,prov9cial ,"w%eet         #a
    
                                   #bjji
                             ,t#a ,g5]al

  ,use ^! *>ts 6d "s (! calcul,ns y may
ne$ 6-plete ,=m ,,on#dbh1 ,ont>io ,tax4
  ,y c f9d m 9=m,n ab -plet+ ^! *>ts 9 !
=ms book4
  ,keep ? ,prov9cial ,"w%eet = yr
records4 .,d .n .atta* x 6! return y s5d
u4

         ,l9e #ehjh--,age am.t
    
7#a7 ,maximum am.t """""""""" 4#d1ccf.jj
7#b7 ,yr net 9come
  f l9e #bcf ( yr
  return """""""""" 4#----
7#c7 ,base am.t """ 4#cb1bhj.jj
7#d7 ,l9e #b m9us
  l9e #c 7if
  negative1 5t]
  8#j07 """"""""""" 4#----
7#e7 ,applica# rate #ae@3p            #a
           ,prov9cial "w%eet         a#a
7#f7 ,multiply l9e
  #d 0l9e #e4 """"" 4#---- """""" 4#----
7#g7 ,l9e #a m9us l9e #f 7if
  negative1 5t] 8#j074 ,5t] ?
  am.t on l9e #ehjh ( ,=m
  ,,on#dbh4 """"""""""""""""""""" 4#----

     ,l9e #ehaf--,am.t = an eligi#
                dep5dant
    
7#a7 ,base am.t """"""""""""" 4#h1bie.jj
7#b7 ,dep5dant's net 9come 7f l9e
  #bcf ( 8 or h] return7 """""""" 4#----
7#c7 ,l9e #a m9us l9e #b 7if
  negative1 5t] 8#j07 ,5t]1 on
  l9e #ehaf ( ,=m ,,on#dbh1
  4#g1eda or ! am.t f l9e #c1
  :i*"e is .less4 """"""""""""""" 4#----





                                      #b
       ,l9e #ehbj--,am.t = 9firm     b#a
      dep5dants #ah ye>s ( age or
                  old]
    
  ,-plete ? calcul,n = ea* dep5dant4

7#a7 ,base am.t """""""""""" 4#aj1acf.jj
7#b7 ,dep5dant's net 9come 7f l9e
  #bcf ( 8 or h] return7 """""""" 4#----
7#c7 ,l9e #a m9us l9e #b 7if
  negative1 5t] 8#j02 if x is m
  ?an 4#d1ahf1 5t] 4#d1ahf7 """"" 4#----
7#d7 ,if y claim$ ? dep5dant on
  l9e #ehaf1 5t] ! am.t claim$4   4#----
7#e7 ,all[a# am.t = ? dep5dant3
  ,l9e #c m9us l9e #d 7if
  negative1 5t] 8#j07 """"""""""" 4#----

  ,5t]1 on l9e #ehbj ( ,=m ,,on#dbh1 !
total am.t claim$ = .all dep5dants4




                                      #c
       ,l9e #ehdj--,c>egiv] am.t     c#a
    
  ,-plete ? calcul,n = ea* dep5dant4

7#a7 ,base am.t """""""""""" 4#ah1ejg.jj
7#b7 ,dep5dant's net 9come 7f l9e
  #bcf ( 8 or h] return7 """""""" 4#----
7#c7 ,l9e #a m9us l9e #b 7if
  negative1 5t] 8#j02 if x is m
  ?an 4#d1ahf1 5t] 4#d1ahf7 """"" 4#----
7#d7 ,if y claim$ ? dep5dant on
  l9e #ehaf1 5t] ! am.t claim$4   4#----
7#e7 ,all[a# am.t = ? dep5dant3
  ,l9e #c m9us l9e #d 7if
  negative1 5t] 8#j07 """"""""""" 4#----

  ,5t]1 on l9e #ehdj ( ,=m ,,on#dbh1 !
total am.t claim$ = .all dep5dants4
--------------------------------------#b
       ,l9e #ehdd--,4abil;y am.t
    
  7.supple;t calcul,n if y 7 .."u #ah
ye>s ( .age on ,decemb] #ca1 #bjji7
  7see l9e #ehdd 9 ! =ms book7
                                      #d
           ,prov9cial "w%eet         a#b
7#a7 ,maximum
  supple;t """""""""""""""""" 4#d1ahe.jj
7#b7 ,total * c>e &
  att5dant c>e
  exp5ses claim$ =
  y 0any"o """""""" 4#----
7#c7 ,base am.t """ 4#b1dea.jj
7#d7 ,l9e #b m9us
  l9e #c 7if
  negative1 5t]
  8#j07 """"""""""" 4#---- """""" 4#----
7#e7 ,l9e #a m9us
  l9e #d 7if
  negative1 5t]
  8#j07 """"""""""""""""""""""""" 4#----

  ,5t]1 on l9e #ehdd ( ,=m ,,on#dbh1 ..!
am.t f l9e #e plus .4#g1age 7maximum
claim 4#aa1cfj71 .un.s ? *>t is 2+
-plet$ =! claim on l9e #ehdh4



                                      #e
       ,l9e #ehdh--,4abil;y am.t     b#b
         transf]r$ f a dep5dant
    
  ,-plete ? calcul,n = ea* dep5dant4

7#a7 ,base am.t """"""""""""" 4#g1age.jj
7#b7 ,if ! dep5dant 0 .."u #ah
  ye>s ( .age on ,decemb] #ca1
  #bjji1 5t] ! am.t f l9e #e (!
  *>t = l9e #ehdd =! dep5dant4
  ,if ! dep5dant 0 ..#ah ye>s (
  age or .old]1 5t] 8#j04 """"""" 4#----
7#c7 ,add l9es #a & #b4 """"""""" 4#----
7#d7 ,total ( am.ts yr dep5dant c
  claim on l9es #ehjd 6#ehdj ( 8
  or h] ,=m ,,on#dbh """""""""""" 4#----
7#e7 ,add l9es #c & #d4 """"""""" 4#----
7#f7 ,dep5dant's taxa# 9come 7f
  l9e #bfj ( 8 or h] return7 """" 4#----
7#g7 ,all[a# am.t = ? dep5dant3
  ,l9e #e m9us l9e #f 7if
  negative1 5t] 8#j07 ,5t]1 on
  l9e #ehdh ( ,=m ,,on#dbh1 !

                                      #f
           ,prov9cial "w%eet         c#b
  am.t f l9e #c or l9e #g1 :i*"e
  is .less4 """"""""""""""""""""" 4#----

  ,5t] on l9e #ehdh ! total am.t claim$
= .all 4a#d dep5dants4
  ,if1 at ! 5d (! ye>1 y & yr dep5dant 7
n resid5ts (! same prov9ce or t]ritory1
special rules may apply4 ,call ! ,canada
,rev5ue ,ag5cy 6det]m9e ! am.t y c
claim4

       ,l9e #ehgb--,all[a# am.t (
     m$ical exp5ses = o!r dep5dants
    
  ,-plete ? calcul,n = ea* dep5dant4

7#a7 ,m$ical exp5ses = o!r
  dep5dant """""""""""""""""""""" 4#----
7#b7 ,5t] 4#b1jaj or #c@3p (!
  dep5dant's net 9come 7f l9e
  #bcf ( 8 or h] return71 :i*"e
  is .less4 """"""""""""""""""""" 4#----

                                      #g
           ,prov9cial "w%eet         d#b
7#c7 ,l9e #a m9us l9e #b 7if
  negative1 5t] 8#j02 if x is m
  ?an 4#aj1hce1 5t] 4#aj1hce7 """ 4#----

  ,5t]1 on l9e #ehgb ( ,=m ,,on#dbh1 !
total am.t claim$ = .all dep5dants4
--------------------------------------#c
      ,l9e #faeb--,ont>io divid5d
               tax cr$it
    
  ,det]m9e ! am.t 65t] on l9e #faeb (
,=m ,,on#dbh 0-plet+ ."o (! .two foll[+
calcul,ns3

  --,if y h an am.t on l9e #abj & .no
    .am.t on l9e #ahj ( yr return1
    -plete ! foll[+3
,l9e #abj ( yr return 4#---- "ts
  #g.d@3p """"""""""""""""""""""" 4#----
,5t] ! am.t on l9e #faeb ( ,=m
  ,,on#dbh4


                                      #h
           ,prov9cial "w%eet         a#c
  --,if y h am.ts on l9es #ahj .& #abj (
    yr return1 -plete ! foll[+3
7#a7 ,l9e #abj ( yr return 4#----
7#b7 ,l9e #ahj ( yr return 4#----
7#c7 ,l9e #a m9us l9e #b   4#----
7#d7 ,l9e #b "ts #e.ac@3p """"""" 4#----
7#e7 ,l9e #c "ts #g.d@3p """""""" 4#----
7#f7 ,add l9es #d & #e4 """"""""" 4#----
,5t] ! am.t on l9e #faeb ( ,=m
  ,,on#dbh4

      ,l9e #cj--,ont>io political
           3tribu;n tax cr$it
    
  ,det]m9e ! am.t 65t] on l9e #cj z
foll[s3
    --= 3tribu;ns ( .4#cgb .or .less1
      -plete ,column #a 2l2
    --= 3tribu;ns ( ..m ?an 4#cgb b n m
      ?an .4#a1bdj1 -plete ,column #b
      2l2
    --= 3tribu;ns ( ..m ?an 4#a1bdj b n
      m ?an .4#b1hba1 -plete ,column #c
      2l2 or                          #i
           ,prov9cial "w%eet         b#c
    --= 3tribu;ns ( .m .?an .4#b1hba1
      5t] 4#a1bdj on l9e #cj4
    
,transcrib]'s note3
  7,! foll[+ is set up 9 ?ree columns47
  
  ,column #a
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""""""" 4#j.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
7#d7 """""""""""""""""""""""""""" #ge@3p
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""""" 4#j.jj
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #cj ( ,=m ,,on#dgi4 4#----

  ,column #b
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""""" 4#cgb.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
7#d7 """""""""""""""""""""""""""" #ej@3p
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""" 4#bgi.jj
                                     #aj
           ,prov9cial "w%eet         c#c
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #cj ( ,=m ,,on#dgi4 4#----

  ,column #c
7#a7 ,5t] yr total 3tribu;ns4 """ 4#----
7#b7 """""""""""""""""""""""" 4#a1bdj.jj
7#c7 ,l9e #a m9us l9e #b """""""" 4#----
7#d7 """"""""""""""""""""""""" #cc.cc@3p
7#e7 ,multiply l9e #c 0l9e #d4 "" 4#----
7#f7 """""""""""""""""""""""""" 4#gac.jj
7#g7 ,add l9es #e & #f4 ,5t] !
  am.t on l9e #cj ( ,=m ,,on#dgi4 4#----











                                     #aa