Registry entry

Canada Individual Income Tax and Benefit Return (T1 General, 2022 tax year)

File an individual's Canadian federal income tax and benefit return using the Canada Revenue Agency's T1 General "jacket" (form 5000-R): the core 8-page federal return common to every province and territory except Quebec. Covers identification and residence information, spousal/common-law partner details, Elections Canada and Indian Act exempt-income declarations, foreign property disclosure, total income from all sources (employment, pensions, EI, dividends, interest, self-employment, rental, and other income), deductions to net and taxable income, federal tax calculation (basic personal and other non-refundable credits, net federal tax), and the refund-or-balance-owing determination with certification. Out of scope: the provincial or territorial Form 428 (attached separately per line 42800; this document captures only the resulting total, not the provincial calculation), Quebec's separate TP-1 return (Quebec residents file federally on this jacket but do their provincial return through Revenu Quebec, not Form 428), and the numerous referenced schedules and standalone forms (e.g. Schedule 3 capital gains, Schedule 5 dependants, Schedule 7 RRSP, Schedule 8/Form RC381 CPP-QPP, Schedule 9 donations, Schedule 11 tuition, Schedule 13 EI self-employment, Form T90, T778, T929, T1032, T1-M, T1135, T1206, T1212, T1223, T1229, T2038(IND), T2039, T2043, T2203, T2209, T657, T691, GST370) whose own line-by-line detail is not modelled — only the totals the T1 jacket itself directs a filer to transfer onto it are captured as fields, the same scoping convention used for the worksheets excluded from nz/ird/individual-tax-return-ir3. The five-bracket "Federal tax on taxable income" worksheet (Part A) is likewise not modelled box-by-box, since its bracket thresholds and rates are fixed constants specific to the 2022 tax year rather than applicant-supplied data; only its final result (federalTaxOnTaxableIncome) is captured. Does not submit the return; NETFILE is a transmission channel behind CRA-certified third-party software, not a government-built portal form, so the live CRA NETFILE/paper-filing process and the live T1 source are always authoritative.

Registry entry

ca/cra/individual-income-tax-and-benefit-return-t1

Jurisdiction
Canada · national
Version
1.1.0
Verification
draft
Authority
Canada Revenue Agency

GovSchema spec v0.3

Authoritative source 5000-R (T1 2022, Income Tax and Benefit Return, for PE/NS/NB/MB/SK) fillable PDF, retrieved via its most recent independently-accessible Internet Archive Wayback Machine capture (2023-06-02 / 2024-08-07); direct retrieval from canada.ca is blocked from this environment (see VERIFICATION.md).

Machine access

Schema document
registry/ca/cra/individual-income-tax-and-benefit-return-t1/1.1.0/schema.jsonapplication/schema+json
Registry catalog
registry/index.jsonone record per schema id

Field reference

196 fields across 7 steps, read from the published schema.json — names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Step 1 – Identification and other information

  • firstName string required

    Your first name.

  • lastName string required

    Your last name.

  • mailingAddress string required

    Your mailing address (street address).

    length: 0–200
  • postOfficeBox string optional

    Post office box number, if your mailing address uses one instead of a street address.

    length: 0–50
  • ruralRoute string optional

    Rural route number, if your mailing address uses one.

    length: 0–50
  • city string required

    City of your mailing address.

    length: 0–100
  • provinceOrTerritory enum required

    Province or territory of your mailing address.

    enum: 13 values
  • postalCode string required

    Canadian postal code of your mailing address.

    pattern
  • emailAddress string optional

    By providing an email address, you are registering to receive email notifications from the CRA and agree to the Terms of use in Step 1 of the guide.

    length: 0–200
  • sin string required

    Your 9-digit social insurance number.

    patternclassification: sensitive-pii
  • dateOfBirth date required

    Your date of birth.

    classification: sensitive-pii
  • dateOfDeath date optional

    If this return is for a deceased person, their date of death.

  • maritalStatus enum required

    Your marital status on December 31, 2022.

    enum: married | living_common_law | widowed | divorced | separated | single
  • languageOfCorrespondence enum required

    Your preferred language of correspondence with the CRA.

    enum: english | french
  • provinceOrTerritoryOfResidence enum required

    The province or territory you were resident in for tax purposes on December 31, 2022 (determines which provincial/territorial Form 428 applies).

    enum: 13 values
  • currentProvinceOrTerritoryIfDifferent enum optional

    Your current province or territory of residence, only if different from your mailing address above.

    enum: 13 values
  • provinceOrTerritoryOfBusinessEstablishment enum optional

    Province or territory where your business had a permanent establishment, if you were self-employed in 2022.

    enum: 13 values
  • dateOfEntryToCanada string optional

    If you became a resident of Canada in 2022 for income tax purposes, your date of entry (Month/Day).

    length: 0–10
  • dateOfDepartureFromCanada string optional

    If you ceased to be a resident of Canada in 2022 for income tax purposes, your date of departure (Month/Day).

    length: 0–10
  • spouseFirstName string optional

    Their first name.

    length: 0–100
  • spouseSin string optional

    Their 9-digit social insurance number.

    patternclassification: sensitive-pii
  • spouseSelfEmployed boolean optional

    Tick this box if they were self-employed in 2022.

  • spouseNetIncome number optional

    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). In CAD.

  • spouseUccbIncome number optional

    Amount of universal child care benefit (UCCB) from line 11700 of their return. In CAD.

  • spouseUccbRepayment number optional

    Amount of UCCB repayment from line 21300 of their return. In CAD.

  • isCanadianCitizen boolean required

    Elections Canada question A. If yes, question B follows; if no, question B is skipped.

  • authorizeElectionsCanadaDisclosure boolean optional

    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?

  • hasIndianActExemptIncome boolean optional

    Tick this box if you have income that is exempt under the Indian Act. If ticked, complete Form T90, Income Exempt from Tax under the Indian Act.

  • ownedForeignPropertyOver100k boolean required

    Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2022, was more than CAN$100,000? If yes, complete Form T1135, Foreign Income Verification Statement.

Step 2 – Total income

  • employmentIncome number optional

    Employment income, box 14 of all T4 slips. In CAD.

  • taxExemptEmergencyVolunteerIncome number optional

    See line 10100 of the guide. In CAD.

  • commissionsIncludedInEmploymentIncome number optional

    Box 42 of all T4 slips. In CAD.

  • wageLossReplacementContributions number optional

    See line 10100 of the guide. In CAD.

  • otherEmploymentIncome number optional

    See line 10400 of the guide. In CAD.

  • oasPension number optional

    Box 18 of the T4A(OAS) slip. In CAD.

  • cppQppBenefits number optional

    Box 20 of the T4A(P) slip. In CAD.

  • cppQppDisabilityBenefits number optional

    Box 16 of the T4A(P) slip. In CAD.

  • otherPensionsAndSuperannuation number optional

    See line 11500 of the guide and line 31400 of the return. In CAD.

  • electedSplitPensionAmount number optional

    Complete Form T1032. In CAD.

  • uccbIncome number optional

    See the RC62 slip. In CAD.

  • uccbDesignatedToDependant number optional

    In CAD.

  • eiAndOtherBenefits number optional

    Box 14 of the T4E slip. In CAD.

  • eiMaternityParentalBenefits number optional

    EI maternity and parental benefits, and provincial parental insurance plan (PPIP) benefits. In CAD.

  • taxableDividendsAmount number optional

    Amount of dividends (eligible and other than eligible) from taxable Canadian corporations; use the Federal Worksheet. In CAD.

  • dividendsOtherThanEligible number optional

    In CAD.

  • interestAndOtherInvestmentIncome number optional

    Use the Federal Worksheet. In CAD.

  • netPartnershipIncome number optional

    Limited or non-active partners only. In CAD.

  • rdspIncome number optional

    Box 131 of the T4A slip. In CAD.

  • rentalIncomeGross number optional

    See Guide T4036. In CAD.

  • rentalIncomeNet number optional

    See Guide T4036. In CAD.

  • taxableCapitalGains number optional

    Complete Schedule 3. In CAD.

  • supportPaymentsReceivedTotal number optional

    See Guide P102. In CAD.

  • supportPaymentsReceivedTaxable number optional

    See Guide P102. In CAD.

  • rrspIncome number optional

    From all T4RSP slips. In CAD.

  • otherIncomeAmount number optional

    In CAD.

  • otherIncomeSpecify string optional

    Free-text description of the other income reported on line 13000.

    length: 0–200
  • taxableScholarshipsEtc number optional

    In CAD.

  • businessIncomeGross number optional

    See Guide T4002. In CAD.

  • businessIncomeNet number optional

    See Guide T4002. In CAD.

  • professionalIncomeGross number optional

    See Guide T4002. In CAD.

  • professionalIncomeNet number optional

    See Guide T4002. In CAD.

  • commissionIncomeGross number optional

    See Guide T4002. In CAD.

  • commissionIncomeNet number optional

    See Guide T4002. In CAD.

  • farmingIncomeGross number optional

    See Guide T4002. In CAD.

  • farmingIncomeNet number optional

    See Guide T4002. In CAD.

  • fishingIncomeGross number optional

    See Guide T4002. In CAD.

  • fishingIncomeNet number optional

    See Guide T4002. In CAD.

  • workersCompensationBenefits number optional

    Box 10 of the T5007 slip. In CAD.

  • socialAssistancePayments number optional

    In CAD.

  • netFederalSupplementsPaid number optional

    Box 21 of the T4A(OAS) slip.

  • totalWorkersCompSocialAssistanceAndSupplements number optional

    Add lines 27 to 29 (see line 25000 in Step 4). In CAD.

  • totalIncome number optional

    Total income: line 26 (lines 1-25) plus line 30. This is your total income for the year, in CAD.

Step 3 – Net income

  • pensionAdjustment number optional

    Box 52 of all T4 slips and box 034 of all T4A slips. Informational only — not subtracted from income. In CAD.

  • rppDeduction number optional

    Box 20 of all T4 slips and box 032 of all T4A slips. In CAD.

  • rrspDeduction number optional

    See Schedule 7 and attach receipts. In CAD.

  • prppEmployerContributions number optional

    Amount from your PRPP contribution receipts. In CAD.

  • electedSplitPensionDeduction number optional

    Complete Form T1032. In CAD.

  • unionProfessionalDues number optional

    Receipts and box 44 of all T4 slips. In CAD.

  • uccbRepayment number optional

    Box 12 of all RC62 slips. In CAD.

  • childCareExpenses number optional

    Complete Form T778. In CAD.

  • disabilitySupportsDeduction number optional

    Complete Form T929. In CAD.

  • businessInvestmentLossGross number optional

    See Guide T4037. In CAD.

  • businessInvestmentLossAllowable number optional

    See Guide T4037. In CAD.

  • movingExpenses number optional

    Complete Form T1-M. In CAD.

  • supportPaymentsMadeTotal number optional

    See Guide P102. In CAD.

  • supportPaymentsMadeAllowable number optional

    See Guide P102. In CAD.

  • carryingChargesAndInterestExpenses number optional

    Use the Federal Worksheet. In CAD.

  • cppQppContributionsSelfEmploymentDeduction number optional

    Complete Schedule 8 or Form RC381, whichever applies. In CAD.

  • cppQppEnhancedContributionsEmploymentDeduction number optional

    Complete Schedule 8 or Form RC381, whichever applies.

    range: −∞–460.5
  • explorationAndDevelopmentExpenses number optional

    Complete Form T1229. In CAD.

  • otherEmploymentExpenses number optional

    See Guide T4044. In CAD.

  • clergyResidenceDeduction number optional

    Complete Form T1223. In CAD.

  • otherDeductionsAmount number optional

    In CAD.

  • otherDeductionsSpecify string optional

    Free-text description of the other deductions reported on line 23200.

    length: 0–200
  • federalCovid19BenefitsRepayment number optional

    Box 201 of all federal T4A slips. In CAD.

  • totalDeductions number optional

    Add lines 33 to 50. In CAD.

  • netIncomeBeforeAdjustments number optional

    Line 32 minus line 51 (if negative, enter 0). In CAD.

  • socialBenefitsRepayment number optional

    Complete the chart for line 23500 using your Federal Worksheet if you received EI benefits and line 23400 exceeds $75,375, or OAS/net federal supplements and line 23400 exceeds $81,761; otherwise enter 0. In CAD.

  • netIncome number optional

    Line 52 minus line 53 (if negative, enter 0; a negative result may indicate a non-capital loss — see Form T1A). In CAD.

Step 4 – Taxable income

  • cafPersonnelAndPoliceDeduction number optional

    Box 43 of all T4 slips. In CAD.

  • securityOptionsDeductions number optional

    Boxes 39 and 41 of T4 slips or see Form T1212. In CAD.

  • otherPaymentsDeduction number optional

    Enter the amount from line 14700 if you did not enter an amount on line 14600; otherwise use the Federal Worksheet. In CAD.

  • limitedPartnershipLossesOfOtherYears number optional

    In CAD.

  • nonCapitalLossesOfOtherYears number optional

    In CAD.

  • netCapitalLossesOfOtherYears number optional

    In CAD.

  • capitalGainsDeduction number optional

    Complete Form T657. In CAD.

  • northernResidentsDeductions number optional

    Complete Form T2222. In CAD.

  • additionalDeductionsAmount number optional

    In CAD.

  • additionalDeductionsSpecify string optional

    Free-text description of the additional deductions reported on line 25600.

    length: 0–200
  • totalOtherDeductions number optional

    Add lines 56 to 64. In CAD.

  • taxableIncome number optional

    Line 55 minus line 65 (if negative, enter 0). In CAD.

Step 5 – Federal tax, Parts A and B (tax on taxable income and non-refundable credits)

  • federalTaxOnTaxableIncome number optional

    Computed using the 5-bracket Federal tax on taxable income table (Part A), applied to line 26000 (taxable income). The table's bracket thresholds and constants (e.g. $50,197/$100,392/$155,625/$221,708 and the 15%/20.5%/26%/29%/33% rates for the 2022 tax year) are not modelled as separate fields since they are fixed constants specific to the tax year's printed worksheet, not applicant-supplied data; only the worksheet's final result is captured here, carried to line 116. In CAD.

  • basicPersonalAmount number optional

    If the amount on line 23600 is $155,625 or less, enter $14,398; if $221,708 or more, enter $12,719; otherwise use the Federal Worksheet.

    range: −∞–14398
  • ageAmount number optional

    If you were born in 1957 or earlier; use the Federal Worksheet.

    range: −∞–7898
  • spouseOrCommonLawPartnerAmount number optional

    Complete Schedule 5. In CAD.

  • eligibleDependantAmount number optional

    Complete Schedule 5. In CAD.

  • caregiverAmountForSpouseOrEligibleDependant18Plus number optional

    Complete Schedule 5. In CAD.

  • caregiverAmountForOtherInfirmDependants18Plus number optional

    Complete Schedule 5. In CAD.

  • caregiverAmountForInfirmChildrenUnder18NumberOfChildren integer optional

    Number of children you are claiming the Canada caregiver amount for infirm children under 18 for.

  • caregiverAmountForInfirmChildrenUnder18 number optional

    Number of children (line 30499) multiplied by $2,350. In CAD.

  • cppQppContributionsThroughEmployment number optional

    Complete Schedule 8 or Form RC381, whichever applies. In CAD.

  • cppQppContributionsSelfEmployment number optional

    Complete Schedule 8 or Form RC381, whichever applies. In CAD.

  • eiPremiumsThroughEmployment number optional

    Boxes 18 and 55 of all T4 slips.

    range: −∞–952.74
  • eiPremiumsSelfEmploymentAndOther number optional

    Complete Schedule 13. In CAD.

  • volunteerFirefightersAmount number optional

    In CAD.

  • searchAndRescueVolunteersAmount number optional

    In CAD.

  • canadaEmploymentAmount number optional

    Whichever is less: $1,287 or line 1 plus line 2 (employment income).

    range: −∞–1287
  • homeBuyersAmount number optional

    In CAD.

    range: −∞–10000
  • homeAccessibilityExpenses number optional

    Use the Federal Worksheet.

    range: −∞–20000
  • adoptionExpenses number optional

    In CAD.

  • digitalNewsSubscriptionExpenses number optional

    See line 31350 of the guide.

    range: −∞–500
  • pensionIncomeAmount number optional

    Use the Federal Worksheet.

    range: −∞–2000
  • disabilityAmountForSelf number optional

    If you were under 18 years of age, use the Federal Worksheet; if not, claim $8,870.

    range: −∞–8870
  • disabilityAmountTransferredFromDependant number optional

    Use the Federal Worksheet. In CAD.

  • interestPaidOnStudentLoans number optional

    See Guide P105. In CAD.

  • tuitionEducationTextbookAmounts number optional

    Complete Schedule 11. In CAD.

  • tuitionAmountTransferredFromChildOrGrandchild number optional

    In CAD.

  • amountsTransferredFromSpouseOrPartner number optional

    Complete Schedule 2. In CAD.

  • medicalExpensesSelfSpouseDependentsUnder18 number optional

    In CAD.

  • allowableMedicalExpensesOtherDependants number optional

    Use the Federal Worksheet. In CAD.

  • totalMedicalExpenses number optional

    Net medical expenses for self/spouse/dependants under 18 (after the lesser-of-3%-or-$2,479 threshold) plus the allowable amount for other dependants (line 33199). In CAD.

  • totalNonRefundableCreditsBeforeRate number optional

    Line 104 (subtotal of lines 99-103) plus line 110. In CAD.

  • federalNonRefundableTaxCreditsAmount number optional

    Line 111 multiplied by the federal non-refundable tax credit rate (15% for 2022). In CAD.

  • donationsAndGifts number optional

    Complete Schedule 9. In CAD.

  • totalFederalNonRefundableTaxCredits number optional

    Line 113 plus line 114. In CAD.

Step 5 – Federal tax, Part C (net federal tax)

  • federalTaxOnSplitIncome number optional

    Complete Form T1206. In CAD.

  • federalTaxOnTaxableIncomePlusTosi number optional

    Federal tax on taxable income plus federal tax on split income. In CAD.

  • federalDividendTaxCredit number optional

    Use the Federal Worksheet. In CAD.

  • minimumTaxCarryover number optional

    Complete Form T691. In CAD.

  • basicFederalTax number optional

    Line 118 minus (line 35000 plus line 120 plus line 121), if negative enter 0. In CAD.

  • federalSurtaxOnIncomeEarnedOutsideCanada number optional

    Complete Form T2203. In CAD.

  • federalForeignTaxCredit number optional

    Complete Form T2209. In CAD.

  • recaptureOfInvestmentTaxCredit number optional

    Complete Form T2038(IND). In CAD.

  • federalLoggingTaxCredit number optional

    See the guide. In CAD.

  • federalTax number optional

    Basic federal tax plus surtax, minus the federal foreign tax credit, plus recapture of investment tax credit, minus the federal logging tax credit (if negative, enter 0). In CAD.

  • totalFederalPoliticalContributions number optional

    Attach receipts. In CAD.

  • federalPoliticalContributionTaxCredit number optional

    Use the Federal Worksheet.

    range: −∞–650
  • investmentTaxCredit number optional

    Complete Form T2038(IND). In CAD.

  • netCostOfLabourSponsoredFundsShares number optional

    In CAD.

  • labourSponsoredFundsTaxCredit number optional

    See line 41400 of the guide. In CAD.

  • totalOtherFederalCredits number optional

    Add lines 132 to 134. In CAD.

  • federalTaxAfterOtherCredits number optional

    If negative, enter 0. In CAD.

  • cwbAdvancePaymentsReceived number optional

    Box 10 of the RC210 slip. In CAD.

  • specialTaxes number optional

    See line 41800 of the guide. In CAD.

  • netFederalTax number optional

    Add lines 136 to 138. In CAD.

Step 6 – Refund or balance owing, and certification

  • cppContributionsPayableSelfEmployment number optional

    Complete Schedule 8 or Form RC381, whichever applies. In CAD.

  • eiPremiumsPayableSelfEmployment number optional

    Complete Schedule 13. In CAD.

  • provincialOrTerritorialTax number optional

    Complete and attach your provincial or territorial Form 428, even if the result is 0. The Form 428 calculation itself is out of scope; only the resulting total is captured here. In CAD.

  • totalPayable number optional

    Add lines 140 to 144 (net federal tax plus the CPP/EI amounts above plus provincial/territorial tax). In CAD.

  • totalIncomeTaxDeducted number optional

    Amounts from all Canadian slips. In CAD.

  • refundableQuebecAbatement number optional

    See line 44000 of the guide. In CAD.

  • cppQppOverpayment number optional

    See line 30800 of the guide. In CAD.

  • eiOverpayment number optional

    See line 45000 of the guide. In CAD.

  • refundableMedicalExpenseSupplement number optional

    Use the Federal Worksheet. In CAD.

  • canadaWorkersBenefit number optional

    Complete Schedule 6. In CAD.

  • canadaTrainingCredit number optional

    Complete Schedule 11. In CAD.

  • refundOfInvestmentTaxCredit number optional

    Complete Form T2038(IND). In CAD.

  • partXii2TaxCredit number optional

    Box 38 of all T3 slips and box 209 of all T5013 slips. In CAD.

  • employeeAndPartnerGstHstRebate number optional

    Complete Form GST370. In CAD.

  • eligibleEducatorSuppliesExpenses number optional

    In CAD.

    range: −∞–1000
  • eligibleEducatorSchoolSupplyTaxCredit number optional

    Supplies expenses (line 46800) multiplied by 25%. In CAD.

  • canadianJournalismLabourTaxCredit number optional

    Box 236 of all T5013 slips. In CAD.

  • returnOfFuelChargeProceedsToFarmersTaxCredit number optional

    Complete Form T2043. In CAD.

  • airQualityImprovementTaxCredit number optional

    Complete Form T2039. In CAD.

  • taxPaidByInstalments number optional

    In CAD.

  • provincialOrTerritorialCredits number optional

    Complete Form 479, if it applies. In CAD.

  • totalCredits number optional

    Add lines 147 to 162. In CAD.

  • refundAmount number optional

    Populated when line 146 minus line 163 is negative (total credits exceed total payable). In CAD.

  • balanceOwingAmount number optional

    Populated when line 146 minus line 163 is positive (total payable exceeds total credits); due no later than April 30, 2023. In CAD.

  • declarationSigned boolean required

    I certify that the information given on this return and in any attached documents is correct, complete and fully discloses all of my income. You must read the declaration and sign the return.

  • signaturePhoneNumber string optional

    Your telephone number, provided alongside your signature.

    length: 0–20
  • signatureDate date required

    The date you signed the declaration.

  • wasFeeCharged boolean optional

    If this return was completed by a tax professional, whether a fee was charged.

  • efileNumber string optional

    5-digit EFILE number, if applicable.

    pattern
  • taxProfessionalName string optional

    If this return was completed by a tax professional.

    length: 0–200
  • taxProfessionalPhoneNumber string optional

    Including area code.

    length: 0–20

Version history

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Canada Revenue Agency or any government. The authoritative source is always the live government form and its official instructions.