
T746: Calculating Your Deduction for Refund of Unused RRSP Contributions
Child Care Expenses Deduction and Ontario CARE Tax Credit
Enter your eligible child care expenses for each child in the Your Dependants section.
You have a higher net income than so they must claim the child care deduction on their federal return unless an exception applies. Only fill out this section when both returns are complete.
You have a lower net income than so you must claim these expenses on your federal return unless an exception applies. Only fill out this section when both returns are complete.
Child care expenses
check all that apply
Additional earned income
(line 21400)
Additional earned income
Person with the higher net income
To calculate your deduction, first count the number of weeks that the situation in any of b to f existed, then count the number of months that the situation in a existed:
The other person was enrolled in a part-time educational program and attended school.
The other person was enrolled in a full-time educational program and attended school.
The other person wasn't capable of caring for children because of a mental or physical infirmity and that person was confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or similar institution.
The other person wasn't capable of caring for children because of a mental or physical infirmity, and this situation is likely to continue for an indefinite period.
The other person was confined to a prison or similar institution for a period of at least two weeks.
You and were, due to a breakdown in your relationship, living separate and apart at the end of 2024 and for a period of at least 90 days beginning in 2024, but you reconciled within the first 60 days of 2025.
Information about your educational program
Information about your educational program
Additional Québec information
Your Québec child care credit is .
Ontario Childcare Access and Relief from Expenses (CARE) Credit
You must report your partner's income to claim this credit.
You aren't claiming a deduction on line 21400 (child care expenses) so you aren't eligible for this credit. Please review form T778 for more information.
(the person who is claiming the child care deduction) is eligible for this credit.
You are eligible for the new Ontario CARE credit; we'll claim it for you automatically!
Supporting people (other than you and )
If each your children had different supporting people (from one another), don't list all the supporting people. Enter only the people for the child who total the highest adjusted income. See the ON CARE form in the Documents section for more info.
Name
Net income (line 23600)
Child care expenses (line 21400)
Social benefits repayment (line 23500)
Tax-Free Savings Account
You don't need to report TFSA contributions or withdrawals on your tax return. Learn more.
Public Transit Amount
The federal public transit credit has been fully eliminated for 2018. It was eliminated in July 2017. Learn more.
Enter your unused amounts from 2023. Here's where to find them.
Since you moved to in 2024, you're subject to the rules for your unused provincial tuition (these rules are explained on the S11). We'll apply these rules for you automatically, using the additional information requested below.
line 40 of your 2023 Schedule T
line 48 of your 2023 Schedule T
Canada training credit
Tuition transfer & carryforward
You've used all your federal and provincial tuition credits to reduce your own 2024 tax. You don't have any amounts available to transfer to someone else or to carry forward to another year.
Tuition transfer & carryforward
You have in unused federal tuition amounts and in unused provincial tuition amounts available to carry forward to next year's return. You aren't able to transfer any of these unused amounts to someone else. Learn more.
You have in unused federal tuition amounts available to carry forward to next year's return.
You have in Québec tuition amounts (20% rate) and in Québec tuition amounts (8% rate) that you can either claim this year or carry forward. We'll recommend how much, if any, that you should claim this year when you review and optimize your return. You don't have any amounts available to transfer to someone else.
Tuition transfer
You have unused tuition credits available to transfer. Here's how we calculate the maximum transfer.
Amount to transfer
Amount
First name
Last name
Relationship
Federal (up to )
(up to )
Québec (up to )
Tuition carryforward
You have in unused federal tuition amounts and in unused provincial tuition amounts available to claim on next year's tax return.
You have in unused Québec tuition amounts (20% rate) and in unused Québec tuition amounts (8% rate) available to claim on next year's tax return. These amounts may change when you review and optimize your return.
Amount for post-secondary studies transfer
You have that you can transfer to your father and/or mother.
Amount to transfer
Amount
First name
Last name
Relationship
The amount in box A of your RL-8 is claimed on your parent's return because you're under 18.
T2202/TL11: Tuition and Enrolment Certificate
T2202/TL11/RL-8: Tuition and Enrolment Certificate/Amount for Post-Secondary Studies
T2202/TL11 slip
Name of program or course
Tuition fees
Number of months Part-time
Number of months Full-time
RL-8 slip
Amount for post-secondary studies
Tuition and Education Amounts Transferred From a Child
You may be able to deduct your unused net capital losses against your 2024 taxable capital gains of .
You can find your unused net capital losses on CRA's My Account or on last year's NOA. Learn more.
You may be able to deduct your unused non-capital losses against your net income in 2024. Find your prior year losses on CRA's My Account or on your last year's notice of assessment. Enter only unused amounts in the table.
We'll help you determine whether you should claim your non-capital losses or carry them forward to use in a later year.
Year
Non-capital loss
Farm/fishing loss
RFL
ABIL
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
N/A
2012
N/A
2011
N/A
2010
N/A
2009
N/A
2008
N/A
2007
N/A
2006
N/A
N/A
N/A
Québec non-capital loss information
Year
Non-capital loss
Farm/fishing loss
RFL
ABIL
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
N/A
2012
N/A
2011
N/A
2010
N/A
2009
N/A
2008
N/A
2007
N/A
2006
N/A
N/A
N/A
You might be able to claim unused LP losses. Only enter your allowable claim in the box below. Learn more.
You may be able to deduct your unused listed personal property losses against your listed personal property gains in 2024. Enter only unused amounts in the table.
Year
Listed personal property loss
2023
2022
2021
2020
2019
2018
2017
Worksheets
Find the federal and provincial calculation worksheets in the Documents section.
Yukon Research and Development Tax Credit
You may qualify for this credit if you made eligible expenditures in the tax year. An eligible expenditure is one that meets the definition under "qualified expenditure" in subsection 127(9) of the federal Income Tax Act, incurred by you in the tax year in respect of scientific research and experimental development carried on in the Yukon. You must have been a resident in the Yukon on the last day of the tax year to qualify.
Yukon Business Carbon Price Rebate
You may claim the general business or mining business rebate if you meet certain eligiblity conditions. Check the YTS14 form in the Documents section for further instructions. Learn more.
63856
63855
Yukon Business Investment Tax Credit
Carryback
You have available for carryback. How much, if any, would you like to carry back to:
