ARCHIVED - Federal Income Tax and Benefit Guide – 2021
Completing your return (Step 6), Supporting documents, After your file, and Appendix

On this page...

• Step 6 – Refund or balance owing
  • Line 42800 – Provincial and territorial tax
  • Line 43700 – Total income tax deducted
  • Line 43800 – Tax transfer for residents of Quebec
  • Line 44000 – Refundable Quebec abatement
  • Line 45000 – Employment insurance overpayment
  • Line 45350 – Canada training credit (CTC)
  • Line 46900 – Eligible educator school supply tax credit
  • Line 47555 – Canadian journalism labour tax credit (CJLTC)
  • Line 47600 – Tax paid by instalments
  • Line 47900 – Provincial or territorial credits
  • Line 48400 – Refund
  • Line 48500 – Balance owing
• Supporting documents
• After you file your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • CRA Service Feedback Program
    • Service complaints
    • Formal disputes (objections and appeals)
    • Reprisal complaints
• Appendix
  • Retirement income summary table

Step 6 – Refund or balance owing

Line 42800 – Provincial or territorial tax

Residents of a province or territory other than Quebec on December 31, 2021

Complete Form 428 to calculate your provincial or territorial tax to enter on line 42800 of your return.

Residents of Quebec on December 31, 2021

To calculate your tax for Quebec, complete a Revenu Québec Income Tax Return.

Line 43700 – Total income tax deducted

Claim the total of the amounts shown in the "Income tax deducted" box of all your Canadian information slips.

If you are electing to split your eligible pension income with your spouse or common-law partner, enter the result for income tax deducted from Form T1032, Joint Election to Split Pension Income.

Residents of a province or territory other than Quebec on December 31, 2021

If you had Quebec provincial income tax withheld from your income, include those amounts on line 43700 of your return.

Residents of Quebec on December 31, 2021

Do not include any Quebec provincial income tax deducted on your federal return. Instead, claim this amount on your Revenu Québec Income Tax Return.

Line 43800 – Tax transfer for residents of Quebec

Residents of Quebec on December 31, 2021

If you earned income, such as employment income, outside Quebec during the year, tax may have been deducted for a province or territory other than Quebec. Enter, on line 43800 of your federal return, the transfer amount (up to the maximum) and claim the same amount on line 454 of your Revenu Québec Income Tax Return.

You can transfer to the Province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.

Line 44000 – Refundable Quebec abatement

Calculate your abatement if you were a resident of Quebec on December 31, 2021, and you did not have a business with a permanent establishment outside Quebec.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement:

• You had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec
• You were not a resident of Quebec on December 31, 2021, and the business has a permanent establishment in Quebec

Line 45000 – Employment insurance overpayment

If you contributed more to your employment insurance (EI) premiums than you had to (see line 31200), claim the difference on line 45000 of your return. 

The CRA will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund.

Residents of Quebec on December 31, 2021

If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. The excess contribution on line 45000 of your return is reduced by the provincial parental insurance plan premiums that you have to pay (line 31210 of your return).

The part of the excess contribution used will be transferred directly to Revenu Québec. 

Line 45350 – Canada training credit (CTC)

• eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2021
• fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2021

To claim the CTC, you must meet all of the following conditions:

• You were resident in Canada for all of 2021
• You were at least 26 years of age and less than 66 years of age at the end of the year
• You have a Canada training credit limit (CTCL) for 2021 on your latest notice of assessment or reassessment for 2020

You can claim up to whichever amount is less:

• half of the fees claimed on line 32000 of your federal Schedule 11
• your CTCL for 2021

The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax.

Line 46900 – Eligible educator school supply tax credit

If you were an eligible educator, you can claim up to $1,000 for eligible supplies expenses.

Eligible educator

You are considered an eligible educator if, at any time during the 2021 tax year, both of the following conditions are met:

• You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility
• You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed

Eligible supplies expense 

An eligible supplies expense is the amount that you paid in 2021 for teaching supplies that meet all of the following conditions:

• You bought the teaching supplies for teaching or facilitating students' learning
• The teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment
• You were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income)
• The eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year

Teaching supplies are consumable supplies and prescribed durable goods. Durable goods are:

• books, games and puzzles
• containers (such as plastic boxes or banker boxes)
• educational support software

Line 47555 – Canadian journalism labour tax credit (CJLTC)

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization in 2021, you can claim the CJLTC allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2021.

Line 47600 – Tax paid by instalments

In February 2022, the CRA will send you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, showing your total payments for 2021 that the CRA has received.

If you made an instalment payment for your 2021 taxes that does not appear on this reminder or summary, also include that amount on line 47600 of your return.

Line 47900 – Provincial or territorial credits

To find out which provincial or territorial credits you may be entitled to claim, see the provincial or territorial information guide in your tax package. 

Line 48400 – Refund

Direct deposit

Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit.

Line 48500 – Balance owing

Your balance owing is due no later than April 30, 2022. Do not mail cash or include cash with your return.

The CRA will charge daily compound interest on any outstanding balance starting May 1, 2022, until your balance is paid in full.

You can pay your balance owing in any of the following ways:

• Pay online by using your Canadian financial institution's services
• Pay online by using the CRA's My Payment service at Pay now with My Payment
• Pay by setting up a pre-authorized debit agreement using My Account for Individuals
• Pay by credit card, e-transfer or PayPal through a third-party service provider
• Pay in person, with cash or by debit, at any Canada Post outlet across Canada for a fee. To do so you will need a remittance voucher with a QR code or a self-generated QR code. For more information, go to Payments to the Canada Revenue Agency
• Pay in person at your financial institution in Canada. To do so, you have to use a remittance voucher, which you can ask for in My Account for Individuals or by contacting the CRA

If you can't pay your balance owing by April 30, 2022, go to When you owe money – collections at the CRA to learn more about managing your tax debt, or see Information Circular IC98-1R7, Tax Collections Policies. For more information, go to Payments to the Canada Revenue Agency.

Supporting documents

When you file your paper return, attach the supporting documents listed below. If you make a claim without providing the requested supporting documents, the CRA may disallow the credit or deduction you claimed. This could delay the processing of your return.

Attach the following documents to your paper return:

• Information slips
  Attach one copy of each of your information slips, such as a T4, T4A, and T5, including provincial slips such as the Relevé 1, if applicable

• Forms and schedules
  Attach your completed forms and schedules as instructed on the return or in the guide
• Line 10400 – Other employment income
  Attach a list of your expenses relating to research grants
• Line 11400 – CPP or QPP benefits
  Attach a letter from Service Canada showing the amount of the lump-sum benefit payment that you received that applies to previous years unless these amounts are shown on your T4A(P) slip
• Line 11500 – Other pensions and superannuation
  Attach a note identifying the type of pension that you received from a foreign country and the country that it came from
• Line 12200 – Net partnership income (limited or non-active partners only)
  Attach a copy of the partnership’s financial statement if you did not receive a T5013 slip
• Line 12600 – Rental income
  Attach Form T776 or a statement showing your rental income and expenses
• Line 13000 – Other income
  Attach a note if one of the following applies:
  • You have more than one type of income. Specify each type of income you are reporting
  • You are reporting a death benefit (other than Canada Pension Plan or Quebec Pension Plan). State any amount that you received but did not include in your income
• Lines 13499 to 14300 – Self-employment income
  Attach a copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses
• Line 20800 – RRSP deduction
  Attach your official receipts for all amounts that you contributed to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), and specified pension plan (SPP) from March 2, 2021, to March 1, 2022, including those you are not deducting on your return for 2021 and those you are designating as Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) repayments
• Line 22400 – Exploration and development expenses
  Attach your information slips such as a T5, T101, or T5013. If you do not have these slips, get a statement identifying you as a participant in the venture. The statement has to show your allocation (the number of units you own, the percentage assigned to you, or the ratio of your units to those of the whole partnership), and give the name and address of the fund
• Line 23200 – Other deductions
  Attach one of the following:
  • A note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
  • Form RC4625 or a letter from the registered disability savings plan issuer
• Line 25100 – Limited partnership losses of other years
  Attach a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years
• Line 25600 – Additional deductions
  Attach a note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
• Step 5 – Federal tax
  If you are claiming an amount for a non-resident dependant, attach the proof of payment for support showing your name, the amount and date of the payment, and the dependant’s name and address. If you sent the payments to a guardian, the guardian’s name and address must also be on the proof of payment
• Line 31800 – Disability amount transferred from a dependant
  Attach a note stating the dependant’s name, social insurance number, and relationship to you, if you are not attaching Form T2201. If you are splitting the unused part of this amount with another person, attach a note to your paper return that includes the name and social insurance number of the other person who is claiming this amount
• Lines 40900 and 41000 – Federal political contribution tax credit
  Attach your official receipts for amounts not shown in box 14 of your T5003 slips, box 184 of your T5013 slips, or on financial statements showing an amount a partnership allocated to you
• Line 45700 – Employee and partner GST/HST rebate
  Attach Form GST370
• Line 48400 – Refund
  Attach a note if you want the CRA to transfer your refund to your 2022 instalment account

After you file your return

Notice of assessment

Sometime in 2022, the CRA will start the process of switching to electronic notices of assessment or reassessment.

If you file your return using:

• NETFILE or EFILE, you will receive your notice of assessment or reassessment electronically through your NETFILE software or EFILE service provider and/or through My Account for Individuals.
• a paper return, you will receive your notice of assessment or reassessment:
  • electronically through My Account if you provided an email address to the CRA
  • by mail if you did not provide an email address to the CRA

You will receive a notice of assessment after the CRA processes your return. The notice gives you a summary of your assessment and explanations of any changes made to your return. The notice tells you if you have a refund, owe money, or have a zero balance. It also gives you other important information, including but not limited to, your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your Canada training credit limit, and other amounts and balances that you may want to carry forward to a future year.

Processing time

The CRA's goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, when you file online
• eight weeks, when you file a paper return

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It's important to know that a review is not a tax audit. In most cases, it's simply a routine check to ensure that the information that you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.

Remember that the CRA is here to help you. If you can't get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you don't reply to the CRA's request, the CRA may adjust your return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You've got this!

How to change a return

If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.

Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2022 must relate to a tax year after 2011 to be considered.

You can change your return in any of the following ways:

• using the ReFILE service if your return was filed electronically using a certified software. For more information, go to ReFILE: Online adjustments for income tax and benefit returns
• signing in to My Account for Individuals and using “Change my return”
• sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any supporting documents, if you have not sent them before to support your original claim

For more information, go to How to change your return.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA). For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received:

1. Try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence. If you do not have contact information, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. File a service complaint by filling out Form RC193, Service Feedback. For more information and how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsperson.

Formal disputes (objections and appeals)

If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.

For more information about objections or formal disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Reprisal complaints

If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

Appendix

Use the following table to find out where to report your retirement income on your return. If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000), and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

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