Andrea works for Short Line Limited as an engineer. She has 2022 taxable income of $105,000, which is 100% employment income. The maximum CPP and El was withheld from her paycheque during the year, plus $11000 in federal income taxes. Her common law partner, Jamie, has a net income of $4000. Andrea is also a volunteer firefighter and volunteered for 600 hours for the local fire department in 2022 . She also bought a house this year for $440,000. Neither her nor her common law partner had owned and lived in another home in the last 5 years. The couple have one child who is 8 years old. During 2022 , Andrea spent $2200 on medical expenses for their child, plus $2,000 in medical expenses for herself and $500 for Jamie. Andrea donated $5000 to the Canadian Mental Health Association during the year. She also made political contributions of $1,200 to a registered federal political party in 2022 . Basic personal amount (net income under $155,625 ) Claim \$14,398 Age amount (if you were born in 1957 or earlier) (use federal worksheet) (maximum \$\$7,898) Spouse or common-law partner amount (if negative, enter "0") $14,398 minus ( his or her net income from page 1 of your return) 300001 Amount for an eligible dependant (attach Schedule 5) (if negative, enter "0") Search and rescue volunteers' amount 31240 13 Canada employment amount (if you reported employment income on line 10100 or line 10400) Home Buyers' Amount Home Accessibility Adoption expenses Pension income amount (use federal worksheet) Disability amount (for self) (claim $8,870 or, if you were under age 18 , use federal worksheet) Disablility amount transferred from a dependant (use federal worksheet) Interest paid on your student loans Your Tuition, education, and textbook amounts (attach Schedule 11) Tuition, education, and textbook amounts transferred from a child Amounts transferred from your spouse or common-law partner (attach Schedule 2) Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Minus: $2,479 or 3% of line 23600 , whichever is less Allowable amount of medical expenses for other dependants (Complete the Worksheet for the return.) \begin{tabular}{|l|l|l|l} \hline & & Add lines 27 and 28 \\ \hline & & Add lines 1 to 29 \\ \hline \end{tabular} Federal non-refundable tax credit rate Donations and gifts ( 15% on first \$200 and 29% thereafter)or ( 15% on first $200 and 33% thereafter) Multiply line 30 by line 31 (Enter this amount on line 46) Total federal non-refundable tax credits: add lines 32 and 33. Part B - Federal Tax on Taxable Income Enter your taxable income from line 26000 of your return Use the amount on line 35 to determine which one of the following columns you have to complete Enter the amount from line 35 Base amount Line 36 minus line 37 (cannot be negative) Rate Multiply line 38 by line 39 Tax on base amount Add lines 40 and 41 \begin{tabular}{|c|c|c|} \hline \multicolumn{1}{|c|}{50,197} & \multicolumn{1}{|c|}{$100,392} \\ \hline \multirow{4}{*}{} & & 50,197 \\ \hline & 15% & 20.5% \\ \hline & & \\ \hline & NIL & \\ \hline & \\ \hline & \\ \hline Go to Part C & Go to Part C \\ \hline \end{tabular} \begin{tabular}{|c|} \hline$155,625 \\ \hline 100,392 \\ \hline 26% \\ \hline 17,820 \\ \hline \\ \hline \end{tabular} \begin{tabular}{l|c|} \hline If line 35 is > & \\ $155,625 but If line 35 is > \\ \hline$221,708 & $221,708 \\ \hline & \\ \hline 155,625 & 221,708 \\ \hline & \\ \hline 29% & 33% \\ \hline & \\ \hline 32,181 & 51,345 \\ \hline & \\ \hline Go to Part C & Go to Part C \\ \hline \end{tabular} 35 Go to Part C \begin{tabular}{l} 36 \\ 37 \\ 38 \\ \hline 39 \\ \hline 40 \\ \hline 41 \\ \hline 42 \\ \hline \end{tabular} Part C - Net Federal Tax Enter the amount from line 42 above Federal tax on split income Add lines 43 and 44 Enter the amount from line 34 from prior page (Non-refundable Tax Credit) Federal dividend tax credit (see line 40425 in the guide) Minimum tax carryover (attach Form T691) Add lines 46, 47, and 48 Basic federal tax: Line 45 minus line 49 (if negative, enter " 0 ") Federal foreign tax credit (attach FormT2209) Federal logging tax credit Federal tax: Line 50 minus line 51 (if negative, enter" 0" ) Total federal political contributions (attach receipts) Federal political contribution tax credit (use federal worksheet) Investment tax credit (attach Form T2038(IND)) Labour sponsored funds tax credit 41300 Net cost Add lines 54,55 , and 56 Line 52 minus line 57 (if negative, enter " 0 ") Canada workers benefit advance payments received (box 10 on the RC210 slip) Special taxes (see line 41800 in the guide.) Net Federal Tax: add line 58,59,60 Canada workers benefit advance payments received (box 10 on the RC210 slip) Special taxes (see line 41800 in the guide.) Enter this amount on line 42000 of your return. CPP Payable Federal Tax Withheld (negative) Payable (Refund) Andrea works for Short Line Limited as an engineer. She has 2022 taxable income of $105,000, which is 100% employment income. The maximum CPP and El was withheld from her paycheque during the year, plus $11000 in federal income taxes. Her common law partner, Jamie, has a net income of $4000. Andrea is also a volunteer firefighter and volunteered for 600 hours for the local fire department in 2022 . She also bought a house this year for $440,000. Neither her nor her common law partner had owned and lived in another home in the last 5 years. The couple have one child who is 8 years old. During 2022 , Andrea spent $2200 on medical expenses for their child, plus $2,000 in medical expenses for herself and $500 for Jamie. Andrea donated $5000 to the Canadian Mental Health Association during the year. She also made political contributions of $1,200 to a registered federal political party in 2022 . Basic personal amount (net income under $155,625 ) Claim \$14,398 Age amount (if you were born in 1957 or earlier) (use federal worksheet) (maximum \$\$7,898) Spouse or common-law partner amount (if negative, enter "0") $14,398 minus ( his or her net income from page 1 of your return) 300001 Amount for an eligible dependant (attach Schedule 5) (if negative, enter "0") Search and rescue volunteers' amount 31240 13 Canada employment amount (if you reported employment income on line 10100 or line 10400) Home Buyers' Amount Home Accessibility Adoption expenses Pension income amount (use federal worksheet) Disability amount (for self) (claim $8,870 or, if you were under age 18 , use federal worksheet) Disablility amount transferred from a dependant (use federal worksheet) Interest paid on your student loans Your Tuition, education, and textbook amounts (attach Schedule 11) Tuition, education, and textbook amounts transferred from a child Amounts transferred from your spouse or common-law partner (attach Schedule 2) Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Minus: $2,479 or 3% of line 23600 , whichever is less Allowable amount of medical expenses for other dependants (Complete the Worksheet for the return.) \begin{tabular}{|l|l|l|l} \hline & & Add lines 27 and 28 \\ \hline & & Add lines 1 to 29 \\ \hline \end{tabular} Federal non-refundable tax credit rate Donations and gifts ( 15% on first \$200 and 29% thereafter)or ( 15% on first $200 and 33% thereafter) Multiply line 30 by line 31 (Enter this amount on line 46) Total federal non-refundable tax credits: add lines 32 and 33. Part B - Federal Tax on Taxable Income Enter your taxable income from line 26000 of your return Use the amount on line 35 to determine which one of the following columns you have to complete Enter the amount from line 35 Base amount Line 36 minus line 37 (cannot be negative) Rate Multiply line 38 by line 39 Tax on base amount Add lines 40 and 41 \begin{tabular}{|c|c|c|} \hline \multicolumn{1}{|c|}{50,197} & \multicolumn{1}{|c|}{$100,392} \\ \hline \multirow{4}{*}{} & & 50,197 \\ \hline & 15% & 20.5% \\ \hline & & \\ \hline & NIL & \\ \hline & \\ \hline & \\ \hline Go to Part C & Go to Part C \\ \hline \end{tabular} \begin{tabular}{|c|} \hline$155,625 \\ \hline 100,392 \\ \hline 26% \\ \hline 17,820 \\ \hline \\ \hline \end{tabular} \begin{tabular}{l|c|} \hline If line 35 is > & \\ $155,625 but If line 35 is > \\ \hline$221,708 & $221,708 \\ \hline & \\ \hline 155,625 & 221,708 \\ \hline & \\ \hline 29% & 33% \\ \hline & \\ \hline 32,181 & 51,345 \\ \hline & \\ \hline Go to Part C & Go to Part C \\ \hline \end{tabular} 35 Go to Part C \begin{tabular}{l} 36 \\ 37 \\ 38 \\ \hline 39 \\ \hline 40 \\ \hline 41 \\ \hline 42 \\ \hline \end{tabular} Part C - Net Federal Tax Enter the amount from line 42 above Federal tax on split income Add lines 43 and 44 Enter the amount from line 34 from prior page (Non-refundable Tax Credit) Federal dividend tax credit (see line 40425 in the guide) Minimum tax carryover (attach Form T691) Add lines 46, 47, and 48 Basic federal tax: Line 45 minus line 49 (if negative, enter " 0 ") Federal foreign tax credit (attach FormT2209) Federal logging tax credit Federal tax: Line 50 minus line 51 (if negative, enter" 0" ) Total federal political contributions (attach receipts) Federal political contribution tax credit (use federal worksheet) Investment tax credit (attach Form T2038(IND)) Labour sponsored funds tax credit 41300 Net cost Add lines 54,55 , and 56 Line 52 minus line 57 (if negative, enter " 0 ") Canada workers benefit advance payments received (box 10 on the RC210 slip) Special taxes (see line 41800 in the guide.) Net Federal Tax: add line 58,59,60 Canada workers benefit advance payments received (box 10 on the RC210 slip) Special taxes (see line 41800 in the guide.) Enter this amount on line 42000 of your return. CPP Payable Federal Tax Withheld (negative) Payable (Refund)