CRA T1 Form 2024 - Fill, Sign Online, Download & Print - No Signup
T1 2024
Protected B
when completed
Income Tax and Benefit Return
If this return is for a deceased person, enter their information on this page.
For more information, go to
canada.ca/taxes-deceased-file-final-return
.
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
Mailing address (apartment - number, street)
PO Box
RR
City
Prov./Terr.
Postal code
Email address
By providing an email address, you are
registering
for
notifications and will no longer receive paper mail
from the CRA.
You
agree
to the
Terms of use
found at
canada.ca/cra-email-notifications-terms
.
Social insurance
number (SIN)
Date of birth
(Year Month Day)
If this return is for
a
deceased person
,
enter the date of death
(Year Month Day)
Marital status on
December 31, 2024:
1
Married
2
Living common-law
3
Widowed
4
Divorced
5
Separated
6
Single
Your language of correspondence:
Votre langue de correspondance :
English
Français
Residence information
Your province or territory of residence on December 31, 2024:
Your current province or territory of residence if it is different
than your mailing address above:
Provinces or territories where your businesses had permanent
establishments if you were self-employed in 2024:
If you
became
a resident of Canada
in 2024 for income tax purposes,
enter your date of entry:
(Month Day)
If you
ceased
to be a resident
of Canada in 2024 for income
tax purposes, enter your
date of departure:
(Month Day)
Your spouse's or common-law partner's information
Their first name
Their SIN
Tick this box if they were self-employed in 2024.
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 this area.
Do not use
this area.
17200
17100
5010-R E (24)
(Ce formulaire est disponible en français.)
Page 1 of 8
Clear Data
Protected B
when completed
Step 1 – Identification and other information
(continued)
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 2024 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 2025 tax year.
Foreign property
26600
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2024, was
more than CAN$100,000
?
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 full name, email address and postal code to BC Transplant so
that it may contact or send information to me by email about organ and tissue donation. For more
information about organ and tissue donation in British Columbia and 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 BC Transplant. Your authorization is only valid in the tax year during which you are filing this tax return. Your
information will be collected and used in accordance with the Freedom of Information and Protection of Privacy Act
(British Columbia).
5010-R E (24)
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Clear Data
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.
10100
1
Employment income (box 14 of all T4 slips)
10105
Tax-exempt income for emergency services volunteers
10120
Commissions included on line 10100 (box 42 of all T4 slips)
10130
Wage-loss replacement contributions
10400
2
Other employment income
+
11300
3
Old age security (OAS) pension (box 18 of the T4A(OAS) slip)
+
11400
4
CPP or QPP benefits (box 20 of the T4A(P) slip)
+
11410
Disability benefits included on line 11400 (box 16 of the T4A(P) slip)
11500
5
Other pensions and superannuation
+
11600
6
Elected split-pension amount (complete Form T1032)
+
11700
7
Universal child care benefit (UCCB) (see the RC62 slip)
+
11701
UCCB amount designated to a dependant
11900
8
Employment insurance (EI) and other benefits (box 14 of the T4E slip)
+
11905
EI maternity and parental benefits, and provincial parental
insurance plan (PPIP) benefits
Taxable amount of dividends from taxable Canadian corporations (use F
ederal W
orksheet):
12000
9
Amount of dividends (
eligible
and
other than eligible
)
+
12010
Amount of dividends (
other than eligible
)
12100
10
Interest and other investment income (use
Federal W
orksheet)
+
12200
11
Net partnership income (limited or non-active partners only)
+
12500
12
Registered disability savings plan (RDSP) income (box 131 of the T4A slip)
+
12600
13
Rental income (see Guide T4036)
12599
Gross
Net
+
12700
14
Taxable capital gains (complete Schedule 3)
12701
15
Capital gains reduction (complete Schedule 3)
–
16
Line 14 minus line 15
=
◄
+
12800
17
Support payments received (see Guide P102)
12799
Total
Taxable amount
+
12900
18
Registered retirement savings plan (RRSP) income (from all T4RSP slips)
+
12905
19
Taxable first home savings account (FHSA) income (see the T4FHSA slip)
+
12906
20
Taxable FHSA income – other (see the T4FHSA slip)
+
13000
21
Other income
(specify):
+
13010
22
Taxable scholarships, fellowships, bursaries and artists' project grants
+
23
Add lines 1 to 13 and lines 16 to 22.
=
Self-employment income
(see Guide T4002):
13500
24
Business income
13499
Gross
Net
13700
25
Professional income
13699
Gross
Net
+
13900
26
Commission income
13899
Gross
Net
+
14100
27
Farming income
14099
Gross
Net
+
14300
28
Fishing income
14299
Gross
Net
+
29
Net self-employment income
Add lines 24 to 28.
=
◄
+
30
Line 23 plus line 29
=
14400
31
Workers' compensation benefits (box 10 of the T5007 slip)
14500
32
Social assistance payments
+
14600
33
Net federal supplements paid (box 21 of the T4A(OAS) slip)
+
14700
34
Add lines 31 to 33 (see line 25000 in Step 4).
=
◄
+
15000
35
Total income
Line 30 plus line 34
=
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Step 3 – Net income
36
Enter the amount from line 35 of the previous page.
20600
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips)
20700
37
Registered pension plan (RPP) deduction
(box 20 of all T4 slips and box 032 of all T4A slips)
20800
38
RRSP deduction (see Schedule 7 and
attach
receipts)
+
20805
39
FHSA deduction (see Schedule 15 and
attach
receipts)
+
20810
Pooled registered pension plan (PRPP)
employer
contributions
(amount from your PRPP contribution receipts)
21000
40
Deduction for elected split-pension amount (complete Form T1032)
+
21200
41
Annual union, professional, or like dues (receipts and box 44 of all T4 slips)
+
21300
42
Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips)
+
21400
43
Child care expenses (complete Form T778)
+
21500
44
Disability supports deduction (complete Form T929)
+
45
Business investment loss (see Guide T4037)
21698
Gross Period 1
21699
Period 2
21700
Allowable business investment loss deduction
+
21900
46
Moving expenses (complete Form T1-M)
+
22000
47
Support payments made (see Guide P102)
21999
Total
Allowable deduction
+
22100
48
Carrying charges, interest expenses and other expenses
(use Federal Worksheet)
+
22200
49
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies)
+
•
22215
50
Deduction for CPP or QPP enhanced contributions
on employment income (complete Schedule 8
or Form RC381, whichever applies)
(maximum $838.00)
+
•
22400
51
Exploration and development expenses (complete Form T1229)
+
22900
52
Other employment expenses (see Guide T4044)
+
23100
53
Clergy residence deduction (complete Form T1223)
+
23200
54
Other deductions
(specify):
+
23300
55
Add lines 37 to 54.
=
◄
–
23400
56
Net income before adjustments
Line 36 minus line 55 (if negative, show in brackets)
=
23500
57
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 $79,000
• 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 $90,997
If not
, enter "0" on line 23500.
–
•
23600
58
Net income
Line 56 minus line 57 (if negative, enter "0")
If negative, you may have a non-capital loss (see Form T1A) and the negative amount
is to be used for certain calculations (go to
canada.ca/line-23600
)
=
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when completed
Step 4 – Taxable income
59
Enter the amount from line 58 of the previous page.
24400
60
Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips)
24900
61
Security options deductions (boxes 39, 41, 91, and 92 of all T4 slips or see Form T1212)
+
24901
62
Additional security options deduction (use Federal Worksheet)
+
25000
63
Other payments deduction (enter the amount from line 14700 if you did
not
enter an amount on line 14600; otherwise, use Federal Worksheet)
+
25100
64
Limited partnership losses of other years
+
25200
65
Non-capital losses of other years
+
25300
66
Net capital losses of other years
+
25395
67
Capital gains deduction for qualifying business transfer
(complete Form T2048)
+
25400
68
Capital gains deduction (complete Form T657)
+
25500
69
Northern residents deductions (complete Form T2222)
+
25600
70
Additional deductions
(specify):
+
25700
71
Add lines 60 to 70.
=
◄
–
72
Line 59 minus line 71 (if negative, show in brackets)
=
25999
73
Capital gains reduction add-back (complete Schedule 3)
+
26000
74
Taxable income
Line 72 plus line 73 (if negative, enter "0")
=
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
$55,867 or less
Amount from line 26000
–
Line 75 minus line 76
(
cannot
be negative)
=
×
Line 77 multiplied by the
percentage from line 78
=
+
Federal tax on
taxable income
Line 79 plus line 80
=
Line 26000 is more
than $55,867 but not
more than $111,733
–
=
×
=
+
=
Line 26000 is more
than $111,733 but not
more than $173,205
–
=
×
=
+
=
Line 26000 is more
than $173,205 but not
more than $246,752
–
=
×
=
+
=
Line 26000 is more
than $246,752
–
=
×
=
+
=
75
76
77
78
79
80
81
Enter the amount from line 81 on line 124 and continue at line 82.
Part B – Federal non-refundable tax credits
30000
82
Basic personal amount:
If the amount on line 23600 is
$173,205 or less
, enter $15,705.
If the amount on line 23600 is
$246,752 or more
, enter $14,156.
Otherwise, use the Federal Worksheet to calculate the amount to enter.
(maximum $15,705)
30100
83
Age amount (if you were born in 1959 or earlier) (use Federal Worksheet)
(maximum $8,790)
+
30300
84
Spouse or common-law partner amount (complete Schedule 5)
+
30400
85
Amount for an eligible dependant (complete Schedule 5)
+
30425
86
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5)
+
30450
87
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)
+
30500
88
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
30499
Number of children you are claiming this amount for
×
$2,616
=
+
89
Add lines 82 to 88.
=
5010-R E (24)
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Clear Data
0.00
15%
0.00
55,867.00
20.5%
8,380.05
111,733.00
26%
19,832.58
173,205.00
29%
35,815.30
246,752.00
33%
57,143.93
Protected B
when completed
Part B – Federal non-refundable tax credits
(continued)
90
Enter the amount from line 89 of the previous page.
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
30800
91
through employment income
•
31000
92
on self-employment income and other earnings
+
•
Employment insurance premiums:
31200
93
through employment (boxes 18 and 55 of all T4 slips)
(maximum $1,049.12)
+
•
31217
94
on self-employment and other eligible earnings (complete
Schedule 13)
+
•
31220
95
Volunteer firefighters' amount (VFA)
+
31240
96
Search and rescue volunteers' amount (SRVA)
+
31260
97
Canada employment amount:
Enter
whichever is less:
$1,433
or
line 1 plus line 2.
+
31270
98
Home buyers' amount
(maximum $10,000)
+
31285
99
Home accessibility expenses (use Federal Worksheet)
(maximum $20,000)
+
31300
100
Adoption expenses
+
31350
101
Digital news subscription expenses
(maximum $500)
+
102
Add lines 91 to 101.
=
◄
+
31400
103
Pension income amount (use
Federal W
orksheet)
(maximum $2,000)
+
104
Add lines 90, 102, and 103.
=
31600
105
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet;
if not
, claim $9,872)
+
31800
106
Disability amount transferred from a dependant (use
Federal W
orksheet)
+
107
Add lines 104 to 106.
=
31900
108
Interest paid on your student loans (see Guide P105)
+
32300
109
Your tuition, education, and textbook amounts (complete
Schedule 11)
+
32400
110
Tuition amount transferred from a child or grandchild
+
32600
111
Amounts transferred from your spouse or common-law partner (complete
Schedule 2)
+
112
Add lines 107 to 111.
=
33099
113
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age
114
Amount from line 23600
×
3%
=
115
Enter
whichever is less:
$2,759 or the amount from line 114.
–
116
Line 113 minus line 115 (if negative, enter "0")
=
33199
117
Allowable amount of medical expenses for other dependants
(use
Federal W
orksheet)
+
33200
118
Line 116 plus line 117
=
◄
+
33500
119
Line 112 plus line 118
=
120
Federal non-refundable tax credit rate
×
33800
121
Line 119 multiplied by the percentage from line 120
=
34900
122
Donations and gifts (complete
Schedule 9)
+
35000
123
Total federal non-refundable tax credits
Line 121 plus line 122
=
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Clear Data
15%
Protected B
when completed
Part C – Net federal tax
124
Enter the amount from line 81.
40424
125
Federal tax on split income (TOSI) (complete Form T1206)
+
•
40400
126
Line 124 plus line 125
=
127
Amount from line 35000
40425
128
Federal dividend tax credit (use Federal Worksheet)
+
•
40427
129
Minimum tax carryover (complete Form T691)
+
•
130
Add lines 127 to 129.
=
◄
–
42900
131
Basic federal tax
Line 126 minus line 130 (if negative, enter "0")
=
132
Federal surtax on income earned outside Canada (complete Form T2203)
+
133
Line 131 plus line 132
=
40500
134
Federal foreign tax credit (complete Form T2209)
–
135
Line 133 minus line 134
=
136
Recapture of investment tax credit (complete Form T2038(IND))
+
137
Line 135 plus line 136
=
138
Federal logging tax credit
–
40600
139
Federal tax
Line 137 minus line 138 (if negative, enter "0")
=
•
41000
140
Federal political contribution tax credit (use
Federal W
orksheet)
40900
Total federal political contributions
(
attach
receipts)
(maximum $650)
•
41200
141
Investment tax credit (complete Form T2038(IND))
+
•
41400
142
Labour-sponsored funds tax credit
41300
Net cost of shares of a provincially
registered fund
Allowable credit
+
•
41600
143
Add lines 140 to 142.
=
◄
–
41700
144
Line 139 minus line 143 (if negative, enter "0")
=
41500
145
Advanced Canada workers benefit (ACWB) (complete Schedule 6)
+
•
41800
146
Special taxes
+
•
42000
147
Net federal tax
Add lines 144 to 146.
=
Step 6 – Refund or balance owing
148
Amount from line 42000
42100
149
CPP contributions payable on self-employment income and other earnings
(complete Schedule 8 or Form RC381, whichever applies)
+
•
42120
150
Employment insurance premiums payable on self-employment and other eligible earnings
(complete
Schedule 13)
+
42200
151
Social benefits repayment (amount from line 23500)
+
42800
152
Provincial or territorial tax
(complete and attach your provincial or territorial Form 428, even if the result is "0")
+
•
43500
153
Total payable
Add lines 148 to 152.
=
•
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Protected B
when completed
Step 6 – Refund or balance owing
(continued)
154
Enter the
amount from line 153 of the previous page.
43700
155
Total income tax deducted (amounts from all Canadian slips)
•
44000
156
Refundable Quebec abatement
+
•
44800
157
CPP or QPP overpayment
+
•
45000
158
Employment insurance (EI) overpayment
+
•
45200
159
Refundable medical expense supplement (use
Federal W
orksheet)
+
•
45300
160
Canada workers benefit (CWB) (complete Schedule 6)
+
•
45350
161
Canada training credit (CTC) (complete Schedule 11)
+
•
45355
162
Multigenerational home renovation tax credit (MHRTC)
(complete Schedule 12)
+
•
45400
163
Refund of investment tax credit (complete Form T2038(IND))
+
•
45600
164
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)
+
•
45700
165
Employee and partner GST/HST rebate (complete Form GST370)
+
•
46900
166
Eligible educator school supply tax credit
46800
Supplies expenses
(maximum $1,000)
×
25%
=
+
•
47555
167
Canadian journalism labour tax credit (box 236 of all T5013 slips)
+
•
47556
168
Return of fuel charge proceeds to farmers tax credit (complete Form T2043)
+
•
47600
169
Tax
paid
by instalments
+
•
47900
170
Provincial or territorial credits
(complete Form 479, if it applies)
+
•
48200
171
Total credits
Add lines 155 to 170.
=
◄
–
172
Refund
or
balance owing
Line 154 minus line 171
If the amount is negative, enter it on
line 48400
below.
If the amount is positive, enter it on
line 48500
below.
=
48400
Refund
•
For more information and ways to enrol for direct deposit,
go to
canada.ca/cra-direct-deposit
.
48500
Balance owing
•
Your balance owing is due
no later than April 30, 2025
.
For more information on how to make your payment,
go to
canada.ca/payments
.
I certify that the information given on this return and in any
attached document is correct, complete and fully discloses
all of my income.
Sign here
It is a serious offence to make a false return.
Telephone number:
Date:
If this return was completed by a tax professional, tick the
applicable box and provide the following information:
49000
Was a fee charged?
1
Yes 2
No
48900
EFILE number (if applicable):
Name of tax professional:
Telephone number:
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, and 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 Info Source at
canada.ca/cra-info-source
.
Do not use
this area.
48700
48800
•
48600
•
5010-R E (24)
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