5013-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 300: Basic personal amount claim $10,527 Line 2 and line 301: Age amount (if you were born in 1946 or earlier) (use 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 world 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 world 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 on 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) ^ Line 10 and line 317: on self-employment and other eligible earnings (attach Schedule 13) ^ Line 11 and line 375: Provincial Parental Insurance Plan (PPIP) premiums paid (amount from box 55 on 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 ^ Line 15 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) ^ 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 federal worksheet) (maximum $2,000) ^ Line 22 and line 315: Caregiver amount (use 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. 5013-S1 (Back) Step 2 - Federal tax on taxable income Line 35: Enter your taxable income from line 260 of your return. However, if you are electing under section 217, enter the amount from line 260 of your return or the amount from line 16 of Schedule A, whichever amount is greater. ^ 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: If you are a deemed resident of Canada, enter the amount from line 34. If you are a non-resident of Canada, or a non-resident of Canada electing under section 217, complete Schedule A and Schedule B to determine the amount to enter. ^ 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 A: Surtax for non-residents and deemed residents of Canada: calculate 48% of the amount on line 51. ^ Line B: Add line 51 and line A. = ^ Line 52 and line 405: Federal foreign tax credit (attach Form T2209) ^ Line 53 and line 406: Line B 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 C and line 445: Section 217 tax adjustment: if you are electing under section 217, you may have to calculate the amount for line 445 by completing Part 2 of Schedule C. See line 445 in the guide. ^ Line D: Line 58 minus line C. = ^ Line 59 and line 415: Working Income Tax Benefit advance payments received (box 10 on the RC210 slip). ^ Line 60 and line 418: Additional tax on Registered Education Savings Plan accumulated income payments (attach Form T1172) ^ Lien 61 and line 420: Add lines D, 59, and 60. Net federal tax = ^ Enter this amount on line 420 of your return. Privacy Act, Personal Information Bank number CRA PPU 005