Richard 2019
Richard 2019
Agency du Canada
Marital status
Email address
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By providing an email address, you are registering to receive Marital status on December 31, 2019: 1. Married
email notifications from the CRA and agree to the Terms of use
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under Step 1 in the guide. Information about your spouse or
Enter an email address: common-law partner (if applicable)
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Information about your residence
A Enter their SIN: 616 165 684
Enter your province or territory of residence
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on December 31, 2019: Ontario Enter their first name: Helen
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Enter the province or territory where you currently reside Enter their net income for 2019
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if it is not the same as your mailing address above: to claim certain credits: 35,994 73
Enter the amount of universal child
If you were self-employed in 2019, enter the province or territory care benefit (UCCB) from line 11700
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purposes in 2019, enter the date of: Tick this box if they were self-employed in 2019: 1
entry (mm/dd) or departure (mm/dd)
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Do not use
this area 17200 17100
5006-R Page 1
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Elections Canada (For more information, see "Elections Canada" under Step 1, in the guide.)
A) Do you have Canadian citizenship? Yes X 1 No 2
If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address,
date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if
you are aged 14 to 17, to update the Register of Future Electors? Yes X 1 No 2
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under
the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with
provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates
at election time.
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18.
Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are
allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future
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Electors to provide youth with educational information about the electoral process.
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Indian Act – Exempt income
Tick this box if you have any income that is exempt under the Indian Act.
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For more information on this type of income, go to canada.ca/taxes-aboriginal-peoples.
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If you tick the box, get and complete Form T90, Income Exempt under the Indian Act. Complete this form so that the CRA
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can calculate your Canada training credit limit for the 2020 tax year. The information you provide may also be used to
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calculate your Canada workers benefit for the 2019 tax year, if applicable.
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Foreign property
Did you own or hold specified foreign property where the total cost amount of all such
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property, at any time in 2019, was more than CAN$100,000? 26600 Yes 1 No X 2
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If yes, get and complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not
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completing and filing Form T1135 by the due date. For more information, see Form T1135.
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5006-R Page 2
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Attach only the documents (schedules, information slips, forms, or receipts) requested to support
any claim or deduction. Keep all other supporting documents.
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UCCB amount designated to a dependant 11701
Employment insurance and other benefits (box 14 of the T4E slip) 11900
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Employment insurance maternity and parental benefits and provincial
parental insurance plan benefits 11905
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Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
(Complete the Worksheet for the return.)
A 12000
Taxable amount of dividends other than eligible dividends, included on
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line 12000, from taxable Canadian corporations 12010
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Interest and other investment income (Complete the Worksheet for the return.) 12100 100 58
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Registered disability savings plan income (box 131 of the T4A slip) 12500
Rental income Gross 12599 Net 12600
Taxable capital gains (Complete Schedule 3.) 12700
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Add lines 14400, 14500, and 14600. (See line 25000 in Step 4.) 14700
Add lines 10100, 10400 to 11400, 11500 to 11700, 11900, 12000,
12100 to 12500, 12600, 12700, 12800, 12900 to 13010, 13500, 13700,
13900, 14100, 14300, and 14700. This is your total income. 15000 38,565 93
5006-R Page 3
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Deduction for elected split-pension amount (Get and complete Form T1032.) 21000 3,387 46
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200
Universal child care benefit repayment (box 12 of all RC62 slips) 21300
Child care expenses (Get and complete Form T778.) 21400
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Gross 21699 Allowable deduction 21700
Moving expenses (Get and complete Form T1-M.) 21900
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Support payments made
Total 21999 Allowable deduction 22000
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Carrying charges and interest expenses (Complete the Worksheet for the
return.)
A 22100
Deduction for CPP or QPP contributions on self-employment and other
Y
N C
earnings (Complete Schedule 8 or get and complete Form RC381,
B
whichever applies.) 22200
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(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 22215
Exploration and development expenses (Get and complete Form T1229.) 22400
Other employment expenses 22900
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Social benefits repayment (If you reported income at line 11900 and the amount at line 23400 is
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greater than $66,375, see the repayment chart on the back of your T4E slip. If you reported income
on lines 11300 or 14600, and the amount at line 23400 is greater than $77,580, complete the chart
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for line 23500 on the Worksheet for the return. Otherwise, enter "0".) 23500
Line 23400 minus line 23500 (if negative, enter "0") This is your net income. 23600 35,178 47
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5006-R Page 4
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Canadian Forces personnel and police deduction (box 43 of all T4 slips) 24400
Security options deductions 24900
Other payments deduction (Claim the amount from line 14700, unless it
includes an amount at line 14600. If so, see line 25000 in the guide.) 25000
Limited partnership losses of other years 25100
Non-capital losses of other years 25200
Net capital losses of other years 25300
Capital gains deduction (Get and complete Form T657.) 25400
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Y
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5006-R Page 5
Name: richard moszynski SIN: 604 681 684
Protected B when completed
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on self-employment and other eligible earnings (Complete Schedule 13.) 31217 11
Volunteer firefighters' amount 31220 12
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Search and rescue volunteers' amount 31240 13
Canada employment amount (Enter $1,222 or the total of your employment income you reported on
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lines 10100 and 10400, whichever is less.) 31260 14
Home buyers' amount
A 31270 15
Home accessibility expenses (Complete the Worksheet for the return.)
Y (maximum $10,000) 31285 16
N C
Adoption expenses 31300 17
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Pension income amount (Complete the Worksheet for the return.) (maximum $2,000) 31400 2,000 00 18
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(Claim $8,416 or if you were under 18 years of age, complete the Worksheet for the return.) 31600 19
Disability amount transferred from a dependant (Complete the Worksheet for the return.) 31800 20
Interest paid on your student loans (See Guide P105.) 31900 21
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Your tuition, education, and textbook amounts (Complete Schedule 11.) 32300 22
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5006-R Page 6
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Part B – Federal tax on taxable income
Enter your taxable income from line 26000. 35,178 47 35
Complete the appropriate column more than more than more than
depending on the amount on line 35. $47,630 but $95,259 but $147,667 but
If the amount on line 35 is: $47,630 not more not more not more more
or less than $95,259 than $147,667 than $210,371 than $210,371
Enter the amount from line 35. 35,178 47 36
0 00 47,630 00 95,259 00 147,667 00 210,371 00 37
Line 36 minus line 37
(cannot be negative) 35,178 47 38
15% 20.5% 26% 29% 33% 39
Multiply line 38 by line 39. 5,276 77 40
0 00 7,145 00 16,908 00 30,535 00 48,719 00 41
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Enter your total federal non-refundable tax credits
from line 37 on the previous page. 35000 3,666 10 46
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Federal dividend tax credit (See line 40425 in the guide.) 40425 47
Minimum tax carryover (Get and complete Form T691.) 40427 48
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Add lines 46, 47, and 48. 3,666 10 3,666 10 49
Line 45 minus line 49 (if negative, enter "0")
A Basic federal tax 42900 1,610 67 50
Federal foreign tax credit (Get and complete Form T2209.)
Y 40500 51
N C
Subtotal: Basic federal tax minus foreign tax credits 1,610 67
B
Recapture of investment tax credit (attach form T2038(IND))
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Subtotal plus recapture of investment tax credit (if negative, enter "0") Federal tax 40600 1,610 67 52
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Federal political contribution tax credit (see Help) (maximum $650) 41000 54
Investment tax credit (attach Form T2038(IND)) 41200 55
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Labour-sponsored funds tax credit (See lines 41300 and 41400 in the guide.)
Net cost of shares of a
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Canada workers benefit advance payments received (box 10 of the RC210 slip) 41500 59
Special taxes (See line 41800 in the guide.) 41800 60
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5006-R Page 7
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Step 7 – Refund or balance owing
Net federal tax: enter the amount from line 61 from the previous page. 42000 1,610 67
CPP contributions payable on self-employment and other earnings
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 42100
Employment insurance premiums payable on self-employment and other eligible earnings
(Complete Schedule 13.) 42120
Social benefits repayment (amount from line 23500) 42200
Provincial or territorial tax (Attach Form 428, even if the result is "0".) 42800 1,042 68
Add lines 42000, 42100, 42120, 42200, and 42800.
This is your total payable. 43500 2,653 35
Total income tax deducted (amounts from all Canadian slips) 43700 5,130 09
Refundable Quebec abatement (See line 44000 in the guide.) 44000
CPP overpayment (See line 30800 in the guide.) 44800
Employment insurance overpayment (See line 45000 in the guide.) 45000
Climate action incentive (Complete Schedule 14.) 45110 336 00
Refundable medical expense supplement (Complete the Worksheet for the return.) 45200
Canada workers benefit (CWB) (Complete Schedule 6.) 45300
Refund of investment tax credit (Get and complete Form T2038(IND).) 45400
Part XII.2 trust tax credit
(box 38 of all T3 slips and box 209 of all T5013 slips) 45600
Employee and partner GST/HST rebate
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(Get and complete Form GST370.) 45700
Eligible educator school supply tax credit
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Supplies expenses (maximum $1,000) 46800 x 15% = 46900
Tax paid by instalments 47600
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Provincial or territorial credits (Complete Form 479, if it applies.) 47900
Add lines 43700 to 45700, and 46900 to 47900.
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These are your total credits. 48200
Y 5,466 09 5,466 09
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Line 43500 minus line 48200 This is your refund or balance owing. (2,812 74)
B
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
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For more information on how to receive your refund For more information on how to make your payment, see
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by direct deposit, see line 48400 in the guide or go line 48500 in the guide or go to canada.ca/payments.
to canada.ca/cra-direct-deposit. Your payment is due no later than April 30, 2020.
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You can help reduce Ontario's debt by completing this area to Your donation to the
donate some or all of your 2019 refund to the Ontario Ontario opportunities fund 46500 2
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opportunities fund. Please see the provincial pages for details. Net refund (line 1 minus line 2) 46600 2,812 74 3
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I certify that the information given on this return and in any documents If this return was completed by a tax professional, tick the
attached is correct and complete and fully discloses all my income. applicable box and provide the following information:
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Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and
activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the
handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.
Do not use 48600
this area 48700 48800
Complete this schedule and attach it to your return to claim an amount on line 34900 of your return.
For more information, see Pamphlet P113, Gifts and Income Tax.
Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations 33400 4
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Add lines 1 to 4. Total eligible amount of charitable donations 1,585 00 5
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Donations limit
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Enter your net income from line 23600 of your return. 35,178 47 6 x 75% = 26,383 85 7
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If line 5 is less than line 7, enter the amount from line 5 on line 13 below and continue on line 14.
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Otherwise, complete lines 8 to 12, before continuing on line 13.
B
Gifts of depreciable property
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Allowable charitable donations. If you did not complete lines 8 to 12, enter the amount from line 5.
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Otherwise, enter the amount from line 5 or line 12, whichever is less. 34000 1,585 00 13
Eligible amount of cultural and ecological gifts (See Pamphlet P113.) 34200 14
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5000-S9 Page 1 of 2
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Schedule 9
If your taxable income is less than $210,371, enter "0" on line 26 and continue on line 28.
Otherwise, complete lines 18 to 27, before continuing on line 28.
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from line 17. Otherwise, enter the result of line 17
minus line 26. 1,385 00 28 x 29% = 401 65 29
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Enter the amount from line 16. 200 00 30 x 15% = 30 00 31
Add lines 27, 29, and 31.
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Enter this amount on line 34900 of your return. Donations and Gifts 431 65 32
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Y
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B
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This is Step 6 in completing your return. Complete this form and attach a copy to your return.
Claim only the credits that apply to you.
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Line 6 minus line 7 (if negative, enter "0") (maximum $8,985) 58160 8
Add lines 1, 2, 5, and 8. 15,748 00 9
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Ontario caregiver amount
(use Worksheet ON428) 58185 10
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CPP and QPP contributions:
Amount from line 30800 of your return
A 58240 11
Amount from line 31000 of your return
Y 58280 12
N C
Employment insurance premiums:
B
Amount from line 31200 of your return 58300 13
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(Claim $8,549, or if you were under 18 years of age, use Worksheet ON428.) 58440 17
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5006-C Page 1 of 5
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Form ON428
Part A – Ontario non-refundable tax credits (continued)
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Add lines 32 and 33. 58969 164 67 164 67 34
Add lines 31 and 34.
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Enter this amount on line 47. Ontario non-refundable tax credits 61500 1,033 83 35
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Part B – Ontario tax on taxable income
A
Y
N C
Enter your taxable income from line 26000 of your return. 35,178 47 36
B
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$43,906 or less more than $87,813 more than $150,000 more than $220,000 than $220,000
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5006-C Page 2 of 5
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Form ON428
Part C – Ontario tax
Enter your Ontario tax on taxable income from line 43 of the previous page. 1,776 51 44
Enter your Ontario tax on split income from Form T1206. 61510 45
Add lines 44 and 45. 1,776 51 46
Enter your Ontario non-refundable tax credits from line 35 of the previous page. 1,033 83 47
Line 46 minus line 47 (if negative, enter "0") 742 68 48
Ontario surtax
Amount from line 54 above 742 68 55
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Amount from line 45 above 56
Line 55 minus line 56 (if negative, enter "0") 742 68 57
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Complete lines 58 to 60 if the amount on line 57 is more than $4,740.
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If the amount is less than $4,740, enter "0" on line 60 and continue on line 61.
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(Line 57 742 68 – $4,740) × 20% (if negative, enter "0") =
Y 58
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(Line 57 742 68 – $6,067) × 36% (if negative, enter "0") = 59
B
Add lines 58 and 59. 60
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If you entered an amount on line 98 of Form T691, enter the additional tax for minimum tax
purposes calculated for line 64 from your Worksheet ON428. 64
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5006-C Page 3 of 5
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Form ON428
Part C – Ontario tax (continued)
Enter the amount from line 65 of the previous page. 742 68 66
If none of the above applies to you, complete lines 67 to 73 to calculate your Ontario tax reduction.
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If you had a spouse or common-law partner on December 31, 2019, only
the individual with the higher net income can claim the amounts
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the individual with the higher net income can claim the amounts
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Reduction for dependent children born in 2001 or later
Number of dependent children 60969
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× $452 = 68
Reduction for dependants with a mental or physical impairment
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Number of dependants 60970 × $452 = 69
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Add lines 67, 68, and 69. 244 00 70
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5006-C Page 4 of 5
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Form ON428
Part C – Ontario tax (continued)
Go to the line on the chart below that corresponds to your taxable income from line 83 to determine
your Ontario Health Premium.
Enter the result on line 81 of the previous page.
more than $36,000, but not more than $38,500 - $36,000 = x 6% = + $300 =
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more than $38,500, but not more than $48,000 $450
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more than $48,000, but not more than $48,600 - $48,000 = x 25% = + $450 =
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more than $48,600, but not more than $72,000
A $600
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more than $72,000, but not more than $72,600 - $72,000 = x 25% = + $600 =
B
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more than $200,000, but not more than $200,600 - $200,000 = x 25% = + $750 =
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• To find out if you are eligible for the Low-income individuals and families tax credit, see the "Information for residents of
Ontario" section of your tax package.
• Complete this schedule and attach a copy to your return.
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Amount of Registered disability savings plan (RDSP)
income repayment included on line 23200 of your return 8
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Add lines 6 to 8. 35,178 47 35,178 47 9
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Amount from line 11700 of your return 10
Amount of RDSP income included on line 12500
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of your return 11
Y
N C
Add lines 10 and 11. 12
B
Line 9 minus line 12
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If you were single at the end of the year, complete Part A to calculate your credit.
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If you had a spouse or common-law partner at the end of the year, complete Part B on the next page.
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5006-A Page 1 of 2
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Schedule ON428-A
Part B – Calculating the credit for individuals with a spouse or common-law partner
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Amount from line 5 of the previous page (maximum $850) 29
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Amount from line 13 of the previous page 35,178 47 30
Individual income threshold 30,000 00 31
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Line 30 minus line 31
(if negative, enter "0")
A 5,178 47 32
Y
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Amount from line 30 above 35,178 47 33
B
Amount from line 28 above 35,994 73 34
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The climate action incentive (CAI) consists of a basic amount and a supplement for residents of small and rural
communities.
You cannot claim the CAI if any of the following applies to you:
• you were a non-resident of Canada at any time in 2019
• you were confined to a prison or a similar institution for a period of at least 90 days during 2019
• you were exempt from income tax in Canada at any time in 2019 because you were an officer or servant of the government of
another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person
• you were a person for whom a children's special allowance (CSA) was payable at any time in 2019
Note: If you are completing a return for a person who died before April 1, 2020, you cannot claim the CAI for that person for
the 2019 tax year.
Complete this schedule and attach it to your return to claim the CAI if, on December 31, 2019, you were a resident of
Ontario and you met any of the following conditions:
• you were 18 years of age or older
• you had a spouse or a common-law partner
• you were a parent who lived with your child
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Note: If you were married or living in a common-law relationship but your spouse or common-law partner was not an eligible
spouse or common-law partner for the purpose of the CAI or you did not have a qualified dependant, complete this
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schedule using the instructions as if you did not have an eligible spouse or common-law partner or a qualified dependant.
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Eligible spouse or common-law partner
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For the purpose of the CAI, an eligible spouse or common-law partner is a person who meets all of the following conditions:
• was your spouse or common-law partner on December 31, 2019
Y
N C
• was a resident of Canada throughout 2019
B
• was not confined to a prison or a similar institution for a period of at least 90 days during 2019
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• was not exempt from income tax in Canada at any time in 2019 because they were an officer or servant of the government of
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another country, such as a diplomat, or a family member who resided with such a person, or an employee of such a person
• was not a person for whom a CSA was payable at any time in 2019
• did not die before April 1, 2020
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Notes: Either you or your spouse or common-law partner may claim the CAI for the family, but not both of you.
When two individuals in the family reside in different locations, the province of residence for the individual making
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the claim will be used when calculating the CAI for the family.
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Qualified dependant
N
For the purpose of the CAI, a qualified dependant is a person who meets all of the following conditions:
• was your cohabiting spouse's or your common-law partner's child or a person dependent on either one of you for support on
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5006-S14 Page 1 of 2
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Schedule 14
Shared custody
Only one claim can be made per child. You cannot split the amount for a qualified dependant with another person.
Therefore, you cannot claim the supplement for residents of small and rural communities if your principal place of
residence was located in one of the following Ontario CMAs: Barrie, Belleville, Brantford, Greater Sudbury, Guelph,
Hamilton, Kingston, Kitchener-Cambridge-Waterloo, London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough,
St. Catharines-Niagara, Thunder Bay, Toronto, or Windsor.
For more information on how to determine if you resided outside a CMA, go to canada.ca/census-metropolitan-areas.
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X Check this box to claim the Climate Action Incentive on your return
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Step 1 – Calculating your basic climate action incentive
A
Y
N C
Base amount claim $224.00 60100 224 00 1
B
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Amount for an eligible spouse or common-law partner claim $112.00 60101 112 00 2
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Step 2 – Calculating your supplement for residents of small and rural communities
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If you are filing electronically, keep this form in case we ask to see it later. If you are filing a paper return, you must complete, sign,
and attach copies of this form to both your return and your spouse or common-law partner's return. The information on the forms
must be the same.
Complete this form if you (the transferring spouse or common-law partner) are electing to split your eligible pension income with
your spouse or common-law partner (the receiving spouse or common-law partner) and if you meet all of the following
conditions:
• You and your spouse or common-law partner were not living separate and apart from each other, because of a breakdown in
your marriage or common-law partnership, at the end of the tax year and for a period of 90 days or more beginning in the tax year.
• You and your spouse or common-law partner were residents of Canada on December 31, 2019 (or on the date of death).
• You received pension income in the tax year qualifying for the pension income amount (see "Retirement income – Summary
table" in Step 2 of the Federal Income Tax and Benefit Guide) or you were 65 years of age or older and received certain
qualifying amounts distributed from a retirement compensation arrangement (Box 17 of your T4A-RCA slips).
Only one joint election can be made for a tax year. If both you and your spouse or common-law partner have eligible pension
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income, you need to decide who will act as the transferring spouse or common-law partner electing to allocate part of their eligible
pension income to the other spouse or common-law partner (the receiving spouse or common-law partner).
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This form needs to be filed by your filing due date for the year. For more information on filing due dates, see the Federal Income
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Tax and Benefit Guide. We may allow you to make a late or amended election, or revoke an original election, under certain
circumstances. Contact us if you need more information.
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Y
N C
Do you and your spouse or common-law partner jointly agree
B
to split eligible pension income received in the tax year? Yes X No
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Step 1 – Identification
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Home address
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Information about your spouse or common-law partner (the receiving spouse or common-law partner)
Social insurance number
Last name Moszynski First name Helen 616 165 684
Home address Your spouse or common-
98B Boucher Rd 216-55 RR2 law partner's date of birth
Fort Frances ON Postal code P9A3M3 1949/09/08
Is your spouse or common-law partner a non-resident at the end of the year? Yes No X
To calculate the eligible pension income amount, the transferring spouse or common-law partner must complete line 31400
of the Worksheet for the return found in the Income tax package.
Enter the amount from line A of the transferring spouse's or common-law partner's
Worksheet for the return 68020 20,487 76 A
Enter the amount from box 128 of the transferring spouse's or common-law partner's T4A slip 68025 –
Amount from line 68020 minus the amount from line 68025 = 20,487 76 A.1
If you were 65 years of age or older on December 31, 2019 (or on the date of death) and received
life annuity payments from a retirement compensation arrangement (RCA) or you received veterans
benefits, complete lines 1 to 4. Otherwise, enter "0" on line B.
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Add lines 1 and 2 = 3
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$105,895 minus the amount from line A.1 (if negative, enter "0") 4
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Enter the lesser of lines 3 and 4
Y + B
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Add lines A.1 and B = 20,487 76 C
B
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on line E.
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* If the transferring spouse or common-law partner is deceased, use the number of months up to and
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Enter the amount from line D, if it applies. Otherwise, enter the amount from line C. 20,487 76 E
x 50%
Multiply the amount on line E by 50% Maximum split-pension amount = 10,243 88 F
Enter the amount that you and your spouse or common-law partner decide to jointly elect to be your
split-pension amount for the year. The split-pension amount cannot be more than the amount from Line F. 3,387 46 G
Enter this amount on line 21000 of the transferring spouse's or common-law partner's return
and on line 11600 of the receiving spouse's or common-law partner's return.
Page 2 of 4
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Part A – Calculate the pension income amount of the transferring spouse or common-law partner
Enter $2,000 or the amount from line K, whichever is less, on line 31400 of the transferring
spouse or common-law partner's return.
Note 1
If the transferring spouse or common-law partner entered an amount on line B, complete the
following calculation and enter the result on line J: line G – [((line B – line 2) ÷ line C) × line G]
Part B – Calculate the pension income amount of the receiving spouse or common-law partner
If there is an amount on line 11500 or line 12900 of the receiving spouse's or common-law
partner's return, enter the amount from line A of their Worksheet for the return. Otherwise,
enter "0". L
Amount from line J unless Note 2a below applies + M
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Add lines L and M = N
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A
Enter $2,000 or the amount from line N, whichever is less, on line 31400 of the receiving spouse's
or common-law partner's return.
M
Note 2a
A
If all of the following conditions apply, read Note 2b below:
Y
N C
B
• the amount on line L is less than $2,000
I
• the receiving spouse or common-law partner was under age 65 on December 31, 2019.
D
PL
• the transferring spouse or common-law partner was age 65 or older and received any:
– RRIF, RRSP, or other annuity payments
– variable pension benefits paid from a money-purchase provision of a registered pension plan
SE
– payment out of a pooled registered pension plan (other than amounts received due to the
U
Note 2b
O
(1) Recalculate the amount on line A.1 by deducting any of the following sources of pension income:
O
– RRIF, RRSP, or other annuity payments received by your spouse or common-law partner
– variable pension benefits paid from a money purchase provision of a registered pension plan
D
– any payment out of a pooled registered pension plan (other than amounts received due
to the death of their former spouse or common-law partner)
(2) If the result from (1) above is $4,000 or more, enter on line M the amount from line J.
(3) If the result from (1) above is less than $4,000, recalculate Steps 2 and 3 only using the
result from (1) as the amount for line C. Enter on line M the lesser of the amount from line G or J.
Page 3 of 4
Name: richard moszynski SIN: 604 681 684
Protected B when completed
Enter the total tax deducted from the transferring spouse's or common-law partner's pension
income entered on line C* 68040 6,146 33 O
* If the transferring spouse's or common-law partner's information slip(s) include(s) income tax
deducted for both eligible and non-eligible pension income on the same slip, calculate the
proportionate amount of tax deducted to be included at line O for each slip as follows:
(Eligible pension ÷ total of eligible and non-eligible pension) × total tax deducted
Part A – Calculate the income tax deducted for the transferring spouse or common-law partner
IL
Line 1 minus line 2 = 5,130 09 3
TE
A
Enter the result on line 43700 of the transferring spouse's or common-law partner's return.
M
Part B – Calculate the income tax deducted for the receiving spouse or common-law partner
A
Total tax deducted from all of the receiving spouse or common-law
Y
N C
partner's slips** 1
B
Amount from line P + 2
I
Enter the result on line 43700 of the receiving spouse's or common-law partner's return.
SE
** Enter the amount that you would have entered on line 43700 of your return if you did not choose to split your eligible pension income.
U
If you were a resident of Quebec on December 31, 2019, do not include any of your Quebec provincial income tax deducted.
D
T
By completing this form and signing below, we jointly elect and agree that the split-pension amount entered on line G of
Step 3 will be deducted in computing the net income of the transferring spouse or common-law partner and reported as
O
income by the receiving spouse or common-law partner on our income tax and benefit returns for 2019.
D
We understand that we will be jointly and severally liable for any amounts of tax, interest and penalties that may be owing
as a result of this election.
Date
Signature of transferring spouse or common-law partner
Date
Signature of receiving spouse or common-law partner
IL
T4A - Box 130: Apprenticeship incentive or completion grant
T4A - Box 133: Variable pension benefits
TE
A
T4A - Box 109: Periodic payments from an unregistered plan
T4A - Box 134: Tax-Free Savings Account (TFSA) taxable amount
M
T4A - Box 136: Federal Income Support for Parents of Murdered or Missing Children grant (PMMC)
T4A - Box 028: Other income - Other
A
T4A - Box 030: Patronage allocations due to business purchases
Y
N C
T4A - Box 040: RESP accumulated income payments
B
T4A - Box 042: RESP educational assistance payments
I
Page 1 of 3
Name: richard moszynski SIN: 604 681 684
OTHER
Taxable scholarship, fellowships, bursaries, and artists' project grants - Line 13010
IL
Net federal supplements paid back
Employment insurance benefits paid back (Box 30 of T4E slip)
TE
A
Registered disability savings plan (RDSP) income repayment
Scholarships paid back
M
Shareholder's loan amounts paid back
Canadian motion picture film and videotape write-offs
A
RCA deductions under subsection 60(t) and 60(u)
Y
N C
Split income (from Form T1206)
B
T4RIF - Box 22: Other deductions
I
* Legal fees paid to collect late support payments, to establish the amount of support payments or to try to get an increase in support payments
should be claimed on line 22100. Please see Schedule 4 to enter these amounts.
O
D
Page 2 of 3
Name: richard moszynski SIN: 604 681 684
OTHER
IL
TE
A
M
A
Y
N C
B
I
D
PL
SE
U
D
T
O
N
O
D
Page 3 of 3
Name: richard moszynski SIN: 604 681 684
PENSION
Pension Income Worksheet
IL
Line A minus 9 = 17,100 30 10
Eligible split-pension amount transferred from your spouse or common-law partner + 11
TE
A
Add lines 10 and 11 = 17,100 30 12
Maximum Credit 2,000 00 13
M
The lesser of line 12 and line 13
A
Pension Income Amount (to line 31400 of your return) 2,000 00 14
Y
N C
B
Joint election to split pension income - Information about your spouse or common-law partner (if applicable)
I
Is your spouse or common-law partner a non-resident at the end of the year? Yes No X
Enter the amount from line A of their T1032 form 20,487 76 16
Enter the amount from line O of their T1032 form 6,146 33 17
SE
Enter the following amounts included on line A of their T1032 form (other than
O
Enter the following amounts if your spouse is 65 years or older on December 31, 2019
and you are 64 years or younger
D
Complete this worksheet if you disposed of a property (or properties) in the current tax year for which you are claiming a principal residence
exemption. Generally, you can only designate one property as your principal residence for any specific year, except where you sell
a principal residence and buy another in the same year. Make sure to visit the form T2091 and/or T1255 to designate the number of years your
residence was your principal residence. For residents of Québec, refer also to TP-274-V.
Apt No Street No Street name or PO Box Adjusted cost base at the time of disposition Did your spouse/partner also dispose of this property
(Note 1) (if applicable)? Yes No
City
Proceeds of disposition Is all or part of the disposition going to your spouse/partner?
Prov./Terr. Postal code Country code (3 letters) Yes No
Lot number Was this your principal residence for all the years If YES, are you electing out of the automatic rollover on
since acquisition? Yes No disposition of capital property to a spouse/partner?
Yes No X
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Year of acquisition
Was this a disposition as a consequence of death? If part of the disposition is going to someone other than your
TE
A
Yes No X spouse/partner, enter the percentage that is going to your
spouse/partner:
M
Apt No Street No Street name or PO Box
A
Adjusted cost base at the time of disposition Did your spouse/partner also dispose of this property
(Note 1)
Lot number Was this your principal residence for all the years If YES, are you electing out of the automatic rollover on
since acquisition? Yes No disposition of capital property to a spouse/partner?
SE
Yes No X
U
Year of acquisition
Was this a disposition as a consequence of death? If part of the disposition is going to someone other than your
D
T
spouse/partner:
N
Apt No Street No Street name or PO Box Adjusted cost base at the time of disposition Did your spouse/partner also dispose of this property
(Note 1) (if applicable)? Yes No
O
City
Proceeds of disposition Is all or part of the disposition going to your spouse/partner?
D
Lot number Was this your principal residence for all the years If YES, are you electing our of the automatic rollover on
since acquisition? Yes No disposition of capital property to a spouse/partner?
Yes No X
Year of acquisition
Was this a disposition as a consequence of death? If part of the disposition is going to someone other than your
Yes No X spouse/partner, enter the percentage that is going to your
spouse/partner:
Note 1: Don't take into account any increase to the adjusted cost base as a result of the election from 1994.
IL
TE
A
M
A
Y
N C
B
I
D
PL
SE
U
D
T
O
N
O
D