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 TD1 forms. 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.
Individuals in Québec should use the federal TD1 and provincial Form
TP-1015.3-V, Source Deductions Return.
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.
If your employee has more than one employer or payer at the same time and has already claimed personal tax credit amounts on another TD1 form, he or she cannot claim them again. If his or her total income from all sources will be more than the personal tax credits claimed on another TD1 form, he or she must check the box on the back of the TD1 form, enter "0" on line 13 on the front page and should not complete lines 2 to 12.
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 Methods of calculating deductions.
In addition to completing the federal TD1:
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