Basic Version
1) Basic version is for the common, basic cases only.
2) Boxes, if left empty would give errors. For example, enter 0.00 if the amount is 0.
3) Basic version is created to make the program more user friendly
4) Many features that are not common are excluded from the Basic version.
5) The user may utilize the free standard version if they want to use other features that are not included in the Basic version.
6) Enter amounts without any commas, spacing, other characters etc
7) Check on the "help" section for more details.
Enter values in the boxes, where applicable
Federal non-refundable tax credits
RRSP Slips (Federal Schedule 7)
Donations (Federal Schedule 9)
Federal Tuition (Federal Schedule 11)
British Columbia Tax (Form BC428)
British Columbia Credits (Form BC479)
If you had a spouse or common-law partner at the end of the year, use Standard Version
British Columbia Tuition and Education Amounts (Schedule BC(S11))
Update
Final Check
Click "Calculate" button to make sure the final update
and calculations are complete
Calculate - Final
For the Basic Version, Calculations are now complete.
Continue below to review your Tax.
Additional entries and Calculations are optional for the Basic Version.
User may continue with additional entries and calculations for more detailed Tax Return with additional features based on the standard version.
Income Tax and Benefit Return
T1-2023
If this return is for a deceased person, enter their information on this page.
For more information, see Guide T4011, Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction,
claim, or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.
Step 1 – Identification and other information
Identification
First name
Last name
Social insurance number (SIN)
Marital status on December 31, 2023:
Mailing address
(apartment - number, street)
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. To view the Terms of use, go to canada.ca/cra-email
-notifications-terms.
Your language of correspondence
English
Votre langue de correspondance :
Français
Residence information
Your province or territory of residence on December 31, 2023:
If you became a resident of Canada in 2023 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 2023:
If you ceased to be a resident of Canada in 2023 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 2023.
1
Page 1 of 8
Income Tax and Benefit Return
T1-2023
Step 1 – Identification and other information (continued)
Residency information for tax administration agreements
For more information, go to canada.ca/indigenous-government-lands.
Did you reside on Nisga'a Lands on December 31, 2023? 1
Yes
2
No
If yes, are you a citizen of the Nisga'a Nation? 1
Yes
2
No
Elections Canada
For more information, go to canada.ca/cra-elections-canada.
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 2023 tax year, if applicable, and your family's provincial or
territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for
the 2024 tax year.
Foreign property
Did you own or hold specified foreign property where the total cost amount of all such
property, at any time in 2023, was more than CAN$100,000? 26600 1
Yes
2
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
T1-2023
Complete only the lines that apply to you, unless stated otherwise. You can find more information
about the lines on this return 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):
Page 3 of 8
Calculate1
Income Tax and Benefit Return
T1-2023
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:
• You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is
more than $76,875
• You entered an amount for OAS pension on line 11300 or net federal supplements paid on line
14600 and the amount on line 23400 is more than $86,912
Page 4 of 8
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Income Tax and Benefit Return
T1-2023
Part A – Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.
Line 26000 is $53,359 or less
Line 26000 is more than $53,359 but not more than $106,717
Line 26000 is more than $106,717 but not more than $165,430
Line 26000 is more than $165,430 but not more than $235,675
Line 26000 is more than $235,675
Enter the amount from line 75 on line 118 and continue at line 76.
Part B – Federal non-refundable tax credits
If the amount on line 23600 is $165,430 or less, enter $15,000.
If the amount on line 23600 is $235,675 or more, enter $13,520.
Canada caregiver amount for infirm children under 18 years of age (see
Schedule 5)
Page 5 of 8
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Income Tax and Benefit Return
T1-2023
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:
Disability amount for self
Page 6 of 8
Calculate4
Income Tax and Benefit Return
T1-2023
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
Labour-sponsored funds tax credit
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
Page 7 of 8
Calculate5
Income Tax and Benefit Return
T1-2023
Step 6 – Refund or balance owing (continued)
Eligible educator school supply tax credit
Line 148 minus line 166
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, 2024.
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 and used 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 disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs..
Page 8 of 8
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T1-2023
Federal Amounts Transferred from your Spouse or Common-Law Partner
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.
You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need
to use them to reduce their federal tax to zero.
Complete the provincial or territorial schedule (S2) to calculate your provincial or territorial amounts.
If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2023,
your spouse or common-law partner cannot transfer any unused amounts to you.
If your spouse or common-law partner is filing a return, use the amounts entered on their return.
If your spouse or common-law partner is not filing a return, use the amounts they would have entered on their return, schedules,
and worksheets as if they were filing a return, and attach their information slips.
Attach a copy of this schedule to your paper return.
Age amount (if your spouse or common-law partner was born
in 1958 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 $53,359, enter the result of the following
calculation:
Spouse's or common-law partner's adjusted taxable
income:
(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.
Before assessing your return, the Canada Revenue Agency (CRA) will review your claim to see if
your spouse or
common-law partner is eligible for the disability tax credit. If they were eligible for 2022 and
still meet the requirements
in 2023, you do not need to send the CRA a new Form T2201 to claim this amount. However, you
must send the CRA
a new Form T2201 if the previous period of approval ended before 2023 or if the CRA asks you
to.
(2) The maximum tuition amount your spouse or common-law partner can transfer to you is $5,000
minus the current year
amounts they use, even if there is still an unused part.
Your spouse or common-law partner cannot transfer to you any tuition, education, or textbook
amounts carried forward
from a previous year.
Page 1 of 1
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T1-2023
Amounts for Spouse or Common-Law Partner and Dependants
Schedule 5
Complete this schedule to claim an amount on line 30300, 30400, 30425, or
30450 of your return.
For information about the Canada caregiver amount for infirm children under 18 years of age, see
line 30500 on the last page
of this schedule.
Attach a copy of this schedule to your paper return.
For more information refer to Schedule 5 Form on Canada Revenue Agency Website
***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 2023?
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 2023?
Month Day
Information about your dependant
Line 3 minus line 4 (if negative, enter "0")
Page 1 of 2
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T1-2023
Amounts for Spouse or Common-Law Partner and Dependants
Schedule 5
Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age
18 or older
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.
Page 2 of 2
Calculate9
T1-2023
RRSP, PRPP and SPP Contributions and Transfers
and HBP and LLP Activities
Schedule 7
Complete parts A, B, C and D of this schedule if any of the following conditions apply to you:
• You will not be deducting all of the unused registered retirement savings plan (RRSP), pooled registered pension plan (PRPP)
or specified pension plan (SPP) contributions that you previously reported and are available to deduct on your 2023 return, as
shown on your latest notice of assessment or reassessment, or Form T1028, Your RRSP Information for 2023
• You will not be deducting all of the RRSP, PRPP or SPP contributions you made from March 2, 2023, to February 29, 2024,
on your 2023 return
• You have transferred to your RRSP, PRPP or SPP certain amounts that you included in your income for 2023
• You are designating contributions made to your RRSP, PRPP or SPP as a 2023 repayment under the Home Buyers' Plan (HBP)
or the Lifelong Learning Plan (LLP)
• You want to claim the full amount of RRSP, PRPP or SPP contributions you made (including any unused RRSP, PRPP or
SPP contributions) on line 20800 of your return and you reported employer PRPP contributions on line 20810 of your return
Complete Part E if you withdrew funds from your RRSP in 2023 under the HBP or the LLP.
Complete Part F if you will be the beneficiary of income that was contributed to an amateur athlete trust in 2023 and you want
that income to be used to calculate your RRSP deduction limit.
If none of the situations for parts A to F above apply to you, do not complete this schedule. Instead, enter your total
contributions made to your RRSP, PRPP or SPP, or your spouse's or common-law partner's RRSP or SPP, for 2023 on
line 20800 of your return.
Attach a copy of this schedule to your paper return. Also attach your official receipts for all amounts that you contributed to an
RRSP, PRPP or SPP from March 2, 2023, to February 29, 2024, including those you are not deducting on your 2023 return and
those you are designating as HBP or LLP repayments.
Generally, your SPP and PRPP contributions are subject to the same rules as RRSP contributions and should be included on
this schedule.
For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.
Page 1 of 4
T1-2023
RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities
Schedule 7
Part A – RRSP, PRPP and SPP contributions
Complete this part to calculate your total contributions.
Enter, on lines 2 and 3 below, all contributions you made for the dates specified even if you are not designating or deducting
them on your 2023 return. Otherwise, the Canada Revenue Agency may reduce or disallow your claim for these contributions
on your return for a future year.
Include on lines 2 and 3 amounts transferred to your RRSP, PRPP or SPP (also see line 24640 in Part C) and contributions
you are designating as a repayment under the HBP or the LLP (Part B).
Do not include any of the following amounts on lines 2 and 3:
• unused RRSP, PRPP or SPP contributions you made after March 1, 2023, that were refunded to you or your spouse or
common-law partner in 2023
• all or part of the contributions you made to your RRSP or an RRSP for your spouse or common-law partner less than
90 days before either of you withdrew funds from that RRSP under the HBP or the LLP. For more information, go
to canada.ca/home-buyers-plan or canada.ca/lifelong-learning-plan.
• your employer's contributions to your PRPP as reported on line 20810 of your return
• any payment directly transferred to your RRSP, PRPP or SPP if you did not receive an information slip or if it is shown in
box 35 of your T4RSP or T4RIF slips
• the part of an RRSP withdrawal that you recontributed to your RRSP and deducted on line 23200 of your return. This
would have happened if you withdrew more RRSP funds than necessary in error to get past service benefits under a
registered pension plan (RPP)
• the excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP, a PRPP or a registered
retirement income fund (RRIF) that you withdrew and are including on line 12900 or line 13000 and deducting on
line 23200 of your 2023 return
• contributions made from exempt earnings (see Form RC383, Tax-Exempt Earned Income and Contributions for a Pooled
Registered Pension Plan)
Page 2 of 4
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T1-2023
RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities
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 2022, you may have to
make a repayment to
your RRSP, PRPP, or SPP for 2023. Your 2023 minimum required repayment is shown on your latest
notice of
assessment or reassessment, or Form T1028 for 2023.
Complete lines 7 and 8 below if you are designating contributions made from January 1, 2023, to
February 29, 2024, to your
own RRSP, PRPP, or SPP as a 2023 repayment under the HBP or the LLP. If you designate less than
the minimum
required repayment amount for 2023, report the difference on line 12900 of your return.
Do not include any of the following amounts on lines 7 and 8:
• any amount you deducted or designated on your 2022 return as a repayment or that was refunded
to you
• any contributions or transfers you will be including on line 15 or line 18 in Part C
If you are not required to make a repayment under the HBP or the LLP, enter "0" on line 9 and
continue at line 10.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.
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.
(1) You may have reported income on line 11500, line 12900, or line 13000
of your 2023 return. If you transferred certain
types of this income to your RRSP, PRPP, and SPP on or before February 29, 2024, 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.
Page 3 of 4
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T1-2023
RRSP, PRPP and SPP Contributions and Transfers and HBP and LLP Activities
Schedule 7
Part D – Unused contributions available to carry forward
Your unused RRSP contributions previously reported and available to deduct
for 2024 will be shown on your 2023 notice of assessment.
Part E – 2023 withdrawals under the HBP and the LLP
Complete this part if you withdrew funds from your RRSP under the HBP or the LLP in 2023.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.
Part F – 2023 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 2023 to an amateur athlete
trust. This income qualifies
as earned income when calculating the RRSP deduction limit of the trust's beneficiary.
Page 4 of 4
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T1-2023
Donations and Gifts
Schedule 9
Complete this schedule to claim an amount on line 34900 of your return.
Include the eligible amount of all donations that you want to claim this year that you or your
spouse or common-law partner
made in 2023 or in any of the previous five years (or the previous 10 years for ecological gifts
made after February 10, 2014)
that have not been claimed before.
You may have charitable donations on your T4, T4A, and T5013 slips.
Attach a copy of this schedule to your paper return.
For more information about donations and gifts, including gifts made to a charity in the United
States, see Guide P113,
Gifts and Income Tax.
Allowable charitable donations:
Page 1 of 1
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T1-2023
Federal Tuition, Education, and Textbook Amounts and Canada Training Credit
Schedule 11
Only the student completes this schedule.
Complete this schedule to calculate your federal tuition, education, and textbook amounts, your Canada training credit, your
unused current-year tuition amount available to transfer to a designated individual, and your unused federal tuition amount
available to carry forward to a future year.
Use your Tuition and Enrolment Certificate (T2202, TL11A or TL11C or any other official tuition tax receipts) to complete this
schedule. If you are transferring your unused current-year tuition amount, also complete the authorization to transfer tuition,
education, and textbook amounts on the back of your certificate.
Complete the provincial or territorial schedule (S11) to calculate your provincial or territorial amounts.
Attach a copy of this schedule to your paper return.
For more information, see Guide P105, Students and Income Tax.
Calculating your tuition, education, textbook amounts, and Canada training credit
If you are claiming the Canada training credit, continue on line 2.
If not, enter the amount from line 1 on line 6, and continue on line
7.
Enter the amount of Canada training credit you are claiming for 2023
(cannot be more than the amount at line 4).
If it is more than $53,359, enter the result of the following calculation:
Unused tuition, education, and textbook amounts claimed for 2023:
Page 1 of 2
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T1-2023
Federal Tuition, Education, and Textbook Amounts and Canada Training Credit
Schedule 11
2023 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.
You can transfer all or part of your unused tuition amount available to transfer to your spouse or common-law partner,
your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (designated individual).
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.
If not, enter the amount from line 20 on line 25.
Page 2 of 2
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2023
British Columbia Tax
Form BC428
For more information about this form, go to canada.ca/bc-tax-info.
Part A – British Columbia tax on taxable income
Use the amount from line 1 to complete the appropriate column
below.
Line 1 is $45,654 or less
Line 1 is more than $45,654 but not more than $91,310
Line 1 is more than $91,310 but not more than $104,835
Line 1 is more than $104,835 but not more than $127,299
If you completed lines 2 to 8 for a column above, enter the amount from line 8 on line 61 and continue on line 16.
Line 1 is $127,299 but not more than $172,602
Line 1 is more than $172,602 but not more than $240,616
Line 1 is more than $240,616
If you completed lines 9 to 15 for a column above, enter the amount from line 15 on line 61 and continue on line 16.
Part B – British Columbia non-refundable tax credits
Internal Use
56090
Spouse or common-law partner amount:
Amount for an eligible dependant:
Page 1 of 3
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2023
British Columbia Tax
Form BC428
Part B – British Columbia non-refundable tax credits (continued)
CPP or QPP contributions:
Employment insurance premiums:
Page 2 of 3
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2023
British Columbia Tax
Form BC428
Part C – British Columbia tax
British Columbia minimum tax carryover:
British Columbia additional tax for minimum tax purposes:
British Columbia tax reduction
If your net income from line 23600 of your return is $37,814 or more, enter "0" on line 79 and
continue on line 80. If it is less than $37,814, complete the following calculation:
Page 3 of 3
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2023
British Columbia Credits
Form BC479
You can claim these refundable tax credits even if you do not have to pay any tax. If they are more than the taxes you have to
pay, you may get a refund for the difference.
Complete the calculations that apply to you and attach a copy of this form to your return.
For more information about these credits, go to canada.ca/bc-tax-info.
Note: If you had a spouse or common-law partner on December 31, 2023, only one of you can claim this credit for both of you.
Adjusted family net income calculation for the sales and renter's tax credits
Column 1 You
Column 2 Your spouse or common-law partner
British Columbia home renovation tax credit for seniors
and persons with disabilities
Page 1 of 3
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2023
British Columbia Credits
Form BC479
British Columbia venture capital tax credit
Enter the following information from your Certificate SBVC 10 for shares acquired in 2023: (1)
Enter the following information from your Certificate SBVC 10 for shares acquired in the first 60 days of 2024 that you elect to claim in 2023: (1)
(1) If you made more than one purchase, enter the certificate number for the first acquisition in this period.
British Columbia mining exploration tax credit
British Columbia clean buildings tax credit
British Columbia clean buildings tax credit:
Credit amount from a partnership:
British Columbia training tax credit
Page 2 of 3
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2023
British Columbia Credits
Form BC479
British Columbia renter's tax credit
Note: If you had a spouse or common-law partner on December 31, 2023, only one of you can claim this
credit for both of you.
Declaration for the renter's tax credit (if you need more space, attach an additional page)
By signing my return, I declare the following information about my rental in British Columbia during 2023:
Column A Rental address
Column B Rent paid at address (1)
Column C Number of months of tenancy at this address
Column D Name of landlord or company payment was made to
(1) Do not include any amounts paid to a non-arm's length party
If you qualify, and your adjusted family net income, on line 6 of page 1, is less than $60,000, enter
$400 on line 60576. If the adjusted family net income is between $60,000 and $80,000, complete
lines 35 to 40 below and enter the result on line 41. If your adjusted family net income is more
than $80,000, you cannot claim this credit. Enter "0" on line 41.
Page 3 of 3
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2023
Provincial Amounts Transferred from your Spouse or Common-Law Partner
Schedule BC(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.
You can claim these amounts if you are eligible to claim the equivalent federal amounts on your
federal Schedule 2.
If your spouse or common-law partner is filing a return, use the amounts that they entered on
their Form BC428.
If your spouse or common-law partner is not filing a return, use the amounts they would enter on
their Form BC428 as if they
were filing a return and attach their information slips.
If your spouse or common-law partner was not a resident of British Columbia at the end of the year,
special rules may apply.
For more information, call the Canada Revenue Agency at 1-800-959-8281.
Age amount (if your spouse or common-law partner was born
in 1958 or earlier):
Spouse's or common-law partner's taxable income:
If it is more than $45,654, enter the result of the following
calculation:
Spouse's or common-law partner's adjusted taxable
income:
Enter the amount from line 12 on line 58640 of your
Form BC428.
Page 1 of 1
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2023
British Columbia Tuition and Education Amounts
Schedule BC(S11)
Only the student completes this schedule.
Complete this schedule to calculate your British Columbia tuition and education amounts, your current-year unused provincial
tuition amount available to transfer to a designated individual, and your unused provincial tuition and education amounts
available to carry forward to a future year.
Use your Tuition and Enrolment Certificate (T2202, TL11A or TL11C or any other official tuition tax receipts) to complete this
schedule. If you are transferring your current year unused amount, also complete the authorization to transfer tuition and
education amounts on the back of your certificate.
Attach a copy of this schedule to your paper return.
For more information, go to canada.ca/bc-tax-info. Also see Guide P105, Students and Income Tax.
If you resided in a province or territory other than British Columbia on December 31, 2022, enter your unused federal tuition,
education and textbook amounts from your 2022 notice of assessment or reassessment on line 1.
Unused tuition and education amounts:
Enter the amount from line 26000 of your return on line 4 if it is $45,654
or less.
Unused tuition and education amounts claimed for 2023:
Enter the amount from line 10 on line 58560 of your Form BC428.
Continue on the next page to transfer or carryforward your unused amounts.
Page 1 of 2
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2023
British Columbia Tuition and Education Amounts
Schedule BC(S11)
Transfer or carryforward of unused amounts
Complete this section to calculate your current year unused provincial tuition amount available to transfer to a designated
individual, and your unused provincial tuition and education amounts available to carry forward to a future year.
You can transfer all or part of your unused provincial tuition amount available for transfer to your spouse or common-law
partner, your parent or grandparent, or your spouse's or common-law partner's parent or grandparent.
Note: If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form BC428,
you cannot transfer your unused provincial 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 14
If not, enter the amount from line 13 on line 18.
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2023
British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities
Schedule BC(S12)
Complete this schedule if you have eligible home renovation expenses.
For more information about this form, go to canada.ca/bc-tax-info.
Attach a copy of this schedule to your return. Do not include your receipts but keep them in case you are asked to provide
them later.
If you need more space, attach an additional sheet of paper.
Date on sales slip or contract
Supplier or contractor
Name
GST/HST No. (if applicable)
Description
Amount paid (including all applicable taxes)
Address of the residence
If not, enter the address of the residence they relate to:
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Final Check
Click "Calculate" button to make sure the final update
and calculations are complete
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2023
Federal Worksheet
T1-2023
*** Note: Manual entry required on lines 30000, 30100, 31600, 31800, 33199, 41000 of your return ***
Use this worksheet to calculate the amounts to enter on your return.
Keep this worksheet for your records. Do not attach it to your return.
Line 30000 – Basic personal amount
If the amount from line 23600 of your return is:
• $165,430 or less, enter $15,000 on line 30000 of your return
• $235,675 or more, enter $13,520 on line 30000 of your return
Otherwise, complete the calculation below.
Enter this amount on line 30000 of your return.
Line 30100 – Age amount (if you were born in 1958 or earlier)
If the amount from line 23600 of your return is:
• $42,335 or less, enter $8,396 on line 30100 of your return
• $98,309 or more, enter "0" on line 30100 of your return
Otherwise, complete the calculation below.
Enter this amount on line 30100 of your return.
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2023
Federal Worksheet
T1-2023
Line 31600 – Disability amount for self
You may be able to claim the disability amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was
certified by a medical practitioner.
To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2023.
If you were eligible for the disability tax credit for 2022 and you still meet the eligibility requirements in 2023, you can claim this
amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of
approval ended before 2023 or if the CRA asks you to.
For more information, see Guide RC4064, Disability-Related Information, or go to canada.ca/disability-credits-deductions.
If you qualify for the disability amount and, on December 31, 2023, you were:
• 18 years of age or older, enter $9,428 on line 31600 of your return
• under 18 years of age, complete the following calculation
Enter this amount on line 31600 of your return.
Line 31800 – Disability amount transferred from a dependant
You may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount
from line 31600 of their return if all of the following apply:
• A medical practitioner certified, using Form T2201, Disability Tax Credit Certificate, that your dependant had a severe and
prolonged impairment in physical or mental functions during 2023
• The CRA approved Form T2201 for your dependant
• Your dependant was resident in Canada at any time in 2023
• Your dependant was dependent on you for support on a regular and consistent basis for all or some of the basic necessities
of life such as food, shelter, and clothing
• One of the following applies:
– You claimed an amount on line 30400 of your return for that dependant, or you could have if you did not have a spouse or
common law partner and if the dependant did not have any income (see line 30400 of Schedule 5 for conditions)
– The dependant was your (or your spouse's or common law partner's) parent, grandparent, child, grandchild, brother, sister,
aunt, uncle, niece, or nephew and you claimed an amount on line 30450 of your return for that dependant, or you could
have if they had no income and had been 18 years of age or older in 2023
If your dependant was eligible for the disability tax credit for 2022 and still meets the requirements in 2023, you do not need to
send the CRA a new Form T2201 to claim this amount. However, you must send the CRA a new form T2201 if the previous
period of approval ended before 2023 or if the CRA asks you to.
Notes: You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a
disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses)
for the person with a disability.
If you are splitting the unused part of this amount with another person, the total amount claimed for that dependant
cannot be more than the maximum amount allowed for that dependant.
If you or someone else paid for an attendant or for care in an establishment for that dependant, special rules may apply.
For more information, see Guide RC4065, Medical Expenses.
For more information about amounts you may be able to claim, see Guide RC4064, Disability-Related Information, or go
to canada.ca/disability-credits-deductions
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2023
Federal Worksheet
T1-2023
Line 31800 – Disability amount transferred from a dependant (continued)
Complete the following calculation for each dependant who is eligible for the disability tax credit in 2023.
If you have more than one dependant, use a separate sheet of paper.
If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 13.
If the dependant was 18 years of age or older, complete lines 7 to 13.
Enter on line 31800 of your return the total of allowable amounts claimed for all
dependants who qualify for the disability tax credit.
Line 33199 – Allowable amount of medical expenses for other dependants
You can claim the part of the eligible medical expenses that you or your spouse or common-law partner paid for each of the
following persons who depended on either of you for support:
• your or your spouse's or common-law partner's children 18 years of age or older in 2023, or grandchildren
• your or your spouse's or common-law partner's parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews
who were residents of Canada at any time in the year
For examples of expenses that you can claim, go to canada.ca/line-33199. The expenses you
claim on line 33199 of your return must be paid in the same 12-month period used to calculate the eligible medical expenses
that you claimed on line 33099 of your return.
For more information, see Guide RC4065, Medical Expenses.
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 this amount on line 33199 of your return.
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2023
Federal Worksheet
T1-2023
Line 41000 – Federal political contribution tax credit
You can claim a credit for the amount of contributions that you or your spouse or common-law partner made in the year to a
registered federal political party, a registered association, or a candidate in a federal election.
If you received, or expect to receive, any advantage for making a contribution, the eligible amount you can claim is the amount
of the fair market value of your contribution that is more than any advantage. An advantage generally includes the value of
certain property, service, compensation, use, or any other benefit.
If your total federal political contributions from line 40900 of your return were $1,275 or more, enter $650 on line 41000 of your
return. If not, use the amount from line 40900 of your return to decide which column to complete.
Line 40900 is $400 or less
Line 40900 is more than $400 but not more than $750
Line 40900 is more than $750
Enter this amount on line 41000 of your return.
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2023
Worksheet BC428
***Note: Manual entry required on lines 58080, 58175, 58440, 58440, 58480, 58729, 58969, 61520, 84 on your BC428***
Use this worksheet to calculate the amounts to enter on your Form BC428, British Columbia Tax.
Keep this worksheet for your records. Do not attach it to your return.
Line 58080 – Age amount (if you were born in 1958 or earlier)
If the amount from line 23600 of your return is:
• $39,994 or less, enter $5,373 on line 58080 of your Form BC428
• $75,814 or more, enter "0" on line 58080 of your Form BC428
Otherwise, complete the calculation below.
Enter the amount from line 7 on line 58080 of your Form BC428.
Line 58175 – British Columbia 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 58175 of your Form BC428.
Line 58440 – Disability amount for self
Complete the following calculation if you were under 18 years of age on December 31, 2023:
Enter the amount from line 7 on line 58440 of your Form BC428.
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2023
Worksheet BC428
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, 2023, complete lines 2 to 12.
If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7.
Enter on line 58480 of your Form BC428 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 BC428.
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2023
Worksheet BC428
Line 58969 – Donations and gifts
Enter the amount from line 10 on line 58969 of your Form BC428.
Line 61520 – British Columbia dividend tax credit
Enter the total from line 3 on line 61520 of your Form BC428.
Line 84 – British Columbia political contributions tax credit
If your total political contributions are more than $1,150, enter $500 on line 84 of your Form BC428.
If not, use the amount from line 60400 of your Form BC428 to complete the appropriate column below.
Line 60400 is $100 or less
Line 60400 is more than $100 but not more than $550
Line 60400 is more than $550
Enter the amount from line 7 on line 84 of your Form BC428.
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