Tax return for 2009 prepared for. Tania McIntyre by UFile.ca

Transcription

1 2009 Tax return for 2009 prepared for Tania McIntyre by UFile.ca

2 Executive summary for 2009 taxation year Taxpayer Name Social insurance number Date of birth Province of residence Tania McIntyre /04/1974 Ontario Richard Murray /12/1970 Ontario 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 5,685 80,388 86,072 5,685 70,430 76,115 5,685 70,430 76, % 30.5% 0.0% 15.0% 14,360 14,360 (163 ) (5,800 ) (5,963 ) 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 ,023 24,122 25, , , , v

3 Tax return Summary - Combined for 2009 taxation year Taxpayer Spouse Name Social insurance number Date of birth Province of residence Tania McIntyre /04/1974 Ontario Richard Murray /12/1970 Ontario Street Toronto St Toronto St City Toronto Toronto Province Ontario Ontario Postal code M5C 2B5 M5C 2B5 Home phone number Federal return Total income Taxpayer Spouse Total Employment income 101 5,685 80,388 86,072 Add lines 101, 104 to 143, and 147. Net income This is your total income ,685 80,388 86,072 Pension adjustment 206 3,055 3,055 Registered pension plan deduction 207 1,697 1,697 RRSP deduction 208 2,292 2,292 Moving expenses 219 5,968 5,968 Add lines 207 to 224, 229, 231, and ,958 9,958 Line 150 minus line 233 (if negative, enter "0") This is your net income before adjustments ,685 70,430 76,115 Line 234 minus line 235 (if negative, enter "0") This is your net income. 236 Taxable income Line 236 minus line 257 (if negative, enter "0") This is your taxable income. 260 Step 1 - Federal non-refundable tax credits 5,685 70,430 76,115 5,685 70,430 76,115 Basic personal amount ,320 10,320 20,640 Spouse or common-law partner amount 303 4,635 4,635 CPP or QPP contributions: through employment ,119 2,227 Employment Insurance premiums Canada employment amount 363 1,044 1,044 2,088 Public transit amount Amounts transferred from your spouse or common-law partner 326 1,988 1,988 Medical expenses for self, spouse or common-law partner, and your child Minus: $2,011 or 3% of line 236, whichever is less 2,011 2,011 Add lines 300 to ,571 21,387 32,958 Multiply the amount on line 335 by 15% ,736 3,208 4,944 Step 3 - Net federal tax Total federal non-refundable tax credits: add lines 338 and ,736 3,208 4,944 Tax on taxable income (C) ,644 13,497 Add lines (C) and ,644 13,497 Enter the amount from line ,736 3,208 4,944 Add lines 350 to ,736 3,208 4,944 Basic federal tax (if negative, enter "0") 429 9,436 9,436 Federal tax 406 9,436 9,436 Line 406 minus line 416 (if negative, enter "0") 417 9,436 9,436 Refund or Balance owing Net federal tax: add lines 417, 415 and ,436 9,436 Provincial or territorial tax 428 4,924 4,924 Page 1 of 2

4 Tax return Summary - Combined for 2009 taxation year Taxpayer Spouse Total This is your total payable ,360 14,360 Total income tax deducted ,847 17,940 CPP overpayment ,677 1,747 Employment Insurance overpayment These are your total credits ,160 20,323 Line 435 minus line 482 (163 ) (5,800 ) (5,963 ) Additional information Refund ,800 5,963 Balance owing Effective marginal tax rate 20.8% 30.5% Average tax rate (tax total income) 0.0% 15.0% Total RRSP deduction limit ,023 24,122 25,145 Capital gain exemption available 375, , ,000 Page 2 of 2

5 Tax return Summary for 2009 taxation year Taxpayer Name Tania McIntyre Social insurance number Date of birth 28/04/1974 Province of residence Ontario Street Toronto St City Toronto Province Ontario Postal code M5C 2B5 Home phone number Total income Federal return Taxpayer Employment income 101 5,685 Add lines 101, 104 to 143, and 147. This is your total income. 150 = 5,685 Net income Line 150 minus line 233 (if negative, enter "0") This is your net income before adjustments. 234 = 5,685 Line 234 minus line 235 (if negative, enter "0") This is your net income. 236 = 5,685 Taxable income Line 236 minus line 257 (if negative, enter "0") This is your taxable income. 260 = Step 1 - Federal non-refundable tax credits Basic personal amount ,320 CPP or QPP contributions: through employment Employment Insurance premiums Canada employment amount ,044 Add lines 300 to = 11,571 Multiply the amount on line 335 by 15%. 338 = 1,736 Total federal non-refundable tax credits: add lines 338 and = 1,736 Step 3 - Net federal tax Tax on taxable income (C) 853 Add lines (C) and Enter the amount from line ,736 Add lines 350 to ,736 Total income tax deducted CPP overpayment These are your total credits Line 435 minus line 482 = (163 ) 5,685 Refund Balance owing Additional information Effective marginal tax rate 20.8% Average tax rate (tax total income) 0.0% Total RRSP deduction limit ,023 Capital gain exemption available 375,000 Page 1 of 1

6 T1 comparative summary Name SIN Tania McIntyre Date of birth Employment income 101 Other empl. income 104 OAS pension 113 CPP/QPP benefits 114 Other pensions 115 Split-pension amt 116 Universal child care 117 EI benefits 119 Dividends 120 Dividends not elig. 180 Interest 121 Partnership 122 Registered DSPI 125 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 UCCB 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 300 Age amount ,685 Spousal amount 303 Eligible dependant 305 Child amount 367 Infirm dependant 306 CPP/QPP empl CPP/QPP self-empl. 310 EI premiums PPIP premiums paid 375 PPIP employment 376 PPIP self-empl. 378 Employment amt 363 1,044 Public transit passes 364 Physical activities 365 Home renovation exp. 368 Home buyers' amount 369 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 ,685 Medical deduction 332 Total ,571 15% 338 1,736 Donations and gifts 349 5,685 5,685 10,320 Non refundable cr. 350 Dividends 425 Foreign tax credit 405 Federal tax 406 Political 410 ITC 412 Labour-sponsored 414 Line WITB adv. payments 415 Net federal tax 420 CPP contribution 421 Repayment 422 Minimum tax carryover 427 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 XII.2 credit 456 GST/HST rebate 457 Instalments paid 476 Provincial credits 479 Total credits 482 Refund 484 Balance owing 485 1,

7 Canada Revenue Agency McIntyre, Tania SIN: Apr 2010 CRA Agence du revenu du Canada T1 GENERAL 2009 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, 2009: 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 2009, enter the province or territory of self-employment: Ontario If you became or ceased to be a resident of Canada in 2009, give the date of: Month Day Month Day entry or departure Information about you ON Enter your social insurance number (SIN) if it is not on the label, or 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 Tick the box that applies to your marital status on December 31, 2009: (see the "Marital status" section in the guide) 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 ticked box 1 or 2 above) (see the guide for more information) 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: Enter his or her net income for 2009 to claim certain credits: Enter the amount of Universal Child Care Benefit included on line 117 of his or her return: Enter the amount of Universal Child Care Benefit repayment included on line 213 of his or her return: Tick this box if he or she was self-employed in 2009: 1 Person deceased in 2009 If this return is for a deceased person, enter the date of death: Do not use this area Elections Canada (see the Elections Canada page in the tax guide for details or visit Richard , Year Month Day 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. Your information will only be used for purposes permitted under the Canada Elections Act which includes sharing the information with provincial/territorial election agencies, Members of Parliament and registered political parties, as well as candidates at election time. Goods and services tax/harmonized sales tax (GST/HST) credit application See the guide for details. Are you applying for the GST/HST or the Ontario Sales Tax (OST) credit? Yes 1 No X R Do not use this area

8 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 2009 with a total cost of more than CAN$100,000? (see the "Foreign income" section in the guide for details) Yes 1 No X 2 If yes, attach a completed Form T1135. If you had dealings with a non-resident trust or corporation in 2009, 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) Registered disability savings plan income (see the guide) 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 = 5,684 92

9 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 5, 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 5, , 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 ,684 92

10 McIntyre, Tania SIN: Apr 2010 CRA Refund or balance owing 4 Net federal tax: enter the amount from line 55 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 your total 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 (WITB) (attach Schedule 6) Refund of investment tax credit (attach Form T2038(IND)) Part XII.2 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 = 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 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, 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, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax - 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 tick box 463. To deposit your UCCB payments into the same account, also tick box 491. Branch number Institution number Account number CCTB UCCB (5 digits) (3 digits) (maximum 12 digits) (162 74) Ontario Opportunities Fund You can help reduce Ontario's debt by completing this area to donate some or all of your 2009 refund to the Ontario Opportunities Fund. Please see the provincial pages for details. Amount from line 484 above 1 Your donation to the Ontario Opportunities Fund Net refund (line 1 minus line 2) 466 = 3 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 PPU 005 i

11 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, see the related lines in the guide) Basic personal amount claim $10, , Age amount (if you were born in 1944 or earlier) (use federal worksheet) (maximum $6,408) Spouse or common-law partner amount (if negative, enter "0") $10,320 minus ( his or her net income from page 1 of your return) = Amount for an eligible dependant (attach Schedule 5) (if negative, enter "0") $10,320 minus ( his or her net income) = Amount for children born in 1992 or later Number of children 366 x $2,089 = 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 $2,118.60) on self-employment and other earnings (attach Schedule 8) Employment Insurance premiums from box 18 and box 55 on all T4 slips (maximum $731.79) Canada employment amount (if you reported employment income on line 101 or line 104, see line 363 in the guide) (maximum $1,044) , Public transit amount Children's fitness amount Home renovation expenses (see line 368 in the guide and attach Schedule 12) Home buyers' amount (see line 369 in the guide) 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 $7,196 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 1992 or later 330 Minus: $2,011 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 = 11, Multiply the amount on line 25 by 15%. 338 = 1, Donations and gifts (attach Schedule 9) Total federal non-refundable tax credits: add lines 26 and = 1, Go to Step 2 on the next page 5000-S1

12 McIntyre, Tania SIN: Apr 2010 CRA Step 2 - Federal tax on taxable income Enter your taxable income from line 260 of your return. 5, Use the amount on line 29 to determine which ONE of the following columns you have to complete. If line 29 is more than $40,726 but not more than $81,452 If line 29 is more than $81,452 but not more than $126,264 If line 29 is $40,726 or less If line 29 is more than $126,264 Enter the amount from line 29. 5, Base amount 00, , , , Line 30 minus line 31 (cannot be negative) = 5, = 32 = 32 = 32 Rate 15% 33 22% 33 26% 33 29% 33 Multiply line 32 by line 33. = = 34 = 34 = 34 Tax on base amount 0, , , , Add lines 34 and 35. = = 36 = 36 = 36 Step 3 - Net federal tax Enter the amount from line 36 above Federal tax on split income (from line 5 of Form T1206) Add lines 37 and = Enter your non-refundable tax credits from line , 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 40 to 43. = 1, , Basic federal tax: line 39 minus line 44 (if negative, enter "0") 429 = Federal foreign tax credit (attach Form T2209) Federal tax: line 45 minus line 46 (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 48 to = - 51 Line 47 minus line 51 (if negative, enter "0") (if you have an amount on line 38 above, see Form T1206) 417 = 52 Working Income Tax Benefit (WITB) advance payments received (box 10 on the RC210 slip) Additional tax on RESP accumulated income payments (attach Form T1172) Net federal tax: add lines 52 to 54. Enter this amount on line 420 of your return. 420 = S1

13 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 2009 Unused federal tuition, education, and textbook amounts from your 2008 notice of assessment or notice of reassessment 1, Eligible tuition fees paid for , Education and textbook amounts for 2009 Calculating your part-time amount: use column B of Forms T2202, T2202A, TL11A, TL11B, 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 4 $120 = Textbook amount: number of months from column B 4 $20 = Add lines 3 and 4. = Calculating your full-time amount: use column C of Forms T2202, T2202A, TL11A, TL11B, and TL11C. Only one claim per month (maximum 12 months) Education amount: number of months from column C $400 = 6 Textbook amount: number of months from column C $65 = + 7 Add lines 6 and 7. = Total 2009 tuition, education, and textbook amounts: add lines 2, 5, and 8 = 1, , Total available tuition, education, and textbook amounts: add lines 1 and 9 = 3, Taxable income from line 260 of your return 5, Total of lines 1 to 19 of your Schedule 1-11, Line 11 minus line 12 (if negative, enter "0") = 13 Unused tuition, education, and textbook amounts claimed for 2009 Amount from line 1 or line 13, whichever is less - 14 Line 13 minus line 14 = tuition, education, and textbook amounts claimed for 2009 Amount from line 9 or line 15, whichever is less + 16 Total tuition, education, and textbook amounts claimed for 2009: add lines 14 and 16. Enter this amount on line 323 of Schedule 1. = 17 Transfer/Carryforward of unused amount Amount from line 10 3, Amount from line Total unused amount Line 18 minus line 19 = 3, 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. 1, Amount from line Maximum transferable Line 21 minus line 22 (if negative, enter "0") = 1, 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's or common-law partner's parent or grandparent. To do this, you have to designate the individual on your Form T2202, T2202A, TL11A, TL11B, 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's or common-law partner's parent or grandparent. Federal amount transferred (cannot be more than line 23) 327-1, Unused federal amount available to carry forward to a future year Line 20 minus line 24 = 1, S11 The person claiming the transfer should not attach this schedule to his or her return.

14 McIntyre, Tania SIN: Apr 2010 CRA Ontario Tax ON428 T1 General Complete this form and attach a copy of it to your return. For details, see the forms book. Step 1 - Ontario non-refundable tax credits For internal use only 5605 Basic personal amount claim $8, , Age amount (if born in 1944 or earlier) (use provincial worksheet) (maximum $4,336) Spouse or common-law partner amount Base amount 8, Minus: his or her net income from page 1 of your return - Result: (if negative, enter "0") (maximum $7,541) Amount for an eligible dependant (use provincial worksheet) Amount for infirm dependants age 18 or older (use provincial worksheet) 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) Adoption expenses (see line 5833 in the forms book) Pension income amount (maximum $1,228) (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) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [attach Schedule ON(S11)] Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule ON(S2)] Medical expenses (see line 5868 in the forms book) Enter $2,010 or 3% of net income from line 236 of your return, whichever is less Line 18 minus line 19 (if negative, enter "0") = 20 Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet Add lines 20 and = + 22 Add lines 1 to 17 and line = 9, , Non-refundable tax credit rate 6.05% 24 Multiply line 23 by line = Donations and gifts: Amount from line 345 of your federal Schedule % = 26 Amount from line 347 of your federal Schedule % = + 27 Add lines 26 and = + 28 Add lines 25 and 28. Enter this amount on line 41. Ontario non-refundable tax credits 6150 = Go to Step 2 on the next page 5006-C

15 Step 2 - Ontario tax on taxable income McIntyre, Tania SIN: Apr 2010 CRA Enter your taxable income from line 260 of your return. If this amount is more than $20,000, you must complete Step 7, Ontario Health Premium. 5, Use the amount at line 30 to determine which ONE of the following columns you have to complete. If line 30 is $36,848 or less If line 30 is more than $36,848, but not more than $73,698 If line 30 is more than $73,698 Enter the amount from line 30 in the applicable column. 5, , , Line 31 minus line 32 (cannot be negative) = 5, = 33 = % % % 34 Multiply line 33 by line 34. = = 35 = , , Ontario tax on Add lines 35 and 36. taxable income = = 37 = 37 Go to Step 3 Go to Step 3 Go to Step 3 Step 3 - Ontario tax Enter your Ontario tax on taxable income from line Enter your Ontario tax on split income from Form T Add lines 38 and 39. = Enter your Ontario non-refundable tax credits from line Ontario dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet Ontario overseas employment tax credit: Amount from line 426 of federal Schedule % = Ontario minimum tax carryover: Amount from line 427 of the federal Schedule % = Add lines 41 to 44. = Line 40 minus line 45 (if negative, enter "0") = Ontario additional tax for minimum tax purposes: Amount from line 95 of Form T % = + 47 Add lines 46 and 47. = 48 Ontario surtax (Line 48 minus $4,257) 20% (if negative, enter "0") (Line 48 minus $5,370) 36% (if negative, enter "0") Add lines 49 and 50. = + 51 Add lines 48 and 51. = 52 Step 4 - Ontario Tax Reduction If you are not claiming an Ontario Tax Reduction and the credits in Steps 5 and 6, enter the amount from line 52 on line 67 and complete Step 7. Otherwise, continue below. Basic reduction If you had a spouse or common-law partner on December 31, 2009, only the individual with the higher net income can claim the amounts on lines 54 and 55. Reduction for dependent children born in 1991 or later Number of dependent children 6269 $379 = + 54 Reduction for disabled or infirm dependants (see line 55 in the forms book) Number of disabled or infirm dependants 6097 $379 = + 55 Add lines 53, 54, and 55. = Enter the amount from line = Enter the amount from line Line 57 minus line 58 (if negative, enter "0") Ontario Tax Reduction claimed = Line 52 minus line 59 (if negative, enter "0") = C Go to Step 5 on the next page

16 McIntyre, Tania SIN: Apr 2010 CRA Enter the amount from line 60 on the previous page. 61 Step 5 - Ontario foreign tax credit Enter the Ontario foreign tax credit from Form T Line 61 minus line 62 = 63 Step 6 - Ontario labour sponsored investment fund (LSIF) tax credit Go to Step 6 Total cost of shares from boxes 02 and 04 of LSIF tax credit certificate(s) A 15% = (max. $1,125) Total cost of ROIF eligible shares from boxes 03 and 05 of LSIF tax credit certificate(s) B 5% = (max. $375) Add lines 64 and 65. LSIF tax credit = - 66 Line 63 minus line 66 (if negative, enter "0") = Step 7 - Ontario Health Premium Go to Step 7 If your taxable income (from line 30) is not more than $20,000, enter "0". Otherwise, enter the amount calculated in the chart below. Ontario Health Premium Add lines 67 and 68. Enter the result on line 428 of your return. Ontario tax = Ontario Health Premium Chart Enter your taxable income from line Use the amount on line 1 to find the row that applies to you. If there is an Ontario Health Premium amount in your row, enter that amount on line 68 above. Otherwise, you have to complete the calculation in your row. Enter your taxable income in the first box, complete the calculation, and enter the result on line 68 above. Taxable Income Ontario Health Premium not more than $20,000 $0 more than $20,000, but not more than $25,000 - $20,000 = x 6% = more than $25,000, but not more than $36,000 $300 more than $36,000, but not more than $38,500 - $36,000 = x 6% = + $300 = more than $38,500, but not more than $48,000 $450 more than $48,000, but not more than $48,600 - $48,000 = x 25% = + $450 = more than $48,600, but not more than $72,000 $600 more than $72,000, but not more than $72,600 - $72,000 = x 25% = + $600 = more than $72,600, but not more than $200,000 $750 more than $200,000, but not more than $200,600 - $200,000 = x 25% = + $750 = more than $200,600 $ C

17 McIntyre, Tania SIN: Apr 2010 CRA Provincial Tuition and Education Amounts Schedule ON(S11) T1 General Only the student must complete this schedule. Use it to: calculate your Ontario tuition and education amounts to claim on line 5856 of your Form ON428; determine the provincial amount available to transfer to another designated individual; and determine the unused Ontario amount, if any, available for you to carry forward to a future year. Only the student attaches this schedule to his or her return. Ontario tuition and education amounts claimed by the student for 2009 Ontario unused tuition and education amounts from your 2008 notice of assessment or notice of reassessment * 1 Eligible tuition fees paid for , Education amount for 2009: Use columns B and C of forms T2202, T2202A, TL11A, TL11B, or 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). 4 $143 = Enter the number of months from Column C. $478 = Add lines 2, 3, and 4. Total 2009 tuition and education amounts = 2, , Add lines 1 and 5. Total available tuition and education amounts = 2, Taxable income from line 260 of your return 5, Total of lines 5804 to 5848 of your Form ON428-9, Line 7 minus line 8 (if negative, enter "0") = 9 Unused Ontario tuition and education amounts claimed for 2009: Enter the amount from line 1 or line 9, whichever is less Line 9 minus line 10 = tuition and education amounts claimed for 2009: Enter the amount from line 5 or line 11, whichever is less Add lines 10 and 12. Ontario tuition and education amounts Enter this amount on line 5856 of your Form ON428. claimed by the student for 2009 = 13 Transfer/Carryforward of unused amount Amount from line 6 2, 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 $6,141, enter $6,141. 2, 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, TL11B, 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, 2008, you must enter on line 1 your unused provincial or territorial tuition and education amounts from your 2008 notice of assessment or notice of reassessment. If you resided in Quebec on December 31, 2008, enter your unused federal tuition, education, and textbook amounts S11

18 Canada Revenue Agency Agence du revenu du Canada Employee Overpayment of 2009 Canada Pension Plan Contributions and 2009 Employment Insurance Premiums Complete Section A in Part 1 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, McIntyre, Tania SIN: Apr 2010 CRA If however, you worked in Quebec, or you worked in Quebec and in a province other than Quebec in 2009, and you were either 70 years of age or older, or you received a CPP or QPP retirement pension, complete Section B in Part 1 on the next page. Do not complete Section A in Part 1. Note: If the individual died in 2009, complete Section A in Part 1. Do not complete this form if you were a resident of Quebec on December 31, 2009, and you made CPP or QPP contributions. See line 452 in your Quebec provincial income tax guide. Complete Part 2 on the next page to determine any overpayment of Employment Insurance (EI) premiums. Part 1 - Calculating your Canada Pension Plan overpayment Section A - Read the above instructions to determine if you should complete this section. If any of the following situations apply to you, read the instructions below and if applicable, use the table below to determine the maximum amounts for lines 1, 2, 3, and 5: If throughout 2009, you were over 70 years of age or you received CPP or QPP retirement pension, enter "0" at line 1. If you turned 18 years of age in 2009, use the number of months in the year after the month you turned 18 years of age. If you turned 70 years of age in 2009, use the number of months in the year up to and including the month you turned 70 years of age. If you received, or were entitled to receive a CPP or QPP retirement pension, or a CPP or QPP disability pension for part of 2009, use the number of months in the year you did not or were not entitled to receive the pension. If the individual died in 2009, use the number of months in the year up to and including the month the individual died. Total CPP/QPP pensionable earnings (box 26 or, if blank, box 14 of your T4 slips) (maximum $ 46,300) 5, Basic CPP/QPP exemption (maximum $ 3,500) - 3, Earnings subject to contribution (if negative, enter "0") (maximum $ 42,800) = 2, Total CPP/QPP contributions deducted (from boxes 16 and 17 of your T4 slips) Required contribution: multiply line 3 by 4.95% (maximum $2,118.60) Line 4 minus line 5 (if negative, enter "0") Canada Pension Plan overpayment = 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 34 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. Applicable number of months Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings Monthly proration table for 2009 Line 2 Maximum amount of basic CPP/QPP exemption Line 3 Maximum amount of earnings subject to contribution Line 5 Maximum amount of required contribution 1 $ 3, $ $ 3, $ $ 7, $ $ 7, $ $ 11, $ $ 10, $ $ 15, $ 1, $ 14, $ $ 19, $ 1, $ 17, $ $ 23, $ 1, $ 21, $ 1, $ 27, $ 2, $ 24, $ 1, $ 30, $ 2, $ 28, $ 1, $ 34, $ 2, $ 32, $ 1, $ 38, $ 2, $ 35, $ 1, $ 42, $ 3, $ 39, $ 1, $ 46, $ 3, $ 42, $ 2, T2204 (09)

19 McIntyre, Tania SIN: Apr 2010 CRA Part 1 - Calculating your Canada Pension Plan overpayment Section B - Complete this section only if you worked in Quebec, or you worked in Quebec and in a province other than Quebec in 2009, and you were either 70 years of age or older, or you received a CPP or QPP retirement pension. If any of the following situations apply to you, determine the amount to enter at line 7 as follows: If throughout 2009, you were over 70 years of age or you received CPP or QPP retirement pension, enter "0" at line 7. If you turned 70 years of age in 2009, use the monthly proration table on the previous page to determine the maximum amount for line 7 by using the number of months in the year up to and including the month you turned 70 years of age. If you received, or were entitled to receive a CPP or QPP retirement pension, or a CPP or QPP disability pension for part of 2009, use the monthly proration table on the previous page to determine the maximum amount for line 7 by using the number of months in the year you did not or were not entitled to receive the pension. Total CPP pensionable earnings (box 26 or, if blank, box 14 of your T4 slips where the province of employment is not Québec) or the maximum amount as per above instructions, whichever is less. CPP pensionable earnings 7 Total QPP pensionable earnings (box 26 or, if blank, box 14 of your T4 slips where the province of employment is Québec) QPP pensionable earnings + 8 Add lines 7 and 8. Total CPP/QPP pensionable earnings (maximum $ 46,300) = 9 Basic CPP/QPP exemption - 3, Earnings subject to contribution (if negative, enter "0") (maximum $ 42,800) = 11 Total CPP and QPP contributions deducted (from boxes 16 and 17 of your T4 slips) 12 Required contribution: multiply line 11 by 4.95% (maximum $2,118.60) - 13 Line 12 minus line 13 (if negative, enter "0") Canada Pension Plan overpayment = 14 If the amount from line 14 is positive, enter it on line 448 of your return. Enter the amount from line 12 or 13, whichever is less, on line 308 of Schedule 1 and, if it applies, on line 5824 of Form 428. Complete Part 2 to determine any overpayment of Employment Insurance (EI) premiums. To be refunded, the amount of the EI overpayment has to be more than $1. Do not complete Part 2 if you were a resident of Quebec on December 31, 2009, and you have to complete Schedule 10. Part 2 - Calculating your Employment Insurance overpayment Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) (maximum $42,300. 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 1.73%) (maximum $731.79) Quebec residents (multiply line 1 by 1.38%) (maximum $583.74) - 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.

20 Assembly Instructions Name: Tania McIntyre SIN: Assembling the federal tax return If you file your tax return by mail, the attachments should be arranged in the order indicated below. You should also ensure that the return is signed where required. Mail to... If you do not know the address of your CRA district office, you can go to the CRA website You only need to send to CRA those pages with CRA printed on the top right hand corner. Order of assembly (per IC97-2): 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. Information slips-t4, then all others in any order (NR4, T3, T5, etc.) All other schedules All other forms All other receipts T1 Federal tax return, pages 3 and 4 The taxpayer should sign the following: T1 - Federal tax return, page 4

21 McIntyre, Tania SIN: Apr 2010 ESTIMATION OF THE CALCULATION OF GST CREDIT FOR THE PERIOD JULY 2010 TO JUNE 2011 You can apply for the GST/HST credit if, at the end of 2009, you were resident in Canada and any of the following applies. You: were 18 years of age or older; had a spouse; or were a parent. Notes If you have a spouse, only one of you can apply for the credit. No matter which one of you applies, the credit will be the same. To be eligible to receive the GST/HST credit for a particular month, you have to be resident in Canada at the beginning of that month. You cannot apply for the GST/HST credit if, at the end of 2009, you either: were confined to a prison or a similar institution, and had been there for more than six months during 2009, or did not have to pay tax in Canada because you were an officer or servant of another country, such as a diplomat, or a family member or employee of such a person. Note You cannot claim the credit for your spouse or child who met either of these conditions at the end of Adjusted net income Column 1 You Column 2 Your spouse or common-law partner Enter the net income amount from line 236 of the return 5, , Universal Child care Benefit repayment (line 213) Registered disability savings plan income repayment (include in line 232) Add lines 1 through 3 = 5, = 70, Universal Child car Benefit (line 117 of the return) Registered disability savings plan income (line 125 of the return) Capital gain as a result of a mortgage foreclosure or conditional sales repossession Line 4 minus total of lines 5 through 7 (if negative, enter "0") = 5, = 70, Add the amounts from line 8 in column 1 and column 2 (if applicable) Adjusted net income 76, Calculation of GST credit Basic Goods and Services Tax Credit Claim $ Credit for spouse or supporting person Claim $ Eligible dependant credit Claim $ Credit for qualified children: Number of qualified children $ Calculation of single supplement: (if line 11 and 12 are zero) Adjusted net income (line 9) 14 Subtract base amount - 8, Income over base amount = 16 Enter 2% of line 16 or $131 whichever is less + 17 Single-parent family supplement Claim $ Add lines 10 trough 13, and 17 trough 18 = Adjusted net income (line 9) 76, Subtract base amount - 32, Income over base amount = 43, Enter 5% of line 22-2, Line 19 minus line 23 = 24 Goods and Services Tax Credit (if less than $1, enter zero) 25 Enter 1/4 of line 25 - This amount will be paid to you in July and October 2010, and January and April