Form T1 GENERAL "Income Tax and Benefit Return" - Canada

What Is T1 General Form?

T1 General Form, Income Tax and Benefit Return, is an official statement Canadian residents use to report their income tax. Use this document to list all sources of your personal income - employment income, dividends, capital gains, etc. - throughout the year of the report. You must compute your taxes not only to schedule tax payments and find out your tax liability, but also to request refunds in case there was an overpayment of taxes and claim benefits and credits you are eligible for - the tax authorities may not collect taxes from you but will offer you financial assistance using the information you submit.

Alternate Names:

  • Canada Tax Return Form;
  • T1 Tax Form.

This form was released by the Canadian Revenue Agency (CRA). The latest version of the document can be found below, with all previous editions obsolete. A sample 2017 version of the T1 General Form can be downloaded through the link below. The current version of the form can only be accessed via the official CRA website through this link.

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How to Fill Out T1 General Form?

Follow these steps to prepare the Canada Tax Return Form:

  1. State your full name, social insurance number, date of birth, and preferred languages. Write down your mailing address and email address. Describe your residence and record the date you became a Canadian resident if that happened in the reporting year. Indicate your marital status and provide your spouse's personal information if necessary. If you are writing this return on behalf of the deceased individual, you have to record their details instead and add their date of death.
  2. Check the appropriate boxes to confirm you are a Canadian citizen, you want to provide the Elections Canada records with your relevant information, you have income that can qualify for tax exemption in accordance with the Indian Act, or you have a foreign property of value more than $100,000.
  3. Provide a breakdown of your income. You have to state all the sources of income you have earned in the taxable year - wages, retirement and child care benefits, employment insurance and social assistance payments, rental income, partnership dividends, scholarships and grants, self-employment income. Add all the amounts to figure out your total income.
  4. Calculate the adjustments - they include child care expenses, business investment losses, development expenses, pension deductions - and compute the net income by deducting the adjustments from the total income.
  5. Find out the taxable income - net income minus all the deductions listed on the fifth page of the form. Calculate the federal tax in several steps - compute the federal non-refundable tax credits, the federal tax applied to the income, and net federal tax. Figure out the provincial tax and use the result to find out your potential eligibility for a refund or a responsibility to pay money to the tax authorities.
  6. Confirm the statements in the document are true and complete, sign and date the tax return, and add your telephone number. If the form was prepared by someone else, this person must indicate their name as well.
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T1 GENERAL
2017
Income Tax and Benefit Return
Step 1 – Identification and other information
8
ON
Information about you
Identification
Enter your social insurance
Print your name and address below.
number (SIN):
First name and initial
Year
Month
Day
Enter your date of birth:
Last name
English
Français
Your language of correspondence:
Votre langue de correspondance :
Mailing address: Apt No. – Street No. Street name
Is this return for a deceased person?
PO Box
RR
Year
Month
Day
If this return is for a deceased
person, enter the date of death:
City
Postal code
Prov./Terr.
Marital status
Tick the box that applies to your marital status on
December 31, 2017:
Email address
Married
Living common-law
Widowed
1
2
3
I understand that by providing an email address, I am registering for online mail.
I have read and I accept the terms and conditions on page 17 of the guide.
Divorced
Separated
Single
4
5
6
Enter an email address:
Information about your spouse or
common-law partner
(if you ticked box 1 or 2 above)
Information about your residence
Enter his or her SIN:
Enter your province or territory of
residence on December 31, 2017:
Enter his or her first name:
Enter the province or territory where
you currently reside if it is not the
Enter his or her net income for 2017
same as your mailing address above:
to claim certain credits:
If you were self-employed in 2017,
Enter the amount of universal child care
enter the province or territory of
benefit (UCCB) from line 117
self-employment:
of his or her return:
Enter the amount of UCCB repayment
If you became or ceased to be a resident of Canada for income tax purposes
from line 213 of his or her return:
in 2017, enter the date of:
Month
Day
Month
Day
Tick this box if he or she was self-employed in 2017:
1
entry
or
departure
Do not use this area
Elections Canada
(For more information, see page 19 in the guide.)
Yes
No
1
2
A) Do you have Canadian citizenship?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,
Yes
No
address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?. . . . . . .
1
2
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 the information with provincial/territorial election agencies, members of Parliament, registered
political parties, and candidates at election time.
Do not use
172
171
this area
5006-R
Clear Data
Help
Protected B
when completed
T1 GENERAL
2017
Income Tax and Benefit Return
Step 1 – Identification and other information
8
ON
Information about you
Identification
Enter your social insurance
Print your name and address below.
number (SIN):
First name and initial
Year
Month
Day
Enter your date of birth:
Last name
English
Français
Your language of correspondence:
Votre langue de correspondance :
Mailing address: Apt No. – Street No. Street name
Is this return for a deceased person?
PO Box
RR
Year
Month
Day
If this return is for a deceased
person, enter the date of death:
City
Postal code
Prov./Terr.
Marital status
Tick the box that applies to your marital status on
December 31, 2017:
Email address
Married
Living common-law
Widowed
1
2
3
I understand that by providing an email address, I am registering for online mail.
I have read and I accept the terms and conditions on page 17 of the guide.
Divorced
Separated
Single
4
5
6
Enter an email address:
Information about your spouse or
common-law partner
(if you ticked box 1 or 2 above)
Information about your residence
Enter his or her SIN:
Enter your province or territory of
residence on December 31, 2017:
Enter his or her first name:
Enter the province or territory where
you currently reside if it is not the
Enter his or her net income for 2017
same as your mailing address above:
to claim certain credits:
If you were self-employed in 2017,
Enter the amount of universal child care
enter the province or territory of
benefit (UCCB) from line 117
self-employment:
of his or her return:
Enter the amount of UCCB repayment
If you became or ceased to be a resident of Canada for income tax purposes
from line 213 of his or her return:
in 2017, enter the date of:
Month
Day
Month
Day
Tick this box if he or she was self-employed in 2017:
1
entry
or
departure
Do not use this area
Elections Canada
(For more information, see page 19 in the guide.)
Yes
No
1
2
A) Do you have Canadian citizenship?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,
Yes
No
address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?. . . . . . .
1
2
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 the information with provincial/territorial election agencies, members of Parliament, registered
political parties, and candidates at election time.
Do not use
172
171
this area
5006-R
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2
Protected B
when completed
Step 1 – Identification and other information (continued)
Please answer the following question:
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2017, was more than CAN$100,000?
266
Yes
No
1
2
See "Specified foreign property" in the guide for more information. . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, complete Form T1135 and attach it to your return.
If you had dealings with a non-resident trust or corporation in 2017, see "Other foreign property" in the guide.
Step 2 – Total income
As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
When you come to a line on the return that applies to you, go to the line number in the guide for more information.
101
Employment income (box 14 of all T4 slips)
102
Commissions included on line 101 (box 42 of all T4 slips)
Wage loss replacement contributions
103
(see line 101 in the guide)
104
Other employment income
+
113
Old age security pension (box 18 of the T4A(OAS) slip)
+
114
+
CPP or QPP benefits (box 20 of the T4A(P) slip)
Disability benefits included on line 114
152
(box 16 of the T4A(P) slip)
115
Other pensions and superannuation
+
116
Elected split-pension amount (attach Form T1032)
+
117
Universal child care benefit (UCCB)
+
185
UCCB amount designated to a dependant
119
Employment insurance and other benefits (box 14 of the T4E slip)
+
Taxable amount of dividends (eligible and other than eligible) from taxable
120
Canadian corporations (attach Schedule 4)
+
Taxable amount of dividends other than eligible dividends,
180
included on line 120, from taxable Canadian corporations
121
Interest and other investment income (attach Schedule 4)
+
122
Net partnership income: limited or non-active partners only
+
125
Registered disability savings plan income
+
160
126
+
Rental income
Gross
Net
127
Taxable capital gains (attach Schedule 3)
+
156
128
+
Support payments received
Total
Taxable amount
129
RRSP income (from all T4RSP slips)
+
130
Specify:
+
Other income
Self-employment income
162
135
+
Business income
Gross
Net
164
137
+
Professional income
Gross
Net
166
139
Commission income
Gross
Net
+
168
141
+
Farming income
Gross
Net
170
143
+
Fishing income
Gross
Net
144
Workers' compensation benefits (box 10 of the T5007 slip)
145
Social assistance payments
+
146
Net federal supplements (box 21 of the T4A(OAS) slip)
+
147
=
+
Add lines 144, 145, and 146 (see line 250 in the guide).
150
This is your
total
income.
=
Add lines 101, 104 to 143, and 147.
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Attach only the documents (schedules, information slips, forms, or receipts) requested in the guide
to support any claim or deduction. Keep all other supporting documents.
Step 3 – Net income
150
Enter your total income from line 150.
Pension adjustment
206
(box 52 of all T4 slips and box 034 of all T4A slips)
207
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips)
RRSP and pooled registered pension plan (PRPP) deduction
208
(see Schedule 7 and attach receipts)
+
PRPP employer contributions
205
(amount from your PRPP contribution receipts)
210
Deduction for elected split-pension amount (attach Form T1032)
+
212
+
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)
213
+
Universal child care benefit repayment (box 12 of all RC62 slips)
214
Child care expenses (attach Form T778)
+
215
Disability supports deduction
+
228
217
+
Business investment loss
Gross
Allowable deduction
219
Moving expenses
+
230
220
+
Support payments made
Total
Allowable deduction
221
Carrying charges and interest expenses (attach Schedule 4)
+
Deduction for CPP or QPP contributions on self-employment and other earnings
222
(attach Schedule 8 or Form RC381, whichever applies)
+
224
Exploration and development expenses (attach Form T1229)
+
229
Other employment expenses
+
231
Clergy residence deduction
+
232
Specify:
+
Other deductions
233
Add lines 207, 208, 210 to 224, 229, 231, and 232.
=
234
Line 150 minus line 233 (if negative, enter "0")
This is your net income before adjustments.
=
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
235
Use the federal worksheet to calculate your repayment.
Line 234 minus line 235 (if negative, enter "0")
236
If you have a spouse or common-law partner, see line 236 in the guide.
This is your
net
income.
=
Step 4 – Taxable income
244
Canadian Forces personnel and police deduction (box 43 of all T4 slips)
248
Employee home relocation loan deduction (box 37 of all T4 slips)
+
249
Security options deductions
+
Other payments deduction
250
(if you reported income on line 147, see line 250 in the guide)
+
251
Limited partnership losses of other years
+
252
Non-capital losses of other years
+
253
Net capital losses of other years
+
254
Capital gains deduction
+
255
Northern residents deductions (attach Form T2222)
+
256
Specify:
+
Additional deductions
257
Add lines 244 to 256.
=
260
This is your
taxable
income.
Line 236 minus line 257 (if negative, enter "0")
=
Step 5 – Federal tax and provincial or territorial tax
Use Schedule 1 to calculate your federal tax and Form 428 to calculate your provincial or territorial tax.
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Step 6 – Refund or balance owing
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420
Net federal tax: enter the amount from line 62 of Schedule 1 (attach Schedule 1, even if the result is "0")
CPP contributions payable on self-employment and other earnings
421
(attach Schedule 8 or Form RC381, whichever applies)
+
430
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)
+
422
Social benefits repayment (amount from line 235)
+
428
Provincial or territorial tax
(attach Form 428, even if the result is "0")
+
435
Add lines 420, 421, 430, 422, and 428.
This is your
total
payable.
=
437
Total income tax deducted
440
Refundable Quebec abatement
+
448
CPP overpayment (enter your excess contributions)
+
450
Employment insurance overpayment (enter your excess contributions)
+
452
Refundable medical expense supplement (use the federal worksheet)
+
453
Working income tax benefit (WITB) (attach Schedule 6)
+
454
Refund of investment tax credit (attach Form T2038(IND))
+
456
Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)
+
457
Employee and partner GST/HST rebate (attach Form GST370)
+
Eligible educator school
468
= 469
×
15%
supply tax credit
Supplies expenses
+
476
Tax paid by instalments
+
479
Provincial or territorial credits
(attach Form 479 if it applies)
+
482
These are your
total
credits.
Add lines 437 to 479.
=
This is your
refund
or
balance
owing.
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.
484
485
Refund
Balance owing
For more information on how to make your payment, see line 485 in the guide or go
to canada.ca/payments. Your payment is due no later than April 30, 2018.
Direct deposit – Enrol or update
(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.
To enrol for direct deposit, to update your banking information, or to request that all of your CRA payments you may be receiving or owed be deposited
into the same account as your T1 refund, complete lines 460, 461, and 462 below.
By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any amounts payable to me
by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous direct deposit authorizations.
460
461
462
Branch number
Account number
Institution number
(5 digits)
(3 digits)
(maximum 12 digits)
Ontario opportunities fund
Amount from line 484 above
1
Your donation to the
You can help reduce Ontario's debt by completing this area to
465
Ontario opportunities fund
2
donate some or all of your 2017 refund to the Ontario
466
Net refund (line 1 minus line 2)
=
3
opportunities fund. Please see the provincial pages for details.
490
If a fee was charged for preparing this return,
I certify that the information given on this return and in any documents
complete the following:
attached is correct and complete and fully discloses all my income.
Sign here
Name of preparer:
It is a serious offence to make a false return.
Telephone:
489
Telephone
Date
EFILE number (if applicable):
Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related
to the administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with
other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in interest payable,
penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information and request correction if there are errors
or omissions. Refer to canada.ca/cra-info-source, Personal Information Bank CRA PPU 005.
486
Do not use
487
488
this area
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