Calculate your tax payable

To calculate your tax payable, which includes the surtax for non-residents and deemed residents of Canada, you need to complete the return and schedules included in the Income Tax Package for Non-Residents and Deemed Residents of Canada.

On this page

• Steps to calculate your tax payable
• Your refund or balance owing

Steps to calculate your tax payable

1. Determine the amount to enter on line 76 of your section 217 return

   Enter whichever amount is more on line 76 of your return:

   • The taxable income reported on line 26000 of your return

   • Your net world income after adjustments from line 16 of Schedule A

2. Calculate your section 217 tax adjustment

   If you use the net world income after adjustments from line 16 of Schedule A to determine your federal tax, you need to calculate your section 217 tax adjustment in Part 2 of Schedule C.

   Refer to: Schedule C – Step 3: Calculate your section 217 tax adjustment

3. Calculate your provincial or territorial tax payable, if any

   If you reported Canadian-source employment or business income on your return, you need to pay tax on that income to the province or territory where you earned it.

   To calculate your tax payable, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.

   To calculate your tax for Québec, you must file a Revenu Québec Income Tax Return.

4. Calculate your federal non-refundable tax credits

   Non-refundable tax credits reduce your federal tax payable.

   You can claim on your return all of the federal non-refundable tax credits that apply to you. However, under section 217 of the Income Tax Act, the amount of the credits that you can use to reduce your tax may be limited.

   To calculate your federal non-refundable tax credits, complete Part B in Step 5 of your Section 217 return.

   Next, complete Part B of Schedule B to calculate the allowable amount of federal non-refundable tax credits.

5. Your tax payable amount

   The amount on line 43500 of your return is your tax payable if you make the election under section 217.

Your refund or balance owing

The amount on line 43500 of your return is your tax payable if you make the election under section 217.

If you were an eligible educator

You can claim the eligible educator school supply tax credit (line 46900) if:

• You were an eligible educator
• You purchased eligible supplies
• You included in your net income 90% or more of your net world income (line 14 of Schedule A) for the year

For more information, refer to Line 46900 – Eligible educator school supply tax credit.