Professional Documents
Culture Documents
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Ensure the SIN information above is for the deceased person.
City Prov./Terr. Postal code If this return is for a
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Stouffville O N L 4 A 1 X 6 Year Month Day
deceased person, enter the
date of death:
Email address
Marital status
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By providing an email address, you are registering to receive Tick the box that applies to your marital status on
email notifications from the CRA and agree to the Terms of use December 31, 2019:
under Step 1 in the guide.
Enter an email address: ivano_volpe@hotmail.com
END 1 X Married
4 Divorced
2
5
Living common-law
Separated
3
6
Widowed
Single
Information about your residence
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Enter your province or territory of Information about your spouse or
residence on December 31, 2019: Ontario common-law partner (if you ticked box 1 or 2 above)
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If you were self-employed in 2019, Enter their net income for 2019
enter the province or territory to claim certain credits: 86,228 13
where your business had a Enter the amount of universal child
permanent establishment: care benefit (UCCB) from line 11700
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Do not use
this area
17200 17100
5006-R Page 1
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Step 1 – Identification and other information (continued)
Elections Canada (For more information, see "Elections Canada" under Step 1, in the guide.)
A) Do you have Canadian citizenship? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes X 1 No 2
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address,
date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if
you are aged 14 to 17, to update the Register of Future Electors? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes X 1 No 2
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under
the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with
provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates
at election time.
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18.
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Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are
allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future
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Electors to provide youth with educational information about the electoral process.
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Indian Act – Exempt income
Tick this box if you have any income that is exempt under the Indian Act.
For more information on this type of income, go to canada.ca/taxes-aboriginal-peoples.
END 1
If you tick the box, get and complete Form T90, Income Exempt under the Indian Act. Complete this form so that the CRA
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can calculate your Canada training credit limit for the 2020 tax year. The information you provide may also be used to
calculate your Canada workers benefit for the 2019 tax year, if applicable.
NO
Foreign property
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Did you own or hold specified foreign property where the total cost amount of all such
property, at any time in 2019, was more than CAN$100,000? .. . . . . . . . . . . . . . . . . . . . . . 26600 Yes 1 No X 2
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If yes, get and complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not
completing and filing Form T1135 by the due date. For more information, see Form T1135.
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Protected B when completed
Attach only the documents (schedules, information slips, forms, or receipts) requested to support
any claim or deduction. Keep all other supporting documents.
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Other pensions and superannuation (See line 11500 in the guide and complete line 31400 in the
Worksheet for the return.) 11500 +
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Elected split-pension amount (Get and complete Form T1032.) 11600 +
Universal child care benefit (UCCB) (See the RC62 slip.) 11700 +
UCCB amount designated to a dependant 11701
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Employment insurance and other benefits (box 14 of the T4E slip) 11900 +
Employment insurance maternity and parental benefits and provincial
parental insurance plan benefits 11905
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Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
(Complete the Worksheet for the return.) 12000 + 2,077 74
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Taxable amount of dividends other than eligible dividends, included on
line 12000, from taxable Canadian corporations 12010
Interest and other investment income (Complete the Worksheet for the return.) 12100 +
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Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Step 3 – Net income
Enter your total income from line 15000 from the previous page. 15000 149,670 01
Pension adjustment (box 52 of all T4 slips and
box 034 of all T4A slips) 20600 10,078 00
Registered pension plan deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700 1,186 64
RRSP deduction (See Schedule 7 and attach receipts.) 20800 + 15,172 00
Pooled registered pension plan (PRPP)
employer contributions (amount from your
PRPP contribution receipts) 20810
Deduction for elected split-pension amount (Get and complete Form T1032.) 21000 +
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200 +
Universal child care benefit repayment (box 12 of all RC62 slips) 21300 +
Child care expenses (Get and complete Form T778.) 21400 +
Disability supports deduction (Get and complete Form T929.) 21500 +
Business investment loss Gross 21699 Allowable deduction 21700 +
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Moving expenses (Get and complete Form T1-M.) 21900 +
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Support payments made Total 21999 Allowable deduction 22000 +
Carrying charges and interest expenses
(Complete the Worksheet for the return.) 22100 +
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Deduction for CPP or QPP contributions on self-employment and other
earnings (Complete Schedule 8 or get and complete Form RC381,
whichever applies.) 22200 END + •
Deduction for CPP or QPP enhanced contributions on employment income
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 22215 + 80 85 •
Exploration and development expenses (Get and complete Form T1229.) 22400 +
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Other employment expenses 22900 +
Clergy residence deduction (Get and complete Form T1223.) 23100 +
NO
Line 15000 minus line 23300 (if negative, enter "0") This is your net income before adjustments. 23400 = 133,230 52
Social benefits repayment (If you reported income at line 11900 and the amount at line 23400 is
greater than $66,375, see the repayment chart on the back of your T4E slip. If you reported income
on lines 11300 or 14600, and the amount at line 23400 is greater than $77,580, complete the chart
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for line 23500 on the Worksheet for the return. Otherwise, enter "0".) 23500 – •
Line 23400 minus line 23500 (if negative, enter "0") This is your net income. 23600 = 133,230 52
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Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
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Step 4 – Taxable income
Canadian Forces personnel and police deduction (box 43 of all T4 slips) 24400
Security options deductions 24900 +
Other payments deduction (Claim the amount from line 14700, unless it
includes an amount at line 14600. If so, see line 25000 in the guide.) 25000 +
Limited partnership losses of other years 25100 +
Non-capital losses of other years 25200 +
Net capital losses of other years 25300 +
Capital gains deduction (Get and complete Form T657.) 25400 +
Northern residents deductions (Get and complete Form T2222.) 25500 +
Additional deductions Specify: 25600 +
◄
Add lines 24400 to 25600. 25700 = –
Line 23600 minus line 25700 (if negative, enter "0") This is your taxable income. 26000 = 133,230 52
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END
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Step 5 – Federal tax (formerly Schedule 1)
Part A – Federal non-refundable tax credits
Basic personal amount claim $12,069 30000 12,069 00 1
Age amount (if you were born in 1954 or earlier)
(Complete the Worksheet for the return.) (maximum $7,494) 30100 + 2
Spouse or common-law partner amount (Complete Schedule 5.) 30300 + 3
Amount for an eligible dependant (Complete Schedule 5.) 30400 + 4
Canada caregiver amount for spouse or common-law partner, or eligible dependant
age 18 or older (Complete Schedule 5.) 30425 + 5
Canada caregiver amount for other infirm dependants age 18 or older (Complete Schedule 5.) 30450 + 6
Canada caregiver amount for infirm children under 18 years of age
Enter the number of children for whom you are claiming this amount. 30499 × $ 2,230 = 30500 + 7
Base CPP or QPP contributions:
through employment income
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 30800 + 2,668 05 • 8
on self-employment and other earnings
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(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 31000 + •9
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Employment insurance premiums:
through employment from box 18 and box 55 of all T4 slips (maximum $860.22) 31200 + 860 22 • 10
on self-employment and other eligible earnings (Complete Schedule 13.) 31217 + • 11
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Volunteer firefighters' amount 31220 + 12
Search and rescue volunteers' amount 31240 + 13
Canada employment amount (Enter $1,222 or the total of your employment income you reported
END
on lines 10100 and 10400, whichever is less.) 31260 + 1,222 00 14
Home buyers' amount 31270 + 15
Home accessibility expenses (Complete the Worksheet for the return.) (maximum $10,000) 31285 + 16
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Adoption expenses 31300 + 17
Pension income amount (Complete the Worksheet for the return.) (maximum $2,000) 31400 + 18
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31800 20
Interest paid on your student loans (See Guide P105.) 31900 + 21
Your tuition, education, and textbook amounts (Complete Schedule 11.) 32300 + 22
Tuition amount transferred from a child 32400 + 23
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Amounts transferred from your spouse or common-law partner (Complete Schedule 2.) 32600 + 24
Medical expenses for self, spouse or common-law partner, and
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5006-R Page 6
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part B – Federal tax on taxable income
Enter your taxable income from line 26000. 133,230 52 35
Complete the
appropriate column Line 35 is more Line 35 is more Line 35 is more
depending on the Line 35 is than $47,630 but than $95,259 but than $147,667 but Line 35 is more
amount on line 35. $47,630 or less not more than not more than not more than than $210,371
Enter the amount $95,259 $147,667 $210,371
from line 35. 133,230 52 36
Line 36 minus line 37 – 0.00 – 47,630.00 – 95,259.00 – 147,667.00 – 210,371.00 37
(cannot be negative) = = = 37,971 52 = = 38
Multiply line 38 × 15% × 20.5% × 26% × 29% × 33% 39
by line 39. = = = 9,872 60 = = 40
+ 0.00 + 7,145.00 + 16,908.00 + 30,535.00 + 48,719.00 41
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Enter the amount from line 42. 26,780 60 43
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Federal tax on split income (Get and complete Form T1206.) 40424 + • 44
Add lines 43 and 44. 40400 = 26,780 60
◄ 26,780 60 45
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Enter your total federal non-refundable tax credits
from line 34 on the previous page. 35000 2,536 39 46
Federal dividend tax credit (See line 40425 in the guide.) 40425 + 312 07 • 47
Minimum tax carryover (Get and complete Form T691.)
Add lines 46, 47, and 48.
END 40427 +
= 2,848 46
• 48
◄ – 2,848 46 49
Line 45 minus line 49 (if negative, enter "0") Basic federal tax 42900 = 23,932 14 50
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Federal foreign tax credit (Get and complete Form T2209.) 40500 – 51
Line 50 minus line 51 (if negative, enter "0") Federal tax 40600 = 23,932 14 52
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5006-R Page 7
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Step 7 – Refund or balance owing
Net federal tax: enter the amount from line 61 from the previous page. 42000 23,932 14
CPP contributions payable on self-employment and other earnings
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 42100 +
Employment insurance premiums payable on self-employment and other eligible earnings
(Complete Schedule 13.) 42120 +
Social benefits repayment (amount from line 23500) 42200 +
Provincial or territorial tax (Attach Form 428, even if the result is "0".) 42800 + 13,925 04
Add lines 42000, 42100, 42120, 42200, and 42800. This is your total payable. 43500 = 37,857 18 •
Total income tax deducted (amounts from all Canadian slips) 43700 36,102 96 •
Refundable Quebec abatement (See line 44000 in the guide.) 44000 + •
CPP overpayment (See line 30800 in the guide.) 44800 + •
Employment insurance overpayment (See line 45000 in the guide.) 45000 + •
Climate Action Incentive (Complete Schedule 14.) 45110 + 431 20 •
Refundable medical expense supplement
(Complete the Worksheet for the return.) 45200 + •
Canada workers benefit (CWB) (Complete Schedule 6.) 45300 + •
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Refund of investment tax credit (Get and complete Form T2038(IND).) 45400 + •
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Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + •
Employee and partner GST/HST rebate (Get and complete Form GST370.) 45700 + •
Eligible educator school supply tax credit
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Supplies expenses (maximum $1,000) 46800 × 15% = 46900 + •
Tax paid by instalments 47600 + •
Provincial or territorial credits (Complete Form 479, if it applies.)
Add lines 43700 to 45700, and
END 47900 + •
◄
46900 to 47900. These are your total credits. 48200 = 36,534 16 – 36,534 16
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Line 43500 minus line 48200 This is your refund or balance owing. = 1,323 02
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
NO
◄
Refund 48400 • Balance owing 48500 1,323 02 •
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◄
◄
For more information on how to receive your refund by For more information on how to make your payment, see
direct deposit, see line 48400 in the guide or go to line 48500 in the guide or go to canada.ca/payments.
canada.ca/cra-direct-deposit. Your payment is due no later than April 30, 2020.
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I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
documents attached is correct and complete and fully discloses applicable box and provide the following information:
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all my income.
49000 Was a fee charged? Yes 1 No 2
Sign here
It is a serious offence to make a false return. 48900 EFILE number (if applicable):
Telephone number: 647 287-4064 Name of tax professional:
Date Telephone number:
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and
activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the
handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.
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From T3/T5013 slips
Total 10699 Gain (or loss) 10700
BY
2. Qualified farm or fishing (If you realized a gain on a disposition, you may be able to claim a capital gains
property deduction on line 25400 of your return.)
END
Address or legal description Prov./Terr.
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NO
3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation
shares, and other shares
(Note: If you have capital gains (or losses) on your T5, T5013, T4PS, and T3 information slips,
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4. Real estate, depreciable property, and other properties (see the next page for a principal residence)
Address or legal description Prov./Terr.
From T1170
Total 15199 Gain (or loss) 15300 +
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6. Other mortgage foreclosures and conditional sales repossessions
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Address or legal description Prov./Terr.
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7. Personal-use property (provide a full description) (see the next page for a principal residence)
END
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Gain only 15800 +
NO
Note: You can apply LPP Subtract: unapplied LPP losses from other years -
losses only against LPP gains. Net gain only 15900 +
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Add lines 10700, 11000, 12400, 13200, 13800, 15300, 15500, Total of gains (or losses) of qualified
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15800, and 15900. Enter this amount on line B on the next page. properties and other properties = 4,420.50 A
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5000-S3
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
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If the result is negative (loss) do not report the amount on line 12700 of your return (the loss will show on your latest notice of
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assessment or reassessment). This helps you keep track of your net capital losses, which you may be able to use to reduce
your taxable capital gains of other years.
If you have a net capital loss in 2019 and would like to apply it against taxable capital gains you reported on your 2016, 2017,
or 2018 return, get and complete Form T1A, Request for Loss Carryback.
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You can carry forward your net capital losses indefinitely and apply them against your taxable capital gains in the future.
Principal residence
END
Complete this section if you disposed of a property (or properties) in 2019 that you are claiming a principal residence
exemption for.
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In all cases, you have to get and complete Form T2091(IND), Designation of a property as a principal residence by an
individual, or Form T1255, Designation of a Property as a Principal Residence by the Legal Representative of a Deceased
Individual, whichever applies.
NO
Even if you do not sell your property, you may have a deemed disposition you must report. A deemed disposition occurs
when you are considered to have disposed of property, even though you did not actually sell it. For example, a deemed
disposition may occur when you change how you use your principal residence, such as:
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• you change all or part of your principal residence to a rental or business operation
• you change all or part of your rental or business operation to a principal residence
If you were not a resident of Canada for the entire time you owned the designated property, your period of non-residence
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may reduce the amount of the principal residence exemption or eliminate it. For more information, call the CRA at
1-800-959-8281.
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17900 I designate the property described on Form T2091(IND) or Form T1255 to have been my principal
1 residence for all years owned or for all years owned except one year in which I replaced my principal
residence.
I designate the property described on Form T2091(IND) or Form T1255 to have been my principal residence
2 for some but not all years owned.
I designate the properties described on Form T2091(IND) or Form T1255 to have been my principal
3 residences for some or all of the years owned.
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Publicly traded shares, mutual fund units, deferral of eligible small business
corporation shares, and other shares (continued)
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MA
BY
END
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Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Complete this schedule and attach it to your return when one or more of the following situations apply:
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• you intend to claim on line 20800 of your return the full amount of RRSP, PRPP, and SPP contributions you made, including
any unused RRSP, PRPP, or SPP contributions, and you reported employer PRPP contributions on line 20810 of your
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return
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• you withdrew funds from your RRSP in 2019 under the HBP or the LLP
If none of the above situations apply to you, do not complete this schedule. On line 20800 of your return, enter your total
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contributions for the year made to your RRSP, PRPP, or SPP, or your spouse's or common-law partner's RRSP or SPP.
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5000-S7
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part A – Contributions
Enter your unused RRSP contributions previously reported and available to deduct for 2019 as
shown on your latest notice of assessment or reassessment, or on your T1028 statement for 2019
(unused RRSP contributions also includes your unused PRPP and SPP contributions.) 1
Enter the RRSP, SPP, and your PRPP contributions you made from
March 2, 2019, to December 31, 2019 (attach all receipts). 15,493 00 2
Enter the RRSP, SPP, and your PRPP contributions you made from
January 1, 2020, to March 2, 2020 (attach all receipts). + 3
◄
Add lines 2 and 3. 24500 = 15,493 00 + 15,493 00 4
Add lines 1 and 4. Enter this amount on line 6 on the next page. Total contributions = 15,493 00 5
Enter on lines 2 and 3 above all contributions you made for the dates specified, even if you are not designating or
deducting them on your return for 2019. Otherwise, the CRA may reduce or disallow your claim for these contributions on
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your return for a future year.
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Include on lines 2 and 3:
• contributions you made to your RRSP, PRPP, or SPP, or to your spouse's or common-law partner's RRSP or SPP
• amounts transferred to your RRSP, PRPP, or SPP (also see line 14 in Part C of this schedule)
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• contributions you are designating as a repayment under the HBP or the LLP (Part B of this schedule)
• your employer's contributions to your PRPP as reported on line 20810 of your return
• any payment directly transferred to your RRSP, PRPP, or SPP if you did not receive an information slip for it, or if it is
shown in box 35 of your T4RSP or T4RIF slips
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• the part of an RRSP withdrawal you recontributed to your RRSP and deducted on line 23200 of your return. This would
have happened if, in error, you withdrew more RRSP funds than necessary to get past service benefits under a
registered pension plan (RPP)
• the excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP, a PRPP, or a registered
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retirement income fund (RRIF) that you withdrew and are including on line 12900 or 13000 and deducting on
line 23200 of your return for 2019
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• contributions made from exempt earnings. See Form RC383, Tax-Exempt Earned Income and Contributions for a
Pooled Registered Pension Plan
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5000-S7
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Complete line 7 and line 8 if you are designating contributions made from January 1, 2019, to March 2, 2020, to your own
RRSP, PRPP, or SPP as a 2019 repayment under the HBP or the LLP. If you designate less than the minimum required
repayment amount for 2019, report the difference on line 12900 of your return.
If you are not required to make a repayment under the HBP or the LLP, enter "0" on line 9 and continue on line 10.
Do not include on lines 7 and 8:
• any amount you deducted or designated on your 2018 return as a repayment or that was refunded to you
• any contributions or transfers you will be including on line 14 or line 15 in Part C of this schedule
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Add lines 7 and 8. Total repayments under the HBP and the LLP = 321 00 –
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321 00 9
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Line 6 minus line 9 Contributions available to deduct = 15,172 00 10
For more information on the LLP, see Guide RC4112, Lifelong Learning Plan (LLP). For more information on the HBP, go to
canada.ca/home-buyers-plan.
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Part C – RRSP deduction END
Complete this part to calculate your RRSP deduction at line 20800 of your return.
Enter your RRSP deduction limit for 2019 as shown on your latest notice of
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assessment or reassessment, or your T1028 statement for 2019. 15,493 00 11
Enter your 2019 employer PRPP contributions
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RRSP, PRPP, and SPP contributions you are deducting for 2019. This
amount cannot be more than the lesser of: the amount on line 13 and the
result of line 10 minus line 14. + 15,172 00 15
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Also enter this amount on line 20800 of your return. RRSP deduction 20800 – 15,172 00 17
Line 14 – Transfers
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You may have reported income on line 11500, 12900, or 13000 of your 2019 return. If you transferred certain types of this
income to your RRSP, PRPP, and SPP on or before March 2, 2020, you can claim the same amount on line 14, as a
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transfer. Claiming the transfer ensures that your RRSP deduction limit is not reduced by that amount.
For more information about amounts you can transfer, see Guide T4040.
Note
You may not have reported income you received in a previous year on your return for that year. If reported, that income may
give you more room to contribute to an RRSP, PRPP, or SPP in later years. To ensure your RRSP deduction limit is up to
date and maximized, file your return for that year and report the income.
5000-S7
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Protected B when completed
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the LLP. If you do not tick the box, you will be considered to be the student for
LLP purposes. 26400 22
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For more information on the LLP, see Guide RC4112, Lifelong Learning Plan (LLP).
For more information on the HBP, go to canada.ca/home-buyers-plan.
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Part F – 2019 contributions to an amateur athlete trust
Complete this section to report qualifying performance income (generally endorsement income, prize money, or income
END
from public appearances received by an amateur athlete) contributed in 2019 to an amateur athlete trust. This income
qualifies as earned income when calculating the RRSP deduction limit of the trust's beneficiary.
Enter the amount of income that was contributed to an amateur athlete trust
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in 2019. 26700 23
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5000-S7
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
T1-2019 Canada Pension Plan
Contributions and Overpayment for 2019 Schedule 8
The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way to the federal plan. The
enhancements are funded by additional enhanced contributions beginning in January 2019.
As an employee, your employer will already have deducted the contributions from your salary and wages. The contributions
consist of a base and an enhanced amount. As a self-employed individual, you will calculate your required contributions
(if any) on this schedule, which will include the base and the enhanced amounts.
Complete this schedule and attach it to your return to calculate your required Canada Pension Plan (CPP) contributions or
overpayment for 2019 if you were a resident of a province or territory other than Quebec on December 31, 2019, and have
no earned income from the province of Quebec.
Do not use this schedule if any of your T4 slips have Quebec Pension Plan (QPP) contributions. Instead get and complete
Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2019.
Part 1 – Complete this part if you are electing to stop contributing to the CPP or revoking a prior election.
Part 2 – Complete this part to determine the number of months for the CPP contributions calculation.
Part 3 – Complete this part if you are reporting employment income.
Part 4 – Complete this part if you are reporting only self-employment income or other earnings you are electing to pay CPP
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contributions on.
Part 5 – Complete this part if you are reporting employment income and self-employment income or other earnings you are
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electing to pay CPP contributions on. You must first complete Part 3.
For more information, see lines 22200, 22215, 30800, and 31000 in the guide.
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Part 1 – Election to stop contributing to the Canada Pension Plan
or revocation of a prior election
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If in 2019 you were 60 to 70 years of age, you received a CPP or QPP retirement pension, and you had employment and/
or self-employment income, you were considered a CPP working beneficiary and you were required to make CPP
contributions. However, if you were at least 65 years of age but under 70, you can elect to stop paying CPP contributions.
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If you have employment income for 2019 and elected in 2019 to stop paying CPP contributions or revoked in 2019 an
election made in a prior year, you should have already completed Form CPT30, Election to Stop Contributing to the
Canada Pension Plan, or Revocation of a Prior Election, and sent it to us and your employer(s).
NO
If you had only self-employment income for 2019 and elect in 2019 to stop paying CPP contributions on your
self-employment earnings, enter the month in 2019 for which you choose to start this election in box 50372 below. The
date cannot be earlier than the month you turn 65 and you are receiving a CPP or QPP retirement pension. For example,
- DO
if you turn 65 in June, you can choose any month from June to December. If you choose the month of June, enter 06 in
box 50372 because June is the sixth month of the year. If in 2019 you are revoking an election made in a prior year on
contributions on self-employment earnings, enter the month in 2019 for which you choose to revoke this election in box
50374 below. Your election remains valid until you revoke it or you turn 70. If you start receiving employment income
(other than employment income earned in Quebec) in a future year, you will have to complete Form CPT30 in that year for
TE
If you had both employment income and self-employment income in 2019 and wanted to elect to stop paying CPP
contributions in 2019, or to revoke in 2019 an election made in a prior year, you should have completed Form CPT30 in
2019. An election filed using Form CPT30 applies to all income from pensionable earnings, including
PLI
self-employment earnings, as of the first day of the month after the date you gave this form to your employer. If you
completed and submitted Form CPT30 when you became employed in 2019 but your intent was to elect in 2019 to stop
paying CPP contributions or revoke an election made in a prior year on your self-employment income before you became
DU
employed, enter the month you want to stop contributing in box 50372 below, or if you want to revoke in 2019 an election
made in a prior year, enter the month you want to resume contributing in box 50374 below. If you did not complete and
submit Form CPT30 for 2019 when you became employed, you cannot elect to stop paying CPP contributions or revoke
an election made in a prior year on your self-employment earnings for 2019 on this schedule.
To be valid, an election or revocation that begins in 2019 must be filed on or before June 15, 2021.
I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on the first Month
day of the month that I entered in box 50372. 50372
I want to revoke an election made in a prior year to stop contributing to the Canada Pension Plan on
my self-employment earnings and resume contributing on the first day of the month that I entered in Month
box 50374. 50374
5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part 2 – Determine the number of months for the CPP contributions calculation
Enter 12 in box A unless any of the situations below apply:
• if you turned 18 years of age in 2019, enter the number of months in the year after the month you turned 18
• if for all of 2019 you were receiving a CPP or QPP disability pension, enter "0". If you started or stopped receiving a CPP
or QPP disability pension in 2019, enter the number of months during which you were not receiving a disability pension
• if you were 65 to 70 years of age in 2019, you were receiving a CPP or QPP retirement pension, and you elected to stop
paying CPP contributions in 2019, enter the number of months in the year up to and including the month you made the
election. If you had self-employment income in 2019 and have an entry in box 50372 of Part 1, enter the number of
months in the year prior to the month you entered in box 50372 of Part 1
• if you were 65 to 70 years of age in 2019, you were receiving a CPP or QPP retirement pension, you elected to stop
paying CPP contributions in a prior year, and you have not revoked that election, enter "0"
• if you were 65 to 70 years of age in 2019, you were receiving a CPP or QPP retirement pension, you elected to stop
paying CPP contributions in a prior year, and you revoked that election in 2019, enter the number of months in the year
after the month you revoked the election. If you had self-employment income in 2019 and have an entry in box 50374 of
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Part 1, enter the number of months in the year after and including the month you entered in box 50374 of Part 1
MA
• if you turned 70 years of age in 2019 and you did not elect to stop paying CPP contributions, enter the number of
months in the year up to and including the month you turned 70 years of age
• if for all of 2019 you were 70 years of age or older, enter "0"
BY
• if the individual died in 2019, enter the number of months in the year up to and including the month the individual died
Enter the number of months during which the CPP applies in 2019. END 12 A
TS
Monthly proration table for 2019
NO
Applicable Applicable
Maximum CPP Maximum basic Maximum CPP Maximum basic
number of number of
pensionable earnings CPP exemption* pensionable earnings CPP exemption*
months months
- DO
* If you started receiving CPP retirement benefits in 2019, your basic exemption may be prorated by the CRA.
PLI
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5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
IL
Actual base contributions on CPP pensionable earnings:
Multiply the amount from line 6 by 97.0588%. – 2,668 05 7
MA
Actual enhanced contributions on CPP pensionable earnings:
Line 6 minus line 7 = 80 85 8
Required base contributions on CPP pensionable earnings:
BY
Multiply the amount from line 5 by 4.95%. (maximum $2,668.05) 2,668 05 9
Required enhanced contributions on CPP pensionable earnings:
Multiply the amount from line 5 by 0.15%.
Total required contributions on CPP pensionable earnings:
Add lines 9 and 10.
END (maximum $80.85) +
–
80 85 10
2,748 90 11
Line 6 minus line 11 (if negative, enter "0") = 12
TS
If you are self-employed or you are electing to pay additional CPP contributions on other earnings, continue with
NO
Part 5. You may be able to make additional CPP contributions if the calculated amount from line 12 is negative.
See Form CPT20, Election To Pay Canada Pension Plan Contributions.
Otherwise, the deduction and tax credit on employment income should be reported as follows:
- DO
• Enter the amount, in dollars and cents, from line 7 or line 9, whichever is less, on line 30800 of your return.
If applicable, also enter this amount, in dollars and cents, on line 58240 of your Form 428.
• Enter the amount, in dollars and cents, from line 8 or line 10, whichever is less, on line 22215 of your return.
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• If the amount on line 12 is positive, enter the amount, in dollars and cents, on line 44800 of your return.
CA
PLI
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5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Deduction and tax credit for CPP contributions on self-employment and other earnings
IL
Required base contributions on CPP pensionable earnings:
MA
Multiply the amount from line 7 by 97.0588%. – 8
Required enhanced contributions on CPP pensionable earnings:
Line 7 minus line 8 = 9
BY
Multiply line 8 by 50%. Enter this amount, in dollars and cents, on line 31000 of your return. + 10
Add lines 9 and 10. Enter this amount, in dollars and cents, on line 22200 of your return. = 11
END
* Self-employment earnings, CPP pensionable earnings, and the basic exemption should be prorated according to the number of months entered in
box A of Part 2. See the monthly proration table under Part 2 to find the amount that corresponds to the number of months entered in box A of Part 2.
Do not prorate the self-employment earnings if the individual died in 2019.
TS
NO
- DO
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CA
PLI
DU
5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
IL
Ż
Line 6 minus line 7 (if negative, enter "0") = – 8
Line 5 minus line 8 (if negative, enter "0") = 9
MA
Multiply the amount from line 9 by 19.60784. = 10
Enter the amount from line 1 of Part 3. CPP pensionable earnings (maximum $57,400) 11
BY
Enter the amount from line 4 of Part 3. Basic exemption (maximum $3,500) – 12
Line 11 minus line 12 (if negative, enter "0") (maximum $53,900) = 13
Enter the amount from line 10. END – 14
Line 13 minus line 14 (if negative, enter "0") = 15
Enter the amount from line 4 or line 15, whichever is less. 16
TS
If the amount on line 2 of Part 3 is less than the amount on line 4 of Part 3, complete lines 17 to 19.
Otherwise, enter "0" on line 19 and continue on line 20.
NO
Ż
Line 17 minus line 18 (if negative, enter "0") = – 19
Earnings subject to contributions:
Line 16 minus line 19 (if negative, enter "0") = 20
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Line 21 minus line 22 (if negative, enter the amount as a positive amount on line 30 on the next
page and enter "0" on line 23) = 23
PLI
* Self-employment earnings should be prorated according to the number of months entered in box A of Part 2.
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5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
If the calculated amount on line 23 from the previous page is negative, complete lines 30 to 35 below.
IL
If the calculated amount on line 23 from the previous page is positive, complete lines 36 to 42 below.
MA
Otherwise, if the calculated amount on line 23 from the previous page is zero, enter the amount, in
dollars and cents, from line 26 on line 31000 of your return, and enter the amount, in dollars and
cents, from line 29 on line 22200 of your return.
BY
Multiply the amount from line 30 by 50%.
Enter this amount, in dollars and cents, on line 44800 of your return.
END
Enter the calculated amount from line 23 from the previous page as a positive amount. = 30
= 31
Multiply the amount on line 31 by 97.0588%. – 32
TS
Line 31 minus line 32 = 33
Line 26 minus line 32. Enter this amount, in dollars and cents, on line 31000 of your return. = 34
NO
Line 29 minus line 33. Enter this amount, in dollars and cents, on line 22200 of your return. = 35
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Enter the amount, in dollars and cents, from line 23 from the previous page.
Enter this amount, in dollars and cents, on line 42100 of your return. 36
Multiply the amount on line 36 by 97.0588%. – 37
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Add lines 29 and 40. Enter this amount, in dollars and cents, on line 22200 of your return. = 42
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5000-S8
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
T1-2019 Donations and Gifts Schedule 9
Complete this schedule and attach it to your return to claim an amount on line 34900 of your return.
For more information, see Pamphlet P113, Gifts and Income Tax.
IL
registered foreign charitable organizations 33400 + 4
MA
Add lines 1 to 4. Total eligible amount of charitable donations = 90 00 5
Donations limit
BY
Enter your net income from line 23600 of your return. 133,230 52 6 × 75% = 99,922 89 7
If line 5 is less than line 7, enter the amount from line 5 on line 13 below and continue on line 14.
Otherwise, complete lines 8 to 12, before continuing on line 13.
Gifts of depreciable property
END
(from Chart 2 in Pamphlet P113) 33700 8
TS
Gifts of capital property
(from Chart 1 in Pamphlet P113) 33900 + 9
Add lines 8 and 9. = 10 × 25% = + 11
NO
Eligible amount of cultural and ecological gifts (See Pamphlet P113.) 34200 + 14
Add lines 13 and 14. = 90 00 15
CA
5000-S9
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
If your taxable income is less than $210,371, enter "0" on line 26 and continue on line 28.
Otherwise, complete lines 18 to 27, before continuing on line 28.
Enter the amount from line 17 from the previous page. 18
Total of your donations made before 2016 included on
lines 5 and 14, to a maximum of the amount on line 15
from the previous page. 34210 – 19
IL
Otherwise, enter the amount from line 22 or line 25,
whichever is less. 26 × 33% = + 27
MA
If you did not complete lines 18 to 27, enter the amount
from line 17. Otherwise, enter the result of line 17
minus line 26. 28 × 29% = + 29
BY
Enter the amount from line 16. 90 00 30 × 15% = + 13 50 31
Add lines 27, 29, and 31.
Enter this amount on line 34900 of your return. END Donations and Gifts = 13 50 32
5000-S9
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
T1-2019 Climate Action Incentive Schedule 14
The climate action incentive (CAI) consists of a basic amount and a supplement for residents of small and rural communities.
You cannot claim the CAI if any of the following applies to you:
• you were a non-resident of Canada at any time in 2019
• you were confined to a prison or a similar institution for a period of at least 90 days during 2019
• you were exempt from income tax in Canada at any time in 2019 because you were an officer or servant of the government of
another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person
• you were a person for whom a children's special allowance (CSA) was payable at any time in 2019
Note: If you are completing a return for a person who died before April 1, 2020, you cannot claim the CAI for that person for the
2019 tax year.
Complete this schedule and attach it to your return to claim the CAI if, on December 31, 2019, you were a resident of
Ontario and you met any of the following conditions:
• you were 18 years of age or older
IL
• you had a spouse or a common-law partner
• you were a parent who lived with your child
MA
Note: If you were married or living in a common-law relationship but your spouse or common-law partner was not an eligible
spouse or common-law partner for the purpose of the CAI or you did not have a qualified dependant, complete this
schedule using the instructions as if you did not have an eligible spouse or common-law partner or a qualified
BY
dependant.
•
of another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a
person
• was not a person for whom a CSA was payable at any time in 2019
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claim will be used when calculating the CAI for the family.
CA
Qualified dependant
For the purpose of the CAI, a qualified dependant is a person who meets all of the following conditions:
PLI
• was your cohabiting spouse's or your common-law partner's child or a person dependent on either one of you for support
on December 31, 2019
resided with you on December 31, 2019
DU
•
• was under 18 years of age on December 31, 2019
• was a resident of Canada throughout 2019
• was not married or living with a common-law partner on December 31, 2019
• was not a parent who lived with their child on December 31, 2019
• was not confined to a prison or a similar institution for a period of at least 90 days during 2019
• was not exempt from income tax in Canada at any time in 2019 because they were an officer or servant of the government of
another country, such as a diplomat or a family member who resided with such a person, or an employee of such a person
• was not a person for whom a CSA was payable at any time in 2019
• did not die before April 1, 2020
5006-S14
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Shared custody
Only one claim can be made per child. You cannot split the amount for a qualified dependant with another person.
Therefore, you cannot claim the supplement for residents of small and rural communities if your principal place of
residence was located in one of the following Ontario CMAs: Barrie, Belleville, Brantford, Greater Sudbury, Guelph,
Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough,
St. Catharines-Niagara, Thunder Bay, Toronto, or Windsor.
IL
For more information on how to determine if you resided outside a CMA, go to canada.ca/census-metropolitan-areas.
MA
BY
Step 1 – Calculating your basic climate action incentive
Base amount claim $224.00 60100 224 00 1
Step 2 – Calculating your supplement for residents of small and rural communities
Did you reside outside of a census metropolitan area on
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5006-S14
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Form ON428
Ontario Tax 2019
Protected B when completed
This is Step 6 in completing your return. Complete this form and attach a copy to your return.
Claim only the credits that apply to you.
IL
Base amount 9,883.00 6
MA
Your eligible dependant's net income
from line 23600 of their return – 7
Ż
Line 6 minus line 7 (if negative, enter "0") = (maximum $8,985) 58160 + 8
BY
Add lines 1, 2, 5, and 8. = 10,582 00 9
Ontario caregiver amount
(use Worksheet ON428)
CPP or QPP contributions:
END 58185 + 10
IL
of your federal Schedule 9 90 00 × 5.05% = 4 54 32
MA
Amount from line 17
of your federal Schedule 9 × 11.16% = + 33
Ż
Add lines 32 and 33. 58969 = 4 54 + 4 54 34
BY
Add lines 31 and 34.
Enter this amount on line 47. Ontario non-refundable tax credits 61500 = 717 11 35
Line 36 is but not more but not more but not more Line 36 is more
$43,906 or less than $87,813 than $150,000 than $220,000 than $220,000
Amount from line 36 133,230 52 37
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Ontario tax on
taxable income = = = 11,303 60 = = 43
PLI
5006-C
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part C – Ontario tax
Enter your Ontario tax on taxable income from line 43 of the previous page. 11,303 60 44
Enter your Ontario tax on split income from Form T1206. 61510 + • 45
Add lines 44 and 45. = 11,303 60 46
Enter your Ontario non-refundable tax credits from line 35 of the previous page. – 717 11 47
Line 46 minus line 47 (if negative, enter "0") = 10,586 49 48
IL
10,586 49 54
MA
Ontario surtax
Amount from line 54 above 10,586 49 55
Amount from line 45 above – 56
BY
Line 55 minus line 56 (if negative, enter "0") = 10,586 49 57
+ • 64
Add lines 63 and 64. = 13,175 04 65
CA
5006-C
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part C – Ontario tax (continued)
Enter the amount from line 65 of the previous page. 13,175 04 66
IL
If you had a spouse or common-law partner on December 31, 2019, only
the individual with the higher net income can claim the amounts
MA
on lines 68 and 69.
Reduction for dependent children born in 2001 or later
Number of dependent children 60969 1 × $452 = + 452 00 68
BY
Reduction for dependants with a mental or physical impairment
Number of dependants 60970 × $452 = + 69
Add lines 67, 68, and 69. END = 696 00 70
Use the chart on the next page to calculate this amount. + 750 00 81
Add lines 80 and 81.
Enter the result on line 42800 of your return. Ontario tax = 13,925 04 82
5006-C
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Part C – Ontario tax (continued)
more than $36,000, but not more than $38,500 – $36,000 = × 6% = + $300 =
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Ż Ż Ż
more than $38,500, but not more than $48,000 $450
MA
more than $48,000, but not more than $48,600 – $48,000 = × 25% = + $450 =
BY
Ż Ż Ż
more than $48,600, but not more than $72,000 $600
more than $72,000, but not more than $72,600 – $72,000 = × 25% = + $600 =
more than $200,000, but not more than $200,600 – $200,000 = × 25% = + $750 =
TS
Ż Ż Ż
more than $200,600 $900
NO
5006-C
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
• Use this form if you own and rent real estate or other property. It relates mainly to renting real estate but also covers some other types of rental
property such as farmland. This form will help you determine your gross rental income, the expenses you can deduct, and your net rental income or loss for
the year.
• To determine whether your rental income is from property or a business, consider the number and types of services you provide for your tenants:
– If you rent space and only provide basic services such as heating, lighting, parking, laundry facilities, you are earning an income from renting property.
– If you provide additional services such as cleaning, security, and meals, you may be conducting a business.
• For more information about how to determine if your rental income comes from property or a business, see Interpretation Bulletin IT-434R, Rental of Real
Property by Individual, and its Special Release.
• If you are a co-owner of a property, you have to determine if a partnership exists before filling in the Identification part below. To determine if you are in a
partnership, see Income Tax Folio S4-F16-C1, What is a Partnership?
• For information on how to fill out this form, see Guide T4036, Rental Income.
Part 1 – Identification
Your name Your Social Insurance Number
Ivano Volpe 5 1 0 0 7 9 4 9 4
Your address City Prov./Terr. Postal code
IL
Fiscal period Date (YYYYMMDD) Year Month Day
MA
from to Was this the final year of your rental operation? Yes No X
2 0 1 9 0 1 0 1 2 0 1 9 1 2 3 1
Your percentage of Tax shelter identification number (8 characters) Partnership business number
the partnership 50.00 % Industry code 5 3 1 1 1 1
BY
Name of person or firm preparing this form Business number/Account number
Address of person or firm preparing this form City Prov./Terr. Postal code
Part 3 – Income
In most cases, you calculate your rental income using the accrual method. If you have no amounts receivable and no expenses outstanding at the end
of the year, you can use the cash method.
TE
List the addresses of your rental properties Number of units Gross rents
71 Northglen Boulevard 1 22,800.00 1
CA
Enter the total of your gross rents in the year you receive them (amount 1 plus amount 2 plus amount 3). . . . . . . . . . . . . . . . . . . 8141 22,800.00
DU
Total gross rental income – Enter this amount on your Income Tax and Benefit Return on line 12599 (line 8141 plus line 8230) 8299 22,800.00
Total for personal portion (add the lines listed under "Personal portion") . . . . . . . . . . . . . 9949
IL
Deductible expenses (total expenses from amount A minus total personal portion on line 9949) . . . . . . . . . . . . . . . . . . . . . . . . . . 21,945.85 4
MA
Net income (loss) before adjustments (total gross rental income from line 8299 minus deductible expenses from amount 4) 9369 854.15
Co-owner – calculate your share of net income from line 9369. Enter your result on amount 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427.07 5
BY
Other expenses of the co-owner – other deductible expenses you have as a co-owner which you did not deduct elsewhere 9945
Total capital cost allowance claim for the year (amount i from Area A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9936
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If you are a sole proprietor or a co-owner enter this amount on line 9946.
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Partnerships
427.07 10
CA
Partners – your share of amount 9, or the amount from your T5013 slip, Statement of Partnership Income . . . . . . . . . . . . . . . . . .
Your net income (loss) – For sole proprietors or co-owners, enter this amount on your income tax and benefit return
on line 12600. For partnerships, enter the result of amount 10 plus line 9974 minus line 9943. Enter this amount on your
Income Tax and Benefit Return on line 12600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9946 427.07
Page 2 of 4
The capital cost allowance (CCA) you can claim depends on the type of rental property you own and the date you acquired it. Group the depreciable property you Protected B when completed
own into the appropriate classes. A specific rate of CCA generally applies to each class.
PLI
CA
TE
Total CCA claim for the year**: Total of column 12 (enter the amount on line 9936 of Part 4,
Ź i
amount i minus any personal part and any CCA for business-use-of-home expenses***)
* If you have a negative amount in column 6, add it to income as a recapture under 'Recaptured capital cost allowance' on line 9947. If no property is left in the class and there is a positive amount in the column, deduct the amount from your
- DO
income as a terminal loss under 'Terminal loss' on line 9948. For more information, read Chapter 3 of Guide T4036.
** For information on CCA for "Calculation of business-use-of-home expenses," see "Special situations" in Chapter 4 of Guide T4002. To help you calculate the capital cost allowance claim, see the calculation charts in Areas B to F.
*** Sole proprietors and partnerships - enter the total CCA claim for the year from amount i on line 9936.
NO
Co-owners - enter only your share of the total CCA claim for the year from amount i on line 9936.
Note 1: Columns 4, 7, and 8 apply only to accelerated investment incentive properties (AIIPs) (see Regulation 1104(4) of the Income Tax Regulations for the definition), zero-emission vehicles, and zero-emission passenger vehicles. In this
chart ZEV represents both zero-emission vehicles and zero-emission passenger vehicles. An AIIP is a property (other than ZEV) that you acquired after November 20, 2018 and became available for use before 2028. A ZEV is a motor
vehicle included in Class 54 or 55 that you acquired after March 18, 2019 and became available for use before 2028. For more information on AIIP and ZEV, see guide T4036.
TS
Note 2: The proceeds of disposition of a zero-emission passenger vehicle (ZEPV) that has been included in Class 54 and that is subject to the $55,000 capital cost limit will be adjusted based on a factor equal to the capital cost limit of $55,000
as a proportion of the actual cost of the vehicle. For dispositions after July 29, 2019, the government proposes that the actual cost of the vehicle be adjusted for any payments or repayments of government assistance that you may have
received or repaid in respect of the vehicle. For more information on proceeds of disposition, read Class 54 in guide T4036.
Note 3: The relevant factors for properties available for use before 2024 are 2 1/3 (classes 43.1 and 54), 1 1/2 (class 55), 1 (classes 43.2 and 53), 0 (classes 12 and 13), and 1/2 for the remaining accelerated investment incentive properties.
END
For more information on AIIP and ZEV, see Guide T4036 or go to canada.ca/taxes-accelerated-investment-income.
List all equipment or other property you acquired or improved in the current tax year, and group them into the appropriate classes. Equipment includes appliances
BY
such as a washer and dryer; maintenance equipment such as a lawn mower or a snow blower; and other property such as furniture and some fixtures you
acquired to use in your rental operation.
Page 3 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Area C – Building additions in the year
1 2 3 4 5
Class Property details Total cost Personal portion Rental portion
number (if applicable) (col. 3 minus
col. 4)
IL
1 2 3 4 5
Class Property details Proceeds of Personal portion Rental portion
number disposition (should not (if applicable) (col. 3 minus
MA
be more than the col. 4)
capital cost)
BY
Total building dispositions in the year (total of column 5) 9928
Page 4 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
• Because the balance in your CNIL account is a cumulative total, you may need this information in a future year. Keep a
copy for your records and attach another to your return.
• For more information, call 1-800-959-8281.
Note
If you have capital gains other than from the disposition of qualified farm or fishing property or qualified small business
corporation shares in 2019, first complete Chart A page 3 of this form to determine if you have additional investment
income to include when you calculate your CNIL.
IL
MA
Part 1 – Investment expenses claimed on your 2019 return
Carrying charges and interest expenses (from line 22100) 1
Net rental losses (from line 12600) + 2
BY
Limited or non-active partnership losses (from line 12200) other than
allowable capital losses + 3
Limited partnership losses of other years after 1985 (from line 25100)
50% of exploration and development expenses (from line 22400)
END +
+
4
5
TS
Any other investment expenses claimed in 2019 to earn property income
(see the list of other investment expenses below) 68080 + 6
NO
Net rental income, including recaptured capital cost allowance (from line 12600)
CA
+ 427 07 9
Net income from limited or non-active partnership (from line 12200) other
than taxable capital gains +
PLI
10
Any other property income reported in 2019 (see the list of other property
income below),including annuity payments taxable under paragraph
DU
56(1)(d) minus the capital portion deducted under paragraph 60(a) 68100 + 11
50% of income from the recovery of exploration and development
expenses (from line 13000) 68110 + 12
Additional investment income: If you did not complete Chart A on page 3
of this form, enter "0." Otherwise, enter the amount from line 14 in Chart A + 2,210 25 13
Total investment income reported in 2019 (total of lines 8 to 13) = 4,715 06
Ż
4,715 06 B
IL
• interest paid on money borrowed to:
MA
i) buy an income averaging annuity contract
ii) pay a premium under a registered retirement savings plan
BY
iii) make a contribution to a registered pension plan
iv) make a contribution to a deferred profit-sharing plan
END
Other property income
Include: • amounts from insurance proceeds for the recapture of capital cost allowance (other than amounts already
TS
included on line 9)
IL
If you are claiming a capital gains deduction on your 2019 return, enter the amount
from line C on line 28 of Form T657 for 2019.
MA
Notes
1. To calculate your total investment expenses from previous years, complete Part 1 of Form T936 for each year from 1988 to 2018 in
BY
which you had investment expenses (do not complete line 7 for 1988 to 1991). Add the amounts from line A and enter the total on line
15 above.
2. To calculate your total investment income from previous years, complete Part 2 of Form T936 for each year from 1988 to 2018 in
END
which you had investment income (do not complete line 13 for 1988 to 1991). Add the amounts from line B and enter the total on line
18 above.
Chart A
TS
Enter the amount from line 19900 of Schedule 3 (if negative, show it in
brackets) If the amount on this line is zero, do not complete lines 4 to 13,
and enter "0" on line 14
NO
2,210 25 1
Amount from line 10700 of Schedule 3 2
Amount from line 11000 of Schedule 3 +
- DO
3
Amount from line 12400 of Schedule 3 + 4
Add lines 2 to line 4 (if negative, show it in brackets) = 5
TE
lines 10 to 13, and enter "0" on line 14. If the amount on this line includes an amount from a T3 slip,
complete lines 10 to 12 below. Otherwise, enter "0" on line 13 = 2,210 25 9
Charitable donations
Donations
IL
Unclaimed donations from 2014
Total charitable donations A = = 90 00 90 00
MA
Net income B 133,230 52
75% of line B C = = 99,922 89
BY
Gifts of depreciable property D
Taxable capital gains minus capital gains
deduction on gifts of capital property E + +
Add lines D and E F = END =
25% of line F G + +
Add lines C and G H = = 99,922 89
Allowable U.S. donations I -
TS
Total donations limit J = = 99,922 89 99,922 89
2014
2015
2016
CA
2017
2018
PLI
2019
Totals
DU
Other gifts
Donations made to government entities
Donations made to prescribed universities outside Canada.
Donations made to the United Nations, its agencies, and
certain charitable organizations outside Canada.
Donations made to a registered museum or cultural organization.
A donation of food products (Farmers)
a gift of a public work of art which can be increased by 50%
a gift of a public work of art which can be increased by 25%
a gift of a work of art to a Québec museum (not included in Line 3 of schedule V)
a gift of a building situated in Québec for cultural purposes
Page 1 of 3
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Protected B when completed
Charitable Donations - Itemized Receipt List Donations
Canadian
Charity Donations
York Catholic District School Board 40 00
United Way of Greater Toronto 50 00
IL
MA
BY
END
TS
NO
- DO
TE
CA
PLI
DU
Charity US Donations
IL
2015
2016
MA
2017
2018
2019
BY
Totals
2013
2014
2015
2016
- DO
2017
2018
2019
Totals
TE
CA
PLI
DU
Page 3 of 3
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other credits
Age amount - line 30100
Maximum claim 1
Your net income from line 23600 of your return 2
Base amount 37,790 00 3
Line 2 minus line 3 (if negative, enter "0") 4
Multiply line 4 by 15% 5
Line 1 minus line 5 (if negative, enter "0"). Enter this amount on line 30100 of your return. 6
IL
MA
Fees paid to an adoption agency licensed by a provincial or territorial government 1
Court, legal and administrative expenses 2
BY
Reasonable travel and living expenses:
Travel expenses of a child 3
Travel and living expenses of the adoptive parents END 4
Travel expenses of an escort, if the adoptive parents did not accompany the child 5
Document translation fees 6
Mandatory expenses paid for the child’s immigration 7
TS
Expenses arising from a requirement imposed by government authority respecting the adoption of a child 8
Other expenses 9
NO
Foreign pension income included on line 11500 and deducted on line 25600 2
Income from a U.S. individual retirement account (IRA) included on line 11500 3
Amounts from a RRIF or PRPP included on line 11500 and
PLI
Add lines 2, 3, 4, 5. 6
Line 1 minus line 6 7
Annuity payments from line 12900 of your return (box 16 of your T4RSP slip) only if you were age 65 or older on
December 31, 2019, or you received the payments because of the death of your spouse or common-law partner. 8
Add lines 7 and 8. A
Enter on line 31400 of your return, $2,000 or the amount on line A, whichever is less. However, if you and your
spouse or common-law partner are electing to split your eligible pension income, enter the amount from line A on
line A of Form T1032, Joint Election to Split Pension Income. Follow the instructions at Step 4 on Form T1032 to
calculate the pension income amount to enter on line 31400 of your and your spouse's or common-law partner's
tax return.
Page 1 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
IL
Saskatchewan Federal
MA
Home buyers' credit
Amount claimed by another individual
Home buyers' amount
BY
Search and rescue volunteers’ amount – line 31240
Do you wish to claim this credit? END Yes No
Search and rescue volunteers’ amount
T4 slips 36,102 96
T4A slips
PLI
T4E slip
T4RIF slips
T4RSP slips
T5013 slips
T1032 line P - Pension Transferee
Québec tax deducted (if not filing Québec return)
Subtotal 36,102 96
Less: T1032 line P - Pensioner
Total 36,102 96
Page 2 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
IL
common-law partner's return) 9
MA
Add lines 8 and 9. 10
Adjusted family net income: add lines 7 and 10. 11
Base amount 27,639 00 12
Line 11 minus line 12 (if negative, enter "0") 13
BY
Enter the lesser of :
- $1,248
- x 25% = END 14
(25 % of the total of line 21500 of your return and line 33200 of your return)
Multiply the amount on line 13 by 5%. 15
Line 14 minus line 15 (if negative, enter "0"). Enter this amount on line 45200 of your return. 16
TS
Eligible educator school supply tax credit - line 46900
NO
Page 3 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other credits
Home Accessibility Expenses - line 31285
Complete this chart if you had eligible home accessibility expenses and you are claiming this credit.
For more information, go to line 31285 in the guide.
Date of Description Amount paid
Supplier or contractor
sales slip (including all
or contract Name GST/HST No. applicable taxes)
(if applicable)
IL
MA
BY
END
TS
NO
- DO
TE
CA
PLI
DU
Page 4 of 4
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other income
Wage-loss replacement plan benefits - lines 10100 and 10130
Wage-loss replacement plan benefits received (reported on T4 box 14)
Contributions you made to the plan that have not been previously reported -
Net Wage-loss replacement plan benefits =
IL
Prior year line 5 of GST 370 (x 15/115)
Prior year line 14 of GST 370 (x 1/101)
MA
Prior year line 14 of GST 370 (x 2/102)
Prior year line 14 of GST 370 (x 3/103)
Prior year line 13 of GST 370 (x 7/107)
BY
Prior year line 13 of GST 370 (x 8/108)
Prior year line 14 of GST 370 (x 9/109)
Prior year line 13 of GST 370 (x10/110)
Less: GST rebate recognized on line 9974 of your business statements
END
QST rebate on prior year employment expenses (excludes CCA)
T4A Box 107 - wage-loss replacement plan benefits
TS
Less: premiums paid to wage-loss replacement plan
NO
Total
Page 1 of 5
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other income
Other pensions - line 11500
U.S. social security benefits (started after 1995)
U.S. Social security benefits (started before 1996)
Foreign pensions exempt under a tax treaty
Income from a U.S. individual retirement account (IRA)
Other foreign pensions
T3 Box 31 - eligible pension income
T4A Box 016 - pension or superannuation
T4A Box 024 - annuities
T4A Box 133 - variable pension benefits
T4A Box 194 - 65 and over and/or received on death of spouse
T4RIF Box 16 - taxable amounts from a RRIF
T4RIF Box 20 - deemed receipt on deregistration of RRIF
T4RIF Box 22 - Other income due to annuitant's death
T5 Box 19 - annuities
IL
T2205 - amounts from a spousal RRIF
MA
BY
Total END
Taxable amount of dividends from taxable Canadian corporations - line 12010
Taxable amount of dividends other than eligible dividends (specify):
TS
NO
- DO
TE
CA
PLI
DU
Page 2 of 5
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other income
Taxable amount of dividends from taxable Canadian corporations - lines 12000
Taxable amount of eligible dividends (specify):
Intact Financial Corporation 1,779 66
Scotia Capital Inc. (50.0% of 596.16) 298 08
IL
MA
BY
Enter this amount on line 12000 of your return. 12000 2,077 74
Page 3 of 5
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other income
IL
MA
RRSP income - line 12900
BY
T4RSP Box 16 - annuity payments
T4RSP Box 18 - refund of premiums
T4RSP Box 20 - refund of excess contributions END
T4RSP Box 22 - withdrawal payments
T4RSP Box 22 - commutation payments transferred to RRSP
T4RSP Box 22 - commutation payments transferred to RRIF
T4RSP Box 25 - LLP withdrawal (excess amount)
TS
T4RSP Box 26 - deemed receipt on deregistration
T4RSP Box 27 - HBP withdrawal (excess amount)
NO
Total
PLI
DU
Page 4 of 5
Name: Ivano Volpe SIN:510 079 494 Printed on:2020/04/05 09:19 EDT
Other income
Other income - line 13000
T3 Box 22 - lump-sum pension benefits
T3 Box 26 - other income (net of box 31, box 35, box 46 and 47)
T3 Box 35 and T4A Box 106 - eligible death benefits (gross minus 10,000 00 ) net
T3 Box 46 - pension income
T4 Boxes 66-67, T3 Box 47 - Qualifying retiring allowances
T4A Box 018 - lump-sum payments
T4A Box 024 - annuities
T4A Box 030 - taxable patronage allocations
T4A Box 040 - RESP accumulated income payments
T4A Box 042 - RESP educational assistance payments
T4A Box 105 - scholarships, bursaries, fellowships
Less: Tax exemption for full-time education
Less: Tax exemption for part-time education
Less: Tax exemption for elementary/secondary school award
IL
Less: Basic $500 exemption 500 00
Taxable portion of scholarships
MA
T4A Box 109 - periodic payment from unregistered plan
T4A Box 117 - loan benefit
T4A Box 123 - payments from a revoked DPSP
BY
T4A Box 125 - disability benefit from a pension plan
T4A Box 129 - tax deferred coop shares
T4A Box 130 - apprenticeship incentive grant END
T4A Box 130 - apprenticeship completion grant
T4A Box 133 - variable pension benefits
T4A Box 136 - Federal Income Support for Parents of Murdered or Missing Children grant
T4A Box 150 - labour adjustment benefits
TS
T4A Box 154 - cash award or prize from payer
T4A Box 194 - under 65 and not received on death of spouse
NO
Total
Page 5 of 5