5000-S1 (Front) T1 - 2011 Schedule 1 Federal Tax Complete this schedule, and attach a copy to your return. For more information, see the related line in the guide. Step 1 - Federal non-refundable tax credits Line 1 and line 300: Basic personal amount claim $10,527 ^ Line 2 and line 301: Age amount (if you were born in 1946 or earlier) (use the federal worksheet) (maximum $6,537) ^ Line 3 and line 303: Spouse or common-law partner amount (if negative, enter "0") $10,527 minus ( ^ his or her net income from page 1 of your return) = ^ Line 4 and line 305: Amount for an eligible dependant (attach Schedule 5) (if negative, enter "0") $10,527 minus (^ his or her net income) = ^ Line 5 and line 367: Amount for children born in 1994 or later Line 366: Number of children ^ multiplied by $2,131 = ^ Line 6 and line 306: Amount for infirm dependants age 18 or older (use the federal worksheet and attach Schedule 5) ^ CPP or QPP contributions: Line 7 and line 308: through employment from box 16 and box 17 of all T4 slips (maximum $2,217.60) ^ Line 8 and line 310: on self-employment and other earnings (attach Schedule 8) ^ Employment Insurance premiums: Line 9 and line 312: through employment from box 18 and box 55 of all T4 slips (maximum $786.76) ^ Line 10 and line 317: on self-employment and other eligible earnings (attach Schedule 13) ^ Line 11 and line 362: Volunteer firefighters' amount ^ Line 12 and line 363: Canada employment amount (If you reported employment income on line 101 or line 104, see Line 363 in the guide.)(maximum $1,065) ^ Lin 13 and line 364: Public transit amount ^ Line 14 and line 365: Children's fitness amount ^ Line 15 and line 370: Children's arts amount ^ Line 16 and line 369: Home buyers' amount ^ Line 17 and line 313: Adoption expenses ^ Line 18 and line 314: Pension income amount (use the federal worksheet)(maximum $2,000) ^ Line 19 and line 315: Caregiver amount (use the federal worksheet and attach Schedule 5) ^ Line 20 and line 316: Disability amount (for self) (Claim $7,341 or, if you were under 18 years of age, use the federal worksheet) ^ Line 21 and line 318: Disability amount transferred from a dependant (use the federal worksheet) ^ Line 22 and line 319: Interest paid on your student loans 23 and 323 Your tuition, education, and textbook amounts (attach Schedule 11) ^ Line 24 and line 324: Tuition, education, and textbook amounts transferred from a child ^ Line 25 and 326: Amounts transferred from your spouse or common-law partner (attach Schedule 2) ^ Line 330: Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later ^ Minus: $2,052 or 3% of line 236, whichever is less ^ Line A: Subtotal (if negative, enter "0") = ^ Line B and line 331: Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide and attach Schedule 5) ^ Line 26 and line 332: Add lines A and B. = ^ Line 27 and line 335: Add lines 1 to 26. = ^ Line 28: Federal non-refundable tax credit rate multiplied by 15% Line 29 and line 338: Multiply line 27 by line 28. = ^ Line 30 and line 349: Donations and gifts (attach Schedule 9) ^ Line 31 and line 350: Add lines 29 and 30. Total federal non-refundable tax credits = ^ Enter this amount on line 43 on the next page. Go to Step 2 on the next page. 5000-S1 (Back) Step 2 - Federal tax on taxable income Line 32: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 32. *** Transcriber's Note: Use column 1 if the amount on line 32 is $41,544 or less. Use column 2 if the amount on line 32 is more than $41,544 but not more than $83,088. Use column 3 if the amount on line 32 is more than $83,088 but not more than $128,800. Use column 4 if the amount on line 32 is more than $128,800. *** Column 1: Line 32 is $41,544 or less Line 33: Enter the amount from line 32. ^ Line 34: 0.00 Line 35: Line 33 minus line 34 (cannot be negative) = ^ Line 36: Rate 15% Line 37: Multiply line 35 by 15% = ^ Line 38: 0.00 Line 39: Add lines 37 and 38. = ^ Go to Step 3. Column 2: Line 32 is more than $41,544 but not more than $83,088 Line 33: Enter the amount from line 32. ^ Line 34: 41,544.00 Line 35: Line 33 minus line 34 (cannot be negative) = ^ Line 36: Rate 22% Line 37: Multiply line 35 by 22% = ^ Line 38: 6,232.00 Line 39: Add lines 37 and 38. = ^ Go to Step 3. Column 3: Line 32 is more than $83,088 but not more than $128,800 Line 33: Enter the amount from line 32. ^ Line 34: 83,088.00 Line 35: Line 33 minus line 34 (cannot be negative) = ^ Line 36: Rate 26% Line 37: Multiply line 35 by 26% = ^ Line 38: 15,371.00 Line 39: Add lines 37 and 38. = ^ Go to Step 3. Column 4: Line 32 is more than $128,800 Line 33: Enter the amount from line 32. ^ Line 34: 128,800.00 Line 35: Line 33 minus line 34 (cannot be negative) = ^ Line 36: Rate 29% Line 37: Multiply line 35 by 29%. = ^ Line 38: 27,256.00 Line 39: Add lines 37 and 38. = ^ Go to Step 3. Step 3 - Net federal tax Line 40: Enter the amount from line 39 above. ^ Line 41 and line 424: Federal tax on split income (from line 5 of Form T1206) ^ Line 42 and line 404: Add lines 40 and 41. = ^ Line 43 and line 350: Enter your total federal non-refundable tax credits from line 31 of the previous page. ^ Line 44 and line 425: Federal dividend tax credit ^ Line 45 and line 426: Overseas employment tax credit (attach Form T626) ^ Line 46 and line 427: Minimum tax carryover (attach Form T691) ^ Line 47 Add lines 43 to 46. = ^ Line 48 and line 429: Line 42 minus line 47 (if negative, enter "0") Basic federal tax = ^ Line 49 and line 405: Federal foreign tax credit (attach Form T2209) ^ Line 50 and line 406: Line 48 minus line 49 (if negative, enter "0") Federal tax = ^ Line 409: Total federal political contributions (attach receipts) ^ Line 51 and line 410: Federal political contribution tax credit(use the federal worksheet) (maximum $650) ^ Line 52 and line 412: Investment tax credit (attach Form T2038(IND)) ^ Line 53: Labour-sponsored funds tax credit Line 413: Net cost ^ Line 414: Allowable credit ^ Line 54 and line 416: Add lines 51, 52, and 53. = ^ Line 55 and line 417: Line 50 minus line 54 (if negative, enter "0") If you have an amount on line 41 above, see Form T1206. = ^ Line 56 and line 415: Working Income Tax Benefit advance payments received (box 10 of the RC210 slip) ^ Line 57 and line 418: Additional tax on Registered Education Savings Plan accumulated income payments (attach Form T1172) ^ Line 58 and line 420: Add lines 55, 56, and 57. Net federal tax = ^ Enter this amount on line 420 of your return. Privacy Act, Personal Information Bank number CRA PPU 005