Income Tax and Benefit Return
T1-2022
If this return is for a deceased person, enter their information on this page.
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. See the guide for more information
about supporting documents.
Step 1 – Identification and other information
Identification
First name
Last name
Social Insurance Number (SIN)
Marital status on December 31, 2022:
Mailing address
Date of birth (Year Month Day)
PO Box
RR
If this return is for a deceased person, enter the date of death
City
Prov. / Terr.
Postal Code
(Year Month Day)
By providing an email address, you are registering to receive email
notifications from the CRA and agree to the Terms of use in Step 1 of the guide.
Your language of correspondence
English
Votre langue de correspondance :
Français
Residence information
Your province or territory of residence on December 31, 2022:
If you became a resident of Canada in 2022 for income tax purposes, enter your
date of entry:
(Month Day)
Your current province or territory of residence if it is different than your
mailing address above:
Province or territory where your business had a permanent establishment if you
were self-employed in 2022:
If you ceased to be a resident of Canada in 2022 for income tax purposes, enter
your date of departure:
(Month Day)
Your spouse's or common-law partner's information
Their first name
Their SIN
Tick this box if they were self-employed in 2022.
1
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Income Tax and Benefit Return
T1-2022
Step 1 – Identification and other information (continued)
Elections Canada
For more information, see "Elections Canada" in Step 1 of the guide.
A) Do you have Canadian citizenship? If yes, go to question B. If no, skip question
B. 1
Yes
2
No
B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of
birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are
14 to 17 years of age, the Register of Future Electors? 1
Yes
2
No
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.
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
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.
Indian Act – Exempt income
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
calculate your Canada workers benefit for the 2022 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 2023 tax year.
Climate action incentive payment
Tick this box if you reside outside of the census metropolitan areas (CMA) of Calgary,
Edmonton, Lethbridge, Red Deer, Saskatoon, Regina, Winnipeg, or Halifax as determined by Statistics
Canada (2021), and expect to continue to reside outside the same CMA on April 1, 2023.
1
Note: If your marital status is married or living common-law, and both you and your spouse or common-law
partner were
residing in the same location outside of a CMA, you must tick this box on both of your returns.
Foreign property
Did you own or hold specified foreign property where the total cost amount of all such
property, at any time in 2022, was more than CAN$100,000? 26600 1
Yes
2
No
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.
Page 2 of 8
Income Tax and Benefit Return
T1-2022
Complete only the lines that apply to you, unless stated otherwise. You can find more information
about the lines on this return
by calling 1-800-959-8281 or by going to canada.ca/line-xxxxx and replacing "xxxxx" with any
five-digit line number from this
return. For example, go to canada.ca/line-10100 for information about line 10100.
As a resident of Canada, you need to report your income from all sources
inside and outside Canada.
Taxable amount of dividends from taxable Canadian corporations (use
Federal Worksheet):
Self-employment income (see Guide T4002):
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Income Tax and Benefit Return
T1-2022
Business investment loss (see Guide T4037)
Support payments made (see Guide P102)
Social benefits repayment:
Complete the chart for line 23500 using your Federal Worksheet if one or more of the following
apply:
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Income Tax and Benefit Return
T1-2022
Part A – Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.
Line 26000 is $50,197 or less Line 26000 is more than $50,197 but not more than $100,392 Line 26000 is more than $100,392 but not more than $155,625 Line 26000 is more than $155,625 but not more than $221,708 Line 26000 is more than $221,708
Enter the amount from line 73 on line 116 and continue at line 74.
Part B – Federal non-refundable tax credits
If the amount on line 23600 is $155,625 or less, enter $14,398.
If the amount on line 23600 is $221,708 or more, enter $12,719.
Canada caregiver amount for infirm children under 18 years of age (see
Schedule 5)
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Income Tax and Benefit Return
T1-2022
Part B – Federal non-refundable tax credits (continued)
Base CPP or QPP contributions (complete Schedule 8 or Form RC381,
whichever applies):
Employment insurance premiums:
Canada employment amount:
Digital news subscription expenses
Disability amount for self
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Income Tax and Benefit Return
T1-2022
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
Labour-sponsored funds tax credit (see line 41400 of the guide)
Net cost of shares of a provincially
Step 6 – Refund or balance owing
CPP contributions payable on self-employment income and other
earnings
Employment insurance premiums payable on self-employment and other
eligible earnings
Provincial or territorial tax
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Income Tax and Benefit Return
T1-2022
Step 6 – Refund or balance owing (continued)
Eligible educator school supply tax credit
Line 146 minus line 163 If the amount is negative, enter it on line 48400 below.
For more information and ways to enrol for direct
deposit, go to canada.ca/cra-direct-deposit. Your balance owing is due no later than April 30, 2023.
For more information on how to make your payment, go to canada.ca/payments.
I certify that the information given on this return and
in any attached documents is correct, complete and fully discloses all of my income.
If this return was completed by a tax professional, tick
the applicable box and provide the following information:
Personal information (including the SIN) is collected to
administer or enforce the Income Tax Act and related programs and activities including
administering tax, benefits, audit, compliance, and collection. The information collected may be
used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be
disclosed to other federal, provincial, territorial, 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 Information Bank
CRA PPU 005 on Information about Programs and Information Holdings at
canada.ca/cra-information-about-programs.
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T1-2022
Federal Amounts Transferred from your
Schedule 2
Complete this schedule to claim a transfer of the unused part of your
spouse's or common-law partner's federal amounts below.
Age amount (if your spouse or common-law partner was born
in 1957 or earlier):
Canada caregiver amount for infirm children under 18 years of
age:
Spouse's or common-law partner's taxable income:
If it is more than $50,197, enter the result of the following
calculation:
Spouse's or common-law partner's adjusted taxable
income:
Line 6 minus line 12 (if negative, enter "0") Enter this amount on
line 32600 of your return.
(1) If this is a new claim for the disability amount, attach a completed
and certified Form T2201, Disability Tax Credit
Certificate, to your paper return.
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T1-2022
Amounts for Spouse or Common-Law
Schedule 5
Complete this schedule to claim an amount on line 30300, 30400, 30425, or
30450 of your return.
***Note: Manual entry required on lines 30300, 30400, 30425, 30450 on your return T1, only if
eligible***
Line 30300 – Spouse or common-law partner amount
Did your marital status change to a status other than married or living
common-law in 2022? Month Day
Line 3 minus line 4 (if negative, enter "0")
Line 30400 – Amount for an eligible dependant
Did your marital status change to married or common-law in 2022?
Month Day
Information about your dependant
Line 3 minus line 4 (if negative, enter "0")
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T1-2022
Amounts for Spouse or Common-Law
Schedule 5
Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age
18 or older
Line 3 minus line 4 (if negative, enter "0")
Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
Information about your dependant
Allowable amount for this dependant:
Enter on line 30450 of your return the total of
allowable amounts claimed for all dependants.
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T1-2022
RRSP, PRPP, and SPP Unused Contributions,
Schedule 7
Complete parts A, B, C, and D of this schedule if any of the following
conditions apply to you:
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T1-2022
RRSP, PRPP, and SPP Unused Contributions,
Schedule 7
Complete this part to calculate your total contributions.
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T1-2022
RRSP, PRPP, and SPP Unused Contributions,
Schedule 7
Part B – Repayments under the HBP and the LLP
If you withdrew funds from your RRSP under the HBP or the LLP before 2021, you may have to
make a repayment to
your RRSP, PRPP, or SPP for 2022. Your 2022 minimum required repayment is shown on your latest
notice of
assessment or reassessment, or Form T1028 for 2022.
Complete this part to calculate your RRSP deduction on line 20800 of your return. Note: You may not have reported income that you received in a previous year
on your return for that year. If reported,
that income may give you more room to contribute to an RRSP, PRPP, or SPP in later years. To
ensure your
RRSP deduction limit is up to date and maximized, file your return for that year and report the
income.
Enter whichever is less: amount from line 10 or line 19.
(1) You may have reported income on line 11500, line 12900, or line 13000
of your 2022 return. If you transferred certain
types of this income to your RRSP, PRPP, and SPP on or before March 1, 2023, you can claim the
same amount on
line 24640 as a transfer. Claiming the transfer ensures that your RRSP deduction limit is not
reduced by that amount.
For more information about amounts you can transfer, see Guide T4040.
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T1-2022
RRSP, PRPP, and SPP Unused Contributions,
Schedule 7
Part D – Unused contributions available to carry forward
Your unused RRSP contributions previously reported and available to deduct
for 2023 will be shown on your 2022 notice of assessment.
Part E – 2022 withdrawals under the HBP and the LLP
Complete this part if you withdrew funds from your RRSP under the HBP or the LLP in 2022.
Part F – 2022 contributions to an amateur athlete trust
Complete this part to report qualifying performance income (generally endorsement income,
prize money, or income from
public appearances received by an amateur athlete) contributed in 2022 to an amateur athlete
trust. This income qualifies
as earned income when calculating the RRSP deduction limit of the trust's beneficiary.
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T1-2022
Donations and Gifts
Schedule 9
Complete this schedule to claim an amount on line 34900 of your return.
Allowable charitable donations:
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T1-2022
Federal Tuition, Education, and
Schedule 11
Only the student completes this schedule.
If you are claiming the Canada training credit, continue on line 3.
If not, enter the amount from line 2 on line 7, and continue on line
8.
Enter the Canada training credit you are claiming (cannot be more than
line 5).
Available Canadian tuition amount for 2022:
Total available tuition, education, and textbook amounts for 2022: Line 1
plus line 9
If it is more than $50,197, enter the result of the following calculation:
Unused tuition, education, and textbook amounts claimed for 2022:
(1) The fees you paid to attend each institution must be more than $100 to
be eligible.
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T1-2022
Federal Tuition, Education, and
Schedule 11
2022 Enrolment information
The Canada Revenue Agency needs the following information to administer
federal programs such as the Canada workers
benefit, scholarship exemption, lifelong learning plan, and various provincial and territorial
programs.
Transfer or carryforward of unused amount
Complete this section to calculate your current-year unused tuition amount
available to transfer to a designated individual
and your unused federal amount available to carry forward to a future year. Note: If your spouse or common-law partner is claiming an amount for you on
line 30300, line 30425, or line 32600 of their
return, you cannot transfer your unused tuition amount to your (or your spouse's or common-law
partner's) parent
or grandparent.
If you are transferring an amount to a designated individual, continue on
line 21.
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2022
Nova Scotia Tax
Form NS428
Part A – Nova Scotia tax on taxable income
Use the amount from line 1 to complete the appropriate column
below.
Line 1 is $29,590 or less Line 1 is more than $29,590 but not more than $59,180 Line 1 is more than $59,180 but not more than $93,000 Line 1 is more than $93,000 but not more than $150,000 Line 1 is more than $150,000
Part B – Nova Scotia non-refundable tax credits
Internal Use 56020
Amount for young children
CPP or QPP contributions:
Employment insurance premiums:
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2022
Nova Scotia Tax
Form NS428
Part B – Nova Scotia non-refundable tax credits (continued)
Allowable amount of medical expenses for other dependants
Nova Scotia minimum tax carryover:
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2022
Nova Scotia Tax
Form NS428
Part C – Nova Scotia tax (continued)
Nova Scotia low-income tax reduction
If you had a spouse or common-law partner on December 31, 2022, you and your spouse or common-law partner need to
decide who will claim the tax reduction for your family.
Adjusted family income calculation for the Nova Scotia low-income tax reduction Column 1 Column 2
Reduction for dependent children born in 2004 or later:
Nova Scotia political contribution tax credit:
Food bank tax credit for farmers:
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2022
Nova Scotia Tax
Form NS428
Part C – Nova Scotia tax (continued)
Labour-sponsored venture capital tax credit:
Details of amount for young children (If you need more space, attach a separate piece of paper.)
Child's name Relationship to you Date of birth Number of eligible months
Enter the total number of months on line 58229 of page 1.
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2022
Nova Scotia Credits
Form NS479
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.
Volunteer firefighters and ground search and rescue tax credit
Children's sports and arts tax credit
If applicable, complete the following table and include all of your children's expenses for programs of artistic, cultural,
recreational or developmental activity or physical activity. Assistance includes reimbursements, allowances, and any form
of assistance received or receivable.
Column A Column B Column C Column D Column E Column F
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2022
Provincial Amounts Transferred from your
Schedule NS(S2)
Complete this schedule and attach it to your return to claim a transfer of
the unused part of your spouse's or common-law
partner's provincial amounts below.
Age amount (if your spouse or common-law partner was born
in 1957 or earlier):
Tuition and education amounts:
Spouse's or common-law partner's taxable income:
If it is more than $29,590, enter the result of the following
calculation:
Spouse's or common-law partner's adjusted taxable
income:
Line 5 minus line 11 (if negative, enter "0")
Enter the amount from line 12 on line 58640 of your
Form NS428.
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2022
Nova Scotia
Schedule NS(S11)
Only the student completes this schedule.
Unused tuition and education amounts:
Education amount for 2022:
If you ticked box 32005 of your federal Schedule 11, do not complete line 3. Instead, complete line 4 by adding the number of months you
entered on line 32010 and line 32020 of your federal Schedule 11 (up to a maximum of 12 months).
Enter the amount from line 26000 of your return on line 7 if it is $29,590
or less.
Unused tuition and education amounts claimed for 2022:
Enter the amount from line 13 on line 58560 of your Form NS428.
Continue on the next page to transfer or carryforward your unused amounts.
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2022
Nova Scotia
Schedule NS(S11)
Transfer or carryforward of unused amounts
Complete this section to calculate your current-year unused provincial tuition and education amounts available to transfer to a
designated individual and your unused provincial tuition and education amounts available to carry forward to a future year. Note: If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form NS428,
you cannot transfer your unused provincial tuition and education amounts to your (or your spouse's or common-law
partner's) parent or grandparent
If you are transferring an amount to a designated individual, continue on line 17
If not, enter the amount from line 16 on line 21.
Line 17 minus line 18 (if negative, enter "0")
Enter the provincial amount you are transferring as specified on your forms (cannot be more than line 19).
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Final Check
Click "Calculate" button to make sure the final update
and calculations are complete
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2022
Worksheet NS428
***Note: Manual entry required on lines 58040, 58080, 58120, 58160, 58200, 58400, 58440, 58480, 58729, 61520 on your NS428***
Use this worksheet to calculate the amounts to enter on your Form NS428, Nova Scotia Tax.
Line 58040 – Basic personal amount
If the amount from line 26000 of your return is:
Enter the amount from line 9 on line 58040 of your Form NS428.
Line 58080 – Age amount (if you were born in 1957 or earlier)
Enter the amount from line 15 on line 58080 of your Form NS428.
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2022
Worksheet NS428
Line 58120 – Spouse or common-law partner amount
Enter the amount from line 13 on line 58120 of your Form NS428.
Line 58160 – Amount for an eligible dependant
Enter the amount from line 13 on line 58160 of your Form NS428.
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2022
Worksheet NS428
Line 58200 – Amount for infirm dependants age 18 or older
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.
Dependant 1 Dependant 2 Dependant 3
Enter the total from line 6 on line 58200 of your Form NS428.
Line 58400 – Caregiver amount
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.
Dependant 1 Dependant 2 Dependant 3
Enter the total from line 6 on line 58400 of your Form NS428.
Line 58440 – Disability amount for self
Complete the following calculation if you were under 18 years of age on December 31, 2022:
Enter the amount from line 7 on line 58440 of your Form NS428.
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2022
Worksheet NS428
Line 58480 – Disability amount transferred from a dependant
Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper.
Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules
may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281.
If the dependant was under 18 years of age on December 31, 2022, complete lines 2 to 12.
Enter on line 58480 of your Form NS428 the total of allowable amounts claimed for all dependants.
Line 58729 – Allowable amount of medical expenses for other dependants
Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper.
Dependant 1 Dependant 2 Dependant 3
Enter the total from line 4 on line 58729 of your Form NS428.
Line 61520 – Nova Scotia dividend tax credit
Enter the total from line 3 on line 61520 of your Form NS428.
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