 Guide to Preparing 2017 Personal Tax Returns
 What's new for 2017?
Personal tax calendar (2018) Filing tips for 2017 personal tax returns
Chapter 1 – The T1 return – Getting started
Chapter 2 – Total income
Chapter 3 – Net income deductions
Chapter 4 – Taxable income
Chapter 5 – Federal non-refundable tax credits
 Chapter 6 – Federal tax payable or refundable
Overview Net federal tax Federal tax calculation – Brackets and rates What's new for 2017? Non-residents Annotations Line 424 – Tax on split income What's new for 2017? Proposals to expand application of tax on split income Specified individual Split income Federal tax payable Joint liability Annotations Surtax for non-residents and deemed residents of Canada Federal tax otherwise payable Income not earned in a province Residents Annotations Recapture of investment tax credit What's new for 2017? Reporting Annotations Minimum tax Liability Computation of AMT Adjusted taxable income Tax credits Foreign tax credit Federal tax on split income AMT carryforward Annotations Line 415 – Working income tax benefit advance payments Reporting Non-residents Annotations Line 418 – Special taxes Additional tax on RESP accumulated income payments Calculation of the additional tax Reduction of the amount of AIPs subject to the additional tax Documentation Non-residents Tax on excess employee profit-sharing plan (EPSP) amounts Specified employee Excess EPSP amount Calculation of the special tax payable on excess EPSP amounts Waiver or cancellation Filing and payment of tax Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Annotations Social benefits repayment and additional contributions Line 421 – CPP contributions payable on self-employment and other earnings What's new for 2017? Non-residents Annotations Line 422 – Social benefits repayment What's new for 2017? Old age security benefits Calculation of the repayment Adjusted income Withholding Employment insurance benefits Calculation of the repayment Adjusted income Non-residents OAS benefits Calculation Withholding Countries whose residents are not required to file Form T1136 Annotations Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings What's new for 2017? Calculation of EI premiums on self-employment income Canadian residents who are non-residents of Quebec on December 31 Canadian residents who are residents of Quebec on December 31 Non-residents Annotations Abatement, refundable credits, rebates, tax paid, and overpayments Line 437 – Total income tax deducted Non-residents Annotations Line 438 – Tax transfer for residents of Quebec Annotations Line 440 – Refundable Quebec abatement Federal tax otherwise payable Income earned in Quebec Non-residents Annotations Line 441 – Federal refundable First Nations abatement (on T1 return for Yukon residents) What's new for 2017? Non-residents Annotations Line 448 – CPP overpayment What's new for 2017? Non-residents Annotations Line 450 – Employment insurance overpayment What's new for 2017? Canadian residents who are non-residents of Quebec on December 31 Canadian residents who are residents of Quebec on December 31 Net EI overpayment (Line 451 of the T1 return for Quebec residents) Non-residents Annotations Line 452 – Refundable medical expense supplement What's new for 2017? Reduction Adjusted family net income Non-residents Annotations Line 453 – Working income tax benefit What's new for 2017? Eligibility requirements Common requirements Eligible dependant Basic WITB Eligible spouse Working income Adjusted net income WITB disability supplement Calculation of the WITB Basic WITB WITB disability supplement Indexation Prepayment Non-residents Annotations Line 454 – Refund of investment tax credit What's new for 2017? Non-residents Annotations Line 456 – Part XII.2 trust tax credit Annotations Line 457 – Employee and partner GST/HST rebate Employees Restrictions Harmonized sales tax (HST) Quebec sales tax (QST) Partners Documentation Annotations Lines 458 and 459 – Children's fitness tax credit (eliminated as of 2017) What's new for 2017? Amount of the tax credit Apportionment of credit Eligible program of physical activity Eligible fees Children with disabilities Documentation Non-residents Annotations Lines 468 and 469 – Eligible educator school supply tax credit Amount of the tax credit Eligible educator Eligible supplies expenses Documentation Certificate from employer or delegated official Non-residents Annotations Line 476 – Tax paid by instalments Annotations Refund or balance owing Line 484 – Refund Annotations Line 485 – Balance owing Annotations Chapter 7 – Provincial and territorial tax
Chapter 8 – Quebec provincial income tax
Chapter 9 – Special situations and tax planning
Chapter 10 – Taxation of immigrants, emigrants, and non-residents
Chapter 11 – Administration
Appendices
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