Chengyang Li Archive Cra 23

Name: Chengyang Li SIN:939 186 557 Printed on:2024/03/24 13:48 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)
Chengyang Li 9 3 9 1 8 6 5 5 7 1 Married
Mailing address (apartment - number, street)
1803-115 Blue Jays Way Date of birth 2 Living common-law
(Year Month Day)
PO Box RR 3 Widowed
1 9 9 8 0 7 2 3
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If this return is for 4 Divorced
MA
City Prov./Terr. Postal code
a deceased person,
Toronto ON M 5 V 0 N 4 enter the date of death 5 Separated
Email address (Year Month Day)
BY
[email protected] 6 X 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
Ontario in 2023 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
- DO
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:
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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
5006-R E (23) (Ce formulaire est disponible en français.) Page 1 of 8

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 2 X 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 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
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information in the Register of Future Electors to provide youth with educational information about the electoral process.
MA
Indian Act – Exempt income
BY
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
END
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 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.
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Climate action incentive payment
NO
Tick this box if you reside outside of the census metropolitan areas (CMA) of Barrie, Belleville,
Brantford, Greater Sudbury, Guelph, Hamilton, Kingston, Kitchener-Cambridge-Waterloo,
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London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara,

Thunder Bay, Toronto or Windsor, as determined by Statistics Canada (2016), and expect to
continue to reside outside the same CMA on April 1, 2024. 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, you must tick this box on both of your returns.
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CA
Foreign property
PLI
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
If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
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Form T1135 by the due date. For more information, see Form T1135.
Consent to share contact information – Organ and tissue donor registry

I authorize the CRA to provide my name and email address to Ontario Health so that Ontario Health (Trillium
Gift of Life) may contact or send information to me by email about organ and tissue donation.
For more information about organ and tissue donation in Canada, go to canada.ca/organ-tissue-donation. 1 Yes 2 X No
Note: You are not consenting to organ and tissue donation when you authorize the CRA to share your contact information
with Ontario Health. Your authorization is only valid for the tax year for which you are filing this tax return. Your
information will only be collected under the Ontario Gift of Life Act.
5006-R E (23) Page 2 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-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 71,931 99 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) +
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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
+
+
147 45 10
11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 + 12
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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. = 72,079 44 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 Net 13900 + 24
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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 27
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Line 21 plus line 27 = 72,079 44 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 = 72,079 44 33
5006-R E (23) Page 3 of 8

Step 3 – Net income
Enter the amount from line 33 of the previous page. 72,079 44 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
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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 + • 47
Deduction for CPP or QPP enhanced contributions on employment income
END
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + 631 00 • 48
Exploration and development expenses (complete Form T1229) 22400 + 49
Other employment expenses (see Guide T4044) 22900 + 50
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Clergy residence deduction (complete Form T1223) 23100 + 51
Other deductions (specify): 23200 + 52
NO
23300 = –
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Add lines 35 to 52. 631 00 631 00 53
Line 34 minus line 53 (if negative, enter "0") Net income before adjustments 23400 = 71,448 44 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 = 71,448 44 56
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5006-R E (23) Page 4 of 8

Step 4 – Taxable income
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 = 71,448 44 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 71,448 44 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) = = 18,089 44 = = = 71
Line 71 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 72
percentage from line 72 = = 3,708 34 = = = 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 = = 11,712 19 = = = 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.
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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
+
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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
5006-R E (23) Page 5 of 8

Part B – Federal non-refundable tax credits (continued)
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
through employment income 30800 3,123 45 • 85
on self-employment income and other earnings 31000 + • 86
Employment insurance premiums:
through employment (boxes 18 and 55 of all T4 slips) (maximum $1,002.45) 31200 + 1,002 45 • 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. 5,493 90 5,493 90 96
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Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 97
MA
Add lines 84, 96 and 97. = 20,493 90 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. = 20,493 90 101
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
+
+
57,587 37 103
104
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 105
TS
Add lines 101 to 105. = 78,081 27 106
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 71,448 44 × 3% = 2,143 45 108

Enter whichever is less: $2,635 or the amount from line 108. – 2,143 45 109
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 = 78,081 27 113

Federal non-refundable tax credit rate × 15% 114
CA
Line 113 multiplied by the percentage from line 114 33800 = 11,712 19 115
Donations and gifts (complete Schedule 9) 34900 + 116
Line 115 plus line 116 Total federal non-refundable tax credits 35000 = 11,712 19 117
PLI
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5006-R E (23) Page 6 of 8

Part C – Net federal tax
Enter the amount from line 75. 11,712 19 118
Federal tax on split income (TOSI) (complete Form T1206) 40424 + • 119
Line 118 plus line 119 40400 = 11,712 19 120
Amount from line 35000 11,712 19 121
Federal dividend tax credit (use Federal Worksheet) 40425 + • 122
Minimum tax carryover (complete Form T691) 40427 + • 123
= –
Ż
Add lines 121 to 123. 11,712 19 11,712 19 124
Line 120 minus line 124 (if negative, enter "0") Basic federal tax 42900= 125
Federal surtax on income earned outside Canada (complete Form T2203) + 126
Line 125 plus line 126 = 127
Federal foreign tax credit (complete Form T2209) 40500 – 128
Line 127 minus line 128 = 129
Recapture of investment tax credit (complete Form T2038(IND)) + 130
Federal logging tax credit – 132
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Line 131 minus line 132 (if negative, enter "0") Federal tax 40600 = • 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.
END 41600 =
Ż
41700
–
=
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 = 141
NO
Step 6 – Refund or balance owing

Amount from line 42000 142
- DO
CPP contributions payable on self-employment income and other earnings

(complete Schedule 8 or Form RC381, whichever applies) 42100 + • 143
Employment insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13) 42120 + 144
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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 + 4,311 53 • 146
Add lines 142 to 146. Total payable 43500 = 4,311 53 • 147
PLI
DU
5006-R E (23) Page 7 of 8

Step 6 – Refund or balance owing (continued)
Total income tax deducted (amounts from all Canadian slips) 43700 12,930 76 • 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
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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 12,930 76 12,930 76 166
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 = (8,619 23) 167
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Refund 48400 8,619 23 • Balance owing 48500 •
For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2024.
NO
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,

go to canada.ca/payments.
- DO
Ontario opportunities fund Amount from line 48400 above 8,619 23 1

You can help reduce Ontario's debt by completing this area to Your donation to the
donate some or all of your 2023 tax refund to the Ontario Ontario opportunities fund 46500 – •2
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opportunities fund. Please see the provincial pages for details. Net refund (line 1 minus line 2) 46600 = 8,619 23 • 3
I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
CA
attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
PLI
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
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Telephone number: 647 936-9823 Name of tax professional:

Date: Telephone number:
Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
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
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.
5006-R E (23) RC-23-107 Page 8 of 8
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
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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.)
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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.
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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

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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

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
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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

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 66,600 00 2
BY
Enter whichever is less: amount from line 1 or line 2. 66,600 00 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
63,100 00
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 3,754 45 • 6
Actual base contributions on CPP pensionable earnings:
NO
Amount from line 6 3,754 45 × 83.1933% = – 3,123 45 7

Actual enhanced contributions on CPP pensionable earnings: line 6 minus line 7 = 631 00 8
- DO
Required base contributions on CPP pensionable earnings:

Amount from line 5 63,100 00 × 4.95% = (maximum $3,123.45) 3,123 45 9
Required enhanced contributions on CPP pensionable earnings:
Amount from line 5 63,100 00 × 1% = (maximum $631.00) + 631 00 10
TE
Total required contributions on CPP pensionable earnings: line 9 plus line 10 = 3,754 45 11
Enter the amount from line 6.

CA
3,754 45 12
Enter the amount from line 11. – 3,754 45 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

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:
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
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) 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. = 4
Enter the amount from line 6 of Part 3. Actual total CPP contributions 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") = 7
DU
Amount from line 7 × 16.80672 = 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

when you have employment income (continued)
CPP pensionable earnings:
Enter the amount from line 1 of Part 3. (maximum $66,600) 9
Basic exemption:
Enter the amount from line 4 of Part 3. (maximum $3,500) – 10
Line 9 minus line 10 (if negative, enter "0") (maximum $63,100) = 11
Enter the amount from line 8 of Part 5. – 12
Enter whichever is less: amount from line 4 of Part 5 or line 13 above. 14
Amount from line 4 of Part 3 15
Amount from line 2 of Part 3 – 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
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 = 22
Amount from line 22 × 11.9% = 23
Amount from line 14 of Part 3 (if positive) × 2 = – 24
TS
Line 23 minus line 24 (if negative, show in brackets) = 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. 27

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
30
Deduction for CPP enhanced contributions on employment income:
PLI
Enter the amount from line 8 of Part 3. 31

DU

Enter this amount (in dollars and cents) on line 22215 of your return. 34
5000-S8 E (23) Page 5 of 6

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
Enter the amount from line 29 of the previous page. 38
IL
Enter the amount from line 36. – 39
MA
BY
Enter the amount from line 37. – 42
END
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
44
Amount from line 44 × 83.1933% = – 45
- DO
Amount from line 45 × 50% = + 47

TE
Enter the amount from line 47. + 50

CA
Line 49 plus line 50
PLI

Enter the amount from line 48. + 53
DU

See the privacy notice on your return.
5000-S8 E (23) Page 6 of 6

T1-2023 Schedule 11
Federal Tuition, Education, and Textbook Amounts
Protected B
and Canada Training Credit when completed
Only the student completes this schedule.

Complete this schedule to calculate your federal tuition, education, and textbook amounts, your Canada training credit, your
unused current-year tuition amount available to transfer to a designated individual, and your unused federal tuition amount
available to carry forward to a future year.
Use your Tuition and Enrolment Certificate (T2202, TL11A or TL11C or any other official tuition tax receipts) to complete this
schedule. If you are transferring your unused current-year tuition amount, also complete the authorization to transfer tuition,
education, and textbook amounts on the back of your certificate.
Complete the provincial or territorial schedule (S11) to calculate your provincial or territorial amounts.
Attach a copy of this schedule to your paper return.
For more information, see Guide P105, Students and Income Tax.
Calculating your tuition, education, textbook amounts, and Canada training credit
IL
Eligible tuition fees paid to Canadian educational institutions for 2023
MA
(fees for each institution must be more than $100) 32000 1
If you are claiming the Canada training credit, continue on line 2.
If not, enter the amount from line 1 on line 6 and continue on line 7.
BY
Amount from line 1 × 50% = 2
Your Canada training credit limit from your latest notice of assessment
or reassessment
END 3
4
Enter the amount of Canada training credit you are claiming for 2023
TS
(cannot be more than the amount at line 4).
Enter this amount on line 45350 of your return. Your Canada training credit – 5
Available Canadian tuition amount for 2023: line 1 minus line 5 = 6
NO
Eligible tuition fees paid to foreign educational institutions for 2023 32001 + 7
- DO
Unused federal tuition, education, and textbook amounts from your 2022 notice of assessment
or reassessment + 113,444 00 9
Total available tuition, education, and textbook amounts for 2023: line 8 plus line 9 = 113,444 00 10
TE
Enter the amount from line 26000 of your return on line 11 if it is $53,359 or less.
If it is more than $53,359, enter the result of the following calculation:
CA
amount from line 75 of your return 11,712 19 ÷ 15% = 78,081 27 11

Enter the amount from line 101 of your return. – 20,493 90 12
PLI
Line 11 minus line 12 (if negative, enter "0") = 57,587 37 13

Unused tuition, education, and textbook amounts you are claiming for 2023:
DU
Enter whichever is less: amount from line 9 or line 13. – 57,587 37

Ż
57,587 37 14
2023 tuition amount:
Enter whichever is less: amount from line 8 or line 15. + 16
Line 14 plus line 16 Your 2023 tuition, education,
Enter this amount on line 32300 of your return. and textbook amounts = 57,587 37 17
5000-S11 E (23) (Ce formulaire est disponible en français.) Page 1 of 2

2023 Enrolment information
The Canada Revenue Agency needs the following information to administer federal programs such as the Canada workers
benefit, scholarship exemption, Lifelong Learning Plan, and various provincial and territorial programs.
Tick this box if you were eligible for the disability tax credit in 2023, or had a mental or physical
impairment in 2023 and a medical practitioner has certified that you cannot reasonably be
expected to be enrolled as a full-time student because of the effects of your impairment. 32005
Enter the number of months you were enrolled as a part-time student from
box 24 of your Form T2202 and column B of your forms TL11A and TL11C. (maximum 12) 32010
Enter the number of months you were enrolled as a full-time student from
box 25 of your Form T2202 and column C of your forms TL11A and TL11C. (maximum 12) 32020
Transfer or carryforward of unused amount

Complete this section to calculate your current-year unused tuition amount available to transfer to a designated individual
IL
and your unused federal amount available to carry forward to a future year.
You can transfer all or part of your unused tuition amount available to transfer to your spouse or common-law partner,
MA
your parent or grandparent, or your spouse's or common-law partner's parent or grandparent (designated individual).
Note: If your spouse or common-law partner is claiming an amount for you on line 30300, line 30425 or line 32600 of their
return, you cannot transfer your unused tuition amount to your (or your spouse's or common-law partner's) parent
BY
or grandparent.
Amount from line 10 of the previous page END 113,444 00 18

Amount from line 17 of the previous page – 57,587 37 19
Line 18 minus line 19 Total unused amount = 55,856 63 20
If you are transferring an amount to a designated individual, continue on line 21.
TS
If not, enter the amount from line 20 on line 25.
Amount from line 8 of the previous page
NO
(maximum $5,000) 21
Amount from line 16 of the previous page – 22
Line 21 minus line 22 Unused tuition amount
- DO
(if negative, enter "0") available to transfer = 23

Enter the federal tuition amount you are transferring to a designated
individual as shown on your Tuition and Enrolment Certificate
(cannot be more than the amount at line 23). Federal tuition amount transferred 32700 – 24
TE
Unused federal amount available

Line 20 minus line 24 to carry forward to a future year = 55,856 63 25
CA

PLI
DU
5000-S11 E (23) Page 2 of 2

Application for the 2024 Ontario Trillium Benefit Form ON-BEN

and Ontario Senior Homeowners' 2023
Property Tax Grant Protected B when completed
To find out if you are eligible for the Ontario trillium benefit and the Ontario senior homeowners' property tax grant,
go to canada.ca/on-tax-info.
Complete the application areas and parts that apply to you and attach this form to your return.
To estimate the amount of the Ontario trillium benefit and Ontario senior homeowners' property tax grant you may be entitled
to, use the calculator at canada.ca/child-family-benefits-calculator.
The payments for these benefits will be issued separately from your tax refund.
If you had a spouse or common-law partner on December 31, 2023, only one of you should apply for the Ontario energy and
property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners' property tax grant for both of you.
If only one of you is 64 years of age or older on December 31, 2023, that spouse or common-law partner has to apply for
these credits and the grant for both of you.
For a description of principal residence for the purposes of the Ontario energy and property tax credit and the Northern
Ontario energy credit, or the Ontario senior homeowners' property tax grant, go to canada.ca/on-tax-info.
IL
Ontario trillium benefit (OTB)
MA
Ontario sales tax credit (OSTC)
You do not need to apply for the OSTC when you file your tax return. The Canada Revenue Agency will tell you if you are
entitled to receive the credit. For families, the OSTC is paid to the person whose return is assessed first.
BY
Application for the Ontario energy and property tax credit (OEPTC)
You may qualify for the OEPTC if, on December 31, 2023, you resided in Ontario and any of the following conditions applied:
END
• Rent for your principal residence was paid by or for you for 2023 and that residence was subject to property tax
• Property tax for your principal residence was paid by or for you for 2023
• You lived in a student residence
TS
• You lived in a long-term care home and an amount for accommodation was paid by or for you in 2023
• You lived on a reserve and home energy costs were paid by or for you for your principal residence on the reserve for 2023
NO
If you met any of these conditions and are applying for the 2024 OEPTC, tick this box
and complete Parts A and B of this form. 61020 X
- DO
Application for the Northern Ontario energy credit (NOEC)

You may qualify for the NOEC if, on December 31, 2023, you resided in Northern Ontario (see the definition
at canada.ca/on-tax-info), and any of the following conditions applied:
TE
• Rent for your principal residence in Northern Ontario was paid by or for you for 2023 and that residence was subject
to property tax
CA
• Property tax for your principal residence in Northern Ontario was paid by or for you for 2023
• You lived in a long-term care home in Northern Ontario and an amount for accommodation was paid by or for you in 2023
PLI
• You lived on a reserve in Northern Ontario and home energy costs were paid by or for you for your principal residence on
the reserve for 2023
If you met any of these conditions and are applying for the 2024 NOEC, tick this box
DU
and complete Parts A and B of this form. 61040
Choice for delayed single OTB payment

By ticking this box, you are choosing to wait until June 2025 to get your 2024 OTB entitlement.
You will get your OTB in one payment at the end of the benefit year (June 2025) instead of
receiving it monthly from July 2024 to June 2025. 61060
5006-TG E (23) (Ce formulaire est disponible en français.) Page 1 of 2

Application for the Ontario senior homeowners' property tax grant (OSHPTG)
You may qualify for the OSHPTG if, on December 31, 2023, both of the following conditions applied:
• You were 64 years of age or older
• You owned and occupied a principal residence in Ontario that you, or someone on your behalf, paid property tax on for 2023
If you met these conditions and are applying for the 2024 OSHPTG, tick this box.
Enter the total amount of property tax paid on line 61120 in Part A and complete Part B of this form. 61070
Part A – Amount paid for a principal residence for 2023

If, on December 31, 2023, you and your spouse or common-law partner occupied separate
principal residences for medical reasons and you are choosing to apply individually for
the OEPTC, the NOEC, or the OSHPTG, tick this box and enter your spouse's or
common-law partner's address in Part C of this form. 61080
Enter the total amount of rent paid for your principal residence (including a private long-term care
home) in Ontario for 2023. (Do not include rent paid for a principal residence that was not subject to
property tax. If you lived in a subsidized housing unit, check with your landlord to find out if property
IL
tax was paid for your unit.) 61100 20,880 00
Enter the total amount of property tax paid for your principal residence in Ontario for 2023.
MA
(If your municipality let you defer all or some of your 2023 property tax, enter only the amount of
property tax actually paid to the municipality for the year.) 61120
If you resided in a designated student residence in Ontario in 2023, tick this box. 61140
BY
If you lived on a reserve, enter the total amount of home energy costs (like electricity and heat) paid
for your principal residence in Ontario for 2023. 61210
Enter the total amount paid for your accommodation in a public long-term care home or
non-profit long-term care home in Ontario for 2023.
END 61230
TS
Part B – Declaration
Complete this part if you are applying for the OEPTC, the NOEC, or the OSHPTG.
NO
Enter the amounts paid for rent, property tax, home energy costs on a reserve, and accommodation in a public long-term
care home or non-profit long-term care home in the column "Amount paid for 2023".
- DO
If you need more space, attach a separate sheet of paper.
I declare the following information about my principal residences in Ontario during 2023:
Number of Check this box Name of landlord,
Postal Amount
Address months if this is a long-term municipality, or supplier
TE
code paid for 2023

resident in 2023 care home payment was made to
CA
115 Blue Jays Way 12 20,880.00 Li Xin Henry Xiong

PLI
DU
Part C – Involuntary separation

If, on December 31, 2023, you and your spouse or common-law partner
occupied separate principal residences in Ontario for medical reasons
and you are choosing to apply individually for the OEPTC, the NOEC,
or the OSHPTG, enter your spouse's or common-law partner's address:
5006-TG E (23) Page 2 of 2

Form ON428
Ontario Tax 2023
For more information about this form, go to canada.ca/on-tax-info.

Part A – Ontario tax on taxable income
Enter your taxable income from line 26000 of your return. 71,448 44 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 $49,231 but not $98,463 but not $150,000 but not Line 1 is more
$49,231 or less more than $98,463 more than $150,000 more than $220,000 than $220,000
Line 2 minus line 3 – 0.00 – 49,231.00 – 98,463.00 – 150,000.00 – 220,000.00 3
(cannot be negative) = = 22,217 44 = = = 4
Line 4 multiplied by the × 5.05% × 9.15% × 11.16% × 12.16% × 13.16% 5
IL
percentage from line 5 = = 2,032 90 = = = 6
+ 0.00 + 2,486.17 + 6,990.89 + 12,742.42 + 21,254.42 7
MA
Line 6 plus line 7
Ontario tax on
taxable income = = 4,519 07 = = = 8
BY
Enter the amount from line 8 on line 51 and continue at line 9.
Part B – Ontario non-refundable tax credits Internal use 56050

Basic personal amount
Age amount (if you were born in 1958 or earlier) (use Worksheet ON428)
END Claim $11,865 58040
(maximum $5,793) 58080 +
11,865 00 9
10
Spouse or common-law partner amount:
TS
Base amount 11,082.00 11
Your spouse's or common-law partner's net income
NO
from line 23600 of their return – 12

58120 = +
Ż
Line 11 minus 12 (if negative, enter "0") (maximum $10,075) 13
Amount for an eligible dependant:
- DO

Your eligible dependant's net income from line 23600 of their return – 15
58160 = +
Ż
Line 14 minus line 15 (if negative, enter "0") (maximum $10,075) 16
TE
Ontario caregiver amount (use Worksheet ON428) 58185 + 17

Add lines 9, 10, 13, 16 and 17. = 11,865 00 18
CA
CPP or QPP contributions:

Amount from line 30800 of your return 58240 3,123 45 • 19
PLI
Amount from line 31000 of your return 58280 + • 20

Employment insurance premiums:
Amount from line 31200 of your return +
DU
58300 1,002 45 • 21
Amount from line 31217 of your return 58305 + • 22
Adoption expenses 58330 + 23
= +
Ż
Add lines 19 to 23. 4,125 90 4,125 90 24
Line 18 plus line 24 = 15,990 90 25
5006-C E (23) (Ce formulaire est disponible en français.) Page 1 of 4

Part B – Ontario non-refundable tax credits (continued)
Amount from line 25 of the previous page 15,990 90 26
Pension income amount (maximum $1,641) 58360 + 27
Line 26 plus line 27 = 15,990 90 28
Disability amount for self
(claim $9,586 or, if you were under 18 years of age, use Worksheet ON428) 58440 + 29
Disability amount transferred from a dependant (use Worksheet ON428) 58480 + 30
Add lines 28 to 30. = 15,990 90 31
Interest paid on your student loans (amount from line 31900 of your return) 58520 + 32
Your unused tuition and education amounts (attach Schedule ON(S11)) 58560 + 33
Amounts transferred from your spouse or common-law partner (attach Schedule ON(S2)) 58640 + 34
Add lines 31 to 34. = 15,990 90 35
Medical expenses:
Go to canada.ca/on-tax-info and read line 58689
under "Form ON428 – Ontario Tax". 58689 36
IL
Amount from line 23600 of your return 71,448 44 37
Applicable rate × 3% 38
MA
Line 37 multiplied by the percentage from line 38 = 2,143 45 39
Enter whichever is less: $2,685 or the amount on line 39. – 2,143 45 40
BY
Allowable amount of medical expenses for other dependants
(use Worksheet ON428) 58729 + 42
END 58769 =
Ż
+
58800 = 15,990 90 44
43
Ontario non-refundable tax credit rate × 5.05% 45

TS
Line 44 multiplied by the percentage from line 45 58840 = 807 54 46
Donations and gifts:
NO
Amount from line 13

of your federal Schedule 9 × 5.05% = 47
Amount from line 14
- DO
of your federal Schedule 9 × 11.16% = + 48

Line 47 plus line 48 58969 =
Ż
+ 49
Enter this amount on line 52. Ontario non-refundable tax credits 61500 = 807 54 50
TE
Part C – Ontario tax

CA
Ontario tax on taxable income from line 8 4,519 07 51

Ontario non-refundable tax credits from line 50 – 807 54 52
PLI

Ontario tax on split income (complete Form T1206) 61510 + • 54
DU
Line 53 plus line 54 = 3,711 53 55

Ontario minimum tax carryover:
Enter the amount from line 53 above. 3,711 53 56
Ontario dividend tax credit (use Worksheet ON428) 61520 – • 57
Amount from line 40427 of your return × 33.67% = 59
Enter whichever is less: amount from line 58 or line 59. 61540 – • 60
5006-C E (23) Page 2 of 4

Part C – Ontario tax (continued)
Ontario surtax:
Ontario tax on split income from line 54 – 64
Complete lines 66 to 68 if the amount on line 65 is more than $5,315.
If the amount is less than $5,315, enter "0" on line 68 and continue on line 69.
(Line 65 3,711 53 – $5,315) × 20% (if negative, enter "0") = 66
(Line 65 3,711 53 – $6,802) × 36% (if negative, enter "0") = + 67
Line 66 plus line 67 =
Ż
+ 68
Line 62 plus line 68 = 3,711 53 69
Ontario dividend tax credit from line 57 – 70
Ontario additional tax for minimum tax purposes:
IL
If you entered an amount on line 98 of Form T691, use Worksheet ON428 to calculate your
additional tax for minimum tax purposes. +
MA
72
Line 71 plus line 72 = 3,711 53 73
Ontario tax reduction
BY
Enter "0" on line 80 if any of the following applies to you:
• You were not a resident of Canada at the beginning of the year END
• You were not a resident of Ontario on December 31, 2023
• There is an amount on line 72
• The amount on line 73 is "0"
TS
• You were bankrupt at any time in 2023
• Your return is filed for you by a trustee in bankruptcy
NO
• You are choosing not to claim an Ontario tax reduction

If none of the above applies to you, complete lines 74 to 80 to calculate your Ontario tax reduction.
- DO
Basic reduction 274.00 74

If you had a spouse or common-law partner on December 31, 2023,
only the individual with the higher net income can claim the amounts
TE
on lines 75 and 76.

Reduction for dependent children born in 2005 or later:
CA
Number of dependent children 60969 × $506 = + 75

Reduction for dependants with a mental or physical impairment:
PLI
Number of dependants 60970 × $506 = + 76

Add lines 74 to 76. = 274 00 77
DU
Amount from line 77 above 274 00 × 2 = 548 00 78

Amount from line 73 above – 3,711 53 79
Line 78 minus line 79 (if negative, enter "0") Ontario tax reduction =
Ż
– 80
Provincial foreign tax credit (complete Form T2036) – 82
5006-C E (23) Page 3 of 4

Part C – Ontario tax (continued)
Low-income individuals and families tax (LIFT) credit (complete Schedule ON428–A) 62140 – • 85
Community food program donation tax credit for farmers:
Enter the amount of qualifying donations that have
also been claimed as a charitable donation. 62150 × 25% = – 87
Ontario health premium (complete the chart below) + 600 00 89
Enter this amount on line 42800 of your return. Ontario tax = 4,311 53 90
Ontario health premium

Go to the line on the chart below that corresponds to your taxable income from line 1 to determine your Ontario health premium.
Taxable income Ontario health premium
IL
MA
Ż Ż Ż
$20,000 or less $0
more than $20,000 but

not more than $25,000 – $20,000 = × 6% =
BY
more than $25,000 but Ż Ż Ż
not more than $36,000 END $300

not more than $38,500 – $36,000 = × 6% = + $300 =
TS
not more than $48,000 $450
NO

not more than $48,600 – $48,000 = × 25% = + $450 =
- DO

TE

not more than $72,600 – $72,000 = × 25% = + $600 =
CA

PLI

not more than $200,600 – $200,000 = × 25% = + $750 =
DU
Ż Ż Ż
more than $200,600 $900
Enter the result on line 89 above.
5006-C E (23) Page 4 of 4

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.
Supplement amount 1,480.00 2
Amount from line 23600 of your return 71,448.44 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
Applicable rate
Line 4 multiplied by the percentage from line 5
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
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
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

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

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
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
IL
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 12,930.76
T4A slips
T4A (OAS) slip
T4A (P) slip
TE
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 12,930.76
Less: T1032 line P - Pensioner
Total 12,930.76
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
Refundable medical expense supplement - line 45200 Other credits

Your spouse's or common-law partner's net income from page 1 of your return 2
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
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 7 plus line 10 Adjusted family net income 11
IL
MA
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
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
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)
IL
MA
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
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
Page 2 of 5
Other income
Taxable amount of dividends from taxable Canadian corporations - lines 12010 and 12000 (continued)
Taxable amount of eligible dividends (specify):
IL
MA
BY
Interest and other investment income - line 12100

Specify:
END
147.45
TS
NO
- DO
TE
CA
PLI
DU
Income from foreign sources (specify):
Enter this amount on line 12100 of your return. 12100 147.45
Page 3 of 5
Other income
Net Partnership income (loss) - line 12200

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

Chengyang Li Archive Cra 23

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Chengyang Li Archive Cra 23

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Name: Chengyang Li SIN:939 186 557 Printed on:2024/03/24 13:48 EDT

Step 1 – Identification and other information

than your mailing address above:

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

Their first name Their SIN

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

Do not use this area.

5006-R E (23) (Ce formulaire est disponible en français.) Page 1 of 8

A) Do you have Canadian citizenship?

London, Oshawa, the Ontario part of Ottawa-Gatineau, Peterborough, St. Catharines-Niagara,

Consent to share contact information – Organ and tissue donor registry

5006-R E (23) Page 2 of 8

Step 2 – Total income

Self-employment income (see Guide T4002):

Professional income Gross 13699 Net 13700 + 23

Farming income Gross 14099 Net 14100 + 25

Line 21 plus line 27 = 72,079 44 28

5006-R E (23) Page 3 of 8

Social benefits repayment:

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

5006-R E (23) Page 4 of 8

Step 5 – Federal tax

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

taxable income = = 11,712 19 = = = 75

Part B – Federal non-refundable tax credits

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

5006-R E (23) Page 5 of 8

Amount from line 23600 71,448 44 × 3% = 2,143 45 108

Line 106 plus line 112 33500 = 78,081 27 113

5006-R E (23) Page 6 of 8

Step 6 – Refund or balance owing

CPP contributions payable on self-employment income and other earnings

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

5006-R E (23) Page 7 of 8

go to canada.ca/cra-direct-deposit. For more information on how to make your payment,

Ontario opportunities fund Amount from line 48400 above 8,619 23 1

Was a fee charged? 49000 1 Yes 2 No

Telephone number: 647 936-9823 Name of tax professional:

Do not use • 48600 •

Find out if this schedule is for you

• You received a CPP or QPP retirement pension

Self-employment income only

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

5000-S8 E (23) Page 2 of 6

Monthly proration table for 2023

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

Amount from line 6 3,754 45 × 83.1933% = – 3,123 45 7

Required base contributions on CPP pensionable earnings:

Enter the amount from line 6.

5000-S8 E (23) Page 3 of 6

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

Pensionable net self-employment earnings (3)

Amount from line 7 × 16.80672 = 8

5000-S8 E (23) Page 4 of 6

Deductions and tax credits for CPP contributions

Enter the amount from line 7 of Part 3. 27

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

Enter the amount from line 8 of Part 3. 31

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

5000-S8 E (23) Page 5 of 6