Tax return for 2007 prepared for. Tania McIntyre. by UFile.ca

Transcription

1 2007 Tax return for 2007 prepared for Tania McIntyre by UFileca

2 Executive summary for 2007 taxation year Taxpayer Spouse Name Social insurance number Date of birth Province of residence Tania McIntyre /04/1974 Nova Scotia Richard Murray /12/1970 Nova Scotia Street Toronto St Toronto St City Toronto Toronto Province Ontario Ontario Postal code M5C 2B5 M5C 2B5 Home phone number Federal return Total income 150 Net income 236 Taxable income 260 Effective marginal tax rate Average tax rate (tax total income) Total tax payable 435 Balance due (refund) 484 or 485 Taxpayer Spouse Total for the couple 7,875 61,906 69,781 7,875 52,343 60,218 7,875 52,343 60, % 347% 00% 177% 10,925 10,925 (732 ) (1,524 ) (2,256 ) Child tax benefit GST/HST credit Alternative minimum tax Total AMT credit to carry over Total RRSP deduction limit Unused RRSP contributions Capital gain exemption available Cumulative net investment loss (CNIL) Total instalments payable in ,143 11, , , , v

3 Name SIN T1 - Summary Tania McIntyre Date of birth Employment income 101 Other empl income 104 OAS pension 113 CPP/QPP benefits 114 Other pensions 115 Split-pension amount 116 Universal child care 117 EI benefits 119 Dividends 120 Dividends not elig 180 Interest 121 Partnership 122 Rental 126 Capital gains 127 Support received 128 RRSP 129 Other income 130 Business 135 Professional 137 Commission 139 Farming 141 Fishing 143 Workers' compens 144 Social assistance 145 Supplement 146 Total income 150 PA amount 206 RPP contributions 207 RRSP contributions 208 Sask pension plan 209 Split-pension deduct 210 Dues 212 Universal child repay 213 Child care 214 Attendant care 215 ABIL 217 Moving 219 Support payments 220 Interest expenses 221 CPP/QPP self-empl 222 PPIP self-empl 223 Exploration exp 224 Employment exp 229 Clergy deduction 231 Other deductions 232 Clawback 235 Net income 236 Canadian Forces 244 Loan deduction 248 Shares deduction 249 Other payments 250 Limited part loss 251 Non capital loss 252 Net capital loss 253 Cap gains exempt 254 Northern deduction 255 Additional deduct 256 Taxable income 260 Basic amount Age amount 301 Spousal amount 303 7,722 7,875 7,875 7,875 9,600 Eligible dependant 305 Child amount 367 Infirm dependant 306 CPP/QPP empl 308 CPP/QPP self-empl 310 EI premiums 312 PPIP premiums paid 375 PPIP employment 376 PPIP self-empl 378 Employment amt 363 Public transit passes 364 Physical activities 365 Adoption 313 Pension inc amount 314 Caregiver amount 315 Disability amount 316 Disability transfer 318 Student loan int 319 Tuition, education 323 Tuition transfer 324 Spousal transfer 326 Medical expenses 330 Medical other dep 331 Medical deduction 332 Total % 338 Donations and gifts 349 Non refundable cr 350 Dividends 425 Foreign tax credit 405 Federal tax 406 Political 410 ITC 412 Labour-sponsored 414 Line Net federal tax 420 CPP contribution 421 Repayment 422 Provincial tax 428 First Nations 432 Total payable 435 Deducted at source 437 Transfer 45% 438 Line Quebec abatement 440 CPP overpayment 448 EI overpayment 450 Refundable medical 452 Working income ben 453 Refund of ITC 454 Part XII2 credit 456 GST/HST rebate 457 Instalments paid 476 Provincial credits 479 Total credits 482 Refund 484 Balance owing ,753 1,463 1,

4 Canada Revenue Agency McIntyre, Tania SIN: Apr 2010 CRA Agence du revenu du Canada T1 GENERAL 2007 RC Income Tax and Benefit Return Complete all the sections that apply to you in order to benefit from amounts to which you are entitled Identification Attach your personal label here Correct any wrong information If you are not attaching a label, print your name and address below First name and initial Mrs Tania Last name McIntyre Mailing address: Apt No - Street No Street name Toronto St PO Box City Prov/Terr Postal code Toronto ON M5C 2B5 Enter your province or territory of residence on December 31, 2007: RR Information about your residence Enter the province or territory where you currently reside if it is not the same as that shown above for your mailing address: If you were self-employed in 2007, enter the province or territory of self-employment: Nova Scotia If you became or ceased to be a resident of Canada in 2007, give the date of: month day month day entry or departure Information about you Enter your social insurance number (SIN) if you are not attaching a label: year month day Enter your date of birth: Your language of correspondence: English Français Votre langue de correspondance : X Check the box that applies to your marital status on December 31, 2007: (see the "Marital status" section in the guide for details) 1 X Married 2 Living common-law 3 Widowed 4 Divorced 5 Separated 6 Single Information about your spouse or common-law partner (if you checked box 1 or 2 above) Enter his or her SIN if it is not on the label, or if you are not attaching a label: Enter his or her first name: Richard Enter his or her net income for 2007 to claim certain credits (see the guide for details): 52, Enter the amount of Universal Child Care Benefit included in his or her net income above (see the guide for details): Enter the amount of Universal Child Care Benefit repayment included on line 213 of his or her return (see the guide for details): Check this box if he or she was self-employed in 2007: 1 Person deceased in 2007 If this return is for a deceased person, enter the date of death: Do not use this area year month day Elections Canada A) Are you a Canadian citizen? Yes X 1 No 2 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 for the National Register of Electors? Yes X 1 No 2 Your authorization is valid until you file your next return This information will be used only for purposes permitted under the Canada Elections Act Goods and services tax/harmonized sales tax (GST/HST) credit application See the guide for details Are you applying for the GST/HST credit? Yes 1 No X R Do not use this area

5 McIntyre, Tania SIN: Apr 2010 CRA Your guide contains valuable information to help you complete your return When you come to a line on the return that applies to you, look up the line number in the guide for more information Please answer the following question: Did you own or hold foreign property at any time in 2007 with a total cost of more than CAN$100,000? (read the "Foreign income" section in the guide for details) 266 Yes 1 No X 2 If yes, attach a completed Form T1135 If you had dealings with a non-resident trust or corporation in 2007, see the "Foreign income" section in the guide As a Canadian resident, you have to report your income from all sources both inside and outside Canada Total income Employment income (box 14 on all T4 slips) 101 Commissions included on line 101 (box 42 on all T4 slips) 102 Other employment income Old Age Security pension (box 18 on the T4A(OAS) slip) CPP or QPP benefits (box 20 on the T4A(P) slip) Disability benefits included on line 114 (box 16 on the T4A(P) slip) 152 Other pensions or superannuation Elected split-pension amount (see the guide and attach Form T1032) Universal Child Care Benefit (see the guide) Employment Insurance and other benefits (box 14 on the T4E slip) Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (see the guide and 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) Rental income Gross 160 Net Taxable capital gains (attach Schedule 3) Support payments received Total 156 Taxable amount RRSP income (from all T4RSP slips) Other income Specify: Self-employment income (see lines 135 to 143 in the guide) Business income Gross 162 Net Professional income Gross 164 Net Commission income Gross 166 Net Farming income Gross 168 Net Fishing income Gross 170 Net Workers' compensation benefits (box 10 on the T5007 slip) 144 Social assistance payments , Net federal supplements (box 21 on the T4A(OAS) slip) Add lines 144, 145, and 146 (see line 250 in the guide) = Add lines 101, 104 to 143, and 147 This is your total income 150 = 7,874 93

6 McIntyre, Tania SIN: Apr 2010 CRA 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 Pension adjustment (box 52 on all T4 slips and box 34 on all T4A slips) 206 7, Registered pension plan deduction (box 20 on all T4 slips and box 32 on all T4A slips) 207 RRSP deduction (see Schedule 7 and attach receipts) Saskatchewan Pension Plan deduction (maximum $600) Deduction for elected split-pension amount (see the guide and attach Form T1032) Annual union, professional, or like dues (box 44 on all T4 slips, and receipts) Universal Child Care Benefit repayment (box 12 on all RC62 slips) Child care expenses (attach Form T778) Disability supports deduction Business investment loss Gross 228 Allowable deduction Moving expenses Support payments made Total 230 Allowable deduction Carrying charges and interest expenses (attach Schedule 4) Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8) Exploration and development expenses (attach Form T1229) Other employment expenses Clergy residence deduction Other deductions Specify: Add lines 207 to 224, 229, 231, and = - 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 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 = Taxable income 7, , Canadian Forces personnel and police deduction (box 43 on all T4 slips) 244 Employee home relocation loan deduction (box 37 on all T4 slips) Security options deductions 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 = - Line 236 minus line 257 (if negative, enter "0") This is your taxable income 260 = Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form 428 7,874 93

7 McIntyre, Tania SIN: Apr 2010 CRA Refund or Balance owing 4 Net federal tax: enter the amount from line 52 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 CPP contributions payable on self-employment and other earnings (attach Schedule 8) Social benefits repayment (enter the amount from line 235) Provincial or territorial tax (attach Form 428, even if the result is "0") Add lines 420 to 428 This is yourtotal payable 435 = Total income tax deducted (see the guide) 437 Refundable Quebec abatement CPP overpayment (enter your excess contributions) Employment Insurance overpayment (enter your excess contributions) Refundable medical expense supplement (use federal worksheet) Working income tax benefit (attach Schedule 6) Refund of investment tax credit (attach Form T2038(IND)) Part XII2 trust tax credit (box 38 on all T3 slips) 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 are your total credits 482 = Line 435 minus line 482 = (731 76) 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 Generally, we do not charge or refund a difference of $2 or less Refund Balance owing(see line 485 in the guide) 485 Direct deposit - Start or change (see line 484 in the guide) You do not have to complete this area every year Do not complete it this year if your direct deposit information has not changed Refund and GST/HST credit - To start direct deposit or to change account information only, attach a "void" cheque or complete lines 460, 461, and 462 Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account, also check box 463 To deposit your UCCB payments into the same account, also check box 491 Branch number Institution number Account number CCTB UCCB (5 digits) (3 digits) (maximum 12 digits) Amount enclosed 486 Attach to page 1 a cheque or money order payable to the Receiver General Your payment is due no later than April 30, 2008 I certify that the information given on this return and in any documents 490 For professional tax preparers only attached is correct, complete, and fully discloses all my income Name: Address: Sign here It is a serious offence to make a false return Telephone (416) Date Telephone: Do not use this area RC Privacy Act Personal Information Bank number CRA/P-PU-005 i

8 McIntyre, Tania SIN: Apr 2010 CRA T Federal Tax Schedule 1 Complete Step 1 to claim your federal non-refundable tax credits, Step 2 to calculate your federal tax on taxable income and Step 3 to calculate your net federal tax You must attach a copy of this schedule to your return Step 1 - Federal non-refundable tax credits (For details, read the related lines in the guide) Basic personal amount claim $9, , Age amount (if you were born in 1942 or earlier) (use federal worksheet) (maximum $5,177) Spouse or common-law partner amount (if negative, enter "0") $9,600 minus ( his or her net income from page 1 of your return) = Amount for an eligible dependant (attach schedule 5) (if negative, enter "0") $9,600 minus ( his or her net income) = Amount for children born in 1990 or later Number of children 366 x $2,000 = Amount for infirm dependants age 18 or older (use federal worksheet and attach Schedule 5) CPP or QPP contributions: through employment from box 16 and box 17 on all T4 slips (maximum $1,98990) on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums from box 18 and box 55 on all T4 slips (maximum $72000) Canada employment amount (maximum $1,000) Public transit amount Children's fitness amount Adoption expenses Pension income amount (use federal worksheet) (maximum $2,000) Caregiver amount (use federal worksheet and attach Schedule 5) Disability amount (for self) (claim $6,890 or if you were under age 18, use federal worksheet) Disability amount transferred from a dependant (use federal worksheet) Interest paid on your student loans 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 1990 or later 330 Minus: $1,926 or 3% of line 236, whichever is less - Subtotal (if negative, enter "0") = (A) Allowable amount of medical expenses for other dependants (see the calculation at line 331 in the guide and attach Schedule 5) (B) Add lines (A) and (B) = Add lines 1 to = 9, Multiply the amount on line 23 by 15% 338 = 1, Donations and gifts (attach Schedule 9) Total federal non-refundable tax credits: add lines 24 and = 1, continue on the back 5000-S1

9 McIntyre, Tania SIN: Apr 2010 CRA Step 2 - Federal tax on taxable income Enter your taxable income from line 260 of your return 7, Use the amount on line 27 to determine which ONE of the following columns you have to complete If line 27 is more than $37,178 but not more than $74,357 If line 27 is more than $74,357 but not more than $120,887 If line 27 is $37,178 or less If line 27 is more than $120,887 Enter the amount from line 27 7, Base amount 00, , , , Line 28 minus line 29 (cannot be negative) = 7, = 30 = 30 = 30 Rate 15% 31 22% 31 26% 31 29% 31 Multiply line 30 by line 31 = 1, = 32 = 32 = 32 Tax on base amount 0, , , , Add lines 32 and 33 = 1, = 34 = 34 = 34 Step 3 - Net federal tax Enter the amount from line 34 above 1, Federal tax on split income (from line 5 of Form T1206) Add lines 35 and = 1, , Enter the amount from line 26 on the other side 350 1, Federal dividend tax credit (see line 425 in the guide) Overseas employment tax credit (attach Form T626) Minimum tax carryover (attach Form T691) Add lines 38 to 41 = 1, , Basic federal tax: line 37 minus line 42 (if negative, enter "0") 429 = Federal foreign tax credit (attach Form T2209) Federal tax: line 43 minus line 44 (if negative, enter "0") 406 = Total federal political contributions (attach receipts) 409 Federal political contribution tax credit (use federal worksheet) Investment tax credit (attach Form T2038(IND)) Labour-sponsored funds tax credit Net cost 413 Allowable credit Add lines 46 to = - 49 Line 45 minus line 49 (if negative, enter "0") (if you have an amount on line 36 above, see Form T1206) 417 = 50 Additional tax on RESP accumulated income payments (attach Form T1172) Net federal tax: add lines 50 and 51 Enter this amount on line 420 of your return 420 = S1

10 McIntyre, Tania SIN: Apr 2010 CRA T Tuition, Education, and Textbook Amounts Schedule 11 See line 323 in the guide for more information Only the student can complete this federal schedule and attach it to his or her return Use it to: calculate your tuition, education, and textbook amounts; determine the amount available to transfer to a designated individual; and determine the unused amount, if any, available for you to carry forward to a future year Tuition, education, and textbook amounts claimed by the student for 2007 Unused federal tuition, education, and textbook amounts from your 2006 Notice of Assessment or Notice of Reassessment 1 Eligible tuition fees paid for , Education and textbook amounts for 2007 Calculating your part-time amount: use column B of Forms T2202, T2202A, TL11A, and TL11C Do not include any month that is also included in column C Only one claim per month (maximum 12 months) Education amount: number of months from column B $120 = 3 Textbook amount: number of months from column B $20 = + 4 Add lines 3 and 4 = Calculating your full-time amount: use column C of Forms T2202, T2202A, TL11A, and TL11C Only one claim per month (maximum 12 months) Education amount: number of months from column C 4 $400 = 1, Textbook amount: number of months from column C 4 $65 = Add lines 6 and 7 = 1, , Total 2007 tuition, education, and textbook amounts: add lines 2, 5, and 8 = 4, , Total available tuition, education, and textbook amounts: add lines 1 and 9 = 4, Taxable income from line 260 of your return 7, Total of lines 1 to 17 of your Schedule 1-9, Line 11 minus line 12 (if negative, enter "0") = 13 Unused tuition, education, and textbook amounts claimed for 2007: Amount from line 1 or line 13, whichever is less - 14 Line 13 minus line 14 = tuition, education, and textbook amounts claimed for 2007: Amount from line 9 or line 15, whichever is less + 16 Total tuition, education, and textbook amounts claimed for 2007: add lines 14 and 16 Enter this amount on line 323 of Schedule 1 = 17 Transfer/Carryforward of unused amount Amount from line 10 4, Amount from line Total unused amount Line 18 minus line 19 = 4, If you are transferring an amount to another individual, continue on line 21 Otherwise, enter the amount from line 20 on line 25 Enter the amount from line 9; if it is more than $5,000, enter $5,000 4, Amount from line Maximum transferable Line 21 minus line 22 (if negative, enter "0") = 4, You can transfer all or part of the amount on line 23 to your spouse or common-law partner, or to your or your spouse or common-law partner's parent or grandparent To do this, you have to designate the individual on your Form T2202, T2202A, TL11A, or TL11C and specify the federal amount that you are transferring to him or her Enter the amount you are transferring on line 24 below Note: If your spouse or common-law partner is claiming an amount for you on line 303 or line 326 of his or her Schedule 1, you cannot transfer an amount to your or your spouse or common-law partner's parent or grandparent Federal amount transferred (cannot be more than line 23) 327-4, Unused federal amount available to carry forward to a future year Line 20 minus line 24 = S11 The person claiming the transfer should not attach this schedule to his or her return

11 McIntyre, Tania SIN: Apr 2010 CRA Nova Scotia Tax and Credits NS428 T1 General Complete this form and attach a copy of it to your return For details, see the forms book Step 1 - Nova Scotia non-refundable tax credits For internal use only 5602 Basic personal amount claim $7, , Age amount (if born in 1942 or earlier) (use provincial worksheet) Spouse or common-law partner amount Base amount 6, Minus: his or her net income from page 1 of your return - Result: (if negative, enter "0") = (maximum $6,352) Amount for an eligible dependant (use provincial worksheet) Amount for infirm dependants age 18 or older (use provincial worksheet) Amount for young children (see line 5823 in the forms book) (complete the chart on the last page) Number of months 6372 $100 = Canada Pension Plan or Quebec Pension Plan contributions: (amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) Employment Insurance premiums (amount from line 312 of your federal Schedule 1) Pension income amount (maximum $1,035) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Sport and recreational expenses for children (see line 5849 in the forms book) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [attach Schedule NS(S11)] Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule NS(S2)] Medical expenses from line 330 of your federal Schedule Enter $1,637 or 3% of net income from line 236 of your return, whichever is less - 20 Line 19 minus line 20 (if negative, enter "0") = 21 Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet Add lines 21 and = + 23 Add lines 1 through 18, and line = 7, , Non-refundable tax credit rate 879% 25 Multiply line 24 by line = Donations and gifts: Amount from line 345 of your federal Schedule 9 879% = 27 Amount from line 347 of your federal Schedule 9 175% = + 28 Add lines 27 and = + 29 Add lines 26 and 29 Enter this amount on line 42 Nova Scotia non-refundable tax credits 6150 = Go to Step 2 on the next page 5003-C

12 McIntyre, Tania SIN: Apr 2010 CRA Step 2 - Nova Scotia tax on taxable income Enter your taxable income from line 260 of your return 7, Use the amount on line 31 to determine which ONE of the If line 31 is more than If line 31 is more following columns you have to complete If line 31 is $29,590, but not more than $59,180, but not If line 31 is more Enter the amount from line 31 $29,590 or less than $59,180 more than $93,000 than $93,000 in the applicable column 7, , , , Line 32 minus line 33 (cannot be negative) = 7, = = = % 1495% 1667% 175% 35 Multiply line 34 by line 35 = = = = , , , Nova Scotia tax Add lines 36 and 37 on taxable income = = = = 38 Go to Step 3 Go to Step 3 Go to Step 3 Go to Step 3 Step 3 - Nova Scotia tax Enter your Nova Scotia tax on taxable income from line 38 above Enter your Nova Scotia tax on split income, if applicable, from Form T Add lines 39 and 40 = Enter your Nova Scotia non-refundable tax credits from line Nova Scotia dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet Nova Scotia overseas employment tax credit: Amount from line 426 of federal Schedule 1 575% = Nova Scotia minimum tax carryover: Amount from line 427 of federal Schedule 1 575% = Add lines 42 through 45 = Line 41 minus line 46 (if negative, enter "0") = Nova Scotia additional tax for minimum tax purposes: Amount from line 116 of Form T % = + 48 Add lines 47 and 48 = 49 Nova Scotia surtax: (Amount from line 49 minus $10,000) 10% (if negative, enter "0") Add lines 49 and 50 = 51 Enter the provincial foreign tax credit from Form T Line 51 minus line 52 = 53 Nova Scotia low-income tax reduction If you had a spouse or common-law partner on December 31, 2007, you have to agree on who will claim the tax reduction as only one of you can make this claim for your family Adjusted family income for the calculation of the Nova Scotia low-income tax reduction Column 1 You Column 2 Your spouse or common-law partner Enter the net income amount from line 236 of the return 7, , Universal Child Care Benefit repayment Enter the amount from line 213 of the return Add lines 54 and 55 = 7, = 52, Universal Child Care Benefit income Enter the amount from line 117 of the return Line 56 minus line 57 (if negative, enter "0") = 7, = 52, Add the amounts from line 58 in column 1 and column 2, if applicable Enter the amount on line 66 on the next page Adjusted family income 60, C Continue on the next page

13 McIntyre, Tania SIN: Apr 2010 CRA Step 3 - Step 3 - Nova Scotia tax (continued) Enter the amount from Line 53 on the previous page 60 Basic reduction claim $ Reduction for your spouse or common-law partner claim $ Reduction for an eligible dependant claimed on line 5816 (see line 63 in the forms book) claim $ Reduction for dependent children born in 1989 or later: Number of dependent children 6099 $165 = + 64 Add lines 61 through 64 = 65 Adjusted family income Enter the amount from line 59 on the previous page 60, Base amount - 15, Line 66 minus line 67 (if negative, enter "0") = 68 Applicable rate 5% 69 Multiply line 68 by line 69 = - 70 Line 65 minus line 70, (if negative, enter "0") Nova Scotia low-income tax reduction = Line 60 minus line 71 (if negative enter "0") = Political contribution tax credit Nova Scotia political contributions made in % = (max $750) - 73 Line 72 minus line 73 (if negative, enter "0") = Labour-sponsored venture capital tax credit Cost of shares from Form NSLSV 20% = (max $2,000) Line 74 minus line 75 (if negative, enter "0") = Post-secondary graduate tax credit Enter $1,000 if you graduated in 2007 (see lines 77 to 79 in the forms book) Unused post-secondary graduate tax credit from your 2006 Notice of Assessment or Notice of Reassessment 78 Enter the amount from line 77 or 78, whichever applies = - 79 Line 76 minus line 79 (if negative, enter "0") = Equity tax credit Enter the equity tax credit calculated on Form T Line 80 minus line 81 (if negative, enter "0") Enter the result on line 428 of your return Nova Scotia tax = Nova Scotia volunteer firefighters tax credit Volunteer firefighters tax credit (see line 83 in the forms book) Enter this amount on line 479 of your return claim $ = 83 Details of amount for young children (if you need more space, attach a separate sheet of paper) Child's name Relationship to you Child's date of birth Year Month Day Number of eligible months + Total number of eligible months for all children Enter this amount beside box 6372 on the first page = 5003-C

14 Provincial Tuition and Education Amounts McIntyre, Tania SIN: Apr 2010 CRA Schedule NS(S11) T1 General Only the student must complete this schedule Use it to: calculate your Nova Scotia tuition and education amounts to claim on line 5856 of your Form NS428; determine the provincial amount available to transfer to another designated individual; and determine the unused provincial amount, if any, available for you to carry forward to a future year Only the student attaches this schedule to his or her return Nova Scotia tuition and education amounts claimed by the student for 2007 Nova Scotia unused tuition and education amounts from your 2006 Notice of Assessment or Notice of Reassessment * 1 Enter your eligible tuition fees paid for , Education amount for 2007: Use columns B and C of forms T2202, T2202A, TL11A and TL11C; (only one claim per month, maximum 12 months) Enter the number of months from Column B (do not include any month that is also included in Column C) $60 = Enter the number of months from Column C 4 $200 = Add lines 2, 3, and 4 Total 2007 tuition and education amounts = 3, , Add lines 1 and 5 Total available tuition and education amounts = 3, Taxable income from line 260 of your return 7, Total of lines 5804 to 5849 of your Form NS428-7, Line 7 minus line 8 (if negative, enter "0") = Unused Nova Scotia tuition and education amounts claimed for 2007: Enter the amount from line 1 or line 9, whichever is less - 10 Line 9 minus line 10 = tuition and education amounts claimed for 2007: Enter the amount from line 5 or line 11, whichever is less Add lines 10 and 12 Nova Scotia tuition and education amounts Enter this amount on line 5856 of your Form NS428 claimed by the student for 2007 = Transfer/Carryforward of unused amount Amount from line 6 3, Amount from line Line 14 minus line 15 Total unused amount = 2, If you are transferring an amount to another individual, continue on line 17 Otherwise, enter the amount from line 16 on line 21 Enter the amount from line 5; if it is more than $5,000 enter $5,000 3, Amount from line Line 17 minus line 18 (if negative, enter "0") Maximum transferable = 2, You can transfer all or part of the amount on line 19 to your spouse or common-law partner, to his or her parent or grandparent, or to your parent or grandparent To do this, you have to designate the individual and specify the provincial amount that you are transferring to him or her on Form T2202, T2202A, TL11A, or TL11C Enter the amount on line 20 below Note: If you have a spouse or common-law partner, special rules may apply See line 5856 in the forms book Enter the amount you are transferring (cannot be more than line 19) Provincial amount transferred , Line 16 minus line 20 Unused provincial amount available to carry forward to a future year = The person claiming the transfer should not attach this schedule to his or her return * If you resided in another province or territory on December 31, 2006, enter on line 1 the unused federal tuition, education, and textbook amount from your 2006 Notice of Assessment or Notice of Reassessment 5003-S11

15 McIntyre, Tania SIN: Apr 2010 CRA Canada Revenue Agency Agence du revenu du Canada EMPLOYEE OVERPAYMENT OF 2007 CANADA PENSION PLAN CONTRIBUTIONS AND 2007 EMPLOYMENT INSURANCE PREMIUMS To determine any overpayment of Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions made through employment if you had no self-employment earnings and you were not a resident of Quebec on December 31, 2007, complete Part 1 If you were a resident of Quebec on December 31, 2007, and you made CPP or QPP contributions, see your Quebec provincial income tax guide Part 1 - Calculating your Canada Pension Plan overpayment If any of the following situations apply to you, determine the amounts for lines 1, 2, 3, and 5 by using the table below and your applicable number of months: If you turned 18 in 2007, use the number of months in the year after the month you turned 18 If you turned 70 in 2007, use the number of months in the year up to and including the month you turned 70 If you received, or were entitled to receive a CPP retirement pension, or a CPP or QPP disability pension for part of 2007, use the number of months in the year you did not or were not entitled to receive the pension If the individual died in 2007, use the number of months in the year up to and including the month the individual died Total CPP pensionable earnings (box 26 or, if blank, box 14 of your T4 slips) (maximum $ 43,700) 1 Basic CPP exemption (maximum $ 3,500) - 2 Earnings subject to contribution (if negative, enter "0") (maximum $ 40,200) = 3 Total CPP and QPP contributions deducted (from boxes 16 and 17 of your T4 slips) 4 Required contribution: multiply line 3 by 495% (maximum $1,98990) - 5 Line 4 minus line 5 (if negative, enter "0") Canada Pension Plan overpayment = 6 If the amount from line 6 is positive, enter it on line 448 of your return If negative, you can choose to make additional CPP contributions See "Making additional CPP contributions" on page 36 of the General Income Tax and Benefit Guide Enter the amount from line 4 or 5, whichever is less, on line 308 of Schedule 1 and, if it applies, on line 5824 of Form 428 Monthly proration table for 2007 Applicable number of months Line 1 Maximum amount of total CPP pensionable earnings Line 2 Maximum amount of basic CPP exemption Line 3 Maximum amount of earnings subject to contribution Line 5 Maximum amount of required contribution 1 $ 3,64166 $ $ 3,35000 $ $ 7,28333 $ $ 6,70000 $ $ 10,92500 $ $ 10,05000 $ $ 14,56666 $ 1,16666 $ 13,40000 $ $ 18,20833 $ 1,45833 $ 16,75000 $ $ 21,85000 $ 1,75000 $ 20,10000 $ $ 25,49166 $ 2,04166 $ 23,45000 $ 1, $ 29,13333 $ 2,33333 $ 26,80000 $ 1, $ 32,77500 $ 2,62500 $ 30,15000 $ 1, $ 36,41666 $ 2,91666 $ 33,50000 $ 1, $ 40,05833 $ 3,20833 $ 36,85000 $ 1, $ 43,70000 $ 3,50000 $ 40,20000 $ 1,98990 To determine any overpayment of Employment Insurance (EI) premiums, complete Part 2 To be refunded, the amount of the EI overpayment has to be more than $1 If you were a resident of Quebec on December 31, 2007, see your Quebec provincial income tax guide Part 2 - Calculating your Employment Insurance overpayment Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) (maximum $40,000 If $2,000 or less, enter "0") 1 Total premiums deducted: Residents of other than Quebec (from box 18 and box 55 of all your T4 slips) Quebec residents (from box 18 of all your T4 slips) 2 Line 1 minus $2,000 (if negative, enter "0") - 3 Line 2 minus line 3 (if negative, enter "0") = 4 Total premiums deducted: Residents of other than Quebec (from box 18 and box 55 of all your T4 slips) Quebec residents (from box 18 of all your T4 slips) 5 Required premium:residents of other than Quebec (multiply line 1 by 180%) (maximum $72000) Quebec residents (multiply line 1 by 146%) (maximum $58400) - 6 Line 5 minus line 6 (if negative, enter "0") = 7 Enter the amount from line 4 or line 7, whichever is greater Employment Insurance overpayment 8 Enter the amount from line 8 on line 450 of your return only if it is more than $1 Enter the amount from line 3, 5, or 6, whichever is least, on line 312 of Schedule 1 and, if it applies, on line 5832 of Form 428 T2204 (07)

16 Notes and diagnostics Name: SIN: Tax year: 2007 UserID: Tania McIntyre xinit Calculated at 07:32: by program version by UFileca You have chosen not to NETFILE the federal return Password: Diagnostics page 1 of 1

17 Assembly Instructions Name: Tania McIntyre SIN: Assembling the federal tax return If you submit your tax return via Netfile and it is accepted by the CRA, you do not have to send a printed copy to the CRA However, the CRA reserves the right to request any supporting documentation such as T4 slips, charity and medical receipts, etc You must therefore keep these documents and a copy of the tax return in a safe place for a period of 6 years in case you are asked to supply them to the CRA (ref sub 230(4)) T1 Federal tax return, pages 1 and 2 All other applicable enclosures should be attached horizontally to the top left-hand corner of page 3 of the return T4 slips, then all others in any order (NR4, T3, T5, etc) All other schedules All other forms All other receipts and slips T1 Federal tax return, pages 3 and 4 The taxpayer should sign the following: T1 - Federal tax return, page 4

18 Registered Retirement Savings Plan Schedule McIntyre, Tania SIN: Apr 2010 Table C CALCULATION OF RRSP DEDUCTION IN 2007 Contributions available for RRSP deduction Maximum RRSP deduction limit in 2007 RRSP deduction before transfers Direct or indirect transfers TOTAL RRSP DEDUCTION (per line 208) 0 Table D CALCULATION OF EARNED INCOME FOR AN RRSP 2007 CALCULATION IN REFERENCE TO 2008 RRSP ELIGIBILITY Employment income (line 101 and part of line 104 not shown elsewhere in this calc) Less: Union, professional or like dues (line 212) - Employment expenses (line 229) - Subtotal (employment income) = Plus: Net Income from a business (lines ) Disability payments received from the CPP or QPP + Royalties for a work or invention + Net rental income from real property + Alimony or maintenance income received (line 128) + Net research grants you received + Employee profit sharing plan allocations- T4PS-Box 35 + Supplementary unemployment benefit plan payments + Subtotal - total eligible income Less: Current-year loss from a business (lines ) Deemed taxable capital gain re: eligible capital property - Current-year rental loss (line 126) - Alimony or maintenance income paid (line 220) - Subtotal - amount to be deducted = 152 EARNED INCOME 152 Earned income limit (18% of earned income): 152 x 18% = 27 RRSP dollar limit for ,000 The lesser of earned income limit and RRSP dollar limit for Less: Total PA from Maximum RRSP deduction in 2008 before PSPA = 27 Table E CALCULATION OF ELIGIBLE RRSP DEDUCTION LIMIT FOR 2008 Unused Room for 2007 Less: RRSP deduction (excluding transfers) - Deduction to Saskatchewan Pension Plan net PSPA (from RPP administrator's statement) - Eligible RRSP Room after PSPA = Add: Maximum RRSP deduction in 2008 based on 2007 earned income + Maximum RRSP deduction limit after PSPA for 2008 = Page 1 of 2

19 Registered Retirement Savings Plan Schedule (continued) McIntyre, Tania SIN: Apr 2010 Table G CALCULATION OF RRSP CONTRIBUTION LIMIT 2008 Maximum RRSP deduction limit after PSPA for 2008 Less: Undeducted premiums - RRSP CONTRIBUTION LIMIT FOR Page 2 of 2

20 Name: SIN: Tania McIntyre Summary of carryforward amounts to 2008 Subject Amount Reference form GST GST rebate (excluding portion for eligible CCA) GST-370 line 13 CNIL Expense T936 line 16 Income T936 line 19 RPP RPP pre-1990 contributions (not a contributor) RPP pre-1990 contributions (contributor) RPP schedule (Area E l24) RPP schedule (Area E l25) RRSP Eligible amount 27 RRSP schedule (Table D) Room from previous years RRSP schedule (Table E) PSPA from previous year RRSP schedule (Table E) Undeducted premiums RRSP schedule (Table F) Transitional amount RRSP schedule (Table F) HOME BUYER'S PLAN Outstanding amount to repay RRSP schedule (Table H) Number of years left RRSP schedule (Table H) Amount to repay annually RRSP schedule (Table H) DONATIONS Donations Charitable donations sched TUITION Tuition and educations amounts Schedule 11, line 25 Tuition and educations amounts - Provincial Schedule 11 P, line 21 Interest paid on a student loan INVESTMENT TAX CREDIT Investment tax credit T2038 column 9 ALTERNATIVE MINIMUM TAX Alternative minimum tax T691 line 129 FOREIGN BUSINESS TAX CREDIT Foreign business tax credit MOVING EXPENSES Moving expenses Schedule of foreign income T1M PROVINCIAL TAX CREDITS Venture capital tax credit BC479 Equity tax credit T1285 Logging tax credit BC428 Attributed Canadian royalty income T79 line 23 Employee ownership tax credit ON428 Community Enterprise Development tax credit T1256 Small Business Investment tax credit NB428, YK479

21 McIntyre, Tania SIN: Apr 2010 Summary of information slips T4E 1 T4E Box Amount Total benefits paid 14 7, Regular and other benefits paid 15 7, Federal income tax deducted Page 1 of 1

22 Employment income summary McIntyre, Tania SIN: Apr 2010 TOTAL T4 STATEMENT OF REMUNERATION PAID Employment income Employee's CPP contributions Employee's QPP contributions Employee's EI premiums RPP contributions 20 Income tax deducted 22 EI insurable earning CPP pensionable earnings 26 QPP pensionable earnings 26 Cleric's housing allowance 30 Employee's home-relocation loan deduction 37 Security options deduction 110(1)(d) 39 Security options deduction 110(1)(d1) 41 Employment commissions 42 Union dues 44 Charitable donations 46 Pension adjustment 52 Deferred security option benefits 53 Provincial parental insurance plan 55 PPIP insurable earnings 56 Status Indian employee 71 Pre-1990 past service contributions while a contributor 74 Pre-1990 past service contributions while not a contributor 75 Worker's compensation benefits repaid to the employer 77 Volunteer allowance Public transit pass 84 Employee-paid premiums for private health services plans 85 Page 1 of 1

23 McIntyre, Tania SIN: Apr 2010 T Federal Worksheet 437 Income tax deducted T4E Total income tax deducted Enter this amount on line 437 of your return =