Filing Form TD1, Personal Tax Credits Return

What is a TD1?

TD1, Personal Tax Credits Return, is a form used to determine the amount of tax to be deducted from an individual's employment income or other income, such as pension income.

There are federal and provincial/territorial TD1s. Individuals complete the forms and give them to their employer or payer who should keep the completed forms with their records. Do not send us a copy.

Note
Individuals in Québec should use the federal TD1 and provincial Form TP1015.3-V, Source Deductions Return.

Who should complete this form?

Individuals who have a new employer or payer have to complete the federal TD1 and, if more than the basic personal amount is claimed, the provincial or territorial TD1.

Individuals do not have to complete a new TD1 every year unless there is a change in their entitlements to their federal, provincial or territorial personal tax credit amounts. If a change occurs, they must complete a new form no later than seven days after the change.

It is a serious offence to knowingly accept a TD1 that contains false or deceptive statements. If you think a TD1 contains incorrect information, call 1-800-959-5525.

If the individual does not complete these forms, you are still responsible for deducting taxes, allowing the basic personal amount only. To find out how to calculate the income tax after the TD1 has been completed, go to Calculation methods for deducting income tax.

Which form should be used?

In addition to completing the federal TD1:

• Employees who claim more than the basic personal amount have to complete the TD1 that corresponds to their province or territory of employment. To determine which is the province or territory of employment, go to Which provincial or territorial tax tables should you use?
  
  
• Pensioners who claim more than the basic personal amount have to complete the TD1 that corresponds to their province or territory of residence.
  
  
• Individuals paid by commissions and who claim expenses can elect to use the TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the expenses in the calculation of their income tax.

  Note
  Individuals in Québec should use the federal TD1X and the provincial Form TP1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes.

• Fishers who want to have income tax deducted from their income should use Form TD3F, Fisher's Election to Have Tax Deducted at Source.
  
  
• Indians who want to determine if their income is taxable should complete Form TD1-IN Determination of Exemption of a Status Indian's Employment Income.

Forms and publications

• TD1, Personal Tax Credits Return
• TD1-IN Determination of Exemption of a Status Indian's Employment Income
• TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
• TD3F, Fisher's Election to Have Tax Deducted at Source
• TP1015.3-V, Source Deductions Return (Revenu Quebec)
• TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes (Revenu Quebec)

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