Longitudinal Administrative Data Dictionary, 2017
Income Taxes

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Totals

Total income tax deducted at source (TIDT4)

(1992 to present)

• Definition: The total of all the amounts shown in the “Income tax deducted” box from all of your Canadian information slips. If you were not a resident of Quebec on December 31, but you had Quebec provincial income tax withheld from your income, also include those amounts on line 437 and attach your provincial information slips to your paper return. 
• If you were a resident of Quebec on December 31, do not include any of your Quebec provincial income tax deducted. If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to enter on line 437 of your and your spouse’s or common-law partner’s returns. If you paid tax by instalments, claim it on line 476. If you paid foreign taxes, do not claim these amounts on this line. However, you may be able to claim a foreign tax credit. For more information, see Form T2209, Federal Foreign Tax Credits.
• Derived from: Line 437 Form T1
• LAD: TIDT4   I, F, P

Final balance payable/refundable (FINBL)

(2002 to present)

• Definition: This variable measures the final amount payable by the taxfiler, or the total amount refundable to the taxfiler as calculated.
• Derived from: Line 484 and Line 485
• LAD: FINBL   I, F, P

Federal Income Taxes and Credits

Deductions from Total Income

Total Income - CRA definition (TIRC_)

Please see: Total Income - CRA definition (TIRC_)

Total deductions for calculation of net income (TIDNC)

(1982 to present)

• Definition: Total deductions is used to calculate net income through the calculation: net income = total income - total deductions. It is the sum of all deductions reported on the tax return (lines 207 to 224, 229, and 231 to 232). Only deductions used to calculate net income are included in this total (any deductions from net income are not included in this total).
• Derived from: T1FF processing
• LAD: TIDNC   I, F, P

Net income (NETIC)

(1982 to present)

• Definition: Net income is the taxfiler's total income (Canada Revenue Agency definition, TIRC_) less deductions and social benefits repayments (RSBCL).
• Social benefits repayments (RSBCL) consists of:
  • Employment insurance repayment (1982 to present)
  • Net federal supplements repayment (1993 to present)
  • Old Age Security pension repayment calculated  (1989 to present)
  • Family Allowance repayment  (1989 to 1992)
• Total deductions from total income (not available on LAD) consists of:
  • Registered pension plan contributions  (T4RP, 1986 to present)
  • RRSP contributions  (RRSPC, 1982 to present)
  • Union, professional and other dues  (DUES, 1982 to present)
  • Child care expense deduction  (CCEXD, 1982 to present)
  • Attendant care expenses  (ACEXP, 1989 to 1991, not available on LAD)
  • Allowable business investment losses  (KLCBCL, not available on LAD)
  • Moving expenses deduction  (MVEXP, 1986 to present)
  • Alimony or separation allowance payments  (ALMDM, 1986 to present)
  • Carrying charges and interest expenses  (CYCGINV, not available on LAD)
  • Exploration and development expenses  (CEDEXP, not available on LAD)
  • Other employment expenses  (not available on LAD)
  • Deduction for PPIP premiums on self-employment income (Not available on LAD)
  • Other deductions  (not available on LAD)
• Prior to 1988, many of the non-refundable tax credits were deductions from total income.
• Total deductions from total income before 1988 consisted of:
  • CPP/QPP contributions through employment  (CQPCT4E, 1982 to present)
  • CPP/QPP contributions through self-employment  (CQPCSEI, 1982 to present)
  • Employment insurance premiums (T4EIC, 1982 to present)
  • Registered pension plan contributions  (T4RP, 1986 to present)
  • RRSP premiums  (RRSPPCL, not available on LAD)
  • Registered home ownership savings plan contributions (RHOSP, 1982 to 1984, not available on LAD)
  • Union, professional and other dues  (DUES, 1982 to present)
  • Tuition fees for self  (TUTDN, 1982 to present)
  • Child care expense deductions  (CCEXD, 1982 to present)
  • Allowable business investment losses  (KLCBCL, not available on LAD)
  • Moving expenses  (MVEXP, 1986 to 1991)
  • Alimony or support income  (ALMI, 1986 to present)
  • Carrying charges and interest expenses  (CYCGINV, not available on LAD from 1986 to 1991)
  • Indexed security investment plan – allowable capital losses  (1984 to 1985)
  • Other deductions  (ODN, not available on LAD)
• Derived from: Line 236 (1988 to present), Line 224 (1984 to 1987), Line 41 (1982 to 1983) 
• LAD: NETIC   I, F, P, K

Individual Deduction Items

Alimony Deduction (claimed) (ALMDC)

(1997 to present)

• Definition: The amount of alimony deduction claimed in the year as calculated by the system. These are deductible support payments for a spouse or common-law partner or for a child, which were made in the current tax year. In general, only payment made pursuant to an order, decree, judgement or a written separation agreement, are deductible. 
• Derived from: Line 220
• LAD: ALMDC   I, F, P 

Alimony or Support Deductions (paid) (ALMDN)

(1986 to present)

• Definition: An alimony deduction is the money paid by the taxfiler to a former spouse for spousal support (alimony) and/or for child support (maintenance).
• From 1986 to 1996:  Both alimony and maintenance payments could be deducted from the income.
• Effective May 1, 1997, there were major changes to the taxation of child support and not all child support can be deducted from income. The following highlights the changes:
  1. For child support agreements made after April 30th, 1997, child support was no longer a deduction from the income by the payer and it is no longer included as an income for the recipient.
  2. For child support agreements made prior to May 1, 1997, child support continued to be a deduction from income for the payer and a source of income for the recipient.
  3. For child support agreements made prior to May 1, 1997 but changed after April 30, 1997, child support is no longer a deduction from income by the payer and it is no longer included as an income for the recipient. (Same rules as outlined in #1).
• Under this new legislation, spousal support (alimony) continues to be a deduction for the payer only if the payer – when applicable – has provided child support. The recipient of spousal support must claim it as a source of income. (See also TALIP)
• Derived from: Line 230 (1997 to present), Line 220 (1986 to 1996)
• LAD: ALMDN   I, F, P (formerly ALMDM from 1986 to 1995, retroactively changed to ALMDN in 1996)

Total spousal and child support payments paid (TALIP)

(1998 to present)

• Definition: Total amount of spousal and child support payments paid by the taxfiler in the year. Effective January 1, 1997, the terms “alimony” and “maintenance” have been replaced by the term “support amount”. The deductible portion of these payments is written on line 220 (ALMDN). The taxfiler enters on line 230 the total of all deductible and non-deductible support payments for a spouse or common-law partner, or for a child, that they made (or, if you are the payee, that you repaid under a court order) in 2005. Only the deductible amount is claimed on line 220. Most child support payments paid according to a written agreement or court order dated after April 1997, are not deductible. To be allowed a deduction for any support payments made in a year, you must be living apart from the qualified recipient throughout the remainder of the year. A payment which is deductible by you will be included in the income of the recipient. Generally, to be allowed your claim, you should register your written agreement or court order (including any amendments) with CRA.
• Derived from: Line 230
• LAD: TALIP   I, F, P

New Attendant care expenses description (ACEXP)

(1989 to present)

• Definition: Previously called Attendant Care Expenses referred to a claim made by a tax filer who had a severe and prolonged (12 months) mental or physical disability for the amount of attendant care necessary to enable the tax filer to earn income. There was a maximum allowable claim of $5,000 (or $10,000 in the year of death) from 1991 to 1996. Beginning in 1997, the maximum has been set to $10,000 for medical care credit (attendant) and in the year of death, the maximum is $20,000. Under the equivalent to married claim, unused portions of this exemption can often be transferred to the spouse, parent, or grandparent of the tax filer.
• Now called Disability Supports Deduction (also includes disability supports expenses such as sign language interpretation services). The definition was broadened and the expense limits increased (e.g. the 2/3 of earned income limit has been removed in 2004).
• Derived from: Line 215 T1
• LAD: ACEXP   I, F, P 

Carrying charges and interest expenses (CYCGI)

(1986 to present)

• Definition: A taxfiler can claim the following carrying charges and interest they paid to earn income from investments:
  • fees to manage or take care of your investments (other than administration fees you paid for your registered retirement savings plan or registered retirement income fund), including safety deposit box charges;
  • fees for certain investment advice or for recording investment income;
  • fees to have someone complete your return, but only if you have income from a business or property, accounting is a usual part of the operations of your business or property, and you did not use the amounts claimed to reduce the business or property income you reported;
  • most interest you pay on money you borrow for investment purposes, but generally only as long as you use it to try to earn investment income, including interest and dividends. However, if the only earnings your investment can produce are capital gains, you cannot claim the interest you paid; and
  • legal fees you paid relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, will have to pay to you. Legal fees you paid to try to make child support payments non-taxable must be deducted on line 232.
• Derived from: Line 221 T1
• LAD: CYCGI   I, F, P

Clergy residence deduction (CLRGY)

(1999 to present)

• Definition: Clergy residence deduction is the amount of deduction for a Clergy residence as claimed by the client. The following “basic conditions” must be met:
  • The person is a member of the clergy or of a religious order, or a regular minister of a religious denomination; and
  • The person is:
    • in charge of a diocese, parish or congregation
    • ministering to a diocese, parish or congregation, or
    • engaged exclusively in full-time administrative service by appointment of a religious order or denomination.
• Derived from: Line 231 T1
• LAD: CLRGY   I, F, P

Provincial Parental Insurance premium on self-employment income (PPIPD)

(2006 to present)

• Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums if any of the following conditions apply:
  • the net self-employment income on lines 135 to 143 of the return is $2,000 or more ; or
  • the total of employment income (including employment income from outside Canada) and the net self-employment income is $2,000 or more.
• Derived from: Line 223 T1
• LAD: PPIPD   I, F, P

Elected split pension amount (ESPA_)

(2007 to present)

• Definition: This variable contains the elected split-pension amount a pensioner and his spouse or (common-law partner) agree to split up to 50% of his/her eligible pension income. If the spouse/partner is 65 years of age at the end of the taxation year, all his/her pension income is eligible, and up to 50% can be transferred. If the spouse/partner is not 65 at the end of the year, only his/her income eligible for $2000 pension income credit (“qualified pension income”), is eligible income for purposes of the income splitting election.
• Derived from: Line 116 of T1 tax form
• TIRC_ : Included in 2007
• XTIRC: Not present.
• LAD: ESPA_  I,  F, P

Elected split pension amount deduction (ESPAD)

(2007 to present)

• Definition:  This variable contains the deduction for the elected split-pension amount a pensioner and his spouse or (common-law partner) agree to split up to 50% of his/her eligible pension income. If the spouse/partner is 65 years of age at the end of the taxation year, all his/her pension income is eligible, and up to 50% can be transferred. If the spouse/partner is not 65 at the end of the year, only his/her income eligible for $2000 pension income credit (“qualified pension income”), is eligible income for purposes of the income splitting election.
• Derived from: Line 210 of T1 tax form
• LAD: ESPAD   I, F, P

Employment insurance benefits repaid deduction (EIRDN)

(2003 to present)

• Definition: Deduction for the amount of Employment insurance benefits that have been repaid
• Derived from: Line 235 T1
• LAD: EIRDN   I, F, P

Employment insurance repayment (EICRP)

(1982 to present)

• Definition: If the taxfiler received employment insurance (EI) benefits during the tax year and his or her net income before adjustments (Line 234, not available on LAD) is more than a certain amount, the taxfiler must pay part of these benefits.
  • $ maximum per year
    47,190 in 1989
    49,920 in 1990
    53,040 in 1991
    55,380 in 1992
    58,110 in 1993
    60,840 in 1994
    63,570 in 1995
    48,750 from 1996 to 2005
    48,750 (minus UCCB_ and RDSP_, if any) in 2006
    50,000 (minus UCCB) in 2007
    51,375 (minus UCCB and RDSP) in 2008
    52,875 (minus UCCB and RDSP) in 2009
    54,000 (minus UCCB and RDSP) in 2010
    55,250 (minus UCCB and RDSP) in 2011
    57,375 (minus UCCB and RDSP) in 2012
    59,250 (minus UCCB and RDSP) in 2013
    60,750 (minus UCCB and RDSP) in 2014
    61,875 (minus UCCB and RDSP) in 2015
    63,500 (minus UCCB and RDSP) in 2016
    64,125 (minus UCCB and RDSP) in 2017
    64,625 (minus UCCB and RDSP) in 2018
• Since 1999 any employment insurance benefits paid under maternity or parental leave situations do not have to be paid back.
• Note that prior to 1996 these repayments were unemployment insurance repayments. 
• Derived from: T1FF processing using part of Line 235 (1984 to present) and Line 58 (1982 to 1983). Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:
  • Old Age  Security pension repayment, calculated (1989 to present)
  • Employment insurance repayment (1989 to present);
  • Family Allowance repayment, calculated (1989 to 1992)
  • Net federal supplements (1992 to present)
• The variable Social benefits repayment (RSBCL) combines the 4 variables outlined above into one total.
• LAD: EICRP   I, F, P (formerly UICRP from 1982 to 1995, retroactively changed to EICRP in 1996)

Expenses, other allowable (ALEXP)

(1982 to present)

• Definition: The taxfiler may deduct certain expenses that he or she paid in order to earn paid-employment income, under the employment contract, if the taxfiler had to pay the expenses and if he or she did not receive a non-taxable allowance for these expenses. These employment expenses include artist's employment expenses, repayment of salary or wages, legal fees and employee profit-sharing plans. 
• Derived from: Line: 229 (1988 to present), Line 109 (1984 to 1987), Line 06 (1982 to 1983)
• TIRC_: Formerly a component of the Canada Revenue Agency’s definition of total income (as a negative amount) from 1982 to 1987. Beginning in 1988, this was no longer a component of income and is now reported on Line 229 as a deduction.
• XTIRC: Not present.
• LAD: ALEXP   I, F, P

Exploration and developments, expenses (CEDEX)

(1988 to present)

• Definition: The dollars spent on Canadian exploration and development which may be deducted by a tax filer who invests in a petroleum, natural gas, or mining venture in the tax year. In order to claim this deduction the tax filer cannot be an active participant in the venture. If they did actively participate in the venture, the tax filer must make their claim on line 135.
• Derived from: Line 224 T1
• LAD: CEDEX   I, F, P

Family Allowance repayment, calculated (RFACL)

(1991 to 1992)

• Definition: Family Allowance repayment calculated refers to the calculated amount of Family Allowance benefits repaid to the government. A new rule was introduced in the 1989 taxation year and applied to taxfilers who received Family Allowance benefits. If a taxfiler had a net income of more than the limit ($50,000 in 1989, $50,850 in 1990, $51,765 in 1991 and $53,215 in 1992), then the taxfiler was required to repay to the government part of the benefits received. Family Allowance repayment calculated is one element of the social benefits repayment field on the T1 General (Line 235). 
• Derived from: Part of Line 235 (1989 to 1992, also see Line 118). Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:
  • Old Age  Security pension repayment calculated (1989 to present)
  • Employment insurance repayment (1989 to present);
  • Family Allowance repayment calculated (1989 to 1992)
  • Net federal supplements repayment (1993 to present)
• LAD: RFACL   I, F, P

Home Buyer's Plan repayment (HBPRP)

(1996 to present)

• Definition: This amount represents the repayment made to the RRSP under the Home Buyer’s Plan.  It is the amount actually repaid in a given year which may differ from the amount due.
• Over a period of no more than 15 years, the participant must repay to his or her RRSPs the amounts withdrawn under the HBP.  A participant's repayment period starts the second year following the year of his or her withdrawals.  If the person repays more than the required amount for the year, their HBP amount due for later years will be reduced accordingly.  If the person does not repay the amount due for a given year, the outstanding amount (Shortfall amount variable HBPSH on LAD) must be declared as income for that year.
• For more information about the HBP program, please see Home Buyer’s Plan withdrawal (HBPWD) variable description.
• Derived from: Schedule 7, line 246
• LAD: HBPRP   I, F, P

Home Buyer's Plan shortfall amount (HBPSH)

(1998 to present)

• Definition: The Home Buyer's Plan shortfall amount (HBPSH) is the difference between the repayment amount due for a given year and the repayment amount the HBP participant actually pays (HBPRP).
• Over a period of no more than 15 years, the participant must repay to his or her RRSPs the amounts withdrawn under the HBP. A participant's repayment period starts 60 days after the end of the second year following the year of his or her first withdrawals.  If the person repays more than the required amount for the year, their HBP amount due for later years will be reduced accordingly.  If the person does not repay the amount due for a given year, the outstanding amount is the shortfall amount.  The shortfall amount must be included in the person’s income for that year.
• For more information about the HBP program, please see Home Buyer’s Plan withdrawal (HBPWD) variable description.
• Derived from: Other HBP variables, HBPWD and HBPRP
• LAD: HBPSH   I, F, P

Home Buyer's Plan withdrawal (HBPWD)

(2002 to present)

• Definition: This is the total amount of withdrawals made under the most recent participation to Home Buyer’s Plan.  These withdrawals could have been made in any given year from 1992 onward, and do not necessarily reflect a withdrawal in the current tax year. Therefore this variable should not be used to determine current year withdrawal amounts.
• The Home Buyer's Plan (HBP) is a program that allows a person to withdraw up to $20,000 from their registered retirement savings plans (RRSPs) to buy or build a qualifying home.  However, the program sets out certain conditions for participation. If an individual meets all the applicable HBP conditions, the withdrawals will not have to be included in his or her income, and the RRSP issuer will not withhold tax on these amounts. If a person buys a qualifying home with their spouse or common-law partner, or with other individuals, each person involved can withdraw up to $25,000 ($20,000 prior to 2009).
• Prior to 1999, an individual could use the Home Buyer's Plan only once in a lifetime.  This restriction is eliminated for 1999 and subsequent years such that, once an individual has repaid all the funds withdrawn for a prior home purchase, he or she may use the Plan again commencing with the year following the final repayment, as long as all of the original conditions for HBP participation are, once again, satisfied. 
• For more information about the HBP program, please see Home Buyer’s Plan repayment (HBPRP) variable description.
• Derived from: Schedule 7, line 247
• LAD: HBPWD   I, F, P

Moving expenses deduction (MVEXP)

(1986 to present)

• Definition: Moving expenses are a deduction available for taxfilers who have moved for employment or scholastic reasons (within Canada) during the tax year. Prior to 1986, this deduction was included in the ‘other deduction’ field, which is unavailable on the LAD. 
• Derived from: Line 219 (1988 to present), Line 222 (1986 to 1987) 
• LAD: MVEXP   I, F, P

Old Age repayment, calculated (OASPR)

(1989 to present)

• Definition: Old Age Security (OAS) pension repayment is a claw-back used to recover OAS pension income and net federal supplements (NFSL_) when the taxfiler’s net income before adjustments (Line 234) is greater than the allowed limit. (NFSL_ repayment has been included in OAS pension repayment calculated from 1992 to present.)  
• If a taxfiler has a net income above a certain limit ($50,000 in 1989, $50,850 in 1990, $51,765 in 1991, $53,215 from 1992 to 1999, $53,960 in 2000, $55,309 in 2001, $56,968 in 2002, $57,879 in 2003, $59,790 in 2004, $60,806 in 2005, $62,144 for 2006, 63,511 in 2007, $57,375 in 2012, $70,954 in 2013, $71,592 in 2014, $72,809 in 2015, $74,788 in 2017, $75,910 in 2018), then the taxfiler is required to repay the government all or part of the benefits received.
• Derived from: part of Line 235 (1989 to present)
• Line 235 is the Social benefits repayment field and consists of the benefits to be repaid on:
  • Old Age Security pension repayment calculated (1989 to present)
  • Employment insurance repayment (1989 to present);
  • Family Allowance repayment calculated (1989 to 1992)
  • Net federal supplements repayment (1992 to present)
• LAD: OASPR   I, F, P

Pension adjustment (TPAJA)

(1991 to present)

• Definition: The variable represents the taxfiler's pension adjustments. The pension adjustment (TPAJA) is the sum of credits for the year, if any, from deferred profit sharing plans and/or benefit provisions of registered pension plans sponsored by the taxfiler's employer. 
• The TPAJA is used in calculating the taxfiler's RRSP contribution limit for the following year. The contribution limit is based on a certain percentage of the previous year's earned income up to an annual maximum less a pension adjustment. The maximum amount of RRSP deduction for each year since 1982 is as follows:

• RRSP contributions
  Table summary
  This table displays the results of RRSP contributions. The information is grouped by Year (appearing as row headers), $ Limit without RPP and $ Limit with RPP (appearing as column headers).

  Year	$ Limit without RPP	$ Limit with RPP
  1982 to 1985	$5,500	$3,500
  1986 to 1990	$7,500	$3,500
  1991	$11,500	$11,500
  1992 to 1993	$12,500	$12,500
  1994	$13,500	$13,500
  1995	$14,500	$14,500
  1996 to 2002	$13,500	$13,500
  2003	$14,500	$14,500
  2004	$15,500	$15,500
  2005	$16,500	$16,500
  2006	$18,000	$18,000
  2007	$19,000	$19,000
  2008	$20,000	$20,000
  2009	$21,000	$21,000
  2010	$22,000	$22,000
  2011	$22,450	$22,450
  2012	$22,970	$22,970
  2013	$23,820	$23,280
  2014	$24,270	$24,270
  2015	$24,930	$24,930
  2016	$25,370	$25,370
  2017	$26,010	$26,010
  2018	$26,230	$26,230

• Therefore, Pension adjustment reduces the amount that can otherwise be contributed to registered retirement savings plans (RRSPs). 

Registered pension plan contribution (T4RP_)

(1986 to present)

• Definition: A registered pension plan (RPP) contribution may be deducted from the taxfiler's total income. An RPP is an employee's pension plan, approved by the Canada Revenue Agency, under which funds are set aside by an employer and employee to provide periodic payments to employees upon their retirement. Only the amount the taxfiler contributes to a RPP may be deducted from income. 
• Beginning in 1996, an individual must start to receive a pension from his or her RPP by the end of year that he or she turns 69 years of age. However, if the individual was 69 or 70 at the end of 1996, he or she may wait until the end of 1997. If, before March 6, 1996, the individual’s RPP had specified a specific starting date for the pension benefits, that date will remain in effect. 
• Derived from: Line 207 (1986 to present) 
• LAD: T4RP_   I, F, P

RRSP contributions (RRSPC)

(1982 to present)

• Definition: RRSP contributions represent the amount contributed to a Registered Retirement Savings Plan (RRSP). The contribution limit is based on a certain percentage of the previous year’s earned income up to an annual maximum less a pension adjustment. The maximum amount of RRSP deduction for each year since 1982 is as follows:

  • RRSP contributions
    Table summary
    This table displays the results of RRSP contributions. The information is grouped by Year (appearing as row headers), $ Limit without RPP and $Limit With RPP (appearing as column headers).

    Year	$ Limit without RPP	$ Limit With RPP
    1982 to 1985	5,500	3,500
    1986 to 1990	7,500	3,500
    1991	11,500	11,500
    1992 to 1993	12,500	12,500
    1994	13,500	13,500
    1995	14,500	14,500
    1996 to 2002	13,500	13,500
    2003	14,500	14,500
    2004	15,500	15,500
    2005	16,500	16,500
    2006	18,000	18,000
    2007	19,000	19,000
    2008	20,000	20,000
    2009	21,000	21,000
    2010	22,000	22,000
    2011	22,450	22,450
    2012	22,970	22,970
    2013	23,820	23,820
    2014	24,270	24,270
    2015	24,930	24,930
    2016	25,370	25,370
    2017	26,010	26,010
    2018	26,230	26,230

• The amount outlined in this field may be the taxfiler’s contributions to his or her RRSP, his or her spouse’s RRSP or both. The amount the taxfiler contributed to his or her spouse’s RRSP from 1987 to 1992 is outlined in the RRSP spousal contributions (RRSPS) variable.
• Beginning in 1996, an individual may not contribute to an RRSP after the end of the year that he or she turns 69 years of age. However, if the individual was 69 or 70 at the end of 1996, he or she may still contribute until the end of 1997.Note that RRSP Income could offset the amount and it doesn’t include any repayment made under the Home Buyers’ Plan (HBP) or the Lifelong Learning Plan (LLP).
• Derived from: Line 208 (1984 to present), Line 33 (1982 to 1983)
• LAD: RRSPC   I, F, P

RRSP deduction limit, current year (RRSPD)

(1991 to present)

• Definition: The deduction limit for the current year is reported on the ‘Notice of Assessment’ or ‘Notice of Reassessment’ of the previous tax year. Any part of the RRSP deduction limit accumulated after 1990 that is not used in a given year can be carried forward indefinitely. This year’s RRSP contribution should not be greater than the RRSP deduction limit, current year unless the person has an amount listed in Transfers to a RRSP.  
• Derived from: Schedule 7 Line 8 (2000), line 10 (2001 to present) 
• LAD: RRSPD  I, F, P

RRSP deduction limit amount, next year (RRSPL)

(1993 to present)

• Definition: The deduction limit for next year is reported on the ‘Notice of Assessment’ or ‘Notice of Reassessment’ issued for this year’s tax return. Any part of the RRSP deduction limit accumulated after 1990 that is not used can be carried forward indefinitely. Please consult the definition of RRSP contribution for an explanation of the limits. 
• Derived from: bottom of page 2 of the Notice of Assessment or Notice of Reassessment 
• LAD: RRSPL  I, F, P

RRSP spousal contributions (RRSPS)

(1987 to 1997)

• Definition: If the taxfiler is married (or living common-law beginning with the 1992 tax year) and has RRSP room, he or she is permitted to contribute to his or her spouse’s RRSP up to a maximum of the taxfiler’s unused room. The amount contributed to the spouse’s RRSP is added, when applicable, to the amount the taxfiler contributes to his or her RRSP and is recorded on line 208. Information for this variable is only available from 1987 to 1992. Prior to 1987 and subsequent to 1992, taxfilers were still permitted to contribute to their spouse’s RRSP, but the amount contributed cannot be established from the information forwarded to Statistics Canada. The reduction of information for this variable coincided with the advent of electronic filing of tax forms. The amount an individual contributes to a spousal RRSP is included in the RRSP contributions (RRSPC) variable. 
• Derived from: Line 208 (1987 to 1992) 
• LAD: RRSPS   I, F, P

RRSP, earned income for (calculated) (RRSPE)

(1992 to present)

• Definition: The Canada Revenue Agency calculates earned income which is used in calculating the taxfiler's RRSP contribution limit.  The current year's deduction limit is based on the previous year's earned income.  For example, taxfilers' RRSP deduction limits on their 1991 personal income tax returns are based on their earned income figures from their 1990 personal income tax returns. 
• Earned income for RRSP consists of the incomes/losses reported by tax filers from the following sources: 
  • Salary, wages, and, commissions (income tax line 101), less other employment expenses (income tax line 229);
  • Other employment income including tips and gratuities, etc.(line 104);
  • Net income/loss from a business carried on alone or as an active partner (line 135);
  • Royalties for a work or invention of which the taxfiler was the author or inventor (line 139);
  • net rental income/loss from real property(line 126);
  • Alimony or separation allowances received/paid (line 128);
  • Net research grants (line 146);
  • Employee profit-sharing plan allocations (line 130);
  • Disability benefits received in the year (line 152).
• Derived from:  Notice of assessment or Notice of Reassessment, one of the amounts used to determine the RRSP contribution limit
• LAD: RRSPE   I, F, P

RRSP, transfers to a (RSPPI)

(1994 to present)

• Definition: If the taxfiler has received during the year an amount from one of these sources of income: other pensions and superannuation (line 115), registered retirement savings plan income (line 129) or ‘other income’ (line 130) has been reported on the tax return. The taxfiler could have contributed any of these amounts to his or her RRSP plan before March 1^st of the following year; this contribution can be deducted from income and called a ‘transfer’.  
• This is a component of RRSP contributions. 
• Derived from: on schedule 7 Line 9 (2000), Line 11 (2001 to 2012), Line 14 (2013 to present) 
• LAD: RSPPI   I, F, P

Saskatchewan Pension Plan contributions (PCLSK)

(1987 to 2011)

• Definition: The Saskatchewan Pension Plan is a pension plan which is intended to extend pension coverage over and above OAS/CPP to those who might not otherwise belong to private pension plans, such as homemakers, part-time employees, farmers, and the self-employed. 
• Qualifying individuals can contribute to this plan, and the government will make some matching contributions depending on the income level of the contributor.  The individual's contributions are deductible to a maximum of $600 per year.  The deduction is technically limited to the least of the individual's actual contribution to the plan, $600 per year, and his or her amount deductible for RRSP purposes minus actual RRSP contributions to his or her own and/or a spousal RRSP plan. It is intended that this rule will continue as RRSP contribution limits change. 
• Derived from: Line 209 on page 2 of the T1 General form of the Saskatchewan return (1999 to present). 
• LAD: PCLSK  I, F, P

Social benefits repayment (RSBCL)

(1989 to present)

• Definition: Social benefits repayment is the combined amount of:
  • Employment insurance benefits (1989 to present)
  • Old Age Security pension benefits (1989 to present)
  • Net federal supplements (1992 to present)
  • Family Allowance repayment (1989 to 1992) “clawed back" or repaid because the taxfiler's net income before adjustments (line 234 - not available on LAD) is greater than the allowed limit(s).
• Derived from: Line 235 (1989 to present)
• LAD: RSBCL   I, F, P

Tax deducted for OAS required claw back (OASTD)

(2003 to present)

• Definition: Tax deducted at source for Old Age Security required clawback as calculated by the system. Old Age Security (OAS) payments are subject to a special recovery to the extent the recipient’s net income exceeds this amount. The system taxes back OAS benefits at a 15% rate if the income exceeds the specified income amount. The system of clawing back OAS payments extends to the application of withholding tax, so that where net income for a base period exceeds the current year clawback threshold, OAS payments will be subject to withholding on the potential clawback. For OAS payments made in January-June of the current year, withholding is based on net income in second prior year returns. For OAS payments in July-December of the current year, withholding is based on net income in prior year returns. Amounts withheld from OAS payments should be claimed on the T1 return.
• Derived from: Lines 235 and 440
• LAD: OASTD   I, F, P

Union, professional and other dues (DUES_)

(1982 to present)

• Definition: With this deduction, the taxfiler may claim the following:
  • Annual membership dues paid to a trade union or an association of public servants
  • Professional membership dues (to a maximum amount) to maintain a professional status recognized by law
  • Dues paid to a parity or advisory committee, ordered under provincial law
  • Professional or malpractice liability insurance premiums, if needed to maintain a professional status recognized by law
• Annual memberships do not include initiation fees, special assessments, or charges for anything other than the organization's ordinary operating costs. The taxfiler cannot claim charges for pension plans as membership dues even if the receipts show them as dues.
• Derived from: Line 212 (1984 to present), Line 35 (1982 to 1983)
• LAD: DUES_   I, F, P

Other Deductions (ODN__)

(1982 to present)

• Definition: Use this line to claim allowable amounts not deducted anywhere else on this return. For clarification of your request, specify the deduction you are claiming in the space to the left of line 232.  
• Note: A child who was born in 1993 or later can claim a deduction for certain income he or she reports. 
• Derived from: Line 232 Form T1 
• LAD: ODN__   I, F, P

Child Related Deduction Items

Child care expense deduction (CCEXD)

(1982 to present)

• Definition: Child care expenses can be claimed if the taxfiler paid for child care services for an eligible child which enabled him/her (or a supporting individual) to either earn income, take an occupational training course for which a training allowance under the National Training Act was received, or carry on research or similar work for which a grant was received. Since 2000, a taxfiler can deduct expenses of up to $10,000 for an eligible child (some disability criteria apply).
• Derived from: Line 214 (1984 to present), Line 37 (1982 to 1983)
• LAD: CCEXD   I, F, P

Child care expenses amount - enrolled in education (CCELD)

(1993 to present)

• Definition: This measures the amount of child care expenses incurred as per limitation D from the Child Care Expenses, form T778 (Line 6798). Typically, the person with the lower net income (including zero income) must claim the child care expenses. However, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income if, at any time during the tax year the tax filer was:
  • the only person supporting the child, and you were enrolled in an educational program, or;
  • the person with the higher net income, and the tax filer and another person were enrolled in an educational program
• Derived from: Form T778, Line 6798
• LAD: CCELD_   I, F, P

Universal Child Care Benefit Repayment (UCCBR)

(2007 to present)

• Definition: Universal Child Care Benefit Repayment is the universal child care benefits paid in excess of the amount to which the individual was entitled.
• Derived from: Line 213 of T1 tax form
• LAD: UCCBR  I, F, P

Spouse’s universal child care benefit repayment (SUCBR)

(2007 to present)

• Definition: For 2007, if for any reason the universal child care benefits paid to your spouse or common-law spouse have been in excess of the amount to which your spouse or common-law spouse were entitled, the CRA can demand repayment.
• Derived from: Line 213
• LAD: SUCBR   I, F, P

Deductions from Net Income

Net income (NETIC)

Please see: Net income (NETIC)

Taxable Income (TXI__)

(1982 to present)

• Definition: Taxable income is total income (Canada Revenue Agency’s definition, TIRC) minus deductions reported on the tax return. The definition changed in 1988 when some deductions and exemptions changed classification and became non-refundable tax credits. 
• Derived from: Line 260 (1984 to present), Line 62 (1982 to 1983) 
• LAD: TXI__   I, F, P, K

Deduction Items

Non-taxable income (NTXI_)

(1986 to present)

•  Definition: The Non-Taxable income field refers to the income considered for the refundable tax credits, but not included in the calculation of Taxable income. 
• The income which is treated in this way includes:
  • Workers’ compensation payments (WKCPY)
  • Net federal supplements (NFSL_)
  • Social assistance income (SASPY)
• These amounts are included in the calculation for means-tested tax credits such as the goods and services tax credit. Also, these amounts are included in a taxfiler's income to determine whether someone else can claim to be dependent of him/her. The Canada Revenue Agency did not separate these items on the T1 General tax form until 1992. Before 1992, they were reported as a sum on the T1 schedule (NTXI_), which was used to apply for the child tax credit and the federal sales tax credit. 
• For continuity, the Non-Taxable income field (NTXI_) still exists and is the sum of the above three transfer payments (WKCPY, NFSL_, SASPY) which are, since 1992, reported separately on the T1 form and are available on the LAD. 
• Derived from: Line 147 (1992 to present), Line 549 Schedule 7 (1988 to 1991),  Line 549 Schedule 10 (1986 to 1987) 
• LAD: NTXI_   I, F, P, K

Net federal supplements (NFSL_)

• Please see: Net federal supplements (NFSL_)

Social assistance income (SASPY)

• Please see: Social assistance income (SASPY)

Workers’ compensation payments (WKCPY)

• Please see: Workers’ compensation payments (WKCPY)

Canadian Forces personnel and police deduction (CFPDN)

(2004 to present)

• Definition: A new deduction that applies for 2004 and subsequent years for certain members of the Canadian Forces and Canadian police services if deployed outside Canada on a high-risk or current moderate-risk operational mission (amounts taken from Box 43 of T4 slips).
• Derived from: Line 244
• LAD: CFPDN   I, F, P

Capital gains exemption, calculated (GGEX_)

(1986 to present)

• Definition: A capital gains exemption refers to the amount of capital gains that a taxfiler is able to deduct from Taxable income. A capital gain (loss) arises whenever there is a disposition or deemed disposition of capital property (i.e. when a taxfiler sells eligible capital property for more (less) than its initial cost. The Capital Gains Exemption is an optional deduction from Taxable income. 
• Both the number of individuals and the amounts reported were unusually high in 1994, in which there was a change in legislation whereby individuals could no longer claim a deduction for gains realized after February 1994 on property other than qualified small business corporation shares or qualified farm property. However, individuals could report all or part of their capital gains that were accrued before February 23, 1994 so that they could benefit from the unused part of their $100,000 capital gain exemption. 
• Derived from: Line 254 (1986 to present) 
• LAD: GGEX_   I, F, P

Net capital losses of other years (KLPYC)

(1983 to present)

•  Definition: Within certain limits, you can deduct your net capital losses of previous years that you have not already claimed. Your available losses are shown on your notice of assessment or notice of reassessment. You probably will have to adjust any losses you incurred after 1987 and before 2001. 
• Derived from: Line 253 Form T1 
• LAD: KLPYC   I, F, P

Non-capital losses of other years (NKLPY)

(1984 to present)

• Definition: In 2015, enter the amount of the unapplied non-capital losses you reported on your 2004 to 2014 returns that you want to apply. For non-capital losses incurred in tax years ending after March 22, 2004, and before 2006, the loss carry-forward period is 10 years. For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years. 
• Also, enter any unapplied farming and fishing losses you reported on your 2001 to 2014 returns that you want to apply in 2015. Your available losses are shown on your notice of assessment or notice of reassessment for 2014. There are restrictions on the amount of certain farm losses that you can deduct each year. 
• Derived from: Line 252 Form T1 
• LAD: NKLPY   I, F, P

Limited partnership losses of other years (LTPLP)

(1991 to present)

• Definition: If the taxfiler had limited partnership losses in previous years which they have not already deducted, they may be able to claim part of these losses this year. The taxfiler can carry forward limited partnership losses indefinitely. If the taxfiler claims these losses, they must attach to their paper return a statement showing a breakdown of their total losses, the year of each loss, and the amounts deducted in previous years.
• Derived from: Line 251 T1
• LAD: LTPLP   I, F, P

Northern resident's deduction calculated (NRDN_)

(1987 to present)

• Definition: There are two special deductions for residents of northern areas; these are:
  1. employees only may claim deductions for certain travel benefits provided by an employer; and
  2. all individuals, whether or not employees, resident in the specified areas may claim certain deductions in respect of their housing costs.
• These special deductions are available only to individuals who resided in a “prescribed area” or a “prescribed zone” throughout a six-month period commencing or ending in the taxation year for which a return is being filed.
• There are two sets of geographical areas which entitle residents to these special deductions.  Residents of the “northern zone” are entitled to the full deduction described below.  Residents of an “intermediate zone” are entitled to half the deduction otherwise calculated. The northern zone includes all of Labrador, Nunavut, the Yukon and Northwest Territories, and certain areas of each province except Nova Scotia, Newfoundland (except for Labrador), New Brunswick and Prince Edward Island.  There are similarly intermediate zones in each province except the four Atlantic provinces (except Sable Island in Nova Scotia, which is an intermediate zone). 
• Derived from: Line 255 
• LAD: NRDN_   I, F, P

Home Relocation Loan deduction, employee (HRLDN)

(1986 to 2017)

• Definition: This deduction may be claimed by a taxfiler who received a low interest home relocation loan from his or her employer to move to another residence in order to maintain or to begin a new job. The degree of accuracy of this field is not known because it is seldom used. 
• Derived from: Line 248 (1986 to 2017) 
• LAD: HRLDN   I, F, P

Stock option benefit deduction (STKDN)

(1984 to present)

• Definition: Employee Stock Deduction is a deduction from net income claimed when a taxfiler has received taxable benefits or income from an employee stock option plan. For the 1996 tax year, the taxfiler is allowed an offsetting deduction for 25% of the benefit indicated on the line Stock Option and Shares Deductions on the tax return.
• Derived from: Line 249
• LAD: STKDN   I, F, P

Other Deductions from net income (ODNNI)

(1988 to present)

• Definition: Additional deductions from net income used to arrive at taxable income. The taxfiler must specify in the space to the left of line 256 the deduction being claimed. Example of the types of deductions include deductions for income exempt under a tax treaty, or a deduction of income and pension for those who have taken a vow of perpetual poverty, deductions for adult basic education tuition assistance, or deductions for employees of prescribed international organizations.
• Derived from: Lines 256
• LAD: ODNNI   I, F, P

Personal Tax Credits

Non-refundable tax credit, calculated (NNRCC)

(1988 to present)

• Definition: This field refers to the amount of credit claimed by a taxfiler. It is a percentage of the total non-refundable tax credits, plus a percentage of charitable donations. 
• Non-refundable tax credits cannot be carried over to other years, with the exception of charitable donations, and they cannot be transferred to the spouse, with the exception of the age amount, pension income credit, disability deduction, and tuition fees and education amount. Medical expenses and, since 1995, charitable donations, can be claimed by either spouse. 
• Prior to the 1988 tax reform, taxfilers used personal exemptions and deductions to reduce their Taxable income. Since 1988, many of these deductions and exemptions are added together to derive the non-refundable credit, which is used to reduce federal income tax payable. They are called non-refundable because, if these credits exceed the federal income tax payable, the difference is not refundable. 
• The following credits and exemptions are added together to result in the non-refundable credit:
  • Age amount (AXMP_)
  • Amounts for infirm dependants 18 years of age or older (ADPER, not in LAD)
  • Basic personal amount
  • Canada or Quebec Pension Plan contributions through employment (CQPCT4E)
  • Canada or Quebec Pension Plan contributions through self-employment (CQPCSEI)
  • Charitable donations (TOTDN)
  • Disability amount for self (DISDN)
  • Disability amount transferred from dependents other than spouse (DISDO)
  • Education amount for self (EDUDN)
  • Equivalent-to-spouse amount
  • Medical expenses (MDEXC)
  • Pension income amount (PENDC)
  • Tuition amount for self (TUTDN)
  • Tuition fees and education amount transferred from children (EDUDF)
  • Employment insurance premiums (T4EIC)
  • Provincial Parental Insurance Plan premiums paid (PPIP_)
  • PPIP premiums payable on employment income (PPIPE)
  • PPIP premiums payable on self-employment income (PPIPSE)
  • Canada Employment Amount (CEA__)
  • Public transit passes amount (PTPA_)
• Derived from: Line 350 (1988 to present) 
• LAD: NNRCC   I, F, P, K

Non-refundable tax credits (TOTNO)

(1982 to present)

• Definition: Non-refundable tax credits are the sum of the following variables:
  • Age amount (AXMP_)
  • Amounts for infirm dependants 18 years of age or older (ADPER, not in LAD)
  • Basic personal amount (BPXMP)
  • Canada or Quebec Pension Plan contributions through employment (CQPCT4E)
  • Canada or Quebec Pension Plan contributions through self-employment (CQPCSEI)
  • Disability amount for self (DISDN)
  • Disability amount transferred from dependents other than spouse (DISDO)
  • Education amount for self (EDUDN)
  • Equivalent-to-spouse amount
  • Spousal amount (MXMP_)
  • Medical expenses (MDEXC)
  • Pension income amount (PENDC)
  • Tuition amount for self (TUTDN)
  • Tuition fees and education amount transferred from children  (EDUDF)
  • Amount for an eligible dependant (not in LAD)
  • Employment insurance premiums (T4EIC)
  • Provincial Parental Insurance Plan premiums paid (PPIP_)
  • PPIP premiums payable on employment income (PPIPE)
  • PPIP premiums payable on self-employment income (PPIPSE)
  • Canada Employment Amount (CEA__)
  • Public transit passes amount (PTPA_)
  • Adoption expenses (ADEXP)
• As described for the variable Non-refundable tax credit, calculated, a portion of these credits is used to reduce federal income tax payable. They are called non-refundable because, if these credits exceed the federal income tax payable, the difference is not refundable. 
• Prior to 1988, many of the credits listed above were deductions from total income, as exemptions. To create a relatively consistent variable over time, LAD processing created a TOTNO variable from 1982 to 1987, which included the items listed above whenever available on the tax form.
• Derived from: Line 335 (1988 to present), LAD processing (1982 to 1987)
• LAD: TOTNO   I, F, P

Basic, Age, and Married

Age exemption amount (AXMP_)

(1982 to present)

• Definition: An individual who is 65 years or older at the end of the tax year is entitled to claim a personal age exemption. 
• Derived from: Line 301 Schedule 1 (1988 to present)
• "Claim for personal exemptions" section (1982 to1987)  
• LAD: AXMP_   I, F, P

Basic Personal Amount (BPXMP)

(1982 to present)

• Definition: The basic personal amount eligible for tax credit is available for individual taxpayers who throughout the tax year either carried on business in Canada or were resident in Canada.
• Derived from: Line 300 Schedule 1 (1988 to present)
  "Claim for personal exemptions" section (1982 to 1987)
• LAD: BPXMP   I, F, P

Spouse or Common-law partner amount (MXMP_)

(1982 to present)

• Definition: The spouse or common-law partner amount is a non-refundable tax credit available to the taxfiler if at any time in the year, he or she supported his or her spouse or common-law partner. The spousal amount is limited by the net income of the spouse or common-law partner in the tax year. However, if the spouse or common-law partner’s net income exceeds the limit determined by the Canada Revenue Agency, the spousal amount cannot be claimed (net income maximum amount = full spouse amount plus net income base amount). Otherwise, as the spouse's net income increases, the amount available for a non-refundable tax credit decreases.
• Derived from: Line 303 Schedule 1 (1988 to present)
• Line 230 (1982 to 1987)
• LAD: MXMP_   I, F, P

Caregiver Tax credit

Canada Caregiver Credit Amount for Spouse or Common-Law Partner, or Eligible Dependant Age 18 and Older (CCCAMC_)

(2017 to present)

• Definition: A non-refundable tax credit amount a tax filer may be eligible to claim if they cared for a spouse or common-law partner, or an eligible dependant 18 years of age or older. The caregiver credit amount is capped to a maximum amount each tax year. To be eligible a tax filer must first claim the spouse or common-law partner amount (MXMP_), or the amount for an eligible dependant (EQMAR), and the net income of the dependant must be within a prescribed income range. See also “Additional personal exemptions (APXMP)“ and “Caregiver Amount (CAREG)”.
• Derived from:   Line 304 Schedule 1
• LAD: CCCAMC_          I, F, P

Canada Caregiver Credit Amount for Other Dependant Age 18 and Older (CCCODC_)

(2017 to present)

• Definition: A non-refundable tax credit amount a tax filer may be eligible to claim for other dependants 18 years of age or older, who are not their spouse or common-law partner or an eligible dependant for whom an amount can be claimed. The caregiver credit amount is capped to a maximum amount each tax year but it can be split with another claimant. An amount can be claimed for each of their or their spouse’s or common-law partner’s dependent children or grandchildren only if that person was dependent on them because of an impairment in physical or mental functions and was 18 years of age or older. A claim can also be made for an amount for more than one person if each one meets all the following conditions. The person must have been:
• the tax filer’s or their spouse’s or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
• 18 years of age or older
• dependent on the tax filer because of an impairment in physical or mental functions; and
• a resident of Canada at any time in the year. It is not possible to claim this amount for a person who was only visiting.
• To be eligible a tax filer must first claim the spouse or common-law partner amount (MXMP_), or the amount for an eligible dependant (EQMAR), and the net income of the dependant must be below a prescribed income amount. See also “Additional personal exemptions (APXMP)“ and “Caregiver Amount (CAREG)”.
• Derived from:   Line 307 Schedule 1
• LAD: CCCODC_          I, F, P

Caregiver Amount (CAREG)

(1998 to 2016)

• Definition: The amount of the caregiver tax credit claimed by the taxfiler on the return. Beginning in 1998, a taxfiler who, either alone or with another person maintained a dwelling were the taxfiler and a dependant lived, the taxfiler can claim a caregiver amount for this dependant. Each dependant for whom the taxfiler claims this amount must have been one of the following individuals:
  • Your or your spouse or common-law’s child or grandchild
  • Your or your spouse or common-law’s brother, sister, niece, nephew, aunt, uncle, parent or grandparent, who was resident in Canada. You cannot claim this amount for a person who was only visiting you.
• In addition, each dependent must meet ALL of the following conditions:
  • been 18 or over at the time they lived with you
  • had a net income (line 236 of the dependant's tax return) of less than the specified amount for the tax year (for example, $17,745 in 2007), and
  • been dependent on the taxfiler due to mental or physical infirmity, or if they are your parent or grandparent (including in-laws) and age 65 or older.
• As of 2017 this exemption was replaced by the Canada Caregiver Credit Amount for Other Dependant Age 18 and Older (CCCODC_).
• Derived from: Line 315 Schedule 1
• LAD: CAREG   I, F, P

Child care expenses claimed for disabled dependants 18 and over (CCG18_)

(1996 to 2016)

• Definition: The amount of child care expenses claimed that were incurred in a tax year in respect of disabled dependents 18 years of age and older. As of 2017 this exemption was replaced by the Canada Caregiver Credit Amount for Spouse or Common-Law Partner, or Eligible Dependant Age 18 and Older (CCCAMC_).
• Derived from: Line 315 Schedule 1
• LAD: CCG18_   I, F, P

Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

(2012 to present)

• Definition: When calculating the tax credit amount for an eligible dependant, a taxfiler must include the amount of net income of an eligible dependant for whom they are claiming the credit (see variable CAREGDEP).
• CAREGDEPNETIC represents the net income of the eligible dependant, as claimed by the client. For further information please consult variable CAREGDEP
• Derived from: Line 5106 Schedule 5
• LAD: CAREGDEPNETIC    I, F, P

Dependants

Equivalent to spouse amount (EQMAR)

(1993 to present)

• Definition: The Equivalent-to-spouse variable is an amount the taxfiler can claim in whole or in part if at any time during the year, he/she was single, divorced, separated or widowed, and supported a dependant.
• Derived from: Line 305 Schedule 1
• LAD: EQMAR   I, F, P

Additional personal exemptions (APXMP)

(1982 to 2016)

• Definition: Additional personal exemptions refer to the additional personal amounts field on the T1 General. Additional personal amounts is a non-refundable tax credit comprised of the "equivalent-to spouse" amount. Also included is an amount for infirm dependants age 18 or older (since 1997). As of 2017 this exemption was replaced by the Canada Caregiver Credit Amount for Spouse or Common-Law Partner, or Eligible Dependant Age 18 and Older (CCCAMC_).
• Derived from: Line 305 Schedule 1 (1988 to 1992)
• Line 305 and 306 Schedule 1 (1993 to 2003)
• Line 306 Schedule 1 (2004 to 2016) 
• LAD: APXMP   I, F, P

Children amount deduction (CHAD_)

(2007 to present)

• Definition: A taxfiler can claim a federal non-refundable tax credit for each child under age 18 at the end of the taxation year. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own:
  • The full amount can be claimed in the year of the child’s birth, death, or adoption.
  • If the child resides with both parents throughout the year, either the filer or spouse or common-law partner can claim this amount.
  • If the child does not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant for that child, can claim this amount.
• Derived from: Line 367 of Schedule 1
• LAD: CHAD_   I, F, P

Number of children claimed on family caregiver amount (CHCARGIV_)

(2012 to present)

• Definition: This variable provides the number of children for whom the taxfiler claimed the family caregiver amount. The Family caregiver amount is an additional tax credit amount. If the taxfiler has a dependant with an impairment in physical or mental functions, they are eligible for an additional amount in the calculation of certain non-refundable tax credits. In 2012 the maximum amount was $2,000
• Derived from: Line 352 Schedule 1
• LAD: CHCARGIV_   I, F, P

Children's Art Amount (CARTTC_)

(2011 to 2016)

• Definition: A taxfiler can claim to a maximum of $500 per child the fees paid in the year relating to the cost of registration or membership for their or their spouse’s or common-law partner’s child in a prescribed program (see the next section) of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible arts expense was paid.
• If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program
• As of January 1, 2017, this amount has been eliminated.
• Derived from: Line 370 Schedule 1
• LAD: CARTTC_   I, F, P

Child Tax Credit (CTC__)

(1982 to 1992)

• Definition: The child tax credit provided assistance in meeting the costs of raising children for low to middle-income families. It was available to taxfilers with eligible children. Between 1982 and 1987, an eligible child had to be less than 18 years old the entire tax year in order to be qualified. From 1988 to 1992, an eligible child was any child who was under 18 and for whom the taxfiler could claim Family Allowance (FA___). If the child became 18 during the tax year, the child was eligible for all months including the month of his or her 18th birthday as long as he or she was still eligible for Family Allowance (FA___).
• Since 1986, a child tax credit prepayment was made to low income families. To determine the amount of child tax credit still owing the taxfiler, the prepayment amount was subtracted from the total child tax credit amount. If the prepayment amount was larger than the full credit, the taxfiler had to repay the difference.
• Since 1988, a supplement for children under seven years old was also available to taxfilers. This supplement was reduced by 25% of the child care expenses claimed for these children. The remaining amount was added to the child tax credit.
• Derived from: Line 444 (1988 to 1992), Line 450 (1984 to 1987), Line 78 (1982 to 1983)
• TIRC_: Not present
• XTIRC: Included from 1982 to 1992. Child tax credit was replaced by the Child Tax Benefit Program (CTBI_) in 1993
• LAD: CTC__   I, F, P

Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

Please see: Family caregiver - Net income of eligible dependant (CAREGDEPNETIC)

Disability

Disability amount for self (DISDN)

(1983 to present)

• Definition: A taxfiler may claim a pre-set disability amount if he or she was severely physically or mentally impaired in the tax year, and the impairment noticeably restricted the taxfiler's activities of daily living.  
• Derived from: Line 316 (1988 to present), Line 245 (1986 to 1987), Line 246 (1984  to 1985), Line 53 (1983) 
• LAD: DISDN   I, F, P

Disability amount for a dependant other than spouse (DISDO)

(1986 to present)

• Definition: The taxfiler may claim the unused portion of the disability amount for a dependent who resides in Canada, if he or she claimed either an "Amount for dependent children" (Line 231, 1986 to 1987; Line 304, 1988 to present), or the "Equivalent amount for spouse" (Line 230, 1986 to 1987; Line 305, 1988 to present), for that dependent. Starting with the 2000 tax year, the claim also applies if the dependant was the spouse’s sister, brother, aunt, niece or nephew. 
• Derived from: Line 318 (1988 to present), Line 246 (1986 to 1987) 
• LAD: DISDO   I, F, P

Education and Student Interest

Tuition and education amounts (total) claimed as a credit (TUEC_)

(1997 to present)

• Definition: This represents the total amount of tuition and education amounts claimed as a credit by a taxfiler, as calculated by the system. A taxfiler can claim tuition, education, and textbook amounts provided they complete Schedule 11 to report their eligibility.
• Starting in 2017 the education and textbook amounts (EDUPT, EDUDC, and EDUDN) are no longer available. However, unused education and textbook amounts from previous years can be carried forward and applied in determining the education amount. Any amounts carried forward will be reflected in this variable from 2017 onward.
• Derived from: Line 323 Schedule 1
• LAD: TUEC__   I, F, P

Credit for interest paid on a student loan (LOANC)

(1999 to present)

• Definition: The amount of the credit for interest paid on a student loan beginning in 1998 as calculated by CRA. There is a five-year optional carried forward that is available, to the extent that the taxfiler cannot (because the tax amount is insufficient for the use of the credit) or chooses not to claim interest paid in the current year. The taxfiler can claim the carried forward amount in any of the five subsequent years. The taxfiler cannot carry forward amounts paid in 1997 or earlier. This rule is valid, beginning in 1998 only.
• To be eligible for the credit, interest must have been paid and not merely due or payable. It is only the student to whom the loan was made that can claim the credit. However, the interest does not necessarily need to have been paid by the student; the student can claim the credit if the interest was paid by the student or anyone related to her/him. Also to be eligible for the credit, the interest must be on a loan made under the Canada Student Loans Act.
• The amount of interest paid is entered at line 319 and converted to a 17% credit at line 338. 
• Note that this variable is not in the LAD in 1998 even if it exists in the 1998 tax form.  
• Derived from: Line 319 (1999 to present)
• LAD: LOANC   I, F, P, K

Tuition fees for self (TUTDN)

(1982 to present)

• Definition: A tuition fee is a non-refundable tax credit. If the taxfiler was a student during the tax year, he or she may claim tuition fees (not books or expenses) paid to an educational institution of post-secondary level in Canada. 
• Beginning in 1996, if an individual’s fees are paid (or the individual is entitled to be reimbursed for them) under a federal program to assist athletes, the individual cannot claim these fees unless the payment or reimbursement has been included in his or her income. 
• Beginning in 1997, we only keep the qualified total amount of the student in the LAD.  However, any unused part of the tuition amount may be carried forward and claimed in a future year. Any amounts carried forward cannot be transferred to a spouse, parent or grandparent at a later date. 
• Beginning in 2017, eligible tuition fees must be at least $100 or more. As well, courses that are taken at a post-secondary institution but are not at a post-secondary level (for example, training in a second language, or in basic literacy and numeracy) will qualify for the tuition amount as long as the student is 16 years or older at the end of the year, and they are enrolled in the educational institution to obtain skills for, or improve the student’s skills in, an occupation.
• Derived from: Line 320 of Schedule 11 (1997 to present), Line 320 (1988 to 1996), Line 213 (1984 to 1987), Line 36 (1982 to 1983) 
• LAD: TUTDN   I, F, P, K

Education deduction for part-time student (EDUPT)

(1999 to 2016)

• Definition: The amount of education deduction the taxfiler is allowed to claim while a part time student as calculated by CRA. The taxfiler must enter on this line the number of months he or she was a part time student as stated on the T2202 form. The maximum number of months a taxfiler can claim is 12. From 1998 to 2000, the education amount the taxfiler could claim monthly was $60. Therefore the maximum amount for this line is $720 (12 months x $60).
• From 2001 to 2005, these amounts are respectively $120 and $1,440. For 2006 to present, these amounts are respectively $140 ($120+ $20 for textbook amount) and $1680. This deduction started being available in 1998, but this variable was only included in the LAD since 1999.
• NOTE: As of 2017, this deduction was ended, however, unused education and textbook amounts from previous years can be carried forward and applied in determining the education amount.
• Derived from: Line 321 from Schedule 11 (1999 to 2016)
• LAD: EDUPT   I, F, P, K

Education deduction (full-time) - calculated (EDUDC)

(1995 to 2016)

• Definition: The education deduction full-time represents the calculated amount that a tax filer may claim for each whole or part month during the tax year in which they were enrolled as a full-time student in a qualifying program. The CRA system calculates this figure (see also EDUDN).
• NOTE: As of 2017, this deduction was ended, however, unused education and textbook amounts from previous years can be carried forward and applied in determining the education amount.
• Derived from: Line 322, Schedule 11
• LAD: EDUDC   I, F, P

Educational deduction for full-time student (EDUDN)

(1983 to 2016)

• Definition:  A full-time student at a designated educational institution and enrolled in a qualifying educational program is entitled to claim an educational deduction. This deduction reduces Taxable income. Since 1988, the educational deduction has been a non-refundable tax credit. Prior to that time, it was a deduction from income.
• The following are the educational deductions that a student may claim for each whole or part month that he or she was enrolled in a qualifying educational program:

  • Table 3
    Table summary
    This table displays the results of Table 3. The information is grouped by Years (appearing as row headers), $ per month and Notes (appearing as column headers).

    Years	$ per month	Notes
    1983 to 1987	50
    1988 to 1991	60
    1992 to 1995	80
    1996	100
    1997	150
    1998 to 2000	200
    2001 to 2005	400
    2006 to 2016	465	($ 400+$ 65 for textbook amount)

• From 1998 to 2000, the education amount the taxfiler could claim monthly was $200. Therefore the maximum amount for this line is $2,400 (12 months x $200). From 2001 to 2005, these amounts are respectively $400 and $4,800. For 2006 to 2015, these amounts are respectively $465 ($400+ $65 for textbook amount) and $5580.
• From 1983 to 1987, education amounts transferred from a dependent were claimed on the same line. Only the amount not required to reduce the student’s Taxable income to zero may be transferred. From 1988 onward, education amounts transferred from a dependent are claimed on a separate line but not included in the LAD until 1998. Starting in 1999 only the amount transferred by spouse is included.
• From 1997, we only keep the qualified total amount of the student in the LAD.  However, any unused portion of the educational deduction may be carried forward and claimed in a future year. Any amounts carried forward cannot be transferred to a spouse, parent or grandparent at a later date and are not included in the LAD.
• Starting in 1998, there is also an educational deduction available to part-time students ($60.00 per month, line 323). This amount is not included in the LAD for 1998 but is included starting in 1999. (see also EDUDC).
• NOTE: As of 2017, this deduction was ended, however, unused education and textbook amounts from previous years can be carried forward and applied in determining the education amount.
• Derived from: Line 322 from Schedule 11 (1997 to 2016), Line 322 (1988 to 1996), Line 247 (1984 to 1987), Line 54 (1983)
• LAD: EDUDN   I, F, P, K

Family Caregiver Tax Credit

Family caregiver tax credit for a dependant (claimed) (CAREGDEP_)

(2012 to present)

• Definition: This variable indicates the amount of the family caregiver tax credit for a dependant, as claimed by the client. If the taxfiler has an eligible dependant, the Family caregiver amount (FCA) allows them to claim an additional amount if the dependant has an impairment in a physical or mental function.
• Note
  The maximum amount for infirm dependants age 18 or older (line 306) includes the additional amount of for the FCA.
• The dependant with the impairment must be:
  • an individual 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
  • a child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.
• You must have a signed statement from a medical doctor showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of an impairment in physical or mental functions, is dependent on others for an indefinite duration. This dependence means they need much more assistance for their personal needs and care compared to children of the same age. You can claim the FCA for more than one eligible dependant.
• Derived from: Line 5110 Schedule 5
• LAD: CAREGDEP_   I, F, P

Family caregiver tax credit for spouse, common-law partner (CAREGSP)

(2012 to present)

• Definition: This variable indicates the amount of the family caregiver tax credit for a spouse or common-law partner, as claimed by the client.
• If the taxfiler has an eligible spouse or common-law partner, the Family caregiver amount (FCA) allows them to claim an additional amount if the spouse or common-law partner has an impairment in a physical or mental function.
• The spouse or common-law partner with the impairment must be:
  • an individual 18 years of age or older and dependent on you because of an impairment in physical or mental functions.
• The taxfiler must have a signed statement from a medical doctor showing when the impairment began and what the duration of the impairment is expected to be.
• Derived from: Line 5109 Schedule 5
• LAD: CAREGSP   I, F, P

Federal Fitness Tax Credit

Children Fitness amount (CFA__)

(2007 to 2013)

• Definition: This variable is a tax credit for up to $500 of eligible fitness expenses for each of the taxfiler’s children who are under 16 at the beginning of the taxation year. Replaced by variable TRCFTCC_ in 2014.
• Derived from: Line 365 of Schedule 1
• LAD: CFA__   I,  F, P

Children Fitness amount, claimed (NRPROVCLFIT_)

(2012 to 2014)

• Definition: This variable is the amount claimed by the client for this tax credit. Please also see the variable CFA__ for a definition. Replaced by variables TPRCFETCC_ and PCFETCC_.
• Derived from: Line 365 Schedule 1
• LAD: NRPROVCLFIT_   I, F, P

Gifts and Charitable Donations

Donations and gifts tax credit, federal non-refundable (CDGFT)

(1983 to present)

• Definition: This variable is the total federal non-refundable tax credit for donations and gifts. 
• Derived from: Line 349 and Schedule 9 
• LAD: CDGFT   I, F, P

Donations (TOTDN)

(1983 to present)

• Definition: Donations is the sum of the taxfiler’s charitable donations (1983 to present), government gifts (1983 to present), cultural donations (1984 to present) and ecological gifts (1995 to present).
• Charitable donations consist of any donations to registered charities and athletic associations. For tax purposes, charitable organizations must be devoted to a valid activity and no part of their income can be made available for personal benefit of any proprietor, member or shareholder. In addition, the organization must have registered with the Department of National Revenue.
• These organizations include:
  • Canadian registered charities;
  • Registered Canadian amateur athletic associations;
  • Prescribed universities outside Canada;
  • Canadian non-profit organizations that only provide low-cost housing for seniors;
  • Registered national arts service organizations;
  • The United Nations (or its Specialized Agencies);
  • Charities outside Canada to which the Government of Canada has made a donation in 1996 or 1997.
• Government gifts: consist of any gift to Canada, a province, or a cultural organization.
• Cultural donations: The Cultural Property Export and Import Act contains provisions to encourage the retention of national treasures (Canadian cultural property) within Canada. Under these provisions, taxpayers are encouraged to dispose of such property to designated institutions or public authorities in Canada. Gifts of cultural property to a designated public authority or institution in Canada and certified by the Canadian Cultural Property Export Review Board will entitle the taxfiler a tax credit as a donation. The amount eligible for credit is not limited to a percentage of the taxfiler’s net income for the year. Any portion not claimed in a year may be carried forward to the next five years.
• Ecological gifts: A taxfiler can claim the amount for a gift of land that was certified by the Minister to be important to the preservation of Canada’s environmental Heritage. Donations made after February 27, 1995, may be claimed. These donations must be made to a Canadian Municipality or a registered charity designated by the Ministry of Environment.
• The following summarizes the method of reporting donations:
  • From 1983 to 1987:
    • Donations were a deduction from net income and the taxfiler could claim the entire amount of charitable donations that were the lower of:
      1. The total donations made in the tax year plus any donations not previously claimed. In 1983, an individual could claim 1981 and 1982 donations if they had not been previously claimed. In 1984, donations made after 1980 could be claimed if they had not been previously. Beginning in 1985, any donations made in the previous five years, which included the current tax year, could be claimed, or
      2. 20% of his or her net income in the current tax year.
  • From 1983 to 1995:
    • A taxfiler receiving income from U.S.A. sources may claim donations made to U.S.A. charitable organizations. This claim was restricted to 20% of U.S.A. income.
  • From 1983 to present:
    • Donations not previously claimed may be carried forward for up to five years from the year of the donation unless the donations were made in 1982 or 1983 and the optional $100 donations/medical expenses deduction was claimed. This $100 deduction was claimed on line 47 and was not included in the Donations variable, line 49.
  • From 1988 to 1993:
    • A portion of donations could be claimed as a tax credit. (The Donations variable outlines total donations claimed and not the tax credit portion.)  The tax credit available was 17% on the first $250 donated and 29% on donations in excess of $250. As in previous years, there are limits on the amount of donations that can be claimed.
  • From 1988 to 1995:
    • A taxfiler could claim the entire amount of charitable donations that were the lower of:
      1. the total donations made in the tax year plus any donations not previously claimed (up to 5 years), or
      2. 20% of his or her net income in the current tax year.
  • From 1994 to present:
    • A portion of donations could be claimed as a tax credit. (The Donations variable outlines total donations claimed and not the tax credit portion.)   From 1994 to 2000, a tax credit of 17% was available on the first $200 donated and 29% on donations in excess of $200. From year 2001 to 2004 the rate was 16%, 15% for 2005, 15.25% for 2006 and 15% for 2007 to present, the inclusion rate on the first $200 was reduced to 16%.  As in previous years, there are limits on the amount of donations that can be claimed.
  • From 1995 to present:
    • A taxfiler can claim donations made by his or her spouse if not previously claimed.
  • For 1996:
    • As outlined above, a portion of donations could be claimed as a tax credit. A taxfiler could claim the entire amount of charitable donations that were the lower of the following 2 items:
      1. the total donations made in the tax year plus any donations not previously claimed (up to 5 years), or
      2. 50% of his or her net income (line 236) plus 50% of the taxable capital gains included in his or her income from capital property donated in 1996, minus any capital gains deduction claimed in 1996 on that property (line 339). For the year a person dies and the preceding year, the limit is 100% of the person’s net income. Also, a taxfiler receiving income from U.S.A. sources may claim 50% of U.S.A. income from donations made to U.S.A. charitable organizations.
  • From 1997:
    • A taxfiler could claim the entire amount of charitable donations that were the lower of the following 2 items:
      1. The total donations made in the tax year, plus any donations not previously claimed (up to 5 years), plus unclaimed gifts to the Crown made in the year or the five preceding years, or
      2. 75% of his or her net income for the year, plus 25% of taxable capital gains included in his or her income from capital property donated in 1997, plus income from the recapture of any capital cost allowance arising on gifts of capital property, minus any capital gains deduction claimed in 1997, to the extent it relates to a gift above-mentioned. For the years a person dies or for the preceding year, the limit is 100% of the person’s income.
• Also, government gifts made after February 18, 1997 to the government of Canada or to a Canadian province or territory are subject to the same rule regarding eligible charitable organizations (75% of net income limitation for 1997).
• Government gifts made before February 19, 1997 are not limited to the 75% of net income for 1997. Such gifts are eligible for credit to the extent that the taxfiler has sufficient tax to absorb the amount of credit that the taxfiler produces.
• A taxfiler receiving an income from U.S.A. sources may now claim 75% of U.S.A. income for donations made to U.S.A. charitable organizations.
• If after July 31, 1997, the taxfiler makes a non-qualifying gift in terms of securities, such as shares of a corporation that a taxfiler controls, obligations or any other securities issued by the taxfiler (other than shares, obligations, other securities listed on a prescribed stock exchange and deposits with financial institutions), the taxfiler may not be able to claim a credit for the donation that is subject to special rules.
• From 1998 - No major changes.
• Derived from: Line 344 of Schedule 9 (1997 to present), Line 344 (1986 to 1996), Line 243 & 244 (1986 to 1985), Line 243 & 245 (1984 to 1985), Line 49 (1983)
• LAD: TOTDN  I, F, P

Charitable Donations Calculated (CDONC)

(1983 to present)

• Definition: A credit, since 1988, which is given to taxfilers for their charitable donations to registered charities and athletic associations. Charitable Donations Calculated is the sum of Allowable Charitable Donations and Government Gifts. In order to obtain a credit for donations, the charitable organization must have been devoted to a valid activity and no part of its income can have been available for the personal benefit of any proprietor, member or shareholder. In addition, the organization must be registered with the Department of National Revenue. Government Gifts consist of any gift to Canada, a province, or a cultural organisation.
• Derived from: Line 340 Schedule 9
• LAD: CDONC   I, F, P

Gifts - cultural and ecological (OSGIF)

(1984 to present)

• Definition: Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you want to claim in 2010 and carry forward any unused part for up to five years. A number of changes took place in 2017 affecting what was eligible for the Ecological Gifts Program. Researchers are urged to consult CRA information on this program, and to consult Pamphlet P113, Gifts and Income Tax 
• Derived from: Line 342 Schedule 9 
• LAD: OSGIF   I, F, P

Donations made to government bodies (GVTBDONS_)

(2014 to present)

• Definition: The amount of donations made to municipal and public bodies performing a function of government in Canada, as declared by the taxpayer.
• Derived from: Line 329 Schedule 9
• LAD: GVTBDONS_   I, F, P

Home

Home Buyers Amount (HBA__)

(2009 to present)

• Definition: The taxfiler can claim an amount of $5,000 for the purchase of a qualifying home made after January 27, 2009 if both of the following apply:
  • The taxfiler bought a qualifying home and,
  • Neither the taxfiler nor his/her spouse or common-law partner have owned and lived in another home either in the year of purchase or any of the four preceding years (first-time home buyer)
• Derived from: Line 369 Schedule 1
• LAD: HBA__   I, F, P

Home Renovation Expenses (HRE__)

(2009 only)

• Definition: The taxfiler can claim an amount for eligible expenses incurred for work performed or goods acquired after January 27, 2009 and before February 1, 2010 related to an eligible dwelling.  The amount can only be claimed on the 2009 tax return and applies to the total eligible expenses of more than $1,000 but not more than $10,000.
• Derived from: Line 368 Schedule 1
• LAD: HRE__   I, F, P

Medical Expenses

Medical expenses, calculated (MDEXC)

(1984 to present)

• Definition: A taxfiler can claim calculated medical expenses as a deduction, as long as the filer has not and will not be reimbursed for the expense. However, a taxfiler may claim expenses if the reimbursement is included in his or her income, such as a benefit shown on a T4 slip, and if the taxfiler did not deduct the reimbursement anywhere else on the tax return. 
• Derived from: Line 332 (1988 to present), Line 242 (1984 to 1987) 
• LAD: MDEXC   I, F, P

Medical expenses adjustment (MEDAJ)

(1997 to present)

• Definition: This represents the total of all allowable amounts for each dependant. The part of eligible medical expenses a tax filer or their spouse or common-law partner paid for the following persons who depended on the tax filer for support:
  • tax filer or their spouse’s or common-law partner’s children 18 years or older, or grandchildren; and
  • tax filer or their 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.
• Starting in 2017, individuals who require medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. As well, in 2017, these individuals were able to make adjustments to claim such medical expenses on any income tax return for the 10 previous calendar years.
• Derived from: Line 331 Schedule 1
• LAD: MEDAJ   I, F, P

Gross medical expenses (GRSMD)

(1984 to present)

• Definition: The Gross Medical Expenses field is a non-refundable tax credit designed to reduce taxable income. Total expenses had to be more than a designated maximum amount set per each tax year of net income (line 236 T1), or 3% whichever was less. It is used to calculate the tax credit. Certain expenses incurred by the taxfiler because of health reasons may be claimed as "allowable medical expenses." The taxfiler may claim medical expenses for him/herself, his/her spouse and his/her dependants as well as an aunt, uncle, niece, nephew, or grandchildren who lived with the taxfiler in the year and were also a dependant for support. Starting in 2017, individuals who require medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. As well, in 2017, these individuals were able to make adjustments to claim such medical expenses on any income tax return for the 10 previous calendar years.
• Derived from: Line 330 Schedule 1 (1988 to present)
• Line 241 (1984 to 87)
• Line 48 (1982 to 83)
• LAD: GRSMD   I, F, P

Payroll Tax Credit

CPP/QPP contributions through employment (CQPCT4E)

• Definition: This is the amount that an individual contributes to their Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP). The CPP and QPP are compulsory contributions to social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Most paid employees and self-employed individuals between the ages of 18 and 70 years are required to make contributions based on their earnings. For a taxfiler who receives an income for a paid employment, the employer contributes half of the CPP/QPP and the taxfiler contributes the other half. If the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP. This variable is derived using T4E data and tax province.
• Derived from: LAD Processing
• LAD: CQPCT4E I, F, P

CPP/QPP contributions total (CQPCTOT)

(1982 to present)

• Definition: This is the total amount of contributions that an individual contributes to their Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) through both employment and self-employment. The CPP and QPP are compulsory contributions to social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Most paid employees and self-employed individuals between the ages of 18 and 70 years are required to make contributions based on their earnings.
• This variable is derived by summing the values for CQPCT4E and CQPCSEI.
• Derived from:  LAD Processing
• LAD: CQPCTOT I, F, P

Employment insurance premium on self-employed earnings (EIPSEIC_)

(2010 to present)

• Definition: Under new Employment Insurance (EI) measures that have been in effect since January 2010, self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits. 
• Derived from: Line 317/430 Schedule 1 
• LAD: EIPSEIC_   I, F, P

Employment insurance premiums from T4 slips (T4EIC)

(1982 to present)

• Definition: This refers to the employment insurance (EI) premiums paid by employees based on their weekly insurable earnings. These compulsory contributions ensure income protection for workers experiencing temporary paid-employment income interruptions. 
• Note that prior to 1996 these premiums were referred to as Unemployment insurance premiums. 
• Derived from: Line 312 (1988 to present), Line 204 (1984 to 1987), Line 29 (1982 to 1983) 
• LAD: T4EIC   I, F, P

Provincial Parental Insurance Plan, Premium paid (PPIP_)

(2006 to present)

• Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums. This plan is set up to pay benefits to all eligible workers – salaries and/or self-employed - taking maternity leave, paternity leave, parental leave or adoption leave. It replaces the maternity, parental or adoption benefits previously provided to Quebec parents under the federal employment insurance plan.
• Derived from: Line 375 Schedule 1
• LAD: PPIP_   I, F, P

Provincial Parental Insurance Plan Premiums Payable on Self-Employment Income (PPIPS)

(2006 to present)

• Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums on self-employment income (see line 16 of Schedule 10).
• Derived from: Line 378 Schedule 1
• LAD: PPIPS   I, F, P

Provincial parental insurance plan premiums payable on employment (PPIPE)

(2006 to present)

• Definition: If the tax filer was a resident on December 31, he or she has to pay PPIP premiums (amount from line 16 of Schedule 10) if any of the following conditions apply:
  • the employment income (including employment income from outside Canada) is $2,000 or more; and one of the T4 slips has a province of employment other than Quebec in box 10;
  • There is a maximum a tax filer can claim for the year.
• Derived from: Line 376 Schedule 1
• LAD: PPIPE   I, F, P

PPIP included in employment insurance premiums (XT4EIC)

(2012 to present)

• Definition: If a taxfiler was a resident of Quebec on December 31, and if they contributed to a provincial parental insurance plan (PPIP) in the year, they should include the total of the amounts shown in box 55 (employee’s PPIP premiums) of all their T4 slips on this line. Do not enter more than $839.97.
• Derived from: Line 312 T1
• LAD: XT4EIC   I, F, P

Pension

Pension income deduction (PENDC)

(1984 to present)

• Definition: Pension income deduction is a calculated non-refundable credit that the taxfiler may be able to claim for certain types of pension income. A taxfiler is allowed a tax credit of up to $1000 of pension income. To compute the credit, a taxfiler must first determine the amount of his or her eligible pension income. The lesser of this amount and $1000 is then entered on the tax return creditable amounts.  The amounts eligible for the pension income deduction differ depending on the age of the taxfiler at the end of the tax year. Between 1982 and 1988, this field represented a deduction from income. In the 1988 tax reform, this deduction was converted to a non-refundable tax credit. 
• Derived from: Line 314 (1988 to present), Line 240 (1984 to 1987) 
• LAD: PENDC   I, F, P

Public Transit Tax Credit

Public transit passes amount (PTPA_)

(2006 to 2017)

• Definition: A tax filer can claim the cost of monthly public transit passes or passes of longer duration, such as an annual pass. Public transit includes transit by local bus, streetcar, subway, commuter train or bus, and local ferry. Only the tax filer or his or her spouse or common-law partner may claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:
  • the tax filer;
  • the tax filer’s spouse or common-law partner; and
  • the tax filer or his or her spouse or common-law partner’s dependent children that are under 19 years of age.
• Expenses up to June 20, 2017 were eligible for this credit. However, as of July 1, 2017, this amount has been eliminated.
• Derived from: Line 364 Schedule 1
• LAD: PTPA_   I, F, P

Transferred Deductions/Credits

Children deduction transferred to spouse or partner (CHADT)

(2007 to present)

• Definition: A taxfiler has the right to transfer a part or the entire federal non-refundable tax credit amount to which they have a claim either to their spouse or common-law partner. Conversely, they can also ask to receive this amount from their spouse or common-law partner. The amount is independent of any income the child may have; that is, it is not reduced by any amount if the child has income of his or her own
• Derived from: Line 361 of Schedule 2
• LAD: CHADT   I, F, P

Disability deduction transferred (DISDT)

(1995 to present)

• Definition: Calculated amount of disability deduction transferred from the client's spouse or common-law partner. A tax filer may be able to claim all or part of the disability amount for which their spouse or common-law partner qualifies. Any portion of the disability amount unused by the person with a disability may be transferred to the spouse of the person with a disability. 
• Derived from: Line 357 Schedule 2 (1997 to present)
• Line 987 Schedule 2 (1995 to 1996)
• LAD: DISDT   I, F, P

Deductions transferred from spouse (DNTSP)

(1983, 1985 to present)

• Definition: Calculated amount for claim for deductions transferred from spouse or common-law partner. A tax filer may be able to claim all or part of amounts for which their spouse or common-law partner qualifies. Schedule 2 would have to be completed. For example:
  • age amount (line 301)
  • pension income amount (line 314)
  • disability income amount (line 316); and
  • tuition and education amounts (line 323).
• Derived from: Line 326 Schedule 1 
• LAD: DNTSP   I, F, P

Education amount & tuition fees transferred from a child (EDUDT)

(1995 to present)

• Definition: A student who does not need to use all of his or her tuition and education amounts for the tax year to reduce his or her federal income tax to zero may be able to transfer the unused part to a parent, grandparent or spouse. The maximum amount that each student can transfer is $5,000 even if there is still a surplus part. That part can be carried forward for the student’s use in another year but may no longer be transferred. 
• Derived from: Line 324  
• LAD: EDUDT   I, F, P

Education deduction transferred from a dependant (EDUTF)

(1988 to present)

• Definition: Education deduction transferred refers to the Tuition fees and education tax credits transferred from a dependent student to a parent, grandparent, or to that student’s spouse. Any portion of the education and tuition credits which the student does not need to claim to reduce his/her federal income tax payable to zero can be transferred.
• If a student is married and his/her spouse has claimed the married exemption amount or the amounts transferred from a spouse, then a parent, grandparent, or an otherwise qualified supporting person cannot claim transferred tuition or education credits from the student. The education and tuition amounts can only be transferred to the spouse. The unused portion of the education and tuition credits can only be transferred to one person. It is not divisible between supporting individuals.
• Derived from: Line 324 Schedule 1
• LAD: EDUTF   I, F, P

Tuition and education transferred by spouse (EDUSP)

(1999 to present)

• Definition: The tuition and education amounts transferred by the taxfiler’s spouse onto the taxfiler’s income tax return. The spouse can transfer to the taxfiler any part of certain amounts that the spouse qualifies for but does not need to reduce his or her federal income tax to zero.
• The maximum tuition and education amount is $850 of credit or $5,000 of fees and amounts. The spouse must designate the amount to the taxfiler on the back of the forms T2202 or T2202A.
• Derived from: Line 360 from Schedule 2 (1999 to present).
• LAD: EDUSP   I, F, P, K

Other Non-Refundable Tax Credits

Adoption Expenses (ADEXP)

(2005 to present)

• Definition: The amount of Adoption expense, as calculated by the system.  Under proposed legislation, you will be allowed to claim a non-refundable credit for certain adoption expenses.  The maximum eligible expenses related to the adoption of any child under the age of 18 years are:
  • $10,445 in 2007
  • $10,643 in 2008
  • $10,909 in 2009
  • $10,975 in 2010
  • $11,128 in 2011
  • $11,440 in 2012
  • $11,669 in 2013
  • $15,000 in 2014
  • $15,255 in 2015
  • $15,453 in 2016
  • $15,670 in 2017
  • $15,905 in 2018
  • in earlier years the maximum was $10,000.
• These expenses may be split between two adoptive parents, but the combined total expenses cannot exceed the maximum limit for each child. In T1FF, it has been decided to allow a maximum of 3 children being adopted in the same year for a maximum of $30,000.
• Derived from: Line 313 Schedule 1
• LAD: ADEXP   I, F, P

Canada employment amount (CEA__)

(2006 to present)

• Definition: The Canada employment amount is a non-refundable tax credit available for the first $1,000 of employment income earned. The credit is based on the lesser of base amount of $1,000, indexed for inflation each year after 2007; and total employment income reported on lines 101 and 104 of the tax return. The amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector. Self-employed individuals are not eligible to claim this amount.
• Derived from: Line 363 Schedule 1
• LAD: CEA__   I, F, P

Volunteer Firefighter tax credit (Federal credit) (NRFIREC_)

(2011 to present)

• Definition: A filer can claim an amount of $3,000 for this non-refundable tax credit.
• The following conditions must be met:
  • Filer a volunteer firefighter during the year
  • Filer completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.
• If a filer provided services to the same fire department, other than as a volunteer, for the same or similar duties, he or she cannot include any hours related to that department in determining if the 200 hours threshold is met.
• Derived from: Line 362 Schedule 1
• LAD: NRFIREC_   I, F, P

Provincial children's arts tax credit, claimed (NRPROVCLDAT_)

(2012 to present)

• Definition: A taxfiler can claim a maximum of $500 per child for fees paid in the calendar year relating to the cost of registration or membership for their or their spouse’s or common-law partner’s child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible arts expense was paid.
• The tax filer can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of them were claiming the amount.
• Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program.
• Notes
  Eligible expenses do not include amounts that can be claimed as the federal children’s fitness amount or as a deduction by any individual, such as the child care expenses deduction (line 214). As well, eligible expenses do not include amounts that have been claimed as a tax credit by any individual.
  Programs that are part of a school curriculum are not eligible.
• Derived from: Line 370 Schedule 1
• LAD: NRPROVCLDAT_   I, F, P

Calculation of Tax Payable

Tax, net federal calculated (NFTXC)

(1982 to present)

• Definition: Calculated net federal tax is the amount of income tax that the taxfiler is required to pay the Federal Government of Canada. Not included in this variable is the amount of Quebec abatement (a rebate on federal tax) that individuals are given.
• Derived from: Line 420 (1984 to present), between Line 66(a) and Line 70 (1982 to 1983)
• LAD: NFTXC   I, F, P

Special Additional Taxes

Elected split pension - Federal Tax amount calculated (FTXSPLC)

(2012 to present)

• Definition: A child under 18 years of age may have to pay tax on split income for dividends on shares of a corporation. Any capital gain from the disposition of those shares to a person who does not deal at arm’s length with the child will be deemed to be a dividend. This deemed dividend is subject to the tax on split income and is considered to be an “other than eligible dividend” for the purposes of the dividend tax credit.
• Derived from: Line 424 Schedule 1
• LAD: FTXSPLC   I, F, P

Working income tax benefit advance payments (WITBA)

(2008 to present)

• Definition: If a taxfiler received Working Income Tax Benefit (WITB) advance payments in the tax year, he or she must enter the amount from box 10 of his or her RC210 slip for that tax year. However, if the taxfiler is entitled to working income tax benefits in the tax year, he or she must complete Schedule 6.
• Derived from: Line 415 of schedule 1
• LAD: WITBA  I, F, P

Family Tax Cut

Family tax cut (FTCC_)

(2015 to present)

• Definition: The amount of Family Tax Cut, as calculated by the system.
• Derived from: Line 423 Schedule 1
• LAD: FTCC_   I, F, P

Family tax cut, spouse adjusted caregiver amount (FTCAFCSRC_)

(2015 to present)

• Definition: This variable shows the spouse or common-law partner amount (Line 303) adjusted for the family caregiver amount from the spouse’ return, to be used for the calculation of the Family Tax Cut, as calculated by the CRA system.
• Derived from: Line 498 Schedule 1-A
• LAD: FTCAFCSRC_   I, F, P

Family tax cut, spouse non-refundable tax credits (FTCSNRTCC_)

(2015 to present)

• Definition: The spouse amount of the non-refundable tax credits for the calculation of the family tax cut, as calculated by the system.
• Derived from: Line 496 Schedule 1-A
• LAD: FTCSNRTCC_    I, F, P

Family tax cut, spouse taxable income (FTCSTAXIC_)

(2015 to present)

• Definition: The spouse amount of taxable income for the calculation of the family tax cut, as calculated by the system.
• Derived from: Line 497 Schedule 1-A
• LAD: FTCSTAXIC_    I, F, P

Family tax cut, spouse transferred amount (FTCSTRFC_)

(2015 to present)

• Definition: The amount transferred from the spouse or common-law partner (Line 326) from the spouse return to be used for the calculation of the family tax cut, as calculated by the system.
• Derived from: Line 499 Schedule 1-A
• LAD: FTCSTRFC_   I, F, P

Other Non-refundable Tax Credits

Federal dividend tax credit (FEDDI)

(2001 to present)

• Definition: If you reported dividends on line 120 of your return, enter on line 425 of Schedule 1 the total of the dividend tax credits from taxable Canadian corporations shown on your information slips. Foreign dividends do not qualify for this credit. 
• From 2001 to 2005
  If you received dividends, the federal dividend tax credit is 13.3333% of your taxable amount of dividends reported on line 120. 
• From 2006 to present
  If you received eligible dividends, the federal dividend tax credit is:

  • Table 4
    Table summary
    This table displays the results of Table 4. The information is grouped by Year (appearing as row headers), Federal dividend tax credit (appearing as column headers).

    Year	Federal dividend tax credit
    2006 to 2009	18.9655%
    2010	17.9739%
    2011 to 2018	15.0198%

  • of your taxable amount of eligible dividends reported on line 120. 
• If you received dividends (other than eligible), the federal dividend tax credit is (before 2014: 13.3333%; 2014-2015: 11.0169%; 2016-2017: 10.5217%; 2018: 10.0313%) of your taxable amount of dividends reported on line 180. 
• Derived from: Line 425 Schedule 1 
• LAD: FEDDI   I, F, P

Foreign business income taxes paid (FGNBITPD_)

(2012 to present)

• Definition: This variable measures the total amount of foreign business taxes paid on foreign business income, as claimed for the year. This variable also includes any unused foreign tax credits for that country for the ten years before, and the three years after this year.
• Derived from: Line 434 Form T2209
• LAD: FGNBITPD_   I, F, P

Net Foreign business income received (FGNBITC_)

(2012 to present)

• Definition: This variable measures the total net amount of foreign business income received, as claimed by the client. The variable represents the net amount by which the business income a taxfiler earned in a foreign country is greater that the business losses the taxfiler incurred in that country.
• Derived from: Line 439 Form T2209
• LAD: FGNBITC_   I, F, P

Foreign taxes paid on foreign income, total amount (FGNTXPD)

(2002 to present)

• Definition: Total of non-business income or profits tax a tax filer paid to a foreign country or to a political subdivision of that country for the year, minus any part of this tax that is deductible under subsection 20(11) or deducted under subsection 20(12) of the Canadian Income Tax Act.
• Consult Form T2209 for more information.
• Derived from: Line 431 Form T2209
• LAD: FGNTXPD   I, F, P

Net foreign non-business income received (FGNI)

(1997 to present)

• Definition: Net amount a tax filer calculates when the non-business income they earned in a foreign country is more than the non-business losses they incurred in that country.
• Consult Form T2209 for more information.
• Derived from: Line 433 Form T2209
• LAD: FGNI   I, F, P

Political contribution tax credit, federal (FPLTC)

(1982 to present)

• Definition: The federal political contribution credit is a credit available for political contributions made to a registered federal political party or for a candidate for election to the House of Commons (whether or not they belong to a registered political party), provided that they are officially nominated.
• Derived from: Line 410 Schedule 1 (1984 to present),
• Line 64 (1982 to 1983)
• LAD: FPLTC   I, F, P

Political contributions, gross federal (FPLCG)

(1982 to present)

• Definition: Gross federal political contributions refer to the total amount of a taxfiler's political contributions made to a registered federal political party, or to an officially nominated candidate for election to the House of Commons (whether or not they belong to a registered political party).  A portion of this contribution is deductible from total Taxable income. 
• Derived from: Line 409 (1984 to present), Line 64 (1982 to 1983) 
• LAD: FPLCG    I, F, P

Investment tax credit (INVTC)

(1991 to present)

• Definition: You can claim an investment tax credit if any of the following apply.
• You:
  • bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing;
  • have unclaimed credits from the purchase of qualified property after 2001;
  • have an amount shown in box 41 of your T3 slips;
  • have an amount shown in box 107 or 128 of your T5013 or T5013A slips;
  • have an amount shown in box 128 of your T101 slips;
  • have a partnership statement that allocates to you an amount that qualifies for this credit;
  • have an investment in a mining operation that allocates certain exploration expenditures to you; or
  • employ an eligible apprentice in your business
• For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. For more information, see Form T2038(IND), Investment Tax Credit (Individuals). 
• Previously if you carried on a business and created one or more new child care spaces for children of your employees and other children, you could be eligible for this credit. However, as of March 22, 2017 you can no longer claim an investment tax credit for the creation of child care spaces. The investment tax credit will still be available for eligible expenses incurred before 2020 under a written agreement entered into before March 22, 2017.
• Derived from: Line 412 Schedule 1 
• LAD: INVTC   I, F, P

Labour-sponsored funds tax credit (LKTXC)

(1988 to present)

• Definition: A taxfiler may claim this credit if they were the first registered holder to acquire or irrevocably subscribe to and pay an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation (LSVCC). This credit is equivalent to 15% of the net cost the taxfiler paid for the shares to a maximum of $750. The net cost is calculated as the amount the taxfiler paid for the shares minus any government assistance (other than federal of provincial tax credits) on the shares
• Derived from: Line 414 Schedule 1
• LAD: LKTXC   I, F, P

Labour sponsored funds tax credit - net cost (LSTCN)

(1996 to present)

• Definition: This variable measures the net cost to the tax filer of their contributions to a prescribed labour-sponsored venture capital corporation (LSVCC). Net cost is the amount a tax filer paid for their shares, minus any government assistance (other than federal or provincial tax credits) on the shares.
• Derived from: Line 413 Schedule 1
• LAD: LSTCN   I, F, P

Minimum tax carryover (MINTX)

(2001 to present)

• Definition: If a taxfiler paid minimum tax on any of their 2005 to 2011 returns but they do not have to pay minimum tax for 2012, they may be able to claim credits against their taxes for 2012 for all or part of the minimum tax they paid in those years. To calculate their claim, a taxfiler must complete the applicable parts of Form T691, Alternative Minimum Tax.
• Derived from: Line 427 T1
• LAD: MINTX   I, F, P

Refund or Balance Owing

Tax, net federal calculated (NFTXC)

Please see: Tax, net federal calculated (NFTXC)

Tax, net provincial calculated (NPTXC)

(1982 to present)

• Definition: Calculated net provincial tax is the amount of income tax that a filer is required to pay to a provincial government after deducting non-refundable provincial tax credits but before deducting refundable provincial tax credits. 
• The amount of Quebec tax is not outlined on the federal tax return. Quebec tax has been estimated and is included in this variable. 
• Derived from: Line 428 (1991 to present), Line 423 (1988 to 1990), Line 427 (1984 to 1987), and Line 67 (1982 to 1983) 
• LAD: NPTXC I, F, P

CPP/QPP contributions through self-employment (CQPCSEI)

(1982 to present)

• Definition: This variable measures the total amount of CPP/QPP contributions through self-employment.
• The Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) are compulsory contributory social insurance plans that protect workers and their families against loss of income due to retirement, disability or death. Most employed and self-employed individuals between the ages of 18 and 70 years are required to make contributions based on their earnings. When the taxfiler is employed, the employer contributes half the CPP and QPP by matching the employee's contributions. When self-employed, the individual can contribute both halves to either the CPP or QPP. However, if the taxfiler has both wages and self-employment earnings, the amount of CPP contributions made through self-employment earnings will depend on the amount already contributed as an employee to the CPP or QPP.
• This variable is derived using self-employment data and tax province.
• Derived from:  LAD Processing
• LAD: CQPCSEI I, F, P

Employment insurance premium on self-employed earnings (EIPSEIC_)

Please see: Employment insurance premium on self-employed earnings (EIPSEIC_)

Social benefits repayment (RSBCL)

Please see: Social benefits repayment (RSBCL)

Employment insurance repayment (EICRP)

Please see: Employment insurance repayment (EICRP)

Family Allowance repayment, calculated (RFACL)

Please see: Family Allowance repayment, calculated (RFACL)

Old Age repayment, calculated (OASPR)

Please see: Old Age repayment, calculated (OASPR)

Tax Deducted At Source

Total income tax deducted at source (TIDT4)

Please see: Total income tax deducted at source (TIDT4)

Other Refundable Tax Credits

Total income tax deducted at source (TIDT4)

Please see: Total income tax deducted at source (TIDT4)

Children fitness, total expenses (TRCFTCC_)

(2014 to 2016)

• Definition: The amount of total expenses for the refundable children's fitness tax credit, as calculated by the system. Replaces variable CFA__.
• As of January 1, 2017, this credit has been eliminated.
• Derived from: Line 458 T1
• LAD: TRCFTCC_   I, F, P

Children's fitness tax credit (RCFTCC_)

Please see: Children's fitness tax credit (RCFTCC_)

Employment insurance overpayment for PPIP - net (PPIPO)

(2009 to present)

• Definition: The net amount of employment insurance overpayments for the provincial parental insurance plan as calculated by CRA. The excess amount on line 450 is reduced by the provincial parental insurance plan premiums paid on line 376 on Schedule 1. 
• Derived from: Line 451 Form T1 
• LAD: PPIPO   I, F, P

GST rebate for employees and self-employed (GSTRS)

(1990 to present)

• Definition: This is the amount of GST rebate given to employees and partners (self-employed). A taxfiler that deducted eligible expenses from income may claim a GST rebate if his or her employer (other than listed financial institutions) has a GST number and if he or she files a GST return; or the taxfiler is a member of a registered partnership and reports on the return-form his or her share of income from that partnership. This rebate is reported as income in the year it is received. Therefore, if a taxfiler received a 1993 GST rebate for self-employment, it should be included in their 1994 tax return as income.
• Derived from: Line 457 (1991 to present)
• LAD: GSTRS   I, F, P

Provincial refundable tax credits (PTXC_)

Please see: Provincial refundable tax credits (PTXC_)

Quebec abatement (ABQUE)

(1983 to present)

• Definition: The Quebec abatement reduces the federal income tax payable by Quebec residents. Residents and persons operating a business in Quebec are allowed an abatement of 16.5% from the federal tax and must file a separate Quebec income tax return. 
• If the Quebec abatement that an individual is entitled to deduct results in a negative amount of federal tax payable, the individual will be refunded this amount. 
• While the Quebec abatement has been available prior to 1984, it is not available on the LAD. 
• Derived from: Line 440 (1984 to present) 
• LAD: ABQUE  I, F, P

Refund of investment tax credit (TDNBI)

(1991 to 1998)

• Definition: If a taxfiler is eligible for an investment tax credit (line 412 of Schedule 1) based on expenditures made in 2012, they may be able to claim a refund of their unused investment tax credit. This refund will reduce the amount of credit available to them for other years. They can calculate the refundable part of their investment tax credit on Form T2038(IND), Investment Tax Credit (Individuals).
• Derived from: Line 454 T1
• LAD: TDNBI   I, F, P

Refundable medical expense supplement (MDREF)

(1999 to present)

• Definition: A taxfiler may be able to claim a credit if all the following apply:
  • they have an amount on line 215 of your return or on line 332 of Schedule 1.
  • they were resident in Canada throughout the calendar year.
  • they were 18 years of age or older at the end of the calendar year. In addition, the total of the following two amounts has to be equal to or more than a set amount each year:
  • their employment income on lines 101 and 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use “0”); and
  • their net self-employment income (not including losses) from lines 135 to 143.
• A taxfiler cannot claim this credit if the total of their net income (line 236) and their spouse’s or common-law partner’s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return), minus any amount reported by them or their spouse or common-law partner on lines 117 and 125, is equal to or more than a set amount each year. In addition, if they or their spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, CRA adds these amounts to their or their spouse’s or common-law partner’s net income when CRA calculates this credit.
• A taxfiler can claim this credit for the same medical expenses that they claimed on line 215 of their return and line 332 of Schedule 1.
• Derived from: Line 452 T1
• LAD: MDREF   I, F, P

Tax paid by instalments (INSTL)

(1995 to present)

• Definition: The total instalment payments a person made for their taxes for the tax year. 
• Derived from: Line 476  
• LAD: INSTL   I, F, P

Trust tax credit (TDNTR)

(1992 to 1998)

• Definition: The variable is a federal credit that is more commonly referred to as the part XII.2 trust tax credit. The credit, in effect, replaces the income that the beneficiary would have received if his/her trust had not been required to pay Part XII.2 tax.
• The amount of the trust's total federal credit that is available to the individual taxfiler is proportionately equal to the share of trust income that was allocated or designated to him/her. This amount is shown in Box 38 of the taxfiler's trust income report (T3 slip) that is produced by the trust's executor/administrator.
• Derived from: Line 456 T1
• LAD: TDNTR   I, F, P

WITB Total Working Income Amount, Calculated (WITBTAC)

(2013 to present)

• Definition: This represents the total working income amount of a client, as calculated by the system, for determining eligibility to receive the Working Income Tax Benefit. This amount includes employment income, self-employment income, and taxable portions of scholarships among other income components. For a detailed description of the included income components, consult Schedule 6. See also variable WITB_.
• Derived from: Schedule 6, CRA calculation
• LAD: WITBTAC   I, F, P

Working Income Tax Benefit (WITB_)

Please see: Working Income Tax Benefit (WITB_)

Working Income Tax Benefit Basic Amount, Calculated (WITBBC)

(2013 to present)

• Definition: The total amount of the basic Working Income Tax Benefit which was received by the tax filer, as calculated by the system. For a detailed description of the basic amount calculations, consult Schedule 6. See also variable WITB_.
• Derived from: Schedule 6, CRA calculation
• LAD: WITBBC   I, F, P

Working Income Tax Benefit Supplement Amount, Calculated (WITBSC)

(2013 to present)

• Definition: The total amount of the Working Income Tax Benefit disability supplement which was received by the tax filer, as calculated by the system. For a detailed description of the supplement calculations, consult Schedule 6. See also variable WITB_.
• Derived from: Schedule 6, CRA calculation
• LAD: WITBSC   I, F, P

Yukon Federal First Nations abatement (YKFNAB_)

(2010 to present)

• Definition: The Government of Canada and the Government of Yukon have concluded personal income tax administration agreements with many self-governing Yukon First Nations. The agreements provide that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self-governing Yukon First Nations. They also provide for the co-ordination of the Personal Income Tax Act of the Self-Governing Yukon First Nation with the federal Income Tax Act and with the Yukon Income Tax Act. This co-ordination is done through the income tax and benefit return of individuals residing on the settlement lands of the self-governing First Nations. The transferred amount is referred to as "Yukon First Nations Tax." Yukon First Nations tax consists of a federal abatement and a Yukon First Nations income tax credit. 
• The Federal abatement rate is 95% if you lived on one of the following self-governing Yukon First Nation settlement lands at the end of the year: (Vuntut Gwitchin, Tr'ondëk Hwëch'in, Teslin Tlingit, Selkirk, Nacho Nyak Dun, Little Salmon/Carmacks, Champagne et Aishihik) 
• The Federal abatement rate is 75% if you lived on one of the following self-governing Yukon First Nation settlement lands at the end of the year: ( Ta'an Kwäch'än, Kwanlin Dun, Kluane, Carcross/Tagish) 
• All individuals who reside within the settlement land of a self-governing Yukon First Nation, including those who are not members of a self-governing Yukon First Nation, have to identify themselves as residents of the settlement land of a particular self-governing Yukon First Nation. 
• Derived from: Line 441 Form T1 (and Form YT432) 
• LAD: YKFNAB_   I, F, P

Yukon First Nation Resident Code (YKFNCIT)

(2013 to present)

• Definition: A tax filer residing within the Settlement Land of a Self-Governing Yukon First Nation in the Yukon must indicate if they are a citizen of that Self-Governing First Nation. This code is used to determine if the client is a citizen of a first nation in the Yukon Territory.
• 0 – Not stated
• 1 – Yes
• 2 – No
• Derived from: Personal Information Section of Canada Revenue Agency T1 tax form
• LAD: YKFNCIT   I, F, P

Final Balance

Final balance payable/refundable (FINBL)

Please see: Final balance payable/refundable (FINBL)

Payroll Taxes on Self-Employment

CPP/QPP contributions through self-employment (CQPCSEI)

Please see: CPP/QPP contributions through self-employment (CQPCSEI)

Employment insurance premium on self-employed earnings (EIPSEIC_)

Please see: Employment insurance premium on self-employed earnings (EIPSEIC_)

Total EI insurable earnings on Self-employment income (EINSUREARN_)

(2010 to present)

• Definition: The total amount of EI insurable earnings from box 24 of all T4 slips on self-employment income. If box 24 is blank, use the amount from box 14, unless box 28 states 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.
• Derived from: Line 5478 Schedule 13 
• LAD: EINSUREARN_   I, F, P

Provincial Income Taxes and Credits

Tax, net provincial calculated (NPTXC)

Please see: Tax, net provincial calculated (NPTXC)

Provincial refundable tax credits (PTXC_)

Please see: Provincial refundable tax credits (PTXC_)

All\Multiple Provinces

Political contribution tax credit, provincial (PPLCC)

(1982 to present)

• Definition: The provincial political contribution tax credit may be claimed if the taxfiler made a contribution to a provincial political organization during the tax year. All provinces except Saskatchewan offer political contribution tax credits. This credit is non-refundable and is deducted from a taxfiler's income taxes payable.  
• The amounts and the types of contributions that are allowed to be claimed vary by province (these amounts stayed the same from 1988 to 1996):
  • Alberta: 75% of the first $150 of contributions, 50% of the next $675 of contributions, 33.3% of amount of contribution exceeding $825. Maximum credit of $750 is reached when the taxfiler has made eligible contributions of $1,725. Anything over $1,725 cannot be carried forward to the following year. In 2007 75% of the first $200 of contributions. The next level is 50% of a maximum of $1,100 - $200, plus $150. The third level is 33.33% of a maximum $2,300 – $1,100, plus $600.  The fourth level is a $1,000 for contributions over $2,300. In 2007, for political contributions of $200 or less, the maximum tax credit is $150. For contributions over $200 but less than $1,100 the maximum tax credit is $600. For contributions of $1,100 or more the maximum tax credit is $1,000
  • British Columbia: 75% of the first $100 of contributions, 50% of the next $450 of contributions, 33.3% of contributions over $550 up to $1,150. Maximum credit of $500.
  • Saskatchewan   2007 75% of the first $400 of contributions. The next level is 50% of a maximum of $750 - $400, plus $300. The third level is 33.33% of a maximum $1,275 – $550, plus $475.  The fourth level is $650 for contributions over $1,275.
  • Manitoba: 75% of the first $100 of total contributions, 50% of the next $450 of total contributions, 33.3% of total contributions exceeding $550. Maximum credit of $500. In 2007 75% of the first $400 of contributions. The next level is 50% of a maximum of $750 - $400, plus $300. The third level is 33.33% of a maximum $1,275 – $750, plus $475.  The fourth level is $650 for contributions over $1,275.
  • New Brunswick: 75% of the first $100 of contributions. In 2007 75% of the first $200 of contributions. The next level is 50% of a maximum of $550 - $200, plus $150. The third level is 33.33% of a maximum $1,075 – $550, plus $325.  The fourth level is $500 for contributions over $1,075
  • Nova Scotia: 50% of the next $450 of contributions.
  • Prince Edward Island: 33.3% of the next $550. In 2007 75% of the first $100 of contributions. The next level is 50% of a maximum of $550 - $100, plus $75. The third level is 33.33% of a maximum $1,150 – $550, plus $300.  The fourth level is $500 for contributions over $1,150.
  • Newfoundland and Labrador
    2007 75% of the first $100 of contributions. The next level is 50% of a maximum of $550 - $100, plus $75. The third level is 33.33% of a maximum $1,150 – $550, plus $325.  The fourth level is $500 for contributions over $1,150
  • Yukon: Maximum credit of $500 on contributions of $1,150.
    2007 75% of the first $100 of contributions. The next level is 50% of a maximum of $550 - $100, plus $75. The third level is 33.33% of a maximum $1,150 – $550, plus $300.  The fourth level is 500 for contributions over $1,150.
  • Northwest Territories: 100% of the first $100 contributed, 50% of the next $800 contributed. Maximum credit of $500 with contribution total of $900.
    2007 100% of the first $100 contributed, 50% of the next level $900 - $100, plus $100. Maximum credit of $500 with contribution over $900.
  • Nunavut 100% of the first $100 contributed, 50% of the next $900 less $100, plus $100. Maximum credit of $500 with contribution over $900.
  • Ontario: 75% of the first $200 contributed, 50% of the next $600 contributed. Maximum credit of $750 with contribution total of $1,700.
    2007 75% of the first $336 of contributions. The next level is 50% of a maximum of $1,120 - $336, plus $252. The third level is 33.33% of a maximum $2,548 – $1,120, plus $644.  The fourth level is $1,120 for contributions over $2,548.
  • Quebec: Not available
  • Derived from: Provincial tax credit forms T1C (1999 to present).
• LAD: PPLCC   I, F, P

Political contributions, provincial (PPLC_)

(1982 to1997)

• Definition: The Provincial political contributions field contains the amount of the taxfiler's contributions to a recognized provincial/territorial political party, a constituency association, or a candidate. Only Newfoundland and Saskatchewan do not offer this credit for political contributions in their provinces. This field was discontinued in 1997. 
• Derived from: Provincial tax credit forms
• LAD: PPLC_   I, F, P

Provincial Senior's Benefit (SEBEN)

Please see: Provincial Senior's Benefit (SEBEN)

Provincial children's fitness equipment tax credit (PCFETCC_)

(2015 to 2017)

• Definition: The amount of the Children’s Fitness Equipment Tax Credit for a province, as calculated by the system.
• Derived from: Line 5842 PROV/TER 428
• LAD: PCFETCC_   I, F, P

Provincial education and coaching tax credit (PECTCC_)

(2014 to 2017)

• Definition: The amount of provincial education and coaching tax credit for a province, as calculated by the system.
• Derived from: Line 5843 PROV/TER 428
• LAD: PECTCC_   I, F, P

Provincial property tax credit - students and homeowners (PSROC)

Please see: Province assistance benefits (PSROC)

Alberta

Alberta Climate Leadership Adjustment Rebate (ABCLAR)

(2018)

Definition: The Alberta Climate Leadership Adjustment Rebate (ABCLAR) is a tax-free rebate for low and middle income individuals and families. The program aims to help individuals and families adjust to the new Alberta provincial carbon price. The rebate is based on family net income and the number of persons in the family. Eligibility is based on residing in Alberta, filing a return, and meeting the specific income criteria. The rebate is paid quarterly up to an annual maximum of $300.00 for individuals without children, $450.00 for common-law and married couples, $450.00 for single individuals with children, and $45.00 per additional child up to 4 children

Derived from: CRA and T1FF processing

LAD: ABCLAR I, F, P

British Columbia

British Columbia Harmonized sales tax-credit (BCHSTC_)

Please see: British Columbia Harmonized sales tax-credit (BCHSTC_)

British Columbia Low income climate action tax credit (BCLICATC_)

Please see: British Columbia Low income climate action tax credit (BCLICATC_)

British Columbia mining exploration tax credit (BCMETCC_)

Please see: British Columbia mining exploration tax credit (BCMETCC_)

British Columbia senior's home renovation tax credit (BCSENHRTC_)

Please see: British Columbia senior's home renovation tax credit (BCSENHRTC_)

British Columbia shipbuilding industry tax credit (BCSSRITC_)

Please see: British Columbia shipbuilding industry tax credit (BCSSRITC_)

Manitoba

Manitoba Volunteer Firefighter tax credit (PSRVTCC_)

(2014 to present)

• Definition: The amount of search and rescue volunteer firefighter tax credit for a province, as calculated by the system. 
• Derived from: Line 5845 MB 428
• LAD: PSRVTCC_   I, F, P

Manitoba advance tuition fee income tax rebate (MBATFTCC_)

Please see: Manitoba advance tuition fee income tax rebate (MBATFTCC_)

Manitoba community development tax credit (CEDTCRMB_)

Please see: Manitoba community development tax credit (CEDTCRMB_)

Manitoba fertility treatment tax credit (MBFRTTCC_)

Please see: Manitoba fertility treatment tax credit (MBFRTTCC_)

New Brunswick

NB seniors home renovation refundable tax credit (PSHRTCC_)

Please see: NB seniors home renovation refundable tax credit (PSHRTCC_)

Newfoundland

Newfoundland Volunteer Firefighter tax credit (NRNLFIREC_)

(2011 to present)

• Definition: A filer can claim an amount for this non-refundable tax credit if the following conditions are met:
  • Filer was a volunteer firefighter during the year
  • Filer completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year.
• If a filer provided services to the same fire department, other than as a volunteer, for the same or similar duties, he or she cannot include any hours related to that department in determining if the 200 hours threshold is met.
• Derived from: Line 5830 of form NL428, see also Line 362, Schedule 1
• LAD: NRNLFIREC_   I, F, P

Northwest Territories

Northwest Territories First Nations Community Resident Code (FNNWTCCD)

(2013 to 2018)

• Definition: A tax filer residing in the Northwest Territories within a Tåîchô community or on Tåîchô lands, must indicate in which of the following five communities they reside for tax administration agreement purposes. The codes below indicate in which Tlicho First Nations Community in the Northwest Territories the tax filer resided on December 31 of the tax year.
• Valid Values Are:
  • 0 = N/A
  • 1 = Behchoko (Rae-Edzo)
  • 2 = Whati (Lac La Martre)
  • 3 = Gameti (Rae Lakes)
  • 4 = Wekweeti (Snare Lake)
  • 5 = Taicho Lands
• Derived from: Personal Information Section of Canada Revenue Agency T1 tax form 
• LAD: FNNWTCCD   I, F, P

Northwest Territories, Cost of living tax credit (NTCL_)

Please see: Northwest Territories, Cost of living tax credit (NTCL_)

Nova Scotia

Nova Scotia poverty reduction tax credit (NSPRTC_)

Please see: Nova Scotia poverty reduction tax credit (NSPRTC_)

Nova Scotia volunteer firefighters tax credit (NSPTXC_)

Please see: Nova Scotia volunteer firefighters tax credit (NSPTXC_)

Nova Scotia volunteer firefighters tax credit (CRA figure) (NSFIREC_)

Please see: Nova Scotia volunteer firefighters tax credit (CRA figure) (NSFIREC_)

Nunavut

Nunavut firefighter tax credit (as calculated by CRA) (NUFIREC_)

(2011 to present)

• Definition: The tax credit amount as calculated by the CRA system (see also NUFIR). A person can claim this credit if he or she was a resident of Nunavut at the end of the tax year, was a volunteer firefighter for a minimum of six months during the tax year, completed a minimum of 200 hours of community service (that included training), did not receive salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, and was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.
• Derived from: Line 6229 of form NU428
• LAD: NUFIREC_   I, F, P

Nunavut, Cost of living tax credit (NUCL_)

Please see: Nunavut, Cost of living tax credit (NUCL_)

Nunavut, Volunteer firefighter tax credit (NUFIR)

(2008 to present)

• Definition: A person can claim this credit if he or she was a resident of Nunavut at the end of the tax year, was a volunteer firefighter for a minimum of six months during the tax year, completed a minimum of 200 hours of community service (that included training), did not receive salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, and was listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department. 
• Derived from: Line 6229, provincial tax credit forms NU479 
• LAD: NUFIR   I, F, P

Ontario

Food donation tax credit for farmers (CFPDON_)

(2014 to present)

• Definition: The amount of donations that are qualifying donations for the community food program donation tax credit for farmers.
• A person can claim the community food program donation tax credit for farmers if they were a resident of Ontario at the end of the year, and either they or their spouse or common-law partner was a farmer who made a qualifying donation to an eligible community food program in the year and they claimed this qualifying donation as a charitable donation or gift for the tax year. A qualifying donation is a donation of one or more agricultural products produced in Ontario and donated to an eligible community food program in Ontario.
• Derived from : Line 6098 ON428     XVAR
• LAD: CFPDON_  I, F, P

Northern Ontario Energy Credit (ONNOEC_)

(2010 to present)

• Definition: The Northern Ontario Energy Credit (NOEC) is designed to help low- to middle–income Northern Ontario residents with their energy costs. Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, or Timiskaming. 
• You may be eligible for the credit if:
  • you were a resident of Northern Ontario on December 31, and one of the following conditions applies:
    • you will be 18 years of age or older before June 1;
    • you had a spouse or common-law partner on December 31; or
    • you live with your child at the beginning of a payment month; and
  • at least one of the following conditions applies:
    • rent or property tax on your principal residence was paid by or for you,
    • you lived on a reserve in Ontario and home energy costs (e.g., electricity, heat) were paid by or for you for your principal residence on the reserve; or
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you.
• The annual maximum credit for 2010 is $130 for a single person, 18 years of age and older, and $200 for couples and single parents. Starting in the summer of 2011, the credit amounts will be increased to reflect inflation.
• Derived from: Line 6119 Form ONBEN 
• LAD: ONNOEC_   I, F, P

Ontario Children's Activity Tax Credit (ONCLDATCC_)

(2010 to 2017)

• Definition: You can claim the Children’s Activity Tax Credit (CATC) if you were a resident of Ontario and you paid fees that relate to the cost of registering your, or your spouse's or common-law partner's, child in a qualifying children's activity program. A child is eligible if less than 17 years old or, if eligible for the disability amount, less than 18 years old. For each eligible child, you can claim the lesser of $500 and the amount of eligible expenses paid for qualifying programs for that child. 
• Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, and at least $100 was paid for registration or membership fees for qualifying programs for that child, you can claim an additional $500 for that child. 
• You can claim this credit provided another person has not already claimed the same fees. In addition, the total fees claimed by you and another person for a child cannot be more than the maximum amount that would be allowed if only one of you were claiming the credit for that child. 
• Note
  An expense that is eligible for the CATC may also be eligible for the child care expenses deduction (line 214 of your return). If so, you must first claim this amount as child care expenses. Any unused part can be claimed for the CATC as long as the requirements are met. Any amount that is eligible as a charitable donation or gift (lines 345 and 347 of federal Schedule 9) or that is eligible as a Political Contribution Tax Credit (line 48 of federal Schedule 1 for the federal credit and/or line 32 of Form ON479) cannot be claimed as CATC.  
• Qualifying program
  To qualify for this credit, a program must be either a prescribed program for the purposes of the federal Children's Fitness Tax Credit (line 365 of Schedule 1) or a program that is not part of a school’s curriculum and that is:
  • weekly with a minimum duration of eight weeks; or
  • daily with a minimum duration of five consecutive days; or
  • a membership in an organization that lasts at least eight weeks and that allows children to choose from a variety of activities.
• A significant amount of the activities offered in the program or by the organization must be supervised, be suitable for children, and involve one or more of the following:
  • instruction in music, dramatic arts, visual arts, or dance;
  • language instruction;
  • activities that focus on wilderness and the natural environment;
  • structured interaction among children where supervisors teach or help children develop interpersonal skills;
  • activities that focus on helping children develop and use intellectual skills; or
  • enrichment or tutoring in academic subjects.
• Derived from: Line 6309 Form ON 479
• LAD: ONCLDATCC_   I, F, P

Ontario Co-operative education tax credit (ONCOP)

Please see: Ontario Co-operative education tax credit (ONCOP)

Ontario Energy and Property Tax Credit, Energy Component (ONEPTCC_)

Please see: Ontario Energy and Property Tax Credit, Energy Component (ONEPTCC_)

Ontario amount paid for long term care home (ONEPTCLTCF_)

(2010 to present)

• Definition: This variable shows the total amount paid for the accommodation of the filer in a public long term care home in Ontario for one year. This information is used to calculate the Ontario Energy and Property Tax Credit (OEPTC). 
• If you were married or living in a common-law relationship on December 31, only one of you can ask for this payment for both of you. 
• Derived from: Line 6123 Form ONBEN 
• LAD: ONEPTCLTCF_   I, F, P

Ontario apprenticeship training tax credit (ONATC)

Please see: Ontario apprenticeship training tax credit (ONATC)

Ontario energy costs for principal residence on reserve (ONEPTCRSV_)

(2010 to present)

• Definition: This variable measures the total amount paid for home energy costs for a principal residence on a reserve in Ontario for a year. This information is used to calculate the Ontario Energy and Property Tax Credit (OEPTC). 
• If you were married or living in a common-law relationship on December 31, only one of you can ask for this payment for both of you. 
• Derived from: Line 6121 Form ONBEN 
• LAD: ONEPTCRSV_   I, F, P

Ontario healthy home renovation tax credit (ONHHRTC_)

Please see: Ontario healthy home renovation tax credit (ONHHRTC_)

Flag - Ontario Energy and Property Tax Credit (ONEQBIND_)

(2010 to present)

• Definition: This variable indicates that the filer applied for the Ontario Energy and Property Tax Credit for the following tax year. 
• A value of zero (0) indicates the filer did not apply. A value of one (1) indicates the filer did apply. 
• If a filer paid rent or property tax in Ontario, or if they lived in a student residence, in a public long term care home, or on a reserve in Ontario, the filer may also qualify for the OEPTC for the next tax year 
• Derived from: Line 6118 Form ONBEN 
• LAD: ONEQBIND_   I

Flag - Northern Ontario Energy Credit (ONNOECIND_)

(2010 to present)

• Definition: This variable indicates that the filer applied for the Northern Ontario Energy Credit (NOEC) for the following tax year. 
• A value of zero (0) indicates the filer did not apply. A value of one (1) indicates the filer did apply. See also variable ONNOEC_. 
• Derived from: Line 6119 Form ONBEN 
• LAD: ONNOECIND_   I, F, P

Prince Edward Island

PEI senior spouse tax reduction (PSITRSC_)

(2014 to present)

• Definition: The amount of senior income tax reduction, for a spouse or common-Law partner, for a province, as calculated by the system.
• Derived from: Line 6337 PROV/TER 428
• LAD: PSITRSC_   I, F, P

PEI senior tax reduction for self (PSNRTXRC_)

(2014 to present)

• Definition: The amount of senior income tax reduction for a province, as calculated by the system.
• Derived from: Line 6336 PE 428
• LAD: PSNRTXRC_   I, F, P

Prince Edward Island volunteer firefighter tax credit (PEIFIRE_)

Please see: Prince Edward Island volunteer firefighter tax credit (PEIFIRE_)

Quebec

Quebec Family Allowance (FAQUE)

Please see: Quebec Family Allowance (FAQUE)

Saskatchewan

Provincial home buyers tax credit (NRPROVHB_)

(2012 to present)

• Definition: The amount of the Saskatchewan provincial home buyers tax credit, as claimed by the taxfiler. The taxfiler can claim an amount of $10,000 for the purchase of a qualifying home made after December 31, 2011 (date of sale identified in the purchase agreement of the home). A qualifying home must be registered in your and/or your spouse’s or common-law partner’s name with the Land Titles Registry and must be located in Saskatchewan.
• A taxfiler can claim this amount if the rules are met for claiming the amount on line 369 of federal Schedule 1. The claim can be split between the taxfiler and their spouse or common-law partner, but the combined total cannot exceed $10,000. When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the total of all amounts claimed cannot exceed $10,000.
• Derived from: Line 5837 Form SK428
• LAD: NRPROVHB_   I, F, P

Saskatchewan graduate tuition refund (NRSKTUITREBC_)

(2012 to present)

• Definition: The amount of tuition rebate non-refundable tax credit for the province of Saskatchewan, as calculated by the system.
• Starting in 2012, if a taxfiler claimed the Saskatchewan graduate tuition tax credit and did not need all of it to reduce their provincial tax to zero, they can claim the unused credit as the Saskatchewan graduate tuition refund.
• Derived from: Line 6364 Form SK428
• LAD: NRSKTUITREBC_   I, F, P

Yukon

Yukon, First Nations tax credit claimed (YKFN_)

Please see: Yukon, First Nations tax credit claimed (YKFN_)

Yukon Children Fitness tax credit (PRCFTCC_)

Please see: Yukon Children Fitness tax credit (PRCFTCC_)

Yukon Children Fitness, fees plus supplement (TPRCFETCC_)

Please see: Yukon Children Fitness, fees plus supplement (TPRCFETCC_)