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Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

T1 2023
Income Tax and Benefit Return
Protected B when completed

If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011,
Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.

Step 1 – Identification and other information


7
Identification Marital status on
Social insurance December 31, 2023:
First name Last name number (SIN)
Gordon Marr 7 1 5 1 4 1 7 2 7 1 Married
Mailing address (apartment - number, street)
1281 Little Shuswap Lake Rd Date of birth 2 Living common-law
(Year Month Day)
PO Box RR 3 Widowed
1 9 5 9 0 3 2 3

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If this return is for 4 Divorced

MA
City Prov./Terr. Postal code
a deceased person,
Chase BC V 0 E 1 M 2 enter the date of death 5 X Separated
Email address (Year Month Day)

BY
gordmarr@gmail.com 6 Single
By providing an email address, you are registering to receive
email notifications from the CRA and agree to the Terms of END
use. To view the Terms of use, go to canada.ca/cra-email Your language of correspondence: X English
-notifications-terms. Votre langue de correspondance : Français
TS
Residence information
NO

Your province or territory of residence on December 31, 2023: If you became a resident of Canada
British Columbia in 2023 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
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than your mailing address above:


If you ceased to be a resident
of Canada in 2023 for income
Province or territory where your business had a permanent tax purposes, enter your (Month Day)
establishment if you were self-employed in 2023: date of departure:
TE

BC
CA

Your spouse's or common-law partner's information


PLI

Their first name Their SIN


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Tick this box if they were self-employed in 2023. 1


Net income from line 23600 of their return to claim certain credits
(or the amount that it would be if they filed a return, even if the amount is "0")
Amount of universal child care benefit (UCCB) from line 11700 of their return
Amount of UCCB repayment from line 21300 of their return

Do not use this area.

Do not use
this area. 17200 17100

5010-R E (23) (Ce formulaire est disponible en français.) Page 1 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Step 1 – Identification and other information (continued)
Residency information for tax administration agreements
For more information, go to canada.ca/indigenous-government-lands.
Did you reside on Nisga'a Lands on December 31, 2023? 1 Yes 2 X No
If yes, are you a citizen of the Nisga'a Nation? 1 Yes 2 No

Elections Canada
For more information, go to canada.ca/cra-elections-canada.

A) Do you have Canadian citizenship?


If yes, go to question B. If no, skip question B. 1 X Yes 2 No
B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth
and citizenship to Elections Canada to update the National Register of Electors or, if you are

IL
14 to 17 years of age, the Register of Future Electors? 1 X Yes 2 No

MA
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.

BY
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
END
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.
TS
Indian Act – Exempt income
NO

Tick this box if you have income that is exempt under the Indian Act.
For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
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calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.
TE

Foreign property
CA

Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 X No
PLI

If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.
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5010-R E (23) Page 2 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this
return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example,
go to canada.ca/line-10100 for information about line 10100.

Step 2 – Total income


As a resident of Canada, you need to report your income from all sources inside and outside Canada.
Employment income (box 14 of all T4 slips) 10100 48,472 50 1
Tax-exempt income for emergency services volunteers 10105
Commissions included on line 10100 (box 42 of all T4 slips) 10120
Wage-loss replacement contributions 10130
Other employment income 10400 + 2
Old age security (OAS) pension (box 18 of the T4A(OAS) slip) 11300 + 3
CPP or QPP benefits (box 20 of the T4A(P) slip) 11400 + 7,156 28 4
Disability benefits included on line 11400 (box 16 of the T4A(P) slip) 11410
Other pensions and superannuation 11500 + 5
Elected split-pension amount (complete Form T1032) 11600 + 6
Universal child care benefit (UCCB) (see the RC62 slip) +

IL
11700 7
UCCB amount designated to a dependant 11701

MA
Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 + 8
EI maternity and parental benefits, and provincial parental insurance plan
(PPIP) benefits 11905

BY
Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
Amount of dividends (eligible and other than eligible) 12000 + 9
Amount of dividends (other than eligible) 12010
Interest and other investment income (use Federal Worksheet)
Net partnership income (limited or non-active partners only)
END 12100
12200
+
+
73 07 10
11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 + 12
TS
Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 + 14
Support payments received (see Guide P102) Total 12799 Taxable amount 12800 + 15
NO

Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 + 16
Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 + 17
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Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips) 12906 + 18
Other income (specify): 13000 + 19
Taxable scholarships, fellowships, bursaries and artists' project grants 13010 + 20
Add lines 1 to 20. = 55,701 85 21
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Self-employment income (see Guide T4002):


Business income Gross 13499 Net 13500 22
CA

Professional income Gross 13699 Net 13700 + 23


Commission income Gross 13899 755 16 Net 13900 + 755 16 24
PLI

Farming income Gross 14099 Net 14100 + 25


Fishing income Gross 14299 Net 14300 + 26
= +
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Add lines 22 to 26. Net self-employment income 755 16 755 16 27
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Line 21 plus line 27 = 56,457 01 28


Workers' compensation benefits (box 10 of the T5007 slip) 14400 29
Social assistance payments 14500 + 30
Net federal supplements paid (box 21 of the T4A(OAS) slip) 14600 + 31
14700 = +
Ż
Add lines 29 to 31 (see line 25000 in Step 4). 32
Line 28 plus line 32 Total income 15000 = 56,457 01 33

5010-R E (23) Page 3 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Step 3 – Net income
Enter the amount from line 33 of the previous page. 56,457 01 34
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) 20600
Registered pension plan (RPP) deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700 35
RRSP deduction (see Schedule 7 and attach receipts) 20800 + 36
FHSA deduction (see Schedule 15 and attach receipts) 20805 + 37
Pooled registered pension plan (PRPP) employer contributions
(amount from your PRPP contribution receipts) 20810
Deduction for elected split-pension amount (complete Form T1032) 21000 + 38
Annual union, professional or like dues (receipts and box 44 of all T4 slips) 21200 + 39
Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips) 21300 + 40
Child care expenses (complete Form T778) 21400 + 41
Disability supports deduction (complete Form T929) 21500 + 42
Business investment loss (see Guide T4037)
Gross 21699 Allowable deduction 21700 + 43

IL
Moving expenses (complete Form T1-M) 21900 + 44

MA
Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 + 45
Carrying charges, interest expenses and other expenses
22100 +

BY
(use Federal Worksheet) 46
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + 52 48 • 47
Deduction for CPP or QPP enhanced contributions on employment income
END
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + 449 72 • 48
Exploration and development expenses (complete Form T1229) 22400 + 49
Other employment expenses (see Guide T4044) 22900 + 50
TS
Clergy residence deduction (complete Form T1223) 23100 + 51
Other deductions (specify): 23200 + 52
NO

23300 = –
Ż
Add lines 35 to 52. 502 20 502 20 53
Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 = 55,954 81 54
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Social benefits repayment:


Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:
• You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is
more than $76,875
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• You entered an amount for OAS pension on line 11300 or net federal supplements paid on
line 14600 and the amount on line 23400 is more than $86,912
CA

If not, enter "0" on line 23500. 23500 – • 55


Line 54 minus line 55 (if negative, enter "0")
PLI

(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 55,954 81 56
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5010-R E (23) Page 4 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Step 4 – Taxable income
Enter the amount from line 56 of the previous page. 55,954 81 57
Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips) 24400 58
Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212) 24900 + 59
Other payments deduction (enter the amount from line 14700 if you did
not enter an amount on line 14600; otherwise, use Federal Worksheet) 25000 + 60
Limited partnership losses of other years 25100 + 61
Non-capital losses of other years 25200 + 62
Net capital losses of other years 25300 + 63
Capital gains deduction (complete Form T657) 25400 + 64
Northern residents deductions (complete Form T2222) 25500 + 65
Additional deductions (specify): 25600 + 66
= –
Ż
Add lines 58 to 66. 25700 67
Line 57 minus line 67 (if negative, enter "0") Taxable income 26000 = 55,954 81 68

Step 5 – Federal tax

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Part A – Federal tax on taxable income

MA
Use the amount from line 26000 to complete the appropriate column below.

Line 26000 is more Line 26000 is more Line 26000 is more


Line 26000 is than $53,359 but not than $106,717 but not than $165,430 but not Line 26000 is more

BY
$53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675
Amount from line 26000 55,954 81 69
Line 69 minus line 70 – 0.00 – 53,359.00 – END 106,717.00 – 165,430.00 – 235,675.00 70
(cannot be negative) = = 2,595 81 = = = 71
Line 71 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 72
percentage from line 72 = = 532 14 = = = 73
TS
Line 73 plus line 74 + 0.00 + 8,003.85 + 18,942.24 + 34,207.62 + 54,578.67 74
Federal tax on
NO

taxable income = = 8,535 99 = = = 75


Enter the amount from line 75 on line 118 and continue at line 76.
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Part B – Federal non-refundable tax credits


Basic personal amount:
If the amount on line 23600 is $165,430 or less, enter $15,000.
If the amount on line 23600 is $235,675 or more, enter $13,520.
TE

Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,000) 30000 15,000 00 76
Age amount (if you were born in 1958 or earlier) (use Federal Worksheet) (maximum $8,396) 30100 + 77
CA

Spouse or common-law partner amount (complete Schedule 5) 30300 + 78


Amount for an eligible dependant (complete Schedule 5) 30400 + 79
PLI

Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 80
+
DU

Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 81
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $2,499 = 30500 + 82
Add lines 76 to 82. = 15,000 00 83

5010-R E (23) Page 5 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part B – Federal non-refundable tax credits (continued)
Enter the amount from line 83 of the previous page. 15,000 00 84
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
through employment income 30800 2,226 14 • 85
on self-employment income and other earnings 31000 + 37 38 • 86
Employment insurance premiums:
through employment (boxes 18 and 55 of all T4 slips) (maximum $1,002.45) 31200 + 790 11 • 87
on self-employment and other eligible earnings (complete Schedule 13) 31217 + • 88
Volunteer firefighters' amount (VFA) 31220 + 89
Search and rescue volunteers' amount (SRVA) 31240 + 90
Canada employment amount:
Enter whichever is less: $1,368 or line 1 plus line 2. 31260 + 1,368 00 91
Home buyers' amount (maximum $10,000) 31270 + 92
Home accessibility expenses (use Federal Worksheet) (maximum $20,000) 31285 + 93
Adoption expenses 31300 + 94
Digital news subscription expenses (maximum $500) 31350 + 95
= +
Ż
Add lines 85 to 95. 4,421 63 4,421 63 96

IL
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 97

MA
Add lines 84, 96 and 97. = 19,421 63 98
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 + 99

BY
Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 100
Add lines 98 to 100. = 19,421 63 101
Interest paid on your student loans (see Guide P105) 31900 + 102
Your tuition, education and textbook amounts (complete Schedule 11)
Tuition amount transferred from a child or grandchild
END 32300
32400
+
+
103
104
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 105
TS
Add lines 101 to 105. = 19,421 63 106
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 107
NO

Amount from line 23600 55,954 81 × 3% = 1,678 64 108


Enter whichever is less: $2,635 or the amount from line 108. – 1,678 64 109
Line 107 minus line 109 (if negative, enter "0") =
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110
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 111
33200 = +
Ż
Line 110 plus line 111 112
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Line 106 plus line 112 33500 = 19,421 63 113


Federal non-refundable tax credit rate × 15% 114
CA

Line 113 multiplied by the percentage from line 114 33800 = 2,913 24 115
Donations and gifts (complete Schedule 9) 34900 + 116
Line 115 plus line 116 Total federal non-refundable tax credits 35000 = 2,913 24 117
PLI
DU

5010-R E (23) Page 6 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part C – Net federal tax
Enter the amount from line 75. 8,535 99 118
Federal tax on split income (TOSI) (complete Form T1206) 40424 + • 119
Line 118 plus line 119 40400 = 8,535 99 120
Amount from line 35000 2,913 24 121
Federal dividend tax credit (use Federal Worksheet) 40425 + • 122
Minimum tax carryover (complete Form T691) 40427 + • 123
= –
Ż
Add lines 121 to 123. 2,913 24 2,913 24 124
Line 120 minus line 124 (if negative, enter "0") Basic federal tax 42900= 5,622 75 125
Federal surtax on income earned outside Canada (complete Form T2203) + 126
Line 125 plus line 126 = 5,622 75 127
Federal foreign tax credit (complete Form T2209) 40500 – 128
Line 127 minus line 128 = 5,622 75 129
Recapture of investment tax credit (complete Form T2038(IND)) + 130
Line 129 plus line 130 = 5,622 75 131
Federal logging tax credit – 132

IL
Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = 5,622 75 • 133
Federal political contribution tax credit (use Federal Worksheet)

MA
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 134
Investment tax credit (complete Form T2038(IND)) 41200 + • 135

BY
Labour-sponsored funds tax credit
Net cost of shares of a provincially
registered fund 41300 Allowable credit 41400 + • 136
Add lines 134 to 136.
Line 133 minus line 137 (if negative, enter "0")
END 41600 =
Ż

41700

= 5,622 75
137
138
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 + • 139
TS
Special taxes 41800 + • 140
Add lines 138 to 140. Net federal tax 42000 = 5,622 75 141
NO

Step 6 – Refund or balance owing


Amount from line 42000 5,622 75 142
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CPP contributions payable on self-employment income and other earnings


(complete Schedule 8 or Form RC381, whichever applies) 42100 + 89 86 • 143
Employment insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13) 42120 + 144
TE

Social benefits repayment (amount from line 23500) 42200 + 145


Provincial or territorial tax
CA

(complete and attach your provincial or territorial Form 428, even if the result is "0") 42800 + 2,342 50 • 146
Add lines 142 to 146. Total payable 43500 = 8,055 11 • 147
PLI
DU

5010-R E (23) Page 7 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Step 6 – Refund or balance owing (continued)
Enter the amount from line 147 of the previous page. 8,055 11 148
Total income tax deducted (amounts from all Canadian slips) 43700 7,166 41 • 149
Refundable Quebec abatement 44000 + • 150
CPP or QPP overpayment 44800 + • 151
Employment insurance (EI) overpayment 45000 + • 152
Refundable medical expense supplement (use Federal Worksheet) 45200 + • 153
Canada workers benefit (CWB) (complete Schedule 6) 45300 + • 154
Canada training credit (CTC) (complete Schedule 11) 45350 + • 155
Multigenerational home renovation tax credit (MHRTC)
(complete Schedule 12) 45355 + • 156
Refund of investment tax credit (complete Form T2038(IND)) 45400 + • 157
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + • 158
Employee and partner GST/HST rebate (complete Form GST370) 45700 + • 159
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 × 25% = 46900 + • 160

IL
Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 161
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + • 162

MA
Air quality improvement tax credit
(box 238 of all T5013 slips or from partnership letter) 47557 + • 163
Tax paid by instalments 47600 + • 164

BY
Provincial or territorial credits (complete Form 479, if it applies) 47900 + • 165
= –
Ż
Add lines 149 to 165. Total credits 48200 7,166 41 7,166 41 166
Line 148 minus line 166 END
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below. Refund or balance owing = 888 70 167
TS
Refund 48400 • Balance owing 48500 888 70 •
For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2024.
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,
NO

go to canada.ca/payments.

I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
- DO

attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
Was a fee charged? 49000 1 Yes 2 No
Sign here
It is a serious offence to make a false return.
EFILE number (if applicable): 48900
TE

Telephone number: 250 574-5330 Name of tax professional:


Date: Telephone number:
CA

Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
PLI

including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
DU

Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.

Do not use • 48600 •


48700 48800
this area.

5010-R E (23) RC-23-107 Page 8 of 8


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

T1-2023 Schedule 8
Canada Pension Plan
Contributions and Overpayment Protected B when completed

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.
The contributions consist of a base amount and an enhanced amount. Your employer will have already deducted the
contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any)
on this schedule including the base and enhanced amounts.
For more information about lines 22200, 22215, 30800 and 31000, go to canada.ca/fed-tax-information.

Find out if this schedule is for you


Complete this schedule to calculate your required CPP contributions or overpayment for 2023 if you were a resident of a
province or territory other than Quebec on December 31, 2023, and you have no earned income from the province of Quebec.
Attach a copy of this schedule to your paper return.
Do not complete this schedule if any of your T4 slips show QPP contributions. Instead, complete Form RC381, Inter-Provincial

IL
Calculation for CPP and QPP Contributions and Overpayments.

MA
Parts you need to complete
Part 1 – Complete this part if you are electing to stop contributing to the CPP or you are revoking a prior election.

BY
Part 2 – Complete this part to determine the number of months for the CPP contributions calculation.
Part 3 – Complete this part if you are reporting employment income.
Part 4 – Complete this part if you are reporting only self-employment income or other earnings you are electing to pay
CPP contributions on.
END
Part 5 – Complete this part if you are reporting employment income and self-employment income or other earnings you are
electing to pay CPP contributions on. (You must first complete Part 3.)
TS
Part 1 – Election to stop contributing to the CPP or revocation of a prior election
NO

You were considered a CPP working beneficiary and were required to make CPP contributions in 2023 if you met all of
the following conditions:
• You were 60 to 70 years of age
- DO

• You received a CPP or QPP retirement pension


• You had employment income or self-employment income or both
However, if you were at least 65 years of age, but under 70 years of age, you can elect to stop paying CPP contributions.
TE

Employment income
CA

If you had employment income for 2023 and you elected in 2023 to stop paying CPP contributions or revoked in 2023 an
election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing
to the Canada Pension Plan or Revocation of a Prior Election, to the Canada Revenue Agency (CRA) and your employer(s).
PLI

Self-employment income only


DU

If you had only self-employment income for 2023 and are electing in 2023 to stop paying CPP contributions on your
self-employment earnings, enter the month in 2023 you are choosing to start this election on line 50372 on the next page.
The date cannot be earlier than the month you turn 65 years of age and are receiving a CPP or QPP retirement pension.
For example, if you turn 65 in June, you can choose any month from June to December. If you choose the month of June,
enter "06" on line 50372.
If, in 2023, you are revoking an election made in a previous year on contributions on self-employment earnings, enter the
month in 2023 you are choosing to revoke this election on line 50374 on the next page. Your election remains valid until you
revoke it or turn 70 years of age. If you start receiving employment income (other than employment income earned in Quebec)
in a future year, you will need to complete Form CPT30 in that year for your election to remain valid.

5000-S8 E (23) (Ce formulaire est disponible en français.) Page 1 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part 1 – Election to stop contributing to the CPP or revocation of a prior election (continued)
Employment and self-employment income
If you had both employment income and self-employment income in 2023 and you wanted to elect to stop paying CPP
contributions in 2023 or revoke, in 2023, an election made in a previous year, you should have completed Form CPT30
in 2023. An election made using Form CPT30 applies to all income from pensionable earnings, including self-employment
earnings, as of the first day of the month after the date you gave this form to your employer.
If you completed and sent Form CPT30 when you became employed in 2023, but your intent was to elect in 2023 to stop
paying CPP contributions or revoke an election made in a previous year on your self-employment income before you
became employed, enter the month you want to stop contributing on line 50372.
If you want to revoke in 2023 an election made in a previous year, enter the month you want to resume contributing on
line 50374.
If you did not complete and send Form CPT30 for 2023 when you became employed, you cannot elect to stop paying
CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2023 on this schedule.

Election or revocation
If you had self-employment income in 2023, an election or a revocation that begins in 2023 must be made on or before

IL
June 15, 2025, to be valid.

MA
I elect to stop contributing to the CPP on my self-employment earnings on the first day of Month
the month entered on line 50372. 50372
I want to revoke an election made in a previous year to stop contributing to the CPP

BY
on my self-employment earnings and resume contributing on the first day of the month entered Month
on line 50374. 50374

END
Part 2 – Determine the number of months for the CPP contributions calculation
Enter "12" on line A below unless any of the following conditions apply:
a) You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A
TS
b) You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped
receiving a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability
NO

pension on line A
c) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying
CPP contributions in 2023. Enter the number of months in the year, up to and including the month you made the election,
- DO

on line A. If you had self-employment income in 2023 and entered a month on line 50372 of Part 1, enter on line A the
number of months in the year prior to the month that you entered on line 50372
d) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you have not revoked that election. Enter "0" on line A
TE

e) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you revoked that election in 2023. Enter the number of months in the year after the
CA

month you revoked the election on line A. If you had self-employment income in 2023 and entered a month on line 50374
of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374
PLI

f) You turned 70 years of age in 2023 and did not elect to stop paying CPP contributions. Enter the number of months in
the year, up to and including the month you turned 70 years of age, on line A
g) You were 70 years of age or older for all of 2023. Enter "0" on line A
DU

h) The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died,
on line A
If more than one condition above applies to you, calculate the number of months based on the combined conditions and
enter the result on line A.
Enter the number of months that CPP applied in 2023. 12 A

5000-S8 E (23) Page 2 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Use the number of months from line A of Part 2 to determine your prorated maximum CPP pensionable earnings and
maximum basic CPP exemption on the table below.

Monthly proration table for 2023


Number Maximum CPP Maximum basic Number Maximum CPP Maximum basic
of months pensionable earnings CPP exemption (1) of months pensionable earnings CPP exemption (1)
1 $5,550.00 $291.67 7 $38,850.00 $2,041.67
2 $11,100.00 $583.33 8 $44,400.00 $2,333.33
3 $16,650.00 $875.00 9 $49,950.00 $2,625.00
4 $22,200.00 $1,166.67 10 $55,500.00 $2,916.67
5 $27,750.00 $1,458.33 11 $61,050.00 $3,208.33
6 $33,300.00 $1,750.00 12 $66,600.00 $3,500.00

Part 3 – Calculating your CPP contributions and overpayment on employment income


Enter your maximum CPP pensionable earnings from the monthly

IL
proration table above using the number of months from line A of Part 2. (maximum $66,600) 66,600 00 1

MA
Total CPP pensionable earnings:
Enter the total from box 26 of all of your T4 slips (maximum $66,600 per slip)
(if box 26 is blank, enter the amount from box 14). 50339 48,472 50 2

BY
Enter whichever is less: amount from line 1 or line 2. 48,472 50 3
Enter your maximum basic CPP exemption from the monthly
proration table above using the number of months from line A of Part 2. END (maximum $3,500)
Earnings subject to CPP contributions: line 3 minus line 4 (if negative, enter "0") (maximum $63,100)

=
3,500 00
44,972 50
4
5
Actual total contributions on CPP pensionable earnings:
TS
Enter the total CPP contributions deducted from box 16 of all of your T4 slips. 50340 2,675 86 • 6
Actual base contributions on CPP pensionable earnings:
NO

Amount from line 6 2,675 86 × 83.1933% = – 2,226 14 7


Actual enhanced contributions on CPP pensionable earnings: line 6 minus line 7 = 449 72 8
- DO

Required base contributions on CPP pensionable earnings:


Amount from line 5 44,972 50 × 4.95% = (maximum $3,123.45) 2,226 14 9
Required enhanced contributions on CPP pensionable earnings:
Amount from line 5 44,972 50 × 1% = (maximum $631.00) + 449 73 10
TE

Total required contributions on CPP pensionable earnings: line 9 plus line 10 = 2,675 87 11

Enter the amount from line 6.


CA

2,675 86 12
Enter the amount from line 11. – 2,675 87 13
Line 12 minus line 13 (if negative, enter "0") (2) =
PLI

14
If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 5. If your
earnings subject to contributions are from employment only, claim the deduction and tax credit as follows:
DU

• Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 7 or line 9.
Also enter this amount on line 58240 of your provincial or territorial Form 428 (in dollars and cents), if applicable
• Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 8 or line 10
• Enter on line 44800 of your return (in dollars and cents) the amount from line 14 if it is positive
If you are completing Part 5 and calculate that your self-employment income and other earnings subject to contributions
(line 22 of Part 5) are "0," report your CPP contributions as noted above.

(1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.
(2) Ifthis amount is negative, you may be able to make additional CPP contributions. See Form CPT20, Election to Pay Canada
Pension Plan Contributions.

5000-S8 E (23) Page 3 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part 4 – CPP contributions on self-employment income and other earnings only
(no employment income)
Pensionable net self-employment earnings (3)
(amount from line 12200 of your return plus line 27 of your return) 1
Employment earnings not shown on a T4 slip that you elect to pay additional
CPP contributions on (complete Form CPT20) 50373 + 2
CPP pensionable earnings:
Line 1 plus line 2 (if negative, enter "0") (maximum $66,600) (4) = 3
Basic exemption (maximum $3,500) (4) – 4
Line 3 minus line 4 (if negative, enter "0") (maximum $63,100) = 5
CPP contribution rate × 11.9% 6
CPP contributions payable on self-employment and other earnings:
Line 5 multiplied by the percentage from line 6
Enter this amount (in dollars and cents) on line 42100 of your return. = 7
Deduction and tax credit for CPP contributions on self-employment income

IL
and other earnings
Required base contributions on CPP pensionable earnings:

MA
Amount from line 7 × 83.1933% = – 8
Required enhanced contributions on CPP pensionable earnings:
Line 7 minus line 8 = 9

BY
Tax credit for base CPP contributions on self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:
Amount from line 8 END × 50% = + 10
Deduction for CPP contributions on self-employment income and other earnings:
Line 9 plus line 10
Enter this amount (in dollars and cents) on line 22200 of your return. = 11
TS
NO

Part 5 – CPP contributions on self-employment income and other earnings


when you have employment income
- DO

Pensionable net self-employment earnings (3)


(amount from line 12200 of your return plus line 27 of your return) 755 16 1
Employment earnings not shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20) 50373 + 2
TE

Employment earnings shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20) 50399 + 3
CA

Add lines 1 to 3. = 755 16 4


Enter the amount from line 6 of Part 3. Actual total CPP contributions 2,675 86 5
PLI

Enter the amount from line 14 of Part 3 if it is positive (if not, enter "0"). – 6
Line 5 minus line 6 (if negative, enter "0") = 2,675 86 7
DU

Amount from line 7 2,675 86 × 16.80672 = 44,972 44 8

(3) If applicable, self-employment earnings should be prorated according to the number of months that CPP applied for
conditions a) to g) of line A in Part 2. Self-employment earnings are not prorated for condition h).
(4) Maximum CPP pensionable earnings and the basic exemption should be prorated according to the number of months
entered on line A of Part 2. See the monthly proration table on page 3 to find the amount that corresponds to the number
of months entered on line A of Part 2.

5000-S8 E (23) Page 4 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part 5 – CPP contributions on self-employment income and other earnings
when you have employment income (continued)
CPP pensionable earnings:
Enter the amount from line 1 of Part 3. (maximum $66,600) 66,600 00 9
Basic exemption:
Enter the amount from line 4 of Part 3. (maximum $3,500) – 3,500 00 10
Line 9 minus line 10 (if negative, enter "0") (maximum $63,100) = 63,100 00 11
Enter the amount from line 8 of Part 5. – 44,972 44 12
Line 11 minus line 12 (if negative, enter "0") = 18,127 56 13

Enter whichever is less: amount from line 4 of Part 5 or line 13 above. 755 16 14

Amount from line 4 of Part 3 3,500 00 15


Amount from line 2 of Part 3 – 48,472 50 16
Line 15 minus line 16
(if negative, enter "0" on lines 17 and 21 and continue at line 22) = 17

IL
Amount from line 4 of Part 5 18

MA
Amount from line 11 above – 19
= –
Ż
Line 18 minus line 19 (if negative, enter "0") 20
= –
Ż
Line 17 minus line 20 (if negative, enter "0") 21

BY
Earnings subject to contributions: line 14 minus line 21 (if the result is negative, enter "0"
and follow the instructions at the end of Part 3 to claim the deduction and tax credit for the
contributions on your employment income; if the result is positive, continue at line 23)
END = 755 16 22

Amount from line 22 755 16 × 11.9% = 89 86 23


Amount from line 14 of Part 3 (if positive) × 2 = – 24
TS
Line 23 minus line 24 (if negative, show in brackets) = 89 86 25

If the amount from line 25 is negative, enter it as a positive amount. 26


NO

Deductions and tax credits for CPP contributions


Tax credit for base CPP contributions through employment income:
- DO

Enter the amount from line 7 of Part 3. 2,226 14 27


Enter the amount from line 9 of Part 3. – 2,226 14 28
Line 27 minus line 28 (if negative, enter "0") = 29
TE

Enter whichever is less: amount from line 27 or line 28.


Enter this amount (in dollars and cents) on line 30800 of your return.
CA

2,226 14 30

Deduction for CPP enhanced contributions on employment income:


PLI

Enter the amount from line 8 of Part 3. 449 72 31


Enter the amount from line 10 of Part 3. – 449 73 32
DU

Line 31 minus line 32 (if negative, enter "0") = 33


Enter whichever is less: amount from line 31 or line 32.
Enter this amount (in dollars and cents) on line 22215 of your return. 449 72 34

5000-S8 E (23) Page 5 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part 5 – CPP contributions on self-employment income and other earnings
when you have employment income (continued)
If the amount from line 25 of the previous page is:
• negative, complete Part 5a below
• positive, complete Part 5b below
• "0," enter the amount from line 29 of the previous page on line 31000 of your return (in dollars and cents)
and enter the amount from line 33 of the previous page on line 22200 of your return (in dollars and cents)
Part 5a – Amount from line 25 is negative
CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:
Amount from line 26 of the previous page × 50% = 35
Amount from line 35 × 83.1933% = – 36
Line 35 minus line 36 = 37
Enter the amount from line 29 of the previous page. 38

IL
Enter the amount from line 36. – 39
Tax credit for base CPP contributions on self-employment income and other earnings:

MA
Line 38 minus line 39
Enter this amount (in dollars and cents) on line 31000 of your return. = 40

BY
Enter the amount from line 33 of the previous page. 41
Enter the amount from line 37. – 42
Deduction for CPP contributions on self-employment income and other earnings:
END
Line 41 minus line 42
Enter this amount (in dollars and cents) on line 22200 of your return. = 43
Part 5b – Amount from line 25 is positive
TS
CPP contributions payable on self-employment income and other earnings:
Enter the amount from line 25 of the previous page.
Enter this amount (in dollars and cents) on line 42100 of your return.
NO

89 86 44
Amount from line 44 89 86 × 83.1933% = – 74 76 45
Line 44 minus line 45 = 15 10 46
- DO

Amount from line 45 74 76 × 50% = + 37 38 47


Line 46 plus line 47 = 52 48 48

Enter the amount from line 29 of the previous page. 49


TE

Enter the amount from line 47. + 37 38 50


CA

Tax credit for base CPP contributions on self-employment income and other earnings:
Line 49 plus line 50
Enter this amount (in dollars and cents) on line 31000 of your return. = 37 38 51
PLI

Enter the amount from line 33 of the previous page. 52


Enter the amount from line 48. + 52 48 53
DU

Deduction for CPP contributions on self-employment income and other earnings:


Line 52 plus line 53
Enter this amount (in dollars and cents) on line 22200 of your return. = 52 48 54

See the privacy notice on your return.

5000-S8 E (23) Page 6 of 6


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Form BC428
British Columbia Tax 2023
Protected B when completed

For more information about this form, go to canada.ca/bc-tax-info.

Part A – British Columbia tax on taxable income


Enter your taxable income from line 26000 of your return. 55,954 81 1
Use the amount from line 1 to complete the appropriate column below.
Line 1 is more than Line 1 is more than Line 1 is more than
Line 1 is $45,654 but not $91,310 but not $104,835 but not
$45,654 or less more than $91,310 more than $104,835 more than $127,299
Amount from line 1 55,954 81 2
Line 2 minus line 3 – 0.00 – 45,654.00 – 91,310.00 – 104,835.00 3
(cannot be negative) = = 10,300 81 = = 4
Line 4 multiplied by the × 5.06% × 7.7% × 10.5% × 12.29% 5

IL
percentage from line 5 = = 793 16 = = 6
Line 6 plus line 7 + 0.00 + 2,310.09 + 5,825.60 + 7,245.73 7

MA
British Columbia tax
on taxable income = = 3,103 25 = = 8
If you completed lines 2 to 8 for a column above, enter the amount from line 8 on line 61 and continue on line 16.

BY
Line 1 is more than Line 1 is more than
$127,299 but not $172,602 but not Line 1 is more

Amount from line 1


more than $172,602
END
more than $240,716 than $240,716
9
Line 9 minus line 10 – 127,299.00 – 172,602.00 – 240,716.00 10
TS
(cannot be negative) = = = 11
Line 11 multiplied by the × 14.7% × 16.8% × 20.5% 12
NO

percentage from line 12 = = = 13


Line 13 plus line 14 + 10,006.56 + 16,666.10 + 28,109.25 14
British Columbia tax
- DO

on taxable income = = = 15
If you completed lines 9 to 15 for a column above, enter the amount from line 15 on line 61 and continue on line 16.
TE

Part B – British Columbia non-refundable tax credits Internal use 56090


Basic personal amount Claim $11,981 58040 11,981 00 16
CA

Age amount (if you were born in 1958 or earlier) (use Worksheet BC428) (maximum $5,373) 58080 + 17
Spouse or common-law partner amount:
PLI

Base amount 11,285.00 18


Your spouse's or common-law partner's net income
DU

from line 23600 of their return – 19


Line 18 minus line 19 (if negative, enter "0") (maximum $10,259) 58120 =
Ż
+ 20
Amount for an eligible dependant:
Base amount 11,285.00 21
Your eligible dependant's net income from line 23600 of their return – 22
Line 21 minus line 22 (if negative, enter "0") (maximum $10,259) 58160 =
Ż
+ 23
British Columbia caregiver amount (use Worksheet BC428) 58175 + 24
Add lines 16, 17, 20, 23 and 24. = 11,981 00 25

5010-C E (23) (Ce formulaire est disponible en français.) Page 1 of 3


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part B – British Columbia non-refundable tax credits (continued)
Amount from line 25 of the previous page 11,981 00 26
CPP or QPP contributions:
Amount from line 30800 of your return 58240 2,226 14 • 27
Amount from line 31000 of your return 58280 + 37 38 • 28
Employment insurance premiums:
Amount from line 31200 of your return 58300 + 790 11 • 29
Amount from line 31217 of your return 58305 + • 30
Volunteer firefighters' amount 58315 + 31
Search and rescue volunteers' amount 58316 + 32
Add lines 27 to 32. = 3,053 63
Ż
+ 3,053 63 33
Adoption expenses 58330 + 34
Add lines 26, 33 and 34. = 15,034 63 35
Pension income amount (maximum $1,000) 58360 + 36
Line 35 plus line 36 = 15,034 63 37

IL
Disability amount for self
(claim $8,986 or, if you were under 18 years of age, use Worksheet BC428) 58440 + 38

MA
Disability amount transferred from a dependant (use Worksheet BC428) 58480 + 39
Add lines 37 to 39. = 15,034 63 40

BY
Interest paid on your student loans (amount from line 31900 of your return) 58520 + 41
Your tuition and education amounts (attach Schedule BC(S11)) 58560 + 42
Tuition amounts transferred from a child or grandchild END 58600 + 43
Amounts transferred from your spouse or common-law partner (attach Schedule BC(S2)) 58640 + 44
Add lines 40 to 44. = 15,034 63 45
Medical expenses:
TS
Amount from line 33099 of your return 58689 46
Amount from line 23600 of your return 55,954 81 47
NO

Applicable rate × 3% 48
Line 47 multiplied by the percentage from line 48 = 1,678 64 49
Enter whichever is less: $2,491 or the amount from line 49. – 1,678 64
- DO

50
Line 46 minus line 50 (if negative, enter "0") = 51
Allowable amount of medical expenses for other dependants
(use Worksheet BC428) 58729 + 52
TE

Line 51 plus line 52 58769 =


Ż
+ 53
Line 45 plus line 53 58800 = 15,034 6354
CA

British Columbia non-refundable tax credit rate × 5.06% 55


Line 54 multiplied by the percentage from line 55 58840 = 760 75 56
PLI

Donations and gifts (use Worksheet BC428) 58969 + 57


Line 56 plus line 57 = 760 75 58
DU

Farmers' food donation tax credit:


Amount of qualifying gifts also claimed on line 57 × 25% = 58980 + 59
Line 58 plus line 59
Enter this amount on line 64. British Columbia non-refundable tax credits 61500 = 760 75 60

5010-C E (23) Page 2 of 3


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part C – British Columbia tax
British Columbia tax on taxable income from line 8 or 15 3,103 25 61
British Columbia tax on split income (complete Form T1206) 61510 + • 62
Line 61 plus line 62 = 3,103 25 63
British Columbia non-refundable tax credits from line 60 760 75 64
British Columbia dividend tax credit (use Worksheet BC428) 61520 + • 65
British Columbia minimum tax carryover:
Amount from line 40427
of your return × 33.7% = 61540 + • 66
Add lines 64 to 66. = 760 75
Ż
– 760 75 67
Line 63 minus line 67 (if negative, enter "0") = 2,342 50 68
British Columbia additional tax for minimum tax purposes:
Amount from line 118 of Form T691 × 33.7% = + 69
Line 68 plus line 69 = 2,342 50 70
Provincial foreign tax credit (complete Form T2036) – 71

IL
Line 70 minus line 71 (if negative, enter "0") = 2,342 50 72

MA
British Columbia tax reduction
If your net income from line 23600 of your return is $37,814 or more, enter "0" on line 79 and
continue on line 80. If it is less than $37,814, complete the following calculation:

BY
Basic reduction Claim $521 521 00 73
Enter your net income from line 23600
of your return.
Base amount –
END
55,954 81
23,179.00
74
75
Line 74 minus line 75 (if negative, enter "0") = 32,775 81 76
TS
Applicable rate × 3.56% 77
Line 76 multiplied by the percentage from line 77 = 1,166 82
Ż
– 1,166 82 78
NO

Line 73 minus line 78


(if negative, enter "0") British Columbia tax reduction = Ż
– 79
Line 72 minus line 79 (if negative, enter "0") = 2,342 50 80
- DO

British Columbia logging tax credit from Form FIN 542S or Form FIN 542P – 81
Line 80 minus line 81 (if negative, enter "0") = 2,342 50 82
British Columbia political contributions made in 2023 60400 83
TE

British Columbia political contribution tax credit (use Worksheet BC428) (maximum $500) – 84
Line 82 minus line 84 (if negative, enter "0") = 2,342 50 85
CA

British Columbia employee share ownership plan tax credit


from Certificate ESOP 20 60450 • 86
PLI

British Columbia employee venture capital corporation tax credit


from Certificate EVCC 30 60470 + • 87
Total ESOP and EVCC credits:
DU

Line 86 plus line 87 (maximum $2,000) = Ż


– 88
Line 85 minus line 88 (if negative, enter "0") = 2,342 50 89
British Columbia mining flow-through share tax credit (complete Form T1231) 68810 – • 90
Line 89 minus line 90 (if negative, enter "0")
Enter this amount on line 42800 of your return. British Columbia tax = 2,342 50 91
See the privacy notice on your return.

5010-C E (23) Page 3 of 3


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Protected B when completed

Statement of Business or Professional Activities


• Use this form to calculate your self-employment business and professional income.
• For each business or profession, fill in a separate Form T2125.
• Fill in this form and send it with your income tax and benefit return.
• For more information on how to fill in this form, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.
Part 1 – Identification
Your name Your social insurance number
Marr, Gordon 7 1 5 1 4 1 7 2 7
Business name Business number
R T
Business address City Prov./Terr. Postal code
1281 Little Shuswap Lake Rd Chase B C V 0 E 1 M 2
Fiscal Date (YYYYMMDD) Date (YYYYMMDD)
Was this your last year of business? Yes No
period From 2 0 2 3 0 1 0 1 to 2 0 2 3 1 2 3 1 X
Main product or service Industry code
(see Chapter 2 in Guide T4002)

IL
5 2 4 2 1 0
Accounting method Tax shelter identification number Partnership business number Your percentage
Cash X Accrual of the partnership

MA
(commission only) TS 100.00 %
Name and address of the person or firm preparing this form

BY
Part 2 – Internet business activities
If your web pages or websites generate business or professional income, fill in this part of the form.

From how many Internet web pages and websites (including third-party platform websites) does your business earn income? END
Enter "0" if none. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provide up to five main web page or website addresses:
http://
TS
http://
http://
NO

http://
http://
- DO

Percentage of your gross income generated from the web pages and websites
(If no gross income was generated from the Internet, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %
TE
CA
PLI
DU

T2125 E (23) (Ce formulaire est disponible en français.) Page 1 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed
Part 3A – Business income
Fill in this part only if you have business income. If you have professional income, leave this part blank and fill in Part 3B.
If you have both business and professional income, you have to fill out a separate Form T2125 for each.
Part 3B – Professional income
Fill in this part only if you have professional income. If you have business income, leave this part blank and fill in Part 3A.
If you have both business and professional income, you have to fill out a separate Form T2125 for each.
Note: You can no longer use the transitional rules which allowed you to include your work-in-progress (WIP) progressively in your income if you had made an
election to exclude your WIP. For more information on the inclusion of WIP in your income, see Chapter 2 of Guide T4002.

Part 3A – Business income


Gross sales, commissions or fees (include GST/HST collected or collectible). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755.16 3A
3B
GST/HST, provincial sales tax, returns, allowances, discounts, and GST/HST adjustments (included in amount 3A) . . . . . . . . . . . . . . .
Subtotal: Amount 3A minus amount 3B 755.16 3C
If you are using the quick method for GST/HST – Government assistance calculated as follows:
GST/HST collected or collectible on sales, commissions and fees eligible for the quick method . . . . . . 3D
GST/HST remitted: (sales, commissions and fees eligible for the quick method plus GST/HST
3E
collected or collectible) multiplied by the applicable quick method remittance rate . . . . . . . . . . . . . . . .
Subtotal: Amount 3D minus amount 3E Ź 3F

Adjusted gross sales: Amount 3C plus amount 3F (enter on line 8000 of Part 3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755.16 3G

IL
MA
Part 3B – Professional income
3H
Gross professional fees including work-in-progress (WIP) and GST/HST collected or collectible . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GST/HST, provincial sales tax, returns, allowances, discounts, and GST/HST adjustments (included in amount 3H) . . . . . . . . . . . . . . . 3I

BY
Subtotal: Amount 3H minus amount 3I 3J
If you are using the quick method for GST/HST – Government assistance calculated as follows:
END 3K
GST/HST collected or collectible on professional fees eligible for the quick method . . . . . . . . . . . . . . .
GST/HST remitted: (professional fees eligible for the quick method plus GST/HST collected or
3L
collectible) multiplied by the applicable quick method remittance rate . . . . . . . . . . . . . . . . . . . . . . . . .
Subtotal: Amount 3K minus amount 3L Ź 3M
TS
3N
Adjusted professional fees: Amount 3J plus amount 3M (enter on line 8000 of Part 3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NO

Part 3C – Gross business or professional income


8000 755.16
Adjusted gross sales (amount 3G) or adjusted professional fees (amount 3N) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8290
Reserves deducted last year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- DO

Other income (specify)*:


8230

Subtotal: Line 8290 plus line 8230 Ź 3O


TE

8299 755.16
Gross business or professional income: Line 8000 plus amount 3O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Report the gross business or professional income from line 8299 on the applicable line of your income tax and benefit return as indicated below:
CA

• business income on line 13499


• professional income on line 13699
• commission income on line 13899
PLI

*
You may have received assistance from COVID-related measures from the federal, provincial or territorial governments. For more information on how to
report COVID-related assistance, go to canada.ca/en/revenue-agency/services/wage-rent-subsidies/report-subsidy-tax-return.html.
DU

For Parts 3D, 4 and 5, if GST/HST has been remitted or an input tax credit has been claimed, do not include GST/HST when you calculate the cost of goods
sold, expenses or net income (loss). If you are using the quick method for GST/HST, include the GST/HST paid or payable when you calculate the cost of goods
sold, expenses or net income (loss).

T2125 E (23) Page 2 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed

Part 3D – Cost of goods sold and gross profit


If you have business income, fill in this part. Enter only the business part of the costs.
Gross business income (line 8299 of Part 3C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755.16 3P
8300 3Q
Opening inventory (include raw materials, goods in process and finished goods) . . . . . . . . . . . .
8320 3R
Purchases during the year (net of returns, allowances and discounts) . . . . . . . . . . . . . . . . . . . . .
8340 3S
Direct wage costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8360 3T
Subcontracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8450 3U
Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtotal: Add amounts 3Q to 3U 3V
8500
Closing inventory (include raw materials, goods in process and finished goods) . . . . . . . . . . . . .
Cost of goods sold: Amount 3V minus line 8500 8518 Ź
8519 755.16
Gross profit (or loss): Amount 3P minus line 8518. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 4 – Net income (loss) before adjustments


Gross business or professional income (line 8299 of Part 3C) or Gross profit (line 8519 of Part 3D). . . . . . . . . . . . . . . . . . . . . . . . . 755.16 4A
Expenses (enter only the business part)
8521 4B
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IL
8523 4C
Meals and entertainment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8590 4D
Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MA
8690 4E
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8710 4F
Interest and bank charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8760 4G
Business taxes, licences and memberships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BY
8810 4H
Office expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8811 4I
Office stationery and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8860 4J
Professional fees (includes legal and accounting fees). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
END 8871 4K
Management and administration fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8910 4L
Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8960 4M
Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9060 4N
Salaries, wages and benefits (including employer's contributions) . . . . . . . . . . . . . . . . . . . . . . . . .
TS
9180 4O
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9200 4P
Travel expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4Q
NO

9220
Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9224 4R
Fuel costs (except for motor vehicles). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9275 4S
Delivery, freight and express. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4T
- DO

9281
Motor vehicle expenses (not including CCA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital cost allowance (CCA). Enter amount ii of Area A minus any personal part and any
CCA for business-use-of-home expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9936 4U
Other expenses (specify): 9270 4V
Total expenses: Total of amounts 4B to 4V 9368 Ź
TE

9369 755.16
Net income (loss) before adjustments: Amount 4A minus line 9368 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CA

Part 5 – Your net income (loss)


Your share of line 9369 or the amount from your T5013 slip, Statement of Partnership Income. . . . . . . . 755.16 5A
PLI

5B
Canadian journalism labour tax credit allocated to you in the year (box 236 of your T5013 slip) . . . . . . .
9974
GST/HST rebate for partners received in the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DU

Total: Amount 5A plus amount 5B plus line 9974 755.16 Ź 755.16 5C


9943
Other amounts deductible from your share of net partnership income (loss) (amount 6F). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net income (loss) after adjustments: Amount 5C minus line 9943 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755.16 5D
9945
Business-use-of-home expenses (amount 7P) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9946 755.16
Your net income (loss): Amount 5D minus line 9945 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Report the net income amount from line 9946 on the applicable line of your income tax and benefit return as indicated below:
• business income on line 13500
• professional income on line 13700
• commission income on line 13900
Note: Do not report a loss resulting from the disposition of a flipped property on your income tax and benefit return. Any loss resulting from the disposition of a
flipped property is deemed to be nil. For more information, read Chapter 1 of Guide T4002.

T2125 E (23) Page 3 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed

Part 6 – Other amounts deductible from your share of net partnership income (loss)
Claim expenses you incurred that were not included in the partnership statement of income and expenses, and for which the partnership did not reimburse
you. These claims must not be included in the claims already calculated for the partnership.
List details of expenses: Expense amounts
Automobile expenses
Private health services plan premiums
Capital cost allowance
Business Income Reduction

Repayments you received


Total other amounts deductible from your share of the net partnership income (loss): Add above amounts
(enter this on line 9943 of Part 5) 6F

Part 7 – Calculating business-use-of-home expenses


7A
Heat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IL
7B
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7C

MA
7D
Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mortgage interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7E
7F
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BY
Other expenses (specify): 7G
Subtotal: Add amounts 7A to 7G 7H
7I
Personal-use part of the business-use-of-home expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtotal: Amount 7H minus amount 7I
Capital cost allowance (business part only), which means amount ii of Area A minus any portion of capital
END
cost allowance that is for personal use or entered on line 9936 of Part 4 . . . . . . . . . . . . . . . . . . . . . . . . . .
7J

7K
7L
Amount carried forward from previous year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TS
Subtotal: Add amounts 7J to 7L 7M

Net income (loss) after adjustments (amount 5D) (if negative, enter "0"). . . . . . . . . . . . . . . . . . . . . . . . . . . 755.16 7N
NO

Business-use-of-home expenses available to carry forward: Amount 7M minus amount 7N


(if negative, enter "0") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7O
7P
Allowable claim: Amount 7M or 7N above, whichever is less (enter your share of this amount on line 9945 of Part 5) . . . . . . . . . . . . . .
- DO

Part 8 – Details of other partners


Do not fill in this chart if you must file a partnership information return.

Name of partner
TE

Address Share of net income or (loss) Percentage of partnership


CA

$ %
Name of partner
PLI

Address Share of net income or (loss) Percentage of partnership


$ %
DU

Name of partner

Address Share of net income or (loss) Percentage of partnership


$ %
Name of partner

Address Share of net income or (loss) Percentage of partnership


$ %

Part 9 – Details of equity


9931
Total business liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Drawings in the current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9932
Capital contributions in the current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9933

T2125 E (23) Page 4 of 7


Protected B when completed

Area A – Calculation of capital cost allowance (CCA) claim


1 2 3 4 5 6 7** 8 9 10
Class Undepreciated Cost of additions Cost of additions Proceeds of Proceeds of UCC after UCC of DIEP Immediate Cost of remaining
number capital cost (UCC) in the year from column 3 dispositions dispositions of additions (col. 4 minus expensing amount additions after
at the start of the (see Areas B and that are DIEPs in the year (see DIEP (enter and dispositions for DIEPs immediate
year col. 6)
C below) (property must be Areas D and E amount from (col. 2 plus col. 3 expensing (col. 3
available for use below) col. 5 that relates minus col. 5) minus col. 9)
in the year) to DIEP from
col. 4)
Note 1 Note 2 Note 3 Note 4
DU
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

PLI
CA
Total immediate expensing claim for the year: Total of column 9
TE Ź i

11 12 13 14 15 16 17 18 19
Cost of remaining Remaining UCC Proceeds of UCC adjustment Adjustment for Base amount CCA CCA for the year UCC at the end of
additions from after immediate dispositions for current-year current-year for CCA rate (col. 16 multiplied the year
- DO
column 10 that expensing (col. 7 available to additions of AIIPs additions subject (col. 12 plus % by col. 17 or a (col. 7 minus
are AIIPs or ZEVs minus col. 9). reduce additions and ZEVs to the half-year lower amount,
col. 14 minus col. 18)
of AIIPs and ZEVs (col. 11 minus rule. plus col. 9)
col. 15)
(col. 5 minus col. 13) 1/2 multiplied by
NO
col. 10 plus multiplied by the (col. 10 minus
col. 11). If relevant factor. If col. 11 minus
negative, enter "0" negative, enter "0" col. 5). If negative,
TS
enter "0"
Note 5 Note 6
END
BY
Total CCA claim for the year: Total of column 18 (enter on line 9936 of Part 4 amount ii Ź ii
minus any personal part and any CCA for business-use-of-home expenses***)
MA
** If you have a negative amount in column 7, add it to income as a recapture in Part 3C on line 8230. If no property is left in the class and there is a positive amount in this column, deduct the amount from
income as a terminal loss in Part 4 on line 9270. Recapture and terminal loss do not apply to a Class 10.1 property unless it is a DIEP. For more information, read Chapter 4 of Guide T4002.
***
IL
For information on CCA for "Part 7 – Calculating business-use-of-home expenses," see "Special situations" in Chapter 4 of Guide T4002. To help you calculate the CCA, see the calculation charts
in Areas B to G.

See next page for notes 1 to 6.

T2125 E (23) Page 5 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed

Note 1: Columns 4, 6, 8 and 9 apply only to designated immediate expensing properties (DIEPs). See subsection 1104(3.1) of the federal Income Tax
Regulations for definitions. A DIEP is a property that you acquired after December 31, 2021, and that became available for use in the current year. For
more information, see Guide T4002.
Note 2: The proceeds of disposition of a zero-emission passenger vehicle (ZEPV) that has been included in Class 54, or a passenger vehicle bought after
April 18, 2021, that has been included in Class 10.1, and whose cost is more than the prescribed amount will be adjusted based on a factor equal to its
prescribed amount as a proportion of the actual cost of the vehicle. For dispositions after July 29, 2019, you will have to adjust the actual cost of the
vehicle for any payments or repayments of government assistance that you may have received or repaid for the vehicle. If the passenger vehicle in
Class 10.1 is not designated for immediate expensing treatment, this special rule does not apply. For more information on proceeds of disposition and
prescribed amounts, read "Class 10.1 (30%)" and "Class 54 (30%)" in Guide T4002.

Note 3: The amount you enter in column 8 must not be more than the amount in column 7. If the amount in column 7 is negative, enter "0."

Note 4: The immediate expensing applies to DIEPs included in column 8. The total immediate expensing amount for the tax year (total of column 9) is limited to
the lesser of:
• the immediate expensing limit, which is equal to one of the following, whichever is applicable:
– $1.5 million, if you are not associated with any other eligible person or partnership (EPOP) in the tax year
– amount iii of Area G, if you are associated with one or more EPOPs in the tax year
– zero, if you are associated with one or more EPOPs and an agreement that assigns a percentage to one or more of the associated EPOPs was
not filed with the minister in a prescribed form
– any amount allocated by the minister under subsection 1104(3.4) of the Regulations
• the UCC of DIEPs in column 8

IL
• the amount of income, if any, earned from the source of income that is a business (before any CCA deductions) in which the relevant DIEP is used
for the tax year

MA
For more information, see Guide T4002.

Note 5: Columns 11, 13 and 14 apply only to accelerated investment incentive properties (AIIPs) (see subsection 1104(4) of the federal Income Tax Regulations
for the definition), zero-emission vehicles (ZEVs), ZEPVs and other eligible zero-emission automotive equipment and vehicles that become available for

BY
use in the year. In this chart, ZEVs represent zero-emission vehicles, zero-emission passenger vehicles and other eligible zero-emission automotive
equipment and vehicles. An AIIP is a property (other than a ZEV) that you acquired after November 20, 2018, and that became available for use before
2028. A ZEV is a motor vehicle included in Class 54 or 55 that you acquired after March 18, 2019, and that became available for use before 2028, or
eligible zero-emission automotive equipment and vehicles included in Class 56 acquired after March 1, 2020, and that became available for use before
2028. For more information, see Guide T4002. END
Note 6: The relevant factors for properties available for use before 2024 are 2 1/3 (Classes 43.1, 54 and 56), 1 1/2 (Class 55), 1 (Classes 43.2 and 53), 0
(Classes 12, 13, 14 and 15) and 1/2 for the remaining AIIPs.
TS
For more information on AIIPs, see Guide T4002 or go to canada.ca/taxes-accelerated-investment-income.

Area B – Equipment additions in the year


NO

1 2 3 4 5
Class Property Total cost Personal part Business part
number description (if applicable) (column 3 minus
column 4)
- DO

Total equipment additions in the year: Total of column 5 9925


TE

Area C – Building additions in the year


CA

1 2 3 4 5
Class Property Total cost Personal part Business part
number description (if applicable) (column 3 minus
PLI

column 4)
DU

Total building additions in the year: Total of column 5 9927

Area D – Equipment dispositions in the year


1 2 3 4 5
Class Property Proceeds of disposition Personal part Business part
number description (should not be more (if applicable) (column 3 minus
than the capital cost) column 4)

Total equipment dispositions in the year: Total of column 5 9926

Note: If you disposed of property in the year, see Chapter 4 of Guide T4002 for information about your proceeds of disposition.

T2125 E (23) Page 6 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT
Protected B when completed

Area E – Building dispositions in the year


1 2 3 4 5
Class Property Proceeds of disposition Personal part Business part
number description (should not be more (if applicable) (column 3 minus
than the capital cost) column 4)

Total building dispositions in the year: Total of column 5 9928


Note: If you disposed of property in the year, see Chapter 4 of Guide T4002 for information about your proceeds of disposition.

Area F – Land additions and dispositions in the year


9923
Total cost of all land additions in the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9924
Total proceeds from all land dispositions in the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: You cannot claim capital cost allowance on land. For more information, see Chapter 3 of Guide T4002.

Area G – Agreement between associated eligible persons or partnerships (EPOPs)

IL
Are you associated in the fiscal period with one or more EPOPs that you have entered into an agreement with under
subsection 1104(3.3) of the Regulations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

MA
If you answered yes, fill in the table below.
Enter the percentage assigned to each associated EPOP (including your business) as determined in the agreement.

BY
This percentage will be used to allocate the immediate expensing limit. The total of all percentages assigned under the agreement should not be more than
100%. If the total is more than 100%, then the associated group has an immediate expensing limit of zero. For more information about the immediate
expensing limit, see Guide T4002.

1
Name of the EPOP
END 2
Identification number
3
Percentage assigned under the
agreement
Note 7
TS
NO
- DO

Total of percentage assigned: Total of column 3 Ź


TE

Immediate expensing limit allocated to your business: Multiply 1.5 million by the percentage assigned to your business in
column 3 (see note 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii
CA

Note 7: The identification number is the EPOP's social insurance number, business number or partnership account number.
PLI

Note 8: If the total of column 3 is more than 100%, enter "0."


DU

See the privacy notice on your return.

T2125 E (23) Page 7 of 7


Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Protected B when completed


2023
Employee Overpayment of Employment Insurance Premiums
Complete this form to calculate any overpayment of employment insurance (EI) premiums paid through employment.
To receive a refund of any overpayment, the amount of the EI overpayment has to be more than $1.
If you have self-employment and other eligible earnings and you entered into an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, complete
Schedule 13 before completing this form.
Do not complete this form if you were a resident of Quebec on December 31, 2023, and have to complete Schedule 10
(parts B and C) because you are reporting employment income earned outside Quebec.

Calculating your employment insurance overpayment


Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) (1) 48,472 50 1
Total self-employment and other earnings eligible for the EI program for access to EI special benefits + 2
Line 1 plus line 2 (maximum $61,500) = 48,472 50 3

IL
Total premiums deducted:
Residents of other than Quebec (box 18 and box 55 of your T4 slips) (2)

MA
Quebec residents (box 18 of your T4 slips) 790 11 4
Total premiums payable (if applicable):
Residents of other than Quebec (amount from line 9 of Schedule 13)

BY
Quebec residents (amount from line 10 of Schedule 13) + 5
Ż
Line 4 plus line 5 = 790 11 790 11 6
Amount from line 3
Line 6 minus line 7 (if negative, enter "0")
48,472 50 – $2,000END = (if negative, enter "0") –
=
46,472 50 7
8
Total premiums deducted from line 4 above 790 11 9
TS
Required premiums:
Residents of other than Quebec
NO

Amount from line 1 48,472 50 × 1.63% = (maximum $1,002.45) 790 10 10


Residents of Quebec
Amount from line 1 48,472 50 × 1.27% = (maximum $781.05) 11
- DO

Enter the amount from line 10 or line 11, whichever applies. – 790 10 12
Line 9 minus line 12 (if negative, enter "0") = 0 01 13
Enter whichever is more: amount from line 8 or line 13. 0 01 14
TE

Employment insurance overpayment:


Enter whichever is less: amount from line 9 or line 14.
CA

If this amount is more than $1, enter it on line 45000 of your return. 0 01 15
PLI

Non-refundable tax credit for employment insurance premiums through employment:


Enter whichever amount is the least: line 7, line 9 or line 12.
Enter this amount on line 31200 of your return and on line 58300 of your Form 428, if applicable. (3) 790 10 16
DU

(1) If you have no self-employment earnings and your total EI insurable earnings on your T4 slips are less than $2,000,
enter "0". However, if you have self-employment earnings and have an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits,
enter the total EI insurable earnings from your T4 slips.
(2) If you received EI-exempt employment income (box 28 of your T4 slip) and there is an amount in box 55 of your T4 slip,
do not claim the amount in box 55 on this line. In this case, contact Revenu Québec to get a refund of your provincial parental
insurance plan (PPIP) premiums paid. However, if you are an employee who controls more than 40% of a corporation's voting
shares and you have an agreement in 2023 with the Canada Employment Insurance Commission through Service Canada to
participate in the EI program for access to EI special benefits, claim the amount in box 55 on this line.
(3) We may adjust your claim if there is an amount on line 2 and the amount on line 3 is less than $2,033
($2,025 for residents of Quebec).
See the privacy notice on your return.
T2204 E (23) (Ce formulaire est disponible en français.) Page 1 of 1
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other credits
Basic personal amount - line 30000
If your net income at line 23600 of your return $165,430 or less, enter $15,000 on line 11 below.
If your net income is more than $235,675, enter $13,520.
Otherwise, complete the following calculation to determine how much to claim on line 30000 of your return.
Base amount 13,520.00 1
Supplement amount 1,480.00 2
Amount from line 23600 of your return 55,954.81 3
Income threshold 165,430.00 4
Line 3 minus line 4 5
70,245.00 6
Line 5 divided by line 6 7
1,480.00 8
Line 7 multiplied by line 8 9
Line 2 minus line 9 (if negative, enter "0") 1,480.00 1,480.00 10
Line 1 plus line 10
Enter this amount on line 30000 of your return. (maximum $15,000) 15,000.00 11

IL
MA
Age amount - line 30100
Maximum amount 1
Amount from line 23600 of your return 2

BY
Income threshold 42,335.00 3
Line 2 minus line 3 (if negative, enter "0") 4
Applicable rate
Line 4 multiplied by the percentage from line 5
Line 1 minus line 6 (if negative, enter "0")
END x 15.00 % 5
6

Enter this amount on line 30100 of your return. 7


TS
Volunteer firefighters’ amount – line 31220
NO

Do you wish to claim this credit? Yes No


Volunteer firefighters’ amount
- DO

Search and rescue volunteers’ amount – line 31240


Do you wish to claim this credit? Yes No
TE

Search and rescue volunteers’ amount


CA

Home buyers' amount - line 31270 and line 58357


PLI

Do you qualify for the home buyers' amount? Yes No


Saskatchewan Federal
DU

Home buyers' credit


Amount claimed by another individual
Home buyers' amount

Page 1 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other credits
Home Accessibility Expenses - line 31285
Complete this chart to calculate your eligible home accessibility expenses and you are claiming this credit.
For more information, go to line 31285 in the guide.
Date of Description Amount paid
Supplier or contractor
sales slip (including all
or contract Name GST/HST No. applicable
(if applicable) taxes)

IL
MA
BY
END
TS
NO
- DO
TE
CA
PLI
DU

Total eligible expenses = 1

Enter whichever is less: amount from line 1 or $20,000. 2


Enter the amount claimed by other qualifying individuals and eligible individuals living
in the same eligible dwelling from line 31285 of their return.. - 3
Line 2 minus line 3
Enter this amount on line 31285 of your return. Home accessibility expenses = 4

Page 2 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other credits
Adoption expenses - line 31300
Name of child

Fees paid to an adoption agency licensed by a provincial or territorial government 1


Court, legal and administrative expenses 2
Reasonable travel and living expenses:
Travel expenses of a child 3
Travel and living expenses of the adoptive parents 4
Travel expenses of an escort, if the adoptive parents did not accompany the child 5
Document translation fees 6
Mandatory expenses paid for the child’s immigration 7

IL
Expenses arising from a requirement imposed by government authority respecting the adoption of a child 8

MA
Other expenses 9

Total adoption expenses (maximum : $18,210 per child) 10

BY
Amount claimed by the other adoptive parent % 11
Subtract line 11 from line 10. 12
Carry the result to line 31300 of your return.

Digital news subscription tax credit - line 31350


END
Total qualifying subscription expenses
TS
Maximum
NO

Pension income amount - line 31400


Complete the calculation below if you reported eligible pension, superannuation, or annuity payments on line 11500, line 11600, or line 12900 of
your return.
- DO

Amount from line 11500 of your return 1


Foreign pension income included in the amount on line 11500 and deducted
on line 25600 of your return 2
Income from a U.S. individual retirement account (IRA) included in the amount
TE

on line 11500 of your return 3


Amounts from a RRIF or a PRPP included in the amount on line 11500 of your
CA

return and transferred to an RRSP, a RRIF, a PRPP, or an annuity 4


Ineligible pension income included in T4A 4A
Add lines 2 to 4A. 5
PLI

Line 1 minus line 5 6


Annuity payments from line 12900 of your return (box 16 of all your T4RSP slips) only if you were age 65 or older on
7
DU

December 31, 2023, or you received the payments because of the death of your spouse or common-law partner.
Line 6 plus line 7
Enter this amount on line 31400 of your return. (maximum $2,000) 8
If you are electing to split your eligible pension income with your spouse or common-law partner, enter the amount
from line 8 on line 1 of your Form T1032, Joint Election to Split Pension Income.
Follow the instructions at Step 4 on Form T1032 to calculate the pension income amount to enter on line 31400 of
your and your spouse's or common-law partner's return.

MB residents only:
Claiming the MB fitness amount for yourself? X Yes No
Claiming the MB fitness amount for your spouse/partner (if applicable)? X Yes No
Eligible fitness expense

Page 3 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other credits
Disability amount - line 31600
You may be able to claim the disability amount if the CRA approved your certified Form T2201, Disability Tax Credit
Certificate.
To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2023.
If you were eligible for the disability tax credit for 2022 and you still meet the eligibility requirements in 2023, you can
claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the
previous period of approval ended before 2023 or if the CRA asks you to.
For more information, see Guide RC4064, Disability-Related Information, or go to
canada.ca/disability-credits-deductions.
If you qualify for the disability amount and, on December 31, 2023, you were:
18 years of age or older, enter $9,428 on line 31600 of your
return under 18 years of age, complete the following calculation
Maximum supplement 1
Total expenses for child care and attendant care claimed for you by anyone 2
Base amount 3,221.00 3
Line 2 minus line 3 (if negative, enter "0") 4

IL
Line 1 minus line 4 (if negative, enter "0") 5
Enter, on line 31600 of your return, $9,428 plus the amount on line 5 (maximum claim $14,928),

MA
unless you are completing this chart to calculate the amount at line 31800.

Federal political contribution tax credit - lines 40900/41000

BY
Federal political contributions from T5013 1
Other federal political contributions 2
Total of lines 1 and 2 (Enter on line 40900 of your return)
Available credit:
75% of the first $400
END 3

4
50% of the next $350 5
TS
33.33% of contributions over $750 6
Available credit to a maximum of $650 7
NO

Enter this amount on line 41000 of your return.

Total income tax deducted - line 43700


- DO

T4 slips 6,092.98
T4A slips
T4A (OAS) slip
T4A (P) slip
TE

1,073.43
T4A (RCA) slip
T4E slip
CA

T4FHSA slip
T4RIF slips
PLI

T4RSP slips
T5013 slips
T1032 line P - Pension Transferee
DU

Québec tax deducted (if not filing Québec return)

Subtotal 7,166.41
Less: T1032 line P - Pensioner
Total 7,166.41

Tax transfer for residents of Québec - line 43800


Income tax deducted by employers outside Québec
Multiply by 45%. Enter this amount on line 43800 of your return.

Page 4 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Refundable medical expense supplement - line 45200 Other credits


Amount from line 23600 of your return 1
Your spouse's or common-law partner's net income from page 1 of your return 2
Line 1 plus line 2 3
Your universal child care benefit (UCCB) from line 11700 of your return or
the benefit of your spouse or common-law partner from page 1 of your return 4
Registered disability savings plan (RDSP) income from line 12500 of your and
your spouse's or common-law partner's returns) 5
Line 4 plus line 5 6
Line 3 minus line 6 7
Your UCCB repayment from line 21300 of your return plus your spouse's or
common-law partner's UCCB repayment from page 1 of your return 8
RDSP income repayment (included in the amount on line 23200
of your and your spouse's or common-law partner's returns) 9
Line 8 plus line 9 10
Line 7 plus line 10 Adjusted family net income 11
Income threshold 30,964.00 12

IL
Line 11 minus line 12 (if negative, enter "0") 13

MA
Amount from line 21500 of your return 14
Amount from line 33200 of your return 15
Line 14 plus line 15 16

BY
Applicable rate % 17
Line 16 multiplied by the percentage from line 17 18
Enter whichever is less: $1,399 or line 18. 19
Amount from line 13
Line 19 minus line 20 (if negative, enter "0")
Enter this amount on line 45200 of your return.
END x 5 20

21

Eligible educator school supply tax credit - line 46900


TS
Total eligible teaching supplies (Maximum $1,000)
25.00 %
NO

Eligible educator school supply tax credit

Air quality improvement tax credit - line 47557


- DO

T5013 Box 238


Partner’s share from partnership letter
Air quality improvement tax credit allocated from partnerships
TE

Tax paid by instalments - line 47600


CA

Payment date Description Amount


PLI
DU

Total tax paid by instalments


Page 5 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other income
Wage-loss replacement plan benefits - lines 10100 and 10130
Wage-loss replacement plan benefits received (reported on T4 box 14)
Contributions you made to the plan that have not been previously reported
Net Wage-loss replacement plan benefits

Other employment income - line 10400


Tips not included on slips
Employment income not reported on slips
Foreign employment income
Clergy housing allowance
GST/HST rebate on prior year employment expenses (excludes CCA):
Prior year line 1 of GST 370 (x 5/105)
Prior year line 5 of GST 370 (x 13/113)

IL
Prior year line 5 of GST 370 (x 15/115)
Prior year line 14 of GST 370 (x 1/101)

MA
Prior year line 14 of GST 370 (x 2/102)
Prior year line 13 of GST 370 (x 8/108)
Prior year line 13 of GST 370 (x10/110)

BY
Less: GST rebate recognized on line 9974 of your business statements

QST rebate on prior year employment expenses (excludes CCA)


T4A Box 107 - wage-loss replacement plan benefits
Less: premiums paid to wage-loss replacement plan
END
T4A Box 104 - research grants
TS
Research expenses. Specify:
Net research grants
NO

T4A Box 119 - group term life-insurance premiums


T4A Box 118 - medical premiums
T4A Box 127 - veterans' benefits
- DO

T4A Box 132 - wage earner protection program


T4A Box 152 - SUBP qualified under ITA
T4A Box 156 - bankruptcy settlement
T4A Other employment income
TE

T4PS Box 35 - other income


T5 Box 17 - royalties from your work or invention
CA

Recapture of capital cost allowance


PLI
DU

Total

Page 1 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other pensions - line 11500


Other income
U.S. social security benefits (started after 1995)
U.S. Social security benefits (started before 1996)
Foreign pensions exempt under a tax treaty
Income from a U.S. individual retirement account (IRA)
Other foreign pensions
T3 Box 31 - eligible pension income
T4A Box 016 - pension or superannuation
T4A Box 018 - lump sum payments from an SPP or money purchase RPP
T4A Box 024 - annuities
T4A Box 133 - variable pension benefits
T4A Box 194 - 65 and over and/or received on death of spouse
T4RIF Box 16 - taxable amounts from a RRIF
T4RIF Box 20 - deemed receipt on deregistration of RRIF
T4RIF Box 22 - Other income due to annuitant's death
T5 Box 19 - annuities

IL
T2205 - amounts from a spousal or common law partner SPP
T2205 - amounts from a spousal RRIF

MA
BY
Total
END
Taxable amount of dividends from taxable Canadian corporations - lines 12010 and 12000
Taxable amount of dividends other than eligible dividends (specify):
TS
NO
- DO
TE
CA
PLI
DU

Enter this amount on line 12010 of your return. 12010

Page 2 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other income
Taxable amount of dividends from taxable Canadian corporations - lines 12010 and 12000 (continued)
Taxable amount of eligible dividends (specify):

IL
MA
BY
Enter this amount on line 12000 of your return. 12000

Interest and other investment income - line 12100


Specify:
END
First West Credit Union 73.07
TS
NO
- DO
TE
CA
PLI
DU

Income from foreign sources (specify):

Enter this amount on line 12100 of your return. 12100 73.07

Page 3 of 5
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other income

Net Partnership income (loss) - line 12200


Reported on T5013 slips
Reported on Resource form
Net income (loss) from certified films and productions

Enter this amount on line 12200 of your return. 12200

IL
RRSP income - line 12900

MA
T4RSP Box 16 - annuity payments
T4RSP Box 18 - refund of premiums

BY
T4RSP Box 20 - refund of excess contributions
T4RSP Box 22 - withdrawal payments
T4RSP Box 22 - commutation payments transferred to RRSP
T4RSP Box 22 - commutation payments transferred to RRIF
T4RSP Box 25 - LLP withdrawal (excess amount)
T4RSP Box 26 - deemed receipt on deregistration
END
T4RSP Box 27 - HBP withdrawal (excess amount)
TS
T4RSP Box 28 - other income
T4RSP Box 34 - deemed receipt on death
NO

T2205 - amount from a spousal or common-law partner RRSP or RRIF


HBP - required repayment for 2023
HBP - balance due in the year of death or departure from Canada
- DO

HBP - other income


LLP - required repayment for 2023
LLP - balance due in the year of death or departure from Canada
LLP - other income
TE

Total
CA

Scholarships, fellowships, bursaries, and artists project grants - line 13010


PLI

T4A Box 105 - scholarships, bursaries, fellowships


Less: Tax exemption for full-time education
DU

Less: Tax exemption for part-time education


Less: Tax exemption for elementary/secondary school award
Less: Basic $500 exemption 500.00
Other awards not eligible for $500 exemption
Taxable portion of scholarships

Page 4 of 5
Other income
Name: Gordon Marr SIN:715 141 727 Printed on:2024/04/16 00:04 EDT

Other income - line 13000


T3 Box 22 - lump-sum pension benefits
T3 Box 26 - other income (net of box 31, box 35, box 46 and 47)
T3 Box 35 and T4A Box 106 - eligible death benefits (gross minus 10,000.00 ) net
T3 Box 46 - pension income
T4 Boxes 66-67, T3 Box 47 - Qualifying retiring allowances
T4A Box 018 - lump-sum payments
T4A Box 024 - annuities
T4A Box 030 - taxable patronage allocations
T4A Box 040 - RESP accumulated income payments
T4A Box 042 - RESP educational assistance payments
T4A Box 109 - periodic payment from unregistered plan
T4A Box 117 - loan benefit
T4A Box 123 - payments from a revoked DPSP
T4A Box 125 - disability benefit from a pension plan
T4A Box 129 - tax deferred coop shares
T4A Box 130 - apprenticeship incentive grant
T4A Box 130 - apprenticeship completion grant

IL
T4A Box 133 - variable pension benefits

MA
T4A Box 136 - Federal Income Support for Parents of Murdered or Missing Children grant
T4A Box 150 - labour adjustment benefits
T4A Box 154 - cash award or prize from payer
T4A Box 194 - under 65 and not received on death of spouse

BY
T4A Box 197 - Canada Emergency Response Benefit (CERB)
T4A Box 198 - Canada Emergency Student Benefit (CESB)
T4A Box 199 - Canada Emergency Student Benefit (CESB) for eligible students with disabilities or those with
END
children or other dependents
T4A Box 200 - Provincial/Territorial COVID-19 financial assistance payments
T4A Box 202 - Canada Recovery Benefit (CRB)
TS
T4A Box 203 - Canada Recovery Sickness Benefit (CRSB)
T4A Box 204 - Canada Recovery Caregiving Benefit (CRCB)
T4A Box 205 - One-time payment for older seniors
NO

T4A Box 211 - Canada Worker Lockdown Benefit (CWLB)


T4A - other income
T4A(P) Box 18 - death benefit
- DO

T4ARCA - statement of distribution from an RCA


T4RIF Box 16 - taxable amounts from a RRIF
T4RIF Box 18 - deemed receipt on death
T4RIF Box 20 - deemed receipt on deregistration of RRIF
TE

T4RIF Box 22 - other income


T5013 Box 30 - other income
CA

T2205 - amounts from a spousal or common law partner SPP


T2205 - amounts from a spousal RRIF
PLI

AgriInvest Fund #2 taxable withdrawals


Foreign income
Recovery of exploration and development expenses
DU

Additional income related to the disposition of tools for an apprentice mechanic


T1204 - Net income (loss)

Total
Page 5 of 5

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