| 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 |
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.
|
Pre-bankruptcy
|
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
bankruptcyto 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.
|
Trustee
|
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.
|
Post-bankruptcy
|
| 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 |
| For pre-bankruptcy
returns, all income reported is from January 1st of the taxation
year to the day before the date of bankruptcy. |
| Step 2 - Total income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
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. |
101
|
Pre |
|
Post |
| Commissions included on line 101 (box 42 of all T4
slips) |
102
|
Pre |
No |
Post |
| Wage loss replacement contributions |
103
|
Pre |
No |
Post |
| Other employment income |
104
|
Pre |
No |
Post |
Old age security pension (box 18 of the T4A(OAS)
slip)
(OAS is deemed received the last day of the month.) |
113
|
Pre |
No |
Post |
CPP or QPP benefits (box 20 of the T4A(P) slip)
(CPP/QPP is deemed received the fifteenth day of each month.) |
114
|
Pre |
No |
Post |
| Disability benefits included on line 114 (box 16 of the
T4A(P) slip) |
152
|
Pre |
No |
Post |
| Other pensions and superannuation |
115
|
Pre |
No |
Post |
| Elected split-pension amount (T1032) |
116
|
Pre |
No |
Post |
| Universal child care benefit (UCCB) |
117
|
Pre |
No |
Post |
| UCCB amount designated to a dependant |
185
|
Pre |
No |
Post |
| Employment insurance and other benefits (box 14 of the T4E
slip) |
119
|
Pre |
No |
Post |
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. |
120
|
Pre |
|
Post |
| Taxable amount of dividends other than eligible dividends,
included on line 120, from taxable Canadian corporations |
180
|
Pre |
|
Post |
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. |
121
|
Pre |
|
Post |
| Net partnership income: limited or non-active partners
only |
122
|
Pre |
|
Post |
| Registered disability savings plan income |
125
|
Pre |
|
Post |
| Net rental income |
126
|
Pre |
|
Post |
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. |
127
|
Pre |
|
Post |
| Taxable amount of support payments received |
128
|
Pre |
No |
Post |
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. |
129
|
Pre |
|
Post |
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. |
129
|
| No |
No |
Post |
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. |
129
|
No |
No |
Post |
| Other income |
130
|
Pre |
|
Post |
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) |
135
|
Pre |
|
Post |
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) |
137
|
Pre |
|
Post |
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) |
139
|
Pre |
|
Post |
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) |
141
|
Pre |
|
Post |
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) |
143
|
Pre |
|
Post |
| Workers' compensation benefits (box 10 of the T5007
slip) |
144
|
Pre |
No |
Post |
Social assistance payments
(When determining the higher net income, each taxation year is
considered separately.) |
145
|
Pre |
No |
Post |
Net federal supplements (box 21 of the T4A(OAS)
slip)
(OAS is deemed received the last day of the month.) |
146
|
Pre |
No |
Post |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy. |
| Step 3 - Net income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Pension adjustment (box 52 of all T4 slips and box 034 of
all T4A slips) |
206
|
Pre |
No |
Pre+Post |
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. |
207
|
Pre |
|
Post |
RRSP/pooled registered pension plan (PRPP) deduction
(Schedule 7)
Pre-bankruptcy = Not allow a claim for HBP/LLP repayment on a
pre-bankruptcy return. |
208
|
Pre |
No |
Post |
| PRPP employer contributions (amount from your PRPP
contribution receipts) |
205
|
Pre |
No |
Post |
| Deduction for elected split-pension amount (T1032) |
210
|
Pre |
No |
Post |
| Annual union, professional, or like dues (box 44 of all T4
slips, and receipts |
212
|
Pre |
No |
Post |
| Universal child care benefit repayment (box 12 of all RC62
slips) |
213
|
Pre |
No |
Post |
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.) |
214
|
Pre |
No |
Post |
| Disability supports deduction |
215
|
Pre |
No |
Post |
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. |
217
|
Pre |
|
Post |
| Moving expenses (T1M) |
219
|
Pre |
No |
Post |
| Allowable deduction for support payments made |
220
|
Pre |
No |
Post |
| Carrying charges and interest expenses (Schedule 4) |
221
|
Pre |
No |
Post |
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. |
222
|
Pre |
|
Post |
| Exploration and development expenses (T1229) |
224
|
Pre |
No |
Post |
| Other employment expenses |
229
|
Pre |
No |
Post |
| Clergy residence deduction |
231
|
Pre |
No |
Post |
| Other deductions |
232
|
Pre |
No |
Post |
Social benefits repayment
(Amount is to be calculated independently for each of the
taxation years.) |
235
|
Pre |
No |
Post |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy. |
| Step 4 - Taxable income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Canadian Forces personnel and police deduction (box 43 of
all T4 slips) |
244
|
Pre |
No |
Post |
| Employee home relocation loan deduction (box 37 of all T4
slips) |
248
|
Pre |
No |
Post |
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. |
249
|
Pre |
|
Post |
| Other payments deduction |
250
|
Pre |
No |
Post |
| Limited partnership losses of other years |
251
|
Pre |
|
No |
| Non-capital losses of other years |
252
|
Pre |
|
No |
| Net capital losses of other years |
253
|
Pre |
|
No |
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.) |
254
|
Pre |
|
Post |
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.) |
255
|
Pre |
No |
Post |
| Additional deductions |
256
|
Pre |
No |
Post |
| Step 5 - Federal tax and provincial or territorial
tax |
| The total amount
calculated for the pre- and post-bankruptcy periods cannot exceed
the maximum amount allowable for the calendar year. |
| Schedule 1 - Step 1 - Federal non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
300
|
%Pre |
No |
%Post |
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. |
301
|
%Pre |
No |
Minus Pre |
Spouse or common-law partner amount (Schedule 5)
(Note: Use the spouse's net income for the calendar
year.) |
303
|
%Pre |
No |
Minus Pre |
Canada caregiver amount for spouse or common-law partner, or
eligible dependant age 18 or older (Schedule 5)
(Note: Use net income for the calendar year.) |
304
|
%Pre |
No |
Minus Pre |
Amount for an eligible dependant (Schedule 5)
(Note: Use the dependant's net income for the taxation
year.) |
305
|
%Pre |
No |
Minus Pre |
| Canada caregiver amount for other infirm dependants age 18 or
older (Schedule 5) |
307
|
%Pre |
No |
%Post |
| Amount for children born in 1997 or later |
367
|
%Pre |
No |
%Post |
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. |
308
|
Pre |
|
Minus Pre |
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. |
310
|
Pre |
|
Minus Pre |
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. |
312
|
Pre |
|
Minus Pre |
| Employment insurance premiums: on self-employment and other
eligible earnings (Schedule 13) |
317
|
Pre |
|
Minus Pre |
| Provincial parental insurance plan (PPIP) premiums paid
(amount from box 55 of all T4 slips) |
375
|
Pre |
No |
Minus Pre |
| PPIP premiums payable on employment income (Schedule
10) |
376
|
Pre |
No |
Minus Pre |
| PPIP premiums payable on self-employment income (Schedule
10) |
378
|
Pre |
No |
Minus Pre |
Volunteer firefighters' amount
Search and rescue volunteers amount |
362
395
|
Pre |
No |
Minus Pre |
| Canada employment amount |
363
|
Pre |
No |
Minus Pre |
| Public transit amount |
364
|
Pre |
No |
Post |
| Home accessibility expenses (Schedule 12) |
398
|
Pre |
No |
Post |
| Home buyers' amount |
369
|
Pre |
No |
Post |
| Adoption expenses |
313
|
Pre |
No |
Post |
| Pension income amount |
314
|
Pre |
No |
Minus Pre |
| Disability amount (for self) |
316
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
318
|
%Pre |
No |
%Post |
Interest paid on your student loans
Post-bankruptcy = Any balance of unused interest paid on your
student loans are deemed to be nil. |
319
|
Pre |
No |
Post |
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. |
323
|
Pre |
|
Post |
| Tuition, education, and textbook amounts transferred from a
child |
324
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner
(Schedule 2) |
326
|
%Pre |
No |
%Post |
Medical expenses
(There is no pro-ration of the medical expense threshold (3% of net
income). Each taxation year rates the full medical expense
threshold.)
Post-bankruptcy = Nothing prevents to choose a 12-month period
ending after the date of bankruptcy to include medical expenses
paid before the bankruptcy. |
330
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
331
|
Pre |
No |
Post |
Donations and gifts (Schedule 9)
Pre-bankruptcy = Contributions from previous years can only be
deducted on the pre-bankruptcy return. |
349
|
Pre |
|
Post |
| Schedule 1 - Step 3 - Net federal tax |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Federal tax on split income (T1206) |
424
|
Pre |
No |
Post |
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. |
425
|
Pre |
|
Post |
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. |
427
|
Pre |
No |
Post |
| Federal foreign tax credit (T2209) |
405
|
Pre |
No |
Post |
Federal political contribution tax credit
(The total deduction on all returns cannot exceed the maximum
allowable credit for the calendar year.) |
410
|
Pre |
No |
Minus Pre |
| Investment tax credit (T2038(IND)) |
412
|
Pre |
|
Post |
Labour-sponsored funds tax credit
(The total deduction on all returns cannot exceed the maximum
allowable credit for the calendar year.) |
414
|
Pre |
No |
Minus Pre |
| Federal tax before inclusion of WITB advance payments and
additional tax on RESP accumulated income payments |
417
|
Pre |
|
Post |
| Working Income Tax Benefit advance payment received |
415
|
No |
No |
Post |
| Special taxes |
418
|
Pre |
|
Post |
| Step 6 - Refund or balance owing |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| CPP contributions payable on self-employment and other earnings
(Schedule 8 or Form RC381, whichever applies) |
421
|
Pre |
|
Post |
| Employment insurance premiums payable on self-employment and
other eligible earnings (Schedule 13) |
430
|
Pre |
No |
Post |
| Social benefits repayment |
422
|
Pre |
No |
Post |
| Provincial or territorial tax (Form 428) |
428
|
Pre |
|
Post |
| Yukon First Nations tax |
432
|
Pre |
|
Post |
| Total payable |
435
|
Pre |
|
Post |
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) |
437
|
Pre |
|
Post |
| Tax transfer for residents of Quebec |
438
|
Pre |
|
Post |
| Refundable Quebec abatement |
440
|
Pre |
|
Post |
| Federal refundable First Nations abatement |
441
|
Pre |
|
Post |
CPP overpayment
Post-bankruptcy = The CPP overpayment for the calendar year is
calculated and allowed on the post-bankruptcy return. |
448
|
No |
No |
Pre+Post |
Employment Insurance overpayment
Post-bankruptcy = The EI overpayment for the calendar year is
calculated and allowed on the post-bankruptcy return. |
450
|
No |
No |
Pre+Post |
Net Employment Insurance overpayment
Post-bankruptcy = The EI overpayment for the calendar year is
calculated and allowed on the post-bankruptcy return. |
451
|
No |
No |
Pre+Post |
Refundable medical expense supplement
Post-bankruptcy = Only for allowable medical expenses paid in the
post period. |
452
|
No |
No |
Post |
| Working Income Tax Benefit (WITB) (Schedule 6) |
453
|
No |
No |
Pre+Post |
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. |
454
|
Pre |
Yes |
No |
| Part XII2 trust tax credit (box 38 of all T3 slips) |
456
|
Pre |
No |
Post |
Employee and partner GST/HST rebate (GST370)
(Only one application can be made in respect of a calendar
year.) |
457
|
Pre or Post |
No |
Pre or Post |
| Eligible educator school Supply tax credit |
469
|
Pre |
No |
Post |
| Tax paid by instalments |
476
|
Pre |
No |
Post |
| Provincial and territorial credits (Form 479) |
479
|
Pre |
|
Post |
| Other |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| GST/HST credit application |
|
No |
No |
Pre+Post |
| Child tax benefits |
|
No |
No |
Pre+Post |
| 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. |
| Schedule 7 - RRSP and PRPP Unused Contributions,
Transfers, and HBP or LLP Activities |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Repayment under the HBP |
246
|
No |
No |
Post |
| Repayment under the LLP |
262
|
No |
No |
Post |
|
Newfoundland and Labrador |
| NL428 - Step 1 - Newfoundland and Labrador
non-refundable tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Volunteer firefighters' amount |
5830
|
Pre |
No |
Post |
| Child care amount |
5831
|
Pre |
No |
Post |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| NL428 - Step 3 - Newfoundland and Labrador
tax |
| Newfoundland and Labrador tax on split income from Form
T1206 |
6151
|
Pre |
No |
Post |
| Newfoundland and Labrador dividend tax credit |
6152
|
Pre |
No |
Post |
| Newfoundland and Labrador minimum tax carryover |
6154
|
Pre |
No |
Post |
| Newfoundland and Labrador additional tax for minimum tax
purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Political contribution tax credit
|
6175
|
Pre |
No |
Post |
| Direct equity tax credit (T1272) |
|
Pre |
No |
Post |
| NL resort property investment tax credit
(RPITC)(T1297) |
|
Pre |
No |
Post |
| NL venture capital tax credit (NL VCTC) |
6190
|
Pre |
No |
Post |
| Newfoundland and Labrador low-income tax reduction
|
|
No |
No |
Pre+Post |
| NL428 - Step 4 - Temporary deficit reduction
levy |
| Temporary deficit reduction levy
|
|
Pre |
No |
Post |
| Prince
Edward Island |
| PE428 - Step 1 - Prince Edward Island
non-refundable tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
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. |
5823
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Teacher school supply amount |
5850
|
Pre |
No |
Minus Pre |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| PE428 - Step 3 - Prince Edward Island tax |
| Prince Edward Island tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Prince Edward Island dividend tax credit |
6152
|
Pre |
No |
Post |
| Prince Edward Island minimum tax carryover |
6154
|
Pre |
No |
Post |
| Prince Edward Island additional tax for minimum tax
purposes |
|
Pre |
No |
Post |
| P.E.I surtax
|
|
Pre |
|
Post |
| Prince Edward Island low-income tax reduction
|
|
No |
No |
Pre+Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Political contribution tax credit
|
6338
|
Pre |
No |
Post |
| Equity tax credit
|
6350
|
Pre |
No |
Post |
| Prince Edward Island volunteer firefighter tax
credit |
| Volunteer firefighter tax credit |
6351
|
Pre |
No |
Minus Pre |
| Nova
Scotia |
| NS428 - Step 1 - Nova Scotia non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
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. |
5823
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Sport and recreational expenses for children |
5849
|
Pre |
No |
Minus Pre |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| NS428 - Step 3 - Nova Scotia tax |
| Nova Scotia tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Nova Scotia dividend tax credit |
6152
|
Pre |
No |
Post |
| Nova Scotia minimum tax carryover |
6154
|
Pre |
No |
Post |
| Nova Scotia additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Nova Scotia low-income tax reduction
|
|
No |
No |
Pre+Post |
| Political contribution tax credit
|
6210
|
Pre |
No |
Post |
| Food bank tax credit for farmers
|
6098
|
Pre |
No |
Post |
| Labour-sponsored venture capital tax credits
|
6238
|
Pre |
No |
Post |
| Equity tax credit (T1285) |
|
Pre |
No |
Post |
| Age tax credit
|
|
Pre |
No |
Post |
| Nova Scotia volunteer firefighters and ground
search and rescue tax credit |
| Nova Scotia volunteer firefighters and ground search and rescue
tax credit |
6228
|
No |
No |
Post |
| New
Brunswick |
| NB428 - Step 1 - New Brunswick non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| NB428 - Step 3 - New Brunswick tax |
| New Brunswick tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| New Brunswick dividend tax credit |
6152
|
Pre |
No |
Post |
| New Brunswick minimum tax carryover |
6154
|
Pre |
No |
Post |
| New Brunswick additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| NB428 - Step 4 - low-income tax reduction |
| New Brunswick low-income tax reduction |
|
No |
No |
Pre+Post |
| NB428 - Step 5 - New Brunswick tax credits |
| Political contribution tax credit
|
6155
|
Pre |
No |
Post |
| Labour-sponsored venture capital fund tax credit
|
6167
|
Pre |
No |
Post |
| Small business investor tax credit (T1258) |
|
Pre |
No |
Post |
| New
Brunswick refundable tax 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 |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Ontario caregiver amount |
5819
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| ON428 - Step 3 - Ontario tax |
| Ontario tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Ontario minimum tax carryover |
6154
|
Pre |
No |
Post |
| Ontario surtax
|
|
Pre |
|
Post |
| Ontario dividend tax credit
|
6152
|
Pre |
No |
Post |
| Ontario additional tax for minimum tax purposes
|
|
Pre |
No |
Post |
| ON428 - Step 4 - Ontario tax reduction |
| Ontario Tax Reduction |
|
No |
No |
Pre+Post |
| ON428 - Step 5 - Ontario foreign tax credit |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| ON428 - Step 6 - Community food program donation
tax credit for farmers |
| 6098 - Community food program donation tax credit for
farmers |
6098
|
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
|
| Ontario seniors' public transit tax credit |
6305
|
Pre |
No |
Minus Pre |
| Ontario political contribution tax credit |
6310
|
No |
No |
Pre+Post |
| Ontario focused flow-through share tax credit |
6266
|
No |
No |
Post |
| Ontario apprenticeship training tax credit |
6322
|
Pre |
No |
Post |
| Ontario co-operative education tax credit |
6320
|
Pre |
No |
Post |
| ON-BEN - Application for the Ontario trillium
benefit and the Ontario senior homeowner' property tax grant
|
| Student residence |
6114
|
No |
No |
Pre+Post |
| Rent paid in Ontario for the current tax year |
6110
|
No |
No |
Pre+Post |
| Property tax paid in Ontario for the current tax year |
6112
|
No |
No |
Pre+Post |
| Home energy cost paid for principal residence on a reserve in
Ontario for the current tax year |
6121
|
No |
No |
Pre+Post |
| Amount paid for accommodation in a public long-term care home
in Ontario for the current tax year |
6123
|
No |
No |
Pre+Post |
|
Manitoba |
| MB428 - Step 1 - Manitoba non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Volunteer firefighters' amount |
5830
|
Pre |
No |
Minus Pre |
| Search and rescue volunteers' amount |
5845
|
Pre |
No |
Minus Pre |
| Fitness amount |
5839
|
Pre |
No |
Post |
| Children's arts amount |
5841
|
Pre |
No |
Post |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
Family tax benefit (MB428-A)
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire calendar year must be used. |
6147
|
%Pre |
No |
Minus Pre |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| MB428 - Step 3 - Manitoba tax |
| Manitoba tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Manitoba dividend tax credit |
6152
|
Pre |
No |
Post |
| Manitoba minimum tax carryover |
6154
|
Pre |
No |
Post |
| Manitoba additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Political contribution tax credit
|
6140
|
Pre |
No |
Post |
| Labour-sponsored funds tax credit |
6080
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Manitoba community enterprise development tax credit
(T1256) |
6085
|
Pre |
No |
Post |
| Manitoba small business venture capital tax credit
(T1256-1) |
6092
|
Pre |
No |
Post |
| Manitoba employee share purchase tax credit
(T1256-2) |
6096
|
Pre |
No |
Post |
| Manitoba Mineral Exploration Tax Credit (T1241) |
6083
|
Pre |
No |
Post |
| Manitoba tuition fee income tax rebate (T1005) |
6086
|
Pre |
No |
Post |
| MB479 -
Manitoba credits
|
Personal tax credit
Pre-bankruptcy = For pre-bankruptcy returns, do not prorate the
personal tax credit (lines 7 to 16).
Pre-bankruptcy = The post bankruptcy adjusted net income will be
taken into consideration for calculating the Manitoba personal tax
credit) |
6105
|
Pre |
No |
Minus Pre |
| Education property tax credit |
6116
|
Pre |
No |
Post |
| School tax credit for homeowners |
6124
|
Pre |
No |
Post |
| Primary caregiver tax credit |
6125
|
Pre |
No |
Post |
| Eligible tuition fees |
6145
|
%Pre |
No |
%Post |
| Eligible medical expenses for fertility treatments |
6146
|
%Pre |
No |
%Post |
| Co-op education and apprenticeship tax credit |
6131
|
Pre |
No |
Post |
| Manitoba Odour-Control Tax Credit (Individuals)
(T4164) |
6134
|
Pre |
No |
Post |
| Nutrient management tax credit |
6136
|
Pre |
No |
Post |
| Green energy equipment tax credit (purchaser) |
6138
|
Pre |
No |
Post |
| Green energy equipment tax credit (manufacturer) |
6139
|
Pre |
No |
Post |
| Book Publishing Tax Credit (Individuals) (T1299) |
6143
|
Pre |
No |
Post |
| Cultural industries printing tax credit |
6148
|
Pre |
No |
Post |
| Manitoba community enterprise development tax credit
(T1256) |
6135
|
Pre |
No |
Post |
| Manitoba employee share purchase tax credit
(T1256-2) |
6137
|
Pre |
No |
Post |
|
Saskatchewan |
| SK428 - Step 1 - Saskatchewan non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Amount for dependent children born in 1997 or later |
5821
|
%Pre |
No |
%Post |
| Senior supplementary amount |
5822
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Home buyers' amount |
5837
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| SK428 - Step 3 - Saskatchewan tax |
| Saskatchewan farm and small business capital gains tax credit
from Form T1237 |
6355
|
Pre |
No |
Post |
| Saskatchewan tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Saskatchewan dividend tax credit |
6152
|
Pre |
No |
Post |
| Saskatchewan minimum tax carryover |
6154
|
Pre |
No |
Post |
| Saskatchewan additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Political contribution tax credit
|
6368
|
Pre |
No |
Post |
| Labour-sponsored venture capital tax credit
|
6374
|
Pre |
No |
Post |
| Unused one-time trade |
|
Pre |
No |
Post |
| Saskatchewan mineral exploration tax credit
|
6360
|
Pre |
No |
Post |
| Saskatchewan graduate tuition tax credit
(RC360) |
6364
|
Pre |
No |
Post |
|
Alberta |
| AB428 - Alberta non-refundable tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| AB428 - Step 3 - Alberta tax |
| Alberta tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Alberta dividend tax credit |
6152
|
Pre |
No |
Post |
| Alberta minimum tax carryover |
6154
|
Pre |
No |
Post |
| Alberta additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Alberta political contributions tax credit |
| Alberta political contributions made in the current tax year
from the official receipt called Annual Contribution |
6003
|
Pre |
No |
Post |
| Alberta political contributions made in the current tax year
from the official receipt called Senatorial Selection Campaign
Contribution |
6004
|
Pre |
No |
Post |
| Alberta investor tax credit |
| Tax credit amounts shown on your investor tax credit
certificates for shares acquired in 2017 |
6007
|
Pre |
No |
Post |
| Tax credit amounts shown on your investor tax credit
certificates for shares purchased during the first 60 days of 2018
that you elect to claim in 2017 |
6008
|
Pre |
No |
Post |
| British
Columbia |
| BC428 - Step 1 - British Columbia non-refundable
tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Children's fitness amount |
5838
|
Pre |
No |
Post |
| Children's fitness equipment amount (50% of amount from line
5838) |
5842
|
Pre |
No |
Post |
| Children's arts amount |
5841
|
Pre |
No |
Post |
| Back-to-school amount |
5846
|
%Pre |
No |
%Post |
| Education coaching amount |
5843
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| BC428 - Step 3 - British Columbia tax |
| British Columbia tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| British Columbia dividend tax credit |
6152
|
Pre |
No |
Post |
| British Columbia minimum tax carryover |
6154
|
Pre |
No |
Post |
| British Columbia additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| BC tax reduction - Basic reduction |
|
%Pre |
No |
%Post |
| Logging tax credit from Form FIN 542S/FIN 542P |
|
Pre |
No |
Post |
| British Columbia political tax credit
|
6040
|
Pre |
No |
Post |
| British Columbia employee investment tax credits
|
6045
6047
|
Pre |
No |
Post |
| British-Columbia mining flow-through share tax credit
(T1231) |
6881
|
Pre |
No |
Post |
| BC479 -
British Columbia credits
|
| British Columbia Sales tax credit |
|
No |
No |
Pre+Post |
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) |
6048
|
Pre |
No |
Post |
| British Columbia venture capital tax credit |
6049
6050
|
Pre |
No |
Post |
| British Columbia mining exploration tax credit
(T88) |
6051
|
Pre |
No |
Post |
| British Columbia training tax credit for individuals
(T1014) |
6055
|
Pre |
No |
Post |
| British Columbia training tax credit for employers
(T1014-1) |
6056
|
Pre |
No |
Post |
| Shipbuilding and ship repair industry tax credit
(T1014-2) |
6063
|
Pre |
No |
Post |
| Yukon |
| YT428 - Step 1 - Yukon non-refundable tax
credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Caregiver amount for spouse or common-law partner, or eligible
dependant age 18 or older (amount from line 304 of your federal
Schedule 1) |
5814
|
%Pre |
No |
%Post |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Caregiver amount for infirm dependants age 18 or older(amount
from line 307 of your federal Schedule 1) |
5818
|
%Pre |
No |
%Post |
| Family caregiver amount for children under 18 years of age
(amount from line 367 of your federal Schedule 1) |
5825
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Canada employment amount |
5834
|
Pre |
No |
Minus Pre |
| Public transit amount |
5835
|
Pre |
No |
Post |
| Children's arts amount |
5841
|
Pre |
No |
Post |
| Adoption expenses |
5833
|
Pre |
No |
Post |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| YT428 - Step 3 - Yukon tax |
| Yukon tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Yukon dividend tax credit |
6152
|
Pre |
No |
Post |
| Yukon minimum tax carryover |
6154
|
Pre |
No |
Post |
| Yukon additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Yukon political contribution tax credit
|
6385
|
Pre |
No |
Post |
| YT479 -
Yukon credits
|
| Children's fitness amount tax credit |
6392
|
Pre |
No |
Post |
| Small business investment tax credit |
6387
|
Pre |
No |
Post |
| Labour-sponsored Venture Capital Corporation Tax Credit |
6383
|
Pre |
No |
Post |
| Research and development tax credit |
6389
|
Pre |
No |
Post |
| Yukon First Nations income tax credit |
6386
|
Pre |
No |
Post |
| Northwest
Territories |
| NT428 - Step 1 - Northwest Territories
non-refundable tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| NT428 - Step 3 - Northwest Territories tax |
| Northwest Territories tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Northwest Territories dividend tax credit |
6152
|
Pre |
No |
Post |
| Northwest Territories minimum tax carryover |
6154
|
Pre |
No |
Post |
| Northwest Territories additional tax for minimum tax
purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Political contribution tax credit
|
6255
|
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 |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
5804
|
%Pre |
No |
%Post |
Age amount
Pre-bankruptcy = For pre-bankruptcy returns, the net income for the
entire year must be used. |
5808
|
%Pre |
No |
Minus Pre |
| Spouse or common-law partner amount |
5812
|
%Pre |
No |
Minus Pre |
| Amount for an eligible dependant |
5816
|
%Pre |
No |
Minus Pre |
| Amount for infirm dependants age 18 or older |
5820
|
%Pre |
No |
%Post |
| Amount for young children |
5823
|
%Pre |
No |
%Post |
| Canada or Quebec Pension Plan contributions |
5824
|
Pre |
No |
Minus Pre |
| Canada Pension Plan contributions payable on self-employment
earnings and other earnings |
5828
|
Pre |
No |
Minus Pre |
| Employment insurance premiums |
5832
|
Pre |
No |
Minus Pre |
| Employment insurance premiums on self-employment and other
eligible earnings |
5829
|
Pre |
No |
Minus Pre |
| Pension income amount |
5836
|
Pre |
No |
Minus Pre |
| Caregiver amount |
5840
|
%Pre |
No |
%Post |
| Disability amount |
5844
|
%Pre |
No |
%Post |
| Disability amount transferred from a dependant |
5848
|
%Pre |
No |
%Post |
| Interest paid on student loans |
5852
|
Pre |
No |
Post |
| Tuition and education amounts |
5856
|
Pre |
No |
Post |
| Tuition and education amounts transferred from a child |
5860
|
%Pre |
No |
Minus Pre |
| Amounts transferred from your spouse or common-law partner |
5864
|
%Pre |
No |
%Post |
| Medical expenses for self, spouse or common-law partner, and
your dependent children under 18 years of age |
5868
|
Pre |
No |
Post |
| Allowable amount of medical expenses for other dependants |
5872
|
Pre |
No |
Post |
| Donations and gifts |
5896
|
Pre |
|
Post |
| NU428 - Step 3 - Nunavut tax |
| Nunavut tax on split income from Form T1206 |
6151
|
Pre |
No |
Post |
| Nunavut dividend tax credit |
6152
|
Pre |
No |
Post |
| Nunavut minimum tax carryover |
6154
|
Pre |
No |
Post |
| Nunavut additional tax for minimum tax purposes |
|
Pre |
No |
Post |
| Provincial foreign tax credit from Form T2036 |
|
Pre |
No |
Post |
| Volunteer firefighters tax credit |
6229
|
Pre |
No |
Post |
| NU479 -
Nunavut credits
|
| Cost of living tax credit |
|
No |
No |
Post |
| Political contribution tax credit |
6391
|
Pre |
No |
Post |
| Quebec TP1
return |
| For pre-bankruptcy
returns, all income reported is from January 1st of the taxation
year to the day before the date of bankruptcy |
| Total income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| CPP contribution |
96
|
Pre |
|
Post |
| Pensionable earnings (CPP) |
96.1
|
Pre |
|
Post |
| QPIP premium, RL-1 slip, box H |
97
|
Pre |
|
Post |
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.) |
98
|
Pre |
|
Post |
| Pensionable salary or wages (QPP), RL-1 slip, box G |
98.1
|
Pre |
|
Post |
| Commissions received, RL-1 slip, box M |
100
|
Pre |
|
Post |
| Taxable benefit included on line 101 below on which no QPP
contribution was withheld |
102
|
Pre |
|
Post |
| |
| Employment income, RL-1 slip, box A |
101
|
Pre |
|
Post |
| Correction of employment income, if you received an RL-22
slip |
105
|
Pre |
|
Post |
| Other employment income |
107
|
Pre |
|
Post |
| Parental insurance benefits, RL-6 slip, box A |
110
|
Pre |
|
Post |
| Employment Insurance benefits, T4E slip |
111
|
Pre |
|
Post |
| Old Age Security pension, T4A(OAS) slip |
114
|
Pre |
|
Post |
| QPP or CPP benefits, RL-2 slip, box C |
119
|
Pre |
|
Post |
| Payments from a pension plan, payments from an RRSP, a RRIF, a
PRPP/VRSP or a DPSP, or annuities |
122
|
Pre |
|
Post |
| Retirement income transferred by your spouse |
123
|
No |
No |
Post |
| Taxable amount of Dividends from taxable Canadian
corporations |
128
|
Pre |
|
Post |
| Interest and other investment income |
130
|
Pre |
|
Post |
| Net rental income (TP-128) |
136
|
Pre |
|
Post |
| Taxable capital gains (Schedule G) |
139
|
Pre |
|
Post |
| Taxable support payments received |
142
|
Pre |
|
Post |
| Social assistance payments, RL-5 slip, box A, and
similar financial assistance, RL-5 slip, box B |
147
|
Pre |
|
Post |
| Income replacement indemnities and net federal supplements |
148
|
Pre |
|
Post |
| Other income |
154
|
Pre |
|
Post |
| Business income. Schedule L |
164
|
Pre |
|
Post |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy |
| Net income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
Deduction for workers
(The taxpayer is entitled in each of the pre- and
post-bankruptcy returns to a deduction up to the maximum
amount.) |
201
|
Pre |
No |
Post |
| Registered pension plan (RPP) deduction, RL-1 slip, box
D |
205
|
Pre |
|
Post |
| Employment expenses and deductions |
207
|
Pre |
|
Post |
| RRSP or PRPP/VRSP deduction |
214
|
Pre |
|
Post |
| Support payments made (deductible amount) |
225
|
Pre |
|
Post |
| Moving expenses (TP-348) |
228
|
Pre |
|
Post |
| Carrying charges and interest expenses |
231
|
Pre |
|
Post |
| Allowable business investment loss (TP-232.1) |
234
|
Pre |
|
Post |
| Deduction for residents of designated remote areas
(TP-350.1) |
236
|
Pre |
|
Post |
| Deduction for exploration and development expenses |
241
|
Pre |
|
Post |
| Deduction for retirement income transferred to your spouse
(Schedule Q) |
245
|
Pre |
|
Post |
| Deduction for a repayment of amounts overpaid to you |
246
|
Pre |
|
Post |
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.) |
248
|
Pre |
|
Post |
| Other deductions |
250
|
Pre |
|
Post |
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. |
252
|
Pre |
|
No |
| Adjustment of investment expenses (Schedule N) |
260
|
Pre |
|
Post |
| For pre-bankruptcy
returns, all deductions reported must be from January 1st of the
taxation year to the day before the date of bankruptcy |
| Taxable income |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Adjustment of deductions |
276
|
Pre |
|
Post |
| Universal Child Care Benefit and income from a registered
disability savings plan |
278
|
Pre |
|
Post |
| Deductions for strategic investments |
287
|
Pre |
|
Post |
| Non-capital losses from other years |
289
|
Pre |
|
No |
| Net capital losses from other years |
290
|
Pre |
|
No |
| Capital gains deduction |
292
|
Pre |
|
Post |
| Deduction for an Indian |
293
|
Pre |
|
Post |
| Deductions for certain income |
295
|
Pre |
|
Post |
| Miscellaneous deductions |
297
|
Pre |
|
Post |
| Non-refundable tax credits |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Basic personal amount |
350
|
%Pre |
No |
%Post |
| Adjustment for income replacement indemnities |
358
|
%Pre |
|
%Post |
| Age amount, amount for a person living alone and amount for
retirement income (Schedule B) |
361
|
No |
No |
Pre+Post |
| Amount for dependants and amount transferred by a child 18 or
over enrolled in post-secondary studies (Schedule A) |
367
|
Pre |
No |
Post |
| Amount for a severe and prolonged impairment in mental or
physical functions |
376
|
%Pre |
No |
%Post |
| Tax credit for expenses for medical services not available in
your area |
378
|
Pre |
|
Post |
| Tax credit for medical expenses (Schedule B) |
381
|
No |
No |
Pre+Post |
Tax credit for interest paid on a student loan (Schedule
M)
Post-bankruptcy = You cannot claim a tax credit for amounts paid
before the bankruptcy. |
385
|
Pre |
|
Post |
| Tax credit for firefighters |
390
|
Pre |
No |
Minus Pre |
Tax credit for workers aged 63 or more
(The portion of eligible work income must be prorated according
to the number of days.) |
391
|
%Pre |
No |
%Post |
| Tax credit for graduates working in remote resource regions
(TP-776.1.ND) |
392
|
No |
No |
Pre+Post |
Tax credits for donations and gifts (Schedule V)
Post-bankruptcy = You cannot claim a tax credit for amounts paid
before the bankruptcy. |
395
|
Pre |
|
Post |
| Tax credit for union, professional or other dues |
397
|
Pre |
|
Post |
Tax credit for tuition or examination fees (Schedule
T)
Post-bankruptcy = You cannot claim a tax credit for amounts paid
before the bankruptcy. |
398
|
Pre |
|
Post |
| Tax credit for tuition or examination fees transferred by a
child |
398.1
|
%Pre |
No |
%Post |
| Income tax and contributions |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Income tax on taxable income (form TP-22 or TP-25 if
applicable) |
401
|
Pre |
|
Post |
| Tax credit for contributions to authorized Québec political
parties |
414
|
Pre |
|
Post |
| Dividend tax credit |
415
|
Pre |
|
Post |
| Tax credit for Capital régional/Desjardins et coopératif
Desjardins shares, RL-26 slip, box B |
422
|
No |
No |
Pre+Post |
| Tax credit for a labour-sponsored fund |
424
|
Pre |
|
Post |
| Credits transferred from one spouse to the other |
431
|
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 |
Additional subsidized childcare contribution
(You are required to take your family income for the entire
year, the income before and after the bankruptcy.)
Pre-bankruptcy = (The additional subsidized childcare contribution
will be calculated according to the number of days entered in the
pre-bankruptcy.)
Post-bankruptcy = (The additional subsidized childcare contribution
will be calculated according to the number of days entered in the
post-bankruptcy.) |
434
|
Pre |
No |
Post |
| Annual registration fee for the enterprise register |
438
|
No |
No |
Post |
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.) |
439
|
Pre |
No |
Minus Pre |
| Advance payments of tax credits. RL-19 slip, box A, B, C or
D |
441
|
No |
No |
Post |
| Special taxes |
443
|
Pre |
|
Post |
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.) |
445
|
Pre |
|
Minus Pre |
Contribution to the health services fund (Schedule
F)
Post-bankruptcy = (See the worksheet.) |
446
|
Pre |
No |
Minus Pre |
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.) |
447
|
No |
No |
%Post |
| Refund or balance due |
Return
type |
|
Subject |
Line |
Pre-bankruptcy |
Trustee |
Post-bankruptcy |
| Québec income tax withheld at source, as shown on your RL slips
or other information slips |
451
|
Pre |
|
Post |
| Amount from line 58 of your Schedule Q |
451.1
|
Pre |
No |
Post |
| Québec income tax withholding transferred by your spouse |
451.3
|
Pre |
No |
Post |
| QPP or CPP overpayment |
452
|
No |
No |
Pre+Post |
| Income tax paid in instalments |
453
|
Pre |
|
Post |
| Transferable portion of the income tax withheld for another
province |
454
|
Pre |
|
Post |
| Tax credit for child-care expenses (Schedule C) |
455
|
No |
No |
Pre+Post |
| Tax credit respecting the work premium (Schedule P) |
456
|
No |
No |
Pre+Post |
| QPIP overpayment |
457
|
No |
No |
Pre+Post |
| Tax credit for home-support services for seniors (Schedule
J) |
458
|
No |
No |
Pre+Post |
| QST rebate for employees and partners |
459
|
Pre |
|
Post |
| Tax credit for tax shield |
460
|
No |
No |
Pre+Post |
| Other credits: |
| [ 01 ] - Refundable tax credit for medical expenses
(Schedule B) |
462
|
No |
No |
Pre+Post |
| [ 02 ] - Tax credit for caregivers (Schedule
H) |
462
|
No |
No |
Pre+Post |
| [ 03 ] - Tax credit for taxi drivers and taxi owners
(TP-1029.9) |
462
|
No |
No |
Pre+Post |
| [ 05 ] - Property tax refund for forest producers
(Schedule E) |
462
|
No |
No |
Pre+Post |
| [ 06 ] - Tax credit for adoption expenses
(TP-1029.8.63) |
462
|
No |
No |
Pre+Post |
| [ 07 ] - Tax credit for an on-the-job training period
(TP-1029.8.33.6) |
462
|
Pre |
|
Post |
| [ 08 ] - Tax credit for the repayment of benefits |
462
|
Pre |
|
Post |
| [ 09 ] - Tax credit for income tax paid by an
environmental trust |
462
|
Pre |
|
Post |
| [ 10 ] - Tax credit for the reporting of tips
(TP-1029.8.33.13) |
462
|
Pre |
|
Post |
| [ 11 ] - Tax credit for the treatment of infertility
(TP-1029.8.66.2) |
462
|
No |
No |
Pre+Post |
| [ 15 ] - Tax credit for scientific research and
experimental development |
462
|
Pre |
|
Post |
| [ 18 ] - Tax credit for a top-level athlete |
462
|
No |
No |
Pre+Post |
| [ 19 ] - Tax credit for income from an income-averaging
annuity for artists |
462
|
Pre |
|
Post |
| [ 20 ] - Tax credit for volunteer respite services |
462
|
No |
No |
Pre+Post |
| [ 21 ] - Tax credit for respite of caregivers
(Schedule O) |
462
|
No |
No |
Pre+Post |
| [ 24 ] - Tax credit for expenses incurred by a senior to
maintain its autonomy Schedule B) |
462
|
No |
No |
Pre+Post |
| [ 25 ] - Tax credit for children's activities |
462
|
No |
No |
Pre+Post |
| [ 28 ] - Tax credit for senior's activities |
462
|
No |
No |
Pre+Post |
| [ 29 ] - Tax credit for grant for seniors to offset a
municipal tax increase (TP-1029.TM) |
462
|
No |
No |
Pre+Post |
| [ 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) |
462
|
No |
No |
Post |
| [ 32 ] - Tax credit for RenoVert renovation
(TP-1029.8.RV) |
462
|
No |
No |
Post |
| [ 33 ] - Tax credit for the upgrading of residential
waste water treatment systems (TP-1029.AE) |
462
|
No |
No |
Post |
| [ 34 ] - Tax credit for the restoration of secondary
residences (TP-1029.RE) |
462
|
No |
No |
Post |
| Financial compensation for home-support services |
466
|
No |
No |
Pre+Post |
| Refund |
| Accelerated refund |
480
|
No |
No |
Post |
| Other |
| Solidarity tax credit |
|
No |
No |
Post |
