Income Tax And Benefit Return Form PDF Details

The job of filing your income tax and benefit return is an important part of the annual financial management process. Keeping up with tax requirements can be a complicated undertaking, but it's well worth the effort — not only to ensure that you're paying your fair share, but also to make sure you don't miss out on money-saving opportunities or risk penalties for underpaying taxes. Understanding how to utilize deductions and credits while filling out your IRS form 1040 is paramount if you want to maximize your refund or limit any fees due by Tax Day. In this blog post, we'll look at understanding and correctly completing Form 1040 in order to simplify the filing process. Whether you prefer handling all parts of it yourself (including entering data into the software) or seeking professional help from a CPA, this guide should help demystify Step One: figuring out which forms are most applicable for each taxpayer situation.

QuestionAnswer
Form NameIncome Tax And Benefit Return Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namest1 general sample, t1 form, t1 general pdf, t1 general example

Form Preview Example

T1 GENERAL 2008

Income Tax and Benefit Return

Complete all the sections that apply to you in order to benefit from amounts to which you are entitled.

Identification

Attach your personal label here. Correct any wrong information.

If you are not attaching a label, print your name and address below.

First name and initial

Last name

Mailing address: Apt No – Street No Street name

PO Box

RR

 

 

 

 

 

 

 

City

Prov./terr. Postal code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Information about your residence

Enter your province or territory of residence on December 31, 2008:

Enter the province or territory where you currently reside if it is not the same as that shown

above for your mailing address:

If you were self-employed in 2008, enter the province or territory of self-employment:

If you became or ceased to be a resident of Canada in 2008, give the date of:

 

Month Day

 

 

Month Day

entry

 

 

 

 

 

or

departure

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ON

8

 

Information about you

 

 

 

 

 

 

 

Enter your social insurance number (SIN)

 

 

 

 

 

 

 

 

 

 

 

 

if it is not on the label, or if

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

you are not attaching a label:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Year

Month Day

 

 

 

Enter your date of birth:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your language of correspondence:

 

English

 

Français

Votre langue de correspondance :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tick the box that applies to your marital status on December 31, 2008:

(see the "Marital status" section in the guide for details)

1

 

Married

2

 

Living common-law

3

 

Widowed

4

 

Divorced

5

 

Separated

6

 

Single

 

 

 

Information about your spouse or

common-law partner (if you ticked box 1 or 2 above)

(see the guide for more information)

Enter his or her SIN if it is not on the label, or if you are not attaching a label:

Enter his or her first name:

Enter his or her net income for 2008 to claim certain credits:

Enter the amount of Universal Child Care Benefit included

on line 117 of his or her return:

Enter the amount of Universal Child Care Benefit repayment included on line 213 of his or her return:

Tick this box if he or she was self-employed in 2008:

1

Person deceased in 2008

If this return is for a deceased

 

 

Year

 

Month Day

 

person, enter the date of death:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Do not use this area

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Elections Canada (see the Elections Canada page in the guide for details)

 

 

 

 

A)

Are you a Canadian citizen?

Yes

 

 

No

 

1

Answer the following question only if you are a Canadian citizen.

 

 

 

 

B)

As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,

 

 

 

 

 

address, date of birth, and citizenship to Elections Canada for the National Register of Electors?

Yes

 

No

 

 

1

 

Your authorization is valid until you file your next return. This information will be used only by

 

 

 

 

 

Elections Canada for purposes permitted under the Canada Elections Act.

 

 

 

 

2

2

Goods and services tax/harmonized sales tax (GST/HST) credit application

See the guide for details.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Are you applying for the GST/HST credit?

Yes

 

1 No

2

Do not use

this area

5006-R

172

171

2

Your guide contains valuable information to help you complete your return.

When you come to a line on the return that applies to you, look up the line number in the guide for more information.

Please answer the following question:

Did you own or hold foreign property at any time in 2008 with a total cost of more than

 

CAN$100,000? (see the "Foreign income" section in the guide for details) . . . . . . . . . . 266 Yes

1 No

If yes, attach a completed Form T1135.

2

If you had dealings with a non-resident trust or corporation in 2008, see the "Foreign income" section in the guide.

As a Canadian resident, you have to report your income from all sources both inside and outside Canada.

Total income

Employment income (box 14 on all T4 slips)

Commissions included on line 101 (box 42 on all T4 slips)

 

102

 

 

 

Other employment income

 

 

 

 

Old Age Security pension (box 18 on the T4A(OAS) slip)

 

 

 

 

CPP or QPP benefits (box 20 on the T4A(P) slip)

 

 

 

 

Disability benefits included on line 114

 

 

 

 

(box 16 on the T4A(P) slip)

 

152

 

 

 

Other pensions or superannuation

 

 

 

 

Elected split-pension amount (see the guide and attach Form T1032)

Universal Child Care Benefit (see the guide)

Employment Insurance and other benefits (box 14 on the T4E slip)

Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (see the guide and attach Schedule 4)

Taxable amount of dividends other than eligible dividends,

 

included on line 120, from taxable Canadian corporations

180

101

104

113

114

115

116

117

119

120

Interest and other investment income (attach Schedule 4)

Net partnership income: limited or non-active partners only (attach Schedule 4)

Registered disability savings plan income (from all T4A information slips)

Rental income

Gross

160

 

 

Net

 

 

 

 

 

 

Taxable capital gains (attach Schedule 3)

Support payments received

Total

156

 

 

Taxable amount

RRSP income (from all T4RSP slips)

 

 

 

Other income

Specify:

 

 

 

 

 

Self-employment income (see lines 135 to 143 in the guide)

 

 

Business income

 

Gross

162

 

 

Net

 

Professional income

 

Gross

164

 

 

Net

 

Commission income

 

Gross

166

 

 

Net

 

Farming income

 

Gross

168

 

 

Net

 

Fishing income

 

Gross

170

 

 

Net

 

 

 

 

 

 

 

 

121

122

125

126

127

128

129

130

135

137

139

141

143

Workers' compensation benefits (box 10 on the T5007 slip)

Social assistance payments

Net federal supplements (box 21 on the T4A(OAS) slip)

Add lines 144, 145, and 146 (see line 250 in the guide).

144

145

146

147

Add lines 101, 104 to 143, and 147.

This is your total income. 150

Attach your Schedule 1 (federal tax) and Form 428 (provincial or territorial tax)

3

here. Also attach here any other schedules, information slips, forms, receipts,

 

 

 

 

and documents that you need to include with your return.

 

Net income

Enter your total income from line 150.

150

Pension adjustment

 

 

 

 

 

(box 52 on all T4 slips and box 34 on all T4A slips)

206

 

 

 

 

Registered pension plan deduction (box 20 on all T4 slips and box 32 on all T4A slips)

207

 

 

 

 

RRSP deduction (see Schedule 7 and attach receipts)

 

208

 

 

 

Saskatchewan Pension Plan deduction

(maximum $600)

209

 

 

 

 

 

 

 

 

 

 

Deduction for elected split-pension amount (see the guide and attach Form T1032)

210

 

 

 

 

 

 

 

 

 

Annual union, professional, or like dues (box 44 on all T4 slips, and receipts)

212

 

 

 

 

 

 

 

 

 

 

 

Universal Child Care Benefit repayment (box 12 on 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)

 

221

 

 

 

Deduction for CPP or QPP contributions on self-employment and other earnings

 

 

 

 

 

(attach Schedule 8)

 

 

 

 

 

 

 

222

 

Exploration and development expenses (attach Form T1229)

 

224

 

 

 

Other employment expenses

 

 

 

 

 

 

229

 

 

 

Clergy residence deduction

 

 

 

 

 

 

231

 

 

 

Other deductions

Specify:

 

 

 

 

 

 

232

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add lines 207 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

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

Taxable income

 

 

 

 

 

 

 

 

 

 

 

Canadian Forces personnel and police deduction (box 43 on all T4 slips)

 

244

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employee home relocation loan deduction (box 37 on 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:

 

 

256

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add lines 244 to 256. 257

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Line 236 minus line 257 (if negative, enter "0")

 

 

 

 

 

 

 

This is your taxable income.

260

 

Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form 428.

Refund or Balance owing

Net federal tax: enter the amount from line 53 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)

421

 

Social benefits repayment (enter the amount from line 235)

422

 

 

 

 

 

Provincial or territorial tax (attach Form 428, even if the result is "0")

 

428

 

Add lines 420 to 428.

 

 

 

This is your total payable.

 

435

 

4

Total income tax deducted (see the guide)

Refundable Quebec abatement

CPP overpayment (enter your excess contributions)

Employment Insurance overpayment (enter your excess contributions)

Refundable medical expense supplement (use federal worksheet)

Working Income Tax Benefit (WITB) (attach Schedule 6)

Refund of investment tax credit (attach Form T2038(IND))

Part XII.2 trust tax credit (box 38 on all T3 slips)

Employee and partner GST/HST rebate (attach Form GST370)

Tax paid by instalments

Provincial or territorial credits (attach Form 479 if it applies)

Add lines 437 to 479.

These are your total credits.

437

440

448

450

452

453

454

456

457

476

479

482

Refund 484

 

 

 

 

Line 435 minus line 482

 

 

If the result is negative, you have a refund. If the result is positive, you have a balance owing.

 

 

 

 

Enter the amount below on whichever line applies.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Generally, we do not charge or refund a difference of $2 or less.

 

 

 

 

 

Balance owing (see line 485 in the guide)

 

 

 

 

485

 

 

 

 

 

 

 

 

Amount enclosed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

486

 

 

 

 

 

 

 

 

 

 

 

 

Direct deposit Start or change (see line 484 in the guide)

You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed.

Refund, GST/HST credit, and WITB advance payments – To start direct deposit or to change account information only, attach a "void" cheque or complete lines 460, 461, and 462.

Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account, also tick box 463.

To deposit your UCCB payments into the same account, also tick box 491.

Branch

Institution

 

 

 

number

number

Account number

CCTB

UCCB

460

461

462

463

491

(5 digits)

 

(3 digits)

(maximum 12 digits)

 

Attach to page 1 a cheque or money order payable to the Receiver General. Your payment is due no later than April 30, 2009.

 

Ontario Opportunities Fund

 

Amount from line 484 above

 

 

 

 

1

 

 

 

 

 

 

You can help reduce Ontario's debt by completing this area to

 

Your donation to the

 

 

 

 

 

 

Ontario Opportunities Fund

465

 

2

donate some or all of your 2008 refund to the Ontario

 

 

 

Net refund (line 1 minus line 2)

466

 

3

Opportunities Fund. Please see the provincial pages for details.

 

 

 

 

 

 

 

 

 

 

 

I certify that the information given on this return and in any documents attached is correct, complete, and fully discloses all my income.

Sign here

It is a serious offence to make a false return.

Telephone

Date

490

For

Name:

 

 

 

Address:

 

 

professional

 

 

 

 

 

tax preparers

 

 

 

 

 

 

 

only

 

 

 

 

 

Telephone:

Do not use

this area

487

488

Privacy Act Personal Information Bank number CRA/P-PU-005