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T1 GENERAL 2011
Canada Revenue Agency
Income Tax and Benefit Return
Identification
NL 7 Information about you
First name and initial
Enter your social insurance number (SIN) if it is not on the label, or if you are not attaching a label: Enter your date of birth: Your language of correspondence: Votre langue de correspondance:
MIKE Last name
SMITH Mailing address: Apt No - Street No Street name
Year Month Day
1948/05/15 X Français
English
Marital status
34 UPPER STREET
Tick the box that applies to your marital status on Dec. 31, 2011: Living 1 X Married 2 3 Widowed common-law 4 Divorced 5 Separated 6 Single
PO Box
RR
City
Prov./Terr. Postal code
ST. JOHN'S
NL
A1L 5T6
Information about your residence Enter your province or territory of residence on December 31, 2011: Newfoundland
Information about your spouse or common-law partner (if you ticked box 1 or 2 above) Enter his or her SIN: Enter his or her first name:
666-777-334
ELEANOR
¸
& Labrador
Enter the province or territory where you currently reside if it is not the same as your mailing address above:
Enter his or her net income for 2011 to claim certain credits:
4,236.53
Enter the amount of Universal Child Care Benefit (UCCB) from line 117 of his or her return:
0.00
Enter the amount of UCCB repayment from line 213 of his or her return:
If you were self-employed in 2011, enter the province or territory of self-employment:
Tick this box if he or she was self-employed in 2011:
If you became or ceased to be a resident of Canada for income tax purposes in 2011, enter the date of: MM DD
entry
111-222-998
MM DD
or
departure
1
Person deceased in 2011 If this return is for a deceased person, enter the date of death:
Year Month Day
Do not use this area
Residency information for tax administration agreements For more information, see Information Sheet T1-NL01(E), Residency information for tax administration agreements, included in this tax package. Did you reside in the Inuit communities of Rigolet, Nain, Hopedale, Makkovik, or Postville, or on Labrador Inuit Lands, on December 31, 2011? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 1 No X
3 Elections Canada (see the Elections Canada page in the tax guide for details or visit www.elections.ca)
A) Are you a Canadian citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes X 1 Answer the following question only if you are a Canadian citizen. B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? . . . . . . . . . . . . . . . . . . . Yes X 1 Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament and registered political parties, as well as candidates at election time.
2
No
2
No
2
No X
2
Goods and services tax/harmonized sales tax (GST/HST) credit application See the guide for details. Are you applying for the GST/HST credit (including any related provincial credit)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
Do not use this area 5001-R
172
171
1
G
MIKE SMITH
2
SIN: 111-222-998
Please answer the following question: Did you own or hold foreign property at any time in 2011 with a total cost of more than CAN$100,000? (see the ''Foreign income'' section in the guide for details) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266 Yes If yes, complete and attach Form T1135 to your return. If you had dealings with a non-resident trust or corporation in 2011, see the "Foreign income" section in the guide.
1
No X
2
As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
Total income Employment income (box 14 of all T4 slips)
101
Commissions included on line 101 (box 42 of all T4 slips) 102 Other employment income Old Age Security pension (box 18 of the T4A(OAS) slip) CPP or QPP benefits (box 20 of the T4A(P) slip) Disability benefits included on line 114 (box 16 of the T4A(P) slip) 152 Other pensions or superannuation Elected split-pension amount (attach Form T1032) Universal Child Care Benefit (UCCB) UCCB amount designated to a dependant 185 Employment Insurance and other benefits (box 14 of the T4E slip) Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180 Interest and other investment income (attach Schedule 4) Net partnership income: limited or non-active partners only (attach Schedule 4) Registered disability savings plan income Rental income Gross 160 Taxable capital gains (attach Schedule 3) Support payments received Total 156 RRSP income (from all T4RSP slips) Other income: Eligible retiring allowance for rollover Self-employment income Business income Gross 162 Professional income Gross 164 Commission income Gross 166 Farming income Gross 168 Fishing income Gross 170
104 113 114
115 116 117
18,563 21
119 120
121 122 125 Net 126 127
Taxable amount 128 129 130 Net Net Net Net Net
8,147 36
135 137 139 141 143
Workers' compensation benefits (box 10 on the T5007 slip) Social assistance payments
144 145
Net federal supplements (box 21 on the T4A(OAS) slip) Add lines 144, 145, and 146 (see Line 250 in the guide).
146
Add lines 101, 104 to 143, and 147.
This is your total income. 150
5000-R
69,187 35
147
95,897 92
G
MIKE SMITH
SIN: 111-222-998
3
Attach your Schedule 1, Federal Tax and Form 428 (provincial or territorial tax) here. Also attach here any other schedules, information slips, forms, receipts, and documents that you need to include with your return.
Net income Enter your total income from line 150. Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips)
150
206
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) RRSP deduction (see Schedule 7, and attach receipts)
207 208
Deduction for elected split-pension amount (attach Form T1032)
210
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)
212
Universal Child Care Benefit repayment (box 12 of all RC62 slips) Child care expenses (attach Form T778) Disability supports deduction
213 214 215
Business investment loss Moving expenses
95,897 92
Gross 228
Allowable deduction 217 219
5,958 89 25,245 36
9,277 17
Support payments made Total 230 Allowable deduction 220 Carrying charges and interest expenses (attach Schedule 4) 221 Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8) 222 D Exploration and development expenses (attach Form T1229) 224 Other employment expenses 229 Clergy residence deduction 231 Other deductions Specify: 232 Add lines 207 to 224, 229, 231, and 232. 233 40,481 42 Line 150 minus line 233 (if negative, enter ''0'') This is your net income before adjustments. 234 Social benefits repayment (if you reported income on line 113, 119, or 146, see Line 235 in the guide). Use the federal worksheet to calculate your repayment. 235 Line 234 minus line 235 (if negative, enter ''0'') If you have a spouse or common-law partner, see Line 236 in the guide. This is your net income. 236
40,481 42 55,416 50 D 55,416 50
Taxable income Canadian Forces personnel and police deduction (box 43 of all T4 slips) Employee home relocation loan deduction (box 37 of all T4 slips) Security options deductions
244 248 249
Other payments deduction (if you reported income on line 147, see Line 250 in the guide) Limited partnership losses of other years Non-capital losses of other years Net capital losses of other years Capital gains deduction Northern residents deductions (attach Form T2222) Additional deductions Specify: Add lines 244 to 256.
250 251 252 253 254 255 256 257
Line 236 minus line 257 (if negative, enter ''0'')
This is your taxable income. 260
55,416 50
Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form 428. 5000-R
G
Refund or balance owing
MIKE SMITH
SIN: 111-222-998
Net federal tax: enter the amount from line 58 of Schedule 1 (attach Schedule 1, even if the result is ''0'') CPP contributions payable on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) Social benefits repayment (amount from line 235) Provincial or territorial tax (attach Form 428, even if the result is ''0'') Add lines 420, 421, 430, 422, and 428. This is your total
Total income tax deducted Refundable Quebec abatement CPP overpayment (enter your excess contributions) Employment Insurance overpayment (enter your excess contributions) Refundable medical expense supplement (use the federal worksheet) Working Income Tax Benefit (WITB) (attach Schedule 6) Refund of investment tax credit (attach Form T2038 (IND)) Part XII.2 trust tax credit (box 38 of all T3 slips)
437 440 448 450 452 453 454 456
Employee and partner GST/HST rebate (attach Form GST370) Tax paid by instalments Provincial or territorial credits (attach Form 479 if it applies) Add lines 437 to 479. These
457 476 479 482
are your total credits.
payable.
18,093 62 27 08 673 87
18,794 57
4
5,208 63
420 421 430 422 428 435
4,050 50 9,259 13
D
D D D D D D D D D D D
18,794 57
This is your refund or balance owing. -9,535 44 If the result is negative, you have a refund. If the result is positive, you have a balance owing. Enter the amount below on whichever line applies.
Line 435 minus line 482
D
9,535 44
Refund 484
Generally, we do not charge or refund a difference of $2 or less.
Balance owing 485
Amount enclosed 486
D D
Attach to page 1 a cheque, money order, or bank draft payable to the Receiver General, or make your payment online (go to www.cra.gc.ca/mypayment). Your payment is due no later than April 30, 2012.
Direct deposit - Start or change (see Line 484 in the guide) M You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Income tax refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax - To start direct deposit or to change account information, complete lines 460, 461, and 462 below. Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account, also tick box 463. To deposit your UCCB payments into the same account, also tick box 491. Branch number Institution number Account number CCTB UCCB 460
461 (5 digits)
462 (3 digits)
463
I certify that the information given on this return and in any documents attached is correct, complete, and fully discloses all my income. Sign here It is a serious offence to make a false return. Telephone
Do not use this area 5000-R
RC-11-104
Date 487
491
(maximum 12 digits)
488
490
For professional tax preparers only
Name: TAX SHELTER Address: P.O. BOX 3006 PARADISE NL A1L 3W2
Telephone: (709)726-7610
D
G
Privacy Act, Personal Information Bank number CRA PPU 005
Name of taxpayer
Social Insurance Number
MIKE SMITH T1-2011
111-222-998 Federal Tax
Printed
2012/08/18 Schedule 1
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 Basic personal amount Age amount (if you were born in 1946 or earlier) (use federal worksheet) Spouse or common-law partner amount (if negative, enter ''0'')
claim $10,527 300 (maximum $6,537) 301
$10,527 minus ( 4,236 53 his or her net income from page 1 of your return) = Amount for an eligible dependant (attach Schedule 5) (if negative, enter ''0'')
303
10,527 00
1 2
6,290 47
3
his or her net income) =
305
4
Amount for children born in 1994 or later Number of children 366 x $2,131 = Amount for infirm dependants age 18 or older (use the federal worksheet and attach Schedule 5) CPP or QPP contributions: through employment from box 16 and box 17 on all T4 slips (maximum $2,217.60) on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums: through employment from box 18 and box 55 on all T4 slips (maximum $786.76) on self-employment and other eligible earnings (attach Schedule 13) Volunteer firefighters' amount Canada employment amount (If you reported employment income on line 101 or line 104, see Line 363 in the guide) (maximum $1,065) Public transit amount Children's fitness amount Children's arts amount Home buyers' amount Adoption expenses Pension income amount (use the federal worksheet) (maximum $2,000) Caregiver amount (use the federal worksheet and attach Schedule 5) Disability amount (for self) (Claim $7,341 or, if you were under 18 years of age, use the federal worksheet) Disability amount transferred from a dependant (use the federal worksheet) Interest paid on your student loans Your tuition, education, and textbook amounts (attach Schedule 11) Tuition, education, and textbook amounts transferred from a child Amounts transferred from your spouse or common-law partner (attach Schedule 2) Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later 330 Minus: $2,052 or 3% of line 236, whichever is less 1,662 50 Subtotal (if negative, enter ''0'') A Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide and attach Schedule 5) 331 B Add lines A and B. Add lines 1 to 26. Federal non-refundable tax credit rate Multiply line 27 by line 28. Donations and gifts (attach Schedule 9) Add lines 29 and 30. Enter this amount on line 43 on the next page. Total federal non-refundable tax credits
367
5
$10,527 minus (
306 308 310 312 317 362 363 364 365 370 369 313 314 315 316 318 319 323 324 326
4,282 00 2,217 60 786 76
6
D7 D8 D9 D 10 11
1,065 00
2,000 00
12 13 14 15 16 17 18 19 20 21 22 23 24 25
332 335
27,168 83
338 349
4,075 32
26 27 28 29 30
350
4,075 32
31
15%
Go to Step 2 on the next page.
Page 1 of 2 5000-S1
G
Name of taxpayer
Social Insurance Number
MIKE SMITH
Printed
111-222-998
2012/08/18
Step 2 - Federal tax on taxable income
55,416 50
Enter your taxable income from line 260 of your return. Complete the appropriate column depending on the amount on line 32 Line 32 is $41,544 or less
Line 32 is more than $41,544 but not more than $83,088
Line 32 is more than $83,088 but not more than $128,800
0 00
55,416 50 41,544 00
83,088 00
Enter the amount from line 32. Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36.
= x
15
= +
% 0 00
13,872 50 22 % 3,051 95 6,232 00
26
Line 32 is more than $128,800
128,800 00 29
%
Go to Step 3.
33 34 35 36
%
15,371 00
27,256 00
Go to Step 3.
Go to Step 3.
9,283 95
Add lines 37 and 38.
32
37 38 39
Go to Step 3.
Step 3 - Net federal tax Enter the amount from line 39 above. Federal tax on split income (from line 5 of Form T1206) Add lines 40 and 41. Enter your total federal non-refundable tax credits from line 31 of the previous page. Federal dividend tax credit Overseas employment tax credit (attach Form T626) Minimum tax carryover (attach Form T691) Add lines 43 to 46. Line 42 minus line 47 (if negative, enter ''0''). Federal foreign tax credit (attach Form T2209) Line 48 minus line 49 (if negative, enter ''0'').
9,283 95 424 404
350 425 426 427
40 D 41
9,283 95 4,075 32
43 D 44 45 D 46
4,075 32
Basic federal tax 429
42
4,075 32
47
5,208 63
48 49
405
Federal tax 406
Total federal political contributions (attach receipts) 409 Federal political contribution tax credit (use the federal worksheet) (maximum $650) 410 Investment tax credit (attach Form T2038(IND)) 412 Labour-sponsored funds tax credit Net cost 413 Allowable credit 414 Add lines 51, 52, and 53. 416 Line 50 minus line 54 (if negative, enter ''0''). If you have an amount on line 41 above, see Form T1206. Working Income Tax Benefit advance payments received (box 10 on the RC210 slip) Additional tax on Registered Education Savings Plan accumulated income payments (attach Form T1172) Add lines 55, 56, and 57. Enter this amount on line 420 of your return. Net federal tax
Page 2 of 2 5000-S1
9,283 95
5,208 63
50
D 51 D 52 D 53 417 415 418 420
54
5,208 63
55 D56 57
5,208 63
58
G
Privacy Act, Personal Information Bank number CRA PPU 005
Name of taxpayer
Social Insurance Number
MIKE SMITH
111-222-998
T1-2011
Details of Dependant
Printed
2012/08/18 Schedule 5
See the guide to find out if you can claim an amount on line 305, 306, 315, or 331 of Schedule 1. For each dependant claimed, provide the details requested below. Attach a copy of this schedule to your return.
Line 305 - Amount for an eligible dependant Month Day If your marital status changed in 2011, enter the date of the change Do not forget to tick the box on page 1 of your return to indicate your marital status on December 31, 2011. Last Name First Name
Date of birth Year Month Day
Relationship to you
Net income in 2011
Nature of the impairment (if it applies)
Amount of claim
Address
Line 306, 315, or 331 - Attach a separate sheet of paper if you need more space. Last Name SMITH First Name GERALD
Year of birth
Relationship to you
Net income in 2011
Nature of the impairment (if it applies)
306
Address 34 UPPER STREET
ST. JOHN'S NL A1L 5T6 Last Name First Name
1978 Year of birth
Line claimed
Son
Amount of claim
4,282 00
MENTAL INFIRMITY
Relationship to you
Net income in 2011
Nature of the impairment (if it applies)
Line claimed
Amount of claim
Address
G
Privacy Act, Personal Information Bank numbers CRA PPU 005 5000-S5
Name of taxpayer
Social Insurance Number
MIKE SMITH T1-2011
111-222-998
Printed
2012/08/18
RRSP Unused Contributions, Transfers, and HBP or LLP Activities
Schedule 7
Generally, Saskatchewan Pension Plan (SPP) contributions are subject to the same rules as RRSP contributions. For more information about the SPP, visit www.saskpension.com. Complete this schedule, and attach it to your return only when one or more of the following situations applies:
D D D D D
You will not be deducting on your return for 2011 all of the unused RRSP contributions, amount (B) of "Your 2011 RRSP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP Information for 2011. You will not be deducting on your return for 2011 all of the RRSP contributions you made from March 2, 2011, to February 29, 2012. You have transferred to your RRSP certain amounts you included in your income. You are designating contributions made to your RRSP as a 2011 repayment under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP). You withdrew funds from your RRSP in 2011 under the HBP or the LLP. (You cannot withdraw funds from your SPP under the HBP or the LLP.)
If none of these situations apply to you, do not complete this schedule, and only enter your total RRSP contributions on line 208 of your return. For more information, see Line 208 in the guide.
PART A - Contributions Unused RRSP contributions: amount (B) of "Your 2011 RRSP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP Information for 2011 Total contributions* made to your RRSP or your spouse's or common-law partner's RRSP from: March 2, 2011, to December 31, 2011 (attach all receipts) 22,000 00 January 1, 2012, to February 29, 2012 (attach all receipts) 7,000 00 Add lines 2 and 3. 245 29,000 00 Add lines 1 and 4. Total RRSP contributions * Include your transfers and contributions that you are designating as a repayment under the HBP or the LLP. See Line 208 in the guide for the list of contributions to exclude.
1 2 3
29,000 00 29,000 00
4 5
587 00
8
28,413 00
9
25,245 36
13
PART B - Repayments under the HBP and the LLP Specify the contributions made to your RRSP from January 1, 2011, to February 29, 2012, that you are designating as your repayments under the HBP and the LLP for 2011. Do not include an amount you deducted or designated as a repayment on your 2010 return or that was refunded to you. Also, do not include any contributions or transfers that you will be including on line 10 or 11 below. Repayment under the HBP Repayment under the LLP Add lines 6 and 7.
587 00
246 262
6 7
587 00
PART C - RRSP deduction Line 5 minus line 8 RRSP contributions available to deduct RRSP contributions you are deducting for 2011 (this amount cannot exceed the lesser of the amount on line 9, excluding transfers, and your RRSP deduction limit for 2011, shown at amount (A) of "Your 2011 RRSP Deduction Limit Statement" on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP Information for 2011) 17,098 00 Transfers (see ''Line 11 - Transfers'' at Line 208 in the guide) 240 8,147 36 Add lines 10 and 11. 25,245 36 Enter the amount from line 9 or line 12, whichever is less. Also enter this amount on line 208 of your return.
10 11 12
2011 RRSP deduction 208
PART D - RRSP unused contributions available to carry forward Line 9 minus line 13
Your unused RRSP contributions available to carry forward to a future year 3,167 64 We will show the amount of line 14 as amount (B) of ''Your 2012 RRSP Deduction Limit Statement'' on your 2011 notice of assessment.
14
PART E - 2011 withdrawals under the HBP and the LLP HBP: enter the amount from box 27 of all your 2011 T4RSP slips. Tick this box if the address shown on page 1 of your return is the same as the address of the home you purchased under the HBP.
247
LLP: enter the amount from box 25 of all your 2011 T4RSP slips. Tick this box to designate that your spouse or common-law partner was the student for whom the funds were withdrawn under the LLP.
263
259
264
15 16 17 18
G
Privacy Act, Personal Information Bank number CRA PPU 005 5000-S7
Name of taxpayer
Social Insurance Number
MIKE SMITH
111-222-998
Printed
2012/08/18 NL 428
Newfoundland and Labrador Tax and Credits
T1 General - 2011
Complete this form, and attach a copy to your return. For more information, see related lines in the forms book.
Step 1 - Newfoundland and Labrador non-refundable tax credits For internal use only 5600 Basic personal amount claim $7,989 5804 7,989 00 1 Age amount (if born in 1946 or earlier) (use provincial worksheet) (maximum $5,100) 5808 2 Spouse or common-law partner amount Base amount 7,181 00 Minus: his or her net income from page 1 of your return 4,236 53 Result: (if negative, enter ''0'') 2,944 47 (maximum $6,528) 5812 2,944 47 3 Amount for an eligible dependant Base amount 7,181 00 Minus: his or her net income from line 236 of his or her return Result: (if negative, enter ''0'') (maximum $6,528) 5816 4 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 2,537 00 5 CPP or QPP contributions: (amount from line 308 of your federal Schedule 1) 5824 2,217 60 D6 (amount from line 310 of your federal Schedule 1) 5828 D7 Employment Insurance premiums: (amount from line 312 of your federal Schedule 1) 5832 786 76 D8 (amount from line 317 of your federal Schedule 1) 5829 D9 Volunteer firefighters' amount (amount from line 362 of your federal Schedule 1) (maximum $3,000) 5830 10 Child care amount (amount from line 214 of your return) 5831 11 Adoption expenses 5833 12 Pension income amount (maximum $1,000) 5836 1,000 00 13 Caregiver amount (use provincial worksheet) 5840 14 Disability amount (for self) 5844 15 Disability amount transferred from a dependant (use provincial worksheet) 5848 16 Interest paid on your student loans (amount from line 319 of your federal Schedule 1) 5852 17 Your tuition and education amounts [attach Schedule NL(S11)] 5856 18 Tuition and education amounts transferred from a child 5860 19 Amounts transferred from your spouse or common-law partner [attach Schedule NL(S2)] 5864 20 Medical expenses: Amount from line 330 of your federal Schedule 1 5868 21 Enter $1,740 or 3% of line 236 of your return, whichever is less. 1,662 50 22 Line 21 minus line 22 (if negative, enter ''0'') 23 Allowable amount of medical expenses for other dependants (use provincial worksheet) 5872 24 Add lines 23 and 24. 5876 25 Add lines 1 through 20, and line 25. 5880 17,474 83 Newfoundland and Labrador non-refundable tax credit rate Multiply line 26 by line 27. 5884 Donations and gifts: Amount from line 345 of federal Schedule 9 x 7 70 % = 29 Amount from line 347 of federal Schedule 9 x 13 30 % = 30 Add lines 29 and 30. 5896 Add lines 28 and 31. Enter this amount on line 44. Newfoundland and Labrador non-refundable tax credits 6150
17,474 83 26 7 70 % 27 1,345 56 28
31
1,345 56
Go to Step 2 on the next page Page 1 of 3 5001-C
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32
Name of taxpayer
Social Insurance Number
MIKE SMITH
111-222-998
Printed
2012/08/18
Step 2 - Newfoundland and Labrador tax on taxable income
55,416 50
Enter your taxable income from line 260 of your return. Complete the appropriate column depending on the amount on line 33.
Line 33 is more than $31,904 but not more than $63,807
Line 33 is $31,904 or less
Enter the amount from line 33.
0 00 Line 34 minus line 35 (cannot be negative)
7 70 Multiply line 36 by line 37.
0 00 Add lines 38 and 39.
Newfoundland and Labrador tax on taxable income
34 35 36 37 38 39 40
Go to step 3.
55,416 31,904 23,512 12 2,939 2,457
33
Line 33 is more than $63,807
50 00 50 50 06 00
34 35 36 37 38 39
5,396 06
40
Go to step 3.
34 35 36 30 % 37 38 00 39
63,807 00 13 6,444
40 Go to step 3.
Step 3 - Newfoundland and Labrador tax
5,396 06
Enter your Newfoundland and Labrador tax on taxable income from line 40. Enter your Newfoundland and Labrador tax on split income from Form T1206. Add lines 41 and 42.
1,345 56
Enter your Newfoundland and Labrador non-refundable tax credits from line 32. NL dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet NL overseas employment tax credit: Amount from line 426 of your federal Schedule 1 NL minimum tax carryover: Amount from line 427 of your federal Schedule 1 Add lines 44 to 47. Line 43 minus line 48 (if negative, enter ''0'') NL additional tax for minimum tax purposes: Amount from line 117 of Form T691 Add lines 49 and 50.
1,345 56 4,050 50
48 49
D 45 D 46
30
% = 6153
x 51
30
% = 6154
30
4,050 50
50 51
4,050 50
52 53
4,050 50
55 56
44
6152
x 51
x 51
5,396 06
41 D 42 43
6151
1,345 56
D 47
%=
Enter the provincial foreign tax credit from Form T2036. Line 51 minus line 52 (if negative, enter ''0'') Political contribution tax credit Newfoundland and Labrador political contributions made in 2011 Credit calculated for line 55 on the Provincial Worksheet Line 53 minus line 55 (if negative, enter ''0'')
6175
54 (maximum $500)
Labour-sponsored venture capital tax credit Enter the credit amount from Certificate(s) NL LSVC-1. Line 56 minus line 57 (if negative, enter ''0'')
(read line 55 in the forms book)
6176
4,050 50
D 57 58
Direct equity tax credit Enter the credit amount from Form T1272. Line 58 minus line 59 (if negative, enter ''0'')
4,050 50
59 60
4,050 50
61 62
NL resort property investment tax credit Enter the credit amount from Form T1297. Line 60 minus line 61 (if negative, enter ''0'')
Continue on the next page
Page 2 of 3 5001-C
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Name of taxpayer
Social Insurance Number
MIKE SMITH
111-222-998
Printed
2012/08/18
Step 3 - Newfoundland and Labrador tax (continued) Newfoundland and Labrador low-income tax reduction If you had a spouse or common-law partner on December 31, 2011, you have to agree on who will claim this tax reduction. Only one of you can claim it for your family. However, any unused amount can be claimed by the other person.
4,050 50
Enter the amount from line 62 on the previous page. Unused low-income tax reduction from your spouse or common-law partner, if applicable Line 63 minus line 64 (if negative, enter ''0'') (If you claimed an amount on line 64, enter "0" on line 82.)
6186
4,050 50
Adjusted family income for the calculation of the Newfoundland and Labrador low-income tax reduction
Column 1 You
Enter the net income amount from line 236 of the return. Total of the Universal Child Care Benefit (UCCB) repayment (line 213 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 232) Add lines 66 and 67. Total of the UCCB income (line 117 of the return) and the RDSP income (line 125 of the return) Line 68 minus line 69 (if negative, enter ''0'') Add the amounts on line 70 in column 1 and column 2, if applicable. Enter the result on line 77 below.
Adjusted family income Enter the amount from line 71 above. If you claimed an amount on lines 74 or 75, enter $27,348; otherwise enter $16,343. Line 77 minus line 78 (if negative, enter ''0'') Applicable rate Multiply line 79 by line 80. Line 76 minus line 81 (if negative, enter ''0'') Line 72 minus line 82 (if negative, enter ''0'') Enter the result on line 428 of your return.
66
4,236 53
66
55,416 50
67 68
4,236 53
67 68
55,416 50
69 70
4,236 53
69 70
59,653 03
71
4,050 50
72
claim $572
6187
572 00
73
claim $288
6188
288 00
74
claim $288 (maximum $860)
6189
860 00
75 76
5,168 80
81
27,348 32,305 16 5,168
65
55,416 50
Adjusted family income
59,653 03
D 64
Column 2 Your spouse or common-law Partner
Enter the amount from line 65 above. Basic reduction Reduction for your spouse or common-law partner Reduction for an eligible dependant claimed on line 5816 Add lines 73, 74, and 75.
63
77
00 78 03 79 00 % 80 80
Newfoundland and Labrador low-income tax reduction
82
Newfoundland and Labrador tax
4,050 50
83
4,050 50
84 85 86
Unused low-income tax reduction that can be claimed by your spouse or common-law partner Amount from line 82 Amount from line 63 Line 84 minus line 85 (if negative, enter ''0'')
Page 3 of 3 5001-C
Unused amount
G
Privacy Act, Personal Information Bank number CRA PPU 005
{}|
T1 GENERAL 2011
Canada Revenue Agency
Income Tax and Benefit Return
Identification
NL 7 Information about you
First name and initial
Enter your social insurance number (SIN) if it is not on the label, or if you are not attaching a label: Enter your date of birth: Your language of correspondence: Votre langue de correspondance:
ELEANOR Last name
SMITH Mailing address: Apt No - Street No Street name
Year Month Day
1949/06/17 X Français
English
Marital status
34 UPPER STREET
Tick the box that applies to your marital status on Dec. 31, 2011: Living 1 X Married 2 3 Widowed common-law 4 Divorced 5 Separated 6 Single
PO Box
RR
City
Prov./Terr. Postal code
ST. JOHN'S
NL
A1L 5T6
Information about your residence Enter your province or territory of residence on December 31, 2011: Newfoundland
Information about your spouse or common-law partner (if you ticked box 1 or 2 above) Enter his or her SIN: Enter his or her first name:
111-222-998
MIKE
¸
& Labrador
Enter the province or territory where you currently reside if it is not the same as your mailing address above:
Enter his or her net income for 2011 to claim certain credits:
55,416.50
Enter the amount of Universal Child Care Benefit (UCCB) from line 117 of his or her return:
0.00
Enter the amount of UCCB repayment from line 213 of his or her return:
If you were self-employed in 2011, enter the province or territory of self-employment:
Tick this box if he or she was self-employed in 2011:
If you became or ceased to be a resident of Canada for income tax purposes in 2011, enter the date of: MM DD
entry
666-777-334
MM DD
or
departure
1
Person deceased in 2011 If this return is for a deceased person, enter the date of death:
Year Month Day
Do not use this area
Residency information for tax administration agreements For more information, see Information Sheet T1-NL01(E), Residency information for tax administration agreements, included in this tax package. Did you reside in the Inuit communities of Rigolet, Nain, Hopedale, Makkovik, or Postville, or on Labrador Inuit Lands, on December 31, 2011? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 1 No X
3 Elections Canada (see the Elections Canada page in the tax guide for details or visit www.elections.ca)
A) Are you a Canadian citizen? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes X 1 Answer the following question only if you are a Canadian citizen. B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? . . . . . . . . . . . . . . . . . . . Yes X 1 Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament and registered political parties, as well as candidates at election time.
2
No
2
No
2
No X
2
Goods and services tax/harmonized sales tax (GST/HST) credit application See the guide for details. Are you applying for the GST/HST credit (including any related provincial credit)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
Do not use this area 5001-R
172
171
1
G
ELEANOR SMITH
2
SIN: 666-777-334
Please answer the following question: Did you own or hold foreign property at any time in 2011 with a total cost of more than CAN$100,000? (see the ''Foreign income'' section in the guide for details) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 266 Yes If yes, complete and attach Form T1135 to your return. If you had dealings with a non-resident trust or corporation in 2011, see the "Foreign income" section in the guide.
1
No X
2
As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
Total income Employment income (box 14 of all T4 slips)
101
Commissions included on line 101 (box 42 of all T4 slips) 102 Other employment income Old Age Security pension (box 18 of the T4A(OAS) slip) CPP or QPP benefits (box 20 of the T4A(P) slip) Disability benefits included on line 114 (box 16 of the T4A(P) slip) 152 Other pensions or superannuation Elected split-pension amount (attach Form T1032) Universal Child Care Benefit (UCCB) UCCB amount designated to a dependant 185 Employment Insurance and other benefits (box 14 of the T4E slip) Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180 Interest and other investment income (attach Schedule 4) Net partnership income: limited or non-active partners only (attach Schedule 4) Registered disability savings plan income Rental income Gross 160 Taxable capital gains (attach Schedule 3) Support payments received RRSP income (from all T4RSP slips) Other income Specify: Self-employment income Business income Professional income Commission income Farming income Fishing income
Total 156
Gross Gross Gross Gross Gross
104 113 114
115 116 117 119 120
121
347 21
122 125 Net 126 127 Taxable amount 128 129 130
162 164 166 168 170
Net Net Net Net Net
135 137 139 141 143
Workers' compensation benefits (box 10 on the T5007 slip) Social assistance payments
144 145
Net federal supplements (box 21 on the T4A(OAS) slip) Add lines 144, 145, and 146 (see Line 250 in the guide).
146
Add lines 101, 104 to 143, and 147.
This is your total income. 150
5000-R
6,589 32
147
6,936 53
G
ELEANOR SMITH
SIN: 666-777-334
3
Attach your Schedule 1, Federal Tax and Form 428 (provincial or territorial tax) here. Also attach here any other schedules, information slips, forms, receipts, and documents that you need to include with your return.
Net income Enter your total income from line 150. Pension adjustment (box 52 of all T4 slips and box 034 of all T4A slips)
150
206
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) RRSP deduction (see Schedule 7, and attach receipts)
207 208
Deduction for elected split-pension amount (attach Form T1032)
210
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)
212
Universal Child Care Benefit repayment (box 12 of all RC62 slips) Child care expenses (attach Form T778) Disability supports deduction
213 214 215
Business investment loss Moving expenses
6,936 53
Gross 228
2,700 00
Allowable deduction 217 219
Support payments made Total 230 Allowable deduction 220 Carrying charges and interest expenses (attach Schedule 4) 221 Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8) 222 D Exploration and development expenses (attach Form T1229) 224 Other employment expenses 229 Clergy residence deduction 231 Other deductions Specify: 232 Add lines 207 to 224, 229, 231, and 232. 233 2,700 00 Line 150 minus line 233 (if negative, enter ''0'') This is your net income before adjustments. 234 Social benefits repayment (if you reported income on line 113, 119, or 146, see Line 235 in the guide). Use the federal worksheet to calculate your repayment. 235 Line 234 minus line 235 (if negative, enter ''0'') If you have a spouse or common-law partner, see Line 236 in the guide. This is your net income. 236
2,700 00 4,236 53 D 4,236 53
Taxable income Canadian Forces personnel and police deduction (box 43 of all T4 slips) Employee home relocation loan deduction (box 37 of all T4 slips) Security options deductions
244 248 249
Other payments deduction (if you reported income on line 147, see Line 250 in the guide) Limited partnership losses of other years Non-capital losses of other years Net capital losses of other years Capital gains deduction Northern residents deductions (attach Form T2222) Additional deductions Specify: Add lines 244 to 256.
250 251 252 253 254 255 256 257
Line 236 minus line 257 (if negative, enter ''0'')
This is your taxable income. 260
4,236 53
Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form 428. 5000-R
G
Refund or balance owing
ELEANOR SMITH
SIN: 666-777-334
Net federal tax: enter the amount from line 58 of Schedule 1 (attach Schedule 1, even if the result is ''0'') CPP contributions payable on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) Social benefits repayment (amount from line 235) Provincial or territorial tax (attach Form 428, even if the result is ''0'') Add lines 420, 421, 430, 422, and 428. This is your total
Total income tax deducted Refundable Quebec abatement CPP overpayment (enter your excess contributions) Employment Insurance overpayment (enter your excess contributions) Refundable medical expense supplement (use the federal worksheet) Working Income Tax Benefit (WITB) (attach Schedule 6) Refund of investment tax credit (attach Form T2038 (IND)) Part XII.2 trust tax credit (box 38 of all T3 slips)
437 440 448 450 452 453 454 456
Employee and partner GST/HST rebate (attach Form GST370) Tax paid by instalments Provincial or territorial credits (attach Form 479 if it applies) Add lines 437 to 479. These
457 476 479 482
are your total credits.
payable.
589 32 105 22 130 10
824 64
420 421 430 422 428 435
4
D
D D D D D D D D D D D
824 64
This is your refund or balance owing. -824 64 If the result is negative, you have a refund. If the result is positive, you have a balance owing. Enter the amount below on whichever line applies.
Line 435 minus line 482
D
824 64
Refund 484
Generally, we do not charge or refund a difference of $2 or less.
Balance owing 485
Amount enclosed 486
D D
Attach to page 1 a cheque, money order, or bank draft payable to the Receiver General, or make your payment online (go to www.cra.gc.ca/mypayment). Your payment is due no later than April 30, 2012.
Direct deposit - Start or change (see Line 484 in the guide) M You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Income tax refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax - To start direct deposit or to change account information, complete lines 460, 461, and 462 below. Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account, also tick box 463. To deposit your UCCB payments into the same account, also tick box 491. Branch number Institution number Account number CCTB UCCB 460
461 (5 digits)
462 (3 digits)
463
I certify that the information given on this return and in any documents attached is correct, complete, and fully discloses all my income. Sign here It is a serious offence to make a false return. Telephone
Do not use this area 5000-R
RC-11-104
Date 487
491
(maximum 12 digits)
488
490
For professional tax preparers only
Name: TAX SHELTER Address: P.O. BOX 3006 PARADISE NL A1L 3W2
Telephone: (709)726-7610
D
G
Privacy Act, Personal Information Bank number CRA PPU 005
Name of taxpayer
Social Insurance Number
ELEANOR SMITH T1-2011
666-777-334 Federal Tax
Printed
2012/08/18 Schedule 1
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 Basic personal amount Age amount (if you were born in 1946 or earlier) (use federal worksheet) Spouse or common-law partner amount (if negative, enter ''0'')
claim $10,527 300 (maximum $6,537) 301
$10,527 minus ( 55,416 50 his or her net income from page 1 of your return) = Amount for an eligible dependant (attach Schedule 5) (if negative, enter ''0'')
10,527 00
1 2
303
3
his or her net income) =
305
4
Amount for children born in 1994 or later Number of children 366 x $2,131 = Amount for infirm dependants age 18 or older (use the federal worksheet and attach Schedule 5) CPP or QPP contributions: through employment from box 16 and box 17 on all T4 slips (maximum $2,217.60) on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums: through employment from box 18 and box 55 on all T4 slips (maximum $786.76) on self-employment and other eligible earnings (attach Schedule 13) Volunteer firefighters' amount Canada employment amount (If you reported employment income on line 101 or line 104, see Line 363 in the guide) (maximum $1,065) Public transit amount Children's fitness amount Children's arts amount Home buyers' amount Adoption expenses Pension income amount (use the federal worksheet) (maximum $2,000) Caregiver amount (use the federal worksheet and attach Schedule 5) Disability amount (for self) (Claim $7,341 or, if you were under 18 years of age, use the federal worksheet) Disability amount transferred from a dependant (use the federal worksheet) Interest paid on your student loans Your tuition, education, and textbook amounts (attach Schedule 11) Tuition, education, and textbook amounts transferred from a child Amounts transferred from your spouse or common-law partner (attach Schedule 2) Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later 330 Minus: $2,052 or 3% of line 236, whichever is less 127 10 Subtotal (if negative, enter ''0'') A Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide and attach Schedule 5) 331 B Add lines A and B. Add lines 1 to 26. Federal non-refundable tax credit rate Multiply line 27 by line 28. Donations and gifts (attach Schedule 9) Add lines 29 and 30. Enter this amount on line 43 on the next page. Total federal non-refundable tax credits
367
5
306
6
$10,527 minus (
308 310 312 317 362 363 364 365 370 369 313 314 315 316 318 319 323 324 326
152 92
D7 D8
117 29
D9 D 10 11
1,065 00
12 13 14 15 16 17 18 19 20 21 22 23 24 25
332 335
11,862 21
338 349
1,779 33
26 27 28 29 30
350
1,779 33
31
15%
Go to Step 2 on the next page.
Page 1 of 2 5000-S1
G
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
Printed
666-777-334
2012/08/18
Step 2 - Federal tax on taxable income
4,236 53
Enter your taxable income from line 260 of your return. Complete the appropriate column depending on the amount on line 32 Line 32 is $41,544 or less
4,236 53
Enter the amount from line 32. Line 33 minus line 34 (cannot be negative) Multiply line 35 by line 36.
= x = +
0 00
4,236 53 15 % 635 48 0 00
Line 32 is more than $41,544 but not more than $83,088
Line 32 is more than $83,088 but not more than $128,800
41,544 00
83,088 00
22
26
%
6,232 00
Line 32 is more than $128,800
128,800 00 29
%
Go to Step 3.
33 34 35 36
%
15,371 00
27,256 00
Go to Step 3.
Go to Step 3.
635 48
Add lines 37 and 38.
32
37 38 39
Go to Step 3.
Step 3 - Net federal tax Enter the amount from line 39 above. Federal tax on split income (from line 5 of Form T1206) Add lines 40 and 41. Enter your total federal non-refundable tax credits from line 31 of the previous page. Federal dividend tax credit Overseas employment tax credit (attach Form T626) Minimum tax carryover (attach Form T691) Add lines 43 to 46. Line 42 minus line 47 (if negative, enter ''0''). Federal foreign tax credit (attach Form T2209) Line 48 minus line 49 (if negative, enter ''0'').
635 48 424 404
350 425 426 427
40 D 41
635 48 1,779 33
43 D 44 45 D 46
1,779 33
Basic federal tax 429
42
1,779 33
47
48 49
405
Federal tax 406
Total federal political contributions (attach receipts) 409 Federal political contribution tax credit (use the federal worksheet) (maximum $650) 410 Investment tax credit (attach Form T2038(IND)) 412 Labour-sponsored funds tax credit Net cost 413 Allowable credit 414 Add lines 51, 52, and 53. 416 Line 50 minus line 54 (if negative, enter ''0''). If you have an amount on line 41 above, see Form T1206. Working Income Tax Benefit advance payments received (box 10 on the RC210 slip) Additional tax on Registered Education Savings Plan accumulated income payments (attach Form T1172) Add lines 55, 56, and 57. Enter this amount on line 420 of your return. Net federal tax
Page 2 of 2 5000-S1
635 48
50
D 51 D 52 D 53
54 55 D56 57
417 415 418 420
G
58
Privacy Act, Personal Information Bank number CRA PPU 005
Name of taxpayer
Social Insurance Number
ELEANOR SMITH T1-2011
Printed
666-777-334
2012/08/18
Statement of Investment Income
Schedule 4
State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return.
I-
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Taxable amount of dividends other than eligible dividends (specify):
II -
Enter this amount on line 180 of your return. Taxable amount of eligible dividends (specify):
180
Enter this amount on line 120 of your return.
120
Interest and other investment income Specify:
T5 -
347 21
Income from foreign sources (specify):
Enter this amount on line 121 of your return.
III -
347 21
122
221
Net partnership income (loss)
Partnership income shown on T5013 or T5013A Partnership income - certified films and videotapes Resource Income Enter this amount on line 122 of your return.
IV -
121
Carrying charges and interest expenses Carrying charges (specify): Carrying charges shown on T5013 or T5013A slips, box 59 Dividend rental arrangement compensation payments shown on T5013 or T5013A slips, box 57 Interest expenses (specify): Interest on money borrowed to earn other investment income Interest on money borrowed to earn interest, dividend, and royalty income Interest on money borrowed to acquire an interest in a limited partnership or a partnership in which you are not an active partner Enter this amount on line 221 of your return.
G
Privacy Act, Personal Information Bank number CRA PPU 005 5000-S4
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
666-777-334
Printed
2012/08/18 NL 428
Newfoundland and Labrador Tax and Credits
T1 General - 2011
Complete this form, and attach a copy to your return. For more information, see related lines in the forms book.
Step 1 - Newfoundland and Labrador non-refundable tax credits For internal use only 5600 Basic personal amount claim $7,989 5804 7,989 00 1 Age amount (if born in 1946 or earlier) (use provincial worksheet) (maximum $5,100) 5808 2 Spouse or common-law partner amount Base amount 7,181 00 Minus: his or her net income from page 1 of your return 55,416 50 Result: (if negative, enter ''0'') (maximum $6,528) 5812 3 Amount for an eligible dependant Base amount 7,181 00 Minus: his or her net income from line 236 of his or her return Result: (if negative, enter ''0'') (maximum $6,528) 5816 4 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 5 CPP or QPP contributions: (amount from line 308 of your federal Schedule 1) 5824 152 92 D6 (amount from line 310 of your federal Schedule 1) 5828 D7 Employment Insurance premiums: (amount from line 312 of your federal Schedule 1) 5832 117 29 D8 (amount from line 317 of your federal Schedule 1) 5829 D9 Volunteer firefighters' amount (amount from line 362 of your federal Schedule 1) (maximum $3,000) 5830 10 Child care amount (amount from line 214 of your return) 5831 2,700 00 11 Adoption expenses 5833 12 Pension income amount (maximum $1,000) 5836 13 Caregiver amount (use provincial worksheet) 5840 14 Disability amount (for self) 5844 15 Disability amount transferred from a dependant (use provincial worksheet) 5848 16 Interest paid on your student loans (amount from line 319 of your federal Schedule 1) 5852 17 Your tuition and education amounts [attach Schedule NL(S11)] 5856 18 Tuition and education amounts transferred from a child 5860 19 Amounts transferred from your spouse or common-law partner [attach Schedule NL(S2)] 5864 20 Medical expenses: Amount from line 330 of your federal Schedule 1 5868 21 Enter $1,740 or 3% of line 236 of your return, whichever is less. 127 10 22 Line 21 minus line 22 (if negative, enter ''0'') 23 Allowable amount of medical expenses for other dependants (use provincial worksheet) 5872 24 Add lines 23 and 24. 5876 25 Add lines 1 through 20, and line 25. 5880 10,959 21 Newfoundland and Labrador non-refundable tax credit rate Multiply line 26 by line 27. 5884 Donations and gifts: Amount from line 345 of federal Schedule 9 x 7 70 % = 29 Amount from line 347 of federal Schedule 9 x 13 30 % = 30 Add lines 29 and 30. 5896 Add lines 28 and 31. Enter this amount on line 44. Newfoundland and Labrador non-refundable tax credits 6150
10,959 21 26 7 70 % 27 843 86 28
31
843 86
Go to Step 2 on the next page Page 1 of 3 5001-C
G
32
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
666-777-334
Printed
2012/08/18
Step 2 - Newfoundland and Labrador tax on taxable income
4,236 53
Enter your taxable income from line 260 of your return. Complete the appropriate column depending on the amount on line 33. Enter the amount from line 33. Line 34 minus line 35 (cannot be negative) Multiply line 36 by line 37.
Add lines 38 and 39.
Line 33 is more than $31,904 but not more than $63,807
Line 33 is $31,904 or less
4,236 0 4,236 7 326 0
Newfoundland and Labrador tax on taxable income
53 00 53 70 21 00
34 35 36 37 38 39
326 21
40
Go to step 3.
31,904 00 12 50 2,457 00
33
Line 33 is more than $63,807 34 35 36 37 38 39
34 35 36 30 % 37 38 00 39
63,807 00 13 6,444
40 Go to step 3.
40 Go to step 3.
Step 3 - Newfoundland and Labrador tax
326 21
Enter your Newfoundland and Labrador tax on taxable income from line 40. Enter your Newfoundland and Labrador tax on split income from Form T1206. Add lines 41 and 42.
6151
326 21 843 86
Enter your Newfoundland and Labrador non-refundable tax credits from line 32. NL dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet NL overseas employment tax credit: Amount from line 426 of your federal Schedule 1 NL minimum tax carryover: Amount from line 427 of your federal Schedule 1 Add lines 44 to 47. Line 43 minus line 48 (if negative, enter ''0'') NL additional tax for minimum tax purposes: Amount from line 117 of Form T691 Add lines 49 and 50.
D 45 D 46
30
% = 6153
x 51
30
% = 6154
x 51
30
44
6152
x 51
843 86
41 D 42 43
D 47
843 86
%=
48 49 50 51
Enter the provincial foreign tax credit from Form T2036. Line 51 minus line 52 (if negative, enter ''0'')
52 53
Political contribution tax credit Newfoundland and Labrador political contributions made in 2011 Credit calculated for line 55 on the Provincial Worksheet Line 53 minus line 55 (if negative, enter ''0'')
6175
54 (maximum $500)
55 56
Labour-sponsored venture capital tax credit Enter the credit amount from Certificate(s) NL LSVC-1. Line 56 minus line 57 (if negative, enter ''0'')
(read line 55 in the forms book)
D 57
6176
58
Direct equity tax credit Enter the credit amount from Form T1272. Line 58 minus line 59 (if negative, enter ''0'')
59 60
NL resort property investment tax credit Enter the credit amount from Form T1297. Line 60 minus line 61 (if negative, enter ''0'')
61 62 Continue on the next page
Page 2 of 3 5001-C
G
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
666-777-334
Printed
2012/08/18
Step 3 - Newfoundland and Labrador tax (continued) Newfoundland and Labrador low-income tax reduction If you had a spouse or common-law partner on December 31, 2011, you have to agree on who will claim this tax reduction. Only one of you can claim it for your family. However, any unused amount can be claimed by the other person. Enter the amount from line 62 on the previous page.
63
Unused low-income tax reduction from your spouse or common-law partner, if applicable Line 63 minus line 64 (if negative, enter ''0'') (If you claimed an amount on line 64, enter "0" on line 82.)
D 64
6186
65
Adjusted family income for the calculation of the Newfoundland and Labrador low-income tax reduction
Column 1 You
Enter the net income amount from line 236 of the return. Total of the Universal Child Care Benefit (UCCB) repayment (line 213 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 232) Add lines 66 and 67. Total of the UCCB income (line 117 of the return) and the RDSP income (line 125 of the return) Line 68 minus line 69 (if negative, enter ''0'') Add the amounts on line 70 in column 1 and column 2, if applicable. Enter the result on line 77 below.
Column 2 Your spouse or common-law Partner 66
66
67 68
67 68
69 70
69 70
Adjusted family income
71
Enter the amount from line 65 above. Basic reduction Reduction for your spouse or common-law partner Reduction for an eligible dependant claimed on line 5816 Add lines 73, 74, and 75. Adjusted family income Enter the amount from line 71 above. If you claimed an amount on lines 74 or 75, enter $27,348; otherwise enter $16,343. Line 77 minus line 78 (if negative, enter ''0'') Applicable rate Multiply line 79 by line 80. Line 76 minus line 81 (if negative, enter ''0'') Line 72 minus line 82 (if negative, enter ''0'') Enter the result on line 428 of your return.
72 claim $572
6187
73
claim $288
6188
74
claim $288 (maximum $860)
6189
75 76
77
16
78 79 00 % 80 81
Newfoundland and Labrador low-income tax reduction
82
Newfoundland and Labrador tax
83
Unused low-income tax reduction that can be claimed by your spouse or common-law partner Amount from line 82 Amount from line 63 Line 84 minus line 85 (if negative, enter ''0'')
Page 3 of 3 5001-C
84 85 86
Unused amount
G
Privacy Act, Personal Information Bank number CRA PPU 005
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
{}|
Printed
666-777-334
2012/08/18
Child Care Expenses Deduction for 2011
Canada Revenue Agency
Read the attached information sheet. On the sheet we define child care expenses, eligible child, net income, earned income, and educational program. For more information, see Interpretation Bulletin IT-495, Child Care Expenses. Each person claiming the child care expenses deduction must attach a completed Form T778 to his or her return. Do not include receipts, but keep them in case we ask to see them. If you are the only person claiming child care expenses, complete parts A and B, and, if it applies, Part D. If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the lower net income, complete parts A and B. If there is another person (as described under "Who can claim child care expenses?" on the attached sheet) and you are the one with the higher net income, complete parts A, B, C, and, if it applies, Part D.
Part A - Total child care expenses List the first and last names and the dates of birth of all your eligible children, even if you did not pay child care expenses for all of them.
GERALD First name of each child for whom payments were made
GERALD
Year
SMITH Child care expenses paid (see note below)
2,700 00
Month Day
1978/03/23
Name of the child care organization or the name and social insurance number of the individual who received the payments
Number of weeks for boarding schools or overnight camps
JEAN WHITE
Total 2,700 00 Note: The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an overnight camp (including an overnight sports school) is $175 per week for a child included on line 1 in Part B, $250 per week for a child included on line 2, and $100 per week for a child included on line 3. 6795
2,700 00
X $7,000 X $10,000
= = 6796
1 2
X $4,000
=
Enter any child care expenses included above that were incurred in 2011 for a child who was 18 or older
Part B - Basic Limit for child care expenses Number of eligible children: Born in 2005 or later for whom the disability amount cannot be claimed Born in 2011 or earlier for whom the disability amount can be claimed * Born in 1995 to 2004 (or born in 1994 or earlier, with a mental or physical impairment, for whom the disability amount cannot be claimed) Add lines 1, 2, and 3.
1
Enter your total child care expenses from Part A. Enter your earned income.
6,589 32
Enter the amount from line 4, 5, or 6, whichever is least.
X 2/3
=
4,000 00 4,000 00
3 4
2,700 00
5
4,392 88
6
2,700 00
7
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank. Enter any child care expenses that the other person (as described under ''Who can claim child care expenses?'' on the attached sheet) with the higher net income deducted on line 214 of his or her 2011 return. Line 7 minus line 8. If you attended school in 2011 and you are the only person making a claim, also go to Part D. Otherwise, enter this amount on line 214 of your return. Your allowable deduction 2,700 * Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.
Page 1 of 2 T778 E (11)
8
00
9
G
Name of taxpayer
Social Insurance Number
ELEANOR SMITH
666-777-334
Printed
2012/08/18
Part C - Are you the person with the higher net income? Complete Part C if, in 2011, another person (as described under "Who can claim child care expenses?" on the attached sheet) with lower net income was in a situation described below. Give the name, social insurance number, and the net income of the other person, and tick the boxes that apply. Name of person with lower net income
Social insurance number
Net income
a) The other person attended school and was enrolled in a part-time educational program (read "Educational program" on the attached sheet). b) The other person attended school and was enrolled in a full-time educational program (read "Educational program" on the attached sheet). c) The other person was not capable of caring for children because of a mental or physical infirmity. That person must have been confined for a period of at least two weeks to a bed, or wheelchair, or as a patient in a hospital, or other similar institution. Attach a statement from the attending physician certifying this information. d) The other person was not capable of caring for children because of a mental or physical infirmity, and this situation is likely to continue for an indefinite period. Attach a statement from the attending physician certifying this information. e) The other person was confined to a prison or similar institution for a period of at least two weeks. f) You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the end of 2011 and for a period of at least 90 days beginning in 2011, but you reconciled before March 1, 2012. Line 4 (in Part B) X 2.5% Multiply the amount on line 10 by the number of months in 2011 that the situation in a) existed (other than a month that includes a week that any of the situations in b) to f) existed). Multiply the amount on line 10 by the number of weeks in 2011 that any of the situations in b) to f) existed. Add lines 11 and 12. Enter the amount from line 7 (in Part B) or line 13, whichever is less. If you attended school in 2011, go to Part D. Otherwise, enter this amount on line 214 of your return.
=
10 11 12 13
6798
Your allowable deduction
14
Part D - Were you enrolled in an educational program in 2011? Complete Part D if, at any time in 2011, either of the following situations applied to you: were the only person supporting the child, line 7 equals line 6 in Part B, and you were enrolled in an educational program D You (read "Educational program" on the attached sheet). were the person with the higher net income, line 7 equals line 6 in Part B, and, at the same time in 2011, you and another D You person (as described under "Who can claim child care expenses?" on the attached sheet) were enrolled in an educational program (read "Educational program" on the attached sheet). But first, complete Part C. Part D does not apply to the person with the lower net income, since the other person will claim this part of the deduction for both of them. Line 4 (in Part B) Multiply the amount on line 15 by the number of weeks in 2011 during which you were enrolled in a full-time educational program. If there was another person (as described under "Who can claim child care expenses?"), he or she must also have been enrolled in a full-time educational program during the same weeks. Multiply the amount on line 15 by the number of months (other than any month that includes a week used to calculate the amount on line 16) in 2011 during which: D there was no other person (as described under "Who can claim child care expenses?" on the attached sheet) and you were enrolled in a part-time educational program; or D you and the other person were enrolled in a full-time or part-time educational program during the same months. Add lines 16 and 17. Line 4 (in Part B) minus line 9 (in Part B) or line 14 (in Part C), whichever applies to you Line 5 (in Part B) minus line 9 (in Part B) or line 14 (in Part C), whichever applies to you Enter your net income (not including amounts on lines 214 and 235).
X 2.5%
=
15
16
17 18
6801
19 20 21
X 2/3 =
If you completed Part C: Line 13 (in Part C) minus line 6 (in Part B) Enter the amount from line 18, 19, 20, 21, or (if it applies) 22, whichever is least. Enter the amount from line 9 (in Part B) or line 14 (in Part C), whichever applies to you. Add lines 23 and 24. Enter this amount on line 214 of your return.
Page 2 of 2
22
Your allowable deduction
2,700 00 2,700 00
23 24 25
G
Privacy Act, Personal Information Bank Number CRA PPU 005
