TD1
===
 
TD1 - 2025 Personal Tax Credits Return
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| Last name                      |                           |
+--------------------------------+---------------------------+
| First name and initial(s)      |                           |
+--------------------------------+---------------------------+
| Date of birth (Year/Month/Day) |                           |
+--------------------------------+---------------------------+
| Employee number                |                           |
+--------------------------------+---------------------------+
| Address                        | Postal Code               |
+--------------------------------+---------------------------+
 
1. Basic personal amount - Every resident of Canada can enter a basic 
personal amount of $16,129. However, if your net income from all sources will 
be greater than $177,882 and you enter $16,129, you may have an amount owing 
on your income tax and benefit return at the end of the tax year. If your 
income from all sources will be greater than $177,882 you have the option to 
calculate a partial claim. To do so, fill in the appropriate section of Form 
TD1-WS, Worksheet for the 2025 Personal Tax Credits Return, and enter the 
calculated amount here. ^
 
2. Canada caregiver amount for infirm children under age 18 - Only one parent 
may claim $2,687 for each infirm child born in 2008 or later who lives with 
both parents throughout the year. If the child does not live with both 
parents throughout the year, the parent who has the right to claim the 
"Amount for an eligible dependant" on line 8 may also claim the Canada 
caregiver amount for the child. ^
 
3. Age amount - If you will be 65 or older on December 31, 2025, and your net 
income for the year from all sources will be $45,522 or less, enter $9,028. 
You may enter a partial amount if your net income for the year will be 
between $45,522 and $105,709. To calculate a partial amount, fill out the 
line 3 section of Form TD1-WS. ^
 
4. Pension income amount - If you will receive regular pension payments from 
a pension plan or fund (not including Canada Pension Plan, Quebec Pension 
Plan, old age security, or guaranteed income supplement payments), enter 
whichever is less: $2,000 or your estimated annual pension income. ^
 
5. Tuition (full-time and part-time) - Fill in this section if you are a 
student at a university or college, or an educational institution certified 
by Employment and Social Development Canada, and you will pay more than $100 
per institution in tuition fees. Enter the total tuition fees that you will 
pay if you are a full-time or part-time student. ^
 
6. Disability amount - If you will claim the disability amount on your income 
tax and benefit return by using Form T2201, Disability Tax Credit 
Certificate, enter $10,138. ^
 
7. Spouse or common-law partner amount - Enter the difference between the 
amount on line 1 (line 1 plus $2,687 if your spouse or common-law partner is 
infirm) and your spouse's or common-law partner's estimated net income for 
the year if two of the following conditions apply: 
 
- You are supporting your spouse or common-law partner who lives with you 
 
- Your spouse or common-law partner's net income for the year will be less 
than the amount on line 1 (line 1 plus $2,687 if your spouse or common-law 
partner is infirm) 
 
In all cases, go to line 9 if your spouse or common-law partner is infirm and 
has a net income for the year of $28,798 or less. ^
 
8. Amount for an eligible dependant - Enter the difference between the amount 
on line 1 (line 1 plus $2,687 if your eligible dependant is infirm) and your 
eligible dependant's estimated net income for the year if all of the 
following conditions apply: 
 
- You do not have a spouse or common-law partner, or you have a spouse or 
common-law partner who does not live with you and who you are not supporting 
or being supported by 
 
- You are supporting the dependant who is related to you and lives with you 
 
- The dependant's net income for the year will be less than the amount on 
line 1 (line 1 plus $2,687 if your dependant is infirm and you cannot claim 
the Canada caregiver amount for infirm children under 18 years of age for 
this dependant) 
 
In all cases, go to line 9 if your dependant is18 years or older, infirm, and 
has a net income for the year of $28,798 or less. ^
 
9. Canada caregiver amount for eligible dependant or spouse or common-law 
partner - Fill out this section if, at any time in the year, you support an 
infirm eligible dependant (aged 18 or older)or an infirm spouse or common-law 
partner whose net income for the year will be $28,798 or less. To calculate 
the amount you may enter here, fill out the line 9 section of Form TD1-WS. ^
 
10. Canada caregiver amount for dependant(s) age 18 or older - If, at any 
time in the year, you support an infirm dependant age 18 or older (other than 
the spouse or common-law partner or eligible dependant you claimed an amount 
for on line 9 or could have claimed an amount for if their net income were 
under $18,816) whose net income for the year will be $20,197 or less, enter 
$8,601. You may enter a partial amount if their net income for the year will 
be between $20,197 and $28,798. To calculate a partial amount, fill out the 
line 10 section of Form TD1-WS. This worksheet may also be used to calculate 
your part of the amount if you are sharing it with another caregiver who 
supports the same dependant. You may claim this amount for more than one 
infirm dependant age 18 or older. ^
 
11. Amounts transferred from your spouse or common-law partner - If your 
spouse or common-law partner will not use all of their age amount, pension 
income amount, tuition amount, or disability amount on their income tax and 
benefit return, enter the unused amount. ^
 
12. Amounts transferred from a dependant - If your dependant will not use all 
of their disability amount on their income tax and benefit return, enter the 
unused amount. If your or your spouse's or common-law partner's dependent 
child or grandchild will not use all of their tuition amount on their income 
tax and benefit return, enter the unused amount. ^
 
13. TOTAL CLAIM AMOUNT - Add lines 1 to 12. Your employer or payer will use 
this amount to determine the amount of your tax deductions. ^