Kercher, George-Chap 11 Split SIN: 527 000 145
Summary
2010 Tax Summary (Federal)
George-Chap 11 Split Deborah-Split
Total income
Employment *
Old Age Security
CPP/QPP benefits
Other pensions
Split-pension amount
Universal Child Care Benefit
Employment Insurance
Taxable dividends
Interest
Limited partnership
RDSP
Rental
Taxable capital gains
Support payments
RRSP
Other
Self-employment *
Workers' compensation and
social assistance
101
113
114
115
116
117
119
120
121
122
125
126
127
128
129
130
135
42,000
6,048
832
16,000
24,175
147
Total income 150
Net income
RPP
RRSP *
Split-Pension Deduction
Union and professional dues
UCCB repayment
Child care expenses
Disability supports deduction
Business investment loss
Moving expenses
Support payments
Carrying charges and interest
CPP/QPP/PIPP *
Exploration and development
Employment expenses
Social benefits repayment
Other deductions *
207
208
210
212
213
214
215
217
219
220
221
222
224
229
235
231
Net income 236
Taxable income
Canadian Forces personnel
Home relocation loan
Security options deductions
Other payments deduction
Losses of other years *
Capital gains deduction
Northern residents
Additional deductions
19,000
108,055
*
300
301
303
367
306
308
363
364
365
369
313
314
316
318
319
323
332
Subtotal 335
338
Credit at 15%
25,700 Donations and gifts
349
Non-refundable tax credits 350
900
2,000
21,000
110
Total payable
Federal tax
Non-refundable tax credits
Dividend tax credit
Min. tax carry-over/other *
404
350
425
426
Basic federal tax 429
2,200
2,212
6,000
1,197
72,436
405
406
410
414
417
415
418
Net federal tax 420
CPP contributions payable
421
25,700 EI self-employment
430
Social benefits repayment
422
Provincial/territorial tax
428
Total payable 435
Federal tax
Political/inv. tax credit/other *
Labour-sponsored tax credit
Alternative minimum tax
WITB Prepayment (RC210)
Additional tax on RESP
Total credits
Income tax deducted *
QC or YT abatement *
2,580
CPP/EI overpayment *
Medical expense supplement
WITB (Schedule 6)
69,856
25,700 Other credits *
GST/HST rebate
George-Chap 11 Split
Deborah-Split
Instalments
Provincial tax credits
532 00
Total credits
More than one line is considered
10,382
10,382
4,202
2,293
1,051
360
475
5,000
2,000
2,000
7,239
5,000
1,431
101
32,295
4,844
262
5,106
4,460
679
24,760
3,714
12,501
5,106
1,087
3,855
3,714
6,308
141
6,308
141
6,308
2,393
141
3,714
Non resident surtax
Foreign tax credits / other
244
248
249
250
251
254
255
256
Taxable income 260
2011 Estimated
GST/HST credit
Child Tax Benefit
RRSP contribution limit
George-Chap 11 Split Deborah-Split
Non-refundable tax credits
Basic personal amount
Age amount
Spouse / eligible dependant *
Amount for children
21,000 Infirm/caregiver *
CPP/QPP/PPIP/EI *
Canada employment amount
Public transit passes amount
1,500 Children's fitness amount
Home buyers/Home renovation *
Adoption expenses
Pension income amount
Disability amount
Transfers *
Interest on student loans
Tuition / education
3,200 Medical expenses
16,850 00
576
Balance owing (refund)
Combined balance (refund)
437
440
448
452
453
454
457
476
479
482
2,425
11,126
141
4,000
2,000
3,000
7,000
2,000
4,126
(1,859)
2,267
Page 1 of 1
Canada Revenue
Agency
Agence du revenu
du Canada
T1 GENERAL 2010
Income Tax and Benefit Return
Complete all the sections that apply to you in order to benefit from amounts to which you are entitled.
7
Information about you
Identification
527 000 145
Enter your social insurance number (SIN)
First name and initial
George-Chap 11 Split
Year/Month/Day
1959-02-24
Enter your date of birth:
Last name
Kercher
Your language of correspondence:
Votre langue de correspondance :
Care of
Mailing address: Apt No – Street No Street name
Français
X
Your marital status on December 31, 2010
(see the "Marital status" section in the guide for details)
69 Beaver Street
PO Box
English
RR
1 X Married
2
Living common-law
3
Widowed
City
Prov./Terr.
Postal Code
4
5
Separated
6
Single
Banff
AB
T0L 0C0
Divorced
Information about your spouse or
common-law partner (if you ticked box 1 or 2 above)
130 692 544
Enter his or her social insurance number:
Information about your residence
Enter your province or territory of
residence on December 31, 2010:
Enter his or her first name:
Enter his or her net income for 2010:
Alberta
Enter the amount of UCCB repayment included
on line 213 of his or her return
Tick this box if he or she was self-employed in 2010:
Alberta
If you became or ceased to be a resident of Canada in 2010, give the date of:
Month/Day
entry
Do not
use this area
Month/Day
or
172
25,700.00
Enter the amount of UCCB included on line 117
of his or her return:
Enter the province or territory where you currently reside if
it is not the same as that shown
above for your mailing address:
If you were self-employed in 2010,
enter the province or territory of
self-employment:
Deborah-Split
departure
Person deceased in 2010
If this return is for a deceased
person, enter the date of death:
Do not use this area
171
1 X
Year/Month/Day
2
Elections Canada (see the Elections Canada page in the tax guide for details or visit www.elections.ca)
A) Are you a Canadian citizen?
Yes X 1
No
2
Yes X 1
No
2
Yes
No X 2
Answer the following question only if you are a Canadian citizen.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and
citizenship to Elections Canada to update the National Register of Electors?
Your authorization is valid until you file your next return. Your information will only be used for purposes
permitted under the Canada Elections Act which includes sharing the information with provincial/territorial
election agencies, Members of Parliament and registered political parties, as well as candidates at election
time.
Goods and services tax/harmonized sales tax (GST/HST) credit application
See the guide for details.
Are you applying for the GST/HST credit?
1
Please answer the following question
Did you own or hold foreign property at any time in 2010 with a total cost of more than
CAN$100,000? (see the "Foreign income" section in the guide for details)
If yes, attach a completed Form T1135.
If you had dealings with a non-resident trust or corporation in 2010, see the "Foreign income" section in the guide.
266
Yes
1
No X 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
3
Your guide contains valuable information to help you complete your return.
When you come to a line on the return that applies to you, look up the line number in the guide for more information.
As a Canadian resident, you have to report your income from all sources both inside and outside Canada.
Total income
Employment income (box 14 on all T4 slips)
Commissions included on line 101 (box 42 on all T4 slips)
102
Other employment income
Old Age Security pension (box 18 on the T4A(OAS) slip)
CPP or QPP benefits (box 20 on the T4A(P) slip)
Disability benefits included on line 114
152
(box 16 on the T4A(P) slip)
Other pensions or superannuation
Elected split-pension amount (see the guide and attach Form T1032)
Universal Child Care Benefit (see the guide)
UCCB amount designated to a dependant
185
Employment Insurance and other benefits (box 14 on the T4E slip)
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian
corporations (see the guide and attach Schedule 4)
Taxable amount of dividends other than eligible dividends,
180
included on line 120, from taxable Canadian corporations
Interest and other investment income (attach Schedule 4)
101
Net partnership income: limited or non-active partners only (attach Schedule 4)
Registered disability savings plan income (from all T4A information slips)
122
125
Rental income
Taxable capital gains (attach Schedule 3)
Gross 160
46,700 00
104
113
114
115
116
117
42,000 00
119
120
6,048 00
121
832 00
Net 126
127
Support payments received
Total 156
RRSP income (from all T4RSP slips)
Other income
Specify:
Self-employment income (see lines 135 to 143 in the guide)
Business income
Gross 162
Professional income
Gross 164
40,200 00
Commission income
Gross 166
Farming income
Gross 168
Fishing income
Gross 170
19,000 00
16,000 00
Taxable amount 128
129
130
Net
Net
Net
Net
Net
Workers' compensation benefits (box 10 on the T5007 slip)
Social assistance payments
144
145
Net federal supplements (box 21 on the T4A(OAS) slip)
Add lines 144, 145, and 146
(see line 250 in the guide).
146
Add lines 101, 104 to 143, and 147
This is your total income.
135
137
139
141
143
24,175 00
147
150
108,055 00
File: Kercher, George-Chap 11 Split SIN: 527 000 145
4
Attach your Schedule 1 (federal tax) here.
Also attach here any other schedules, information slips, forms, receipts, and documents that you
need to include with your return.
Net income
150
108,055 00
This is your net income before adjustments. 234
35,619 05
72,435 95
Enter your total income from line 150
Pension adjustment
(box 52 on all T4 slips and box 034 on all T4A slips)
1,800 00
206
207
208
(maximum $600) 209
900 00
2,000 00
Deduction for elected split-pension amount (see the guide and attach Form T1032)
210
21,000 00
Annual union, professional, or like dues (box 44 on all T4 slips, and receipts)
212
110 00
Universal Child Care Benefit repayment (box 12 on all RC62 slips)
Child care expenses (attach Form T778)
Disability supports deduction
213
214
215
2,200 00
Registered pension plan deduction (box 20 on all T4 slips and box 032 on all T4A slips)
RRSP deduction (see Schedule 7 and attach receipts)
Saskatchewan Pension Plan deduction
Business investment loss
Moving expenses
Gross 228
6,000 00
Support payments made
Total 230
Carrying charges and interest expenses (attach Schedule 4)
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8)
Exploration and development expenses (attach Form T1229)
Other employment expenses
Clergy residence deduction
Other deductions
Specify:
Allowable deduction 217
219
Allowable deduction 220
221
6,000 00
222
224
229
231
232
1,196 67
233
35,619 05
Add lines 207 to 224, 229, 231, and 232.
Line 150 minus line 233 (if negative, enter "0").
2,212 38
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
Line 234 minus line 235 (if negative, enter "0").
If you have a spouse or common-law partner, see line 236 in the guide.
235
This is your net income. 236
72,435 95
Taxable income
Canadian Forces personnel and police deduction (box 43 on all T4 slips)
Employee home relocation loan deduction (box 37 on all T4 slips)
Security options deductions
244
248
249
Other payments deduction (if you reported income on line 147, see line 250 in the guide)
Limited partnership losses of other years
Non-capital losses of other years
Net capital losses of other years
Capital gains deduction
Northern residents deductions (attach Form T2222)
Additional deductions
Specify:
250
251
252
253
254
255
256
2,580 00
Add lines 244 to 256.
257
2,580 00
Line 236 minus line 257 (if negative, enter "0")
This is your taxable income. 260
2,580 00
69,855 95
Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form
428.
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Refund or Balance owing
5
420
421
430
422
6,307 66
2,393 33
428
This is your total payable. 435
2,424 64
11,125 63
Net federal tax: enter the amount from line 55 of Schedule 1 (attach Schedule 1, even if the result is "0")
CPP contributions payable on self-employment and other earnings (attach Schedule 8)
Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)
Social benefits repayment (enter the amount from line 235)
Provincial or territorial tax (attach Form 428, even if the result is "0")
Add lines 420, 421, 430, 422, and 428.
Total income tax deducted (see the guide)
Refundable Québec abatement
CPP overpayment (enter your excess contributions)
Employment Insurance overpayment (enter your excess contributions)
Refundable medical expense supplement
Working Income Tax Benefit (WITB) (attach Schedule 6)
Refund of investment tax credit (attach Form T2038(IND))
Part XII.2 trust tax credit (box 38 on all T3 slips)
437
440
448
450
452
453
454
456
Employee and partner GST/HST rebate (attach Form GST370)
Tax paid by instalments
457
476
Provincial or territorial credits (attach Form 479)
4,000 00
3,000 00
479
Add lines 437 to 479.
7,000 00
7,000 00
This is your refund or balance owing.
4,125 63
These are your total credits. 482
Line 435 minus line 482
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less.
Refund 484
Balance owing (see line 485 in the guide) 485
4,125 63
Amount enclosed 486
Attach to page 1 a cheque or money order payable to the Receiver General, or make your payment
online (go to www.cra.gc.ca/mypayment). Your payment is due no later than April 30, 2011.
Direct deposit - Start or change (see line 484 in the guide)
You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Income tax
refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax– To start direct deposit or to change account
information, complete lines 460, 461, and 462 below.
Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account,
also tick box 463. To deposit your UCCB payments into the same account, also tick box 491.
Branch
number
Institution
number
460 _____
(5 digits)
461
(3 digits)
Account number
462 ____________
(maximum 12 digits)
I certify that the information given on this return and in any documents attached is
correct, complete, and fully discloses all my income.
Sign here
It is a serious offence to make a false return.
Telephone (111) 111-1111
Do not use this
area
487
Date 2011-06-09
CCTB
UCCB
463
491
490 X
Name
Address
Telephone
For professional tax preparers only
(___) ___-____
488
Privacy Act, Personal Information Bank number CRA PPU 005
RC-10-148
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Federal Tax
Schedule 1
Complete this schedule, and attach a copy to your return.
For more information, see the related line in the guide.
Step 1 - Federal non-refundable tax credits
Basic personal amount
claim $10,382 300
10,382 00 1
Age amount (if you were born in 1945 or earlier) (use federal worksheet)
(maximum $6,446) 301
Spouse or common-law partner amount: (if negative, enter "0")
10,382 minus (
25,700 00 his or her net income from page 1 of your return) = 303
$
Amount for an eligible dependant (attach schedule 5) (if negative, enter "0")
$
10,382 minus (
0 00 his or her net income) = 305
Amount for children born in 1993 or later
Number of children 366
2 x $2,101
= 367
2
Amount for infirm dependants age 18 or older (use federal worksheet and attach Schedule 5)
CPP or QPP contributions:
through employment from box 16 and box 17 on all T4 slips
(maximum $2,163.15)
on self-employment and other earnings (attach Schedule 8)
Employment Insurance premiums:
through employment from box 18 and box 55 on all T4 slips
(maximum $747.36)
on self-employment and other eligible earnings (attach Schedule 13)
Canada employment amount
(if you reported employment income on line 101 or line 104, see line 363 in the guide)
(maximum $1,051)
Public transit amount
Children's fitness amount
Home buyers' amount (see line 369 in the guide)
Adoption expenses
Pension income amount (use federal worksheet)
(maximum $2,000)
Caregiver amount (use federal worksheet and attach Schedule 5)
Disability amount (for self) (claim $7,239 or if you were under age 18, use federal worksheet)
306
Disability amount transferred from a dependant (use federal worksheet)
Interest paid on your student loans
Tuition, education, and textbook amounts (attach Schedule 11)
Tuition, education, and textbook amounts transferred from a child
Amounts transferred from your spouse or common-law partner (attach Schedule 2)
Medical expenses for self, spouse or common-law partner, and your
dependent children born in 1993 or later
Minus: $2,024 or 3% of line 236, whichever is less
Subtotal (if negative, enter "0")
Allowable amount of medical expenses for other dependants
(see the calculation at line 331 in the guide and attach Schedule 5)
Add lines (A) and (B).
Add lines 1 to 24.
Multiply the amount on line 25 by 15%.
Donations and gifts (attach Schedule 9)
Add lines 26 and 27.
Enter this amount on line 40.
3
4
4,202 00 5
6
308
310
767 25
1,196 67
7
8
312
317
328 70
363
364
365
369
313
314
315
316
1,051 00
360 00
475 00
5,000 00
318
319
323
324
326
19
20
1,431 00 21
5,000 00 22
23
101 00 (B)
101 00
332
335
101 00 24
32,294 62 25
338
349
4,844 19 26
262 00 27
Total federal non-refundable tax credits 350
5,106 19 28
9
10
11
12
13
14
15
2,000 00 16
17
18
330
2,024 00
(A)
331
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Step 2 - Federal tax on taxable income
Enter your taxable income from line 260 of your return.
Use the amount on line 29 to determine
which ONE of the following columns you
have to complete.
Enter the amount from line 29.
Base amount
Line 30 minus line 31 (cannot be negative)
Rate
Multiply line 32 by line 33.
Tax on base amount
69,855 95 29
If line 29 is more
than $40,970 but
not more than
$81,941
If line 29 is
$40,970 or less
x
0 00
15 %
x
0 00
Add lines 34 and 35.
If line 29 is more
than $81,941 but
not more than
$127,021
69,855 95
40,970 00
28,885 95
22 %
6,354 91
6,146 00
If line 29 is more
than $127,021
81,941 00
x
26 %
x
15,159 00
12,500 91
30
127,021 00 31
32
29 % 33
34
26,880 00 35
36
Step 3 - Net federal tax
Enter the amount from line 36
Federal tax on split income (from line 5 of Form T1206)
Add lines 37 and 38.
424
404
350
425
426
427
Enter your non-refundable tax credits from line 28.
Federal dividend tax credit (see line 425 in the guide)
Overseas employment tax credit (attach Form T626)
Minimum tax carryover (attach Form T691)
Add lines 40 to 43.
12,500 91 37
38
12,500 91
5,106 19
1,087 06
Line 45 minus line 46 (if negative, enter "0")
6,193 25 44
Basic federal tax 429
6,307 66 45
405
46
Federal tax 406
6,307 66 47
Federal foreign tax credit (attach Form T2209)
Federal logging tax credit
Total federal political contributions (attach receipts)
40
41
42
43
6,193 25
Line 39 minus line 44 (if negative, enter "0").
12,500 91 39
409
410
Federal political contribution tax credit (use federal worksheet)
412
Investment tax credit (attach Form T2038(IND))
Labour-sponsored funds tax credit
Net cost 413
Allowable credit 414
Add lines 48, 49 and 50.
416
Line 47 minus line 51 (if negative, enter "0")
If you have an amount on line 38 above, see Form T1206
Working Income Tax Benefit (WITB) advance payments received (box 10 on the RC210 slip).
Additional tax on RESP accumulated income payments ( attach Form T1172)
Add lines 52, 53, and 54.
Enter this amount on line 420 of your return.
Net federal tax
48
49
50
51
417
415
418
6,307 66 52
53
54
420
6,307 66 55
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Capital Gains (or Losses) in 2010
Schedule 3
Read line 127 in the General Income Tax and Benefit Guide. For more information, read Chapter 2 in guide T4037, Capital Gains.
Attach a copy of this schedule to your return.
Note: If you have a business investment loss,
see line 217 in the General guide.
(1)
Year of
acquisition
(2)
Proceeds of disposition
(3)
(4)
(5)
Adjusted cost base
Outlays and expenses
(from dispositions)
Gain (or loss)
(column 2 minus
columns 3 and 4)
1. Qualified small business corporation shares (report, in "3" below, publicly traded shares, mutual fund units, deferral of
eligible small business corporation shares, and other shares.)
Number
Name of corp. and class of shares
From T3/T5013 slips
Total 106
Gain (or loss) 107
2. Qualified farm property and qualified fishing property
Address or legal description
Prov./Terr.
From T3/T5013 slips
Total 109
Mortgage foreclosures and conditional sales
repossessions - Address or legal description
Gain (or loss) 110
Prov./Terr.
From T5013 slips
Total 123
Gain (or loss) 124
3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares
(Report capital gains or losses shown on T5, T5013, T5013A, T4PS and T3 information slips on line 174 or 176)
Number
Name of fund/corp. and class of shares
From T5008 slips
From T1170
Total 131
Gain (or loss) 132
4. Real estate, depreciable property, and other properties
Address or legal description
Prov./Terr.
Total 136
Gain (or loss) 138
5. Bonds, debentures, promissory notes, and other similar properties
Face value
Maturity date
Name of issuer
From T1170
Total 151
Gain (or loss) 153
6. Other mortgage foreclosures and conditional sales repossessions
Address or legal description
Prov./Terr.
Total 154
7. Personal-use property (full description)
Mustang Car
1995
Gain (or loss) 155
50,000 00
18,000 00
Gain only 158
32,000 00
32,000 00
8. Listed personal property (LPP) (full description)
Note: You can only apply LPP losses
against LPP gains.
Subtract: Unapplied LPP losses from other years
Net gain only 159
Capital gains deferral from qualifying dispositions of eligible small business corporation shares
161
(included in 3 above)
Farming and fishing income eligible for the capital gains deduction from the
disposition of eligible capital property
173
(for details, see Form T657)
T5, T5013, T5013A, and T4PS Information slips - Capital gains (or losses)
174
T3 information slips - Capital gains (or losses)
176
Capital loss from a reduction in your business investment loss
178
Total of all gains (or losses) before reserves 191
Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it)
192
Total capital gains (or losses) 197
Multiply the amount on line 197 by 50%.
Enter the taxable capital gains on line 127 of your return.
If it is a net capital loss, see line 127 in the guide.
Taxable capital gains
(or net capital loss) in 2010 199
32,000 00
32,000 00
16,000 00
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Statement of Investment Income
Schedule 4
State the names of the payers below and attach any information slips you received. Attach a copy of this schedule to your
return.
I-
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (see line 120 in the
guide)
Taxable amount of dividends other than eligible dividends (specify):
180
Add lines 1 to 3 and enter this amount on line 180 of your return.
Taxable amount of eligible dividends (specify):
Bull & Bear Inc.
6,048 00
Add lines 4 to 7 and enter this amount on line 120 of your return.
II -
120
Interest and other investment income (see line 121 in the guide)
Specify:
Bull & Bear Inc.
6,048 00
832 00
Income from foreign sources
Enter this amount on line 121 of your return.
III -
121
832 00
Net partnership income (loss) (see line 122 in the guide)
Reported on T5013 slips
Reported on Resource form
Net income (loss) from certified films and productions
Enter this amount on line 122 of your return.
122
IV - Carrying charges and interest expenses (see line 221 in the guide)
Safety deposit box charges
Accounting fees
Management or safe custody fees
Investment counsel fees
Reported on T5013 slips
Interest on money borrowed to earn interest, dividend, and royalty income
Interest on money borrowed to acquire an interest in a limited partnership or a partnership in which you are
not an active partner
Enter this amount on line 221 of your return.
221
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Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Details of Dependant
Schedule 5
See the guide to find out if you can claim an amount on lines 305, 306, 315, and/or 331 of Schedule 1. For each dependant claimed on lines
305, 306, 315, and/or 331, provide the details requested below. Attach a copy of this schedule to your return.
Line 305 – Amount for an eligible dependant
Month/Day
If your marital status changed in 2010, give the date of the change.
Do not forget to check the box on page 1 of your return to indicate your marital status.
Last name
First name
Date of birth
Relationship
to you
Net income
in 2010
Nature of the infirmity
(if it applies)
Amount of claim
N/A
Address
Line 306, 315, and/or 331
Year of
birth
Last name
Kercher
First name
Willa
Address
Relationship
to you
1991 Daughter
69 Beaver Street, Banff Alberta T0L0
Net income
in 2010
3,300.00
Nature of the infirmity
(if it applies)
Line
claimed
331
Amount of claim
101 00
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
CPP Contributions
on Self-Employment and Other Earnings
Schedule 8
Complete this schedule to determine the amount of your Canada Pension Plan (CPP) contributions if:
you reported self-employment income on lines 135 to 143 of your return;
you reported business or professional income from a partnership on line 122 of your return; or
you made an election on Form CPT20 to pay additional CPP contributions on other earnings.
Attach a copy of this schedule to your return. See line 222 in the guide for more information.
Pensionable net self-employment earnings
(amounts from line 122 and lines 135 to 143 of your return)
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions
373
(attach Form CPT20)
Add lines 1 and 2 (if the result is negative, enter "0")
Enter the amount from box 26 (or if blank, box 14) on all T4 slips
(this amount already includes the amount entered on line 11 of Form CPT20, if it applies)
Add lines 3 and 4
Total pensionable earnings
Basic exemption
Line 5 minus line 6 (if negative, enter "0")
Earnings subject to contribution
(maximum $43,700)
3,927 83 8
Multiply the amount on line 7 by 9.9%.
Contributions through employment
767 25 x 2 =
(from box 16 and box 17 on all T4 slips)
CPP contributions payable on self-employment and other earnings:
Line 8 minus line 9 (if negative, enter "0"). Enter this amount on line 421 of your return.
Deduction and tax credit for CPP contributions on self-employment and other earnings:
Amount from line 10
2,393 33 x 50 % =
Enter the amount from line 11 on line 222 of your return and on line 310 of Schedule 1.
24,175 00 1
2
24,175 00 3
19,000 00 4
43,175 00 5
3,500 00 6
39,675 00 7
1,534 50 9
2,393 33 10
1,196 67 11
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Donations and Gifts
Schedule 9
Attach a copy of this schedule to your return along with the official receipts that support your claim. Remember, you may have
charitable donations shown on your T4 and T4A slips. For more information, see line 349 in the guide.
1,000 00 1
Total eligible amount of charitable donations and government gifts
72,435 95 x 75% =
Enter your net income from line 236 of your return
54,326 96 2
Note: If the amount on line 1 is less than the amount on line 2, enter the amount from line 1 on line 340
below, and continue completing the schedule from line 340.
Gifts of depreciable property
(from Chart 2 in pamphlet P113, Gifts and Income Tax)
Gifts of capital property
(from Chart 1 in pamphlet P113, Gifts and Income Tax)
Add lines 3 and 4.
Enter the total of lines 2 and 5 or the amount on line 236
of your return, whichever is less.
Allowable charitable donations and government gifts
(enter the amount from line 1 or line 6, whichever is less)
Eligible amount of cultural and ecological gifts
(see line 349 in the guide)
Add lines 340 and 342.
Enter $200, or the amount from line 344, whichever is less
Line 344 minus line 345.
Add lines 7 and 8.
Enter this amount on line 349 of Schedule 1.
337
3
339
4
x 25% =
5
54,326 96 6
Total donations limit
340
1,000 00
342
344
345
347
1,000 00
200 00 x 15% =
800 00 x 29% =
Donations and gifts
346
348
30 00 7
232 00 8
262 00 9
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Charitable donations
Donations
Charitable donations details
Name of organization
Amount paid
1,000 00
Canadian Wildlife Federation
Reported on slips
Claim: Own slips
Total current year donations
1,000 00
Donations to U.S. organizations
Name of organization
Amount paid
Total current year donations
<NIL>
Charitable donations summary
U.S.
Canadian
1,000 00
Total current year donations
Unclaimed donations from 2007 - 2009
Unclaimed donations from 2005 - 2006
Total charitable donations
+
A =
+
=
1,000 00
Net income
75% of line B
B
C =
=
72,435 95
54,326 96
Gifts of depreciable property
Taxable capital gains minus capital gains
deduction on gifts of capital property
Add lines D and E
25% of line F
D
E +
F =
G +
+
=
+
Add lines C and G
Allowable U.S. donations
Total donations limit
H =
I
J =
=
=
Allowable charitable donations
(least of lines A, J or amount required to
reduce federal tax to zero)
Total
1,000 00
54,326 96
54,326 96
54,326 96
1,000 00
1,000 00
Charitable donations available for carryforward
Charitable donation carryforward - Canadian
Year
2005
2006
2007
2008
2009
2010
Totals
Beginning balance
Claimed in 2010
Ending balance
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
T1-2010
Tuition, Education, and Textbook Amounts
Schedule 11
Tuition, education, and textbook amounts claimed by the student for 2010
Unused federal tuition, education, and textbook amounts from your 2009 notice of
assessment or notice of reassessment
320
591 00
Eligible tuition fees paid for 2010
Education and textbook amounts for 2010
Calculating your part-time amount: use column B of Forms T2202, T2202A, TL11A, TL11B,
and TL11C. Do not include any month that is also included in column C.
Only one claim per month (maximum 12 months)
Education amount:
6 x $120 =
720 00 3
number of months from column B
Textbook amount:
number of months from column B
6 x $20 =
120 00 4
Add lines 3 and 4.
840 00
321
840 00
Calculating your full-time amount: use column C of Forms T2202, T2202A, TL11A, TL11B,
and TL11C.
Only one claim per month (maximum 12 months)
Education amount:
x $400 =
6
number of months from column C
Textbook amount:
x $65 =
7
number of months from column C
Add lines 6 and 7.
322
Add lines 2, 5, and 8.
Total 2010 tuition, education, and textbook amounts
1,431 00
Add lines 1 and 9.
Total available tuition, education, and textbook amounts
83,339 40
Taxable income from line 260 of your return
25,762 62
Total of lines 1 to 19 of your Schedule 1
57,576 78
Line 11 minus line 12 (if negative, enter "0")
Unused tuition, education, and textbook amounts claimed for 2010
Amount from line 1 or line 13, whichever is less
57,576 78
Line 13 minus line 14
2010 tuition, education, and textbook amounts claimed for 2010
Amount from line 9 or line 15, whichever is less
Add lines 14 and 16.
Total tuition, education, and textbook
Enter this amount on line 323 of Schedule 1.
amounts claimed for 2010
1
2
5
8
1,431 00 9
1,431 00 10
11
12
13
14
15
1,431 00 16
1,431 00 17
Transfer / Carryforward of unused amount
Amount from line 10
Amount from line 17
Line 18 minus line 19
If you are transferring an amount to another individual, continue on line 21.
Otherwise, enter the amount from line 20 on line 25.
Total unused amount
Enter the amount from line 9; if it is more than $5,000, enter $5,000.
Amount from line 16
Line 21 minus line 22 (if negative, enter "0").
Maximum transferable
1,431 00 18
1,431 00 19
0 00 20
1,431 00 21
1,431 00 22
0 00 23
You can transfer all or part of the amount on line 23 to your spouse or common-law partner, to his or her parent or
grandparent, or to your parent or grandparent. To do this, you have to designate the individual on your Form T2202,
T2202A, TL11A, TL11B, or TL11C and specify the federal amount that you are transferring to him or her. Enter the
amount you are transferring on line 24 below.
Note: If your spouse or common-law partner is claiming an amount for you on line 303 or line 326 of his or her
Schedule 1, you cannot transfer an amount to your parent or grandparent, or to your spouse's or common-law
partner's parent or grandparent.
Enter the amount you are transferring (cannot be more than line 23).
Federal amount transferred 327
Line 20 minus line 24
Unused federal amount available to carry forward to a future year
24
0 00 25
The person claiming the transfer should not attach this schedule to his or her return.
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Government
of Alberta
2010
T1 General
Provincial Worksheet
Use these charts to do some of the calculations you may need to complete Form AB428, Alberta Tax and Credits.
Keep this worksheet for your records. Do not attach it to the return you send us.
Line 5808 - Age amount
Maximum amount
Your net income from line 236 of your return
Base amount
Line 2 minus line 3 (if negative, enter "0")
Applicable rate
Multiply line 4 by line 5.
Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form AB428.
1
2
34,903 00 3
4
15 00 5
6
7
Line 5820 – Amount for infirm dependants age 18 or older
Base amount
Dependant’s net income (line 236 of his or her return)
Line 1 minus line 2 (if negative, enter "0"; if it is more than $9,740, enter $9,740)
If you claimed this dependant on line 5816, enter the amount claimed
Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0")
16,174 00 1
2
3
4
5
Complete this calculation for each dependant.
Enter, on line 5820 of Form AB428, the total amount claimed for all dependants.
Date of birth
Last Name
First Name
Relationship to you
Net income in
2010
Nature of infirmity
Amount of
claim
N/A
Total amount for all dependants.
Line 5833 – Adoption expenses
Total adoption expenses (maximum : $11,507 per child)
Amount claimed by the other adoptive parent,
Subtract line 2 from line 1.
Carry the result to line 5833 of Form AB428
%
1
2
3
Line 5840 – Caregiver amount
Base amount
Dependant’s net income (line 236 of his or her return)
Line 1 minus line 2 (if negative, enter "0"; if it is more than $9,739, enter $9,739)
If you claimed this dependant on line 5816, enter the amount claimed.
Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0")
25,225 00 1
2
3
4
5
Complete this calculation for each dependant.
Enter, on line 5840 of Form AB428, the total amount claimed for all dependants.
Date of birth
Last Name
First Name
Relationship to you
Net income in
2010
Nature of infirmity
(if it applies)
Amount of
claim
N/A
Total amount for all dependants.
Page 1 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Line 5844 – Disability amount (for self) (read line 5844 in the forms book)
(supplement calculation if you were under 18 years of age on December 31, 2010)
Maximum supplement
Total child care and attendant care expenses claimed for you by anyone
Base amount
Line 2 minus line 3 (if negative, enter "0")
Line 1 minus line 4 (if negative, enter "0")
1
2
2,656 00 3
4
5
Enter, on line 5844 of Form AB428, the amount on line 5 plus $12,979 (maximum claim $22,719), unless this chart is
being completed for the claim on line 5848.
Line 5848 and 5860 – Transfer from dependants
Disability transfer from dependant
SIN
First name
Last name
Birthdate
Maximum available for transfer (A-B)
Disability transfer
Tuition and education transfer from dependant
SIN
First name
Willa
Last name
Kercher
Birthdate
Maximum available for transfer (A-B)
Tuition and education transfer
___ ___ ___
0.00
527 000 228
1991-01-22
5,000.00
5,000.00
Disability amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 5812 to 5840
Adjusted taxable income
A
0.00
B
0.00
A
Tuition and education amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 5812 to 5848
Unused tuition and education from 2009
Adjusted taxable income
B
5,000.00
3,300.00
16,825.00
0.00
Line 5872 – Allowable amount of medical expenses for other dependants
Name of dependant
Willa Kercher
A
Amount of
medical
expenses
200.00
B
C
D
The lesser of
$2,174 or 3% of Col. A minus col.
net income
C max $11,507
Net income
3,300.00
99.00
101.00
Total
101.00
Enter, on line 5872 of Form AB428, the total amount claimed for all other dependants.
Line 5896 - Donations and gifts
Amount from line 345 of your federal schedule 9
200 00 1 x
10.00 % =
20 00 2
3
4
5x
12.75 % =
6
800 00 7
8
800 00 9 x
21.00 % =
Amount of donations and gifts from line 5895 of form AB428
Enter the amount from line 1 or line 3, whichever is less.
Line 3 minus line 4
Amount from line 347 of your federal schedule 9
Amount from line 5
Line 7 minus line 8.
Add lines 2, 6 and 10.
Enter this amount on line 5896 of Form AB428.
168 00 10
188 00 11
Line 6152 - Alberta dividend tax credit
Determine the amount to enter on line 6152 of Form AB428 by completing one of the two following calculations:
If you have an amount on line 120 and no amount on line 180 of your return, complete the following:
Line 120 of your return
Enter this amount on line 6152 of Form AB428
6,048 00
x
10.00 % =
604 80
1
2x
3x
3.50 % =
10.00 % =
4
5
604 80 6
If you have an amount on line 180 and 120 of your return, complete the following:
Line 120 of your return
Line 180 of your return
Line 1 minus line 2 (if negative, enter "0")
Add lines 4 and 5.
Enter this amount on line 6152 of Form AB428
Page 2 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Lines 45 – Alberta political contribution tax credit - Annual Contribution
If your total political contributions (line 44 of Form AB428) were $2,300 or more, enter $1,000 on line 45 of Form AB428.
Use the amount on line 44 to determine which ONE of the following
columns you have to complete.
If line 44 is
$200 or less
If line 44 is more
than $200 but not
more than $1,100
Enter the amount of your contributions.
200 00
Line 1 minus line 2 (cannot be negative)
75.00 %
50.00 %
Multiply line 3 by line 4.
150 00
Add lines 5 and 6.
If line 44 is more
than $1,100 but not
more than $2,300
1
1,100 00 2
3
33.33 % 4
5
600 00 6
7
Enter the result on line 45 of Form AB428
Line 47 – Alberta political contribution tax credit - Senatorial Selection Campaign Contribution
If your total political contributions (line 46 of Form AB428) were $2,300 or more, enter $1,000 on line 47 of Form AB428.
Use the amount on line 46 to determine which ONE of the following
columns you have to complete.
If line 46 is
$200 or less
If line 46 is more
than $200 but not
more than $1,100
Enter the amount of your contributions.
200 00
Line 1 minus line 2 (cannot be negative)
75.00 %
50.00 %
Multiply line 3 by line 4.
150 00
Add lines 5 and 6.
If line 46 is more
than $1,100 but not
more than $2,300
1
1,100 00 2
3
33.33 % 4
5
600 00 6
7
Enter the result on line 47 of Form AB428.
Page 3 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Government
of Alberta
AB428
T1 General - 2010
Alberta Tax and Credits
Complete this form and attach a copy to your return. For more information, see the forms book.
Alberta non-refundable tax credits
Basic personal amount
Age amount (if born in 1945 or earlier) (use provincial worksheet)
Spouse or common-law partner amount:
Base amount
Minus: his or her net income from page 1 of your return
Result: (if negative, enter "0")
Amount for an eligible dependant
Base amount
Minus: his or her net income from line 236 of his or her return
Result: (if negative, enter "0")
Amount for infirm dependants age 18 or older
CPP or QPP contributions:
For internal use only 5608
claim $16,825 5804
(maximum $4,689) 5808
16,825 00 1
2
16,825 00
25,700 00
5812
3
5816
4
(use provincial worksheet) 5820
5
16,825 00
(amount from line 308 of your federal Schedule 1) 5824
(amount from line 310 of your federal Schedule 1) 5828
767 25
1,196 67
(amount from line 312 of your federal Schedule 1) 5832
(amount from line 317 of your federal Schedule 1) 5829
Adoption expenses
(read line 5833 on your provincial worksheet) 5833
(read line 5836 on your provincial worksheet) 5836
Pension income amount (maximum $1,296)
(use provincial worksheet) 5840
Caregiver amount
(read line 5844 on the provincial worksheet) 5844
Disability amount (for self)
328 70
Employment Insurance premiums:
6
7
8
9
10
1,296 00 11
12
13
Disability amount transferred from a dependant
(use provincial worksheet) 5848
(amount from line 319 of your federal Schedule 1)
Interest paid on your student loans
[attach Schedule AB(S11)]
Your tuition and education amounts
Tuition and education amounts transferred from a child
Amounts transferred from your spouse or common-law partner [attach Schedule AB(S2)]
Medical expenses:
Amount from line 330 of your federal Schedule 1
Enter $2,174 or 3% of net income from line 236 of your
return, whichever is less.
Line 19 minus line 20 (if negative, enter "0")
Allowable amount of medical expenses for other dependants
calculated for line 5872 on the Provincial Worksheet
Add lines 21 and 22.
Add lines 1 through 18 and line 23.
Non-refundable tax credit rate
Multiply line 24 by line 25.
5868
5852
5856
5860
5864
14
15
1,767 00 16
5,000 00 17
10,400 00 18
19
2,173 08 20
21
5872
5876
Donations and gifts
Enter the amount of unclaimed donations and gifts for the years
2005 and 2006 included on line 344 of your 2010 federal Schedule 9.
Add lines 26 and 27.
Enter this amount on line 34.
101 00 22
101 00
5880
101 00 23
37,681 62
5884
37,681 62 24
10.00 % 25
3,768 16 26
(use provincial worksheet) 5896
188 00 27
5895
Alberta non-refundable tax credits 6150
3,956 16 28
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Alberta tax
Enter your taxable income from line 260 of your return.
Alberta income tax rate
Multiply line 29 by line 30.
Alberta tax on split income from Form T1206
Add lines 31 and 32.
Enter your Alberta non-refundable tax credits from line 28.
Alberta dividend tax credit:
Credit calculated for line 6152 on the Provincial Worksheet
Alberta overseas employment tax credit:
Amount from line 426 of federal Schedule 1
Alberta minimum tax carryover:
Amount from line 427 of federal Schedule 1
Add lines 34 through 37.
Line 33 minus line 38 (if negative, enter "0")
Alberta additional tax for minimum tax purposes
Form T691: Line 108 minus line 111
Add lines 39 and 40.
Enter the provincial foreign tax credit from Form T2036.
Line 41 minus line 42
x
Tax on taxable income
6151
69,855 95 29
10.00 % 30
6,985 60 31
32
6,985 60 33
3,956 16 34
6152
x
35.00 % = 6153
x
35.00 % = 6154
604 80
35
36
37
4,560 96
4,560 96 38
2,424 64 39
35.00 % =
x
40
2,424 64 41
42
2,424 64 43
Alberta political contribution tax credit
Enter your Alberta political contributions made in 2010
from your official receipt called Annual Contribution.
Credit calculated for line 45 on
the Provincial Worksheet
Enter your Alberta political contributions
made in 2010 from your official receipt called
Senatorial Selection Campaign Contribution.
Credit calculated for line 47 on
the Provincial Worksheet
Add lines 45 and 47.
Line 43 minus line 48 (if negative, enter "0")
6003
44
45
(maximum $1,000)
6004
46
47
(maximum $1,000)
Alberta political contribution tax credit
48
2,424 64 49
Alberta royalty tax rebate
Enter your unused Alberta attributed Canadian royalty income
from your 2009 notice of assessment
or notice of reassessment.
Line 49 minus line 50 (if negative, enter "0")
Enter the result on line 428 of your return.
x
10.00 % =
Alberta tax
6006
50
2,424 64 51
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Government
of Alberta
Provincial Amounts Transferred
From Your Spouse or Common-Law Partner
Schedule AB(S2)
T1 General - 2010
Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's provincial amounts indicated
below. Attach a copy of this schedule to your return.
If your spouse or common-law partner is not filing a return, use the amounts that he or she would enter on Form AB428 if
filing a return. Attach his or her information slips, but do not attach the return or schedules.
If, at the end of the year, your spouse or common-law partner was not a resident of Alberta, special rules may apply. For more
information, contact the Canada Revenue Agency.
Age amount (if your spouse or common-law partner was 65 years of age or older in 2010):
If his or her net income is $34,903 or less, enter $4,689.
Otherwise, enter the amount from line 5808 of his or her Form AB428.
Pension income amount:
(maximum $1,296)
Enter the amount from line 5836 of his or her Form AB428.
Disability amount:
Enter the amount from line 5844 of his or her Form AB428.
Tuition and education amounts: Enter the provincial amount designated in your name on his or her
Form T2202, T2202A, TL11A, TL11B, or TL11C.
Add lines 1 to 4.
Spouse's or common-law partner's taxable income:
25,700 00
Enter the amount from line 260 of his or her return.
Enter the total of lines 5804, 5824, 5828, 5832, 5829, 5833, and 5856
16,825 00
of his or her Form AB428.
His or her adjusted taxable income:
5912
8,875 00
Line 6 minus line 7 (if negative, enter "0")
Line 5 minus line 8 (if negative, enter "0")
Provincial amounts transferred from
Enter this amount on line 5864 of your Form AB428.
your spouse or common-law partner
5902
1
5905
1,296 00 2
5907
12,979 00 3
5909
5,000 00 4
19,275 00 5
6
7
8,875 00 8
10,400 00 9
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Provincial Tuition and Education Amounts
Schedule AB(S11)
T1 General - 2010
Only the student must complete this schedule. Use it to:
calculate your Alberta tuition and education amounts to claim on line 5856 of your Form AB428;
determine the provincial amount available to transfer to another designated individual; and
determine the unused provincial amount, if any, available for you to carry forward to a future year.
Only the student attaches a copy of this schedule to his or her return.
Alberta tuition and education amounts claimed by the student for 2010
Unused Alberta tuition and education amounts from
your 2009 notice of assessment or notice of reassessment *
1
5914
591 00 2
Eligible tuition fees paid for 2010
Education amount for 2010: Use columns B and C of forms T2202, T2202A, TL11A,
TL11B and TL11C. Only one claim per month (maximum 12 months).
Enter the number of months from Column B
6 x $196 = 5916
1,176 00 3
(do not include any month that is also included in Column C).
x $654 = 5918
4
Enter the number of months from Column C.
Add lines 2, 3, and 4.
Total 2010 tuition and education amounts
1,767 00
Add lines 1 and 5.
Total available tuition and education amounts
Taxable income from line 260 of your return
Total of lines 5804 to 5848 of your Form AB428
Line 7 minus line 8 (if negative, enter "0")
Unused Alberta tuition and education amounts claimed for 2010
Enter the amount from line 1 or line 9, whichever is less.
Line 9 minus line 10
2010 tuition and education amounts claimed for 2010
Enter the amount from line 5 or line 11, whichever is less.
Add lines 10 and 12.
Enter this amount on line 5856 of your Form AB428.
1,767 00 5
1,767 00 6
69,855 95 7
20,413 62 8
49,442 33 9
10
49,442 33 11
1,767 00 12
Alberta tuition and education amounts
claimed by the student for 2010
1,767 00 13
Total unused amount
1,767 00 14
1,767 00 15
16
Transfer / Carryforward of unused amount
Amount from line 6
Amount from line 13
Line 14 minus line 15
If you are transferring an amount to another individual, continue on line 17.
Otherwise, enter the amount from line 16 on line 21.
Enter the amount from line 5; if it is more than $5,000, enter $5,000
Amount from line 12
Line 17 minus line 18 (if negative, enter"0")
Maximum transferable
1,767 00 17
1,767 00 18
19
You can transfer all or part of the amount on line 19 to your spouse or common-law partner, to his or her
parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and
specify the provincial amount that you are transferring to him or her on Form T2202, T2202A, TL11A,
TL11B, or TL11C. Enter the amount on line 20 below.
Note: If you have a spouse or common-law partner, special rules may apply; read line 5856 in the forms book.
Enter the amount you are transferring (cannot be more than line 19).
Line 16 minus line 20
Provincial Amount Transferred 5920
Unused provincial amount available to carry forward to a future year
20
21
The person claiming the transfer should not attach this schedule to his or her return.
* If you resided in another province or territory on December 31, 2009, enter on line 1 the unused federal tuition, education,
and textbook amounts from your 2009 notice of assessment or notice of reassessment.
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Canada Revenue
Agency
Agence du revenu
du Canada
Moving Expenses Deduction
Use this form to calculate your moving expenses deduction. Complete a separate form for each move. For more information, see the
attached information sheet. Do not attach this form, or the receipts and documents supporting your claim, to your return. Keep them in case
we ask to see them. If you are using EFILE, show them to your EFILE service provider.
Can you deduct moving expenses?
You can deduct eligible moving expenses from employment or self-employment income you earn at your new location if you move and
establish a new home to be employed or carry on a business. You can also deduct moving expenses if you move to study courses as a
student in full-time attendance enrolled in a program at a post-secondary level at a university, college or other educational institution.
However, you can only deduct moving expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research
grants required to be included in your income.
Your new home must be at least 40 kilometres (by the shortest usual public route) closer to the new place of work or educational institution.
You must establish your new home as the place where you ordinarily reside. For example, you have established a new home if you have sold
or rented (or advertised for sale or rent) your old home. Generally, your move must be from one place in Canada to another place in Canada.
For information and conditions regarding moves to or from Canada, or between two locations outside Canada, see the attached information
sheet.
Tax year
Identification
Last name
Kercher
First name
George-Chap 11 Split
2010
Social insurance number
527-000-145
Calculation of distance in kilometres
Distance in kilometres between your old home and your new place of work or educational institution
Distance in kilometres between your new home and your new place of work or educational institution
Line 1 minus line 2.
If the result on line 3 is less than 40 kilometres, you cannot deduct your moving expenses.
Therefore, do not complete the rest of this form.
-
130 1
5 2
=
125 3
Details of the move
Complete address of your old residence
220 - 4th Avenue South East
Province
Alberta
Complete address of your new residence
69 Beaver Street
Province
Alberta
Country
Canada
Country
Date of move
2010-04-01
Date you started your new job or business, or your studies
What was the main reason for the move?
2010-06-01
X To be employed or carry on a business or
Information about your employer, business, or educational institution after the move:
Alberta Fire Control
Complete address
1 Airport Road
Province
Country
Alberta
Canada
T1M (10)
City
Calgary
Postal code
T2G 0L1
City
Banff
Postal code
T0L 0C0
To study full time
City
Banff
Postal code
T0L 0C0
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Calculation of allowable moving expenses (keep all receipts)
Transportation and storage costs for household effects
Mountain Moving Company
Name of mover:
2,148 00 1
Travelling expenses from old residence to new residence
+
64 38 2
+
3
+
4
+
5
+
6
Cost of cancelling the lease for the old residence
+
7
Incidental costs related to the move (specify):
+
8
Costs to maintain your old residence when vacant (maximum $5,000)
+
9
+
+
+
+
10
11
12
13
+
+
14
15
Travel costs (other than accommodation and meals)
Number of household members in move:
Method of travel:
Number of kilometres:
Accommodation
Number of nights:
Meals
Number of days:
5
Truck
125
Temporary living expenses near new or old residence (maximum 15 days)
Accommodation
Number of nights:
Meals
Number of days:
Cost of selling old residence
Selling price:
Real estate commission
Legal or notarial fees
Advertising
Other selling costs (specify):
Cost of purchasing new residence
Purchase price:
Legal or notarial fees
Taxes paid for the registration or transfer of title (Do not include GST/HST or property taxes)
Add lines 1 to 15
Total moving expenses
Unclaimed moving expenses from 2009
Enter any reimbursement or allowance that is not included in your income, and that you
received for moving expenses that are claimed on line 16
Line 16 plus line 16A minus line 17
Net moving expenses
Net eligible income:
If you are an employee, this represents the amounts reported on your T4 and/or T4A slips that relate
to the new work location and that are included on lines 101 and/or 104, minus any amount relating to
the new work location claimed on lines 207, 212, 229, 231, and 232 of your return.
If you are self-employed, this generally represents the net amounts earned at the new work location
that are included on lines 135 to 143, minus any amounts claimed on lines 212 and 222 of your return.
For a student, this represents the amount of scholarship, bursaries, fellowships, research grants,
and/or certain prizes required to be included in income for the year.
Net eligible income
Enter the amount from line 18 or line 19, whichever is less.
Enter the result on line 219 of your return
Allowable moving expenses
=
+
2,212 38 16
16A
=
17
2,212 38 18
19,000 00 19
2,212 38 20
If line 18 is more than line 19, you can carry forward the unused part (line 18 minus line 19) and deduct it from the
same type of eligible income for the years after you move (for more information, see the attached information sheet).
Moving expenses to claim in 2011
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Canada Revenue
Agency
Agence du revenu
du Canada
STATEMENT OF REAL ESTATE RENTALS
1
Identification
Your name George-Chap 11 Split Kercher
Fiscal
Year/Month/Day
Year/Month/Day
period:
2010-01-01
to: 2010-12-31
Name and address of person or firm preparing this form
Account Number (15 characters)
_____ ____ RT ____
Your social insurance number 527 000 145
Final year of rental operation? Yes
No X
Partnership Business Number (9 digits)
_________
Tax shelter identification number
________
Your % of ownership
100.0000 % Industry code 531111
Income
# of units
Address 9700 Jasper Avenue
City
Edmonton
Province AB
Postal code
Address
City
Province __
Postal code
Enter the total of your gross rents
Other related income (for example, premiums and leases, sharecropping)
T5J 4C8
Gross rents
1
46,700 00
___ ___
Gross rental income - (enter this amount on line 160 of your income tax and benefit return)
8141
46,700 00
8230
8299
46,700 00 a
Expenses
Personal use percentage
%
Total expense
Advertising
Insurance
Interest
Office expenses
Legal, accounting, and other professional fees
Management and administration fees
Maintenance and repairs
Salaries, wages, and benefits
(including employer's contributions)
Property taxes
Travel
Utilities
Motor vehicle expenses (not including CCA)
Other expenses
Total
Deductible expenses (total expenses minus personal portion)
Net income (loss) before adjustments (line a minus line b)
Co-owners - Your share of line 9369 above
Minus: Other expenses of the co-owner
8521
8690
8710
8810
8860
8871
8960
9060
9180
9200
9220
9281
9270
Personal portion
19,500 00
1,000 00
8,200 00
5,100 00
11,750 00
45,550 00 9949
9369
9945
Subtotal
Plus: Recaptured capital cost allowance (co-owners – enter your share of the amount) (see Chapter 3)
1,150 00
9947
Subtotal
Minus: Terminal loss (co-owners – enter your share of the amount) (see Chapter 3)
1,150 00
9948
Subtotal
Minus: Capital cost allowance (from Area A)
Net income (loss) - If you are a sole proprietor or a co-owner, enter this amount on line 9946
Partnerships - Your share of line d above or the amount from slip T5013 or T5013A
Plus: GST/HST rebate for partners received in the year
Minus: Other expenses of the partner
Your net income (loss) (enter this amount on line 126 of your income tax and benefit return)
45,550 00 b
1,150 00
1,150 00 c
9936
1,150 00
1,150 00
d
9974
9943
9946
T776 (10)
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
9700 Jasper Avenue Edmonton AB
Area A - Calculation of capital cost allowance claim
1
2
3
4
5*
6
7
8
9
10
Class Undepreciated
Cost of
Proceeds of
UCC after Adjustment for Base amount Rate
CCA for the UCC at the end
number
capital
additions in the dispositions in additions and current-year for capital cost
%
year (col 7 x 8 of the year
cost(UCC) at year (Areas B the year (Areas dispositions additions (1/2 x allowance
or a lesser
(col 5 - 9)
start of year
and C)
D and E)
(col 2 + 3 - 4) (col 3 - 4)). If
(col 5 - 6)
amount)
negative, enter
"0"
1
440,000.00
440,000.00
440,000.00
4
1,150.00
438,850.00
Total CCA claim for the year **
1,150.00
*
If you have a negative amount in this column, add it to income as a recapture under "Recaptured capital cost allowance" on line 9947 on page 1 of this form. If
there is no property left in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss under "Terminal loss" on
line 9948 on page 1 of this form. For more information, read Chapter 3 of guide T4036, Rental Income.
** Sole proprietors and partnerships - Enter the total claim on line 9936 on page 1. Co-owners - Enter only your share of the total claim on line 9936 on page 1 of
this form.
Area B - Details of equipment and other property additions in the year
1
Class
2
Property details
3
Total cost
4
Personal portion
(if applicable)
5
Rental portion
(Col 3 - Col 4)
Total equipment and other property additions in the year 9925
Area C - Details of building and leasehold interest additions in the year
1
Class
2
Property details
3
Total cost
4
Personal portion
(if applicable)
5
Rental portion
(Col 3 - Col 4)
Total building additions in the year 9927
Area D - Details of equipment and other property dispositions in the year
1
Class
2
Property details
3
Proceeds of
disposition
(should not be
more than the
capital cost)
4
Personal portion
(if applicable)
5
Rental portion
(Col 3 - Col 4)
Total equipment and other property dispositions in the year 9926
Note:
If you disposed of rental property in the year, see Chapter 3
in Guide T4036, Rental Income, for information about your
proceeds of disposition.
Area E - Details of building and leasehold interest dispositions in the year
1
Class
2
Property details
3
Proceeds of
disposition
(should not be
more than the
capital cost)
4
Personal portion
(if applicable)
5
Rental portion
(Col 3 - Col 4)
Total building dispositions in the year 9928
Note:
If you disposed of rental property in the year, see Chapter 3
in Guide T4036, Rental Income, for information about your
proceeds of disposition.
Area F - Details of land additions and dispositions in the year
Cost of all land additions in the year
Proceeds from all land dispositions in the year
Note: You cannot claim capital cost allowance on land.
9923
9924
Privacy Act, Personal Information Bank number CRA PPU 005
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Canada Revenue
Agency
Agence du revenu
du Canada
Child Care Expenses Deduction for 2010
Read the attached information sheet. On the sheet we define child care expenses, eligible child, net income, earned income, and
educational program. For more details, see Interpretation Bulletin IT-495, Child Care Expenses.
Each person claiming the child care expenses deduction must attach a completed Form T778 to his or her return. Do not include receipts, but
keep them in case we ask to see them.
If you are the only person claiming child care expenses, complete parts A and B, and, if it applies, Part D.
If there is another person (as described under "Who can claim child care expenses?") and you are the one with the lower net income,
complete parts A and B.
If there is another person (as described under "Who can claim child care expenses?") and you are the one with the higher net income,
complete parts A, B, C, and, if it applies, Part D.
Child care expense details
Name of child
Organization or name and social insurance number
Shirley Burns SIN 527-000-582
527 000 582
Peak Music Camp
___ ___ ___
___ ___ ___
**Enter the # of weeks spent at boarding school, overnight sports school or overnight camp.
# weeks**
Bryan
Janice
Amount
2,000.00
1,600.00
2
Claim
2,000.00
200.00
Part A - Total child care expenses
•
•
List the first and last names and the dates of birth of all your eligible children, even if you did not pay child care
expenses for all of them.
Indicate who received the payments. Provide the name of the child care organization or the name and social
insurance number of the individual.
Child's Last and First Name
Kercher, Janice
Kercher, Bryan
Date of Birth
1997-06-06
2003-03-12
Name and SIN of individual, or name of organization
Number
of weeks
Peak Music Camp
Shirley Burns SIN 527-000-582
Child care
expenses paid
2
Total child care expenses
Note: The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an
overnight camp (including an overnight sports school) is $175 per week for a child included on line 1 in Part B, $250 per
week for a child included on line 2, and $100 per week for a child included on line 3.
Enter any child care expenses included above that were incurred in 2010 for a child who was 18 or older.
200 00
2,000 00
2,200 00
6795
Part B - Basic limit for child care expenses
Number of eligible children:
Born in 2004 or later, for whom the disability amount cannot be claimed
Born in 2010 and earlier, for whom the disability amount can be claimed
*
Born in 1994 to 2003, (or born in 1993 or earlier, with a mental or physical infirmity,
for whom the disability amount cannot be claimed)
Add lines 1 to 3
Enter your total child care expenses from Part A.
Enter your earned income.
X $7,000 =
1
X $10 000 = 6796
2
2 X $4,000 =
43,175 00 X 2/3 =
Enter the amount from line 4, 5, or 6, whichever is least
8,000 00
8,000 00
2,200 00
28,783 33
3
4
5
6
2,200 00 7
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.
Enter any child care expenses that the other person (as described under "Who can claim child care
expenses?") with the higher net income deducted on line 214 of his or her 2010 return.
Line 7 minus line 8. If you attended school in 2010 and you are the only person making a claim, also go to Part
D. Otherwise, enter this amount on line 214 of your return.
Your allowable deduction
8
9
* Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return
showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.
T778 E (10)
Page 1 of 2
Part C - Are you the person with the higher net income?
Complete Part C if, in 2010, another person (as described under "Who can claim child care expenses?") with lower net income was in a
situation described below. Give the name, social insurance number, and the net income of the other person, and tick the boxes that apply.
Name of person with lower net income
Kercher, Deborah-Split
X
Social insurance number
130 692 544
Net income
25,700 00
a) The other person attended school and was enrolled in a part-time educational program (see "Educational program" on the T778
information sheet).
b) The other person attended school and was enrolled in a full-time educational program (see "Educational program" on the T778
information sheet).
c) The other person was not capable of caring for children because of a mental or physical infirmity. That person must have been
confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or other similar institution. Attach a
statement from the attending physician certifying this information.
d) The other person was not capable of caring for children because of a mental or physical infirmity, and this situation is likely to
continue for an indefinite period. Attach a statement from the attending physician certifying this information.
e) The other person was confined to a prison or similar institution for a period of at least two weeks.
f) You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the end of
2010 and for a period of at least 90 days beginning in 2010, but you reconciled before March 1, 2011.
Line 4 (in Part B)
Number of months in 2010 that the situation in a) existed (other
than a month that includes a week that any of the situations in b)
to f) existed)
Number of weeks in 2010 that any of the situations in b)
to f) existed
Add lines 11 and 12
Enter the amount from line 7 (in Part B) or line 13, whichever is less.
If you attended school in 2010, go to Part D.
Otherwise, enter this amount on line 214 of your return
8,000.00
x line 10
x 2.5 % =
200 00 =
16 x line 10
200 00 =
6798
Your allowable deduction
200 00 10
11
3,200 00 12
3,200 00 13
2,200 00 14
Part D - Are you enrolled in an educational program in 2010?
Complete Part D if, at any time in 2010, either of the following situations applied to you:
• You were the only person making a claim, line 7 equals line 6 in Part B, and you were enrolled in a program (see "Educational
program").
• You were the person with the higher net income, line 7 equals line 6 in Part B, and, at the same time in 2010, you and another
person (as described under "Who can claim child care expenses?") were enrolled in a program (see "Educational program"). But first,
complete Part C.
Part D does not apply to the person with the lower net income, since the other person will claim this part of the deduction for both of them.
Line 4 (in Part B)
Number of weeks in 2010 during which you were enrolled in a
full-time educational program. If there was another person (as
described under "Who can claim child care expenses?"), he or she
must also have been enrolled in a full-time educational program
during the same weeks.
Number of months (other than any month that includes a week used
to calculate the amount on line 16) in 2010 during which:
there was no other person (as described under "Who can claim
child care expenses?") and you were enrolled in a part-time
educational program; or
you and the other person were enrolled in a full-time or part-time
educational program during the same months.
Add lines 16 and 17
8,000.00
x 2.5 % =
200 00 15
x line 15
200 00 =
16
x line 15
200 00 =
6801
17
18
Line 4 (in Part B) minus line 9 (in Part B) or line 14 (in Part C), whichever applies to you
Line 5 (in Part B) minus line 9 (in Part B) or line 14 (in Part C), whichever applies to you
Enter your net income (not including amounts on line 214 or 235)
If you completed Part C: Line 13 (in Part C) minus line 6 (in Part B)
74,635 95 X 2/3 =
Enter the amount from line 18, 19, 20, 21, or (if it applies) 22, whichever is least.
Enter the amount from line 9 (in Part B) or line 14 (in Part C), whichever applies to you.
Add line 23 and line 24. Enter this amount on line 214 of your return.
Your allowable deduction
5,800 00 19
20
49,757 30 21
22
23
24
25
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Canada Revenue
Agence du revenu
Agency
du Canada
Joint Election To Split Pension Income
Complete this form if you (the Pensioner) are electing to split your eligible pension income with your spouse or common-law partner (the
Pension Transferee) and if all of the following conditions are met:
You and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law partnership, living
separate and apart from each other at the end of the year and for a period of 90 days commencing in the year.
You and your spouse or common-law partner are residents of Canada on December 31 of the year.
You received pension income in the year that qualifies for the pension income amount (see line 314 in the guide).
Only one joint election can be made for a tax year. If both you and your spouse or common-law partner have eligible pension income, you
will have to decide which one of you will split his or her pension income. This form is to be filed by your filing due date for the year. For more
information on filing due dates, see the guide.
This form must be completed, signed and attached to both your and your spouse’s or common-law partner’s paper returns. The information
on the forms must be the same. If you are filing electronically, keep this form in case we ask to see it.
Tax Year
2010
Step 1 - Identification
Information about you (the Pensioner)
Last name
Kercher
Home address
69 Beaver Street Banff, AB T0L0C0
First name
George-Chap 11 Split
Social insurance number
527 000 145
Information about your spouse or common-law partner (the Pension Transferee)
Last name
Kercher
Home address (if different from above)
69 Beaver Street , Banff Alberta T0L0C0
First name
Social insurance number
130 692 544
Deborah-Split
Step 2 - Calculation of the maximum split-pension amount
To calculate the amount of eligible pension income for the purpose of this election, you (the Pensioner) must
complete the chart for line 314 on the Federal Worksheet which you will find in the forms book.
6802
Enter on this line, the total amount from line A of the chart for line 314 of your Federal Worksheet.
42,000 00 A
If your marital status changed during the tax year, calculate the eligible pension income for the period that you were married or living
common-law by completing the calculation for line B below. Otherwise, enter the amount from line A on line C.
Number of months you were
married or living common-law 6803
Number of months
in the tax year
0
12 *
X
Amount from
line A
0 00
=
0 00 B
42,000 00 C
Enter the amount from line B if it applies; otherwise enter the amount from line A.
X
Maximum split-pension amount (multiply the amount on line C by 50%.)
=
50 %
21,000 00 D
* For a deceased pensioner, use the number of months up to and including the month of death.
Step 3 - Elected split-pension amount
Enter the amount, not exceeding the amount from line D, that you (the Pensioner) and your spouse
or common-law partner (the Pension Transferee) jointly elect to be your split-pension amount for the year.
If you are the Pensioner, deduct this amount on line 210 of your return.
If you are the Pension Transferee, report this amount on line 116 of your return.
T1032 E (10)
21,000 00 E
Step 4 - Pension income amount (line 314 of Schedule 1)
Part A - If you are the Pensioner, complete the following calculation:
42,000 00 F
21,000 00 G
21,000 00 H
Amount from line A
Amount from line E
Line F minus line G
Enter on line 314 of your Schedule 1, $2,000 or the amount from line H, whichever is less.
Part B - If you are the Pension Transferee, complete the following calculation:
If you have an amount on line 115 or line 129 of your return, enter the amount from line A from the chart
for line 314 on your Federal Worksheet, otherwise enter "0".
Enter the amount from line E unless the note below applies.
Add lines J and K.
Enter on line 314 of your Schedule 1, $2,000 or the amount from line L, whichever is less.
0 00 J
21,000 00 K
21,000 00 L
Note
If the amount on line J is less than $2,000, you (the Pension Transferee) were under age 65 on December 31 of the year and the Pensioner
is age 65 or older, and he or she received any RRIF, RRSP or other annuity payments (other than amounts received due to the death of his
or her former spouse or common-law partner), calculate the amount to enter on line K as follows:
(1) Exclude from the amount at line A of this form any RRIF, RRSP or other annuity payments received by your spouse
or common-law partner (other than amounts received due to the death of his or her former spouse or common-law partner).
(2) If the balance from (1) above is $4,000 or more, enter on line K the amount from line E.
(3) If the balance from (1) above is less than $4,000, complete Step 2 calculation using the balance from (1) as the amount
for line A. Enter on line K the result of this calculation or the amount from line E, whichever is less.
Step 5 - Income tax deducted (line 437)
Enter the total tax deducted from your (the Pensioner's) information slips
that relates only to the eligible pension income entered on line A *
6804
4,000 00
M
* If your (the Pensioner) information slip(s) includes income tax deducted for both eligible and non-eligible pension income, you
must calculate and include on line M the part of income tax deducted that relates only to the eligible pension income entered
on line A.
You must complete the following calculation to determine the part of the tax deducted that relates to the elected split-pension amount:
4,000 00
Amount from line M
X
Amount from line E
Amount from line A
21,000 00
42,000 00
=
6805
2,000 00
N
If you are the Pensioner, subtract the amount on line N from the total of your income tax deducted from all of your information slips. Enter
the difference on line 437 of your return.
If you are the Pension Transferee, add the amount on line N to the total of your income tax deducted from all of your information slips. Enter
the result on line 437 of your return.
Step 6 - Joint Certification
By completing this form and signing below, we jointly elect and agree that the split-pension amount entered on line E of Step 3 will be
deducted in computing the net income of the Pensioner and reported as income by the Pension Transferee on our income tax returns for the
2010 tax year. We understand that we will be jointly and severally liable for any amounts of tax, interest and penalties that may be
owing as a result of this election.
Sign here
Date:
Pensioner
Spouse's or common-law partner's signature
Date:
Pensioner Transferee
It is a serious offence to make a false statement.
Privacy Act, Personal Information Bank number CRA PPU 005
T1032 E (10)
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Canada Revenue
Agency
Agence du revenu
du Canada
Statement of
Business or Professional Activities
Identification
Your name Kercher, George-Chap 11 Split
Business Name
Kercher's Flying School
Business address
69 Beaver Street
Fiscal Period
From:
Year/Month/Day
Year/Month/Day
2010-01-01
Calendar Year
to: 2010-12-31
Main product or service
Flying Lessons
Tax shelter identification number
TS______
Partnership Business Number
(9 digits)
_________
2
Your social insurance number
527 000 145
Account Number
(15 characters)
_____ ____ RT ____
City, province or territory
Postal code
Banff
T0L 0C0
AB
Was 2010 your last year of business? Yes
No X
Industry code
610000
(see the appendix in Guide T4002,
Business and Professional Income)
Your percentage of
the partnership
100.0000 %
Name and address of person or firm preparing this form
Part 1 – Business income
2.
If you have business income, tick this box and complete this part. Do not complete parts 1 and 2 on the same form.
Type of income
X Business
Commission
Sales, commissions, or fees
Income reported on T4 slips
Income reported on T4A slips
A
Minus
Goods and services tax and provincial sales tax (GST and PST) or harmonized sales
tax (HST) (if included in sales above)
Returns, allowances, and discounts (if included in sales above)
Total of the above two lines
Adjusted gross sales (line A minus line B) (enter this amount on line 8000 in below)
B
C
Part 2 – Professional income
3. X If you have professional income, tick this box and complete this part. Do not complete parts 1 and 2 on the same form.
Professional fees (includes work-in-progress)
Income reported on T4A slips
40,200 00
40,200 00 D
Minus
Goods and services tax and provincial sales tax (GST and PST) or harmonized sales
tax (HST) (if included in fees above)
Work-in-progress (WIP), end of the year, per election to exclude WIP
(see Chapter 2 of the guide)
Total of the above two lines
Subtotal (line D minus line E)
Plus
Work-in-progress (WIP), start of the year, per election to exclude WIP (see Chapter 2 of the guide)
Adjusted professional fees (total of the above two lines) (enter this amount on line 8000 in Part 3, below)
E
40,200 00
40,200 00 F
T2125 E (10)
Page 1 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Kercher's Flying School
Part 3 – Gross business or professional income
Adjusted gross sales (from line C in Part 1) or adjusted professional fees (from line F in Part 2)
Plus
Reserves deducted last year
8000
40,200 00 G
8290
Recapture of CCA and CEC
Other income
8230
Total of the above lines
H
8299
40,200 00
Gross business or professional income (line G plus line H)
Enter this amount on the appropriate line of your income tax and benefit return: business on line 162, professional on line 164, or
commission on line 166
If GST/HST has been remitted and/or an input tax credit has been claimed, do not include GST/HST in the calculation of cost of goods sold,
expenses or net income (loss) in parts 4 to 6.
Part 4 – Cost of goods sold and gross profit
If you have business income, complete this part. Enter only the business part of the costs.
Gross business income from line 8299 in Part 3
I
8300
Opening inventory (include raw materials, goods in process, and finished goods)
Purchases during the year (net of returns, allowances, and discounts)
8320
Direct wage costs
8340
Subcontracts
8360
Other costs
8450
Total of the above five lines
Minus
8500
Closing inventory (include raw materials, goods in process, and finished goods)
Cost of goods sold 8518
Gross profit (line I minus line J)
J
8519
Part 5 – Net income (loss) before adjustments
Gross profit from line 8519 in Part 4 above, or gross income from line 8299 in Part 3
Expenses (enter only the business part)
Advertising
Meals and entertainment
3,250 00 x 50%
Meals and entertainment (long haul truck drivers)
x 75%
Bad debts
Insurance
Interest
Business tax, fees, licences, dues, memberships, and subscriptions
Office expenses
Supplies
Legal, accounting, and other professional fees
Management and administration fees
Rent
Maintenance and repairs
Salaries, wages, and benefits (including employer's contributions)
Property taxes
Travel (including transportation fees, accomodations, and allowable part of meals)
Telephone and utilities
Fuel costs (except for motor vehicles)
Delivery, freight, and express
Motor vehicle expenses (not including CCA)
(see Chart A) - from worksheet
Motor vehicle expenses (not including CCA)
(see Chart A) - other
Allowance on eligible capital property
Capital cost allowance (from Area A)
Plane rentals
9,600 00
40,200 00 K
8521
8523
8590
8690
8710
8760
8810
8811
8860
8871
8910
8960
9060
9180
9200
9220
9224
9275
9281
9935
9936
Other expenses
=
9,600 00 9270
Total business expenses 9368
Net income (loss) before adjustments (line K minus line L)
T2125 E (10)
1,625 00
1,650 00
550 00
300 00
2,300 00
9,600 00
16,025 00
9369
16,025 00 L
24,175 00
Page 2 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Kercher's Flying School
Part 6 – Your net Income (loss)
Your share of the amount on line 9369 in Part 5 above
24,175 00 M
9974
N
Plus : GST/HST rebate for partners received in the year (see Chapter 3)
24,175 00
24,175 00
Total (line M plus line N)
Minus - Other amounts deductible from your share of net partnership income (loss)
9943
(from the chart on page 3)
24,175 00
Net income (loss) after adjustments (line O minus line P)
9945
Minus - Business-use-of-home expenses (from the chart on page 3)
9946
24,175 00
Your net income (loss) (line Q minus line R)
Enter this amount on the appropriate line of your income tax and benefit return: business on line 135, professional on line 137, or
commission on line 139
Other amounts deductible from your share of net partnership income (loss )
Claim expenses you incurred that were not included in the partnership statement of income and expenses, and for which
the partnership did not reimburse you.
O
P
Q
R
Other amounts deductible from your share of the partnership
(total of the above lines) (enter this amount on line 9943, in Part 6)
Calculation of business-use-of-home expenses
Area of home used for business
Total area of home
Heat
Electricity
Insurance
Maintenance
Mortgage interest
Property taxes
(A)
(B)
Subtotal
Minus - Personal-use part
Subtotal
Plus - Amount carried forward from previous year
Subtotal
Minus - Net income (loss) after adjustments (from line Q in Part 6) (If negative, enter "0")
Business-use-of-home expenses available to carry forward (line 1 minus line 2) (If negative, enter "0")
Allowable claim (the lesser of amounts 1 or 2 above) (Enter this amount on line 9945 in Part 6)
Details of other partners
Partner's first name
Address:
Partner's first name
Address:
Partner's first name
Address:
Partner's first name
Address:
Partner's first name
Address:
Details of equity
Total business liabilities
Drawings in 2010
Capital contributions in 2010
T2125 E (10)
Last name
Last name
Last name
Last name
Last name
SIN
___ ___ ___
SIN
___ ___ ___
SIN
___ ___ ___
SIN
___ ___ ___
SIN
___ ___ ___
1
24,175 00 2
% of partnership
$ share
%
% of partnership
$ share
%
% of partnership
$ share
%
% of partnership
$ share
%
% of partnership
$ share
%
9931
9932
9933
Page 3 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Kercher's Flying School
Area A - Calculation of capital cost allowance (CCA) claim
1
2
3
4
5*
6
7
Class Undepreciated
Cost of
Proceeds of
UCC after Adjustment for Base amount
capital cost additions in the dispositions in additions and current-year
for CCA
(UCC) at the year (Areas B the year (Areas dispositions additions (1/2
(col 5 - 6)
start of year
and C)
D and E)
(col 2 + 3 - 4) x (col 3 - 4))
12
52
9
10
CCA
UCC at the end
for the year
of the year
(col 7 x 8
(col 5 - 9)
or an adjusted
amount)
800.00
800.00
400.00
400.00
100
400.00
400.00
1,900.00
1,900.00
1,900.00
100
1,900.00
Total CCA claim for the year (enter this amount, minus any personal part and any
2,300.00
CCA for business-use-of-home expenses, on line 9936 in Part 5**)
8
Rate
%
* If you have a negative amount in this column, add it to income as a recapture on line 8230, "Other income", in Part 3. If no property is left
in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss on line 9270, "Other expenses",
in Part 5. Recapture and terminal loss do not apply to a Class 10.1 property. For more information, read Chapter 4 of Guide T4002, Business
and Professional Income.
** For information on CCA for "Calculation of business-use-of-home expenses", see "Special Situations" in Chapter 4 pf the Guide T4002,
Business and Professional Income.
Area B - Details of equipment additions in the year
1
Class
numbe
r
12 Computer software
52 Laptop
2
Property details
3
Total cost
4
Personal part
(if applicable)
800.00
1,900.00
Total equipment additions in the year 9925
5
Business part
(col 3 - col 4)
800.00
1,900.00
2,700.00
Area C - Details of building additions in the year
1
Class
numbe
r
2
Property details
3
Total cost
4
Personal part
(if applicable)
5
Business part
(col 3 - col 4)
Total building additions in the year 9927
Area D - Details of equipment dispositions in the year
1
Class
numbe
r
2
Property details
3
Proceeds of
disposition
4
Personal part
(if applicable)
5
Business part
(col 3 - col 4)
Total equipment dispositions in the year 9926
Note: If you disposed of property from your business in the year, see Chapter 4 of Guide T4002, Business and Professional Income, for
information about your proceeds of disposition.
Area E - Details of building dispositions in the year
1
Class
numbe
r
2
Property details
3
Proceeds of
disposition
4
Personal part
(if applicable)
5
Business part
(col 3 - col 4)
Total building dispositions in the year 9928
Note: If you disposed of property from your business in the year, see Chapter 4 of Guide T4002, Business and Professional Income, for
information about your proceeds of disposition.
Area F - Details of land additions and dispositions in the year
Total cost of all land additions in the year
Total proceeds from all land dispositions in the year
Note: You cannot claim capital cost allowance on land.
T2125 (09)
9923
9924
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Medical expenses
Medical
Optimize medical expenses?
Yes
No X
from
2010-01-01
Medical expenses - line 330
Period covered by claim:
Payment date
2010-11-24
2010-12-15
2010-12-15
2010-12-15
Name of patient
George-Chap 11 Non-split
Deborah Kercher
Bryan Kercher
Janice Kercher
to 2010-12-31
Description
of expense
Payment made to
Banff Dental Clinic
Banff Dental Clinic
Banff Dental Clinic
Banff Dental Clinic
* Yes/No
Dental fees
Dental fees
Dental fees
Dental fees
Amount
Claim
No
850 00
No
200 00
No
200 00
No
200 00
No
Medical expenses subtotal
850 00
200 00
200 00
200 00
1,450 00
* Attendant care/Nursing Home
Are you claiming medical expenses? No
Taxpayer
Spouse
Premiums paid to private health service plans
Employee/Recipient-paid premiums for private health services plan
Québec prescription Drug Insurance Plan - 2009
Nova Scotia Seniors' Pharmacare Program
Total medical expenses - line 330
Allowable amount of medical expenses for other dependants - line 331
Name of other dependant
Payment date
2010-12-15
Net income
Willa Kercher
Payment made to
Banff Dental Clinic
Description of expense
Dental Fees
* Yes/No
No
No
Amount
3,300 00
Claim
200 00
200 00
Total medical expenses
200 00
* Attendant care/Nursing Home
Are you claiming medical expenses for this dependant? Yes
Minus: 3% of line 236 of Willa Kercher's return (maximum $2,024)
99 00
Allowable amount of medical expenses (maximum $10,000)
101 00
Net income
Name of other dependant
Payment date
Payment made to
Description of expense
* Yes/No
Amount
Claim
No
Total medical expenses
* Attendant care/Nursing Home
Are you claiming medical expenses for this dependant? Yes
Minus : 3% of line 236 of 's return (maximum $2,024)
Allowable amount of medical expenses (maximum $10,000)
Medical expense summary
Medical expenses
Minus : 3% of line 236 of your return (maximum $2,024)
Subtotal
Plus medical expenses for other dependants
Allowable amount of medical expenses
330
2,024 00
331
332
Total medical expenses
101 00
101 00
101 00
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Net capital losses
LossNetCap
Before May 23,
1985
After May 22 1985,
and
In 1988 and 1989
before 1988
A Unapplied net capital losses
B Adjustment factor
1
1
3
4
C
D
E
F
G
1
1
4
3
After 1989 and
before 2000
2000
After 2000
Totals
2
3
1
(2 x IR)
Adjusted net capital losses (A x B)
Adjusted net capital losses applied in 2010
Current year loss
Subtotal (C - D)
Adjustment factor
H Net capital losses carryforward (F x G)
A Unapplied net capital losses
B Adjustment factor
C
D
E
F
G
Adjusted net capital losses (A x B)
Adjusted net capital losses applied in 2010
Current year loss
Subtotal (C - D + E)
Adjustment factor
3
2
(2 x IR)
2,580 00
2,580 00
2,580 00
2,580 00
2,580 00
1
H Net capital losses carryforward (F x G)
Inclusion rate for 2000 (IR) =
50.0000 %
Step 1 - Pre - 1986 capital loss balance available for 2010
Balance of unapplied net capital losses you had before May 23, 1985
Capital gains deductions you claimed:
Before 1988
In 1988 and 1989
x 3/4 =
In 1990 - 1999
x 2/3 =
In 2000
x 1/(2xIR) =
After 2000
Total capital gains deductions after adjustment
Pre - 1986 capital loss balance available for 2010 (line 1 minus line 2)
1
+
+
+
+
=
2
3
Step 2 - Deduction for net capital losses of other years
Total unapplied adjusted net capital losses of other years (total of line C from table)
16,000 00 5
Taxable capital gains (line 127), net of capital gains deduction claimed (line 254)
Amount applied against taxable capital gains (line 4 or line 5, whichever is less)
Balance of unapplied adjusted net capital losses of other years not used to reduce taxable capital gains
(line 4 minus line 6)
8
Amount from line 7
9
Amount from line 3
10
Pre-1986 deductible amount
Amount applied against other income (Line 8, 9, or 10, whichever is less)
Deduction in 2010 for net capital losses of other years (line 6 plus line 11)
Enter this amount on line 253 of your return.
2,580 00
4
2,580 00
6
7
11
2,580 00 12
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
OtherCredits
Other credits
Pension income amount - line 314
Amount from line 115 of your return
Foreign pension income included on line 115 and deducted on line 256
Income from a U.S. individual retirement account (IRA) included on line 115
Excess amounts from a RRIF included on line 115 and
transferred to an RRSP, another RRIF, or an annuity
Saskatchewan pension plan
Add lines 2, 3, 4, and 4b.
Line 1 minus line 5
Annuity payments from line 129 of your return (box 16 of your T4RSP slip) only if you were age 65 or older on
December 31, 2010, or you received the payments because of the death of your spouse or common-law
partner.
Add lines 6 and 7.
42,000 00 1
2
3
4
4b
5
42,000 00 6
7
42,000 00 A
Enter on line 314 of Schedule 1, $2,000 or the amount on line A, whichever is less. However, if you and your
spouse or common-law partner are electing to split eligible pension income, complete Step 4 of Form T1032,
Joint Election to Split Pension Income, to calculate the pension income amount for line 314 of Schedule 1.
2,000 00
Public transit passes amount - line 364
Amounts for public transit passes from your T4 slips
Amounts for public transit passes from your spouse or common law partner's T4 slips
Amounts for public transit passes not included on your or your spouse or
common-law partner's T4
Amounts for public transit passes from your dependant children (under age 19)
Total of lines 1, 2, 3 and 4
%
Amount claimed by your spouse or common-law partner
Enter this amount on line 364 of Schedule 1
1
2
3
360 00 4
360 00 5
6
360 00 7
Home buyers' amount - line 369
Do you qualify for the home buyers' amount?
Home buyers' credit
Amount claimed by another individual
Home buyers' amount
X Yes
No
5,000 00
5,000 00
5,000 00
Total income tax deducted - line 437
T4 slips
T4A slips
T4A (OAS) slip
T4A (P) slip
T4A (RCA) slip
T4E slip
T4RIF slips
T4RSP slips
T5013 slips
T1032 line N - Pension Transferee
2,000 00
4,000 00
Subtotal
Less: T1032 line N - Pensioner
Total
6,000 00
2,000 00
4,000 00
Page 1 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Tax paid by instalments - line 476
Payment date
2010-09-15
2010-12-15
Description
Amount
1,500 00
1,500 00
Instalment
Instalment
Total tax paid by instalments
3,000 00
Page 2 of 2
File: Kercher, George-Chap 11 Split SIN: 527 000 145
RRSP deduction
RRSP
RRSP contributions
Description
Bull & Bear Inc.
Contributions made to
Own RRSPs
Spousal RRSPs
2,000 00
Contribution period
January to March 1, 2011
March 2 to December 31, 2010
Subtotal
2,000 00
Less: Designated Home Buyers' Plan (HBP) repayment
Designated Lifelong Learning Plan (LLP) repayment
Non-deductible contributions due to HBP or LLP withdrawal
Refund of undeducted contributions included above
Total RRSP contributions
2,000 00
Saskatchewan Pension Plan (SPP) contributions
Own SPP
Spousal SPP
Eligible undeducted contributions from your 2009 return (Please enter here contributions
made from Jan 1, 2010 to March 1, 2010 and not deducted on your 2009 return)
Contributions made from March 2, 2010 to December 31, 2010
Contributions made from January 1, 2011 to March 1, 2011
Total SPP Contributions
Total SPP contributions
RRSP deduction limit
SPP deduction limit
2,500 00
Own SPP
SPP deduction
A
13,979 00 B
Spousal SPP
2,500 00
5,000 00 C
RRSP deduction limit
Option 1: Enter limit from 2009 Notice of (Re)Assessment
13,979
Option 2: Calculate the limit
2009 earned income
Lesser of A or $21,000
Less: Pension adjustment from 2009 T4/T4A slips
2010 past service pension adjustment
Plus: 2010 pension adjustment reversal from T10 slip
X 18%
A
Subtotal
Plus: Unused RRSP deduction room from 2009
RRSP deduction limit for 2010
13,979
RRSP summary
2010 RRSP deduction limit
Eligible income transferred to your RRSP
13,979
Subtotal
RRSP contributions to March 1, 2011
RRSP deduction (lesser of lines B and C)
13,979
13,979 B
2,000 C
2,000 D
RRSP contributions carried forward to 2011 (C - D)
SPP contributions carried forward
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
RRSPLimit
RRSP deduction limit
2011 RRSP deduction limit
2010 earned income from line 23 below
Lesser of A or $22,450
Less: 2010 pension adjustment
2011 past service pension adjustment
Plus: 2011 pension adjustment reversal from T10 slip
Subtotal
2010 RRSP deduction limit
Less: 2010 RRSP and SPP deduction
Unused RRSP deduction room
2011 RRSP deduction limit
37,065 x 18%
6,671 A
6,671
1,800
4,871
13,979
2,000
11,979
11,979
16,850
Less: RRSP contributions you made but did not deduct on your 2010 return
Additional RRSP contributions you can make and deduct on your 2011 return
16,850
2010 earned income
The line numbers in brackets below refer to the numbers on your 2010 return where you reported your income.
Employment earnings (lines 101 and 104)
Annual union, professional, or like dues (line 212) that relate to
110 2
your employment earnings
Employment expenses (line 229) that relate to your employment
+
3
earnings
=
110
Add lines 2 and 3
=
Line 1 minus line 4 (if negative, enter '0')
Net income from a business you carried on alone or as an active partner (lines 135 to 143)
Disability payments you received from the Canada or Quebec Pension Plan (line 152)
Royalties for a work or invention of which you were the author or inventor (line 104)
Net rental income from real property (line 126)
Support payments that you include in income for the year (line 128)
Net research grants you received (line 104)
Employee profit-sharing plan allocation (line 104)
Unemployment benefit plan payments (line 104)
Other income
Add lines 5 to 14
19,000 1
110 4
18,890
Current-year loss from a business you carried on alone or as an active partner (lines 135 to 143)
Amount included at line 6 above that represents the taxable portion of gains on the disposition of eligible capital
property
Current-year rental loss from real property (line 126)
Support payments that you deduct for the year (line 220)
Other deductions
Add lines 16 to 20
Earned income - Pre-bankruptcy
2010 earned income (line 15 minus line 21 plus line 22)
+
+
+
+
+
+
+
+
+
=
18,890 5
24,175 6
7
8
9
10
11
12
13
14
43,065 15
+
16
+
+
+
+
=
+
=
17
18
6,000 19
20
6,000 21
22
37,065 23
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Support
Support payments
Support payments received
Description
Amount received Taxable amount
Exempt under a
tax treaty?
No
Totals (lines 156 and 128 of your return)
Support payments made
First name of recipient
Marilyn
Last name
Kercher
Totals (lines 230 and 220 of your return)
SIN
527 000 103
___ ___ ___
6,000.00
Allowable
deduction
6,000.00
6,000.00
6,000.00
Amount paid
Page 1 of 1
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Dependant
Dependant information
Dependant #1
Dependant #2
Dependant #3
3
Social Insurance Number
527 000 269
First name
Janice
Last name
Kercher
Relationship
Daughter
Birthdate
1997-06-06
Net income
400.00
Claim as eligible dependant?
No
Dependant claiming GST credit?
No
Dependant claiming PST
No
credit (ON, MB)?
Did dependant live with you in 2010? Yes
Street address
69 Beaver Street
P.O. Box, R.R.
Apt No.
City
Banff
Province
Alberta
Postal code
T0L 0C0
Province of residence on 2010/12/31 Alberta
Disability/infirmity
Qualify for disability amount?
No
Mentally or physically infirm?
No
If yes, state nature of infirmity
% Claim on Schedule 5?
Claim on Schedule 5
Caregiver
% Claim on Schedule 5?
Claim on Schedule 5
Disability supplement (under age 18)
A
Maximum supplement
Child / attendant care expenses
claimed for dependant by anyone
Base amount
B
Supplement reduction
Disability supplement (A-B)
Children's fitness amount
Eligible fitness expenses ($500)
Percentage claim
Transfers from dependants
Tuition fees (T2202 and TL11)
Education - # months part time
Education - # months full time
Unused tuition/education from 2009
Net income
400.00
Deductions from net income
Non-refundable amounts
(lines 3 to 15 of Schedule 1)
Provincial transfers from dependants
Unused tuition/education from 2009
Non-refundable amounts
(lines 5812 to 5840)
NS – Sport and recreational
amounts (line 5849)
4
527 000 228
Willa
Kercher
Daughter
1991-01-22
3,300.00
No
No
No
527 000 947
Bryan
Kercher
Son
2003-03-12
Yes
69 Beaver Street
Yes
69 Beaver Street
Banff
Alberta
T0L 0C0
Alberta
Banff
Alberta
T0L 0C0
Alberta
No
No
No
No
No
No
No
475.00
100.00
100.00
5,200.00
8
3,300.00
Page 1 of 3
File: Kercher, George-Chap 11 Split SIN: 527 000 145
Child care expense details
Name of child
Bryan
Janice
Organization or name
Shirley Burns SIN 527-000-582
Peak Music Camp
SIN
527 000 582
___ ___ ___
___ ___ ___
# weeks*
2
Amount
2,000.00
1,600.00
Claim
2,000.00
200.00
Total
3,600.00
2,200.00
*Enter the # of weeks spent at boarding school, overnight sports school or overnight camp.
Transfer from dependants
Disability transfer from dependant
SIN
First name
Last name
Birthdate
Maximum available for transfer (A-B)
Disability transfer
___ ___ ___
0.00
Tuition and education transfer from dependant (post-secondary)
SIN
527 000 228
First name
Willa
Last name
Kercher
Birthdate
1991-01-22
Maximum available for transfer (A-B)
5,000.00
Tuition and education transfer
5,000.00
Disability amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 3 to 15
of Schedule 1
Adjusted taxable income
A
0.00
B
0.00
A
Tuition and education amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 3 to 19
of Schedule 1
Unused tuition and education from 2009
Adjusted taxable income
B
5,000.00
3,300.00
10,382.00
0.00
Page 3 of 3
Canada Revenue
Agency
Agence du revenu
du Canada
T1 GENERAL 2010
Income Tax and Benefit Return
Complete all the sections that apply to you in order to benefit from amounts to which you are entitled.
7
Information about you
Identification
130 692 544
Enter your social insurance number (SIN)
First name and initial
Deborah-Split
Year/Month/Day
1963-04-10
Enter your date of birth:
Last name
Kercher
Your language of correspondence:
Votre langue de correspondance :
Care of
Mailing address: Apt No – Street No Street name
Français
X
Your marital status on December 31, 2010
(see the "Marital status" section in the guide for details)
69 Beaver Street
PO Box
English
RR
1 X Married
2
Living common-law
3
Widowed
City
Prov./Terr.
Postal Code
4
5
Separated
6
Single
Banff
AB
T0L 0C0
Divorced
Information about your spouse or
common-law partner (if you ticked box 1 or 2 above)
527 000 145
Enter his or her social insurance number:
Information about your residence
Enter your province or territory of
residence on December 31, 2010:
Enter his or her first name:
Enter his or her net income for 2010:
Alberta
Enter the amount of UCCB repayment included
on line 213 of his or her return
Tick this box if he or she was self-employed in 2010:
Alberta
If you became or ceased to be a resident of Canada in 2010, give the date of:
Month/Day
entry
Do not
use this area
Month/Day
or
172
72,435.95
Enter the amount of UCCB included on line 117
of his or her return:
Enter the province or territory where you currently reside if
it is not the same as that shown
above for your mailing address:
If you were self-employed in 2010,
enter the province or territory of
self-employment:
George-Chap 11 Split
departure
Person deceased in 2010
If this return is for a deceased
person, enter the date of death:
Do not use this area
171
1 X
Year/Month/Day
2
Elections Canada (see the Elections Canada page in the tax guide for details or visit www.elections.ca)
A) Are you a Canadian citizen?
Yes X 1
No
2
Yes X 1
No
2
Yes
No X 2
Answer the following question only if you are a Canadian citizen.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and
citizenship to Elections Canada to update the National Register of Electors?
Your authorization is valid until you file your next return. Your information will only be used for purposes
permitted under the Canada Elections Act which includes sharing the information with provincial/territorial
election agencies, Members of Parliament and registered political parties, as well as candidates at election
time.
Goods and services tax/harmonized sales tax (GST/HST) credit application
See the guide for details.
Are you applying for the GST/HST credit?
1
Please answer the following question
Did you own or hold foreign property at any time in 2010 with a total cost of more than
CAN$100,000? (see the "Foreign income" section in the guide for details)
If yes, attach a completed Form T1135.
If you had dealings with a non-resident trust or corporation in 2010, see the "Foreign income" section in the guide.
266
Yes
1
No X 2
File: Kercher, Deborah-Split SIN: 130 692 544
3
Your guide contains valuable information to help you complete your return.
When you come to a line on the return that applies to you, look up the line number in the guide for more information.
As a Canadian resident, you have to report your income from all sources both inside and outside Canada.
Total income
Employment income (box 14 on all T4 slips)
Commissions included on line 101 (box 42 on all T4 slips)
102
Other employment income
Old Age Security pension (box 18 on the T4A(OAS) slip)
CPP or QPP benefits (box 20 on the T4A(P) slip)
Disability benefits included on line 114
152
(box 16 on the T4A(P) slip)
Other pensions or superannuation
Elected split-pension amount (see the guide and attach Form T1032)
Universal Child Care Benefit (see the guide)
UCCB amount designated to a dependant
185
Employment Insurance and other benefits (box 14 on the T4E slip)
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian
corporations (see the guide and attach Schedule 4)
Taxable amount of dividends other than eligible dividends,
180
included on line 120, from taxable Canadian corporations
Interest and other investment income (attach Schedule 4)
101
Net partnership income: limited or non-active partners only (attach Schedule 4)
Registered disability savings plan income (from all T4A information slips)
122
125
Rental income
Taxable capital gains (attach Schedule 3)
Gross 160
104
113
114
115
116
117
21,000 00
119
120
121
1,500 00
Net 126
127
Support payments received
Total 156
RRSP income (from all T4RSP slips)
Other income
Specify:
Self-employment income (see lines 135 to 143 in the guide)
Business income
Gross 162
Professional income
Gross 164
3,200 00
Commission income
Gross 166
Farming income
Gross 168
Fishing income
Gross 170
Taxable amount 128
129
130
Net
Net
Net
Net
Net
Workers' compensation benefits (box 10 on the T5007 slip)
Social assistance payments
144
145
Net federal supplements (box 21 on the T4A(OAS) slip)
Add lines 144, 145, and 146
(see line 250 in the guide).
146
Add lines 101, 104 to 143, and 147
This is your total income.
135
137
139
141
143
3,200 00
147
150
25,700 00
File: Kercher, Deborah-Split SIN: 130 692 544
4
Attach your Schedule 1 (federal tax) here.
Also attach here any other schedules, information slips, forms, receipts, and documents that you
need to include with your return.
Net income
150
25,700 00
This is your net income before adjustments. 234
25,700 00
Enter your total income from line 150
Pension adjustment
(box 52 on all T4 slips and box 034 on all T4A slips)
206
207
208
(maximum $600) 209
Registered pension plan deduction (box 20 on all T4 slips and box 032 on all T4A slips)
RRSP deduction (see Schedule 7 and attach receipts)
Saskatchewan Pension Plan deduction
Deduction for elected split-pension amount (see the guide and attach Form T1032)
210
Annual union, professional, or like dues (box 44 on all T4 slips, and receipts)
212
Universal Child Care Benefit repayment (box 12 on all RC62 slips)
Child care expenses (attach Form T778)
Disability supports deduction
213
214
215
Business investment loss
Moving expenses
Gross 228
Support payments made
Total 230
Carrying charges and interest expenses (attach Schedule 4)
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8)
Exploration and development expenses (attach Form T1229)
Other employment expenses
Clergy residence deduction
Other deductions
Specify:
Allowable deduction 217
219
Allowable deduction 220
221
222
224
229
231
232
Add lines 207 to 224, 229, 231, and 232.
Line 150 minus line 233 (if negative, enter "0").
233
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
Line 234 minus line 235 (if negative, enter "0").
If you have a spouse or common-law partner, see line 236 in the guide.
235
This is your net income. 236
25,700 00
Taxable income
Canadian Forces personnel and police deduction (box 43 on all T4 slips)
Employee home relocation loan deduction (box 37 on all T4 slips)
Security options deductions
244
248
249
Other payments deduction (if you reported income on line 147, see line 250 in the guide)
Limited partnership losses of other years
Non-capital losses of other years
Net capital losses of other years
Capital gains deduction
Northern residents deductions (attach Form T2222)
Additional deductions
Specify:
250
251
252
253
254
255
256
Add lines 244 to 256.
257
Line 236 minus line 257 (if negative, enter "0")
This is your taxable income. 260
25,700 00
Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form
428.
File: Kercher, Deborah-Split SIN: 130 692 544
Refund or Balance owing
5
Net federal tax: enter the amount from line 55 of Schedule 1 (attach Schedule 1, even if the result is "0")
CPP contributions payable on self-employment and other earnings (attach Schedule 8)
Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)
Social benefits repayment (enter the amount from line 235)
Provincial or territorial tax (attach Form 428, even if the result is "0")
Add lines 420, 421, 430, 422, and 428.
420
421
430
422
428
This is your total payable. 435
Total income tax deducted (see the guide)
Refundable Québec abatement
CPP overpayment (enter your excess contributions)
Employment Insurance overpayment (enter your excess contributions)
Refundable medical expense supplement
Working Income Tax Benefit (WITB) (attach Schedule 6)
Refund of investment tax credit (attach Form T2038(IND))
Part XII.2 trust tax credit (box 38 on all T3 slips)
437
440
448
450
452
453
454
456
Employee and partner GST/HST rebate (attach Form GST370)
Tax paid by instalments
457
476
Provincial or territorial credits (attach Form 479)
141 00
141 00
2,000 00
479
Add lines 437 to 479.
2,000 00
These are your total credits. 482
Line 435 minus line 482
This is your refund or balance owing.
2,000 00
(1,859 00)
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less.
1,859 00
Refund 484
Balance owing (see line 485 in the guide) 485
Amount enclosed 486
Attach to page 1 a cheque or money order payable to the Receiver General, or make your payment
online (go to www.cra.gc.ca/mypayment). Your payment is due no later than April 30, 2011.
Direct deposit - Start or change (see line 484 in the guide)
You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Income tax
refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax– To start direct deposit or to change account
information, complete lines 460, 461, and 462 below.
Notes: To deposit your CCTB payments (including certain related provincial or territorial payments) into the same account,
also tick box 463. To deposit your UCCB payments into the same account, also tick box 491.
Branch
number
Institution
number
460 _____
(5 digits)
461
(3 digits)
Account number
462 ____________
(maximum 12 digits)
I certify that the information given on this return and in any documents attached is
correct, complete, and fully discloses all my income.
Sign here
It is a serious offence to make a false return.
Telephone (111) 111-1111
Do not use this
area
487
Date 2011-06-09
CCTB
UCCB
463
491
490 X
Name
Address
Telephone
For professional tax preparers only
(___) ___-____
488
Privacy Act, Personal Information Bank number CRA PPU 005
RC-10-148
File: Kercher, Deborah-Split SIN: 130 692 544
T1-2010
Federal Tax
Schedule 1
Complete this schedule, and attach a copy to your return.
For more information, see the related line in the guide.
Step 1 - Federal non-refundable tax credits
Basic personal amount
claim $10,382 300
10,382 00 1
Age amount (if you were born in 1945 or earlier) (use federal worksheet)
(maximum $6,446) 301
Spouse or common-law partner amount: (if negative, enter "0")
10,382 minus (
72,435 95 his or her net income from page 1 of your return) = 303
$
Amount for an eligible dependant (attach schedule 5) (if negative, enter "0")
$
10,382 minus (
0 00 his or her net income) = 305
Amount for children born in 1993 or later
Number of children 366
x $2,101
= 367
2
Amount for infirm dependants age 18 or older (use federal worksheet and attach Schedule 5)
CPP or QPP contributions:
through employment from box 16 and box 17 on all T4 slips
(maximum $2,163.15)
on self-employment and other earnings (attach Schedule 8)
Employment Insurance premiums:
through employment from box 18 and box 55 on all T4 slips
(maximum $747.36)
on self-employment and other eligible earnings (attach Schedule 13)
Canada employment amount
(if you reported employment income on line 101 or line 104, see line 363 in the guide)
(maximum $1,051)
Public transit amount
Children's fitness amount
Home buyers' amount (see line 369 in the guide)
Adoption expenses
Pension income amount (use federal worksheet)
(maximum $2,000)
Caregiver amount (use federal worksheet and attach Schedule 5)
Disability amount (for self) (claim $7,239 or if you were under age 18, use federal worksheet)
306
6
363
364
365
369
313
314
315
316
11
12
13
14
15
2,000 00 16
17
7,239 00 18
Disability amount transferred from a dependant (use federal worksheet)
Interest paid on your student loans
Tuition, education, and textbook amounts (attach Schedule 11)
Tuition, education, and textbook amounts transferred from a child
Amounts transferred from your spouse or common-law partner (attach Schedule 2)
Medical expenses for self, spouse or common-law partner, and your
dependent children born in 1993 or later
Minus: $2,024 or 3% of line 236, whichever is less
Subtotal (if negative, enter "0")
Allowable amount of medical expenses for other dependants
(see the calculation at line 331 in the guide and attach Schedule 5)
Add lines (A) and (B).
Add lines 1 to 24.
318
319
323
324
326
19
20
4,460 00 21
22
23
332
335
679 00 24
24,760 00 25
338
349
3,714 00 26
27
Total federal non-refundable tax credits 350
3,714 00 28
Multiply the amount on line 25 by 15%.
Donations and gifts (attach Schedule 9)
Add lines 26 and 27.
Enter this amount on line 40.
330
3
4
5
308
310
7
8
312
317
9
10
1,450 00
771 00
679 00 (A)
331
(B)
679 00
Page 1 of 2
File: Kercher, Deborah-Split SIN: 130 692 544
Step 2 - Federal tax on taxable income
Enter your taxable income from line 260 of your return.
Use the amount on line 29 to determine
which ONE of the following columns you
have to complete.
Enter the amount from line 29.
Base amount
Line 30 minus line 31 (cannot be negative)
Rate
Multiply line 32 by line 33.
Tax on base amount
25,700 00 29
If line 29 is more
than $40,970 but
not more than
$81,941
If line 29 is
$40,970 or less
If line 29 is more
than $81,941 but
not more than
$127,021
If line 29 is more
than $127,021
25,700 00
40,970 00
x
Add lines 34 and 35.
25,700 00
15 %
3,855 00
0 00
x
81,941 00
22 %
x
6,146 00
26 %
x
15,159 00
3,855 00
30
127,021 00 31
32
29 % 33
34
26,880 00 35
36
Step 3 - Net federal tax
Enter the amount from line 36
Federal tax on split income (from line 5 of Form T1206)
Add lines 37 and 38.
424
404
350
425
426
427
Enter your non-refundable tax credits from line 28.
Federal dividend tax credit (see line 425 in the guide)
Overseas employment tax credit (attach Form T626)
Minimum tax carryover (attach Form T691)
Add lines 40 to 43.
3,855 00 37
38
3,855 00
3,714 00
Line 45 minus line 46 (if negative, enter "0")
3,714 00 44
Basic federal tax 429
141 00 45
405
46
Federal tax 406
141 00 47
Federal foreign tax credit (attach Form T2209)
Federal logging tax credit
Total federal political contributions (attach receipts)
40
41
42
43
3,714 00
Line 39 minus line 44 (if negative, enter "0").
3,855 00 39
409
410
Federal political contribution tax credit (use federal worksheet)
412
Investment tax credit (attach Form T2038(IND))
Labour-sponsored funds tax credit
Net cost 413
Allowable credit 414
Add lines 48, 49 and 50.
416
Line 47 minus line 51 (if negative, enter "0")
If you have an amount on line 38 above, see Form T1206
Working Income Tax Benefit (WITB) advance payments received (box 10 on the RC210 slip).
Additional tax on RESP accumulated income payments ( attach Form T1172)
Add lines 52, 53, and 54.
Enter this amount on line 420 of your return.
Net federal tax
48
49
50
51
417
415
418
141 00 52
53
54
420
141 00 55
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, Deborah-Split SIN: 130 692 544
T1-2010
Statement of Investment Income
Schedule 4
State the names of the payers below and attach any information slips you received. Attach a copy of this schedule to your
return.
I-
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (see line 120 in the
guide)
Taxable amount of dividends other than eligible dividends (specify):
180
Add lines 1 to 3 and enter this amount on line 180 of your return.
Taxable amount of eligible dividends (specify):
Add lines 4 to 7 and enter this amount on line 120 of your return.
II -
120
Interest and other investment income (see line 121 in the guide)
Specify:
Interest on loan to brother
1,500 00
Income from foreign sources
Enter this amount on line 121 of your return.
III -
121
1,500 00
Net partnership income (loss) (see line 122 in the guide)
Reported on T5013 slips
Reported on Resource form
Net income (loss) from certified films and productions
Enter this amount on line 122 of your return.
122
IV - Carrying charges and interest expenses (see line 221 in the guide)
Safety deposit box charges
Accounting fees
Management or safe custody fees
Investment counsel fees
Reported on T5013 slips
Interest on money borrowed to earn interest, dividend, and royalty income
Interest on money borrowed to acquire an interest in a limited partnership or a partnership in which you are
not an active partner
Enter this amount on line 221 of your return.
221
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, Deborah-Split SIN: 130 692 544
T1-2010
Tuition, Education, and Textbook Amounts
Schedule 11
Tuition, education, and textbook amounts claimed by the student for 2010
Unused federal tuition, education, and textbook amounts from your 2009 notice of
assessment or notice of reassessment
320
2,600 00
Eligible tuition fees paid for 2010
Education and textbook amounts for 2010
Calculating your part-time amount: use column B of Forms T2202, T2202A, TL11A, TL11B,
and TL11C. Do not include any month that is also included in column C.
Only one claim per month (maximum 12 months)
Education amount:
x $120 =
3
number of months from column B
Textbook amount:
number of months from column B
x $20 =
4
Add lines 3 and 4.
321
Calculating your full-time amount: use column C of Forms T2202, T2202A, TL11A, TL11B,
and TL11C.
Only one claim per month (maximum 12 months)
Education amount:
4 x $400 =
1,600 00 6
number of months from column C
Textbook amount:
4 x $65 =
260 00 7
number of months from column C
Add lines 6 and 7.
1,860 00
322
1,860 00
Add lines 2, 5, and 8.
Total 2010 tuition, education, and textbook amounts
4,460 00
Add lines 1 and 9.
Total available tuition, education, and textbook amounts
25,700 00
Taxable income from line 260 of your return
19,621 00
Total of lines 1 to 19 of your Schedule 1
6,079 00
Line 11 minus line 12 (if negative, enter "0")
Unused tuition, education, and textbook amounts claimed for 2010
Amount from line 1 or line 13, whichever is less
6,079 00
Line 13 minus line 14
2010 tuition, education, and textbook amounts claimed for 2010
Amount from line 9 or line 15, whichever is less
Add lines 14 and 16.
Total tuition, education, and textbook
Enter this amount on line 323 of Schedule 1.
amounts claimed for 2010
1
2
5
8
4,460 00 9
4,460 00 10
11
12
13
14
15
4,460 00 16
4,460 00 17
Transfer / Carryforward of unused amount
Amount from line 10
Amount from line 17
Line 18 minus line 19
If you are transferring an amount to another individual, continue on line 21.
Otherwise, enter the amount from line 20 on line 25.
Total unused amount
Enter the amount from line 9; if it is more than $5,000, enter $5,000.
Amount from line 16
Line 21 minus line 22 (if negative, enter "0").
Maximum transferable
4,460 00 18
4,460 00 19
0 00 20
4,460 00 21
4,460 00 22
0 00 23
You can transfer all or part of the amount on line 23 to your spouse or common-law partner, to his or her parent or
grandparent, or to your parent or grandparent. To do this, you have to designate the individual on your Form T2202,
T2202A, TL11A, TL11B, or TL11C and specify the federal amount that you are transferring to him or her. Enter the
amount you are transferring on line 24 below.
Note: If your spouse or common-law partner is claiming an amount for you on line 303 or line 326 of his or her
Schedule 1, you cannot transfer an amount to your parent or grandparent, or to your spouse's or common-law
partner's parent or grandparent.
Enter the amount you are transferring (cannot be more than line 23).
Federal amount transferred 327
Line 20 minus line 24
Unused federal amount available to carry forward to a future year
24
0 00 25
The person claiming the transfer should not attach this schedule to his or her return.
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, Deborah-Split SIN: 130 692 544
Government
of Alberta
AB428
T1 General - 2010
Alberta Tax and Credits
Complete this form and attach a copy to your return. For more information, see the forms book.
Alberta non-refundable tax credits
Basic personal amount
Age amount (if born in 1945 or earlier) (use provincial worksheet)
Spouse or common-law partner amount:
Base amount
Minus: his or her net income from page 1 of your return
Result: (if negative, enter "0")
Amount for an eligible dependant
Base amount
Minus: his or her net income from line 236 of his or her return
Result: (if negative, enter "0")
Amount for infirm dependants age 18 or older
CPP or QPP contributions:
For internal use only 5608
claim $16,825 5804
(maximum $4,689) 5808
16,825 00 1
2
16,825 00
72,435 95
5812
3
5816
4
(use provincial worksheet) 5820
5
16,825 00
(amount from line 308 of your federal Schedule 1) 5824
(amount from line 310 of your federal Schedule 1) 5828
6
7
(amount from line 312 of your federal Schedule 1) 5832
(amount from line 317 of your federal Schedule 1) 5829
Adoption expenses
(read line 5833 on your provincial worksheet) 5833
(read line 5836 on your provincial worksheet) 5836
Pension income amount (maximum $1,296)
(use provincial worksheet) 5840
Caregiver amount
(read line 5844 on the provincial worksheet) 5844
Disability amount (for self)
8
9
10
1,296 00 11
12
12,979 00 13
Employment Insurance premiums:
Disability amount transferred from a dependant
(use provincial worksheet) 5848
(amount from line 319 of your federal Schedule 1)
Interest paid on your student loans
[attach Schedule AB(S11)]
Your tuition and education amounts
Tuition and education amounts transferred from a child
Amounts transferred from your spouse or common-law partner [attach Schedule AB(S2)]
Medical expenses:
Amount from line 330 of your federal Schedule 1
Enter $2,174 or 3% of net income from line 236 of your
return, whichever is less.
Line 19 minus line 20 (if negative, enter "0")
Allowable amount of medical expenses for other dependants
calculated for line 5872 on the Provincial Worksheet
Add lines 21 and 22.
Add lines 1 through 18 and line 23.
Non-refundable tax credit rate
Multiply line 24 by line 25.
5868
5852
5856
5860
5864
14
15
16
17
18
1,450 00 19
771 00 20
679 00 21
5872
5876
Donations and gifts
Enter the amount of unclaimed donations and gifts for the years
2005 and 2006 included on line 344 of your 2010 federal Schedule 9.
Add lines 26 and 27.
Enter this amount on line 34.
22
679 00
5880
679 00 23
31,779 00
5884
31,779 00 24
10.00 % 25
3,177 90 26
(use provincial worksheet) 5896
27
5895
Alberta non-refundable tax credits 6150
3,177 90 28
Page 1 of 2
File: Kercher, Deborah-Split SIN: 130 692 544
Alberta tax
Enter your taxable income from line 260 of your return.
Alberta income tax rate
Multiply line 29 by line 30.
Alberta tax on split income from Form T1206
Add lines 31 and 32.
Enter your Alberta non-refundable tax credits from line 28.
Alberta dividend tax credit:
Credit calculated for line 6152 on the Provincial Worksheet
Alberta overseas employment tax credit:
Amount from line 426 of federal Schedule 1
Alberta minimum tax carryover:
Amount from line 427 of federal Schedule 1
Add lines 34 through 37.
Line 33 minus line 38 (if negative, enter "0")
Alberta additional tax for minimum tax purposes
Form T691: Line 108 minus line 111
Add lines 39 and 40.
Enter the provincial foreign tax credit from Form T2036.
Line 41 minus line 42
x
Tax on taxable income
6151
25,700 00 29
10.00 % 30
2,570 00 31
32
2,570 00 33
3,177 90 34
6152
35
x
35.00 % = 6153
36
x
35.00 % = 6154
37
3,177 90
3,177 90 38
39
35.00 % =
x
40
41
42
43
Alberta political contribution tax credit
Enter your Alberta political contributions made in 2010
from your official receipt called Annual Contribution.
Credit calculated for line 45 on
the Provincial Worksheet
Enter your Alberta political contributions
made in 2010 from your official receipt called
Senatorial Selection Campaign Contribution.
Credit calculated for line 47 on
the Provincial Worksheet
Add lines 45 and 47.
Line 43 minus line 48 (if negative, enter "0")
6003
44
45
(maximum $1,000)
6004
46
47
(maximum $1,000)
Alberta political contribution tax credit
48
49
Alberta royalty tax rebate
Enter your unused Alberta attributed Canadian royalty income
from your 2009 notice of assessment
or notice of reassessment.
Line 49 minus line 50 (if negative, enter "0")
Enter the result on line 428 of your return.
x
10.00 % =
Alberta tax
6006
50
51
Privacy Act, Personal Information Bank number CRA PPU 005
Page 2 of 2
File: Kercher, Deborah-Split SIN: 130 692 544
Schedule AB(S11)
T1 General - 2010
Provincial Tuition and Education Amounts
Only the student must complete this schedule. Use it to:
calculate your Alberta tuition and education amounts to claim on line 5856 of your Form AB428;
determine the provincial amount available to transfer to another designated individual; and
determine the unused provincial amount, if any, available for you to carry forward to a future year.
Only the student attaches a copy of this schedule to his or her return.
Alberta tuition and education amounts claimed by the student for 2010
Unused Alberta tuition and education amounts from
your 2009 notice of assessment or notice of reassessment *
1
5914
2,600 00 2
Eligible tuition fees paid for 2010
Education amount for 2010: Use columns B and C of forms T2202, T2202A, TL11A,
TL11B and TL11C. Only one claim per month (maximum 12 months).
Enter the number of months from Column B
x $196 = 5916
3
(do not include any month that is also included in Column C).
4 x $654 = 5918
2,616 00 4
Enter the number of months from Column C.
Add lines 2, 3, and 4.
Total 2010 tuition and education amounts
5,216 00
Add lines 1 and 5.
Total available tuition and education amounts
Taxable income from line 260 of your return
Total of lines 5804 to 5848 of your Form AB428
Line 7 minus line 8 (if negative, enter "0")
Unused Alberta tuition and education amounts claimed for 2010
Enter the amount from line 1 or line 9, whichever is less.
Line 9 minus line 10
2010 tuition and education amounts claimed for 2010
Enter the amount from line 5 or line 11, whichever is less.
Add lines 10 and 12.
Enter this amount on line 5856 of your Form AB428.
5,216 00 5
5,216 00 6
25,700 00 7
31,100 00 8
9
10
11
12
Alberta tuition and education amounts
claimed by the student for 2010
13
Total unused amount
5,216 00 14
15
5,216 00 16
Transfer / Carryforward of unused amount
Amount from line 6
Amount from line 13
Line 14 minus line 15
If you are transferring an amount to another individual, continue on line 17.
Otherwise, enter the amount from line 16 on line 21.
Enter the amount from line 5; if it is more than $5,000, enter $5,000
Amount from line 12
Line 17 minus line 18 (if negative, enter"0")
Maximum transferable
5,000 00 17
18
5,000 00 19
You can transfer all or part of the amount on line 19 to your spouse or common-law partner, to his or her
parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and
specify the provincial amount that you are transferring to him or her on Form T2202, T2202A, TL11A,
TL11B, or TL11C. Enter the amount on line 20 below.
Note: If you have a spouse or common-law partner, special rules may apply; read line 5856 in the forms book.
Enter the amount you are transferring (cannot be more than line 19).
Line 16 minus line 20
Provincial Amount Transferred 5920
Unused provincial amount available to carry forward to a future year
5,000 00 20
216 00 21
The person claiming the transfer should not attach this schedule to his or her return.
* If you resided in another province or territory on December 31, 2009, enter on line 1 the unused federal tuition, education,
and textbook amounts from your 2009 notice of assessment or notice of reassessment.
Privacy Act, Personal Information Bank number CRA PPU 005
Page 1 of 1
File: Kercher, Deborah-Split SIN: 130 692 544
Canada Revenue
Agence du revenu
Agency
du Canada
Joint Election To Split Pension Income
Complete this form if you (the Pensioner) are electing to split your eligible pension income with your spouse or common-law partner (the
Pension Transferee) and if all of the following conditions are met:
You and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law partnership, living
separate and apart from each other at the end of the year and for a period of 90 days commencing in the year.
You and your spouse or common-law partner are residents of Canada on December 31 of the year.
You received pension income in the year that qualifies for the pension income amount (see line 314 in the guide).
Only one joint election can be made for a tax year. If both you and your spouse or common-law partner have eligible pension income, you
will have to decide which one of you will split his or her pension income. This form is to be filed by your filing due date for the year. For more
information on filing due dates, see the guide.
This form must be completed, signed and attached to both your and your spouse’s or common-law partner’s paper returns. The information
on the forms must be the same. If you are filing electronically, keep this form in case we ask to see it.
Tax Year
2010
Step 1 - Identification
Information about you (the Pensioner)
Last name
Kercher
Home address
69 Beaver Street Banff, AB T0L0C0
First name
George-Chap 11 Split
Social insurance number
527 000 145
Information about your spouse or common-law partner (the Pension Transferee)
Last name
Kercher
Home address (if different from above)
69 Beaver Street , Banff Alberta T0L0C0
First name
Social insurance number
130 692 544
Deborah-Split
Step 2 - Calculation of the maximum split-pension amount
To calculate the amount of eligible pension income for the purpose of this election, you (the Pensioner) must
complete the chart for line 314 on the Federal Worksheet which you will find in the forms book.
6802
Enter on this line, the total amount from line A of the chart for line 314 of your Federal Worksheet.
42,000 00 A
If your marital status changed during the tax year, calculate the eligible pension income for the period that you were married or living
common-law by completing the calculation for line B below. Otherwise, enter the amount from line A on line C.
Number of months you were
married or living common-law 6803
Number of months
in the tax year
0
12 *
X
Amount from
line A
0 00
=
0 00 B
42,000 00 C
Enter the amount from line B if it applies; otherwise enter the amount from line A.
X
Maximum split-pension amount (multiply the amount on line C by 50%.)
=
50 %
21,000 00 D
* For a deceased pensioner, use the number of months up to and including the month of death.
Step 3 - Elected split-pension amount
Enter the amount, not exceeding the amount from line D, that you (the Pensioner) and your spouse
or common-law partner (the Pension Transferee) jointly elect to be your split-pension amount for the year.
If you are the Pensioner, deduct this amount on line 210 of your return.
If you are the Pension Transferee, report this amount on line 116 of your return.
T1032 E (10)
21,000 00 E
Step 4 - Pension income amount (line 314 of Schedule 1)
Part A - If you are the Pensioner, complete the following calculation:
42,000 00 F
21,000 00 G
21,000 00 H
Amount from line A
Amount from line E
Line F minus line G
Enter on line 314 of your Schedule 1, $2,000 or the amount from line H, whichever is less.
Part B - If you are the Pension Transferee, complete the following calculation:
If you have an amount on line 115 or line 129 of your return, enter the amount from line A from the chart
for line 314 on your Federal Worksheet, otherwise enter "0".
Enter the amount from line E unless the note below applies.
Add lines J and K.
Enter on line 314 of your Schedule 1, $2,000 or the amount from line L, whichever is less.
0 00 J
21,000 00 K
21,000 00 L
Note
If the amount on line J is less than $2,000, you (the Pension Transferee) were under age 65 on December 31 of the year and the Pensioner
is age 65 or older, and he or she received any RRIF, RRSP or other annuity payments (other than amounts received due to the death of his
or her former spouse or common-law partner), calculate the amount to enter on line K as follows:
(1) Exclude from the amount at line A of this form any RRIF, RRSP or other annuity payments received by your spouse
or common-law partner (other than amounts received due to the death of his or her former spouse or common-law partner).
(2) If the balance from (1) above is $4,000 or more, enter on line K the amount from line E.
(3) If the balance from (1) above is less than $4,000, complete Step 2 calculation using the balance from (1) as the amount
for line A. Enter on line K the result of this calculation or the amount from line E, whichever is less.
Step 5 - Income tax deducted (line 437)
Enter the total tax deducted from your (the Pensioner's) information slips
that relates only to the eligible pension income entered on line A *
6804
4,000 00
M
* If your (the Pensioner) information slip(s) includes income tax deducted for both eligible and non-eligible pension income, you
must calculate and include on line M the part of income tax deducted that relates only to the eligible pension income entered
on line A.
You must complete the following calculation to determine the part of the tax deducted that relates to the elected split-pension amount:
4,000 00
Amount from line M
X
Amount from line E
Amount from line A
21,000 00
42,000 00
=
6805
2,000 00
N
If you are the Pensioner, subtract the amount on line N from the total of your income tax deducted from all of your information slips. Enter
the difference on line 437 of your return.
If you are the Pension Transferee, add the amount on line N to the total of your income tax deducted from all of your information slips. Enter
the result on line 437 of your return.
Step 6 - Joint Certification
By completing this form and signing below, we jointly elect and agree that the split-pension amount entered on line E of Step 3 will be
deducted in computing the net income of the Pensioner and reported as income by the Pension Transferee on our income tax returns for the
2010 tax year. We understand that we will be jointly and severally liable for any amounts of tax, interest and penalties that may be
owing as a result of this election.
Sign here
Date:
Pensioner
Spouse's or common-law partner's signature
Date:
Pensioner Transferee
It is a serious offence to make a false statement.
Privacy Act, Personal Information Bank number CRA PPU 005
T1032 E (10)
File: Kercher, Deborah-Split SIN: 130 692 544
Medical expenses
Medical
Optimize medical expenses?
Yes
No X
from
2010-01-01
Medical expenses - line 330
Period covered by claim:
Payment date
2010-11-24
2010-12-15
2010-12-15
2010-12-15
Name of patient
George-Chap 11 Non-split
Deborah Kercher
Bryan Kercher
Janice Kercher
to 2010-12-31
Description
of expense
Payment made to
Banff Dental Clinic
Banff Dental Clinic
Banff Dental Clinic
Banff Dental Clinic
* Yes/No
Dental fees
Dental fees
Dental fees
Dental fees
Amount
Claim
No
850 00
No
200 00
No
200 00
No
200 00
No
Medical expenses subtotal
850 00
200 00
200 00
200 00
1,450 00
* Attendant care/Nursing Home
Are you claiming medical expenses? Yes
Taxpayer
Spouse
Premiums paid to private health service plans
Employee/Recipient-paid premiums for private health services plan
Québec prescription Drug Insurance Plan - 2009
Nova Scotia Seniors' Pharmacare Program
Total medical expenses - line 330
1,450 00
Allowable amount of medical expenses for other dependants - line 331
Name of other dependant
Payment date
2010-12-15
Net income
Willa Kercher
Payment made to
Banff Dental Clinic
Description of expense
Dental Fees
* Yes/No
No
No
Amount
3,300 00
Claim
200 00
200 00
Total medical expenses
200 00
* Attendant care/Nursing Home
Are you claiming medical expenses for this dependant? No
Minus: 3% of line 236 of Willa Kercher's return (maximum $2,024)
99 00
Allowable amount of medical expenses (maximum $10,000)
Net income
Name of other dependant
Payment date
Payment made to
Description of expense
* Yes/No
Amount
Claim
No
Total medical expenses
* Attendant care/Nursing Home
Are you claiming medical expenses for this dependant? No
Minus : 3% of line 236 of 's return (maximum $2,024)
Allowable amount of medical expenses (maximum $10,000)
Medical expense summary
Medical expenses
Minus : 3% of line 236 of your return (maximum $2,024)
Subtotal
Plus medical expenses for other dependants
Allowable amount of medical expenses
330
331
332
Total medical expenses
1,450 00
771 00
679 00
679 00
679 00
Page 1 of 1
File: Kercher, Deborah-Split SIN: 130 692 544
RRSPLimit
RRSP deduction limit
2011 RRSP deduction limit
2010 earned income from line 23 below
Lesser of A or $22,450
Less: 2010 pension adjustment
2011 past service pension adjustment
Plus: 2011 pension adjustment reversal from T10 slip
Subtotal
2010 RRSP deduction limit
Less: 2010 RRSP and SPP deduction
Unused RRSP deduction room
2011 RRSP deduction limit
3,200 x 18%
576 A
576
576
576
Less: RRSP contributions you made but did not deduct on your 2010 return
Additional RRSP contributions you can make and deduct on your 2011 return
576
2010 earned income
The line numbers in brackets below refer to the numbers on your 2010 return where you reported your income.
Employment earnings (lines 101 and 104)
Annual union, professional, or like dues (line 212) that relate to
2
your employment earnings
Employment expenses (line 229) that relate to your employment
+
3
earnings
=
Add lines 2 and 3
=
Line 1 minus line 4 (if negative, enter '0')
Net income from a business you carried on alone or as an active partner (lines 135 to 143)
Disability payments you received from the Canada or Quebec Pension Plan (line 152)
Royalties for a work or invention of which you were the author or inventor (line 104)
Net rental income from real property (line 126)
Support payments that you include in income for the year (line 128)
Net research grants you received (line 104)
Employee profit-sharing plan allocation (line 104)
Unemployment benefit plan payments (line 104)
Other income
Add lines 5 to 14
Current-year loss from a business you carried on alone or as an active partner (lines 135 to 143)
Amount included at line 6 above that represents the taxable portion of gains on the disposition of eligible capital
property
Current-year rental loss from real property (line 126)
Support payments that you deduct for the year (line 220)
Other deductions
Add lines 16 to 20
Earned income - Pre-bankruptcy
2010 earned income (line 15 minus line 21 plus line 22)
1
4
+
+
+
+
+
+
+
+
+
=
5
3,200 6
7
8
9
10
11
12
13
14
3,200 15
+
16
+
+
+
+
=
+
=
17
18
19
20
21
22
3,200 23
Page 1 of 1
File: Kercher, Deborah-Split SIN: 130 692 544
Dependant
Dependant information
Dependant #1
Dependant #2
Dependant #3
3
Social Insurance Number
527 000 269
First name
Janice
Last name
Kercher
Relationship
Daughter
Birthdate
1997-06-06
Net income
400.00
Claim as eligible dependant?
No
Dependant claiming GST credit?
No
Dependant claiming PST
No
credit (ON, MB)?
Did dependant live with you in 2010? Yes
Street address
69 Beaver Street
P.O. Box, R.R.
Apt No.
City
Banff
Province
Alberta
Postal code
T0L 0C0
Province of residence on 2010/12/31 Alberta
Disability/infirmity
Qualify for disability amount?
No
Mentally or physically infirm?
No
If yes, state nature of infirmity
% Claim on Schedule 5?
Claim on Schedule 5
Caregiver
% Claim on Schedule 5?
Claim on Schedule 5
Disability supplement (under age 18)
A
Maximum supplement
Child / attendant care expenses
claimed for dependant by anyone
Base amount
B
Supplement reduction
Disability supplement (A-B)
Children's fitness amount
Eligible fitness expenses ($500)
Percentage claim
Transfers from dependants
Tuition fees (T2202 and TL11)
Education - # months part time
Education - # months full time
Unused tuition/education from 2009
Net income
400.00
Deductions from net income
Non-refundable amounts
(lines 3 to 15 of Schedule 1)
Provincial transfers from dependants
Unused tuition/education from 2009
Non-refundable amounts
(lines 5812 to 5840)
NS – Sport and recreational
amounts (line 5849)
4
527 000 228
Willa
Kercher
Daughter
1991-01-22
3,300.00
No
No
No
527 000 947
Bryan
Kercher
Son
2003-03-12
Yes
69 Beaver Street
Yes
69 Beaver Street
Banff
Alberta
T0L 0C0
Alberta
Banff
Alberta
T0L 0C0
Alberta
No
No
No
No
No
No
No
475.00
5,200.00
8
3,300.00
Page 1 of 3
File: Kercher, Deborah-Split SIN: 130 692 544
Child care expense details
Name of child
Bryan
Janice
Organization or name
Shirley Burns SIN 527-000-582
Peak Music Camp
SIN
527 000 582
___ ___ ___
___ ___ ___
# weeks*
2
Amount
2,000.00
1,600.00
Claim
2,000.00
200.00
Total
3,600.00
2,200.00
*Enter the # of weeks spent at boarding school, overnight sports school or overnight camp.
Transfer from dependants
Disability transfer from dependant
SIN
First name
Last name
Birthdate
Maximum available for transfer (A-B)
Disability transfer
___ ___ ___
0.00
Tuition and education transfer from dependant (post-secondary)
SIN
527 000 228
First name
Willa
Last name
Kercher
Birthdate
1991-01-22
Maximum available for transfer (A-B)
5,000.00
Tuition and education transfer
0.00
Disability amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 3 to 15
of Schedule 1
Adjusted taxable income
A
0.00
B
0.00
A
Tuition and education amount
Taxable income
Basic personal amount
Age amount
Other amounts - lines 3 to 19
of Schedule 1
Unused tuition and education from 2009
Adjusted taxable income
B
5,000.00
3,300.00
10,382.00
0.00
Page 3 of 3