T1 - 2025

If this return is for a deceased person, enter their information on this page. For more information, go to canada.ca/taxes-deceased-file-final-return.

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

First name
Last name
Mailing address (apartment - number, street)
Post Office Box
Rural Route
City
Province/Territory
Postal code
Email address
SIN
Date of birth (Year-Month-Day)
If this return is for a deceased person, enter the date of death (Year-Month-Day)
Marital status on December 31, 2025:	Married Living common-law Widowed Divorced Separated Single
Your language of correspondence: Votre langue de correspondance:	English Francais
Residence information Your province or territory of residence on December 31, 2025: Your current province or territory of residence if it is different than your mailing address above: Provinces or territories where your businesses had permanent establishments if you were self-employed in 2025: If you became a resident of Canada in 2025 for income tax purposes, enter your date of entry: (Month/Day) If you ceased to be a resident of Canada in 2025 for income tax purposes, enter your date of departure: (Month/Day) Your spouse's or common-law partner's information Their first name Their social insurance number (SIN) (enter 9 digit number) Tick this box if they were self-employed in 2025. Box 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 Step 1 - Identification and other information (continued) 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 Yes or 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 14 to 17 years of age, the Register of Future Electors? 1 Yes or 2 No Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and candidates at election time. Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18 and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use information in the Register of Future Electors to provide youth with educational information about the electoral process. Indian Act - Exempt income 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. Box 1 If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can calculate your Canada workers benefit for the 2025 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 2025 tax year. Canada Carbon Rebate Tick this box if you reside outside of a census metropolitan area (CMA) in Alberta, Saskatchewan, Manitoba, Nova Scotia, or New Brunswick, or within a rural area or small population centre of these CMAs, as determined by Statistics Canada (2021), and expect to continue to reside outside the same CMA or within a rural area or small population centre of the same CMA on April 1, 2025. For more information, go to canada.ca/canada-carbon-rebate. Box 1 Note: If your marital status is married or living common-law, and both you and your spouse or common-law partner were residing in the same location outside of a CMA or within a rural area or small population centre of a CMA, you must tick this box on both of your returns. Foreign property Line 26600: Did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2025, was more than CAN$100,000? 1 Yes or 2 No 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. 5015-R (Page 3 of 8) 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-10100for 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.

Self-employment income(see Guide T4002):
Employment income (box 14 of all T4 slips)			10100 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 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)			11700 7
UCCB amount designated to a dependant		11701
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
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)			12100 10
Net partnership income (limited or non-active partners only)			12200 11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip)			12500 12
Rental income (see Guide T4036)		Gross 12599	Net 12600 13
Taxable capital gains (complete Schedule 3)			12700 14
Support payments received (go to canada.ca/taxes-support-payments)		Total 12799	Taxable amount 12800 15
Registered retirement savings plan (RRSP) income (from all T4RSP slips)			12900 16
Taxable first home savings account (FHSA) income (see the T4FHSA slip)			12905 17
Taxable FHSA income - other (see the T4FHSA slip)			12906 18
Other income	(specify):		13000 19
Taxable scholarships, fellowships, bursaries and artists' project grants			13010 20
Add lines 1 to 20.			= 21
Business income	Gross 13499	Net 13500 22
Professional income	Gross 13699	Net 13700 23
Commission income	Gross 13899	Net 13900 24
Farming income	Gross 14099	Net 14100 25
Fishing income	Gross 14299	Net 14300 26
Add lines 22 to 26.		= 27
Line 21 plus line 27			= 28
Workers' compensation benefits (box 10 of the T5007slip)		14400 29
Social assistance payments		14500 30
Net federal supplements paid (box 21 of the T4A(OAS) slip)		14600 31
Add lines 29 to 31 (see line 25000 in Step 4). =		14700 =	+ 32
Line 28 plus line 32		Total income	15000 = 33

Step 3 - Net income

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 $79,000 You entered an amount for OAS pension on line 11300 or net federal supplements paid on line 14600andthe amount on line 23400 is more than $90,997
Enter the amount from line 33 of the previous page.			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 Period 1 21698 Period 2	Gross 21699
Allowable business investment loss deduction		21700 43
Moving expenses (complete Form T1-M)		21900 44
Support payments made (see Guide P102):	Total 21999	Allowable deduction 22000 45
Carrying charges, interest expenses and other expenses (use Federal Worksheet)		22100 46
Deduction for CPP or QPP contributions on self-employment income and other earnings (complete Schedule 8 or Form RC381, whichever applies)		22200 47
Deduction for CPP or QPP enhanced contributions on employment income (complete Schedule 8 or Form RC381, whichever applies) (maximum $838.00)		22215 48
Exploration and development expenses (complete Form T1229)		22400 49
Other employment expenses (see Guide T4044)		22900 50
Clergy residence deduction (complete Form T1223)		23100 51
Other deductions (specify):		23200 52
Add lines 35 to 52.		23300 =	- 53
Line 34 minus line 52 (if negative, show in brackets) Net income before adjustments =			23400 = 54
If not, enter "0" on line 23500.			23500 - 55
Line 56 minus line 57 (if negative, enter "0") If negative, you may have a non-capital loss (see Form T1A) and the negative amount is to be used for certain calculations (go to canada.ca/line-23600) Net income			23600 = 56

Step 4 - Taxable income

Enter the amount from line 56 of the previous page.		57
Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips)	24400 + 58
Security options deductions (boxes 39, 41, 91, and 92 of all T4 slips or see Form T1212)	24900 + 59
Additional security options deduction (use Federal Worksheet)	24901 + 62
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 for qualifying business transfer (complete Form T2048)	25395 + 64
Capital gains deduction (complete Form T657)	25400 + 65
Northern residents deductions (complete Form T2222)	25500 + 66
Additional deductions (specify):	25600 + 67
Add lines 58 to 67.	25700 =	25700 - 68
Line 59 minus line 71 (if negative, show in brackets) =		72
Capital gains reduction add-back (complete Schedule 3)		25999 73
Line 57 minus line 68 (if negative, enter "0")		Taxable income 26000 = 69

Step 5 - Federal tax

Part A - Federal tax on taxable income Use the amount from line 26000 to complete the appropriate column below. * Transcriber's Note: Use column 1 if the amount from line 26000 is $55,867 or less. Use column 2 if the amount from line 26000 is more than $55,867 but not more than $111,733. Use column 3 if the amount from line 26000 is more than $111,733 but not more than $173,205. Use column 4 if the amount from line 26000 is more than $173,205 but not more than $246,752. Use column 5 if the amount from line 26000 is more than $246,752 *
	Column 1: Line 26000 is $57,375 or less Line 75: Amount from line 26000	Column 2: Line 26000 is more than $57,375 but not more than $114,750 Line 75: Amount from line 26000	Column 3: Line 26000 is more than $114,750 but not more than $177,882 Line 75: Amount from line 26000	Column 4: Line 26000 is more than $177,882 but not more than $253,414 Line 75: Amount from line 26000	Column 5: Line 26000 is more than $253,414 Line 75: Amount from line 26000
Amount from line 26000						70
	-	-	-	-	-	71
Line 75 minus line 76 (cannot be negative)	=	=	=	=	=	72
	x	x	x	x	x	73
Line 77 multiplied by the percentage from line 78	=	=	=	=	=	74
	+	+	+	+	+	75
Line 79 plus line 80 Federal tax on taxable income	=	=	=	=	=	76

Part B - Federal non-refundable tax credits Basic personal amount: Enter the amount from line 81 on line 124 and continue at line 82.
If the amount on line 23600 is $173,205 or less, enter $15,705. If the amount on line 23600 is $246,752 or more, enter $14,156. Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,705)	30000 77
Age amount (if you were born in 1959 or earlier) (use Federal Worksheet) (maximum $8,790)	30100 78
Spouse or common-law partner amount (complete Schedule 5)	30300 79
Amount for an eligible dependant (complete Schedule 5)	30400 80
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (complete Schedule 5)	30425 81
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)	30450 82
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5) Number of children you are claiming this amount for Line 30499 multiplied by $2,616 =	30500 83
Line 89: Add lines 82 to 88. =	84

Part B - Federal non-refundable tax credits (continued)
Enter the amount from line 89 of the previous page.		85
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies): through employment income	30800 86
on self-employment income and other earnings	31000 87
Employment insurance premiums: through employment (boxes 18 and 55 of all T4 slips) (maximum $1,049.12)	31200 88
on self-employment and other eligible earnings (complete Schedule 13)	31217 89
Volunteer firefighters' amount (VFA)	31220 90
Search and rescue volunteers' amount (SRVA)	31240 91
Canada employment amount: Enter whichever is less: $1,471 or line 1 plus line 2.	31260 92
Home buyers' amount (maximum $10,000)	31270 93
Home accessibility expenses (use Federal Worksheet) (maximum $20,000)	31285 94
Adoption expenses	31300 95
Digital news subscription expenses (maximum $500)	31350 101
Add lines 86 to 95.	=	+ 96
Pension income amount (use Federal Worksheet) (maximum $2,000)		31400 + 97
Add lines 85, 96, and 97.		= 98
Disability amount for self (if you were under 18 years of age, use Federal Worksheet; if not, claim $10,138)		31600 + 99
Disability amount transferred from a dependant (use Federal Worksheet)		31800 + 100
Add lines 98 to 100.		= 101
Interest paid on your student loans (see canada.ca/taxes-students)		31900 + 102
Your tuition, education, and textbook amounts (complete Schedule 11)		32300 + 103
Tuition amount transferred from a child or grandchild		32400 + 104
Amounts transferred from your spouse or common-law partner (complete Schedule 2)		32600 + 105
Add lines 101 to 105. =		= 106
Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age	33099 107
Amount from line 23600 multiplied by 3% =	108
Enter whichever is less: $2,834 or the amount from line 108.	- 109
Line 107 minus line 109 (if negative, enter "0") =	= 110
Allowable amount of medical expenses for other dependants (use Federal Worksheet)	33199 + 111
Line 110 plus line 111 =	33200 =	+ 112
Line 106 plus line 112 =		33500 = 113
Federal non-refundable tax credit rate		x 114
Line 113 multiplied by the percentage from line 114		33800 = 115
Donations and gifts (complete Schedule 9)		34900 + 116
Top-up tax credit (use Federal Worksheet)		34990 + 117
Line 115 plus line 117.	Total federal non-refundable tax credits	35000 = 118

Part C - Net federal tax
Enter the amount from line 76.			119
Federal tax on split income (TOSI) (complete Form T1206)			40424 + 120
Line 119 plus line 120 =			40400 = 121
Amount from line 35000		122
Federal dividend tax credit (use Federal Worksheet)		40425 + 123
Minimum tax carryover (complete Form T691)		40427 + 124
Add lines 122 to 124.		= 125	- 125
Line 121 minus line 125 (if negative, enter "0")		Basic federal tax	42900 = 126
Federal surtax on income earned outside Canada (complete Form T2203)			+ 127
Line 126 plus line 127			= 128
Federal foreign tax credit (complete Form T2209)			40500 - 129
Line 128 minus line 129 =			= 130
Recapture of investment tax credit (complete Form T2038(IND))			+ 131
Line 130 plus line 131 =			= 132
Federal logging tax credit			- 133
Line 132 minus line 133 (if negative, enter "0")		Federal tax	40600 = 134
Federal political contribution tax credit (use Federal Worksheet) Total federal political contributions (attach receipts)	40900	(maximum $650) 41000 135
Investment tax credit (complete Form T2038(IND))		41200 + 136
Labour-sponsored funds tax credit: Net cost of shares of a provincially registered fund	41300	Allowable credit 41400 + 137
Add lines 135 to 137.		41600 =	- 138
Line 134 minus line 138 (if negative, enter "0") =			41700 = 139
Advanced Canada workers benefit (ACWB) (complete Schedule 6)			41500 + 140
Special taxes			41800 + 141
Add lines 139 to 141.		Net federal tax	42000 = 142

Step 6 - Refund or balance owing

End of T1 Form
Amount from line 42000		143
CPP contributions payable on self-employment income and other earnings (complete Schedule 8 or Form RC381, whichever applies)		42100 + 144
Employment insurance premiums payable on self-employment and other eligible earnings (complete Schedule 13)		42120 + 145
Social benefits repayment (amount from line 23500)		42200 + 146
Provincial or territorial tax (complete and attach your provincial or territorial Form 428, even if the result is "0")		42800 + 147
Add lines 143 to 146. Total payable =		43500 = 118
Enter the amount from line 148 of the previous page.		149
Total income tax deducted (amounts from all Canadian slips)	43700 + 150
Refundable Quebec abatement	44000 + 151
CPP or QPP overpayment	44800 + 152
Employment insurance (EI) overpayment	45000 + 153
Refundable medical expense supplement (use Federal Worksheet)	45200 + 154
Canada workers benefit (CWB) (complete Schedule 6)	45300 + 155
Canada training credit (CTC) (complete Schedule 11)	45350 + 156
Multigenerational home renovation tax credit (MHRTC) (complete Schedule 12)	45355 + 157
Refund of investment tax credit (complete Form T2038(IND))	45400 + 158
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips)	45600 + 159
Employee and partner GST/HST rebate (complete Form GST370)	45700 + 160
Eligible educator school supply tax credit Supplies expenses (maximum $1,000) 46800 + multiplied by 25% =	46900 + 161
Canadian journalism labour tax credit (box 236 of all T5013 slips)	47555 + 162
Return of fuel charge proceeds to farmers tax credit (complete Form T2043)	47556 + 163
Tax paid by instalments	47600 + 164
Provincial or territorial credits(complete Form 479, if it applies)	47900 + 165
Add lines 150 to 165. Total credits =	48200 =	- 166
Line 154 minus line 171 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 =		167
Refund		48400
Balance owing		48500

Your balance owing is due no later than April 30, 2025. For more information on how to make your payment, go to canada.ca/payments.

I certify that the information given on this return and in any attached document is correct, complete and fully discloses all of my income.

Sign here (It is a serious offence to make a false return.) Telephone number (including area code): Date (Year/Month/Day):

If this return was completed by a tax professional, tick the applicable box and provide the following information:

Line 49000: Was a fee charged? 1 Yes or 2 No

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