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