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T1 2023
Income Tax and Benefit Return
Protected B when completed
If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011,
Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.
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If this return is for 4 Divorced
MA
City Prov./Terr. Postal code
a deceased person,
maple ridge BC V 2 X 6 P 6 enter the date of death 5 Separated
Email address (Year Month Day)
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6 X Single
By providing an email address, you are registering to receive
email notifications from the CRA and agree to the Terms of END
use. To view the Terms of use, go to canada.ca/cra-email Your language of correspondence: X English
-notifications-terms. Votre langue de correspondance : Français
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Residence information
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Your province or territory of residence on December 31, 2023: If you became a resident of Canada
British Columbia in 2023 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
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Do not use
this area. 17200 17100
Elections Canada
For more information, go to canada.ca/cra-elections-canada.
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14 to 17 years of age, the Register of Future Electors? 1 X Yes 2 No
MA
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted
under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors
with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and
candidates at election time.
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Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
END
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.
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Indian Act – Exempt income
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Tick this box if you have income that is exempt under the Indian Act.
For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
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calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.
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Foreign property
CA
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 X No
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If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.
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11700 7
UCCB amount designated to a dependant 11701
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Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 + 8
EI maternity and parental benefits, and provincial parental insurance plan
(PPIP) benefits 11905
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Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
Amount of dividends (eligible and other than eligible) 12000 + 9
Amount of dividends (other than eligible) 12010
Interest and other investment income (use Federal Worksheet)
Net partnership income (limited or non-active partners only)
END 12100
12200
+
+
10
11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 + 12
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Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 + 14
Support payments received (see Guide P102) Total 12799 Taxable amount 12800 + 15
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Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 + 16
Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 + 17
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Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips) 12906 + 18
Other income (specify): 13000 + 19
Taxable scholarships, fellowships, bursaries and artists' project grants 13010 + 20
Add lines 1 to 20. = 21
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Moving expenses (complete Form T1-M) 21900 + 44
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Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 + 45
Carrying charges, interest expenses and other expenses
22100 +
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(use Federal Worksheet) 46
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + • 47
Deduction for CPP or QPP enhanced contributions on employment income
END
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + • 48
Exploration and development expenses (complete Form T1229) 22400 + 49
Other employment expenses (see Guide T4044) 22900 + 50
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Clergy residence deduction (complete Form T1223) 23100 + 51
Other deductions (specify): 23200 + 52
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23300 = –
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Add lines 35 to 52. 53
Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 = 16,962 00 54
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• You entered an amount for OAS pension on line 11300 or net federal supplements paid on
line 14600 and the amount on line 23400 is more than $86,912
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(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 16,962 00 56
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Part A – Federal tax on taxable income
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Use the amount from line 26000 to complete the appropriate column below.
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$53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675
Amount from line 26000 69
Line 69 minus line 70 – 0.00 – 53,359.00 – END 106,717.00 – 165,430.00 – 235,675.00 70
(cannot be negative) = = = = = 71
Line 71 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 72
percentage from line 72 = = = = = 73
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Line 73 plus line 74 + 0.00 + 8,003.85 + 18,942.24 + 34,207.62 + 54,578.67 74
Federal tax on
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taxable income = = = = = 75
Enter the amount from line 75 on line 118 and continue at line 76.
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Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,000) 30000 15,000 00 76
Age amount (if you were born in 1958 or earlier) (use Federal Worksheet) (maximum $8,396) 30100 + 77
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Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 80
+
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Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 81
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $2,499 = 30500 + 82
Add lines 76 to 82. = 15,000 00 83
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Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 97
MA
Add lines 84, 96 and 97. = 15,000 00 98
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 + 99
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Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 100
Add lines 98 to 100. = 15,000 00 101
Interest paid on your student loans (see Guide P105) 31900 + 102
Your tuition, education and textbook amounts (complete Schedule 11)
Tuition amount transferred from a child or grandchild
END 32300
32400
+
+
103
104
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 105
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Add lines 101 to 105. = 15,000 00 106
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 107
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110
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 111
33200 = +
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Line 110 plus line 111 112
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Line 113 multiplied by the percentage from line 114 33800 = 2,250 00 115
Donations and gifts (complete Schedule 9) 34900 + 116
Line 115 plus line 116 Total federal non-refundable tax credits 35000 = 2,250 00 117
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Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = • 133
Federal political contribution tax credit (use Federal Worksheet)
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Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 134
Investment tax credit (complete Form T2038(IND)) 41200 + • 135
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Labour-sponsored funds tax credit
Net cost of shares of a provincially
registered fund 41300 Allowable credit 41400 + • 136
Add lines 134 to 136.
Line 133 minus line 137 (if negative, enter "0")
END
41600 =
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41700
–
=
137
138
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 + • 139
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Special taxes 41800 + • 140
Add lines 138 to 140. Net federal tax 42000 = 141
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(complete and attach your provincial or territorial Form 428, even if the result is "0") 42800 + • 146
Add lines 142 to 146. Total payable 43500 = • 147
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Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 161
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + • 162
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Air quality improvement tax credit
(box 238 of all T5013 slips or from partnership letter) 47557 + • 163
Tax paid by instalments 47600 + • 164
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Provincial or territorial credits (complete Form 479, if it applies) 47900 + 435 76 • 165
= –
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Add lines 149 to 165. Total credits 48200 435 76 435 76 166
Line 148 minus line 166 END
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below. Refund or balance owing = (435 76) 167
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Refund 48400 435 76 • Balance owing 48500 •
For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2024.
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,
NO
go to canada.ca/payments.
I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
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attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
Was a fee charged? 49000 1 Yes 2 No
Sign here
It is a serious offence to make a false return.
EFILE number (if applicable): 48900
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Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
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including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
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Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.
Form BC428
British Columbia Tax 2023
Protected B when completed
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percentage from line 5 = = = = 6
Line 6 plus line 7 + 0.00 + 2,310.09 + 5,825.60 + 7,245.73 7
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British Columbia tax
on taxable income = = = = 8
If you completed lines 2 to 8 for a column above, enter the amount from line 8 on line 61 and continue on line 16.
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Line 1 is more than Line 1 is more than
$127,299 but not $172,602 but not Line 1 is more
on taxable income = = = 15
If you completed lines 9 to 15 for a column above, enter the amount from line 15 on line 61 and continue on line 16.
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Age amount (if you were born in 1958 or earlier) (use Worksheet BC428) (maximum $5,373) 58080 + 17
Spouse or common-law partner amount:
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Disability amount for self
(claim $8,986 or, if you were under 18 years of age, use Worksheet BC428) 58440 + 38
MA
Disability amount transferred from a dependant (use Worksheet BC428) 58480 + 39
Add lines 37 to 39. = 11,981 00 40
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Interest paid on your student loans (amount from line 31900 of your return) 58520 + 41
Your tuition and education amounts (attach Schedule BC(S11)) 58560 + 42
Tuition amounts transferred from a child or grandchild END 58600 + 43
Amounts transferred from your spouse or common-law partner (attach Schedule BC(S2)) 58640 + 44
Add lines 40 to 44. = 11,981 00 45
Medical expenses:
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Amount from line 33099 of your return 58689 46
Amount from line 23600 of your return 16,962 00 47
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Applicable rate × 3% 48
Line 47 multiplied by the percentage from line 48 = 508 86 49
Enter whichever is less: $2,491 or the amount from line 49. – 508 86
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50
Line 46 minus line 50 (if negative, enter "0") = 51
Allowable amount of medical expenses for other dependants
(use Worksheet BC428) 58729 + 52
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Line 70 minus line 71 (if negative, enter "0") = 72
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British Columbia tax reduction
If your net income from line 23600 of your return is $37,814 or more, enter "0" on line 79 and
continue on line 80. If it is less than $37,814, complete the following calculation:
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Basic reduction Claim $521 521 00 73
Enter your net income from line 23600
of your return.
Base amount –
END
16,962 00
23,179.00
74
75
Line 74 minus line 75 (if negative, enter "0") = 76
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Applicable rate × 3.56% 77
Line 76 multiplied by the percentage from line 77 =
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– 78
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British Columbia logging tax credit from Form FIN 542S or Form FIN 542P – 81
Line 80 minus line 81 (if negative, enter "0") = 82
British Columbia political contributions made in 2023 60400 83
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British Columbia political contribution tax credit (use Worksheet BC428) (maximum $500) – 84
Line 82 minus line 84 (if negative, enter "0") = 85
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Form BC479
British Columbia Credits 2023
Protected B when completed
You can claim these refundable tax credits even if you do not have to pay any tax. If they are more than the taxes you have to
pay, you may get a refund for the difference.
Complete the calculations that apply to you and attach a copy of this form to your return.
For more information about these credits, go to canada.ca/bc-tax-info.
Adjusted family net income calculation for the sales and Column1 Column 2
renter's tax credits You Your spouse or
common-law partner
Enter the net income amount from line 23600 of the return. 16,962 00 1
Total of the universal child care benefit (UCCB) repayment (line 21300
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of the return) and the registered disability savings plan (RDSP) income
repayment (included on line 23200 of the return) + + 2
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Line 1 plus line 2 = 16,962 00 = 3
Total of the UCCB income (line 11700 of the return) and the RDSP
income (line 12500 of the return) – – 4
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Line 3 minus line 4 (if negative, enter "0") = 16,962 00 = 5
Add the amounts from line 5 of columns 1 and 2. END Adjusted family net income 16,962 00 6
If you had a spouse or common-law partner on December 31, 2023, enter $18,000.
If not, enter $15,000. –
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15,000 00 7
Line 6 minus line 7 (if negative, enter "0") Income for the sales tax credit = 1,962 00 8
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75 00 11
Amount from line 8 1,962 00 × 2% = – 39 24 12
Line 11 minus line 12 (if negative, enter "0") Sales tax credit = 35 76 13
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If, on December 31, 2023, you and your spouse or common-law partner occupied
separate principal residences for medical reasons, you both claim the home
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renovation tax credit for seniors and persons with disabilities, and tick this box. 60890
Enter your home renovation expenses
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British Columbia mining exploration tax credit
MA
Enter the amount from line 23 of your Form T88. 60510 + • 23
Enter the amount from line 22 of your Form T88. 60530 24
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British Columbia clean buildings tax credit
British Columbia clean buildings tax credit:
Enter the amount from line 6 of your Form T1356 END 60545 • 25
Credit amount from a partnership:
Enter the amount from line 14 of your Form T1356 or the credit amount
allocated to you by a partnership 60546 + • 26
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Total allowable credit:
Line 25 plus line 26 =
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+ 27
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Column B Column C
Column D
Column A Rent paid Number of months of
Name of landlord or company
Rental address at address tenancy at this address
(1)
payment was made to
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(total of column C from the table above) 60575 12 00 34
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If you qualify, and your adjusted family net income, on line 6 of page 1, is less than $60,000, enter
$400 on line 60576. If the adjusted family net income is between $60,000 and $80,000, complete
lines 35 to 40 below and enter the result on line 41. If your adjusted family net income is more
than $80,000, you cannot claim this credit. Enter "0" on line 41.
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Renter's tax credit maximum amount 400.00 35
Enter your adjusted family net income
from line 6 of page 1
Income threshold –
END 36
60,000.00 37
Line 36 minus line 37 (if negative, enter "0") = 38
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Applicable rate × 2% 39
Line 38 multiplied by the percentage from line 39 =
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– 40
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Enter this amount on line 47900 of your return. British Columbia credits = 435 76 42