DT Max - Processing rules for bankruptcy returns (2022)

Processing rules for bankruptcy returns (2022)

Bankruptcy returns
General rules
Paragraphs 118.95(a) and (b) indicates that the credit being claim should be allocated on a reasonable basis.
The non-refundable tax credits are calculated on a pro-rata basis (except for those credit that are based on expenditures or the receipt of certain types of income during the period). The personal tax credits described in paragraph 118.95(b) are prorated based on the number of days in the taxation year.
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. All income earned by the bankrupt during this period should be included on the tax return. The trustee is responsible for the filing of this return, which is due April 30th of the year following the year of bankruptcy. This period is considered to be a complete taxation year.
Trustee return (In-bankruptcy 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. The trustee is responsible for the filing of this return and is due within 90 days from the end of the calendar year. This period is considered to be a complete taxation year.
Post-bankruptcy return: The return covers the period from the date of bankruptcy to December 31st* of the 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. The return is due April 30th of the year following the year of bankruptcy. 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
Step 1 - Identification and other information
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.	+10100	Pre		Post
Tax exempt amount of emergency services volunteer (box 87 of all T4 slips)	10105	Pre	No	Post
Commissions included on line 10100 (box 42 of all T4 slips)	10120	Pre	No	Post
Wage loss replacement contributions	10130	Pre	No	Post
Other employment income	+10400	Pre	No	Post
Old age security pension (box 18 of the T4A(OAS) slip) (OAS is deemed received the last day of the month.)	+11300	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.)	+11400	Pre	No	Post
Disability benefits included on line 11400 (box 16 of the T4A(P) slip)	11410	Pre	No	Post
Other pensions and superannuation	+11500	Pre	No	Post
Elected split-pension amount (T1032)	+11600	Pre	No	Post
Universal child care benefit (UCCB)	+11700	Pre	No	Post
UCCB amount designated to a dependant	11701	Pre	No	Post
Employment insurance and other benefits (box 14 of the T4E slip)	+11900	Pre	No	Post
Employment insurance maternity and parental benefits and provincial parental insurance plan benefits	11905	Pre	No	Post
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Trustee = Dividends assigned to a trustee as an asset of the bankrupt's estate.	+12000	Pre		Post
Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations Trustee = Dividends assigned to a trustee as an asset of the bankrupt's estate.	12010	Pre		Post
Interest and other investment income 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.	+12100	Pre		Post
Net partnership income: limited or non-active partners only Trustee = Partnership income assigned to trustee as property of bankrupt estate.	+12200	Pre		Post
Registered disability savings plan income	+12500	Pre	No	Post
Net rental income Trustee = Recapture from disposition by the trustee of the bankrupt's assets.	+12600	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.	+12700	Pre		Post
Taxable amount of support payments received	+12800	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.	+12900	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.	+12900	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.	+12900	No	No	Post
Other income	+13000	Pre	No	Post
Taxable scholarship income and research grants	+13010	Pre	No	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)	+13500	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)	+13700	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)	+13900	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)	+14100	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)	+14300	Pre		Post
Workers' compensation benefits (box 10 of the T5007 slip)	+14400	Pre	No	Post
Social assistance payments (When determining the higher net income, each taxation year is considered separately.) When performing these comparisons you must compare the information of the bankrupt client with that of the spouse/common-law partner during the same period.	+14500	Pre	No	Post
Net federal supplements (box 21 of the T4A(OAS) slip) (OAS is deemed received the last day of the month.)	+14600	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)	20600	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.	-20700	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.	-20800	Pre	No	Post
PRPP employer contributions (amount from your PRPP contribution receipts)	20810	Pre	No	Post
Deduction for elected split-pension amount (T1032)	-21000	Pre	No	Post
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts	-21200	Pre	No	Post
Universal child care benefit repayment (box 12 of all RC62 slips)	-21300	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.)	-21400	Pre	No	Post
Disability supports deduction	-21500	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.	-21700	Pre		Post
Moving expenses (T1M)	-21900	Pre	No	Post
Allowable deduction for support payments made	-22000	Pre	No	Post
Carrying charges and interest expenses	-22100	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.	-22200	Pre		Minus Pre
Deduction for CPP or QPP enhanced contributions on employment income (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.	-22215	Pre		Minus Pre
Exploration and development expenses (T1229)	-22400	Pre	No	Post
Other employment expenses	-22900	Pre	No	Post
Clergy residence deduction	-23100	Pre	No	Post
Other deductions	-23200	Pre	No	Post
Federal COVID-19 benefits repayment	-23210	Pre	No	Post
Social benefits repayment (Amount is to be calculated independently for each of the taxation years.)	-23500	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)	-24400	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.	-24900	Pre		Post
Other payments deduction	-25000	Pre	No	Post
Limited partnership losses of other years	-25100	Pre	No	No
Non-capital losses of other years	-25200	Pre		No
Net capital losses of other years	-25300	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.) Pre-bankruptcy = A deduction is allowed when a capital disposition is reported on the pre-bankruptcy return. Trustee = When income from a capital gain is as result of the trustee's seizure of the capital property is reported on the trystee return a capital gains deduction is allowed. Post-bankruptcy = A deduction is allowed when a capital disposition is reported on the post-bankruptcy return. Note: Do not include amounts reported on the trustee return.	-25400	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.)	-25500	Pre	No	Post
Additional deductions	-25600	Pre	No	Post
Step 5 - Federal tax
The total amount calculated for the pre- and post-bankruptcy periods cannot exceed the maximum amount allowable for the calendar year.
Part A - Federal tax on taxable income
Part B - Federal non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-30000	%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.	-30100	%Pre	No	Minus Pre
Spouse or common-law partner amount (Schedule 5) Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used. (Note: Use the spouse's net income for the calendar year.)	-30300	%Pre	No	Minus Pre
Amount for an eligible dependant (Schedule 5) Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used. (Note: Use the dependant's net income for the taxation year.)	-30400	%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.)	-30425	%Pre	No	Minus Pre
Canada caregiver amount for other infirm dependants age 18 or older (Schedule 5)	-30450	%Pre	No	%Post
Canada caregiver amount for infirm children under 18 years of age	-30500	%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.	-30800	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.	-31000	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.	-31200	Pre		Minus Pre
Employment insurance premiums: on self-employment and other eligible earnings (Schedule 13)	-31217	Pre		Minus Pre
Provincial parental insurance plan (PPIP) premiums paid (amount from box 55 of all T4 slips)	-31205	Pre	No	Minus Pre
PPIP premiums payable on employment income (Schedule 10)	-31210	Pre	No	Minus Pre
PPIP premiums payable on self-employment income (Schedule 10)	-31215	Pre	No	Minus Pre
Volunteer firefighters' amount Search and rescue volunteers amount	-31220 -31285	Pre	No	Minus Pre
Canada employment amount	-31260	Pre	No	Minus Pre
Home accessibility expenses	-31285	Pre	No	Post
Home buyers' amount	-31270	Pre	No	Post
Adoption expenses	-31300	Pre	No	Post
Digital news subsciption expenses	-31350	Pre	No	Minus Pre
Pension income amount	-31400	Pre	No	Minus Pre
Disability amount for self	-31600	%Pre	No	%Post
Disability amount transferred from a dependant	-31800	%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.	-31900	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.	-32300	Pre		Post
Tuition amount transferred from a child	-32400	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner (Schedule 2)	-32600	%Pre	No	%Post
Medical expenses (There is no proration 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.	-33099	Pre	No	Post
Allowable amount of medical expenses for other dependants	-33199	Pre	No	Post
Donations and gifts (Schedule 9) Pre-bankruptcy = Contributions from previous years can only be deducted on the pre-bankruptcy return. Trustee = The carry forward of available charitable donations and gifts from prior year returns can be claimed provided the carry forward is for a period when individual has not been discharged from bankruptcy.	-34900	Pre		Post
Part C - Net federal tax		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Federal tax on split income (T1206)	+40424	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.	-40425	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.	-40427	Pre	No	Post
Federal foreign tax credit (T2209)	-40500	Pre	No	Post
Federal political contribution tax credit (The total deduction on all returns cannot exceed the maximum allowable credit for the calendar year.)	-41000	Pre	No	Minus Pre
Investment tax credit (T2038(IND)) Pre-bankruptcy = Unapplied ITC from a year prior to the date of bankruptcy may be claimed. Trustee = Unapplied ITC from a year prior to the date of bankruptcy may be claimed. Post-bankruptcy = ITC may be clamed if the investment was made during the calendar year in which the client is discharged from bankruptcy. Note: Any investment tax credit earned after the bankruptcy assignment date and before the date of discharge is lost.	-41200	Pre		Post
Labour-sponsored funds tax credit (The total deduction on all returns cannot exceed the maximum allowable credit for the calendar year.)	-41400	Pre	No	Minus Pre
Federal tax before inclusion of CWB advance payments and additional tax on RESP accumulated income payments	=41700	Pre		Post
Working Income Tax Benefit advance payment received	+41500	No	No	Post
Special taxes	+41800	Pre		Post
Provincial or territorial tax
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) Trustee = When income derived by the trustee from operation of the bankrupt's business CPP payable is based on the self-employment income reported on the trustee return.	+42100	Pre		Post
Employment insurance premiums payable on self-employment and other eligible earnings (Schedule 13)	+42120	Pre	No	Post
Social benefits repayment	+42200	Pre	No	Post
Provincial or territorial tax (Form 428)	+42800	Pre		Post
Yukon First Nations tax	+43200	Pre		Post
Total payable	=43500	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)	-43700	Pre		Post
Tax transfer for residents of Quebec	-43800	Pre		Post
Refundable Quebec abatement	-44000	Pre		Post
Federal refundable First Nations abatement	-44100	Pre		Post
CPP overpayment Post-bankruptcy = The CPP overpayment for the calendar year is calculated and allowed on the post-bankruptcy return.	-44800	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.	-45000	No	No	Pre+Post
Climate action incentive (Schedule 14)	-45110	No	No	Post
Net Employment Insurance overpayment Post-bankruptcy = The EI overpayment for the calendar year is calculated and allowed on the post-bankruptcy return.	-45100	No	No	Pre+Post
Refundable medical expense supplement Post-bankruptcy = Only for allowable medical expenses paid in the post period.	-45200	No	No	Post
Canada workers benefit (CWB) (Schedule 6)	-45300	No	No	Pre+Post
Canada training credit (CTC) (Schedule 11)	-45350	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.	-45400	Pre	Yes	No
Part XII2 trust tax credit (box 38 of all T3 slips)	-45600	Pre	No	Post
Employee and partner GST/HST rebate (GST370) (Only one application can be made in respect of a calendar year.)	-45700	Pre or Post	No	Pre or Post
Eligible educator school Supply tax credit	-46900	Pre	No	Post
Canadian journalism labour tax credit	-47555	Pre	No	Post
Return of fuel charge proceeds to farmers tax credit (T2043)	-47556	Pre	No	Post
Air quality improvement tax credit (T2039)	-47557	Pre	No	Post
Tax paid by instalments	-47600	Pre	No	Post
Provincial and territorial credits (Form 479)	-47900	Pre		Post
Other		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
GST/HST credit application		No	No	Pre+Post
Canada child benefit		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	24600	No	No	Post
Repayment under the LLP	24620	No	No	Post
Newfoundland and Labrador
NL428 - Part A - Newfoundland and Labrador tax on taxable income
NL428 - Part B - Newfoundland and Labrador non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Volunteer firefighters' amount	-58315	Pre	No	Minus Pre
Search and rescue volunteers' amount	-58316	Pre	No	Minus Pre
Child care amount	-58320	Pre	No	Post
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
NL428 - Part C - Newfoundland and Labrador tax
Newfoundland and Labrador tax on split income (T1206)	+61510	Pre	No	Post
Newfoundland and Labrador dividend tax credit	-61520	Pre	No	Post
Newfoundland and Labrador minimum tax carryover	-61540	Pre	No	Post
Newfoundland and Labrador additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Political contribution tax credit	-61750	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)	-61820	Pre	No	Post
Newfoundland and Labrador low-income tax reduction	-	No	No	Pre+Post
NL479 - Newfoundland Labrador credits
Physical activity expenses	-62000	Pre	No	Post
Research and development tax credit (T1129)	-	Pre	No	Post
Prince Edward Island
PE428 - Part A - Prince Edward Island tax on taxable income
PE428 - Part B - Prince Edward Island non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Amount for young children Pre-bankruptcy = For pre-bankruptcy returns, line 582209 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.	-58230	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Children's wellness tax credit	-58365	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Teacher school supply amount	-58500	Pre	No	Minus Pre
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
PE428 - Part C - Prince Edward Island tax
Prince Edward Island tax on split income (T1206)	+61510	Pre	No	Post
Prince Edward Island dividend tax credit	-61520	Pre	No	Post
Prince Edward Island minimum tax carryover	-61540	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 (T2036)	-	Pre	No	Post
Political contribution tax credit	-63420	Pre	No	Post
Equity tax credit	-63500	Pre	No	Post
PE428 - Part D - Prince Edward Island tax credits
Volunteer firefighter and volunteer search and rescue tax credit	-63510	Pre	No	Minus Pre
Nova Scotia
NS428 - Part A - Nova Scotia tax on taxable income
NS428 - Part B - Nova Scotia non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount (including supplement) Pre-bankruptcy = For pre-bankruptcy returns, the taxable income for the entire year must be used.	-58040	%Pre	No	Minus Pre
Age amount (including supplement) Pre-bankruptcy = For pre-bankruptcy returns, the net income and the taxable income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount (including supplement) Pre-bankruptcy = For pre-bankruptcy returns, the taxable income for the entire year must be used.	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant (including supplement) Pre-bankruptcy = For pre-bankruptcy returns, the taxable income for the entire year must be used.	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Amount for young children Pre-bankruptcy = For pre-bankruptcy returns, line 582209 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.	-58230	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
NS428 - Part C - Nova Scotia tax
Nova Scotia tax on split income (T1206)	+61510	Pre	No	Post
Nova Scotia dividend tax credit	-61520	Pre	No	Post
Nova Scotia minimum tax carryover	-61540	Pre	No	Post
Nova Scotia additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Nova Scotia low-income tax reduction	-	No	No	Pre+Post
Political contribution tax credit	-62100	Pre	No	Post
Food bank tax credit for farmers	-62150	Pre	No	Post
Labour-sponsored venture capital tax credits	-62180	Pre	No	Post
Equity tax credit (T1285)	-	Pre	No	Post
Nova Scotia innovation equity tax credit (T225)	-	Pre	No	Post
Nova Scotia venture capital tax credit (T224)	-	Pre	No	Post
Age tax credit	-	Pre	No	Post
NS479 - Nova Scotia credits
Volunteer firefighters and ground search and rescue tax credit	-62400	No	No	Post
Children's sports and arts tax credit	-62410	No	No	Post
New Brunswick
NB428 - Part A - New Brunswick tax on taxable income
NB428 - Part B - New Brunswick non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
NB428 - Part C - New Brunswick tax
New Brunswick tax on split income (T1206)	+61510	Pre	No	Post
New Brunswick dividend tax credit	-61520	Pre	No	Post
New Brunswick minimum tax carryover	-61540	Pre	No	Post
New Brunswick additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
New Brunswick low-income tax reduction	-	No	No	Pre+Post
Political contribution tax credit	-61550	Pre	No	Post
Labour-sponsored venture capital fund tax credit	-61670	Pre	No	Post
Small business investor tax credit (T1258)	-	Pre	No	Post
New Brunswick seniors' home renovation tax credit
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)	-47900	Pre	No	Post
Ontario
ON428 - Part A - Ontario tax on taxable income
ON428 - Part B - Ontario non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Ontario caregiver amount	-58185	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
ON428 - Part C - Ontario tax
Ontario tax on split income (T1206)	+61510	Pre	No	Post
Ontario dividend tax credit	-61520	Pre	No	Post
Ontario minimum tax carryover	-61540	Pre	No	Post
Ontario surtax	+	Pre		Post
Ontario additional tax for minimum tax purposes	+	Pre	No	Post
Ontario Tax Reduction	-	No	No	No
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Low-income individuals and families tax (LIFT) credit (ON428-A)	-62140	No	No	No
Community food program donation tax credit for farmers	-62150	Pre	No	Minus Pre
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 childcare access and relief from expenses (CARE) tax credit (ON-CARE) Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63050	No	No	Pre+Post
Ontario staycation tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63052	No	No	Pre+Post
Ontario jobs training tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63055	No	No	Pre+Post
Ontario seniors care at home tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63095	No	No	Pre+Post
Ontario seniors' public transit tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63100	No	No	Pre+Post
Ontario seniors's home safety tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63105	No	No	Pre+Post
Ontario political contribution tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63110	No	No	Pre+Post
Ontario focused flow-through share tax credit Post-bankruptcy = Only if the date of release from the bankruptcy is within the tax year.	-63220	No	No	Pre+Post
Ontario co-operative education tax credit	-63300	Pre	No	Post
ON-BEN - Application for the Ontario trillium benefit and the Ontario senior homeowner' property tax grant
Student residence	61140	No	No	Pre+Post
Rent paid in Ontario for the current tax year	61100	No	No	Pre+Post
Property tax paid in Ontario for the current tax year	61120	No	No	Pre+Post
Home energy cost paid for principal residence on a reserve in Ontario for the current tax year	61210	No	No	Pre+Post
Amount paid for accommodation in a public long-term care home in Ontario for the current tax year	61230	No	No	Pre+Post
Manitoba
MB428 - Part A - Manitoba tax on taxable income
MB428 - Part B - Manitoba non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Volunteer firefighters' amount	-58315	Pre	No	Minus Pre
Search and rescue volunteers' amount	-58316	Pre	No	Minus Pre
Fitness amount	-58325	Pre	No	Post
Children's arts amount	-58326	Pre	No	Post
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%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.	-61470	%Pre	No	Minus Pre
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
MB428 - Part C - Manitoba tax
Manitoba tax on split income (T1206)	+61510	Pre	No	Post
Manitoba dividend tax credit	-61520	Pre	No	Post
Manitoba minimum tax carryover	-61540	Pre	No	Post
Manitoba additional tax for minimum tax purposes	+	Pre	No	Post
Political contribution tax credit	-61794	Pre	No	Post
Labour-sponsored funds tax credit	-60800	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Manitoba community enterprise development tax credit (T1256)	-60830	Pre	No	Post
Manitoba small business venture capital tax credit (T1256-1)	-60850	Pre	No	Post
Manitoba employee share purchase tax credit (T1256-2)	-60860	Pre	No	Post
Manitoba Mineral Exploration Tax Credit (T1241)	-60920	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)	-61050	Pre	No	Minus Pre
Education property tax credit	-61160	Pre		Post
Renters tax credit	-61150	Pre		Post
Seniors' school tax rebate	-61170	Pre		Post
School tax credit for homeowners	-61240	Pre		Post
Primary caregiver tax credit	-61260	Pre	No	Post
Eligible medical expenses for fertility treatments	-61268	%Pre	No	%Post
Paid work experience tax credit	-61310	Pre	No	Post
Unused odour-control tax credit	-61340	Pre	No	Post
Green energy equipment tax credit (purchaser)	-61380	Pre	No	Post
Green energy equipment tax credit (manufacturer)	-61390	Pre	No	Post
Book Publishing Tax Credit (Individuals) (T1299)	-61430	Pre	No	Post
Cultural industries printing tax credit	-61480	Pre	No	Post
Manitoba community enterprise development tax credit (T1256)	-61484	Pre	No	Post
Manitoba employee share purchase tax credit (T1256-2)	-61490	Pre	No	Post
Teaching expense tax credit	-61495	Pre	No	Post
Saskatchewan
SK428 - Part A - Saskatchewan tax on taxable income
SK428 - Part B - Saskatchewan non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Amount for dependent children born in 2000 or later	-58210	%Pre	No	%Post
Senior supplementary amount	-58220	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Volunteer firefighters' amount	-58315	Pre	No	Minus Pre
Search and rescue volunteers' amount	-58316	Pre	No	Minus Pre
Volunteer emergency medical first responders' amount	-58317	Pre	No	Minus Pre
Home buyers' amount	-58357	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
SK428 - Part C - Saskatchewan tax
Saskatchewan farm and small business capital gains tax credit (T1237)	-61499	Pre	No	Post
Saskatchewan tax on split income (T1206)	+61510	Pre	No	Post
Saskatchewan dividend tax credit	-61520	Pre	No	Post
Saskatchewan minimum tax carryover	-61540	Pre	No	Post
Saskatchewan additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Political contribution tax credit	-63554	Pre	No	Post
Labour-sponsored venture capital tax credit	-63557	Pre	No	Post
Saskatchewan mineral exploration tax credit	-63600	Pre	No	Post
Saskatchewan graduate tuition tax credit (RC360)	-63640	Pre	No	Post
SK479 - Saskatchewan credits
Active families benefit	-59800	No	No	Post
Alberta
AB428 - Part A - Alberta tax on taxable income
AB428 - Part B - Alberta non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
AB428 - Part C - Alberta tax
Alberta tax on split income from (T1206)	+61510	Pre	No	Post
Alberta dividend tax credit	-61520	Pre	No	Post
Alberta minimum tax carryover	-61540	Pre	No	Post
Alberta additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Alberta political contributions tax credit	-60030	Pre	No	Post
Alberta refundable investment tax credit
Unused Alberta investor tax credit	-	Pre	No	Post
Alberta stock saving plan tax credit (T89)	-	Pre	No	Post
British Columbia
BC428 - Part A - British Columbia tax on taxable income
BC428 - Part B - British Columbia non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
British Columbia caregiver amount	-58175	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Volunteer firefighters' amount	-58315	Pre	No	Post
Search and rescue volunteers' amount	-58316	Pre	No	Post
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
Farmers' food donations tax credit	-58980	Pre		Post
BC428 - Part C - British Columbia tax
British Columbia tax on split income from (T1206)	+61510	Pre	No	Post
British Columbia dividend tax credit	-61520	Pre	No	Post
British Columbia minimum tax carryover	-61540	Pre	No	Post
British Columbia additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit from (T2036)	-	Pre	No	Post
BC tax reduction - Basic reduction	-	%Pre	No	%Post
Logging tax credit (FIN 542S/FIN 542P)	-	Pre	No	Post
British Columbia political tax credit	-60400	Pre	No	Post
British Columbia employee investment tax credits	-60450 -60470	Pre	No	Post
British-Columbia mining flow-through share tax credit (T1231)	-68810	Pre	No	Post
BC479 - British Columbia credits
British Columbia Sales tax credit	-	No	No	Pre+Post
Home renovation tax credit for seniors and persons with disabilities (BC(S12)) (can be claimed on the pre- or post-bankruptcy return depending on when the fees were paid or became payable)	-60480	Pre	No	Post
British Columbia venture capital tax credit	-60490 -60495	Pre	No	Post
British Columbia mining exploration tax credit (T88)	-60510	Pre	No	Post
British Columbia training tax credit for individuals (T1014)	-60550	Pre	No	Post
British Columbia training tax credit for employers (T1014-1)	-60560	Pre	No	Post
Shipbuilding and ship repair industry tax credit (T1014-2)	-60570	Pre	No	Post
Yukon
YT428 - Part A - Yukon tax on taxable income
YT428 - Part B - Yukon non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%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 return)	-58170	%Pre	No	%Post
Caregiver amount for infirm dependants age 18 or older (amount from line 307 of your return)	-58180	%Pre	No	%Post
Family caregiver amount for children under 18 years of age (amount from line 367 of your return)	-58189	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Canada employment amount	-58310	Pre	No	Minus Pre
Children's arts amount	-58326	Pre	No	Post
Adoption expenses	-58330	Pre	No	Post
Pension income amount	-58360	Pre	No	Minus Pre
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition amount transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
YT428 - Part C - Yukon tax
Yukon tax on split income (T1206)	+61510	Pre	No	Post
Yukon dividend tax credit	-61520	Pre	No	Post
Yukon minimum tax carryover	-61540	Pre	No	Post
Yukon additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Small business investment tax credit	-63810	Pre	No	Post
Yukon First Nations income tax credit	-63860	Pre	No	Post
Yukon political contribution tax credit	-63850	Pre	No	Post
YT479 - Yukon credits
Children's fitness amount tax credit	-63800	Pre	No	Post
Research and development tax credit	-63840	Pre	No	Post
Yukon government carbon price rebate (YT(S14))	-63855	Pre	No	Post
Northwest Territories
NT428 - Part A - Northwest Territories tax on taxable income
NT428 - Part B - Northwest Territories non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
NT428 - Part C - Northwest Territories tax
Northwest Territories tax on split income (T1206)	+61510	Pre	No	Post
Northwest Territories dividend tax credit	-61520	Pre	No	Post
Northwest Territories minimum tax carryover	-61540	Pre	No	Post
Northwest Territories additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Political contribution tax credit	-62550	Pre	No	Post
NT479 - Northwest Territories credit
Cost of living tax credit	-62510	No	No	Pre+Post
Nunavut
NU428 - Part A - Nunavut tax on taxable income
NU428 - Part B - Nunavut non-refundable tax credits		Return type
Subject	Line	Pre-bankruptcy	Trustee	Post-bankruptcy
Basic personal amount	-58040	%Pre	No	%Post
Age amount Pre-bankruptcy = For pre-bankruptcy returns, the net income for the entire year must be used.	-58080	%Pre	No	Minus Pre
Spouse or common-law partner amount	-58120	%Pre	No	Minus Pre
Amount for an eligible dependant	-58160	%Pre	No	Minus Pre
Amount for infirm dependants age 18 or older	-58200	%Pre	No	%Post
Amount for young children	-58230	%Pre	No	%Post
Canada or Quebec Pension Plan contributions	-58240	Pre	No	Minus Pre
Canada Pension Plan contributions payable on self-employment earnings and other earnings	-58280	Pre	No	Minus Pre
Employment insurance premiums	-58300	Pre	No	Minus Pre
Employment insurance premiums on self-employment and other eligible earnings	-58305	Pre	No	Minus Pre
Pension income amount	-58360	Pre	No	Minus Pre
Caregiver amount	-58400	%Pre	No	%Post
Disability amount for self	-58440	%Pre	No	%Post
Disability amount transferred from a dependant	-58480	%Pre	No	%Post
Interest paid on student loans	-58520	Pre	No	Post
Tuition and education amounts	-58560	Pre	No	Post
Tuition and education amounts transferred from a child	-58600	%Pre	No	Minus Pre
Amounts transferred from your spouse or common-law partner	-58640	%Pre	No	%Post
Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age	-58689	Pre	No	Post
Allowable amount of medical expenses for other dependants	-58729	Pre	No	Post
Donations and gifts	-58969	Pre		Post
NU428 - Part C - Nunavut tax
Nunavut tax on split income (T1206)	+61510	Pre	No	Post
Nunavut dividend tax credit	-61520	Pre	No	Post
Nunavut minimum tax carryover	-61540	Pre	No	Post
Nunavut additional tax for minimum tax purposes	+	Pre	No	Post
Provincial foreign tax credit (T2036)	-	Pre	No	Post
Volunteer firefighters tax credit	-62290	Pre	No	Post
NU479 - Nunavut credits
Cost of living tax credit	-63990	No	No	Post
Political contribution tax credit	-63991	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
Wage loss replacement contributions	165	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 QPP and CPP contributions and QPIP premiums 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 career extension (TP-752.PC) (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 first-time home buyers' (form TP-752.HA)	-396	Pre or Post	No	Pre or 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
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
[ 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
[ 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
[ 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
[ 33 ] - Tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE)	-462	No	No	Post
Senior assistance tax credit (TP-1029.SA)	-463	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

January 16, 2023

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