| Bankruptcy returns |
| General
rules |
| The total amounts claimed in both the
pre-bankruptcy and post-bankruptcy returns cannot exceed the amount
that would have been deductible had the client not become
bankrupt.
|
| A bankruptcy does not trigger a deemed
disposition of the taxpayer's property immediately before the
bankruptcy. It is only when the trustee disposes of the property
that disposition and taxation are reported in the trustee's
return.
|
| The RRSP deduction limit present and
subsequent taxation years. Treat the two taxation years as one
year for the purposes of determining the amounts required to
calculate present and future RRSP deduction eligibility, such as
earned income, the RRSP deduction limit, and the unused RRSP room.
Those amounts are not erased with bankruptcy.
|
| The amounts to be repaid to the RRSP within the
HBP and LLP are not erased with bankruptcy.
|
| The balance of the CNIL is not erased with
bankruptcy.
|
| Return
type |
| Pre-Bankruptcy Return = This return
includes income from January 1st to the day prior to the date of
bankruptcy. This period is considered to be a complete taxation
year. All income earned by the bankrupt during this period should
be included on the tax return. |
| Post-Bankruptcy Return = The return
covers the period from the date of bankruptcy to December
31st of the taxation year. This period is considered to be a
complete taxation year. This return, together with the
pre-bankruptcy return, will account for the total income for the
complete year. The individual, not the trustee, is responsible for
filing and paying any balance due on the post-bankruptcy
return. |
| Trustee's return = This type of return is
uncommon as it mainly concerns the business income and assets
belonging to the client in bankruptcy. It includes income from
disposition of capital property, liquidated assets (i.e. registered
retirement savings plans) or from businesses the trustee winds up
for the benefit of creditors. The period covered by the return is
from the date of bankruptcy to December 31st or, where only
self-employed income is reported, the termination of the business,
whichever is first. This period is considered to be a complete
taxation year. |
| Codes |
| Amount received or paid from January 1st of
the taxation year to the date before the date of
bankruptcy. |
Pre |
| Amount received or paid from the date of
bankruptcy to the end of the calendar year. |
Post |
| Only one application can be made in the
pre-bankruptcy or the post-bankruptcy return. |
Pre or Post |
| Prorate based on the number of
days from January 1st of the taxation year to the day before
the date of bankruptcy. |
%Pre |
| Prorate based on the number of
days from the date of bankruptcy to the end the taxation
year. |
%Post |
| Net income for the entire
calendar year is taken into consideration when calculating
those amounts. |
Pre+Post |
| Calculation with the entire
calendar year amounts minus the amount deducted in the
pre-bankruptcy return. |
Minus Pre |
| Not included/ Not permitted. |
No |
| Federal T1
return |
| Total
income |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all income reported is from January 1st of the taxation
year to the day before the date of bankruptcy. |
F101 - Employment income (box 14 of all T4
slips)
Trustee = Accumulated sick leave or vacation days paid
after the date of bankruptcy and designated by the bankrupt as
bankrupt assets. |
Pre |
|
Post |
| F102 - Commissions included on line 101 (box 42 of
all T4 slips) |
Pre |
No |
Post |
| F103 - Wage loss replacement contributions |
Pre |
No |
Post |
| F104 - Other employment income |
Pre |
No |
Post |
F113 - Old age security pension (box 18 of the
T4A(OAS) slip)
(OAS is deemed received the last day of the month.) |
Pre |
No |
Post |
F114 - CPP or QPP benefits (box 20 of the T4A(P)
slip)
(CPP/QPP is deemed received the fifteenth day of each month.) |
Pre |
No |
Post |
| F152 - Disability benefits included on line 114 (box
16 of the T4A(P) slip) |
Pre |
No |
Post |
| F115 - Other pensions and superannuation |
Pre |
No |
Post |
| F116 - Elected split-pension amount (T1032) |
Pre |
No |
Post |
| F117 - Universal child care benefit (UCCB) |
Pre |
No |
Post |
| F185 - UCCB amount designated to a dependant |
Pre |
No |
Post |
| F119 - Employment insurance and other benefits (box
14 of the T4E slip) |
Pre |
No |
Post |
F120 - Taxable amount of dividends (eligible and other
than eligible) from taxable Canadian corporations (Schedule
4)
Trustee = Dividends assigned to a trustee as an asset of
the bankrupt's estate. |
Pre |
|
Post |
| F180 - Taxable amount of dividends other than eligible
dividends, included on line 120, from taxable Canadian
corporations |
Pre |
|
Post |
F121 - Interest and other investment income (Schedule
4)
Trustee = Interest income is generally not included,
however, any income arising from interest in respect of an asset
seized by the trustee, such as Canada Savings Bonds, would be
included on the trustee's return. |
Pre |
|
Post |
| F122 - Net partnership income: limited or non-active
partners only |
Pre |
|
Post |
| F125 - Registered disability savings plan income |
Pre |
|
Post |
| F126 - Net rental income |
Pre |
|
Post |
F127 - Taxable capital gains (Schedule 3)
Pre-bankruptcy = Any reserve must be reported on the
pre-bankruptcy return. A new reserve may be deducted on the
pre-bankruptcy return.
Trustee = The remaining balance of the unpaid proceeds of
disposition on which the reserve had been taken becomes the
property of the Estate. Therefore, the trustee must report any
reserve created on the pre-bankruptcy return on the trustee's
return.
Post-bankruptcy = No reserve may be claimed in the
post-bankruptcy. |
Pre |
|
Post |
| F128 - Taxable amount of support payments received |
Pre |
No |
Post |
F129 - RRSP income (from all T4RSP slips)
Pre-bankruptcy = Not allow a claim for HBP/LLP repayment
on a pre-bankruptcy return.
Trustee = Proceeds from RRSP assigned to the trustee.
When an RRSP is terminated and funds are withdrawn as a result of
the trustee's seizure of the bankrupt's assets, the resulting
income is reported on a trustee's return for the year in which the
payment was received by the trustee. If a trustee's return is not
filed, RRSP withdrawals should be reported on the return that
represents the taxation year in which the payment was
received.
Post-bankruptcy = All RRSP benefits received, including
all withdrawals and excluding any amounts assigned to the trustee
and reported on the trustee's return, from the date of bankruptcy
to the end of the calendar year. Note: Do not include amounts
reported on the trustee's return. |
Pre |
|
Post |
F129 - Income inclusion from Home Buyer`s Plan (HBP)
Post-bankruptcy = Designation and the shortfall amount
from HBP must both be made on the post-bankruptcy return. |
No |
No |
Post |
F129 - Income inclusion from Lifelong Learning Plan
(LLP)
Post-bankruptcy = Designation and the shortfall amount
from LLP must both be made on the post-bankruptcy return. |
No |
No |
Post |
| F130 - Other income |
Pre |
|
Post |
F135 - Net business income
Pre-bankruptcy = No reserve permitted. Previous year
reserve must be included. The fiscal period of an unincorporated
business is considered to automatically end the day before the
individual is assigned into bankruptcy.
Trustee = No reserve permitted.
Post-bankruptcy = No reserve permitted. (Do not include
amounts reported on the trustee's return) |
Pre |
|
Post |
F137 - Net professional income
Pre-bankruptcy = No reserve permitted. Previous year
reserve must be included. The fiscal period of professional
practice is considered to automatically end the day before the
individual is assigned into bankruptcy.
Trustee = No reserve permitted.
Post-bankruptcy = No reserve permitted. (Do not include
amounts reported on the trustee's return) |
Pre |
|
Post |
F139 - Net commission income
Pre-bankruptcy = No reserve permitted. Previous year
reserve must be included. The fiscal period of an unincorporated
business is considered to automatically end the day before the
individual is assigned into bankruptcy.
Trustee = No reserve permitted.
Post-bankruptcy = No reserve permitted. (Do not include
amounts reported on the trustee's return) |
Pre |
|
Post |
F141 - Net farming income
Pre-bankruptcy = No reserve permitted. Previous year
reserve must be included. The fiscal period of an unincorporated
business is considered to automatically end the day before the
individual is assigned into bankruptcy.
Trustee = No reserve permitted.
Post-bankruptcy = No reserve permitted. (Do not include
amounts reported on the trustee's return) |
Pre |
|
Post |
F143 - Net fishing income
Pre-bankruptcy = No reserve permitted. Previous year
reserve must be included.
Trustee = No reserve permitted.
Post-bankruptcy = No reserve permitted. (Do not include
amounts reported on the trustee's return) |
Pre |
|
Post |
| F144 - Workers' compensation benefits (box 10 of the
T5007 slip) |
Pre |
No |
Post |
F145 - Social assistance payments
(When determining the higher net income, each taxation year is
considered separately.) |
Pre |
No |
Post |
F146 - Net federal supplements (box 21 of the
T4A(OAS) slip)
(OAS is deemed received the last day of the month.) |
Pre |
No |
Post |
| Net
income |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy. |
| F206 - Pension adjustment (box 52 of all T4 slips and
box 034 of all T4A slips) |
Pre |
No |
Pre+Post |
F207 - Registered pension plan deduction (box 20 of
all T4 slips and box 032 of all T4A slips)
Trustee = Generally, no claim allowed. When accumulated
sick leave or vacation days paid after the date of bankruptcy and
designated by the bankrupt as bankrupt assets is reported on the
trustee's return, then the credit wholly applicable to the income
is allowed. |
Pre |
|
Post |
F208 - RRSP/pooled registered pension plan (PRPP)
deduction (Schedule 7)
Pre-bankruptcy = Not allow a claim for HBP/LLP repayment
on a pre-bankruptcy return. |
Pre |
No |
Post |
| F205 - PRPP employer contributions (amount from your
PRPP contribution receipts) |
Pre |
No |
Post |
| F210 - Deduction for elected split-pension amount
(T1032) |
Pre |
No |
Post |
| F212 - Annual union, professional, or like dues (box
44 of all T4 slips, and receipts |
Pre |
No |
Post |
| F213 - Universal child care benefit repayment (box 12
of all RC62 slips) |
Pre |
No |
Post |
F214 - Child care expenses (T778)
(If the spouse with the lowest income has not gone bankrupt, and
since this spouse has only one return to file for the year,
all the child care expenses paid during the year should be
entered in the child's file in the post-bankruptcy
return.) |
Pre |
No |
Post |
| F215 - Disability supports deduction |
Pre |
No |
Post |
F217 - Allowable deduction for business investment
loss
Trustee = A business investment loss incurred by the
trustee in the disposition of capital properties included in the
bankrupt's assets assigned to the trustee. |
Pre |
|
Post |
| F219 - Moving expenses (T1M) |
Pre |
No |
Post |
| F220 - Allowable deduction for support payments
made |
Pre |
No |
Post |
| F221 - Carrying charges and interest expenses
(Schedule 4) |
Pre |
No |
Post |
F222 - Deduction for CPP or QPP contributions on
self-employment and other earnings (Schedule 8 or Form
RC381, whichever applies)
(Total amount for the pre- and the post-bankruptcy returns
cannot exceed the annual allowable amount.)
Trustee
= When income is derived by the trustee from the operation of the
bankrupt's business, a credit is allowed based on the
self-employment income reported on the trustee's return. |
Pre |
|
Post |
| F224 - Exploration and development expenses
(T1229) |
Pre |
No |
Post |
| F229 - Other employment expenses |
Pre |
No |
Post |
| F231 - Clergy residence deduction |
Pre |
No |
Post |
| F232 - Other deductions |
Pre |
No |
Post |
F235 - Social benefits repayment
(Amount is to be calculated independently for each of the
taxation years.) |
Pre |
No |
Post |
| Taxable
income |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy. |
| F244 - Canadian Forces personnel and police deduction
(box 43 of all T4 slips) |
Pre |
No |
Post |
| F248 - Employee home relocation loan deduction (box
37 of all T4 slips) |
Pre |
No |
Post |
F249 - Security options deductions
Trustee = Deduction is allowed if income from a stock
option plan, an employee stock purchase plan, etc. was assigned to
the trustee as an asset of the bankrupt and was included as income
on the trustee's return.
Note: Generally, any options to which the client is entitled at
the date of bankruptcy will vest in the trustee. |
Pre |
|
Post |
| F250 - Other payments deduction |
Pre |
No |
Post |
| F251 - Limited partnership losses of other years |
Pre |
|
No |
| F252 - Non-capital losses of other years |
Pre |
|
No |
| F253 - Net capital losses of other years |
Pre |
|
No |
F254 - Capital gains deduction
(The capital gains deduction on the pre-bankruptcy, trustee's
and post-bankruptcy returns cannot exceed the maximum for the
calendar year.)
(The CNIL balance is not erased with the bankruptcy.) |
Pre |
|
Post |
F255 - Northern residents deductions (T2222)
(The number of days cannot exceed the number of days in the
bankruptcy period)
(Total amount for the pre- and the post-bankruptcy returns
cannot exceed the annual allowable amount.) |
Pre |
No |
Post |
| F256 - Additional deductions |
Pre |
No |
Post |
| Schedule
1 - Federal non-refundable tax credit |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| The total amount
calculated for the pre- and post-bankruptcy periods cannot exceed
the maximum amount allowable for the calendar year. |
| F300 - Basic personal amount |
%Pre |
No |
%Post |
F301 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used.
Pre-bankruptcy = A bankrupt client who turns 65 years of
age after the date of bankruptcy would not be eligible for the age
amount in the pre-bankruptcy taxation year. |
%Pre |
No |
Minus Pre |
F303 - Spouse or common-law partner amount (Schedule
5)
(Note: Use the spouse's net income for the calendar
year.) |
%Pre |
No |
Minus Pre |
F305 - Amount for an eligible dependant (Schedule
5)
(Note: Use the dependant's net income for the taxation
year.) |
%Pre |
No |
Minus Pre |
| F367 - Amount for children born in 1997 or later |
%Pre |
No |
%Post |
F306 - Amount for infirm dependants age 18 or older
(Schedule 5)
(Note: Use the dependant's net income for the taxation
year.) |
%Pre |
No |
%Post |
F308 - CPP or QPP contributions: through employment from
box 16 and box 17 of all T4 slips
Trustee = Generally, no claim allowed. When accumulated
sick leave or vacation days paid after the date of bankruptcy and
designated by the bankrupt as bankrupt assets is reported on the
trustee, such a return would also include the CPP that is wholly
applicable to the income. |
Pre |
|
Minus Pre |
F310 - CPP or QPP contributions: on self-employment and
other earnings (Schedule 8 or RC381, whichever
applies)
Trustee = When income is derived by the trustee from
operation of the bankrupt's business, a credit is allowed based on
the self-employment income reported on the trustee's
return. |
Pre |
|
Minus Pre |
F312 - Employment insurance premiums: through
employment
Trustee = Generally, no claim allowed. When accumulated
sick leave or vacation days paid after the date of bankruptcy and
designated by the bankrupt as bankrupt assets is reported on the
trustee's return, such a return would also include the CPP that is
wholly applicable to the income. |
Pre |
|
Minus Pre |
| F317 - Employment insurance premiums: on self-employment
and other eligible earnings (Schedule 13) |
Pre |
|
Minus Pre |
| F375 - Provincial parental insurance plan (PPIP)
premiums paid (amount from box 55 of all T4 slips) |
Pre |
No |
Minus Pre |
| F376 - PPIP premiums payable on employment income
(Schedule 10) |
Pre |
No |
Minus Pre |
| F378 - PPIP premiums payable on self-employment income
(Schedule 10) |
Pre |
No |
Minus Pre |
F362 - Volunteer firefighters' amount
F395 - Search and rescue volunteers amount |
Pre |
No |
Minus Pre |
| F363 - Canada employment amount |
Pre |
No |
Minus Pre |
| F364 - Public transit amount |
Pre |
No |
Post |
| F370 - Children's arts amount |
Pre |
No |
Post |
| F398 - Home accessibility expenses (Schedule
12) |
Pre |
No |
Post |
| F369 - Home buyers' amount |
Pre |
No |
Post |
| F313 - Adoption expenses |
Pre |
No |
Post |
| F314 - Pension income amount |
Pre |
No |
Minus Pre |
| F315 - Caregiver amount (Schedule 5) |
%Pre |
No |
%Post |
| F316 - Disability amount (for self) |
%Pre |
No |
%Post |
| F318 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
F319 - Interest paid on your student loans
Post-bankruptcy =
Any balance of unused interest paid on your student loans are
deemed to be nil. |
Pre |
No |
Post |
F323 - Your tuition, education, and textbook amounts
(Schedule 11)
Pre-bankruptcy = The number of months in a qualifying
program, including the month in which bankruptcy was
declared.
Trustee = Unused tuition and education fees carried
forward from the pre-bankruptcy return can be claimed.
Post-bankruptcy = The number of months in a qualifying
program, excluding the month in which bankruptcy was declared.
Any balance of unused tuition and education tax credits are deemed
to be nil. |
Pre |
|
Post |
| F324 - Tuition, education, and textbook amounts
transferred from a child |
%Pre |
No |
Minus Pre |
| F326 - Amounts transferred from your spouse or
common-law partner (Schedule 2) |
%Pre |
No |
%Post |
F330 - Medical expenses
Post-bankruptcy = Nothing prevents to choose a 12-month
period ending after the date of bankruptcy to include medical
expenses paid before the bankruptcy. |
Pre |
No |
Post |
| F331 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
F349 - Donations and gifts (Schedule 9)
Pre-bankruptcy = Contributions from previous years can
only be deducted on the pre-bankruptcy return. |
Pre |
|
Post |
| Schedule
1 - Federal tax |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| F424 - Federal tax on split income (T1206) |
Pre |
No |
Post |
F425 - Federal dividend tax credit
Trustee = When taxable Canadian dividends are assigned to
a trustee as an asset of the bankrupt's estate and reported on the
trustee's return a dividend tax credit is allowed. |
Pre |
|
Post |
F427 - Minimum tax carry-over (T691)
Post-bankruptcy = Minimum tax carry-over for years
previous to the date of bankruptcy cannot be applied to the
post-bankruptcy or subsequent returns. |
Pre |
No |
Post |
| F405 - Federal foreign tax credit (T2209) |
Pre |
No |
Post |
F410 - Federal political contribution tax credit
(The total deduction on all returns cannot exceed the maximum
allowable credit for the calendar year.) |
Pre |
No |
Minus Pre |
| F412 - Investment tax credit (T2038(IND)) |
Pre |
|
Post |
F414 - Labour-sponsored funds tax credit
(The total deduction on all returns cannot exceed the maximum
allowable credit for the calendar year.) |
Pre |
No |
Minus Pre |
| F417 - Federal tax before inclusion of WITB advance
payments and additional tax on RESP accumulated income
payments |
Pre |
|
Post |
| F415 - Working Income Tax Benefit advance payment
received |
No |
No |
Post |
| F418 - Special taxes |
Pre |
|
Post |
| Refund or
balance owing |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| F421 - CPP contributions payable on self-employment and
other earnings (Schedule 8 or Form RC381, whichever
applies) |
Pre |
|
Post |
| F430 - Employment insurance premiums payable on
self-employment and other eligible earnings (Schedule
13) |
Pre |
No |
Post |
| F422 - Social benefits repayment |
Pre |
No |
Post |
| F428 - Provincial or territorial tax (Form
428) |
Pre |
|
Post |
| F432 - Yukon First Nations tax |
Pre |
|
Post |
| F435 - Total payable |
Pre |
|
Post |
F437 - Total income tax deducted (from all information
slips)
(Income tax deducted is allowed based on the tax withheld on
income reported on each bankruptcy return) |
Pre |
|
Post |
| F438 - Tax transfer for residents of Quebec |
Pre |
|
Post |
| F440 - Refundable Quebec abatement |
Pre |
|
Post |
| F441 - Federal refundable First Nations abatement |
Pre |
|
Post |
F448 - CPP overpayment
Post-bankruptcy = The CPP overpayment for the calendar
year is calculated and allowed on the post-bankruptcy
return. |
No |
No |
Pre+Post |
F450 - Employment Insurance overpayment
Post-bankruptcy = The EI overpayment for the calendar
year is calculated and allowed on the post-bankruptcy
return. |
No |
No |
Pre+Post |
F451 - Net Employment Insurance overpayment
Post-bankruptcy = The EI overpayment for the calendar
year is calculated and allowed on the post-bankruptcy
return. |
No |
No |
Pre+Post |
F452 - Refundable medical expense supplement
Post-bankruptcy = Only for allowable medical expenses
paid in the post period. |
No |
No |
Post |
| F453 - Working Income Tax Benefit (WITB) (Schedule
6) |
No |
No |
Pre+Post |
F454 - Refund of investment tax credit
(T2038(IND))
Post-bankruptcy = Refundable investment tax credit cannot
be claimed in the post-bankruptcy return. Note: Any investment tax
credit earned after the bankruptcy assignment date and before the
date of discharge is lost. |
Pre |
Yes |
No |
| F456 - Part XII2 trust tax credit (box 38 of all T3
slips) |
Pre |
No |
Post |
F457 - Employee and partner GST/HST rebate
(GST370)
(Only one application can be made in respect of a calendar
year.) |
Pre or Post |
No |
Pre or Post |
| F459 - Children's fitness tax credit |
Pre |
No |
Post |
| F469 - Eligible educator school Supply tax credit |
Pre |
No |
Post |
| F476 - Tax paid by instalments |
Pre |
No |
Post |
| F479 - Provincial and territorial credits (Form
479) |
Pre |
|
Post |
|
Other |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| GST/HST credit application |
No |
No |
Pre+Post |
| Child tax benefits |
No |
No |
Pre+Post |
| Schedule
7 - RRSP and PRPP Unused Contributions, Transfers, and HBP or LLP
Activities |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| The calculation of
earned income for RRSP purposes shall be calculated as if there had
been no bankruptcy. |
| The maximum RRSP
deduction is not erased with the bankruptcy. |
| F246 - Repayment under the HBP |
No |
No |
Post |
| F262 - Repayment under the LLP |
No |
No |
Post |
|
Newfoundland and Labrador |
| NL428 -
Step 1 - Newfoundland and Labrador non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5830 - Volunteer firefighters' amount |
Pre |
No |
Post |
| 5831 - Child care amount |
Pre |
No |
Post |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| NL428 - Step 3 - Newfoundland and Labrador
tax |
| 6175 - Political contribution tax credit |
Pre |
No |
Post |
| 6176 - Labour-sponsored venture capital tax credit |
Pre |
No |
Post |
| Newfoundland and Labrador direct equity tax credit
(T1272) |
Pre |
No |
Post |
| Newfoundland and Labrador resort property investment tax credit
(RPITC) (T1297) |
Pre |
No |
Post |
| 6190 - Newfoundland and Labrador venture capital tax
credit |
Pre |
No |
Post |
| Newfoundland and Labrador low-income tax reduction |
No |
No |
Pre+Post |
| Prince
Edward Island |
| PE428 -
Step 1 - Prince Edward Island non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
5823 - Amount for young children
Pre-bankruptcy = For pre-bankruptcy returns, line 6372 is
equal to the number of months during which the child resided with
the individual at the beginning of any month (1st of the month) up
to, but not including, the date of bankruptcy. |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5850 - Teacher school supply amount |
Pre |
No |
Minus Pre |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| PE428 - Step 3 - Prince Edward Island tax |
| Prince Edward Island low-income tax reduction |
No |
No |
Pre+Post |
| 6338 - Political contribution tax credit |
Pre |
No |
Post |
| 6350 - Equity tax credit |
Pre |
No |
Post |
| 6351 - Volunteer firefighter tax credit |
Pre |
No |
Minus Pre |
| Nova
Scotia |
| NS428 -
Step 1 - Nova Scotia non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
5823 - Amount for young children
Pre-bankruptcy = For pre-bankruptcy returns, line 6372 is
equal to the number of months during which the child resided with
the individual at the beginning of any month (1st of the month) up
to, but not including, the date of bankruptcy. |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5849 - Sport and recreational expenses for children |
Pre |
No |
Minus Pre |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| NS428 - Step 3 - Nova Scotia tax |
| Nova Scotia low-income tax reduction |
No |
No |
Pre+Post |
| 6210 - Political contribution tax credit |
Pre |
No |
Post |
| 6238 - Labour-sponsored venture capital tax credits |
Pre |
No |
Post |
| Equity Tax Credit (T1285) |
Pre |
No |
Post |
| Age tax credit |
Pre |
No |
Post |
| 6228 - Nova Scotia volunteer firefighters and ground
search and rescue tax credit |
No |
No |
Post |
| New
Brunswick |
| NB428 -
Step 1 - New Brunswick non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| NB428 - Step 4 - low-income tax reduction |
| New Brunswick low-income tax reduction |
No |
No |
Pre+Post |
| NB428 - Step 5 - New Brunswick tax |
| 6155 - New Brunswick political contribution tax
credit |
Pre |
No |
Post |
| 6167 - Labour-sponsored venture capital tax credit |
Pre |
No |
Post |
| New Brunswick Small Business Investor Tax Credit
(T1258) |
Pre |
No |
Post |
| NB479 -
New Brunswick credit
|
479 Seniors' home renovation tax credit NB(S12)
(can be claimed on the pre- or post-bankruptcy return depending
on when the fees were paid or became payable) |
Pre |
No |
Post |
|
Ontario |
| ON428 -
Step 1 - Ontario non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| ON428 - Step 4 - Ontario tax reduction |
| Ontario Tax Reduction |
No |
No |
Pre+Post |
| ON428 - Step 6 - Community food program donation
tax credit for farmers |
| 6098 - Community food program donation tax credit for
farmers |
Pre |
No |
Minus Pre |
| ON428 - Step 7 - Ontario health premium |
Ontario Health Premium
(the OHP is payable if the total of taxable income from all
returns (pre-bankruptcy, in-bankruptcy, and post-bankruptcy) for
the year, from January 1st until December 31st, is more than
$20,000). |
Pre |
No |
Minus Pre |
| ON479 - Ontario credits
|
| 6309 - Ontario children's activity tax credit |
Pre |
No |
Post |
6311 - Ontario healthy homes renovation tax credit
(can be claimed on the pre- or post-bankruptcy return depending
on when the fees were paid or became payable) |
Pre |
No |
Post |
| 6310 - Ontario political contribution tax credit |
No |
No |
Pre+Post |
| 6266 - Ontario focused flow-through share tax
credit |
No |
No |
Post |
| 6322 - Ontario apprenticeship training tax credit |
Pre |
No |
Post |
| 6320 - Ontario co-operative education tax credit |
Pre |
No |
Post |
| ON-BEN - Application for the Ontario trillium
benefit and the Ontario senior homeowner' property tax grant
|
| 6114 - Student residence |
No |
No |
Pre+Post |
| 6110 - Rent paid in Ontario for the current tax
year |
No |
No |
Pre+Post |
| 6112 - Property tax paid in Ontario for the current tax
year |
No |
No |
Pre+Post |
| 6121 - Home energy cost paid for principal residence on
a reserve in Ontario for the current tax year |
No |
No |
Pre+Post |
| 6123 - Amount paid for accommodation in a public
long-term care home in Ontario for the current tax year |
No |
No |
Pre+Post |
|
Manitoba |
| MB428 -
Step 1 - Manitoba non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5830 - Volunteer firefighters' amount |
Pre |
No |
Minus Pre |
| 5845 - Search and rescue volunteers' amount |
Pre |
No |
Minus Pre |
| 5839 - Fitness amount |
Pre |
No |
Post |
| 5841 - Children's arts amount |
Pre |
No |
Post |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
6147 - Family tax benefit (MB428-A)
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire calendar year must be used. |
%Pre |
No |
Minus Pre |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| MB428 - Step 3 - Manitoba tax |
| 6140 - Political contribution tax credit |
Pre |
No |
Post |
| 6080 - Labour-sponsored funds tax credit |
Pre |
No |
Post |
| 6085 - Manitoba community enterprise development tax
credit (T1256) |
Pre |
No |
Post |
| 6092 - Manitoba small business venture capital tax
credit (T1256-1) |
Pre |
No |
Post |
| 6096 - Manitoba employee share purchase tax credit
(T1256-2) |
Pre |
No |
Post |
| 6083 - Manitoba Mineral Exploration Tax Credit
(T1241) |
Pre |
No |
Post |
| 6086 - Manitoba tuition fee income tax rebate
(T1005) |
Pre |
No |
Post |
| MB479 -
Manitoba credits
|
6105 - Personal tax credit
Pre-bankruptcy = For pre-bankruptcy returns, do not
prorate the personnal tax credit (lines 7 to 16).
Pre-bankruptcy = The post bankruptcy adjusted net income
will be taken into consideration for calculating the Manitoba the
personal tax credit) |
%Pre |
No |
%Post |
| 6116 - Education property tax credit |
Pre |
No |
Post |
| 6124 - School tax credit for homeowners |
Pre |
No |
Post |
| 6125 - Primary caregiver tax credit |
Pre |
No |
Post |
| 6145 - Eligible tuition fees |
%Pre |
No |
%Post |
| 6146 - Eligible medical expenses for fertility
treatments |
%Pre |
No |
%Post |
| 6131 - Co-op education and apprenticeship tax
credit |
Pre |
No |
Post |
| 6134 - Manitoba Odour-Control Tax Credit (Individuals)
(T4164) |
Pre |
No |
Post |
| 6136 - Nutrient management tax credit |
Pre |
No |
Post |
| 6138 - Green energy equipment tax credit
(purchaser) |
Pre |
No |
Post |
| 6139 - Green energy equipment tax credit
(manufacturer) |
Pre |
No |
Post |
| 6143 - Book Publishing Tax Credit (Individuals)
(T1299) |
Pre |
No |
Post |
| 6148 - Cultural industries printing tax credit |
Pre |
No |
Post |
| 6135 - Manitoba community enterprise development tax
credit (T1256) |
Pre |
No |
Post |
| 6137 - Manitoba employee share purchase tax credit
(T1256-2) |
Pre |
No |
Post |
|
Saskatchewan |
| SK428 -
Step 1 - Saskatchewan non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5821 - Amount for dependent children born in 1997 or
later |
%Pre |
No |
%Post |
| 5822 - Senior supplementary amount |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5837 - Home buyers' amount |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| SK428 - Step 3 - Saskatchewan tax |
| 6368 - Political contribution tax credit |
Pre |
No |
Post |
| 6374 - Labour-sponsored venture capital tax credit |
Pre |
No |
Post |
| 6356 - Saskatchewan Employee's Tool Tax Credit -
One-time trade entry credit (T1284) |
Pre |
No |
Post |
| 6357 - Saskatchewan Employee's Tool Tax Credit - Annual
maintenance credit (T1284) |
Pre |
No |
Post |
| 6360 - Saskatchewan mineral exploration tax credit |
Pre |
No |
Post |
| 6364 - Saskatchewan graduate tuition tax credit
(RC360) |
Pre |
No |
Post |
| SK479 -
Saskatchewan credits
|
| 5979 - Saskatchewan graduate tuition refund
(RC360) |
Pre |
No |
Post |
| 5980 - Active families benefit |
Pre |
No |
Post |
|
Alberta |
| AB428 -
Alberta non-refundable tax credits |
| Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| AB428 - Alberta tax |
| 6003 - Alberta political contributions made in the
current tax year from the official receipt called Annual
Contribution |
Pre |
No |
Post |
| 6004 - Alberta political contributions made in the
current tax year from the official receipt called Senatorial
Selection Campaign Contribution |
Pre |
No |
Post |
| British
Columbia |
| BC428 -
Step 1 - British Columbia non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5838 - Children's fitness amount |
Pre |
No |
Post |
| 5842 - Children's fitness equipment amount (50% of
amount from line 5838) |
Pre |
No |
Post |
| 5841 - Children's arts amount |
Pre |
No |
Post |
| 5846 - Back-to-school amount |
%Pre |
No |
%Post |
| 5843 - Education coaching amount |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| BC428 - Step 3 - British Columbia tax |
| BC tax reduction - Basic reduction |
%Pre |
No |
%Post |
| 6040 - British Columbia political tax credit |
Pre |
No |
Post |
| British Columbia employee investment tax credits |
Pre |
No |
Post |
| 6881 - British-Columbia Mining Flow-through Share Tax
Credit (T1231) |
Pre |
No |
Post |
| BC479 -
British Columbia credits
|
| British Columbia Sales tax credit |
No |
No |
Pre+Post |
6048 Seniors' home renovation tax credit
(can be claimed on the pre- or post-bankruptcy return depending
on when the fees were paid or became payable) |
Pre |
No |
Post |
| British Columbia venture capital tax credit |
Pre |
No |
Post |
| 6051 - British Columbia mining exploration tax credit
(T88) |
Pre |
No |
Post |
| 6055 - British Columbia training tax credit for
individuals (T1014) |
Pre |
No |
Post |
| 6056 - British Columbia training tax credit for
employers (T1014-1) |
Pre |
No |
Post |
| 6063 - Shipbuilding and ship repair industry tax credit
(T1014-2) |
Pre |
No |
Post |
| Yukon |
| YT428 -
Step 1 - Yukon non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5825 - Family caregiver amount for children under 18
years of age (amount from line 367 of your federal Schedule 1) |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5834 - Canada employment amount |
Pre |
No |
Minus Pre |
| 5835 - Public transit amount |
Pre |
No |
Post |
| 5841 - Children's arts amount |
Pre |
No |
Post |
| 5833 - Adoption expenses |
Pre |
No |
Post |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| YT479 -
Yukon credits
|
| 6392 - Children's fitness amount tax credit |
Pre |
No |
Post |
| 6385 - Yukon Political Contribution tax credit |
Pre |
No |
Post |
| 6387 - Small business investment tax credit |
Pre |
No |
Post |
| 6383 - Labour-sponsored Venture Capital Corporation Tax
Credit |
Pre |
No |
Post |
| 6389 - Research and development tax credit |
Pre |
No |
Post |
| 6386 - Yukon First Nations income tax credit |
Pre |
No |
Post |
| Northwest
Territories |
| NT428 -
Step 1 - Northwest Territories non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| NT428 - Step 3 - Northwest Territories tax |
| 6255 - Political contribution tax credit |
Pre |
No |
Post |
| NT479 -
Northwest Territories credit
|
| Cost of living tax credit |
No |
No |
Pre+Post |
|
Nunavut |
| NU428 -
Step 1 - Nunavut non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| 5804 - Basic personal amount |
%Pre |
No |
%Post |
5808 - Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net
income for the entire year must be used. |
%Pre |
No |
Minus Pre |
| 5812 - Spouse or common-law partner amount |
%Pre |
No |
Minus Pre |
| 5816 - Amount for an eligible dependant |
%Pre |
No |
Minus Pre |
| 5820 - Amount for infirm dependants age 18 or older |
%Pre |
No |
%Post |
| 5823 - Amount for young children |
%Pre |
No |
%Post |
| 5824 - Canada or Quebec Pension Plan contributions |
Pre |
No |
Minus Pre |
| 5828 - Canada Pension Plan contributions payable on
self-employment earnings and other earnings |
Pre |
No |
Minus Pre |
| 5832 - Employment insurance premiums |
Pre |
No |
Minus Pre |
| 5829 - Employment insurance premiums on self-employment
and other eligible earnings |
Pre |
No |
Minus Pre |
| 5836 - Pension income amount |
Pre |
No |
Minus Pre |
| 5840 - Caregiver amount |
%Pre |
No |
%Post |
| 5844 - Disability amount |
%Pre |
No |
%Post |
| 5848 - Disability amount transferred from a
dependant |
%Pre |
No |
%Post |
| 5852 - Interest paid on student loans |
Pre |
No |
Post |
| 5856 - Tuition and education amounts |
Pre |
No |
Post |
| 5860 - Tuition and education amounts transferred from a
child |
%Pre |
No |
Minus Pre |
| 5864 - Amounts transferred from your spouse or
common-law partner |
%Pre |
No |
%Post |
| 5868 - Medical expenses for self, spouse or common-law
partner, and your dependent children under 18 years of age |
Pre |
No |
Post |
| 5872 - Allowable amount of medical expenses for other
dependants |
Pre |
No |
Post |
| 5896 - Donations and gifts |
Pre |
|
Post |
| NU428 - Step 3 - Nunavut tax |
| 6229 - Volunteer firefighters tax credit |
Pre |
No |
Post |
| NU479 -
Nunavut credits
|
| Cost of living tax credit |
No |
No |
Post |
| 6391 - Political contribution tax credit |
Pre |
No |
Post |
| Quebec TP1
return |
| Total
income |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all income reported is from January 1st of the taxation
year to the day before the date of bankruptcy |
| Q96 - CPP contribution |
Pre |
|
Post |
| Q96.1 - Pensionable earnings (CPP) |
Pre |
|
Post |
| Q97 - QPIP premium, RL-1 slip, box H |
Pre |
|
Post |
Q98 - QPP contribution, RL-1 slip, box B
(If the taxpayer has self-employment earned income, he has the
choice to contribute to the plan solely in the tax return covering
the period after the bankruptcy, but considering the income subject
to the contribution for the entire calendar year.)
(Although the choice to contribute to overall calendar year is
made, deductions for each pre- and post-bankruptcy periods must
appear at the line 98 of the respective declarations.) |
Pre |
|
Post |
| Q98.1 - Pensionable salary or wages (QPP), RL-1 slip,
box G |
Pre |
|
Post |
| Q100 - Commissions received, RL-1 slip, box
M |
Pre |
|
Post |
| Q102 - Taxable benefit included on line 101 below on
which no QPP contribution was withheld |
Pre |
|
Post |
| |
| Q101 - Employment income, RL-1 slip, box A |
Pre |
|
Post |
| Q105 - Correction of employment income, if you received
an RL-22 slip |
Pre |
|
Post |
| Q107 - Other employment income |
Pre |
|
Post |
| Q110 - Parental insurance benefits, RL-6 slip, box
A |
Pre |
|
Post |
| Q111 - Employment Insurance benefits, T4E
slip |
Pre |
|
Post |
| Q114 - Old Age Security pension, T4A(OAS)
slip |
Pre |
|
Post |
| Q119 - QPP or CPP benefits, RL-2 slip, box C |
Pre |
|
Post |
| Q122 - Payments from a pension plan, payments from an
RRSP, a RRIF, a PRPP/VRSP or a DPSP, or annuities |
Pre |
|
Post |
| Q123 - Retirement income transferred by your spouse |
No |
No |
Post |
| Q128 - Taxable amount of Dividends from taxable Canadian
corporations |
Pre |
|
Post |
| Q130 - Interest and other investment income |
Pre |
|
Post |
| Q136 - Net rental income (TP-128) |
Pre |
|
Post |
| Q139 - Taxable capital gains (Schedule G) |
Pre |
|
Post |
| Q142 - Taxable support payments received |
Pre |
|
Post |
| Q147 - Social assistance payments, RL-5 slip, box
A, and similar financial assistance, RL-5 slip, box
B |
Pre |
|
Post |
| Q148 - Income replacement indemnities and net federal
supplements |
Pre |
|
Post |
| Q154 - Other income |
Pre |
|
Post |
| Q164 - Business income. Schedule L |
Pre |
|
Post |
| Net
income |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy |
Q201 - Deduction for workers
(The taxpayer is entitled in each of the pre- and
post-bankruptcy returns to a deduction up to the maximum
amount.) |
Pre |
No |
Post |
| Q205 - Registered pension plan (RPP) deduction, RL-1
slip, box D |
Pre |
|
Post |
| Q207 - Employment expenses and deductions |
Pre |
|
Post |
| Q214 - RRSP or PRPP/VRSP deduction |
Pre |
|
Post |
| Q225 - Support payments made (deductible amount) |
Pre |
|
Post |
| Q228 - Moving expenses (TP-348) |
Pre |
|
Post |
| Q231 - Carrying charges and interest expenses |
Pre |
|
Post |
| Q234 - Allowable business investment loss
(TP-232.1) |
Pre |
|
Post |
| Q236 - Deduction for residents of designated remote
areas (TP-350.1) |
Pre |
|
Post |
| Q241 - Deduction for exploration and development
expenses |
Pre |
|
Post |
| Q245 - Deduction for retirement income transferred to
your spouse (Schedule Q) |
Pre |
|
Post |
| Q246 - Deduction for a repayment of amounts overpaid to
you |
Pre |
|
Post |
Q248 - Deduction for amounts contributed to the QPP and
the QPIP on income from self-employment
Pre-bankruptcy = (No QPIP premium is calculated for
employment income earned outside Québec in the pre-bankruptcy. The
premium for such a employment is calculated globally for the
calendar year, in the post-bankruptcy return.)
Post-bankruptcy = (See the worksheet.) |
Pre |
|
Post |
| Q250 - Other deductions |
Pre |
|
Post |
Q252 - Carry-over of the adjustment of investment
expenses
Post-bankruptcy = In the return you are filing for the
period following the bankruptcy, you cannot claim a carry-over of
the adjustment of investment expenses. |
Pre |
|
No |
| Q260 - Adjustment of investment expenses (Schedule
N) |
Pre |
|
Post |
| Taxable
income |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy |
| Q276 - Adjustment of deductions |
Pre |
|
Post |
Q278 - Universal Child Care Benefit and income from a
registered disability savings plan
(UCCB will be reported in the tax return of the spouse with the
lower net income, taking into account the income of the calendar
year in full.) |
Pre |
|
Post |
| Q287 - Deductions for strategic investments |
Pre |
|
Post |
| Q289 - Non-capital losses from other years |
Pre |
|
No |
| Q290 - Net capital losses from other years |
Pre |
|
No |
| Q292 - Capital gains deduction |
Pre |
|
Post |
| Q293 - Deduction for an Indian |
Pre |
|
Post |
| Q295 - Deductions for certain income |
Pre |
|
Post |
| Q297 - Miscellaneous deductions |
Pre |
|
Post |
|
Non-refundable tax credits |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Q350 - Basic personal amount |
%Pre |
No |
%Post |
| Q358 - Adjustment for income replacement
indemnities |
%Pre |
|
%Post |
| Q361 - Age amount, amount for a person living alone and
amount for retirement income (Schedule B) |
No |
No |
Pre+Post |
| Q367 - Amount for dependants and amount transferred by a
child 18 or over enrolled in post-secondary studies (Schedule
A) |
Pre |
No |
Post |
| Q376 - Amount for a severe and prolonged impairment in
mental or physical functions |
%Pre |
No |
%Post |
| Q378 - Expenses for medical services not available in
your area |
Pre |
|
Post |
| Q381 - Medical expenses (Schedule B) |
No |
No |
Pre+Post |
Q385 - Interest paid on a student loan (Schedule
M)
Post-bankruptcy = You cannot claim a tax credit for
amounts paid before the bankruptcy. |
Pre |
|
Post |
| Q390 - Tax credit for firefighters |
Pre |
No |
Minus Pre |
Q391 - Tax credit for workers aged 64 or more
(The portion of eligible work income must be prorated according
to the number of days.) |
%Pre |
No |
%Post |
| Q392 - Tax credit for graduates working in remote
resource regions (TP-776.1.ND) |
No |
No |
Pre+Post |
Q395 - Tax credits for donations and gifts (Schedule
V)
Post-bankruptcy = You cannot claim a tax credit for
amounts paid before the bankruptcy. |
Pre |
|
Post |
| Q397 - Tax credit for union, professional or other
dues |
Pre |
|
Post |
Q398 - Tax credit for tuition or examination fees
(Schedule T)
Post-bankruptcy = You cannot claim a tax credit for
amounts paid before the bankruptcy. |
Pre |
|
Post |
| Q398.1 - Tax credit for tuition or examination fees
transferred by a child |
%Pre |
No |
%Post |
| Income
tax and contributions |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Q401 - Income tax on taxable income (form TP-22 or TP-25
if applicable) |
Pre |
|
Post |
| Q414 - Tax credit for contributions to authorized Québec
political parties |
Pre |
|
Post |
| Q415 - Dividend tax credit |
Pre |
|
Post |
| Q422 - Tax credit for Capital régional/Desjardins et
coopératif Desjardins shares, RL-26 slip, box B |
No |
No |
Pre+Post |
| Q424 - Tax credit for a labour-sponsored fund |
Pre |
|
Post |
| Q431 - Credits transferred from one spouse to the
other |
No |
No |
Pre+Post |
Schedule E line 13 - Alternative minimum tax
carry-over
Post-bankruptcy = In the return you are filing for the
period following the bankruptcy, you cannot claim an alternative
minimum tax carried over from a previous year. |
Pre |
|
No |
Q434 - Additional subsidized childcare contribution
(You are required to take your family income for the entire year,
the income before and after the bankruptcy.) |
Pre |
No |
Post |
| Q438 - Annual registration fee for the enterprise
register |
No |
No |
Post |
Q439 - QPIP premium on income from self-employment or
employment outside Québec (Schedule R)
Pre-bankruptcy = (No QPIP premium is calculated for
employment income earned outside Québec in the pre-bankruptcy. The
premium for such a employment is calculated globally for the
calendar year, in the post-bankruptcy return.)
Post-bankruptcy = (See the worksheet.) |
Pre |
No |
Minus Pre |
| Q441 - Advance payments of tax credits. RL-19 slip,
box A, B, C or D |
No |
No |
Post |
| Q443 - Special taxes |
Pre |
|
Post |
Q445 - QPP contribution on self-employment
(If the taxpayer has self-employment earned income, he has the
choice to contribute to the plan solely in the tax return covering
the period after the bankruptcy, but considering the income subject
to the contribution for the entire calendar year.)
Post-bankruptcy = (See the worksheet.) |
Pre |
|
Minus Pre |
Q446 - Contribution to the health services fund
(Schedule F)
Post-bankruptcy = (See the worksheet.) |
Pre |
No |
Minus Pre |
Q447 - Premium payable under the Quebec drug insurance
plan (Schedule K) (The post-bankruptcy premium is first
calculated in the normal way for the entire calendar year. We then
isolated the contributions relating to the months following the
subject of bankruptcy, to contribute as these.)
Post-bankruptcy = (See the worksheet.) |
No |
No |
%Post |
Q448 - Health contribution
Post-bankruptcy =(The income for the entire year must be
taken into account to determine whether you must pay a
contribution. If you do have to pay a contribution, take into
account only the income entered on line 275 of the income tax
return for the period following the bankruptcy to determine the
amount of your contribution.) |
No |
No |
Post |
| Refund or
balance due |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Q451 - Québec income tax withheld at source, as shown on
your RL slips or other information slips |
Pre |
|
Post |
| Q451.1 - Amount from line 58 of your Schedule Q |
Pre |
No |
Post |
| Q451.3 - Québec income tax withholding transferred by
your spouse |
Pre |
No |
Post |
| Q452 - QPP or CPP overpayment |
No |
No |
Pre+Post |
| Q453 - Income tax paid in instalments |
Pre |
|
Post |
| Q454 - Transferable portion of the income tax withheld
for another province |
Pre |
|
Post |
| Q455 - Tax credit for child-care expenses (Schedule
C) |
No |
No |
Pre+Post |
| Q456 - Tax credit respecting the work premium
(Schedule P) |
No |
No |
Pre+Post |
| Q457 - QPIP overpayment |
No |
No |
Pre+Post |
| Q458 - Tax credit for home-support services for seniors
(Schedule J) |
No |
No |
Pre+Post |
| Q459 - QST rebate for employees and partners |
Pre |
|
Post |
| Q460 - Tax credit for tax shield |
No |
No |
Pre+Post |
| Q462 [ 01 ] - Refundable tax credit for medical
expenses (Schedule B) |
No |
No |
Pre+Post |
| Q462 [ 02 ] - Tax credit for caregivers
(Schedule H) |
No |
No |
Pre+Post |
| Q462 [ 03 ] - Tax credit for taxi drivers and
taxi owners (TP-1029.9) |
No |
No |
Pre+Post |
| Q462 [ 05 ] - Property tax refund for forest
producers (Schedule E) |
No |
No |
Pre+Post |
| Q462 [ 06 ] - Tax credit for adoption expenses
(TP-1029.8.63) |
No |
No |
Pre+Post |
| Q462 [ 07 ] - Tax credit for an on-the-job
training period (TP-1029.8.33.6) |
Pre |
|
Post |
| Q462 [ 08 ] - Tax credit for the repayment of
benefits |
Pre |
|
Post |
| Q462 [ 09 ] - Tax credit for income tax paid by
an environmental trust |
Pre |
|
Post |
| Q462 [ 10 ] - Tax credit for the reporting of
tips (TP-1029.8.33.13) |
Pre |
|
Post |
| Q462 [ 11 ] - Tax credit for the treatment of
infertility (TP-1029.8.66.2) |
No |
No |
Pre+Post |
| Q462 [ 15 ] - Tax credit for scientific research
and experimental development |
Pre |
|
Post |
| Q462 [ 18 ] - Tax credit for a top-level
athlete |
No |
No |
Pre+Post |
| Q462 [ 19 ] - Tax credit for income from an
income-averaging annuity for artists |
Pre |
|
Post |
| Q462 [ 20 ] - Tax credit for volunteer respite
services |
No |
No |
Pre+Post |
| Q462 [ 21 ] - Tax credit for respite of
caregivers (Schedule O) |
No |
No |
Pre+Post |
| Q462 [ 24 ] - Tax credit for expenses incurred by
a senior to maintain its autonomy Schedule B) |
No |
No |
Pre+Post |
| Q462 [ 25 ] - Tax credit for children's
activities |
No |
No |
Pre+Post |
| Q462 [ 28 ] - Tax credit for senior's
activities |
No |
No |
Pre+Post |
| Q462 [ 29 ] - Tax credit for grant for seniors to
offset a municipal tax increase (TP-1029.TM) |
No |
No |
Pre+Post |
| Q462 [ 30 ] - Tax credit for interest on a loan
granted by a seller-lender and guaranteed by La Financière agricole
du Québec (TP-1029.8.36.VP) |
No |
No |
Post |
| Q462 [ 32 ] - Tax credit for RenoVert renovation
(TP-1029.8.RV) |
No |
No |
Post |
| Q466 - Financial compensation for home-support
services |
No |
No |
Pre+Post |
| Refund |
| Q480 - Accelerated refund |
No |
No |
Post |
| Other |
| Solidarity tax credit |
No |
No |
Post |
