New Brunswick $ 45,000.00 Tax Return Calculator using 2020 Tax Tables

Province and Income

Province
Salary
Income Period
Tax Year
* Please Enter your annual Gross income *

New Brunswick Tax Return Overview
Income	45000
Taxable income	45000
Net taxable Income	45000
Federal tax on taxable income	6750
Net Federal tax	6750
Province tax	2983.92

New Brunswick Tax Calculators
5808	New Brunswick Age amount
5820	New Brunswick Amount for infirm dependants age 18 or older
5840	New Brunswick Caregiver amount
5844	New Brunswick Disability amount (for self)
5848	New Brunswick Disability amount transferred from a dependant
5856	New Brunswick tuition and education amounts claimed by the student
5864	New Brunswick Provincial Amounts Transferred From Your Spouse or Common-Law Partner
5872	New Brunswick Allowable amount of medical expenses for other dependants
6152	New Brunswick dividend tax credit
L73	New Brunswick Political contribution tax credit
479	New Brunswick tax credit
428	New Brunswick Tax and Credits

Step 1 - New Brunswick non-refundable tax credits
Basic personal amount		claim $ 9,758.00	5804			1
Age amount (if born in 1950 or earlier) (use the Provincial Worksheet)	(maximum $ 4,765.00)	5808	+		2
Spouse or common-law partner amount
Base amount
Minus: his or her net income from page 1 of your return	-
Result: (if negative, enter "0")	=			(maximum $ 8,286.00)	►	5812	+		3
Amount for an eligible dependant
Base amount
Minus: his or her net income from page 1 of your return	-
Result: (if negative, enter "0")	=			(maximum $ 8,286.00))	►	5816	+		4
Amount for infirm dependants age 18 or older (use the Provincial Worksheet)	5820	+		5
CPP or QPP contributions:
	(amount from line 308 of your federal Schedule 1)	5824	+		•6
	(amount from line 310 of your federal Schedule 1)	5828	+		•7
Employment insurance premiums:
	(amount from line 312 of your federal Schedule 1)	5832	+		•8
	(amount from line 317 of your federal Schedule 1)	5829	+		•9
Pension income amount	(maximum $ 1,000.00)	5836	+		10
Caregiver amount (use Provincial Worksheet)	5840	+		11
Disability amount (for self) (Claim $ 7,900.00, or if you were under 18 years of age, use the Provincial Worksheet.)	5844	+		12
Disability amount transferred from a dependant (use the Provincial Worksheet)	5848	+		13
Interest paid on your student loans (amount from line 319 of your federal Schedule 1)	5852	+		14
Your tuition and education amounts [use and attach Schedule NB(S11)]	5856	+		15
Tuition and education amounts transferred from a child	5860	+		16
Amounts transferred from your spouse or common-law partner [use and attach Schedule NB(S2)]	5864	+		17
Medical expenses:
Amount from line 330 of your federal Schedule 1	5868			18
Enter $ 2,207.00 or 3% of line 236 of your return, whichever is less.		-		19
Line 18 minus line 19 (if negative, enter "0")		=		20
Allowable amount of medical expenses for other dependants (use the Provincial Worksheet)	5872	+		21
Add lines 20 and 21.	5876				►	+		22
Add lines 1 to 17, and line 22.		5880	=		23
New Brunswick non-refundable tax credit rate (%)			x		24
Multiply line 23 by line 24.		5884	=		25
Donations and gifts:
Amount from line 345 of your federal Schedule 9			x 9.68% =				26
Amount from line 347 of your federal Schedule 9			x 17.95 % =		+		27
Add lines 26 and 27.	5896	=			►	+		28
Add lines 25 and 28. Enter this amount on line 41.	New Brunswick non-refundable tax credits		6150	=		29

Step 3 - New Brunswick tax
Enter your New Brunswick tax on taxable income from line 37.		38
Enter your New Brunswick tax on split income from Form T1206.	6151	+		•39
Add lines 38 and 39.	=		40
Enter your New Brunswick non-refundable tax credits from line 29.	-		41
Line 40 minus line 41 (if negative enter 0)						=	42
New Brunswick dividend tax credit: dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet	6152	+		•43
New Brunswick overseas employment tax credit: Amount from line 426 of your federal Schedule 1		x 57 % =	6153	+	•44
New Brunswick minimum tax carryover: Amount from line 427 of your federal Schedule 1		x 57 % =	6154	+	•45
Add lines 43 to 45.	=		►	-	46
Line 42 minus line 46 (if negative, enter "0")	=		47
New Brunswick additional tax for minimum tax purposes: Form T691: line 108 minus 111		x 57 % =		+	48
Add lines 47 and 48.	=		49
Enter the provincial foreign tax credit from Form T2036.	-		50
Line 49 minus line 50 (if negative, enter "0")	=		51

Step 4 - New Brunswick low-income tax reduction
Unused low-income tax reduction from your spouse or common-law partner (if none, enter "0")	6156	-	•52
Line 51 minus line 52 (if negative, enter "0")		=	53
If you are claiming an amount on line 52, other than "0", enter the amount from line 53 on line 71 and continue on line 72. Otherwise, continue on line 54.
If your net income (line 236 of your return) is less than $ 36,876.00, or if you have an eligible dependant, spouse, or common-law partner and your adjusted family income is less than $ 57,676.00, you can claim a New Brunswick low-income tax reduction. Otherwise, enter "0" on ine 70 and continue on line 71.

Adjusted family income for the calculation of the New Brunswick low-income tax reduction
	Column 1 - You	Column 2 - Your spouse or common-law partner
Enter the net income amount from line 236 of the return.			54		54
Total of the universal child care benefit (UCCB) repayment (line 213 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 232)	+		55	+	55
Add lines 54 and 55.	=		56	=	56
Total of the UCCB income (line 117 of the return) and the RDSP income (line 125 of the return)	-		57	-	57
Line 56 minus line 57 (if negative, enter "0")	=		58		58
Add the amounts on line 58 in column 1 and column 2, if applicable. Enter the result on line 65 below.	Adjusted family income		59

Enter the amount from line 53 above.		60
Basic reduction		claim $ 624.00	6157			61
Reduction for your spouse or common-law partner		claim $ 624.00	6158	+		62
Reduction for an eligible dependant claimed on line 305 of federal Schedule 1		claim $ 624.00	6159	+		63
Add lines 61 to 63.	(maximum $ 1,248.00)	=		64
Adjusted family income.
Enter the amount from line 59			65
Base amount	-		66
Line 65 minus line 66 (if negative, enter "0")	=		67
Applicable Rate (%)	x		68
Multiply line 67 by line 68.	=		►	-		69
Line 64 minus line 69 (if negative, enter "0")		New Brunswick low-income tax reduction	=		►	-	70
Line 60 minus line 70 (if negative enter "0")	=		71

Step 5 - New Brunswick tax credits
Political contribution tax credit
New Brunswick political contributions made in 2020	6155		72
Credit calculated for line 73 on the Provincial Worksheet	(maximum $ 500.00)	-		73
Line 71 minus line 73 (if negative enter 0)	=		74

Labour-sponsored venture capital tax credit
Enter the credit amount from NB-LSVC-1 certificate(s).	(maximum = $ 2,000.00)	6167	-		•75
Line 73 minus line 74 (if negative, enter "0")	=		76

Small business investor tax credit
Enter the credit amount from Form T1258	-		77
Line 76 minus line 77 (if negative, enter "0") Enter the result on line 428 of your return.	New Brunswick Tax	=		78

Unused low-income tax reduction that can be claimed by your spouse or common-law partner
Amount from line 70			79
Amount from line 51	-		80
Line 79 minus line 80 (if negative enter 0)	Unused Amount	=		81

Line 5808 - Age amount
Maximum amount		1
Your net income from line 236 of your return			2
Base amount	-		3
Line 2 minus line 3 (if negative, enter "0")	=		4
Applicable rate (%)	x		5
Multiply line 4 by line 5.	=		►	-	6
Line 1 minus line 6 (if negative, enter "0")	=		7
Enter this amount on line 5808 of Form NB428.

Line 5820 - Amount for infirm dependants age 18 or older
Complete this calculation for each dependant.
Base amount			1
Dependant's net income (line 236 of his or her return)	-		2
Line 1 minus line 2 (if negative, enter "0")	(maximum $ 4,608.00)	=		3
If you claimed this dependant on line 5816, enter the amount claimed.	-		4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")	=		5
Enter on line 5820 of Form NB428 the total amount claimed for all dependants.

Line 5840 - Caregiver amount
Complete this calculation for each dependant.
Base amount		1
Dependant's net income (line 236 of his or her return)	-		2
Line 1 minus line 2 (if negative, enter "0")	(maximum $ 4,609.00)		=	3
If you claimed this dependant on line 5816, enter the amount claimed.	-		4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")	=		5
Enter on line 5840 of Form NB428 the total amount claimed for all dependants.

Line 5844 - Disability amount (for self)
(supplement calculation if you were under 18 years of age on December 31, 2020)
Maximum supplement		1
Total child care and attendant care expenses for you, claimed by you or by another person		2
Base amount	-		3
Line 2 minus line 3 (if negative, enter "0")	=		►	-	4
Line 1 minus line 4 (if negative, enter "0")	=		5
Enter on line 5844 of Form NB428 $ 7,900.00 plus the amount from line 5 (maximum $ 10,790.00), unless you are completing this chart to calculate the amount at line 5848.

Line 5848 - Disability amount transferred from a dependant
Complete this calculation for each dependant.
Base amount		1
If the dependant was under 18 years of age on December 31, 2020, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was 18 years of age or older, enter "0"	+		2
Add lines 1 and 2.	=		3
Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form NB428	+		4
Add lines 3 and 4.	=		5
Dependant's taxable income (line 260 of his or her return)	-		6
Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0") Enter on line 5848 of Form NB428 the amount from line 3 or line 7, whichever is less.	=		7
Enter on line 5848 of Form NB428 the total amount claimed for all disabled dependants.
If at the end of the year you and your dependant were not residents of the same province or territory, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim.

Line 5872 - Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant.
Medical expenses for other dependant		1
Enter $ 2,207.00 or 3% of the dependant's net income (line 236 of his or her return), whichever is less.	-	2
Line 1 minus line 2 (if negative, enter "0")	=	3
Enter on line 5872 of Form NB428 the total amount claimed for all dependants.

New Brunswick tuition and education amounts claimed by the student for 2020
Unused New Brunswick tuition and education amounts from your 2014 notice of assessment or notice of reassessment *		1
Eligible tuition fees paid for 2020	5914			2
Education amount for 2020: Use columns B and C of forms T2202A, TL11A, TL11B, and TL11C. Only one claim per month (maximum 12 months)
Enter the number of months from column B (do not include any month that is also included in column C).		x $ 120.00 =	5916	+		3
Enter the number of months from column C.		x $ 400.00 =	5918	+		4
Add lines 2, 3, and 4.	Total 2020 tuition and education amounts		=		►	+	5
Add lines 1 and 5.	Total available tuition and education amounts		=		6
Enter the amount of your taxable income from line 260 of your return if it is $ 39,973.00 or less. If your taxable income is more than $ 39,973.00, enter instead the result of the following calculation: amount from line 40 of your Form NB428 divided by 9.68%.			7
Total of lines 5804 to 5848 of your Form NB428	-		8
Line 7 minus line 8 (if negative, enter "0")	=		9
Unused New Brunswick tuition and education amounts claimed for 2020: Enter the amount from line 1 or line 9, whichever is less.	-		►			10
Line 9 minus line 10	=		11
2020 tuition and education amounts claimed for 2020: Enter the amount from line 5 or line 11, whichever is less.	+		12
Add lines 10 and 12. Enter this amount on line 5856 of your Form NB428.	New Brunswick tuition and education amounts claimed by the student for 2020		=		13
Transfer/Carryforward of unused amount
Amount from line 6		14
Amount from line 13		-		15
Line 14 minus line 15		Total unused amount	=		16
If you are transferring an amount to another individual, continue on line 17. Otherwise, enter the amount from line 16 on line 21.
	I am transferring an amount to another individual
Enter the amount from line 5	(maximum $ 1.00)		17
Amount from line 12		18
Line 17 minus line 18 (if negative, enter "0")	Maximum transferable		19
You can transfer all or part of the amount on line 19 to your spouse or common-law partner, to his or her parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and specify the provincial amount that you are transferring to him or her on Form T2202A, TL11A, TL11B, or TL11C. Enter the amount on line 20 below.
Note: If you have a spouse or common-law partner, special rules may apply. Read line 5856 in the forms book.
Enter the amount you are transferring (cannot be more than line 19).	Provincial amount transferred	5920	-		20
Line 16 minus line 20	Unused provincial amount available to carry forward to a future year		=		21
The person claiming the transfer should not attach this schedule to his or her return.

Amounts Transferred From Your Spouse or Common-Law Partner
Age amount (if your spouse or common-law partner was 65 years of age or older in 2020): If his or her net income is $ 35,471.00 or less, enter $ 4,765.00. Otherwise, enter the amount from line 5808 of his or her Form AB428.	5902			1
Pension income amount: Enter the amount from line 5836 of his or her Form AB428.	(maximum = $ 1,000.00)	5905	+		2
Disability amount: Enter the amount from line 5844 of his or her Form AB428.	5907	+		3
Tuition and education amounts: Enter the provincial amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.	5909	+		4
Add lines 1 to 4	=		5
Spouse's or common-law partner's taxable income: Enter the amount from line 260 of his or her return if it is $ 40,492.00 or less. If the taxable income is more than $ 40,492.00, enter instead the result of the following calculation: amount from line 39 of his or her Form AB428 divided by %.		6
Enter the total of lines 5804, 5824, 5828, 5832, 5829, and 5833 of his or her Form AB428 plus line 13 of his or her Schedule AB(S11).	-		7
His or her adjusted taxable income: Line 6 minus line 7 (if negative, enter "0")	5912	=		►	-		8
Line 5 minus line 8 (if negative, enter "0") Enter this amount on line 5864 of your Form AB428.		Provincial amounts transferred from your spouse or common-law partner		=		9

Your Circumstances
Self Employed?
Disabled?
Over 65?
Dependants?

Your Spouse
Marital Status
Spouse Disabled?

Your Children
Children
Disabled Children

Enter the figures from your Information slips (T4, T4a and other slips)
T3	Statement of Trust Income Allocations and Designations
T4	Statement of Remuneration Paid
T4A	Statement of Pension, Retirement, Annuity, and Other Income
T4A(OAS)	Statement of Old Age Security
T4A(P)	Statement of Canada Pension Plan Benefits
T4E	Statement of Employment Insurance and Other Benefits
T4RIF	Statement of income from a Registered Retirement Income Fund
T4RSP	Statement of RRSP Income
T5	Statement of Investment Income
T5007	Statement of Benefits
T5008	Statement of Securities Transactions
RC62	Universal child care benefit statement
RC210	Working Income Tax Benefit advance payments statement

T4 [Statement of Remuneration Paid]
Box 14	Employment Income: Enter on line 101
Box 16	Employee's CPP contributions
Box 17	Employee's QPP contributions
Box 18	Employee's EI premiums: Populates line 312
Box 20	RPP contributions
Box 22	Income tax deducted
Box 24	EI insurable earnings
Box 26	CPP/QPP pensionable earnings
Box 42	Commissions included on Employment income
Box 44	Union dues: Populates line 212
Box 46	Charitable donations: Populates line 349
Box 52	Pension adjustment: Populates line 206
Box 55	Employee's PPIP premiums
Box 56	PPIP insurable earnings

T4A [Statement of Pension, Retirement, Annuity, and Other Income]
Box 016	Pension or superannuation
Box 018	Lump-sum payments
Box 020	Self-employed commissions
Box 022	Income tax deducted
Box 024	Annuities
Box 032	Registered pension plan deduction
Box 034	Pension adjustment
Box 048	Fees for services

T4A(OAS) [Statement of Old Age Security]
Box 18	Taxable pension paid
Box 20	Overpayment recovered
Box 21	Net supplements paid
Box 23	Quebec income tax deducted
Box 22	Income tax deducted

T4A(P) [Statement of Canada Pension Plan Benefits]
Box 20	Taxable CPP benefits
Box 21	Number of months disability
Box 22	Income tax deducted
Box 13	Onset or effective date
Box 14	Retirement benefit
Box 15	Survivor benefit
Box 16	Disability benefit
Box 17	Child benefit
Box 18	Death benefit
Box 19	Post-retirement benefit
Box 23	Number of months retirement

T4E [Statement of Employment Insurance and Other Benefits]
Box 7	Repayment rate
Box 14	Total benefits paid
Box 15	Regular and other benefits paid
Box 17	Employment benefits and support measures paid
Box 20	Taxable tuition assistance
Box 21	Non-taxable tuition assistance
Box 22	Income tax deducted
Box 23	Quebec income tax deducted
Line 4	EI benefits repayment from line 4

T4RIF [Statement of income from a Registered Retirement Income Fund]
Box 16	Taxable amounts
Box 18	Deceased
Box 20	Deregistration
Box 22	Other income or deductions
Box 24	Excess amount
Box 26	Spousal or common-law partner RRIF
Box 32	Spousal or common-law partner RRIF
Box 28	Income tax deducted
Box 30	Year/month/day
Box 35	Transfers on breakdown of marriage or common-law partnership
Box 36	Tax-paid amount

T4RSP [Statement of RRSP Income]
Box 16	Annuity payments
Box 18	Refund of Premiums
Box 20	Refund of excess contributions
Box 22	Withdrawal and commutation payments
Box 24	Contributor spouse or Common-law partner
Box 36	Contributor spouse or Common-law partner
Box 25	LLP withdrawal
Box 26	Amounts deemed received on deregistration
Box 27	HBP withdrawal
Box 28	Other income or deductions
Box 30	Income tax deducted
Box 34	Amounts deemed received on death
Box 35	Transfer on breakdown of marriage or common-law partnership
Box 40	Tax-paid amount

T5 [Statement of Investment Income]
Box 10	Dividends from Canadian corporations other than eligible dividends
Box 11	Dividends from Canadian corporations other than eligible dividends
Box 12	Dividends from Canadian corporations other than eligible dividends
Box 13	Interest from Canadian sources
Box 18	Capital gains dividends
Box 24	Eligible dividends from Canadian corporations
Box 25	Eligible dividends from Canadian corporations
Box 26	Eligible dividends from Canadian corporations
Box 14	Other income from Canadian sources
Box 15	Foreign income
Box 16	Foreign tax paid
Box 17	Royalties from Canadian sources
Box 19	Accrued income: Annuities

T5007 [Statement of Benefits]
Box 10	Workers' compensation benefits
Box 11	Social assistance payments or provincial

T5008 [Statement of Securities Transactions]
Box 20	Adjusted Cost Base

T3 [Statement of Trust Income Allocations and Designations]
Box 23	Dividends from Canadian corporations
Box 49	Dividends from Canadian corporations
Box 32	Dividends from Canadian corporations
Box 50	Dividends from Canadian corporations
Box 39	Dividends from Canadian corporations
Box 51	Dividends from Canadian corporations
Box 21	Capital gain
Box 30	Capital gains eligible for deduction
Box 26	Other income
Box 22	Lump-sum pension income
Box 24	Foreign business income
Box 25	Foreign non-business income
Box 31	Qualifying pension income
Box 33	Foreign business income tax paid
Box 34	Foreign non-business income tax paid
Box 35	Eligible death benefits
Box 37	Insurance segregated fund net capital losses
Box 38	Part XII.2 tax credit
Box 40	Investment tax credit
Box 41	Investment tax credit
Box 42	Amount resulting in cost base adjustment
Box 45	Other credits
Box 46	Pension income qualifying for an eligible annuity for a minor
Box 47	Retiring allowance qualifying for transfer to an RPP or RRSP
Box 48	Eligible amount of charitable donations

RC62 [Universal child care benefit statement]
Box 10	Total benefit paid
Box 12	Repayment of previous-year benefits

RC210 [Working Income Tax Benefit advance payments statement]
Box 10	Total benefit paid

Income

Sc3	Schedule 3: Capital Gains (or Losses)
Sc4	Schedule 4: Investment Income [ Lines: 120, 121, 180, 221 ]
150	T1 General: Total Income
236	T1 General: Net Income
235	Federal Worksheet: Social Benefits Repayment Calculator
260	T1 General: Taxable Income
Sc1	Schedule 1: Federal tax on taxable income
350	Total Non Refundable Tax Credits
423	Schedule 1-A: Family Tax Cut I am eligible for Family Tax Cut and wish to include in this calculation
420	Schedule 1: Net federal tax
428	New Brunswick Tax and Credits [ Use New Brunswick Tab to calculate ]
430	Schedule 13: Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
452	Refundable medical expense supplement
453	Schedule 6: Working Income Tax Benefit
484	T1 General: Refund or balance owing	$9733.92

Step 1 - Calculating your working income and adjusted family net income
Do you have an eligible dependant?	381	No
Do you have an eligible spouse?	382	No

Part A - Working income
Complete columns 1 and 2 if you had an eligible spouse on December 31,2020. Otherwise, complete column 1 only.	Column 1 - You		Column 2 - Your eligible spouse
Employment income and other employment income reported on line 101				3			3
and line 104 of the return	383	+		4	383	+	4
Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return ( Calculated as $0 ). Exclude any losses and income from a communal organization and enter the figure		+		5		+	5
Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer	385	+		6	386	+	6
Add lines 3 to 6. Enter the amount even if the result is "0".		=		7	387	=	7
Add the amounts from line 7 in columns 1 and 2.			Working income		8
Part B - Adjusted family net income
Net income amount from line 236 of the return		=		9			9
Tax-exempt part of all income earned or received on a reserve less the deductions related to that income, or an allowance received as an emergency volunteer	388	+		10	389	+	10
Total of universal child care benefit (UCCB) repayment (line 213 of the return) and registered disability savings plan (RDSP) income repayment (included on line 232 of the return)		+		11		+	11
Add lines 9, 10, and 11.		=		12		=	12
Total of UCCB (line 117 of the return) and RDSP income (line 125 of the return)		=		13		-	13
Line 12 minus line 13 (if negative, enter "0")		=		14	390	=	14
Add the amounts from line 14 in columns 1 and 2.			Adjusted family net income		15

Check if you are you claiming the basic WITB?	391		If yes, complete Step 2 below.
Are you claiming the WITB disability supplement for yourself?	392	No	if yes, complete Step 3 below
Does your eligible spouse qualify for the disability amount for himself or herself?	394	No	If yes, he or she must complete steps 1 and 3 on a separate Schedule 6.

Step 2 - Calculating your basic WITB
You had neither an eligible spouse nor an eligible dependant [ change setting under You tab ]. Note: If you had an eligible spouse, only one of you can claim the basic WITB. However, the individual who received the WITB advance payments for2020 is the individual who must claim the basic WITB for the year. If you had an eligible dependant, only one individual can claim the basic WITB for that same eligible dependant.
		Sub-Totals			Calculated
Amount from line 8 in Step 1			16
Base Amount	-		17
Line 16 minus line 17 (if negative, enter "0")	=		18
Rate	x		%	19
Multiply line 18 by line 19.	=		20
You had neither an eligible spouse nor an eligible dependant [ change setting under You tab ].			21
Amount from line 20 or line 21, whichever is less			►		22
Amount from line 15 in Step 1			23
Base amount: You had neither an eligible spouse nor an eligible dependant [ change setting under You tab ].	-		24
Line 23 minus line 24 (if negative, enter "0")	=		25
Rate	x		%	26
Multiply line 25 by line 26.			►	-		27
Line 22 minus line 27 (if negative, enter "0") Enter the amount from line 28 on line 453 of your return unless you complete Step 3.				=		28

Step 3 - Calculating your WITB disability supplement
If you had an eligible spouse, only one of you can claim the basic WITB. However, the individual who received the WITB advance payments for2020 is the individual who must claim the basic WITB for the year. If you had an eligible dependant, only one individual can claim the basic WITB for that same eligible dependant.
		Sub-Totals			Calculated
Enter the amount from line 7 in column 1 of Step 1.			29
Base Amount	-		30
Line 29 minus line 30 (if negative, enter "0")	=		31
Rate	x		%	32
Multiply line 31 by line 32.	=		33
Amount from line 33 or $ 508.00, whichever is less			►		34
Amount from line 15 in Step 1			35
Base amount: You had neither an eligible spouse nor an eligible dependant [ change setting under You tab ].	-		36
Line 35 minus line 36 (if negative, enter "0")	=		37
Rate: You had neither an eligible spouse nor an eligible dependant [ change setting under You tab ].	x		%	38
Multiply line 37 by line 38.	=		►	-		39
Line 34 minus line 39 (if negative, enter "0")				=		40
If you completed Step 2, enter the amount from line 28. Otherwise, enter "0".				+		41
Add lines 40 and 41. This amount will automatically be added to line 453 of your return.				=		42

Welcome to the New Brunswick Tax Return Calculator

You are currently viewing a tax return estimation for an individual, employed in New Brunswick, earning an annual income of $ 45,000.00. This is a generic tax return illustration but you can alter the setting to refine the tax return calculator and produce a tax estimate that is relevant to your personal family, employment and health status.

To calculate your tax return for an annual income of $ 45,000.00, simply follow the step by step tax return guide below. Please do get in touch if you have any feedback or suggestions on how we can improve the free tax return calculator for New Brunswick. We depend on your support and feedback to ensure e the tax tool remains relevant and supports your needs.

Quick Guide to Using the New Brunswick Tax Return Calculator

Select Province and enter your Annual salary. The Tax Calculator will automatically update your Tax Return Estimate
Use advanced features for personal tax calculation, each advanced tax tab [You, slips, Province etc..] should be completed in order from left to right. The Tax Calculator will automatically update your Tax Return Estimate

You: allows you to enter your family, work and physical status. These element affect how your entitlement to refundable and non-refundable tax credits are calculated.
Slips: allows you to enter information directly from your T-Slips. The T-Slip section is where you will enter the majority of your finance information, this makes it easier for you to calculate your tax return as the calculator will automatically transpose the information from your T-Slips to the relevant Schedule for automated Tax Return calculation.
Province: contains specific Provincial refundable and non-refundable tax credits and any specialised taxes which either replace or compliment standard Federal taxes
Donations: allows you to calculate the tax relief on your annual donations
Education: allows you to factor in your Educational costs and tax metrics
General: allows you to calculate general tax metrics which don't fall within any other tax category
Insurance: allows you to calculate self-employed related insurance tax relief
Medical: allows you to factor in medically related tax relief
Pension: allows you to calculate and maximise the tax relief on your retirement savings
Political: allows you to deduct the relevant amount of tax relief for your political donations
Tax: allows you to include tertiary taxes which attract tax deductions when filing your annual return
Voluntary: allows for tax relief associated with specific voluntary activities
Disability: allows you to factor in disability amounts for yourself, your spouse or/and your dependents
Income: allows you to edit your income and calculate your final tax refund or balance owing

Instant Federal and Province Tax Calculation (2025/26 Tax Year)
The red keyboard icon adjacent an input indicates that a separate Tax line Calculator is available for you to use to calculate the right amount for your tax return. You can either type directly into the form field or click on the red keyboard to use the sub tax calculator to calculate the specific line for you.

Note that the Tax Return Calculator is provided free of charge as a tool for you to estimate your tax returns, whilst we aim for 100% accuracy we make no guarantee of the accuracy of this tool. Always consult a qualified accountant or tax specialist. If you spot an error or encounter a bug, please contact us, this tool is designed for you and others like you, your feedback helps support future developments and updates..

Your taxable income from line 260 of your return.													31
	Line 31 is $ 40,492.00 or less		Line 31 is more than $ 40,492.00 but not more than $ 80,985.00		Line 31 is more than $ 80,985.00 but not more than $ 131,664.00		Line 31 is more than $ 131,664.00 but not more than $ 150,000.00		Line 31 is more than $ 150,000.00 but not more than $ 250,000.00		Line 31 is more than $ 250,000.00
The amount from line 31													32
	-		-		-		-		-		-		33
Line 32 minus line 33 (cannot be negative)	=		=		=		=		=		=		34
	x	%	x	%	x	%	x	%	x	%	x	%	35
Multiply line 34 by line 35	=		=		=		=		=		=		36
	+		+		+		+		+		+		37
New Brunswick tax on taxable income	=		=		=		=		=		=		38

Calculate the amount to enter on line 6152 of Form NB428 by completing one of the following two calculatioNB:
If you entered an amount on line 120 but no amount on line 180 of your return, complete the following:
Line 120 of your return		x 12%	=
Enter this amount on line 6152 of Form NB428.
If you entered amounts on lines 180 and 120 of your return, complete the following:
Line 120 of your return	1
Line 180 of your return	2	x 4%	=	3
Line 1 minus line 2	4	x 12%	=	5
Add lines 3 and 5.				6
Enter this amount on line 6152 of Form NB428.

If your total political contributions (line 72 of Form NB428) were more than $ 1,075.00, enter $ 500.00 on line 73 of Form NB428.
Otherwise enter the amount on line 72 here:
	Line 72 is $ 200.00 or less		Line 72 is more than $ 200.00 but not more than $ 550.00		Line 72 is more than $ 550.00
Total Contributions							1
	-		-		-		2
Line 1 minus line 2 (cannot be negative)	=		=		=		3
	x	%	x	%	x	%	4
Multiply line 3 by line 4 (%)	=		=		=		5
	+		+		+		6
Add lines 5 and 6.	=		=		=		7
Enter this amount on line 73 of Form NB428.

		Supplier or contractor
row	Date on sales slip or contract	Name	GST/HST No. (if applicable)	Description		Amount paid (including all applicable taxes)
1
2						+
3						+
4						+
5						+
6						+
7						+
8						+
9						+
10						+
11						+
12						+
13						+
14						+
15						+
16						+
17						+
				Total eligible expenses		=	1
Amount of government assistance received or receivable included in the amount on line 1						-	2
Line 1 minus line 2				(maximum $ 10,000.00)		=	3
Amount of eligible expenses included in the amount entered on line 1 that is claimed by other eligible individuals						-	4
Line 3 minus line 4				Home renovation expenses	6036	=	5
Applicable rate (%)						x	6
Line 5 multiplied by line 6. Enter this amount on line 479 of your return.				New Brunswick Seniors' Home Renovation Tax Credit		=	7

	You had neither an eligible spouse nor an eligible dependant	You had an eligible spouse or an eligible dependant
Basic WITB. Adjusted family net income (line 15 in Step 1)	less than $ 18,292.00	less than $ 28,209.00
WITB disability supplement (you qualify for the disability amount) Adjusted family net income (line 15 in Step 1)	less than $ 21,681.00	less than $ 31,595.00
WITB disability supplement (you had an eligible spouse and both of you qualify for the disability amount) Adjusted family net income (line 15 in Step 1)		less than $ 34,982.00

NB New Brunswick Tax Return Calculator 2025 / 2026

Canada Pension Plan Contributions and Overpayment

Federal Tax Form Calculation (simplified)

Federal Tax Form Calculation (full)

Provincial Tax Calculation (simplified)

Provincial Tax Calculation (full)

User Friendly Canadian Tax Calculation and explanation

Combined Provincial and Federal Tax Calculation (simplified)

Combined Provincial and Federal Tax Calculation (full)

Tax Return Line Audit

2020 Tax Worksheet and Tax Form Attachments

2020 Tax Calculated Line Amounts

Welcome to the New Brunswick Tax Return Calculator

Quick Guide to Using the New Brunswick Tax Return Calculator

Read the conditions for line 452 in the guide to determine if you can claim this credit
Your net income from line 236 of your return		1
Net income of your spouse or common-law partner from page 1 of your return	+	2
Add lines 1 and 2	=	►		3
Universal child care benefit (UCCB) (line 117 of your return) or the benefit of your spouse or common-law partner from page 1 of your return		4
Registered disability savings plan (RDSP) income (line 125 of your and your spouse's or common-law partner's returns)	+	5
Add lines 4 and 5	=	►	-	6
Line 3 minus line 6			=	7
UCCB repayment (line 213 of your return Calculated at $0 ]) plus the UCCB repayment of your spouse or common-law partner from page 1 of your return		8
RDSP income repayment (included in the amount on line 232 of your and your spouse's or common-law partner's returns)	+	9
Add lines 8 and 9	=	►	+	10
Adjusted family net income: add lines 7 and 10.			=	11
Base Amount			-	12
Line 11 minus line 12 (if negative, enter "0")			=	13
$ 1,172.00 or 25% of the total of line 215 (of your return) and line 332 (of Schedule 1), whichever is less.				14
Multiply the amount on line 13 by 5%.			-	15
Line 14 minus line 15 (if negative, enter "0") Enter this amount on line 452 of your return.			=	16

Net self-employment income
Enter the total amounts from line 122 and lines 135 to 143 of your return ( Calculated as $0 ). If you have self-employment income for which you received a T4 slip, with EI premiums shown in box 18, do not include any net income (or loss) you reported on lines 135 to 143 from that T4 slip (see note(a) below).	(if negative, enter "0")			1
If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40% of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips ( Calculated as $45000 ) from that corporation unless note(b) below applies.		5493	+	2
If you are a registered Indian, or person entitled to be registered under the Indian Act, and you earned tax-exempt, self-employment income on a reserve in Canada, enter your total tax-exempt self-employment income.		5494	+	3
Add lines 1, 2, and 3			=	4
If your total EI premiums from box 18 and box 55 of all your T4 slips is $930.60 or more, you do not have to pay any premiums on your self-employment and other eligible earnings. Enter "0" on line 10 and attach a copy of this schedule to your return.
Maximum insurable earnings				5
Total EI insurable earnings
Enter the total amount from box 24 of all your T4 slips ( Calculated as $0 ). If box 24 is blank, use the amount from box 14 ( Calculated as $45000 ), unless box 28 indicates that the T4 earnings are EI-exempt. If you have employment income for which you did not get a T4 slip, also enter that amount.		5478	-	6
Line 5 minus line 6 (if negative, enter "0")			=	7
Enter the amount from line 4 or line 7, whichever is less.				8
EI premium rate (%)			x	9
EI premiums payable on self-employment and other eligible earnings
Multiply line 8 by line 9.	(maximum $930.60)		=	10
Enter the amount from line 10 on line 317 of your Schedule 1 and on line 430 of your return.

Calculated Federal Tax on Taxable income based online 260.	Line 260 is $ 45,282.00 or less		Line 260 is more than $ 45,282.00 but not more than $ 90,563.00	Line 260 is more than $ 90,563.00 but not more than $ 140,388.00	Line 260 is more than $ 140,388.00 but not more than $ 200,000.00	Line 260 is more than $ 200,000.00
Amount from line 260							37
	-		-	-	-	-	38
Line 37 minus line 38 (cannot be negative)	=		=	=	=	=	39
	x	15%	x	x	x	x	40
Multiply line 39 by line 40	=		=	=	=	=	41
	+		+	+	+	+	42
Add lines 41 and 42	=		=	=	=	=	43

	Column 1 - You		Column 2 Eligible spouse or common-law partner
Enter the tax on taxable income from line 43 of Schedule 1.		1			1
Enter the total non-refundable tax credits from line 35 of Schedule 1.	-	2	496		2
Line 1 minus line 2 (if negative, enter "0")	=	3		=	3

Enter the spouse or common-law partner amount from line 303 of your or your spouse's or common-law partner's Schedule 1.				1
Family caregiver amount			2
Enter the net income of the infirm individual being claimed for the spouse or common-law partner amount (line 236 of his or her return).		3
Base Amount	-	4
Line 3 minus line 4 (if negative, enter "0")	=	►=	5
Line 2 minus line 5 (if negative, enter "0")		=	►-	6
Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 13 in Step 2			=	7


		Column 1 - You		Column 2 Eligible spouse or common-law partner
Taxable income from line 260 of the return.			4	497		4
Enter the difference between the highest and lowest taxable income amounts that you reported at line 4.	x50%=	5
Enter the amount from line 5 or $ 50,000.00, whichever is less, in the column with the higher income at line 4. Enter "0" in the other column.		-	6		-	6
Lines 4 minus line 6		=	7		=	7
Enter the amount from line 5 or $ 50,000.00, whichever is less, in the column with the lower income at line 4. Enter "0" in the other column.		+	8		+	8
Add lines 7 and 8.	Adjusted taxable income	=	9		=	9
Tax on adjusted taxable income (use charts 1 and 2 on the next page)			10			10
Enter the amount from line 2.		-	11		-	11
Line 10 minus line 11 (if negative, show it in brackets)		=	12		=	12
Spouse or common-law partner amount from line 303 of Schedule 1. (Note: If the claim on line 303 includes the family caregiver amount, use chart 3 on the next page to calculate the amount to enter on this line.)			13	498		13
Enter the amounts transferred from your spouse or common-law partner from line 326 of Schedule 1. If this amount includes a transfer of tuition, education, and textbook amounts on line 360 of Schedule 2, reduce the amount to be claimed on this line by the amount from line 326 or line 360, whichever is less.		+	14	499	+	14
Add lines 13 and 14.		=	15		=	15
Federal non-refundable tax credit rate (%)		x	16		x	16
Multiply line 15 by line 16.	Adjustment to non-refundable tax credits	=	17		=	17
Enter the amount from line 12 (if negative, show it in brackets).			18			18
If the amount on line 18 is positive, add lines 17 and 18. If the amount on line 18 is in brackets (negative), subtract line 18 from line 17 (if the result is negative, enter "0").	Adjusted federal tax after income sharing	=	19		=	19

Add the amounts from line 3 in columns 1 and 2.	Combined tax before income sharing		20		20
Add the amounts from line 19 in columns 1 and 2.	Combined adjusted tax after income sharing	-	21	-	21
Line 20 minus line 21 (if negative, enter "0")		=	22	=	22
Enter the amount from line 22 or $ 2,000.00, whichever is less. Also enter this amount on line 423 of Schedule 1.	Family Tax Cut		23		23

Your adjusted taxable income from line 9 above.											1
Calculated Federal Tax on Taxable income based online on line 1 above.		Line 1 is $ 45,282.00 or less		Line 1 is more than $ 45,282.00 but not more than $ 90,563.00		Line 1 is more than $ 90,563.00 but not more than $ 140,388.00		Line 1 is more than $ 140,388.00 but not more than $ 200,000.00	Line 1 is more than $ 200,000.00
Enter the amount from line 1.										2
	-		-		-		-			3
Line 2 minus line 3 (cannot be negative)	=		=		=		=			4
	x		x		x		x			5
Multiply line 4 by line 5.	=		=		=		=			6
	+		+		+		+			7
Add lines 6 and 7. This amount is automatically added on line 10 above.	=		=		=		=			8

Your spouse's or common-law partner's adjusted taxable income from line 9 above.											1
Calculated Federal Tax on Taxable income based online on line 1 above.		Line 1 is $ 45,282.00 or less		Line 1 is more than $ 45,282.00 but not more than $ 90,563.00		Line 1 is more than $ 90,563.00 but not more than $ 140,388.00		Line 1 is more than $ 140,388.00 but not more than $ 200,000.00	Line 1 is more than $ 200,000.00
Enter the amount from line 1.										2
	-		-		-		-			3
Line 2 minus line 3 (cannot be negative)	=		=		=		=			4
	x		x		x		x			5
Multiply line 4 by line 5.	=		=		=		=			6
	+		+		+		+			7
Add lines 6 and 7. This amount is automatically added on line 10 above.	=		=		=		=			8

Federal tax on taxable income							44
Federal tax on split income (from line 5 of Form T1206)					424	+	•45
Add lines 44 and 45					404	=	►		46
Enter your total federal non-refundable tax credits from line 35 in step 1					350		47
Family tax cut (attach Schedule 1-A)					423	+	•48
Federal dividend tax credit					425	+	•49
Overseas employment tax credit (attach Form T626)					426	+	50
Minimum tax carryover (attach Form T691)					427	+	•51
Add lines 47 to 51						=	►	-	52
Line 46 minus line 52 (if negative, enter "0")					Basic Federal Tax		429	=	53
Federal foreign tax credit (attach Form T2209)							405	-	54
Line 53 minus line 54 (if negative, enter "0")					Federal Tax		406	=	55
Total federal political contributions (attach receipts)				409	56
Federal political contribution tax credit (use the federal worksheet)			(maximum $650)		410		•57
Investment tax credit (attach Form T2038(IND))					412	+	•58
Labour-sponsored funds tax credit	Net Cost	413	Allowable credit		414	+	•59
Add lines 57, 58 and 59					416	=	►	-	60
Line 55 minus line 60 (if negative, enter "0") If you have an amount on line 45 above, see Form T1206.							417	=	61
Working income tax benefit advance payments received (box 10 of the RC210 slip)							415	+	•62
Special taxes (see line 418 in the guide)							418	+	63
Add lines 61, 62, and 63. Enter this amount on line 420 of your return.							420	=	64

1. Qualified small business corporation shares
(Report, in 3 below, publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares.) Note: If you have a business investment loss, see line 217 in the guide. Key: (1) Year of Acquisition (2) Proceeds of disposition (3) Adjusted cost base (4) Outlays and expenses (from dispositions)
	(1)		(2)		(3)	(4)

Total		106			Gain (or loss)		107
2. Qualified farm or fishing property
							274		A
							+		B
Total: line +B		109			Gain (or loss): line A + B		110	+
							275		C
							+		D
Total: line C + D		123			Gain (or loss): line C plus line D		124	+
3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares
Use to report capital gains (or losses) shown on T5, T5013, T4PS, and T3 information slips on line 174 or line 176.

Total		131			Gain (or loss)		132
4. Real estate, depreciable property, and other properties
							+
Total		136			Gain (or loss)		138	+
5. Bonds, debentures, promissory notes, and other similar properties

Total		151			Gain (or loss)		153	+
6. Other mortgage foreclosures and conditional sales repossessions
							+
Total		154			Gain (or loss)		155	+
7. Personal-use property (full description)
							+
Gain (or loss):						158	+
8. Listed personal property (LPP) (full description)
							+
Note: You can apply LPP losses only against LPP gains. [Subtract: unapplied LPP losses from other years]								-
Net gain only							159	+
Add lines 107, 110, 124, 132, 138, 153, 155, 158, and 159.				Total of gains (or losses) of qualified properties and other properties				=	E
The amount from line E above.					F
Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in number 3 above)							161	-	G
F - G								=	H
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made before April 21, 2020 (for details, see Form T657)				276					I
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made after April 20, 2020 (for details, see Form T657)					+				J
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property for the year. [Line I plus line J]				173	=				K
T5, T5013, and T4PS information slips â€" Capital gains (or losses)							174	+	L
T3 information slips â€" Capital gains (or losses)							176	+	M
Add lines H, L, and M								=	N
Capital loss from a reduction in your business investment loss							178	-	O
Total of all gains (or losses) before reserves: line N minus line O							191	=	P
Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it)							192	+	Q
Total capital gains (or losses): line P plus line Q							197	=	R
Multiply the amount on line 197 by 50%. Enter the taxable capital gains on line 127 of your return. If it is a net capital loss, see line 127 in the guide.				Taxable capital gains (or net capital loss) in 2020			199	=
Extract from the General Income Tax and Benefit Guide: Line 127 â€" Taxable capital gains You may have a capital gain or loss when you dispose of property, such as when you sell real estate or shares (including those in mutual funds). Generally, if the total of your gains for the year is more than the total of your losses, you have to report 50% of the difference as income. However, if the total of your losses for the year is more than the total of your gains, your losses for the year is more than the total of your gains, you cannot deduct the difference on your return for the year.

Note: This worksheet is shown purely for your reference. All the fileds in this frm are populated from Slips and other areas of the tax return calculator. See specific lines for more information.
Old age security pension (box 18 of the T4A(OAS) slip)				1
Net federal supplements (box 21 of the T4A(OAS) slip)			+	2
Add lines 1 and 2			=	3
Overpayment of old age security benefits recovered (box 20 of your T4A(OAS) slip)			-	4
Line 3 minus line 4 (if negative, enter "0")				5
This is your net income before adjustments. [From line 234]				6
EI benefits repayment from line 4 of the chart on your T4E slip (if any)		7
Universal child care benefit (UCCB) (line 117 of your return)	+	8
Registered disability savings plan (RDSP) income (line 125 of your return)	+	9
Add lines 7, 8 and 9.	=	►	-	10
Line 6 minus line 10			=	11
UCCB repayment (line 213 of your return)		12
RDSP income repayment	+	13
Add lines 12 and 13	=	►	+	14
Add lines 11 and 14			=	15
Base amount			-	16
Line 15 minus line 16 (if negative, enter "0")			=	17
Multiply the amount on line 17 by 15%			=	18
Enter the amount from line 5 or line 18, whichever is less				19
Enter the amount from line 7 above (if any)			+	20
Add lines 19 and 20. Enter this amount on lines 235 and 422 of your return			=	21

I â€" Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
Taxable amount of dividends other than eligible dividends (specify):			1
		+	2
		+	3
Add lines 1 to 3, and enter this amount on line 180 of your return.	180	=	4
Taxable amount of eligible dividends (specify):		+	5
		+	6
		+	7
Add lines 4 to 7, and enter this amount on line 120 of your return.	120	=
II â€" Interest and other investment income
Specify:
		+
Income from foreign sources (specify):		+
This amount will automatically be added to line 121 of your return.	121	=
III â€" Carrying charges and interest expenses
Carrying charges (specify):
Interest expenses (specify):		+
This amount will automatically be added to line 221 of your return.	221	=

Employment income (Complete box 14 of T4 slip on Slips tab)					101
Commissions included on line 101 (box 42 of all T4 slips)			102
Wage loss replacement contributions (see line 101 in the guide)			103
Other employment income					104	+
Old age security pension (box 18 of the T4A(OAS) slip)					113	+
CPP or QPP benefits (box 20 of the T4A(P) slip)					114	+
Disability benefits included on line 114 (box 16 of the T4A(P) slip)			152
Other pensions and superannuation					115	+
Elected split-pension amount (attach Form T1032)					116	+
Universal child care benefit (UCCB)					117	+
UCCB amount designated to a dependant			185
Employment insurance and other benefits (box 14 of the T4E slip)					119	+
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) [ Use Schedule 4 calculator ]					120	+
Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations [ Use Schedule 4 calculator ]			180
Interest and other investment income (attach Schedule 4) [ Use Schedule 4 calculator ]					121	+
Net partnership income: limited or non-active partners only					122	+
Registered disability savings plan income					125	+
Rental Income	Gross	160	Net		126	+
Taxable capital gains (use Schedule 3 Calculator)					127	+
Support payments received	Total	156	Taxable amount		128	+
RRSP income (from all T4RSP slips)					129	+
Other Income	Specify:				130	+
Self-employment income
Business Income	Gross	162	Net		135	+
Professional Income	Gross	164	Net		137	+
Commission Income	Gross	166	Net		139	+
Farming Income	Gross	168	Net		141	+
Fishing Income	Gross	170	Net		143	+
Workers' compensation benefits (box 10 of the T5007 slip)			144
Social assistance payments			145	+
Net federal supplements (box 21 of the T4A(OAS) slip)			146	+
Add lines 144, 145, and 146 (see line 250 in the guide).				=	►147	+
Add lines 101, 104 to 143, and 147.			This is your total income.		150	=

Enter your total income from line 150.						150
Pension adjustment(box 52 of all T4 slips and box 034 of all T4A slips)			206
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips)				207
RRSP/pooled registered pension plan (PRPP) deduction (see the Pension tab to calculator line 208 [ Schedule 7 ]. Attach receipts to your return)				208	+
PRPP employer contributions (amount from your PRPP contribution receipts - Enter figures in Schedule 7 (line 208 Calculator) under the Pension tab)			205
Deduction for elected split-pension amount (attach Form T1032)				210	+
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts)				212	+
Universal child care benefit repayment (box 12 of all RC62 slips)				213	+
Child care expenses (attach Form T778)				214	+
Disability supports deduction				215	+
Business investment loss	Gross	228	Allowable Deduction	217	+
Moving Expenses				219	+
Support Payments Made	Total	230	Allowable Deduction	220	+
Carrying charges and interest expenses (attach Schedule 4). [ Use Schedule 4 calculator ]				221	+
Deduction for CPP or QPP contributions on self-employment and other earnings(attach Schedule 8 or Form RC381, whichever applies) [Use Line 308 Calculator in Pension Tab]				222	+	.
Exploration and development expenses (attach Form T1229)				224	+
Other employment expenses				229	+
Clergy residence deduction				231	+
Other Deductions	Specify:			232	+
Add lines 207, 208, 210 to 224, 229, 231, and 232.				233	=	►	-
Line 150 minus line 233 (if negative, enter "0")				This is your net income before adjustments.		234	-
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide) Use the federal worksheet to calculate your repayment.						235	-	o
Line 234 minus line 235 (if negative, enter "0") If you have a spouse or common-law partner, see line 236 in the guide.				This is your net income		236	=

Canadian Forces personnel and police deduction (box 43 of all T4 slips)	244	+
Employee home relocation loan deduction (box 37 of all T4 slips)	248	+
Security options deductions	249	+
Other payments deduction (if you reported income on line 147, see line 250 in the guide)	250	+
Limited partnership losses of other years	251	+
Non-capital losses of other years	252	+
Net capital losses of other years	253	+
Capital gains deduction	254	+
Northern residents deductions (attach Form T2222)	255	+
Additional deductions (Specify on your Return)	256	+
Add lines 244 to 256.	257	=	►	-
Line 236 minus line 257 (if negative, enter "0") This is your taxable income.	260	=	260	=

Net federal tax: enter the amount from line 64 of Schedule 1 (attach Schedule 1, even if the result is "0")						420
CPP contributions payable on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) [Use Line 308 Calculator in Pension Tab]						421	+
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)						430	+
Social benefits repayment (amount from line 235)						422	+
Provincial or territorial tax (attach Form 428, even if the result is "0")						428	+
Add lines 420, 421, 430, 422, and 428.			This is your total payable			435	=	o
Total income tax deducted				437		o
Refundable Quebec abatement				440	+	o
CPP overpayment (enter your excess contributions)				448	+	o
Employment insurance overpayment (enter your excess contributions)				450	+	o
Refundable medical expense supplement (use the federal worksheet)				452	+	o
Working income tax benefit (WITB) (attach Schedule 6)				453	+	o
Refund of investment tax credit (attach Form T2038(IND))				454	+	o
Part XII.2 trust tax credit (box 38 of all T3 slips)				456	+	o
Employee and partner GST/HST rebate (attach Form GST370)				457	+	o
Children's Fitness Tax Credit	Eligible Fees	458	x 15% =	459	+	o
Tax paid by instalments				476	+	o
Provincial or territorial credits (attach Form 479 if it applies)				479	+	o
Add lines 437 to 479.		These are your total credits.		482	=	►	-
Line 435 minus line 482			This is your refund or balance owing.				=
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Tax Refund			or	Tax Balance Owing

Details		Ref.		Amounts		Ref.		Amounts	No.
Donations made to registered charities, registered Canadian amateur athletic associations, and registered Canadian low-cost housing corporations for the aged									1
Donations made to government bodies (government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a function of government in Canada)						329	+		2
Donations made to registered universities outside Canada that are prescribed						333	+		3
Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations						334	+		4
Add lines 1 to 4							=		5
Net income from line 236 of your return.					x 75% =				6
The amount on line 5 is less than the amount on line 6 so the amount from line 5 has been added to line 340 below
Gifts of depreciable property (from Chart 2 in Pamphlet P113, Gifts and Income Tax)		337			7
Gifts of capital property (from Chart 1 in Pamphlet P113, Gifts and Income Tax)		339			8
Add lines 7 and 8			=		x 25% =				9
Enter the total of lines 6 and 9 or the amount on line 236 of your return, whichever is less.					Total Donations Limit				10
Allowable charitable donations (enter the amount from line 5 or line 10, whichever is less)		340
Eligible amount of cultural and ecological gifts (see line 349 in the guide)		342	+
Add lines 340 and 342.		344	=
Enter $ 200.00 or the amount from line 344, whichever is less.		345	-		x 15% =	346	+		11
Line 344 minus line 345		347	=		x 29% =	348	+		12
First-time donor's super credit (FDSC)
For the purpose of the FDSC, you will be considered a "first-time donor" if neither you nor your spouse or common-law partner has claimed and been allowed a charitable donations tax credit for any year after 2007.
Only gifts of money made after March 20, 2013, to a maximum of $ 1,000.00, are eligible for the FDSC.
Note: If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than $ 1,000.00.
Enter the amount of gifts of money* made after March 20, 2013.	(Maximum $ 1,000.00)	343	=		x 25% =	341	+		13
Add lines 11, 12, and 13. This amount will automatically be added to line 349 of Schedule 1.					Donations and Gifts		=		14
* The amount claimed on line 343 must also be claimed on line 340 by you or your spouse or common-law partner. Also note that if the donations are shared, the combined amount on line 343 for you and your spouse or common-law partner cannot exceed the combined amount claimed on line 340 by both of you.


319	Interest paid on your student loans
323	Your tuition, education, and textbook amounts (attach Schedule 11)
324	Tuition, education, and textbook amounts transferred from a child

Tuition, education, and textbook amounts claimed by the student for 2020
Unused federal tuition, education, and textbook amounts from your 2014 notice of assessment or notice of reassessment											1
Eligible tuition fees paid for 2020						320			2
Education and textbook amounts for 2020
Part-time student: use column B of forms T2202A, TL11A, TL11B, and TL11C. (Do not include any month that is also included in column C.)
Education amount: Number of months from column B		x $ 120.00 =			3
Textbook amount: Number of months from column B		x $ 20.00 =	+		4
Add lines 3 and 4			=		►	321	+		5
Full-time student: use column C of forms T2202A, TL11A, TL11B, and TL11C. Only one claim per month (maximum 12 months)
Education amount: Number of months from column C		x $ 400.00 =			6
Textbook amount: Number of months from column C		x $ 65.00 =	+		7
Add lines 6 and 7			=		►	322	+		8
Add Lines 2,5 and 8	Total 2020 tuition, education, and textbook amounts						=		►	=	9
Add Lines 1 and 9		Total available tuition, education, and textbook amounts								=	10
Enter the amount of your taxable income from line 260 of your return if it is $ 45,282.00 or less. If your taxable income is more than $ 45,282.00, enter instead the result of the following calculation: amount from line 44 of your Schedule 1 divided by 15%.									11
Total of lines 1 to 21 of your Schedule 1							-		12
Line 11 minus line 12 (if negative, enter "0")							=		13
Unused tuition, education, and textbook amounts claimed for 2020. Amount from line 1 or line 13, whichever is less							-		►		14
Line 13 minus line 14							=		15
2020 tuition, education, and textbook amounts claimed for 2020. Amount from line 9 or line 15, whichever is less										=	16
Add lines 14 and 16. This amount will automatically be added to line 323 of Schedule 1.										=	17
Transfer or carryforward of unused amount
Amount from line 10											18
Amount from line 17										-	19
Line 18 minus line 19								Total unused amount		=	20
If you are transferring an amount to another individual, continue on line 21. Otherwise, enter the amount from line 20 on line 25.
Enter the amount from line 9				(maximum $5,000)					21
Enter the amount from line 16							-		22
Line 21 minus line 22 (if negative, enter "0")				Maximum transferable			=		23
You can transfer all or part of the amount on line 23 to your spouse or common-law partner, to his or her parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and specify the federal amount that you are transferring to him or her on your Form T2202A, TL11A, TL11B, or TL11C. Enter the amount on line 24 below.
Note: If your spouse or common-law partner is claiming an amount for you on line 303 or line 326 of his orher Schedule 1, you cannot transfer an amount to your parent or grandparent or to your spouse's or common-law partner's parent or grandparent.
Enter the amount you are transferring (cannot be more than line 23).						Federal amount transferred			327	-	24
Line 20 minus line 24			Unused federal amount available to carry forward to a future year							=	25
The person claiming the transfer should not attach this schedule to his or her return.


303	Spouse or common-law partner amount (attach Schedule 5)
305	Amount for an eligible dependant (attach Schedule 5)
313	Adoption expenses
315	Caregiver amount (attach Schedule 5)
326	Schedule 2: Amounts transferred from your spouse or common-law partner
352	Family caregiver amount for children under 18 years of age. Enter the number of children born for whom you are claiming
367	x $ 2,121.00 [FCA] =
306	Amount for infirm dependants age 18 or older (attach Schedule 5)

Line 303 â€" Spouse or common-law partner amount
	I am entitled to the caregiver amount
Did your marital status change to other than married or common-law in 2020?			Month	Day
If yes, tick this box	5522	and enter the date of the change.
Base Amount							1
If you are entitled to the family caregiver amount, enter $ 2,121.00 (see page 43 in the guide).					5109	+	2
Add Lines 1 and 2						=	3
Spouse's or common-law partner's net income from page 1 of your return						-	4
Line 3 minus line 4 (if negative, enter "0") This amount will automatically be added to line 303 of your Schedule 1.						=	5

Line 305 â€" Amount for an eligible dependant
Did your marital status change to married or common-law in 2020?			Month	Day
If yes, tick this box	5529	and enter the date of the change.
Base Amount							1
If you are entitled to the family caregiver amount, enter $ 2,121.00 (see page 43 in the guide and read the note below).					5110	+	2
Add Lines 1 and 2						=	3
Dependant's net income (line 236 of his or her return)					5106	-	4
Line 3 minus line 4 (if negative, enter "0") This amount will automatically be added to line 305 of your Schedule 1.						=	5
under 18 years of age, you must claim the family caregiver amount on line 367, and not on this line. Note: If you are entitled to the family caregiver amount for this dependant and he or she is a child

Line 306 â€" Amount for an infirm dependant aged 18 or older
Base Amount			1
Infirm dependant's net income (line 236 of his or her return)		-	2
Allowable amount for this dependant: line 1 minus line 2 (if negative, enter "0")	(maximum $ 6,807.00)	=	3
Enter on line 306 of your Schedule 1 the total amount you are claiming for all dependants.


300	Basic Personal Amount
301	Age amount (if you were born in 1950 or earlier) (use the federal worksheet)
363	Canada employment amount (If you reported employment income on line 101 or line 104, this is the lesser of the sum of Lines 101 and 104 or $ 1,161.00.)
364	Public transit amount
370	Children's arts amount
369	Home buyers' amount
[32]	Federal non-refundable tax credit rate (%)
[36]	Enter your taxable income from line 260 of your return.


312	Employment Insurance Premiums: through employment from box 18 and box 55 of all T4 slips (maximum $ 955.00)
317	Employment Insurance Premiums: on self-employment and other eligible earnings (attach Schedule 13)


330	Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later
[27]	Either $ 2,208.00 or 3% of line 236 of your return, whichever is less.
[28]	Line 330 minus line [27] (if negative, enter "0")
331	Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide)
332	Add lines [28] and 331


208	RRSP/pooled registered pension plan (PRPP) deduction (see Schedule 7 and attach receipts)
308	CPP or QPP contributions: through employment from box 16 and box 17 of all T4 slips (attach Schedule 8 or Form RC381, whichever applies)
310	CPP or QPP contributions: on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)
314	Pension income amount (use the federal worksheet) (Maximum $ 2,000.00)

Part A â€" Contributions
Description	Ref	=	Amount	ch	=	Amount	No.
Unused RRSP/PRPP contributions: amount (B) of "Your 2020 RRSP/PRPP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 2020							1
Contributions* made to your or your spouse's or common-law partner's RRSP and your PRPP
Enter the RRSP and your PRPP contributions made from March 3, 2020, to December 31, 2020 (attach all your receipts).				2
Enter the RRSP and your PRPP contributions made from January 1, 2021, to February 29, 2021 (attach all your receipts).		+		3
Add Lines 2 and 3	245	=		►	+		4
Add Lines 1 and 4		Total RRSP/PRPP contributions			=		5
* Include your transfers and contributions that you are designating as a repayment under the HBP or the LLP. See line 208 in the guide for the list of contributions to exclude.
Part B - Repayments under the HBP and the LLP
Specify the contributions made from January 1, 2020, to February 29, 2021, that you are designating as your repayments under the HBP and the LLP for 2020.
Do not include:
any amount you deducted or designated as a repayment on your 2014 return or that was refunded to you; or
any contributions or transfers that you will be including on line 13 or line 14 in Part C on the next page.
Repayment under the HBP	246			6
Repayment under the LLP	262	+		7
Add Lines 6 and 7				►	-		8
Part C â€" RRSP/PRPP deduction
Line 5 minus Line 8			RRSP/PRPP contributions available to deduct				9
RRSP/PRPP deduction limit for 2020: amount (A) of "Your 2020 RRSP/PRPP Deduction Limit Statement" on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 2020				10
Enter your 2020 employer PRPP contributions. (this will autopopulate line 205)		-		11
Line 10 minus Line 11		=		12
RRSP/PRPP contributions you are deducting for 2020 (this amount cannot exceed the amount on line 9, excluding transfers, or the amount on line 12, whichever is less)				13
Transfers (see "Line 14 â€" Transfers" at line 208 in the guide)	240	+		14
Add Lines 13 and 14		=		15
Enter the amount from line 9 or line 15, whichever is less. Also enter this amount on line 208 of your return.	RRSP/PRPP deduction			208	-		16
Part D â€" RRSP/PRPP unused contributions available to carry forward
Line 9 minus Line 16	Your unused RRSP/PRPP contributions available to carry forward to a future year				=		17
We will show the amount on line 17 as amount (B) of "Your 2021 RRSP/PRPP Deduction Limit Statement" on your 2020 notice of assessment.

If you were at least 65 years of age but under 70, you can elect to stop paying CPP contributions.
I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on 372 the first day of the month that I entered in box 372.	372	Month
I want to revoke an election made in a prior year to stop contributing to the Canada Pension Plan on my self-employment earnings and resume contributing on the first day of the month that I entered in box 374.	374	Month