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  Canada Flag Canada Revenue
Agency
Agence du revenu
du Canada
Protected B when completed   
    Income Tax and Benefit Return T1 2023   
     
   
  If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011,
Preparing Returns for Deceased Persons.
 
  Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.
 
   
  Step 1 – Identification and other information   8  
    Identification      
   
First name
 
Last name
Social insurance
number (SIN)
  Marital status on
December 31, 2023:
 
              1 Married  
         
    Mailing address (apartment - number, street) Date of birth   2 Living common-law  
      (Year Month Day)    
          3 Widowed  
    PO Box   RR If this return is for    
        a deceased person,   4 Divorced  
      enter the date of death    
    City   Prov./Terr.   Postal code (Year Month Day)   5 Separated  
                 
    Email address (Email notifications from the CRA)     6 Single  
    Re-enter:        
    By providing an email address, you are registering to receive      
    email notifications from the CRA and agree to the Terms of   Your language of correspondence: English  
    use. To view the Terms of use, go to canada.ca/cra-email
-notifications-terms
.
  Votre langue de correspondance : Français  
       
   
    Residence information    
       
    Your province or territory of residence on December 31, 2023:   If you became a resident of Canada  
        in 2023 for income tax purposes, (Month Day)    
    If your province or territory of residence changed in   enter your date of entry:      
    2023, enter the date of your move. (YYYY-MM-DD)       
    Is your home address the same as your mailing address?
Your current province or territory of residence if it is different
Yes No    
    than your mailing address above:    
        If you ceased to be a resident  
    Province or territory where your business had a permanent   of Canada in 2023 for income      
    establishment if you were self-employed in 2023:   tax purposes, enter your (Month Day)    
        date of departure:    
       
   
    Your spouse's or common-law partner's information  
     
    Their first name Their SIN  
         
     
    Tick this box if they were self-employed in 2023.   1    
     
    Net income from line 23600 of their return to claim certain credits    
    (or the amount that it would be if they filed a return, even if the amount is "0")      
     
    Amount of universal child care benefit (UCCB) from line 11700 of their return      
     
    Amount of UCCB repayment from line 21300 of their return      
     
   
  Do not use
  5006-R E (23) (Ce formulaire est disponible en français.)     Page 1 of 8  
 
 
Protected B when completed  
 
  Step 1 – Identification and other information (continued)
 
     
  Elections Elections Canada  
    For more information, go to canada.ca/cra-elections-canada.  
    A) Do you have Canadian citizenship?  
    If yes, go to question B. If no, skip question B.   1 Yes 2 No  
     
    B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth
and citizenship to Elections Canada to update the National Register of Electors or, if you are
 
    14 to 17 years of age, the Register of Future Electors?   1 Yes 2 No  
     
    Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted
under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors
with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and
candidates at election time.
 
     
    Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.
 
     
 
    Indian Act – Exempt income  
     
    Tick this box if you have income that is exempt under the Indian Act.  
    For more information about this type of income, go to canada.ca/taxes-indigenous-peoples.   1  
     
    If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.
 
     
 
    Climate action incentive payment  
     
    Tick this box if you reside outside of the census metropolitan areas (CMA) of Barrie, Belleville,
Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo,
London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara,
Thunder Bay, Toronto or Windsor, as determined by Statistics Canada (2016), and expect to
 
    continue to reside outside the same CMA on April 1, 2024.   1  
     
    Note: If your marital status is married or living common-law, and both you and your spouse or common-law partner were
residing in the same location outside of a CMA, you must tick this box on both of your returns.
 
     
 
    Foreign property  
     
    Did you own or hold specified foreign property where the total cost amount of all such property,  
    at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 No  
     
    If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.
 
     
 
    Consent to share contact information – Organ and tissue donor registry  
     
    I authorize the CRA to provide my name and email address to Ontario Health so that Ontario Health (Trillium
Gift of Life) may contact or send information to me by email about organ and tissue donation.
 
    For more information about organ and tissue donation in Canada, go to canada.ca/organ-tissue-donation.   1 Yes 2 No  
    Note: You are not consenting to organ and tissue donation when you authorize the CRA to share your contact information
with Ontario Health. Your authorization is only valid for the tax year for which you are filing this tax return. Your
information will only be collected under the Ontario Gift of Life Act.
 
     
 
  5006-R E (23) Page 2 of 8  
 

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Protected B when completed  
  Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this
return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example,
go to canada.ca/line-10100 for information about line 10100.
 
  Step 2 – Total income
  As a resident of Canada, you need to report your income from all sources inside and outside Canada.
  Employment income (box 14 of all T4 slips) 10100  1
 
  Tax-exempt income for emergency services volunteers 10105  
 
  Commissions included on line 10100 (box 42 of all T4 slips) 10120  
 
  Wage-loss replacement contributions 10130  
 
  Other employment income 10400 +  2
 
  Old age security (OAS) pension (box 18 of the T4A(OAS) slip) 11300 +  3
 
  CPP or QPP benefits (box 20 of the T4A(P) slip) 11400 +  4
 
  Disability benefits included on line 11400 (box 16 of the T4A(P) slip) 11410  
 
  Other pensions and superannuation 11500 +  5
 
  Elected split-pension amount (complete Form T1032) 11600 +  6
 
  Universal child care benefit (UCCB) (see the RC62 slip) 11700 +  7
 
  UCCB amount designated to a dependant 11701
 
  Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 +  8
 
  EI maternity and parental benefits, and provincial parental insurance plan
  (PPIP) benefits 11905  
 
  Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
  Amount of dividends (eligible and other than eligible) 12000 +  9
 
  Amount of dividends (other than eligible) 12010  
 
  Interest and other investment income (use Federal Worksheet) 12100 +  10
 
  Net partnership income (limited or non-active partners only) 12200 +  11
 
  Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 +  12
 
  Rental income (see Guide T4036) Gross 12599 Net  12600 +  13
 
  Taxable capital gains (complete Schedule 3) 12700 +  14
 
 
  Support payments received (see Guide P102) Total 12799 Taxable amount  12800 +  15
 
  Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 +  16
 
 
  Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 +  17
 
  Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips) 12906 +  18
 
  Other income (specify): 13000 +  19
 
   
  Taxable scholarships, fellowships, bursaries and artists' project grants 13010 +  20
 
  Add lines 1 to 20.   =  21
 
  Self-employment income (see Guide T4002):
  Business income Gross 13499 Net 13500  22
 
  Professional income Gross 13699 Net 13700 +  23
 
  Commission income Gross 13899 Net 13900 +  24
 
  Farming income Gross 14099 Net 14100 +  25
 
  Fishing income Gross 14299 Net 14300 +  26
 
  Add lines 22 to 26. Net self-employment income   = +  27
 
  Line 21 plus line 27   =  28
 
 
  Workers' compensation benefits (box 10 of the T5007 slip) 14400  29
 
  Social assistance payments 14500 +  30
 
  Net federal supplements paid (box 21 of the T4A(OAS) slip) 14600 +  31
 
  Add lines 29 to 31 (see line 25000 in Step 4). 14700 = +  32
 
  Line 28 plus line 32 Total income 15000 =  33
 
 
 
  5006-R E (23)       Page 3 of 8

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Protected B when completed  
  Step 3 – Net income
  Enter the amount from line 33 of the previous page.    34
 
  Pension adjustment
  (box 52 of all T4 slips and box 034 of all T4A slips) 20600  
 
  Registered pension plan (RPP) deduction
  (box 20 of all T4 slips and box 032 of all T4A slips) 20700  35
 
  RRSP deduction (see Schedule 7 and attach receipts) 20800 +  36
 
  FHSA deduction (see Schedule 15 and attach receipts) 20805 +  37
 
  Pooled registered pension plan (PRPP) employer contributions
  (amount from your PRPP contribution receipts) 20810  
 
     
  Deduction for elected split-pension amount (complete Form T1032) 21000 +  38
 
     
  Annual union, professional or like dues (receipts and box 44 of all T4 slips) 21200 +  39
 
     
  Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips) 21300 +  40
 
  Child care expenses (complete Form T778) 21400 +  41
 
  Disability supports deduction (complete Form T929) 21500 +  42
 
  Business investment loss (see Guide T4037)  
  Gross 21699 Allowable deduction 21700 +  43
 
  Moving expenses (complete Form T1-M) 21900 +  44
 
  Support payments made (see Guide P102)  
  Total 21999 Allowable deduction 22000 +  45
 
  Carrying charges, interest expenses and other expenses  
  (use Federal Worksheet) 22100 +  46
 
  Deduction for CPP or QPP contributions on self-employment income and  
  other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + 47
 
  Deduction for CPP or QPP enhanced contributions on employment income  
  (complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + 48
 
  Exploration and development expenses (complete Form T1229) 22400 +  49
 
  Other employment expenses (see Guide T4044) 22900 +  50
 
  Clergy residence deduction (complete Form T1223) 23100 +  51
 
  Other deductions (specify): 23200 +  52
 
  Add lines 35 to 52. 23300 =  53
 
  Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 =  54
 
   
  Social benefits repayment:
Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:
  You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is
more than $76,875
  You entered an amount for OAS pension on line 11300 or net federal supplements paid on
line 14600 and the amount on line 23400 is more than $86,912
 
  If not, enter "0" on line 23500. 23500 •55
 
  Line 54 minus line 55 (if negative, enter "0")    
  (If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 =  56
 
 
 
  5006-R E (23) Page 4 of 8  

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Protected B when completed  
 
  Step 4 – Taxable income
 
  Enter the amount from line 56 of the previous page.    57
 
  Canadian Armed Forces personnel and police deduction  
  (box 43 of all T4 slips) 24400  58
 
   
  Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212) 24900 +  59
 
  Other payments deduction (enter the amount from line 14700 if you did  
  not enter an amount on line 14600; otherwise, use Federal Worksheet) 25000 +  60
 
  Limited partnership losses of other years 25100 +  61
 
  Non-capital losses of other years 25200 +  62
 
  Net capital losses of other years 25300 +  63
 
  Capital gains deduction (complete Form T657) 25400 +  64
 
  Northern residents deductions (complete Form T2222) 25500 +  65
 
 
  Additional deductions (specify): 25600 +  66
 
  Add lines 58 to 66. 25700 =  67
 
  Line 57 minus line 67 (if negative, enter "0") Taxable income 26000 =  68
 
   
  Step 5 – Federal tax
   
  Part A – Federal tax on taxable income
  Use the amount from line 26000 to complete the appropriate column below.
      Line 26000 is more   Line 26000 is more   Line 26000 is more      
  Line 26000 is than $53,359 but not than $106,717 but not than $165,430 but not Line 26000 is more  
  $53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675  
  Amount from line 26000            69
 
  Line 69 minus line 70            70
 
  (cannot be negative)   =   =   =   =   =  71
 
  Line 71 multiplied by the   x                  15%   x                  20.5%   x                  26%   x                  29%   x                  33%  72
 
  percentage from line 72   =   =   =   =   =  73
 
  Line 73 plus line 74   +   +   +   +   +  74
 
  Federal tax on            
  taxable income   =   =   =   =   =  75
 
  Enter the amount from line 75 on line 118 and continue at line 76.
 
  Part B – Federal non-refundable tax credits
 
  Basic personal amount:
If the amount on line 23600 is $165,430 or less, enter $15,000.
If the amount on line 23600 is $235,675 or more, enter $13,520.
  Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,000) 30000  76
 
  Age amount (if you were born in 1958 or earlier)  
  (use Federal Worksheet) (maximum $8,396) 30100 +  77
 
  Spouse or common-law partner amount (complete Schedule 5) 30300 +  78
 
  Amount for an eligible dependant (complete Schedule 5) 30400 +  79
 
  Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older  
  (complete Schedule 5) 30425 +  80
 
  Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 +  81
 
  Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)  
  Number of children you are claiming this amount for 30499  x $2,499 = 30500 +  82
 
  Add lines 76 to 82.   =  83
 
 
  5006-R E (23)     Page 5 of 8

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Protected B when completed  
  Part B – Federal non-refundable tax credits (continued)
 
  Enter the amount from line 83 of the previous page.    84
 
  Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
  through employment income   30800 •85
 
  on self-employment income and other earnings 31000 + •86
 
  Employment insurance premiums:
     
  through employment (boxes 18 and 55 of all T4 slips) (maximum $1,002.45) 31200 + •87
 
  on self-employment and other eligible earnings  
  (complete Schedule 13) 31217 + •88
 
  Volunteer firefighters' amount (VFA) 31220 +  89
 
  Search and rescue volunteers' amount (SRVA) 31240 +  90
 
  Canada employment amount:  
  Enter whichever is less: $1,368 or line 1 plus line 2. 31260 +  91
 
  Home buyers' amount (maximum $10,000) 31270 +  92
 
   
  Home accessibility expenses (use Federal Worksheet) (maximum $20,000) 31285 +  93
 
  Adoption expenses 31300 +  94
 
  Digital news subscription expenses (maximum $500) 31350 +  95
 
  Add lines 85 to 95.   = +  96
 
  Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 +  97
 
  Add lines 84, 96 and 97.   =  98
 
  Disability amount for self  
  (if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 +  99
 
  Disability amount transferred from a dependant (use Federal Worksheet) 31800 +  100
 
  Add lines 98 to 100.   =  101
 
  Interest paid on your student loans (see Guide P105) 31900 +  102
 
  Your tuition, education and textbook amounts (complete Schedule 11) 32300 +  103
 
  Tuition amount transferred from a child or grandchild 32400 +  104
 
  Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 +  105
 
  Add lines 101 to 105.   =  106
 
  Medical expenses for self, spouse or common-law partner  
  and your dependent children under 18 years of age 33099  107
 
  Amount from line 23600 x 3% =    108
 
  Enter whichever is less: $2,635 or the amount from line 108.    109
 
  Line 107 minus line 109 (if negative, enter "0")   =  110
 
  Allowable amount of medical expenses for other dependants  
  (use Federal Worksheet) 33199 +  111
 
  Line 110 plus line 111 33200 = +  112
 
  Line 106 plus line 112 33500 =  113
 
  Federal non-refundable tax credit rate   x                  15%  114
 
  Line 113 multiplied by the percentage from line 114 33800 =  115
 
  Donations and gifts (complete Schedule 9) 34900 +  116
 
  Line 115 plus line 116 Total federal non-refundable tax credits  35000 =  117
 
   
 
   
 
  5006-R E (23) Page 6 of 8

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Protected B when completed
 
  Part C – Net federal tax
  Enter the amount from line 75.    118
 
  Federal tax on split income (TOSI) (complete Form T1206) 40424 +  •119
 
  Line 118 plus line 119 40400 =  120
 
  Amount from line 35000    121
 
  Federal dividend tax credit (use Federal Worksheet) 40425 +  •122
 
  Minimum tax carryover (complete Form T691) 40427 +  •123
 
  Add lines 121 to 123.   =  ►  124
 
  Line 120 minus line 124 (if negative, enter "0") Basic federal tax 42900 =  125
 
  Federal surtax on income earned outside Canada (complete Form T2203)   +  126
 
  Line 125 plus line 126   =  127
 
  Federal foreign tax credit (complete Form T2209) 40500  128
 
  Line 127 minus line 128   =  129
 
  Recapture of investment tax credit (complete Form T2038(IND))   +  130
 
  Line 129 plus line 130   =  131
 
  Federal logging tax credit    132
 
  Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = •133
 
  Federal political contribution tax credit (use Federal Worksheet)
  Total federal political contributions  
  (attach receipts) 40900 (maximum $650) 41000  •134
 
  Investment tax credit (complete Form T2038(IND)) 41200 +  •135
 
  Labour-sponsored funds tax credit
  Net cost of shares of a provincially  
  registered fund 41300 Allowable credit 41400 +  •136
 
  Add lines 134 to 136. 41600 =  ►  137
 
  Line 133 minus line 137(if negative, enter "0") 41700 =  138
 
  Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 +  •139
 
   
  Special taxes 41800 +  •140
 
  Add lines 138 to 140. Net federal tax  42000 =  141
 
 
  Step 6 – Refund or balance owing
 
  Amount from line 42000   142
 
  CPP contributions payable on self-employment income and other earnings  
  (complete Schedule 8 or Form RC381, whichever applies) 42100 + •143
 
  Employment insurance premiums payable on self-employment and other eligible earnings  
  (complete Schedule 13) 42120 + 144
 
  Social benefits repayment (amount from line 23500) 42200 + 145
 
  Provincial or territorial tax  
  (complete and attach your provincial or territorial Form 428, even if the result is "0") 42800 + •146
 
  Add lines 142 to 146. Total payable 43500 = •147
 
 
 
  5006-R E (23) Page 7 of 8

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  Protected B when completed  
  Step 6 – Refund or balance owing (continued)
 
  Enter the amount from line 147 of the previous page.   148
 
  Total income tax deducted (amounts from all Canadian slips) 43700 •149
 
  Refundable Quebec abatement 44000 + •150
 
  CPP or QPP overpayment 44800 + •151
 
  Employment insurance (EI) overpayment 45000 + •152
 
   
  Refundable medical expense supplement (use Federal Worksheet) 45200 + •153
 
  Canada workers benefit (CWB) (complete Schedule 6) 45300 + •154
 
  Canada training credit (CTC) (complete Schedule 11) 45350 + •155
  Multigenerational home renovation tax credit (MHRTC)  
  (complete Schedule 12) 45355 + •156
     
  Refund of investment tax credit (complete Form T2038(IND)) 45400 + •157
 
   
  Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + •158
 
   
  Employee and partner GST/HST rebate (complete Form GST370) 45700 + •159
 
  Eligible educator school supply tax credit  
  Supplies expenses (maximum $1,000) 46800 x  25% = 46900 + •160
 
   
  Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + •161
 
  Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + •162
 
  Air quality improvement tax credit  
  (box 238 of all T5013 slips or from partnership letter) 47557 + •163
 
  Tax paid by instalments 47600 + •164
 
  Provincial or territorial credits (complete Form 479, if it applies) 47900 + •165
 
  Add lines 149 to 165. Total credits  48200 =  ► 166
 
  Line 148 minus line 166
If the amount is negative, enter it on line 48400 below.
 
  If the amount is positive, enter it on line 48500 below. Refund or balance owing    = 167
 
 
     
  Refund  48400  • Balance owing  48500  •  
     
  For more information and ways to enrol for direct deposit,
go to canada.ca/cra-direct-deposit.
  Your balance owing is due no later than April 30, 2024.
For more information on how to make your payment,
go to canada.ca/payments.
 
     
 
 
Ontario opportunities fund  
Amount from line 48400 above
  1  
   You can help reduce Ontario's debt by completing this area to   Your donation to the      
   donate some or all of your 2023 tax refund to the Ontario   Ontario opportunities fund 46500 2  
   opportunities fund. Please see the provincial pages for details.   Net refund (line 1 minus line 2) 46600 = 3  
         
 
 
   I certify that the information given on this return and in any
attached documents is correct, complete and fully discloses
all of my income.
    If this return was completed by a tax professional, tick the
applicable box and provide the following information:
 
   Sign here          Was a fee charged? 49000 1 Yes 2 No  
         
    It is a serious offence to make a false return.      EFILE number (if applicable): 48900      
         
   Telephone number:       Name of tax professional:    
         
   Date:         Telephone number:    
         
   Check this box if you elect to respect to the completion of return.  
   Check this box if the return has been completed under the Canada Revenue Agency's volunteer program
  Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.
 
  5006-R E (23)
    Page 8 of 8