5913-SB 
 
T1-2011 
 
Schedule B 
 
Allowable Amount of Non-Refundable Tax Credits 
 
Complete Part A or B, whichever applies, to determine your allowable amount 
of federal non-refundable tax credits. Attach a copy of this schedule to your 
return. 
 
Part A - You are a non-resident not electing under section 217 
 
Line A: Enter the amount from line 236 of your return. ^
divided by Enter the amount from line 14 of Schedule A. ^
multiplied by 100 = % ^
 
If the result from line A is 90% or more, your allowable amount of federal 
non-refundable tax credits is the amount on line 350 of your Schedule 1. 
 
If the result from line A is less than 90%, your allowable amount of federal 
non-refundable tax credits is 15% of the total of the amounts on lines 316, 
319, and 323 (other than the education and textbook amounts) plus the amount 
on line 349 of your Schedule 1. 
 
Enter your allowable amount on line 46 on the back of your Schedule 1, 
Federal Tax. 
 
Part B - You are a non-resident electing under section 217 
 
Line A: Enter the amount from line 236 of your return. ^
divided by Enter the amount from line 14 of Schedule A. ^
multiplied by 100 = % ^
 
If the result from line A is 90% or more, your allowable amount of federal 
non-refundable tax credits is the amount on line 350 of your Schedule 1. 
 
If the result from line A is less than 90%, your allowable amount of federal 
non-refundable tax credits is the lesser of: 
 
- the amount on line 350 minus 15% of the total of the amounts on lines 362, 
364, 365, 370, 369, 313, and 319 from your Schedule 1 = ^ 
and 
- the amount of your income eligible for the section 217 election (box 133 of 
Schedule C) ^
multiplied by 15% = ^
 
Enter your allowable amount on line 46 on the back of your Schedule 1, 
Federal Tax. 
 
Privacy Act, Personal Information Bank number CRA PPU 005