T1 General

This is the main Federal Tax Return for individuals, which is broken down into several sections outlined below. Click on the appropriate line/box to get additional information regarding that field.

To view the T1 General, double-click on the form named "T1 General" in the Form Manager, or go to the View menu and select T1 General.

Income

These appear on page 3 of the T1 General.

Line 101 - Employment Income
The amount here comes from two sources:
- Line 14 from all T4 slips
  
  Open the form named "T4" to the return and enter an amount in box 14.
- Deferred Benefits from T1212
  
  Open the form named "T1212" to the return and enter an amount in line 4/box 6521.
  
  Note: This requires a capital gain declared on line 132 of Schedule 3.
Line 102 - Commission Income

This refers only to commission income reported on a T4 slip. For self-employment commission income refer to line 137 of the T1 General.

Open the form named "T4" to the return and enter an amount in box 42 under the section "Other Income and Information".
Line 103 - Wage Loss Replacement Contributions

The amount here is calculated on the Income Worksheet.
Line 104 - Other Employment Income

The amount here is calculated on the Income Worksheet.
Line 113 - Old Age Security Pension

Open the form named "T4A(OAS)" to the return and enter an amount in box 18.
Line 114 - CPP or QPP Benefits

Open the form named "T4A(P)" to the return and enter appropriate amounts in box 14-18.

The amounts in boxes 14-18 will automatically total and be recorded in box 20. Box 20 will forward into the T1 General here.
Line 115 - Other Pensions or Superannuation

The amount here is calculated on the Income Worksheet.
Line 116 - Elected Split Pension Amount
Open the form named "T1032 - Joint election" to the return and perform the following:
- Check the box labelled Section B
- Enter an amount in the line labelled "Elected Split Pension Amount - Line E of your spouse's T1032"
Note: If your return is linked with your spouse, this information will be automatically recorded based on the amounts from their T1032.
Line 117 - Universal Child Care Benefit

Open the form named "RC62 - UCCB" to the return and enter an amount in box 10.

Note: If you are a single parent on December 31, 2014 and check the box indicating you are designating the UCCB amount to a dependant, the amount from box 10 will be shown on line 185 of the T1 General instead of line 117.
Line 119 - Employment Insurance and Other Benefits

Open the form named "T4E" to the return and enter an amount in box 14.

Note: Any tax exempt benefits under the Indian Act recorded on box 18 of the T4E will reduce the amount from box 14 forwarded to line 119 of the T1 General.
Line 120 - Taxable Amount of Dividends (eligible and other than eligible) from Taxable Canadian Corporations

The amount here comes from Section I of Schedule 4.
Line 121 - Interest and Other Investment Income

The amount here comes from Section II of Schedule 4.
Line 122 - Net Partnership Income (limited or non-active partners only)

The amount here comes from Schedule 4.
Line 125 - Registered Disability Savings Plan Income

Open the form named "T4A" in the return and enter an amount in box 131 under the section for additional amounts.
Line 126 - Net Rental Income
The amount here comes from three sources:
- Net Rental Income from line 9946 on all T776 Forms
  
  Open the form named "T776" in the return and enter appropriate details.
  
  The amount from line 9946 will forward to line 126 of the T1 General.
- Loss or Deduction from a T5003
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "126" in box 12.
- Canadian and Foreign Net Rental Income from a T5013
  
  Open the form named "T5013 Partnership" in the return and enter applicable amounts in box 26.
Line 127 - Taxable Capital Gains

The amount here comes from line 199 of Schedule 3.
Line 128 - Support Payments Received (taxable amount)

The amount here is reported on the Income Worksheet.
Line 129 - RRSP Income
The amount here comes from several sources:
- Withdrawals from a T4RSP
  
  Open the form named "T4RSP" to the return and enter an amount in boxes 16, 18, 20, 22, and/or 28.
  
  Note: You will also need to clear the box indicating that the amount in box 18 was received due to the death of a spouse.
  
  Note: Only positive amounts in box 28 flow to line 129, negative amounts flow to line 232 of the T1 General.
- Amounts Deemed Received On De-registration from a T4RSP
  
  Open the form named "T4RSP" to the return and enter an amount in box 26.
- Income from a Spousal RRSP to be Reported In Your Return from their T2205
  
  The amount here is reported on the Deduction Worksheet.
- Amounts from a Spousal RRSP from a T2205
  
  Open the form named "T2205 - Spousal" to the return and enter appropriate information in Part 1 entitled "RRSPs". The amount on line 9 will forward to line 129 of the T1 General.
- Amount to be Included as Income from the Home Buyers' Plan
  
  The amount here is calculated on Page 2 of the RRSP Deduction Worksheet. An amount of required repayment in excess of contributions designated towards the HBP will be included as income on line 129.
- Amount to be Included as Income from the Lifelong Learning Plan
  
  The amount here is calculated on Page 2 of the RRSP Deduction Worksheet. An amount of required repayment in excess of contributions designated towards the LLP will be included as income on line 129.
Line 130 - Other Income

The amount here is calculated on the Income Worksheet.
Line 135 - Net Business Income
The amount here comes from several sources:
- Business Income from a T2125
  Open the form named "T2125" to the return and enter appropriate details, reporting the following:
  - entering income in Part 1
  - ensuring "other business" is checked under the section "Type of Business" on page 3 of the T2125 form.
  Refer to CRA for more information.
- Business Income from T5013 and/or T5013A
  
  Open the form named "T5013 Partnership" in the return and enter an applicable amount in box 35.
- Business Loss from a Tax Shelter
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "135" in box 12.
  
  The amount in box 11 will reduce the total forwarded to line 135 of the T1 General.
- Business Income from a T3
  
  Open the form named "T3" in the return and enter an amount in box 24.
Line 137 - Net Professional Income
The amount here comes from several sources:
- Professional Income from a T2125
  Open the form named "T2125" to the return and enter appropriate details, reporting the following:
  - entering income in Part 2
  - ensuring "other business" is checked under the section "Type of Business" on page 3 of the T2125 form.
  Refer to CRA for more information.
- Professional Income from T5013 and/or T5013A
  
  Open the form named "T5013 Partnership" in the return and enter an applicable amount in box 37.
- Professional Loss from a Tax Shelter
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "137" in box 12.
  
  The amount in box 11 will reduce the total forwarded to line 137 of the T1 General.
Line 139 - Net Commission Income
The amount here comes from several sources:
- Commission Income from a T2125
  Open the form named "T2125" to the return and enter appropriate details, reporting the following:
  - entering income in Part 1
  - ensuring "Commission business" is checked under the section "Type of Business" on page 3 of the T2125 form.
  Refer to CRA for more information.
- Commission Income from T5013 and/or T5013A
  
  Open the form named "T5013 Partnership" in the return and enter an applicable amount in box 39.
- Commission Loss from a Tax Shelter
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "139" in box 12.
  
  The amount in box 11 will reduce the total forwarded to line 139 of the T1 General.
Line 141 - Net Farming Income
The amount here comes from several sources:
- Farming Income from a T2042
  
  Open the form named "T2042" to the return and enter appropriate details in the fields provided.
  
  Refer to CRA for more information.
- Farming Income from a T1163/T1273
  
  Depending on the province you may have to report either a T1163 or T1273.
  
  Open the form named "T1163 - AGRI" or "T1273 - HAGRI" to the return and enter appropriate details in the fields provided.
  
  Refer to CRA for more information.
- Farming Income from T5013 and/or T5013A
  
  Open the form named "T5013 Partnership" in the return and enter an applicable amount in box 41.
- Farming Loss from a Tax Shelter
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "141" in box 12.
  
  The amount in box 11 will reduce the total forwarded to line 141 of the T1 General.
Line 143 - Net Fishing Income
The amount here comes from several sources:
- Fishing Income from a T2121
  
  Open the form named "T2121" to the return and enter appropriate details in the fields provided.
  
  Refer to CRA for more information.
- Farming Income from T5013 and/or T5013A
  
  Open the form named "T5013 Partnership" in the return and enter an applicable amount in box 43.
- Farming Loss from a Tax Shelter
  
  Open the form named "T5003 - Tax Shelters" in the return and enter an amount in box 11. Enter "143" in box 12.
  
  The amount in box 11 will reduce the total forwarded to line 143 of the T1 General.
Line 144 - Workers' Compensation Benefits
The amount here comes from several sources:
- Workers' Compensation Benefits from a T5007
  
  Open the form named "T5007 - Benefits" to the return and enter an amount in box 10.
- Workers' Compensation Benefits from an RL-5 (only applicable for Quebec)
  
  Open the form named "Releve 5" to the return and enter an amount in box C.
- Indemnities Received from an RL-5 (only applicable for Quebec)
  
  Open the form named "Releve 5" to the return and enter an amount in box E.
Line 145 - Social Assistance Payments
The amount here comes from several sources:
- Social Assistance Benefits from a T5007
  
  Open the form named "T5007 - Benefits" to the return and enter an amount in box 11.
- Social Assistance Benefits from an RL-5 (only applicable for Quebec)
  
  Open the form named "Releve 5" to the return and enter an amount in box A.
- Total Reinbursement Received from an RL-5 (only applicable for Quebec)
  
  Open the form named "Releve 5" to the return and enter an amount in box H.
Line 146 - Net Federal Supplements

Open the form named "T4A(OAS)" and enter an amount in box 21.
Line 150 - Total Income

This represents all the taxpayer's income before any deductions or credits are reported. It is a calculated amount and no information can be recorded directly here.

Deductions

These appear on page 4 of the T1 General.

Line 206 - Pension Adjustment
The amount here comes from several sources:
- Pension Adjustment from a T4
  
  Open the form named "T4" to the return and enter an amount in box 52.
- Pension Adjustment from a T4A
  
  Open the form named "T4A" to the return and enter an amount in box 34.
- Pension Adjustment from an RC267
  
  Open the form named "US Retirement Plan Contributions" (by searching for RC267) to the return and enter appropriate details.
  
  The amount on line 3 under the section labeled "Pension Adjustment" will forward to line 206 of the T1 General.
  
  Refer to CRA for more information.
  
  Note: If your return contains RC267 with RC268 and/or RC269, you will have to print and mail your return.
- Prescribed Amount Adjustment from an RC268
  
  Open the form named "Commuter - US Retirement Plan Contributions" (by searching for RC268) to the return and enter appropriate details.
  
  The amount on line 7 under the section labeled "Prescribed Amount" will forward to line 206 of the T1 General.
  
  Refer to CRA for more information.
  
  Note: If your return contains RC268 with RC267 and/or RC269, you will have to print and mail your return.
- Pension Adjustment from an RC269
  
  Open the form named "Contributions to a Foreign Pension Plan" (by searching for RC269) to the return and enter appropriate details.
  
  The amount on line 5 under the section labeled "Pension Adjustment" will forward to line 206 of the T1 General.
  
  Refer to CRA for more information.
  
  Note: If your return contains RC269 with RC267 and/or RC268, you will have to print and mail your return.
Line 207 - Registered Pension Plan (RPP) Deduction
The amount here comes from several sources:
- RPP Deduction from Past Service Worksheet
  
  Open the form named "Past Service" (by searching for RPP) to the return and enter appropriate details.
  
  The amount on line 24 under the section labeled "Area D" will forward to line 207 of the T1 General.
  
  Refer to CRA for more information.
- RPP Contributions from a T4
  
  Open the form named "T4" to the return and enter an amount in box 20.
- RPP Contributions (Past Service) from a T4A
  
  Open the form named "T4A" to the return and enter an amount in box 32.
- RPP Contributions from an RC267
  
  Open the form named "US Retirement Plan Contributions" (by searching for RC267) to the return and enter appropriate details.
  
  The amount on line 3 under the section labeled "Calculating your deduction" will forward to line 207 of the T1 General.
  
  Refer to CRA for more information.
- RRP Deduction from an RC268
  
  Open the form named "Commuter - US Retirement Plan Contributions" (by searching for RC268) to the return and enter appropriate details.
  
  The lesser amount of lines 5 and 6 under the section labeled "Calculating your deduction" will forward to line 207 of the T1 General.
  
  Refer to CRA for more information.
  
  Note: If your return contains RC268 with RC267 and/or RC269, you will have to print and mail your return.
- RPP Deduction from an RC269
  
  Open the form named "Contributions to a Foreign Pension Plan" (by searching for RC269) to the return and enter appropriate details.
  
  The amount on line 8 under the section labeled "Calculating your deduction" will forward to line 207 of the T1 General.
  
  Refer to CRA for more information.
  
  Note: If your return contains RC269 with RC267 and/or RC268, you will have to print and mail your return.
Line 208 - RRSP Deduction

The amount here is calculated on Schedule 7 via the RRSP Deduction Worksheet.
Line 210 - Deduction for Elected Split Pension Amount
Open the form named "T1032 - Joint election" to the return and perform the following:
- Check the box labelled Section A
- Enter an amount in the line labelled "Elected Split Pension Amount"
The software will automatically calculate the maximum allowable split pension amount. The amount for Elected Split Pension Amount cannot exceed the maximum allowable.

Note: If your return is linked with your spouse, this information will be automatically into Section B of their T1032.
Line 212 - Annual Union, Professional, Or Like Dues
The amount here comes from three sources:
- Union Dues from a T4
  
  Open the form named "T4" in the return and enter an amount in box 44.
- Union Dues Not Reported on a T4
  
  These amounts are reported on the Deduction Worksheet.
- Professional Dues Not Reported on a T4
  
  These amounts are reported on the Deduction Worksheet.
Line 213 - Universal Child Care Benefit (UCCB) Repayment

Open the form named "RC62 - UCCB" to the return and enter an amount in box 12.
Line 214 - Child Care Expenses

These are reported on the T778 form via the Child Care Expenses Worksheet.
Line 215 - Disability Supports Deduction

Open the form named "T929 - Disability support deduction" to the return and enter appropriate details. Refer to CRA for more information.

The amount on line 11 will forward to line 215 of the T1 General.

Note: The amount on line 215 can only be claimed if certain conditions listed on the top of the T929 form apply.
Line 217 - Business Investment Loss

Open the form named "Allowable Business" to the return and enter appropriate details. Refer to CRA for more information.

The amount on line D under the section labeled "Business investment loss deduction" will forward to line 217 of the T1 General.
Line 219 - Moving Expenses

Open the form named "T1M - Moving" to the return and enter appropriate details. Refer to CRA for more information.
Line 220 - Support Payments Made

These amounts are reported on the Deduction Worksheet.
Line 221 - Carrying Charges and Interest Expenses

The amount here flows from Section III of Schedule 4.
Line 222 - Deduction for CPP/QPP Contributions on Self-Employment and Other Earnings

This amount is calculated on form RC381.
Line 224 - Exploration and Development Expenses

Open the form named "T1229 - Resources Deduction" to the return and enter appropriate details. Refer to CRA for more information.

The results of Section III forward to line 224 of the T1 General.
Line 229 - Other Employment Expenses
The amount here from four sources:
- Workers' Compensation Benefits Repaid to the Employer from a T4
  
  Open the form named "T4" in the return and enter an amount in box 77.
- Allowable Claim for Meals and Lodging from a TL2
  
  Open the form named "TL2 - Claim for meals and lodging" in the return and enter appropriate details in the fields provided. Refer to CRA for more information.
  
  The amount on line 12 will forward to line 229 of the T1 General.
- Total Employment Expenses from a T777
  
  Open the form named "T777 - Statement of employment expenses" in the return and enter appropriate details in the fields provided. Refer to CRA for more information.
  
  The amount for total expenses will forward to line 229 of the T1 General.
- Forfeited Amount from a T4PS
  
  Open the form named "T4PS" in the return and enter an amount in box 36.
Line 231 - Clergy Residence Deduction

Open the form named "T1223 - Clergy residence deduction" in the return and enter appropriate details. Refer to CRA for more information.

The amount on line 11 will forward to line 231 of the T1 General.
Line 232 - Other Deductions

These amounts are reported on the Deduction Worksheet.
Line 235 - Social Benefits Repayment

If you reported income on lines 113, 119, or 146, you may have to repay part of those amounts.

The information on this line forwards from the Federal Worksheet. No information is reported directly on that form.
Line 236 - Net Income

Net income is used to calculate certain federal and provincial or territorial non-refundable tax credits. CRA also uses your net income, and if you are married or living common-law, your spouse or common-law partner's net income, to calculate amounts such as the Canada Child Tax Benefit, the GST/HST credit, the social benefits repayment, and certain credits.

This amount is automatically calculated and is not reported directly on the T1 General.

Line 244 - Canadian Forces Personnel and Police Deduction

Open the form named "T4" in the return and enter an amount in box 43.
Line 248 - Employee Home Relocation Loan Deduction

Open the form named "T4" in the return and enter an amount in box 37.
Line 249 - Security Options Deductions

These amounts are reported on the Deduction Worksheet.
Line 250 - Other Payments Deduction

The amount here flows from the amount on line 147 of the T1 General.

Income included in line 147 applies toward a taxpayer's net income, but is not included in their taxable income, so it is deducted here.
Line 251 - Limited Partnership Losses of Other Years

Open the form named "Non Capital Losses" in the return and enter an amount in the field labeled "Loss Claimed" under the section "Limited Partnership Losses".

Refer to CRA for more information.
Line 252 - Non-Capital Losses of Other Years

Open the form named "Non Capital Losses" in the return and enter an amount in the fields labeled "Loss Claimed" under the section "Summary of Non-Capital Losses Carryforward".

Refer to CRA for more information.
Line 253 - Net Capital Losses of Other Years

Open the form named "Net capital losses workchart" in the return and enter appropriate details. The total of amounts from line 7 and 12 will forward to line 253 of the T1 General.
Line 254 - Capital Gains Deduction

Open the form named "T657 - Capital Gain Deduction" in the return and enter appropriate details.

The amount from part 5 or line 47 of part 3b, whichever is larger, will forward to line 254 of the T1 General.
Line 255 - Northern Residents Deduction

Open the form named "T2222 - Northern Residents Deduction" in the return and enter appropriate details.

The amount from line 21 will forward to line 255 of the T1 General.

Refer to CRA for more information.
Line 256 - Additional Deductions

These amounts are reported on the Deduction Worksheet.
Line 260 - Taxable Income

Your taxable income is the amount you use to calculate your federal tax on your Schedule 1 and your provincial or territorial tax on Form 428/Quebec Provincial Return.

The amount is calculated automatically.

Tax Credits and Tax Payable

These appear on page 5 of the T1 General.

Line 420 - Net Federal Tax

This amount is calculated on Schedule 1.
Line 421 - CPP Contributions Payable on Self-Employment and Other Earnings

This amount is calculated on Schedule 8.
Line 422 - Social Benefits Repayment

The amount here is taken from line 235 of the T1 General.
Line 428 - Provincial or Territorial Tax (Other than Quebec)

The amount of provincial tax owing here is calculated via the Provincial 428 Forms, with the exception of Quebec, which files a separate Provincial TP1 Return.
Line 430 - EI Contributions Payable on Self Employment and Other Eligible Earnings

The amount here is calculated on Schedule 13.
Line 435 - Total Payable

Your total payable is the amount of federal and provincial or territorial taxes you owe before you subtract your total credits. It also includes, if applicable, Canada Pension Plan contributions payable on self-employment and other earnings, Employment Insurance premiums payable on self-employment and other eligible earnings, social benefits repayment and Yukon First Nations Tax.

The amount is calculated automatically.

Line 437 - Total Income Tax Deducted
The amount here is derived from three sources:
- The total tax deducted from all your supplementary forms; T4, T4E, T4A, T4RSP, etc.
- The total tax deducted from any of your Quebec supplementaries
- The tax paid on any pension income transferred from your spouse on a T1032
Line 440 - Refundable Quebec Abatement

For residents of Quebec on December 31, 2014, who did not have a business with a permanent establishment outside Quebec, this amount is calculated as 16.5% of the basic federal tax from line 51 of Schedule 1.

Otherwise, this amount is only used in multi-jurisdictional returns, which TaxTron does not at present support.
Line 448 - CPP Overpayment

This amount is calculated on the RC381 form, based on all CPP contributions made. No information is reported directly on that form. Any contributions in excess of the required amount will automatically flow to line 448 of the T1 General.
Line 450 - Employment Insurance Overpayment

This amount is calculated on the T2204 form, based on all EI contributions made. No information is reported directly on that form. The results of Part 2, contributions in excess of the required amount will automatically flow to line 450 of the T1 General.
Line 452 - Refundable Medical Expense Supplement

This amount is automatically calculated on the Federal Worksheet. No information is recorded directly on that form.
Line 453 - Working Income Tax Benefit

This amount is calculated on Schedule 6.
Line 454 - Refund of Investment Tax Credit

This amount is calculated on the T2038 form.

To open a T2038 form, double-click on the form named "T2038 - ITC" in the Form Manager.

Enter appropriate amounts in the fields required. The results on line K under the section "Calculating a refund of investment tax credit" will forward to line 454 of the T1 General.

Ce montant est calculé sur le formulaire T2038.

Pour ouvrir un formulaire T2038, double-cliquez sur le formulaire T2038 dans le gestionnaire de formulaires.

Inscrivez les montants appropriés dans les champs prévus. Les résultats sur la ligne K dans la section Crédit à l'investissement disponible pour remboursement à la page 3 se rapporteront à la ligne 454 de la T1 Générale.
Line 456 - Part XII.2 Trust Tax Credit

This amount is calculated as the total of box 38 on all T3 slips.

To open a T3 form, double-click on the form named "T3" in the Form Manager. Enter an amount in box 38.
Line 457 - Employee and Partner GST/HST Rebate

This amount is calculated on the GST370 form.

To open a GST370 form, double-click on the form named "GST370 - GST Rebate" in the Form Manager, and enter appropriate details in the fields provided.

The amount in line 15 of Area B will forward to line 457 of the T1 General.

Note: This line refers to a GST rebate commonly received for employment expenses. It has nothing to do with the quarterly GST Credit.
Line 476 - Tax Paid by installments

This amount is reported on the Installments Worksheet.

To open the Installments Worksheet, double-click on the form named "Installments" in the Form Manager, and enter appropriate details in the fields provided.
Line 479 - Provincial or Territorial Credits

This amount is reported on the Provincial 479 Form.
Line 482 - Total Credits

This amount is calculated as the total of all tax credits and taxes already paid.

If this is greater than the Tax Payable amount on line 435, you will get a refund. If less, you must pay the balance due to CRA.

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T1 General

Identification

Income

Deductions

Tax Credits and Tax Payable