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Provincial 428 Forms

The Provincial 428 forms calculate Provincial/Territorial tax owing and Provincial non-refundable credits. No information is recorded directly on the form.

Note: Quebec has a separate Provincial return, so they have no Provincial 428 form.

To open the Provincial 428 form, double-click on the form with a description as the province name followed by "Tax" in the Form Manager. E.g. "Alberta Tax" in Alberta. "Ontario Tax" in Ontario.

Note: Not all lines/steps may appear on the Provincial 428 form depending on the province of return.

The form is broken down into the following steps:

Step 1 - Non-Refundable Tax Credits

• Line 5804 - Basic Personal Amount

  A basic credit received by all taxpayers.

• Line 5808 - Age Amount

  An additional credit for those age 65 and older.

• Line 5812 - Spouse Amount

  This is a credit reduced by the income of ones' spouse/common-law partner.

• Line 5816 - Amount for an Eligible Dependant

  This amount is generally limited to single parents only.

  Open the form named "Dependants", and check the box labeled "Amount for an eligible dependant (line 305)".

  Note: This credit allows the taxpayer to receive a credit for a dependant equivalent to that for a spouse as in line 5812, so that single parents are not disadvantaged. As such, the claim can only be made for one dependant.

• Line 5820 - Amount for Infirm dependants aged 18 and older

  Open the form named "Dependants", and check the box labeled "Amount for mental or physical impairment (line 306)".

  Note: You cannot make a claim for a dependant as infirm and claim the Caregiver credit for them at the same time. The software will optimize the return by calculating the most advantageous claim between the two options and claim whichever credit is the larger.

• Line 5821 - Amount for Children Born in 1997 or Later

  This amount flows from the Other Federal Credits Worksheet.

• Line 5824 - CPP and QPP Contributions Through Employment

  Open the form named "T4", and enter an amount in boxes 16 and/or 17. The total from all T4s flows to line 4 of form T2044 and then to line 308 of Schedule 1 where it then flows to line 5824 of the Provincial 428 form.

• Line 5828 - CPP and QPP Contributions on Self-Employment and Other Earnings

  The amount here is calculated on Schedule 8.

• Line 5829 - EI Premiums On Self-Employment and Other Eligible Earnings

  The amount here flows from the result of line 10 of Schedule 13, based on the taxpayer's T4 and other forms, through line 317 of Schedule 1.

• Line 5832 - EI Premiums Through Employment

  The amount here flows from the result of Part 2 of form T2204, based on the taxpayer's T4 and other forms, through line 312 of Schedule 1.

• Line 5833 - Adoption Expenses

  Open the form named "Dependants" and enter appropriate amounts in the section labeled "Adoption Expenses".

  Refer to CRA for more information.

• Line 5836 - Pension Income Amount

  You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on line 115, line 116, and/or line 129 of your T1 General.

  The amount is automatically calculated and flows from the Federal Worksheet.

• Line 5839 - Children's Fitness Amount

  Open the form named "Dependants" and enter appropriate amounts in the section labeled "Children's Fitness and Arts Amount".

• Line 5840 - Caregiver Amount

  Open the form named "Dependants", and check the box labeled "Amount for caregiver credit (line 315)".

  Note: You cannot make a claim for a dependant as infirm and claim the Caregiver credit for them at the same time. The software will optimize the return by calculating the most advantageous claim between the two options and claim whichever credit is the larger.

• Line 5844 - Disability Amount (For Self)

  Go to the Tools menu, select Review ID Section. In the Identification window, switch to the Status tab, and check both boxes labeled "Taxpayer is disabled" and "Taxpayer's T2201 approved by CRA".

• Line 5848 - Disability Amount Transferred From a Dependant

  Open the form named "Dependants", and check the box labeled "Eligible for disability amount (Valid T2201 on record)" under the section "T2201 Disability Tax Credit Certificate".

• Line 5850 - Prince Edward Island Teacher School Supply Amount

  This amount is calculated on the Prince Edward Island Credits Worksheet.

• Line 5852 - Interest Paid on Student Loans

  This amount flows from the Other Federal Credits Worksheet.

• Line 5856 - Tuition and Education Amounts

  The amount here flows from the provincial counterpart to Schedule 11.

  To open the Provincial Schedule 11, double-click on the form named "PS11 - Provincial Tuition and Education Amounts" in the Form Manager.

• Line 5860 - Tuition, Education, and Textbook Amounts Transferred from a Child

  Open the form named "Dependants" and enter appropriate amounts in the section labeled "Tuition and Education Amount". These amounts can be calculated on the dependant's Schedule 11.

  Refer to CRA for more information.

  Note: If you are claiming amounts for a child over the age of 18, you will need to report their information on the Dependants form even though they may not qualify as a Dependant for other purposes.

  You can only claim amounts that the dependant themselves are not using to reduce their own tax liability to zero, and since the credit here is non-refundable, it is important not to claim more than you need to reduce your own tax liability. An excess amount transferred to you will be wasted. On the other hand, that excess amount not transferred will be rolled forward to a future year for use by the dependant.

• Line 5864 - Amounts Transferred from Your Spouse

  This amount is calculated on Schedule 2.

• Line 5868 - Medical Expenses for Self, Spouse, and Dependant Children Born in 1997 or Later

  The amount here flows from the Section F of the Medical Expenses Worksheet.

• Line 5872 - Medical Expenses for Other Dependants

  The amount here flows from the Section F of the Medical Expenses Worksheet.

• Line 5876 - Total Medical Expenses

  This amount is the total of lines 330 and 331, reduced by 3% of the taxpayer's net income.

  Note: In general, with a married/common-law couple, it is preferable to have the spouse with the lower net income claim medical expenses as the clawback based on net income is smaller. However, if that spouse's non-refundable credits already exceed their tax liability it may be more beneficial to claim medical expenses on the spouse with the higher net income.

• Line 5895 - Unclaimed Donations and Gifts

  This amount is calculated on the Alberta Worksheet.

  To open the Alberta Worksheet, double-click on the form named "Alberta Worksheet" in the Form Manager.

  Enter appropriate details in the field provided.

• Line 5896 - Donations and Gifts

  This amount is derived from calculations performed in Schedule 9.

• Line 6147 - Family Tax Benefit

  The amount is calculated on the Manitoba Family Tax Credit Worksheet.

  To open the Manitoba Family Tax Credit Worksheet, double-click the form named "MB428A" in the return. The amount on line 12 will forward to line 6147 of the Provincial 428 form.

• Line 6151 - Tax on Split Income from T1206

  Open the form named "T1206 - Split income" and enter appropriate details. The amount from line 21 of Part 2 will forward to the Provincial 428 form.

  Refer to CRA for more information.

Step 2 - Provincial Tax on Taxable Income

This step calculates the Provincial Tax payable based on the taxpayer's income and his/her marginal tax rate.

Step 3 - Net Provincial Tax

This step factors in additional non-refundable credits:

• Line 6003 - Alberta Political Contribution Tax Credit: Annual Contribution

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Alberta Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6004 - Alberta Political Contribution Tax Credit: Senatorial Selection Campaign Contribution

  This amount is calculated on the Alberta Worksheet.

• Line 6006 - Alberta Royalty Tax Rebate

  This amount is calculated on the Alberta Worksheet.

• Line 6040 - British Columbia Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the British Columbia Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6045 - British Columbia Employee Investment Tax Credit: Employee Share Ownership Plan Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006" in the return. Enter an amount in line E.

• Line 6047 - British Columbia Employee Investment Tax Credit: Employee Venture Capital Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006 - BC LSVC Slip" in the return. Enter an amount in the field labeled "Total Investments per EVCC 30".

• Line 6080 - Manitoba Labour Sponsored Funds Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006 - MB LSVC Slip" in the return. Enter an amount in the field labeled "Labour sponsored funds tax credit".

• Line 6083 - Manitoba Mineral Exploration Tax Credit

  Open the form named "T1241 - MB Minerals" and enter appropriate details. The amount from line 8 will forward to line 6083 of the Provincial 428 form.

  Refer to CRA for more information.

• Line 6085 - Manitoba Community Enterprise Development Tax Credit

  This amount is calculated on the T1256 form.

  To open the T1256 form, double-click on the form named "T1256 - MB community enterprise development credit" in the Form Manager.

  The results on line 6 will forward to the Provincial 428 form.

• Line 6086 - Manitoba Tuition Fee Rebate from a T1005

  This amount is calculated on the T1005 form.

  To open the T1005 form, double-click on the form named "T1005 - Tuition fee Rebate" in the Form Manager.

  The results on line 5 will forward to the Provincial 428 form.

• Line 6092 - Manitoba Small Business Venture Capital Tax Credit

  This amount is calculated on the T1256-1 form.

  To open the T1256-1 form, double-click on the form named "T1256 - MB community enterprise credit (individuals)" in the Form Manager.

  The results on line 6 will forward to the Provincial 428 form.

• Line 6140 - Manitoba Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Manitoba Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6152 - Dividend Tax Credit

  This amount will be calculated automatically based on the taxpayer's reporting of dividend income on lines 120 and 180 of the T1 General.

• Line 6153 - Overseas Employment Tax Credit

  Open the form named "T626 - Overseas employment tax credit" and enter appropriate details. The amount from line 17 of Part 2 will forward to line 6153 of the Provincial 428 form.

  Refer to CRA for more information.

• Line 6154 - Minimum Tax Carry-Over

  Open the form named "T691 - Minimum Tax" and enter appropriate details. The amount from line 124 of Part 7 will forward to line 6154 of the Provincial 428 form.

  Refer to CRA for more information.

• Line 6156 - New Brunswick Low Income Tax Reduction

  This amount is calculated on the New Brunswick Worksheet.

• Line 6175 - Newfoundland and Labrador Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Newfoundland and Labrador Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6176 - Newfoundland and Labrador Labour Sponsored Funds Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006 - NFD LSVC Slip" in the return. Enter appropriate amounts in the fields provided.

• Line 6186 - Newfoundland and Labrador Spousal Unused Low Income Tax Reduction

  This amount is calculated on the Newfoundland and Labrador Credits Worksheet.

• Line 6210 - Nova Scotia Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Nova Scotia Credits Worksheet.

    To open the Nova Scotia Credits Worksheet, double-click on the form named "Nova Scotia Worksheet" in the Form Manager.

    Enter appropriate details in the field provided.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6228 - Nova Scotia Volunteer Firefighter Credit

  This amount is calculated on the Nova Scotia Credits Worksheet.

• Line 6229 - Nunavut Volunteer Firefighter Credit

  This amount is calculated on the Nunavut Credits Worksheet.

• Line 6238 - Nova Scotia Venture Capital Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006 - NS LSVC Slip" in the return. Enter an amount in the field labeled "Labour sponsored venture capital fund tax credit".

• Line 6255 - Northwest Territories Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Northwest Territories Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6338 - Prince Edward Island Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Prince Edward Island Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6342 - Prince Edward Island Low Income Tax Reduction

  This amount is calculated on the Prince Edward Island Credits Worksheet.

• Line 6350 - Prince Edward Island Equity Tax Credit

  This amount is calculated on the Prince Edward Island Credits Worksheet.

• Line 6355 - Saskatchewan Farm/Small Business Capital Gains Tax Credit from a T1237

  Open the form named "T1237 - SK Cap Gains Tax Credit". The amount from line 32 will be automatically calculated and forward to line 6355 of the Provincial 428 form.

  Refer to CRA for more information.

• Line 6356 and 6357 - Saskatchewan Employee's Tools Tax Credit

  This amount is calculated on the Saskatchewan Credits Worksheet.

• Line 6360 - Saskatchewan Mineral Exploration Tax Credit

  This amount is calculated on the Saskatchewan Credits Worksheet.

• Lines 6361-6363 - Rollback of Saskatchewan Mineral Exploration Tax Credit

  This amount is calculated on the Saskatchewan Credits Worksheet.

• Line 6368 - Saskatchewan Political Contribution Tax Credit

  This amount can come from two sources:

  • Contributions made in 2014 reported as Annual Contributions

    This amount is calculated on the Saskatchewan Credits Worksheet.

  • Provincial or Territorial Contributions reported on a T5013

    To open the T5013 form, double click the form named "T5013" in the return, and enter an amount in box 106.

• Line 6374 - Saskatchewan Labour Sponsored Venture Capital Tax Credit

  The amount is forwarded from the T5006 form.

  To open a T5006 form, double click the form named "T5006 - SK LSVC Slip" in the return. Enter appropriate amounts in the fields provided.

• Line 6378 and 6379 - Nova Scotia Graduate Retention Rebate

  This amount is calculated on the Nova Scotia Credits Worksheet.

• Line 6881 - British Columbia Mining Flow-Through Share Credit

  Open the form named "T1231 - BC Mining" and enter appropriate details. The amount from line 9 will forward to line 6881 of the Provincial 428 form.

  Refer to CRA for more information.