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T1-2018   Worksheet for Schedule 1  
 
 
Complete the following charts for the lines that apply to your situation, to calculate the amount to report on your Schedule 1.
Keep this worksheet for your records. Do not attach it to the return you send us.
   
 
Line 301 – Age amount
 
If your net income at line 236 of your return is $36,976 or less, enter $7,333 on line 301 of your Schedule 1.
If your net income is $85,863 or more, enter "0" on line 301.
Otherwise, do the following calculation to determine how much to claim on line 301.
 
Maximum claim   1
Your net income from line 236 of your return   2    
Base amount   3  
Line 2 minus line 3 (if negative, enter "0")   = 4  
Multiply the amount on line 4 by 15%.   5
Line 1 minus line 5 (if negative, enter "0")    
Enter this amount on line 301 of your Schedule 1.   = 6
 
 
Line 314 – Pension income amount
 
You may be able to claim up to $2,000 if you reported eligible pension, superannuation, or annuity payments on lines 115, 116, or 129
of your return.
 
Amount from line 115 of your return   1
Foreign pension income you included on line 115 and deducted on line 256   2  
Income from a U.S. individual retirement account (IRA) included on line 115   + 3  
Amounts from a RRIF or a PRPP included on line 115 and  
transferred to an RRSP, a RRIF, a PRPP, or an annuity   + 4  
Add lines 2, 3, and 4.   = 5
Line 1 minus line 5   = 6
Annuity payments from line 129 of your return (box 16 of your T4RSP slip) only if you were 65 years of age or  
older on December 31, 2018, or you received the payments because of the death of your spouse or common-law  
partner   + 7
Add lines 6 and 7.   = A
 
Enter $2,000 on line 314 of your Schedule 1 or the amount on line A, whichever is less. However, if you and your spouse or common-law
partner are electing to split your eligible pension income, enter the amount from line A on line A of Form T1032, Joint Election to Split
Pension Income.
 
 
Line 316 – Disability amount (for self)(supplement calculation if you were under 18 years of age on December 31, 2018)
 
If you qualify for the disability amount and you were under 18 years of age on December 31, 2018, you may be able to claim this
supplement.
 
Maximum supplement   1
Total of child care and attendant care expenses for you, claimed by you or by  
another person   2  
Base amount   3  
Line 2 minus line 3 (if negative, enter "0")   = 4
Line 1 minus line 4 (if negative, enter "0")   = 5
Enter, on line 316 of your Schedule 1, $8,235 plus the amount from line 5 (maximum $13,039), unless you are completing this chart to
calculate the amount at line 318.
 
For more information, go to line 316 in the guide.
 
 
 
 
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