5005-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 (see the guide) (maximum $623.22) ^ Line 10 and line 317: on self-employment and other eligible earnings (attach Schedule 13) ^ Provincial Parental Insurance Plan (PPIP) premiums paid Line 11 and line 375: (amount from box 55 of all T4 slips) (maximum $343.68) ^ Line 12 and line 376: PPIP premiums payable on employment income (attach Schedule 10) ^ Line 13 and line 378: PPIP premiums payable on self-employment income (attach Schedule 10) ^ Line 14 and line 362: Volunteer firefighters' amount ^ Canada employment amount Line 15 and line 363: (If you reported employment income on line 101 or line 104, see Line 363 in the guide.) (maximum $1,065) ^ Line 16 and line 364: Public transit amount ^ Line 17 and line 365: Children's fitness amount ^ Line 18 and line 370: Children's arts amount ^ Line 19 and line 369: Home buyers' amount ^ Line 20 and line 313: Adoption expenses ^ Line 21 and line 314: Pension income amount (use the federal worksheet) (maximum $2,000) ^ Line 22 and line 315: Caregiver amount (use the federal worksheet and attach Schedule 5) ^ Line 23 and line 316: Disability amount (for self) (claim $7,341 or, if you were under 18 years of age, use the federal worksheet) ^ Line 24 and line 318: Disability amount transferred from a dependant (use the federal worksheet) ^ Line 25 and line 319: Interest paid on your student loans ^ Line 26 and line 323: Your tuition, education, and textbook amounts (attach Schedule 11) ^ Line 27 and line 324: Tuition, education, and textbook amounts transferred from a child ^ Line 28 and line 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 29 and line 332: Add lines A and B. = ^ Line 30 and line 335: Add lines 1 to 29. = ^ Line 31: Federal non-refundable tax credit rate 15% Line 32 and line 338: Multiply line 30 by line 31. = ^ Line 33 and line 349: Donations and gifts (attach Schedule 9) ^ Line 34 and line 350: Add lines 32 and 33. Total federal non-refundable tax credits = ^ Enter this amount on line 46 on the next page. Go to Step 2 on the next page. 5005-S1 (Back) Step 2 - Federal tax on taxable income Line 35: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 35. *** Transcriber's Note: Use column 1 if the amount on line 35 is $41,544 or less. Use column 2 if the amount on line 35 is more than $41,544 but not more than $83,088. Use column 3 if the amount on line 35 is more than $83,088 but not more than $128,800. Use column 4 if the amount on line 35 is more than $128,800. *** Column 1: Line 35 is $41,544 or less Line 36: Enter the amount from line 35. ^ Line 37: 0.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 15% Line 40: Multiply line 38 by 15% = ^ Line 41: 0.00 Line 42: Add lines 40 and 41. = ^ Go to Step 3. Column 2: Line 35 is more than $41,544 but not more than $83,088 Line 36: Enter the amount from line 35. ^ Line 37: 41,544.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 22% Line 40: Multiply line 38 by 22% = ^ Line 41: 6,232.00 Line 42: Add lines 40 and 41. = ^ Go to Step 3. Column 3: Line 35 is more than $83,088 but not more than $128,800 Line 36: Enter the amount from line 35. ^ Line 37: 83,088.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 26% Line 40: Multiply line 38 by 26% = ^ Line 41: 15,371.00 Line 42: Add lines 40 and 41. = ^ Go to Step 3. Column 4: Line 35 is more than $128,800 Line 36: Enter the amount from line 35. ^ Line 37: 128,800.00 Line 38: Line 36 minus line 37 (cannot be negative) = ^ Line 39: Rate 29% Line 40: Multiply line 38 by 29% = ^ Line 41: 27,256.00 Line 42: Add lines 40 and 41. = ^ Go to Step 3. Step 3 - Net federal tax Line 43: Enter the amount from line 42 above. ^ Line 44 and line 424: Federal tax on split income (from line 5 of Form T1206) ^ Line 45 and line 404: Add lines 43 and 44. = ^ Line 46 and line 350: Enter your total federal non-refundable tax credits from line 34 of the previous page. ^ Line 47 and line 425: Federal dividend tax credit. ^ Line 48 and line 426: Overseas employment tax credit (attach Form T626) ^ Line 49 and line 427: Minimum tax carryover (attach Form T691) ^ Line 50" Add lines 46 to 49. = ^ Line 51 and line 429: Line 45 minus line 50 (if negative, enter "0") Basic federal tax = ^ Line 52 and line 405: Federal foreign tax credit (attach Form T2209) ^ Line 53 and line 406: Line 51 minus line 52 (if negative, enter "0") Federal tax = ^ Line 409: Total federal political contributions (attach receipts) ^ Line 54 and line 410: Federal political contribution tax credit (use the federal worksheet) (maximum $650) ^ Line 55 and line 412: Investment tax credit (attach Form T2038(IND)) ^ Line 56: Labour-sponsored funds tax credit Line 413: Net cost ^ Line 414: Allowable credit ^ Line 57 and line 416: Add lines 54, 55, and 56. = ^ Line 58 and line 417: Line 53 minus line 57 (if negative, enter "0") If you have an amount on line 44 above, see Form T1206. = ^ Line 59 and line 415: Working Income Tax Benefit advance payments received (box 10 of the RC210 slip) ^ Line 60 and line 418: Additional tax on Registered Education Savings Plan accumulated income payments (attach Form T1172) ^ Line 61 and line 420: Add lines 58, 59, and 60. Net federal tax = ^ Enter this amount on line 420 of your return. Privacy Act, Personal Information Bank number CRA PPU 005