{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ca/cra/individual-income-tax-and-benefit-return-t1", "version": "1.0.0", "title": "Canada Individual Income Tax and Benefit Return (T1 General, 2022 tax year)", "description": "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.", "status": "draft", "jurisdiction": { "country": "CA", "level": "national" }, "authority": { "name": "Canada Revenue Agency", "abbreviation": "CRA", "url": "https://www.canada.ca/en/revenue-agency.html" }, "process": { "type": "filing", "language": "en-CA" }, "source": { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-r/5000-r-fill-22e.pdf", "retrievedAt": "2026-07-02", "documentRef": "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)." }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-02", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-01", "notes": "Source-derived reference schema authored from the CRA's official '5000-R' T1 General fillable PDF (2022 tax year, the most recent edition independently retrievable given a direct-fetch block on canada.ca from this environment; see VERIFICATION.md) and its plain-text extract, cross-checked against the fillable PDF's AcroForm field names via pdfjs-dist getFieldObjects()." }, "maturity": { "level": "structural-reference", "criteria": { "structuralReference": true, "verifiedSchema": false, "agentReadySchema": false, "executionTestedSchema": false }, "method": "maturity-self-assessment-v1", "assertedBy": "GovSchema Engineering (Standards Engineer)", "assertedAt": "2026-07-02" }, "license": "CC-BY-4.0", "fields": [ { "name": "firstName", "label": "First name", "type": "string", "required": true, "description": "Your first name.", "sourceRef": "T1 2022, Page 1, Identification" }, { "name": "lastName", "label": "Last name", "type": "string", "required": true, "description": "Your last name.", "sourceRef": "T1 2022, Page 1, Identification" }, { "name": "mailingAddress", "label": "Mailing address", "type": "string", "required": true, "description": "Your mailing address (street address).", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "maxLength": 200 } }, { "name": "postOfficeBox", "label": "Post office box", "type": "string", "required": false, "description": "Post office box number, if your mailing address uses one instead of a street address.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "maxLength": 50 } }, { "name": "ruralRoute", "label": "Rural route", "type": "string", "required": false, "description": "Rural route number, if your mailing address uses one.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "maxLength": 50 } }, { "name": "city", "label": "City", "type": "string", "required": true, "description": "City of your mailing address.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "maxLength": 100 } }, { "name": "provinceOrTerritory", "label": "Province/territory", "type": "enum", "required": true, "description": "Province or territory of your mailing address.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "enum": [ "AB", "BC", "MB", "NB", "NL", "NS", "NT", "NU", "ON", "PE", "QC", "SK", "YT" ] } }, { "name": "postalCode", "label": "Postal code", "type": "string", "required": true, "description": "Canadian postal code of your mailing address.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "pattern": "^[A-Za-z][0-9][A-Za-z] ?[0-9][A-Za-z][0-9]$" } }, { "name": "emailAddress", "label": "Email address", "type": "string", "required": false, "description": "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.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "maxLength": 200 } }, { "name": "sin", "label": "Social insurance number (SIN)", "type": "string", "required": true, "description": "Your 9-digit social insurance number.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "pattern": "^[0-9]{9}$" }, "classification": "sensitive-pii" }, { "name": "dateOfBirth", "label": "Date of birth", "type": "date", "required": true, "description": "Your date of birth.", "sourceRef": "T1 2022, Page 1, Identification" }, { "name": "dateOfDeath", "label": "Date of death", "type": "date", "required": false, "description": "If this return is for a deceased person, their date of death.", "sourceRef": "T1 2022, Page 1, Identification" }, { "name": "maritalStatus", "label": "Marital status on December 31, 2022", "type": "enum", "required": true, "description": "Your marital status on December 31, 2022.", "sourceRef": "T1 2022, Page 1, Identification (Boxes 1-6)", "validation": { "enum": [ "married", "living_common_law", "widowed", "divorced", "separated", "single" ] } }, { "name": "languageOfCorrespondence", "label": "Language of correspondence", "type": "enum", "required": true, "description": "Your preferred language of correspondence with the CRA.", "sourceRef": "T1 2022, Page 1, Identification", "validation": { "enum": [ "english", "french" ] } }, { "name": "provinceOrTerritoryOfResidence", "label": "Province or territory of residence on December 31, 2022", "type": "enum", "required": true, "description": "The province or territory you were resident in for tax purposes on December 31, 2022 (determines which provincial/territorial Form 428 applies).", "sourceRef": "T1 2022, Page 1, Residence information", "validation": { "enum": [ "AB", "BC", "MB", "NB", "NL", "NS", "NT", "NU", "ON", "PE", "QC", "SK", "YT" ] } }, { "name": "currentProvinceOrTerritoryIfDifferent", "label": "Current province or territory of residence, if different", "type": "enum", "required": false, "description": "Your current province or territory of residence, only if different from your mailing address above.", "sourceRef": "T1 2022, Page 1, Residence information", "validation": { "enum": [ "AB", "BC", "MB", "NB", "NL", "NS", "NT", "NU", "ON", "PE", "QC", "SK", "YT" ] } }, { "name": "provinceOrTerritoryOfBusinessEstablishment", "label": "Province or territory of business permanent establishment", "type": "enum", "required": false, "description": "Province or territory where your business had a permanent establishment, if you were self-employed in 2022.", "sourceRef": "T1 2022, Page 1, Residence information", "validation": { "enum": [ "AB", "BC", "MB", "NB", "NL", "NS", "NT", "NU", "ON", "PE", "QC", "SK", "YT" ] } }, { "name": "dateOfEntryToCanada", "label": "Date of entry to Canada", "type": "string", "required": false, "description": "If you became a resident of Canada in 2022 for income tax purposes, your date of entry (Month/Day).", "sourceRef": "T1 2022, Page 1, Residence information", "validation": { "maxLength": 10 } }, { "name": "dateOfDepartureFromCanada", "label": "Date of departure from Canada", "type": "string", "required": false, "description": "If you ceased to be a resident of Canada in 2022 for income tax purposes, your date of departure (Month/Day).", "sourceRef": "T1 2022, Page 1, Residence information", "validation": { "maxLength": 10 } }, { "name": "spouseFirstName", "label": "Spouse's or common-law partner's first name", "type": "string", "required": false, "description": "Their first name.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information", "validation": { "maxLength": 100 } }, { "name": "spouseSin", "label": "Spouse's or common-law partner's SIN", "type": "string", "required": false, "description": "Their 9-digit social insurance number.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information", "validation": { "pattern": "^[0-9]{9}$" }, "classification": "sensitive-pii" }, { "name": "spouseSelfEmployed", "label": "Spouse or common-law partner was self-employed in 2022", "type": "boolean", "required": false, "description": "Tick this box if they were self-employed in 2022.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information" }, { "name": "spouseNetIncome", "label": "Spouse's or common-law partner's net income (line 23600)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information" }, { "name": "spouseUccbIncome", "label": "Spouse's or common-law partner's UCCB income (line 11700)", "type": "number", "required": false, "description": "Amount of universal child care benefit (UCCB) from line 11700 of their return. In CAD.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information" }, { "name": "spouseUccbRepayment", "label": "Spouse's or common-law partner's UCCB repayment (line 21300)", "type": "number", "required": false, "description": "Amount of UCCB repayment from line 21300 of their return. In CAD.", "sourceRef": "T1 2022, Page 1, Your spouse's or common-law partner's information" }, { "name": "isCanadianCitizen", "label": "Do you have Canadian citizenship?", "type": "boolean", "required": true, "description": "Elections Canada question A. If yes, question B follows; if no, question B is skipped.", "sourceRef": "T1 2022, Page 2, Elections Canada, question A", "fieldRole": "eligibility" }, { "name": "authorizeElectionsCanadaDisclosure", "label": "Authorize the CRA to share your information with Elections Canada", "type": "boolean", "required": false, "description": "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?", "sourceRef": "T1 2022, Page 2, Elections Canada, question B", "requiredWhen": { "field": "isCanadianCitizen", "equals": true }, "visibleWhen": { "field": "isCanadianCitizen", "equals": true } }, { "name": "hasIndianActExemptIncome", "label": "Income exempt under the Indian Act", "type": "boolean", "required": false, "description": "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.", "sourceRef": "T1 2022, Page 2, Indian Act - Exempt income" }, { "name": "ownedForeignPropertyOver100k", "label": "Owned specified foreign property over CAN$100,000 (line 26600)", "type": "boolean", "required": true, "description": "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.", "sourceRef": "T1 2022, Page 2, Foreign property, line 26600", "fieldRole": "eligibility" }, { "name": "employmentIncome", "label": "Employment income (line 10100)", "type": "number", "required": false, "description": "Employment income, box 14 of all T4 slips. In CAD.", "sourceRef": "T1 2022, Line 1 and line 10100" }, { "name": "taxExemptEmergencyVolunteerIncome", "label": "Tax-exempt income for emergency services volunteers (line 10105)", "type": "number", "required": false, "description": "See line 10100 of the guide. In CAD.", "sourceRef": "T1 2022, Line 10105" }, { "name": "commissionsIncludedInEmploymentIncome", "label": "Commissions included on line 10100 (line 10120)", "type": "number", "required": false, "description": "Box 42 of all T4 slips. In CAD.", "sourceRef": "T1 2022, Line 10120" }, { "name": "wageLossReplacementContributions", "label": "Wage-loss replacement contributions (line 10130)", "type": "number", "required": false, "description": "See line 10100 of the guide. In CAD.", "sourceRef": "T1 2022, Line 10130" }, { "name": "otherEmploymentIncome", "label": "Other employment income (line 10400)", "type": "number", "required": false, "description": "See line 10400 of the guide. In CAD.", "sourceRef": "T1 2022, Line 2 and line 10400" }, { "name": "oasPension", "label": "Old age security (OAS) pension (line 11300)", "type": "number", "required": false, "description": "Box 18 of the T4A(OAS) slip. In CAD.", "sourceRef": "T1 2022, Line 3 and line 11300" }, { "name": "cppQppBenefits", "label": "CPP or QPP benefits (line 11400)", "type": "number", "required": false, "description": "Box 20 of the T4A(P) slip. In CAD.", "sourceRef": "T1 2022, Line 4 and line 11400" }, { "name": "cppQppDisabilityBenefits", "label": "Disability benefits included on line 11400 (line 11410)", "type": "number", "required": false, "description": "Box 16 of the T4A(P) slip. In CAD.", "sourceRef": "T1 2022, Line 11410" }, { "name": "otherPensionsAndSuperannuation", "label": "Other pensions and superannuation (line 11500)", "type": "number", "required": false, "description": "See line 11500 of the guide and line 31400 of the return. In CAD.", "sourceRef": "T1 2022, Line 5 and line 11500" }, { "name": "electedSplitPensionAmount", "label": "Elected split-pension amount (line 11600)", "type": "number", "required": false, "description": "Complete Form T1032. In CAD.", "sourceRef": "T1 2022, Line 6 and line 11600" }, { "name": "uccbIncome", "label": "Universal child care benefit (UCCB) income (line 11700)", "type": "number", "required": false, "description": "See the RC62 slip. In CAD.", "sourceRef": "T1 2022, Line 7 and line 11700" }, { "name": "uccbDesignatedToDependant", "label": "UCCB amount designated to a dependant (line 11701)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 11701" }, { "name": "eiAndOtherBenefits", "label": "Employment insurance (EI) and other benefits (line 11900)", "type": "number", "required": false, "description": "Box 14 of the T4E slip. In CAD.", "sourceRef": "T1 2022, Line 8 and line 11900" }, { "name": "eiMaternityParentalBenefits", "label": "EI maternity/parental and PPIP benefits (line 11905)", "type": "number", "required": false, "description": "EI maternity and parental benefits, and provincial parental insurance plan (PPIP) benefits. In CAD.", "sourceRef": "T1 2022, Line 11905" }, { "name": "taxableDividendsAmount", "label": "Taxable amount of dividends (line 12000)", "type": "number", "required": false, "description": "Amount of dividends (eligible and other than eligible) from taxable Canadian corporations; use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 9 and line 12000" }, { "name": "dividendsOtherThanEligible", "label": "Dividends other than eligible (line 12010)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 12010" }, { "name": "interestAndOtherInvestmentIncome", "label": "Interest and other investment income (line 12100)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 10 and line 12100" }, { "name": "netPartnershipIncome", "label": "Net partnership income (line 12200)", "type": "number", "required": false, "description": "Limited or non-active partners only. In CAD.", "sourceRef": "T1 2022, Line 11 and line 12200" }, { "name": "rdspIncome", "label": "Registered disability savings plan (RDSP) income (line 12500)", "type": "number", "required": false, "description": "Box 131 of the T4A slip. In CAD.", "sourceRef": "T1 2022, Line 12 and line 12500" }, { "name": "rentalIncomeGross", "label": "Gross rental income (line 12599)", "type": "number", "required": false, "description": "See Guide T4036. In CAD.", "sourceRef": "T1 2022, Line 13, line 12599" }, { "name": "rentalIncomeNet", "label": "Net rental income (line 12600)", "type": "number", "required": false, "description": "See Guide T4036. In CAD.", "sourceRef": "T1 2022, Line 13 and line 12600" }, { "name": "taxableCapitalGains", "label": "Taxable capital gains (line 12700)", "type": "number", "required": false, "description": "Complete Schedule 3. In CAD.", "sourceRef": "T1 2022, Line 14 and line 12700" }, { "name": "supportPaymentsReceivedTotal", "label": "Support payments received, total (line 12799)", "type": "number", "required": false, "description": "See Guide P102. In CAD.", "sourceRef": "T1 2022, Line 15, line 12799" }, { "name": "supportPaymentsReceivedTaxable", "label": "Support payments received, taxable amount (line 12800)", "type": "number", "required": false, "description": "See Guide P102. In CAD.", "sourceRef": "T1 2022, Line 15 and line 12800" }, { "name": "rrspIncome", "label": "Registered retirement savings plan (RRSP) income (line 12900)", "type": "number", "required": false, "description": "From all T4RSP slips. In CAD.", "sourceRef": "T1 2022, Line 16 and line 12900" }, { "name": "otherIncomeAmount", "label": "Other income (line 13000)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 17 and line 13000" }, { "name": "otherIncomeSpecify", "label": "Other income — specify", "type": "string", "required": false, "description": "Free-text description of the other income reported on line 13000.", "sourceRef": "T1 2022, Line 17 and line 13000 (specify)", "validation": { "maxLength": 200 } }, { "name": "taxableScholarshipsEtc", "label": "Taxable scholarships, fellowships, bursaries, and artists' project grants (line 13010)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 18 and line 13010" }, { "name": "businessIncomeGross", "label": "Business income, gross (line 13499)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 20, line 13499" }, { "name": "businessIncomeNet", "label": "Business income, net (line 13500)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 20 and line 13500" }, { "name": "professionalIncomeGross", "label": "Professional income, gross (line 13699)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 21, line 13699" }, { "name": "professionalIncomeNet", "label": "Professional income, net (line 13700)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 21 and line 13700" }, { "name": "commissionIncomeGross", "label": "Commission income, gross (line 13899)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 22, line 13899" }, { "name": "commissionIncomeNet", "label": "Commission income, net (line 13900)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 22 and line 13900" }, { "name": "farmingIncomeGross", "label": "Farming income, gross (line 14099)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 23, line 14099" }, { "name": "farmingIncomeNet", "label": "Farming income, net (line 14100)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 23 and line 14100" }, { "name": "fishingIncomeGross", "label": "Fishing income, gross (line 14299)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 24, line 14299" }, { "name": "fishingIncomeNet", "label": "Fishing income, net (line 14300)", "type": "number", "required": false, "description": "See Guide T4002. In CAD.", "sourceRef": "T1 2022, Line 24 and line 14300" }, { "name": "workersCompensationBenefits", "label": "Workers' compensation benefits (line 14400)", "type": "number", "required": false, "description": "Box 10 of the T5007 slip. In CAD.", "sourceRef": "T1 2022, Line 27 and line 14400" }, { "name": "socialAssistancePayments", "label": "Social assistance payments (line 14500)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 28 and line 14500" }, { "name": "netFederalSupplementsPaid", "label": "Net federal supplements paid (line 14600)", "type": "number", "required": false, "description": "Box 21 of the T4A(OAS) slip.", "sourceRef": "T1 2022, Line 29 and line 14600" }, { "name": "totalWorkersCompSocialAssistanceAndSupplements", "label": "Total of lines 27 to 29 (line 14700)", "type": "number", "required": false, "description": "Add lines 27 to 29 (see line 25000 in Step 4). In CAD.", "sourceRef": "T1 2022, Line 30 and line 14700" }, { "name": "totalIncome", "label": "Total income (line 15000)", "type": "number", "required": false, "description": "Total income: line 26 (lines 1-25) plus line 30. This is your total income for the year, in CAD.", "sourceRef": "T1 2022, Line 31 and line 15000" }, { "name": "pensionAdjustment", "label": "Pension adjustment (line 20600)", "type": "number", "required": false, "description": "Box 52 of all T4 slips and box 034 of all T4A slips. Informational only — not subtracted from income. In CAD.", "sourceRef": "T1 2022, Line 20600" }, { "name": "rppDeduction", "label": "Registered pension plan (RPP) deduction (line 20700)", "type": "number", "required": false, "description": "Box 20 of all T4 slips and box 032 of all T4A slips. In CAD.", "sourceRef": "T1 2022, Line 33 and line 20700" }, { "name": "rrspDeduction", "label": "RRSP deduction (line 20800)", "type": "number", "required": false, "description": "See Schedule 7 and attach receipts. In CAD.", "sourceRef": "T1 2022, Line 34 and line 20800" }, { "name": "prppEmployerContributions", "label": "Pooled registered pension plan (PRPP) employer contributions (line 20810)", "type": "number", "required": false, "description": "Amount from your PRPP contribution receipts. In CAD.", "sourceRef": "T1 2022, Line 20810" }, { "name": "electedSplitPensionDeduction", "label": "Deduction for elected split-pension amount (line 21000)", "type": "number", "required": false, "description": "Complete Form T1032. In CAD.", "sourceRef": "T1 2022, Line 35 and line 21000" }, { "name": "unionProfessionalDues", "label": "Annual union, professional, or like dues (line 21200)", "type": "number", "required": false, "description": "Receipts and box 44 of all T4 slips. In CAD.", "sourceRef": "T1 2022, Line 36 and line 21200" }, { "name": "uccbRepayment", "label": "UCCB repayment (line 21300)", "type": "number", "required": false, "description": "Box 12 of all RC62 slips. In CAD.", "sourceRef": "T1 2022, Line 37 and line 21300" }, { "name": "childCareExpenses", "label": "Child care expenses (line 21400)", "type": "number", "required": false, "description": "Complete Form T778. In CAD.", "sourceRef": "T1 2022, Line 38 and line 21400" }, { "name": "disabilitySupportsDeduction", "label": "Disability supports deduction (line 21500)", "type": "number", "required": false, "description": "Complete Form T929. In CAD.", "sourceRef": "T1 2022, Line 39 and line 21500" }, { "name": "businessInvestmentLossGross", "label": "Business investment loss, gross (line 21699)", "type": "number", "required": false, "description": "See Guide T4037. In CAD.", "sourceRef": "T1 2022, Line 40, line 21699" }, { "name": "businessInvestmentLossAllowable", "label": "Business investment loss, allowable deduction (line 21700)", "type": "number", "required": false, "description": "See Guide T4037. In CAD.", "sourceRef": "T1 2022, Line 40 and line 21700" }, { "name": "movingExpenses", "label": "Moving expenses (line 21900)", "type": "number", "required": false, "description": "Complete Form T1-M. In CAD.", "sourceRef": "T1 2022, Line 41 and line 21900" }, { "name": "supportPaymentsMadeTotal", "label": "Support payments made, total (line 21999)", "type": "number", "required": false, "description": "See Guide P102. In CAD.", "sourceRef": "T1 2022, Line 42, line 21999" }, { "name": "supportPaymentsMadeAllowable", "label": "Support payments made, allowable deduction (line 22000)", "type": "number", "required": false, "description": "See Guide P102. In CAD.", "sourceRef": "T1 2022, Line 42 and line 22000" }, { "name": "carryingChargesAndInterestExpenses", "label": "Carrying charges, interest expenses, and other expenses (line 22100)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 43 and line 22100" }, { "name": "cppQppContributionsSelfEmploymentDeduction", "label": "Deduction for CPP/QPP contributions on self-employment income and other earnings (line 22200)", "type": "number", "required": false, "description": "Complete Schedule 8 or Form RC381, whichever applies. In CAD.", "sourceRef": "T1 2022, Line 44 and line 22200" }, { "name": "cppQppEnhancedContributionsEmploymentDeduction", "label": "Deduction for CPP/QPP enhanced contributions on employment income (line 22215)", "type": "number", "required": false, "description": "Complete Schedule 8 or Form RC381, whichever applies.", "sourceRef": "T1 2022, Line 45 and line 22215", "validation": { "maximum": 460.5 } }, { "name": "explorationAndDevelopmentExpenses", "label": "Exploration and development expenses (line 22400)", "type": "number", "required": false, "description": "Complete Form T1229. In CAD.", "sourceRef": "T1 2022, Line 46 and line 22400" }, { "name": "otherEmploymentExpenses", "label": "Other employment expenses (line 22900)", "type": "number", "required": false, "description": "See Guide T4044. In CAD.", "sourceRef": "T1 2022, Line 47 and line 22900" }, { "name": "clergyResidenceDeduction", "label": "Clergy residence deduction (line 23100)", "type": "number", "required": false, "description": "Complete Form T1223. In CAD.", "sourceRef": "T1 2022, Line 48 and line 23100" }, { "name": "otherDeductionsAmount", "label": "Other deductions (line 23200)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 49 and line 23200" }, { "name": "otherDeductionsSpecify", "label": "Other deductions — specify", "type": "string", "required": false, "description": "Free-text description of the other deductions reported on line 23200.", "sourceRef": "T1 2022, Line 49 and line 23200 (specify)", "validation": { "maxLength": 200 } }, { "name": "federalCovid19BenefitsRepayment", "label": "Federal COVID-19 benefits repayment (line 23210)", "type": "number", "required": false, "description": "Box 201 of all federal T4A slips. In CAD.", "sourceRef": "T1 2022, Line 50 and line 23210" }, { "name": "totalDeductions", "label": "Total deductions (line 23300)", "type": "number", "required": false, "description": "Add lines 33 to 50. In CAD.", "sourceRef": "T1 2022, Line 51 and line 23300" }, { "name": "netIncomeBeforeAdjustments", "label": "Net income before adjustments (line 23400)", "type": "number", "required": false, "description": "Line 32 minus line 51 (if negative, enter 0). In CAD.", "sourceRef": "T1 2022, Line 52 and line 23400" }, { "name": "socialBenefitsRepayment", "label": "Social benefits repayment (line 23500)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Line 53 and line 23500" }, { "name": "netIncome", "label": "Net income (line 23600)", "type": "number", "required": false, "description": "Line 52 minus line 53 (if negative, enter 0; a negative result may indicate a non-capital loss — see Form T1A). In CAD.", "sourceRef": "T1 2022, Line 54 and line 23600" }, { "name": "cafPersonnelAndPoliceDeduction", "label": "Canadian Armed Forces personnel and police deduction (line 24400)", "type": "number", "required": false, "description": "Box 43 of all T4 slips. In CAD.", "sourceRef": "T1 2022, Line 56 and line 24400" }, { "name": "securityOptionsDeductions", "label": "Security options deductions (line 24900)", "type": "number", "required": false, "description": "Boxes 39 and 41 of T4 slips or see Form T1212. In CAD.", "sourceRef": "T1 2022, Line 57 and line 24900" }, { "name": "otherPaymentsDeduction", "label": "Other payments deduction (line 25000)", "type": "number", "required": false, "description": "Enter the amount from line 14700 if you did not enter an amount on line 14600; otherwise use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 58 and line 25000" }, { "name": "limitedPartnershipLossesOfOtherYears", "label": "Limited partnership losses of other years (line 25100)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 59 and line 25100" }, { "name": "nonCapitalLossesOfOtherYears", "label": "Non-capital losses of other years (line 25200)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 60 and line 25200" }, { "name": "netCapitalLossesOfOtherYears", "label": "Net capital losses of other years (line 25300)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 61 and line 25300" }, { "name": "capitalGainsDeduction", "label": "Capital gains deduction (line 25400)", "type": "number", "required": false, "description": "Complete Form T657. In CAD.", "sourceRef": "T1 2022, Line 62 and line 25400" }, { "name": "northernResidentsDeductions", "label": "Northern residents deductions (line 25500)", "type": "number", "required": false, "description": "Complete Form T2222. In CAD.", "sourceRef": "T1 2022, Line 63 and line 25500" }, { "name": "additionalDeductionsAmount", "label": "Additional deductions (line 25600)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 64 and line 25600" }, { "name": "additionalDeductionsSpecify", "label": "Additional deductions — specify", "type": "string", "required": false, "description": "Free-text description of the additional deductions reported on line 25600.", "sourceRef": "T1 2022, Line 64 and line 25600 (specify)", "validation": { "maxLength": 200 } }, { "name": "totalOtherDeductions", "label": "Total of lines 56 to 64 (line 25700)", "type": "number", "required": false, "description": "Add lines 56 to 64. In CAD.", "sourceRef": "T1 2022, Line 65 and line 25700" }, { "name": "taxableIncome", "label": "Taxable income (line 26000)", "type": "number", "required": false, "description": "Line 55 minus line 65 (if negative, enter 0). In CAD.", "sourceRef": "T1 2022, Line 66 and line 26000" }, { "name": "federalTaxOnTaxableIncome", "label": "Federal tax on taxable income (line 73 result)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Part A, lines 67-73" }, { "name": "basicPersonalAmount", "label": "Basic personal amount (line 30000)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Line 74 and line 30000", "validation": { "maximum": 14398 } }, { "name": "ageAmount", "label": "Age amount (line 30100)", "type": "number", "required": false, "description": "If you were born in 1957 or earlier; use the Federal Worksheet.", "sourceRef": "T1 2022, Line 75 and line 30100", "validation": { "maximum": 7898 } }, { "name": "spouseOrCommonLawPartnerAmount", "label": "Spouse or common-law partner amount (line 30300)", "type": "number", "required": false, "description": "Complete Schedule 5. In CAD.", "sourceRef": "T1 2022, Line 76 and line 30300" }, { "name": "eligibleDependantAmount", "label": "Amount for an eligible dependant (line 30400)", "type": "number", "required": false, "description": "Complete Schedule 5. In CAD.", "sourceRef": "T1 2022, Line 77 and line 30400" }, { "name": "caregiverAmountForSpouseOrEligibleDependant18Plus", "label": "Canada caregiver amount for spouse/common-law partner, or eligible dependant age 18+ (line 30425)", "type": "number", "required": false, "description": "Complete Schedule 5. In CAD.", "sourceRef": "T1 2022, Line 78 and line 30425" }, { "name": "caregiverAmountForOtherInfirmDependants18Plus", "label": "Canada caregiver amount for other infirm dependants age 18+ (line 30450)", "type": "number", "required": false, "description": "Complete Schedule 5. In CAD.", "sourceRef": "T1 2022, Line 79 and line 30450" }, { "name": "caregiverAmountForInfirmChildrenUnder18NumberOfChildren", "label": "Number of infirm children under 18 claimed (line 30499)", "type": "integer", "required": false, "description": "Number of children you are claiming the Canada caregiver amount for infirm children under 18 for.", "sourceRef": "T1 2022, Line 80, line 30499" }, { "name": "caregiverAmountForInfirmChildrenUnder18", "label": "Canada caregiver amount for infirm children under 18 (line 30500)", "type": "number", "required": false, "description": "Number of children (line 30499) multiplied by $2,350. In CAD.", "sourceRef": "T1 2022, Line 80 and line 30500" }, { "name": "cppQppContributionsThroughEmployment", "label": "Base CPP/QPP contributions through employment (line 30800)", "type": "number", "required": false, "description": "Complete Schedule 8 or Form RC381, whichever applies. In CAD.", "sourceRef": "T1 2022, Line 83 and line 30800" }, { "name": "cppQppContributionsSelfEmployment", "label": "Base CPP/QPP contributions on self-employment income and other earnings (line 31000)", "type": "number", "required": false, "description": "Complete Schedule 8 or Form RC381, whichever applies. In CAD.", "sourceRef": "T1 2022, Line 84 and line 31000" }, { "name": "eiPremiumsThroughEmployment", "label": "EI premiums through employment (line 31200)", "type": "number", "required": false, "description": "Boxes 18 and 55 of all T4 slips.", "sourceRef": "T1 2022, Line 85 and line 31200", "validation": { "maximum": 952.74 } }, { "name": "eiPremiumsSelfEmploymentAndOther", "label": "EI premiums on self-employment and other eligible earnings (line 31217)", "type": "number", "required": false, "description": "Complete Schedule 13. In CAD.", "sourceRef": "T1 2022, Line 86 and line 31217" }, { "name": "volunteerFirefightersAmount", "label": "Volunteer firefighters' amount (VFA) (line 31220)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 87 and line 31220" }, { "name": "searchAndRescueVolunteersAmount", "label": "Search and rescue volunteers' amount (SRVA) (line 31240)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 88 and line 31240" }, { "name": "canadaEmploymentAmount", "label": "Canada employment amount (line 31260)", "type": "number", "required": false, "description": "Whichever is less: $1,287 or line 1 plus line 2 (employment income).", "sourceRef": "T1 2022, Line 89 and line 31260", "validation": { "maximum": 1287 } }, { "name": "homeBuyersAmount", "label": "Home buyers' amount (line 31270)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 90 and line 31270", "validation": { "maximum": 10000 } }, { "name": "homeAccessibilityExpenses", "label": "Home accessibility expenses (line 31285)", "type": "number", "required": false, "description": "Use the Federal Worksheet.", "sourceRef": "T1 2022, Line 91 and line 31285", "validation": { "maximum": 20000 } }, { "name": "adoptionExpenses", "label": "Adoption expenses (line 31300)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 92 and line 31300" }, { "name": "digitalNewsSubscriptionExpenses", "label": "Digital news subscription expenses (line 31350)", "type": "number", "required": false, "description": "See line 31350 of the guide.", "sourceRef": "T1 2022, Line 93 and line 31350", "validation": { "maximum": 500 } }, { "name": "pensionIncomeAmount", "label": "Pension income amount (line 31400)", "type": "number", "required": false, "description": "Use the Federal Worksheet.", "sourceRef": "T1 2022, Line 95 and line 31400", "validation": { "maximum": 2000 } }, { "name": "disabilityAmountForSelf", "label": "Disability amount for self (line 31600)", "type": "number", "required": false, "description": "If you were under 18 years of age, use the Federal Worksheet; if not, claim $8,870.", "sourceRef": "T1 2022, Line 97 and line 31600", "validation": { "maximum": 8870 } }, { "name": "disabilityAmountTransferredFromDependant", "label": "Disability amount transferred from a dependant (line 31800)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 98 and line 31800" }, { "name": "interestPaidOnStudentLoans", "label": "Interest paid on your student loans (line 31900)", "type": "number", "required": false, "description": "See Guide P105. In CAD.", "sourceRef": "T1 2022, Line 100 and line 31900" }, { "name": "tuitionEducationTextbookAmounts", "label": "Tuition, education, and textbook amounts (line 32300)", "type": "number", "required": false, "description": "Complete Schedule 11. In CAD.", "sourceRef": "T1 2022, Line 101 and line 32300" }, { "name": "tuitionAmountTransferredFromChildOrGrandchild", "label": "Tuition amount transferred from a child or grandchild (line 32400)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 102 and line 32400" }, { "name": "amountsTransferredFromSpouseOrPartner", "label": "Amounts transferred from your spouse or common-law partner (line 32600)", "type": "number", "required": false, "description": "Complete Schedule 2. In CAD.", "sourceRef": "T1 2022, Line 103 and line 32600" }, { "name": "medicalExpensesSelfSpouseDependentsUnder18", "label": "Medical expenses for self, spouse or common-law partner, and dependent children under 18 (line 33099)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 105 and line 33099" }, { "name": "allowableMedicalExpensesOtherDependants", "label": "Allowable amount of medical expenses for other dependants (line 33199)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 109 and line 33199" }, { "name": "totalMedicalExpenses", "label": "Total medical expenses claim (line 33200)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Line 110 and line 33200" }, { "name": "totalNonRefundableCreditsBeforeRate", "label": "Subtotal before the federal credit rate (line 33500)", "type": "number", "required": false, "description": "Line 104 (subtotal of lines 99-103) plus line 110. In CAD.", "sourceRef": "T1 2022, Line 111 and line 33500" }, { "name": "federalNonRefundableTaxCreditsAmount", "label": "Federal non-refundable tax credits amount (line 33800)", "type": "number", "required": false, "description": "Line 111 multiplied by the federal non-refundable tax credit rate (15% for 2022). In CAD.", "sourceRef": "T1 2022, Line 113 and line 33800" }, { "name": "donationsAndGifts", "label": "Donations and gifts (line 34900)", "type": "number", "required": false, "description": "Complete Schedule 9. In CAD.", "sourceRef": "T1 2022, Line 114 and line 34900" }, { "name": "totalFederalNonRefundableTaxCredits", "label": "Total federal non-refundable tax credits (line 35000)", "type": "number", "required": false, "description": "Line 113 plus line 114. In CAD.", "sourceRef": "T1 2022, Line 115 and line 35000" }, { "name": "federalTaxOnSplitIncome", "label": "Federal tax on split income (TOSI) (line 40424)", "type": "number", "required": false, "description": "Complete Form T1206. In CAD.", "sourceRef": "T1 2022, Line 117 and line 40424" }, { "name": "federalTaxOnTaxableIncomePlusTosi", "label": "Line 73 plus line 117 (line 40400)", "type": "number", "required": false, "description": "Federal tax on taxable income plus federal tax on split income. In CAD.", "sourceRef": "T1 2022, Line 118 and line 40400" }, { "name": "federalDividendTaxCredit", "label": "Federal dividend tax credit (line 40425)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 120 and line 40425" }, { "name": "minimumTaxCarryover", "label": "Minimum tax carryover (line 40427)", "type": "number", "required": false, "description": "Complete Form T691. In CAD.", "sourceRef": "T1 2022, Line 121 and line 40427" }, { "name": "basicFederalTax", "label": "Basic federal tax (line 42900)", "type": "number", "required": false, "description": "Line 118 minus (line 35000 plus line 120 plus line 121), if negative enter 0. In CAD.", "sourceRef": "T1 2022, Line 123 and line 42900" }, { "name": "federalSurtaxOnIncomeEarnedOutsideCanada", "label": "Federal surtax on income earned outside Canada", "type": "number", "required": false, "description": "Complete Form T2203. In CAD.", "sourceRef": "T1 2022, Line 124" }, { "name": "federalForeignTaxCredit", "label": "Federal foreign tax credit (line 40500)", "type": "number", "required": false, "description": "Complete Form T2209. In CAD.", "sourceRef": "T1 2022, Line 126 and line 40500" }, { "name": "recaptureOfInvestmentTaxCredit", "label": "Recapture of investment tax credit", "type": "number", "required": false, "description": "Complete Form T2038(IND). In CAD.", "sourceRef": "T1 2022, Line 128" }, { "name": "federalLoggingTaxCredit", "label": "Federal logging tax credit", "type": "number", "required": false, "description": "See the guide. In CAD.", "sourceRef": "T1 2022, Line 130" }, { "name": "federalTax", "label": "Federal tax (line 40600)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Line 131 and line 40600" }, { "name": "totalFederalPoliticalContributions", "label": "Total federal political contributions (line 40900)", "type": "number", "required": false, "description": "Attach receipts. In CAD.", "sourceRef": "T1 2022, Line 40900" }, { "name": "federalPoliticalContributionTaxCredit", "label": "Federal political contribution tax credit (line 41000)", "type": "number", "required": false, "description": "Use the Federal Worksheet.", "sourceRef": "T1 2022, Line 132 and line 41000", "validation": { "maximum": 650 } }, { "name": "investmentTaxCredit", "label": "Investment tax credit (line 41200)", "type": "number", "required": false, "description": "Complete Form T2038(IND). In CAD.", "sourceRef": "T1 2022, Line 133 and line 41200" }, { "name": "netCostOfLabourSponsoredFundsShares", "label": "Net cost of shares of a provincially registered labour-sponsored fund (line 41300)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 41300" }, { "name": "labourSponsoredFundsTaxCredit", "label": "Labour-sponsored funds tax credit, allowable credit (line 41400)", "type": "number", "required": false, "description": "See line 41400 of the guide. In CAD.", "sourceRef": "T1 2022, Line 134 and line 41400" }, { "name": "totalOtherFederalCredits", "label": "Total of lines 132 to 134 (line 41600)", "type": "number", "required": false, "description": "Add lines 132 to 134. In CAD.", "sourceRef": "T1 2022, Line 135 and line 41600" }, { "name": "federalTaxAfterOtherCredits", "label": "Line 131 minus line 135 (line 41700)", "type": "number", "required": false, "description": "If negative, enter 0. In CAD.", "sourceRef": "T1 2022, Line 136 and line 41700" }, { "name": "cwbAdvancePaymentsReceived", "label": "Canada workers benefit (CWB) advance payments received (line 41500)", "type": "number", "required": false, "description": "Box 10 of the RC210 slip. In CAD.", "sourceRef": "T1 2022, Line 137 and line 41500" }, { "name": "specialTaxes", "label": "Special taxes (line 41800)", "type": "number", "required": false, "description": "See line 41800 of the guide. In CAD.", "sourceRef": "T1 2022, Line 138 and line 41800" }, { "name": "netFederalTax", "label": "Net federal tax (line 42000)", "type": "number", "required": false, "description": "Add lines 136 to 138. In CAD.", "sourceRef": "T1 2022, Line 139 and line 42000" }, { "name": "cppContributionsPayableSelfEmployment", "label": "CPP contributions payable on self-employment income and other earnings (line 42100)", "type": "number", "required": false, "description": "Complete Schedule 8 or Form RC381, whichever applies. In CAD.", "sourceRef": "T1 2022, Line 141 and line 42100" }, { "name": "eiPremiumsPayableSelfEmployment", "label": "EI premiums payable on self-employment and other eligible earnings (line 42120)", "type": "number", "required": false, "description": "Complete Schedule 13. In CAD.", "sourceRef": "T1 2022, Line 142 and line 42120" }, { "name": "provincialOrTerritorialTax", "label": "Provincial or territorial tax (line 42800)", "type": "number", "required": false, "description": "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.", "sourceRef": "T1 2022, Line 144 and line 42800" }, { "name": "totalPayable", "label": "Total payable (line 43500)", "type": "number", "required": false, "description": "Add lines 140 to 144 (net federal tax plus the CPP/EI amounts above plus provincial/territorial tax). In CAD.", "sourceRef": "T1 2022, Line 145 and line 43500" }, { "name": "totalIncomeTaxDeducted", "label": "Total income tax deducted (line 43700)", "type": "number", "required": false, "description": "Amounts from all Canadian slips. In CAD.", "sourceRef": "T1 2022, Line 147 and line 43700" }, { "name": "refundableQuebecAbatement", "label": "Refundable Quebec abatement (line 44000)", "type": "number", "required": false, "description": "See line 44000 of the guide. In CAD.", "sourceRef": "T1 2022, Line 148 and line 44000" }, { "name": "cppQppOverpayment", "label": "CPP or QPP overpayment (line 44800)", "type": "number", "required": false, "description": "See line 30800 of the guide. In CAD.", "sourceRef": "T1 2022, Line 149 and line 44800" }, { "name": "eiOverpayment", "label": "Employment insurance (EI) overpayment (line 45000)", "type": "number", "required": false, "description": "See line 45000 of the guide. In CAD.", "sourceRef": "T1 2022, Line 150 and line 45000" }, { "name": "refundableMedicalExpenseSupplement", "label": "Refundable medical expense supplement (line 45200)", "type": "number", "required": false, "description": "Use the Federal Worksheet. In CAD.", "sourceRef": "T1 2022, Line 151 and line 45200" }, { "name": "canadaWorkersBenefit", "label": "Canada workers benefit (CWB) (line 45300)", "type": "number", "required": false, "description": "Complete Schedule 6. In CAD.", "sourceRef": "T1 2022, Line 152 and line 45300" }, { "name": "canadaTrainingCredit", "label": "Canada training credit (CTC) (line 45350)", "type": "number", "required": false, "description": "Complete Schedule 11. In CAD.", "sourceRef": "T1 2022, Line 153 and line 45350" }, { "name": "refundOfInvestmentTaxCredit", "label": "Refund of investment tax credit (line 45400)", "type": "number", "required": false, "description": "Complete Form T2038(IND). In CAD.", "sourceRef": "T1 2022, Line 154 and line 45400" }, { "name": "partXii2TaxCredit", "label": "Part XII.2 tax credit (line 45600)", "type": "number", "required": false, "description": "Box 38 of all T3 slips and box 209 of all T5013 slips. In CAD.", "sourceRef": "T1 2022, Line 155 and line 45600" }, { "name": "employeeAndPartnerGstHstRebate", "label": "Employee and partner GST/HST rebate (line 45700)", "type": "number", "required": false, "description": "Complete Form GST370. In CAD.", "sourceRef": "T1 2022, Line 156 and line 45700" }, { "name": "eligibleEducatorSuppliesExpenses", "label": "Eligible educator school supply expenses (line 46800)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 157, line 46800", "validation": { "maximum": 1000 } }, { "name": "eligibleEducatorSchoolSupplyTaxCredit", "label": "Eligible educator school supply tax credit (line 46900)", "type": "number", "required": false, "description": "Supplies expenses (line 46800) multiplied by 25%. In CAD.", "sourceRef": "T1 2022, Line 157 and line 46900" }, { "name": "canadianJournalismLabourTaxCredit", "label": "Canadian journalism labour tax credit (line 47555)", "type": "number", "required": false, "description": "Box 236 of all T5013 slips. In CAD.", "sourceRef": "T1 2022, Line 158 and line 47555" }, { "name": "returnOfFuelChargeProceedsToFarmersTaxCredit", "label": "Return of fuel charge proceeds to farmers tax credit (line 47556)", "type": "number", "required": false, "description": "Complete Form T2043. In CAD.", "sourceRef": "T1 2022, Line 159 and line 47556" }, { "name": "airQualityImprovementTaxCredit", "label": "Air quality improvement tax credit (line 47557)", "type": "number", "required": false, "description": "Complete Form T2039. In CAD.", "sourceRef": "T1 2022, Line 160 and line 47557" }, { "name": "taxPaidByInstalments", "label": "Tax paid by instalments (line 47600)", "type": "number", "required": false, "description": "In CAD.", "sourceRef": "T1 2022, Line 161 and line 47600" }, { "name": "provincialOrTerritorialCredits", "label": "Provincial or territorial credits (line 47900)", "type": "number", "required": false, "description": "Complete Form 479, if it applies. In CAD.", "sourceRef": "T1 2022, Line 162 and line 47900" }, { "name": "totalCredits", "label": "Total credits (line 48200)", "type": "number", "required": false, "description": "Add lines 147 to 162. In CAD.", "sourceRef": "T1 2022, Line 163 and line 48200" }, { "name": "refundAmount", "label": "Refund (line 48400)", "type": "number", "required": false, "description": "Populated when line 146 minus line 163 is negative (total credits exceed total payable). In CAD.", "sourceRef": "T1 2022, Line 164, line 48400" }, { "name": "balanceOwingAmount", "label": "Balance owing (line 48500)", "type": "number", "required": false, "description": "Populated when line 146 minus line 163 is positive (total payable exceeds total credits); due no later than April 30, 2023. In CAD.", "sourceRef": "T1 2022, Line 164, line 48500" }, { "name": "declarationSigned", "label": "Declaration signed", "type": "boolean", "required": true, "description": "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.", "sourceRef": "T1 2022, Sign here" }, { "name": "signaturePhoneNumber", "label": "Telephone number (including area code)", "type": "string", "required": false, "description": "Your telephone number, provided alongside your signature.", "sourceRef": "T1 2022, Sign here", "validation": { "maxLength": 20 } }, { "name": "signatureDate", "label": "Date of signature", "type": "date", "required": true, "description": "The date you signed the declaration.", "sourceRef": "T1 2022, Sign here" }, { "name": "wasFeeCharged", "label": "Was a fee charged? (line 49000)", "type": "boolean", "required": false, "description": "If this return was completed by a tax professional, whether a fee was charged.", "sourceRef": "T1 2022, Line 49000" }, { "name": "efileNumber", "label": "EFILE number (line 48900)", "type": "string", "required": false, "description": "5-digit EFILE number, if applicable.", "sourceRef": "T1 2022, Line 48900", "validation": { "pattern": "^[0-9]{5}$" } }, { "name": "taxProfessionalName", "label": "Name of tax professional", "type": "string", "required": false, "description": "If this return was completed by a tax professional.", "sourceRef": "T1 2022, Tax professional information", "validation": { "maxLength": 200 } }, { "name": "taxProfessionalPhoneNumber", "label": "Tax professional's telephone number", "type": "string", "required": false, "description": "Including area code.", "sourceRef": "T1 2022, Tax professional information", "validation": { "maxLength": 20 } } ], "documents": [ { "id": "t1135ForeignIncomeVerificationStatement", "label": "Form T1135, Foreign Income Verification Statement", "category": "supporting-evidence", "required": false, "requiredWhen": { "field": "ownedForeignPropertyOver100k", "equals": true }, "issuingAuthority": "Canada Revenue Agency", "sourceRef": "T1 2022, Page 2, Foreign property, line 26600" }, { "id": "t90IncomeExemptFromTaxUnderIndianAct", "label": "Form T90, Income Exempt from Tax under the Indian Act", "category": "supporting-evidence", "required": false, "requiredWhen": { "field": "hasIndianActExemptIncome", "equals": true }, "issuingAuthority": "Canada Revenue Agency", "sourceRef": "T1 2022, Page 2, Indian Act - Exempt income" }, { "id": "declarationAttestation", "label": "Certification and declaration", "category": "attestation", "required": true, "statement": "I certify that the information given on this return and in any attached documents is correct, complete and fully discloses all of my income.", "sourceRef": "T1 2022, Sign here" } ], "steps": [ { "id": "identification_and_other_information", "title": "Step 1 – Identification and other information", "fields": [ "firstName", "lastName", "mailingAddress", "postOfficeBox", "ruralRoute", "city", "provinceOrTerritory", "postalCode", "emailAddress", "sin", "dateOfBirth", "dateOfDeath", "maritalStatus", "languageOfCorrespondence", "provinceOrTerritoryOfResidence", "currentProvinceOrTerritoryIfDifferent", "provinceOrTerritoryOfBusinessEstablishment", "dateOfEntryToCanada", "dateOfDepartureFromCanada", "spouseFirstName", "spouseSin", "spouseSelfEmployed", "spouseNetIncome", "spouseUccbIncome", "spouseUccbRepayment", "isCanadianCitizen", "authorizeElectionsCanadaDisclosure", "hasIndianActExemptIncome", "ownedForeignPropertyOver100k" ], "next": "total_income" }, { "id": "total_income", "title": "Step 2 – Total income", "fields": [ "employmentIncome", "taxExemptEmergencyVolunteerIncome", "commissionsIncludedInEmploymentIncome", "wageLossReplacementContributions", "otherEmploymentIncome", "oasPension", "cppQppBenefits", "cppQppDisabilityBenefits", "otherPensionsAndSuperannuation", "electedSplitPensionAmount", "uccbIncome", "uccbDesignatedToDependant", "eiAndOtherBenefits", "eiMaternityParentalBenefits", "taxableDividendsAmount", "dividendsOtherThanEligible", "interestAndOtherInvestmentIncome", "netPartnershipIncome", "rdspIncome", "rentalIncomeGross", "rentalIncomeNet", "taxableCapitalGains", "supportPaymentsReceivedTotal", "supportPaymentsReceivedTaxable", "rrspIncome", "otherIncomeAmount", "otherIncomeSpecify", "taxableScholarshipsEtc", "businessIncomeGross", "businessIncomeNet", "professionalIncomeGross", "professionalIncomeNet", "commissionIncomeGross", "commissionIncomeNet", "farmingIncomeGross", "farmingIncomeNet", "fishingIncomeGross", "fishingIncomeNet", "workersCompensationBenefits", "socialAssistancePayments", "netFederalSupplementsPaid", "totalWorkersCompSocialAssistanceAndSupplements", "totalIncome" ], "next": "net_income" }, { "id": "net_income", "title": "Step 3 – Net income", "fields": [ "pensionAdjustment", "rppDeduction", "rrspDeduction", "prppEmployerContributions", "electedSplitPensionDeduction", "unionProfessionalDues", "uccbRepayment", "childCareExpenses", "disabilitySupportsDeduction", "businessInvestmentLossGross", "businessInvestmentLossAllowable", "movingExpenses", "supportPaymentsMadeTotal", "supportPaymentsMadeAllowable", "carryingChargesAndInterestExpenses", "cppQppContributionsSelfEmploymentDeduction", "cppQppEnhancedContributionsEmploymentDeduction", "explorationAndDevelopmentExpenses", "otherEmploymentExpenses", "clergyResidenceDeduction", "otherDeductionsAmount", "otherDeductionsSpecify", "federalCovid19BenefitsRepayment", "totalDeductions", "netIncomeBeforeAdjustments", "socialBenefitsRepayment", "netIncome" ], "next": "taxable_income" }, { "id": "taxable_income", "title": "Step 4 – Taxable income", "fields": [ "cafPersonnelAndPoliceDeduction", "securityOptionsDeductions", "otherPaymentsDeduction", "limitedPartnershipLossesOfOtherYears", "nonCapitalLossesOfOtherYears", "netCapitalLossesOfOtherYears", "capitalGainsDeduction", "northernResidentsDeductions", "additionalDeductionsAmount", "additionalDeductionsSpecify", "totalOtherDeductions", "taxableIncome" ], "next": "federal_tax_and_nonrefundable_credits" }, { "id": "federal_tax_and_nonrefundable_credits", "title": "Step 5 – Federal tax, Parts A and B (tax on taxable income and non-refundable credits)", "fields": [ "federalTaxOnTaxableIncome", "basicPersonalAmount", "ageAmount", "spouseOrCommonLawPartnerAmount", "eligibleDependantAmount", "caregiverAmountForSpouseOrEligibleDependant18Plus", "caregiverAmountForOtherInfirmDependants18Plus", "caregiverAmountForInfirmChildrenUnder18NumberOfChildren", "caregiverAmountForInfirmChildrenUnder18", "cppQppContributionsThroughEmployment", "cppQppContributionsSelfEmployment", "eiPremiumsThroughEmployment", "eiPremiumsSelfEmploymentAndOther", "volunteerFirefightersAmount", "searchAndRescueVolunteersAmount", "canadaEmploymentAmount", "homeBuyersAmount", "homeAccessibilityExpenses", "adoptionExpenses", "digitalNewsSubscriptionExpenses", "pensionIncomeAmount", "disabilityAmountForSelf", "disabilityAmountTransferredFromDependant", "interestPaidOnStudentLoans", "tuitionEducationTextbookAmounts", "tuitionAmountTransferredFromChildOrGrandchild", "amountsTransferredFromSpouseOrPartner", "medicalExpensesSelfSpouseDependentsUnder18", "allowableMedicalExpensesOtherDependants", "totalMedicalExpenses", "totalNonRefundableCreditsBeforeRate", "federalNonRefundableTaxCreditsAmount", "donationsAndGifts", "totalFederalNonRefundableTaxCredits" ], "next": "net_federal_tax" }, { "id": "net_federal_tax", "title": "Step 5 – Federal tax, Part C (net federal tax)", "fields": [ "federalTaxOnSplitIncome", "federalTaxOnTaxableIncomePlusTosi", "federalDividendTaxCredit", "minimumTaxCarryover", "basicFederalTax", "federalSurtaxOnIncomeEarnedOutsideCanada", "federalForeignTaxCredit", "recaptureOfInvestmentTaxCredit", "federalLoggingTaxCredit", "federalTax", "totalFederalPoliticalContributions", "federalPoliticalContributionTaxCredit", "investmentTaxCredit", "netCostOfLabourSponsoredFundsShares", "labourSponsoredFundsTaxCredit", "totalOtherFederalCredits", "federalTaxAfterOtherCredits", "cwbAdvancePaymentsReceived", "specialTaxes", "netFederalTax" ], "next": "refund_or_balance_owing" }, { "id": "refund_or_balance_owing", "title": "Step 6 – Refund or balance owing, and certification", "fields": [ "cppContributionsPayableSelfEmployment", "eiPremiumsPayableSelfEmployment", "provincialOrTerritorialTax", "totalPayable", "totalIncomeTaxDeducted", "refundableQuebecAbatement", "cppQppOverpayment", "eiOverpayment", "refundableMedicalExpenseSupplement", "canadaWorkersBenefit", "canadaTrainingCredit", "refundOfInvestmentTaxCredit", "partXii2TaxCredit", "employeeAndPartnerGstHstRebate", "eligibleEducatorSuppliesExpenses", "eligibleEducatorSchoolSupplyTaxCredit", "canadianJournalismLabourTaxCredit", "returnOfFuelChargeProceedsToFarmersTaxCredit", "airQualityImprovementTaxCredit", "taxPaidByInstalments", "provincialOrTerritorialCredits", "totalCredits", "refundAmount", "balanceOwingAmount", "declarationSigned", "signaturePhoneNumber", "signatureDate", "wasFeeCharged", "efileNumber", "taxProfessionalName", "taxProfessionalPhoneNumber" ] } ] }