DT Max - T1 - Federal Tax guide index by line numbers

T1 - Federal Tax guide index by line numbers

Federal Income Tax and Benefit Information- 2023

Before you file

Due dates

Penalties and interest

Ways to file your return

Get help doing your taxes

Gather your documents

Completing your return

Step 1 - Identification and other information

Step 2 - Total income

Line 10100 - Employment income
Line 10400 - Other employment income
Line 11300 - Old age security (OAS) pension
Line 11400 - CPP or QPP benefits
Line 11500 - Other pensions and superannuation
Line 11600 - Elected split-pension amount
Line 11900 - Employment insurance and other benefits
Line 11905 - Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
Line 12100 - Interest and other investment income
Line 12200 - Net partnership income (limited or non-active partners only)
Line 12700 - Taxable capital gains
Line 12900 - Registered retirement savings plan (RRSP) income
Line 12905 - Taxable first home savings account (FHSA) income NEW!
Line 12906 - Taxable FHSA income - other NEW!
Line 13000 - Other income
Line 13010 - Taxable scholarships, fellowships, bursaries and artists' project grants
Lines 13499 to 14300 - Self-employment income
Line 14500 - Social assistance payments

Step 3 - Net income

Line 20600 - Pension adjustment
Line 20700 - Registered pension plan (RPP) deduction
Line 20805 - FHSA deduction NEW!
Line 21000 - Deduction for elected split-pension amount
Line 21200 - Annual union, professional or like dues
Line 21400 - Child care expenses
Line 22100 - Carrying charges, interest expenses and other expenses
Line 22200 - Deduction for CPP or QPP contributions on self-employment income and other earnings
Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income
Line 22900 - Other employment expenses
Line 23200 - Other deductions

Step 4 - Taxable income

Line 25300 - Net capital losses of other years
Line 25600 - Additional deductions

Step 5 - Federal tax

Part A - Federal tax on taxable income

Part B - Federal non-refundable tax credits

Line 30800 - Base CPP or QPP contributions through employment income
Line 31000 - Base CPP or QPP contributions on self-employment income and other earnings
Line 31200 - Employment insurance premiums through employment
Line 31205 - Provincial parental insurance plan (PPIP) premiums paid
Line 31350 - Digital news subscription expenses
Line 32400 - Tuition amount transferred from a child or grandchild
Line 33099 - Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age

Part C - Net federal tax

Line 40424 - Federal tax on split income
Line 41400 - Labour-sponsored funds tax credit
Line 41800 - Special taxes

Step 6 - Refund or balance owing

Line 42800 - Provincial or territorial tax
Line 43700 - Total income tax deducted
Line 43800 - Tax transfer for residents of Quebec
Line 44000 - Refundable Quebec abatement
Line 45000 - Employment insurance overpayment
Line 45350 - Canada training credit (CTC)
Line 45355 - Multigenerational home renovation tax credit (MHRTC) NEW!
Line 46900 - Eligible educator school supply tax credit
Line 47555 - Canadian journalism labour tax credit
Line 47556 - Return of fuel charge proceeds to farmers tax credit
Line 47557 - Air quality improvement tax credit
Line 47600 - Tax paid by instalments
Line 47900 - Provincial or territorial credits
Line 48400 - Refund
Line 48500 - Balance owing

Supporting documents

After you file your return

Notice of assessment

Processing time

How to change a return

Digital services for individuals

For more information

Forms and publications

CRA service feedback program

Retirement income summary table