T1 2023

Income Tax and Benefit Return

Protected B when completed

If this return is for a deceased person, enter their information on this page. For more information, see Guide T4011,
Preparing Returns for Deceased Persons.
Attach to your paper return only the documents that are requested to support your deduction, claim or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later.

Step 1 – Identification and other information

8
Identification Marital status on
Social insurance December 31, 2023:
First name Last name number (SIN)
WOOYEON LEE 9 5 9 1 0 8 3 7 4 1 Married
Mailing address (apartment - number, street)
2214-2300 RUE TUPPER Date of birth 2 Living common-law
(Year Month Day)
PO Box RR 1 9 8 8 1 0 2 5 3 Widowed

City Prov./Terr. Postal code If this return is for 4 Divorced

a deceased person,
MONTREAL Q C H 3 H 0 B 9
enter the date of death 5 Separated
Email address (Year Month Day)
6 ✔ Single
By providing an email address, you are registering to receive
email notifications from the CRA and agree to the Terms of
use. To view the Terms of use, go to canada.ca/cra-email Your language of correspondence: ✔ English
-notifications-terms. Votre langue de correspondance : Français

Residence information

Your province or territory of residence on December 31, 2023: If you became a resident of Canada
QC in 2023 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
than your mailing address above:
If you ceased to be a resident
of Canada in 2023 for income
Province or territory where your business had a permanent tax purposes, enter your (Month Day)
establishment if you were self-employed in 2023: date of departure:

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

Their first name Their SIN

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

Net income from line 23600 of their return to claim certain credits
(or the amount that it would be if they filed a return, even if the amount is "0")
Amount of universal child care benefit (UCCB) from line 11700 of their return
Amount of UCCB repayment from line 21300 of their return

Do not use this area.

Do not use
this area. 17200 17100

5005-R E (23) (Ce formulaire est disponible en français.) Page 1 of 8

 Protected B when completed
Step 1 – Identification and other information (continued)

Elections Canada
For more information, go to canada.ca/cra-elections-canada.

A) Do you have Canadian citizenship?

If yes, go to question B. If no, skip question B. 1 Yes 2 ✔ No
B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth
and citizenship to Elections Canada to update the National Register of Electors or, if you are
14 to 17 years of age, the Register of Future Electors? 1 Yes 2 No
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted
under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors
with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and
candidates at election time.
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.

Indian Act – Exempt income

Tick this box if you have income that is exempt under the Indian Act.
For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
calculate your Canada workers benefit for the 2023 tax year, if applicable, and your family's provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2024 tax year.

Foreign property

Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2023, was more than CAN$100,000? 26600 1 Yes 2 ✔ No
If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.

5005-R E (23) Page 2 of 8

 Protected B when completed
Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this
return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example,
go to canada.ca/line-10100 for information about line 10100.

Step 2 – Total income

As a resident of Canada, you need to report your income from all sources inside and outside Canada.
Employment income (box 14 of all T4 slips) 10100 41,238 54 1
Tax-exempt income for emergency services volunteers 10105
Commissions included on line 10100 (box 42 of all T4 slips) 10120
Wage-loss replacement contributions 10130
Other employment income 10400 + 2
Old age security (OAS) pension (box 18 of the T4A(OAS) slip) 11300 + 3
CPP or QPP benefits (box 20 of the T4A(P) slip) 11400 + 4
Disability benefits included on line 11400 (box 16 of the T4A(P) slip) 11410
Other pensions and superannuation 11500 + 5
Elected split-pension amount (complete Form T1032) 11600 + 6
Universal child care benefit (UCCB) (see the RC62 slip) 11700 + 7
UCCB amount designated to a dependant 11701
Employment insurance (EI) and other benefits (box 14 of the T4E slip) 11900 + 8
EI maternity and parental benefits, and provincial parental insurance plan
(PPIP) benefits 11905
Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
Amount of dividends (eligible and other than eligible) 12000 + 9
Amount of dividends (other than eligible) 12010
Interest and other investment income (use Federal Worksheet) 12100 + 10
Net partnership income (limited or non-active partners only) 12200 + 11
Registered disability savings plan (RDSP) income (box 131 of the T4A slip) 12500 + 12
Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 + 14
Support payments received (see Guide P102) Total 12799 Taxable amount 12800 + 15
Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 + 16
Taxable first home savings account (FHSA) income (boxes 22 and 26 of all T4FHSA slips) 12905 + 17
Taxable FHSA income – other (boxes 24 and 28 of all T4FHSA slips) 12906 + 18
Other income (specify): 13000 + 19
Taxable scholarships, fellowships, bursaries and artists' project grants 13010 + 20
Add lines 1 to 20. = 41,238 54 21
Self-employment income (see Guide T4002):
Business income Gross 13499 Net 13500 22
Professional income Gross 13699 Net 13700 + 23
Commission income Gross 13899 Net 13900 + 24
Farming income Gross 14099 Net 14100 + 25
Fishing income Gross 14299 Net 14300 + 26
= +
Ż
Add lines 22 to 26. Net self-employment income 27
Line 21 plus line 27 = 41,238 54 28
Workers' compensation benefits (box 10 of the T5007 slip) 14400 29
Social assistance payments 14500 + 30
Net federal supplements paid (box 21 of the T4A(OAS) slip) 14600 + 31
14700 = +
Ż
Add lines 29 to 31 (see line 25000 in Step 4). 32
Line 28 plus line 32 Total income 15000 = 41,238 54 33

5005-R E (23) Page 3 of 8

 Protected B when completed
Step 3 – Net income
Enter the amount from line 33 of the previous page. 41,238 54 34
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) 20600
Registered pension plan (RPP) deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700 35
RRSP deduction (see Schedule 7 and attach receipts) 20800 + 36
FHSA deduction (see Schedule 15 and attach receipts) 20805 + 37
Pooled registered pension plan (PRPP) employer contributions
(amount from your PRPP contribution receipts) 20810
Deduction for elected split-pension amount (complete Form T1032) 21000 + 38
Annual union, professional or like dues (receipts and box 44 of all T4 slips) 21200 + 39
Universal child care benefit (UCCB) repayment (box 12 of all RC62 slips) 21300 + 40
Child care expenses (complete Form T778) 21400 + 41
Disability supports deduction (complete Form T929) 21500 + 42
Business investment loss (see Guide T4037)
Gross 21699 Allowable deduction 21700 + 43
Moving expenses (complete Form T1-M) 21900 + 44
Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 + 45
Carrying charges, interest expenses and other expenses
(use Federal Worksheet) 22100 + 46
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + • 47
Deduction for CPP or QPP enhanced contributions on employment income
(complete Schedule 8 or Form RC381, whichever applies) (maximum $631.00) 22215 + 377 37 • 48
Deduction for PPIP premiums on self-employment income
(complete Schedule 10) (maximum $349.44) 22300 + • 49
Exploration and development expenses (complete Form T1229) 22400 + 50
Other employment expenses (see Guide T4044) 22900 + 51
Clergy residence deduction (complete Form T1223) 23100 + 52
Other deductions (specify): 23200 + 53
23300 = 377 37 – 377 37
Ż
Add lines 35 to 53. 54
Line 34 minus line 54 (if negative, enter "0") Net income before adjustments 23400 = 40,861 17 55
Social benefits repayment:
Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply:
• You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is
more than $76,875
• You entered an amount for OAS pension on line 11300 or net federal supplements paid on
line 14600 and the amount on line 23400 is more than $86,912
If not, enter "0" on line 23500. 23500 – • 56
Line 55 minus line 56 (if negative, enter "0")
(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 40,861 17 57

5005-R E (23) Page 4 of 8

 Protected B when completed
Step 4 – Taxable income
Enter the amount from line 57 of the previous page. 40,861 17 58
Canadian Armed Forces personnel and police deduction (box 43 of all T4 slips) 24400 59
Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212) 24900 + 60
Other payments deduction (enter the amount from line 14700 if you did
not enter an amount on line 14600; otherwise, use Federal Worksheet) 25000 + 0 00 61
Limited partnership losses of other years 25100 + 62
Non-capital losses of other years 25200 + 63
Net capital losses of other years 25300 + 64
Capital gains deduction (complete Form T657) 25400 + 65
Northern residents deductions (complete Form T2222) 25500 + 66
Additional deductions (specify): 25600 + 67
= 0 00 – 0 00
Ż
Add lines 59 to 67. 25700 68
Line 58 minus line 68 (if negative, enter "0") Taxable income 26000 = 40,861 17 69

Step 5 – Federal tax

Part A – Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.

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

Line 26000 is than $53,359 but not than $106,717 but not than $165,430 but not Line 26000 is more
$53,359 or less more than $106,717 more than $165,430 more than $235,675 than $235,675
Amount from line 26000 40,861 17 70
Line 70 minus line 71 – –
0.00 53,359.00 – 106,717.00 – 165,430.00 – 235,675.00 71
(cannot be negative) = 40,861 17 = = = = 72
Line 72 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 73
percentage from line 73 = 6,129 18 = = = = 74
Line 74 plus line 75 + 0.00 + 8,003.85 + 18,942.24 + 34,207.62 + 54,578.67 75
Federal tax on
taxable income = 6,129 18 = = = = 76
Enter the amount from line 76 on line 122 and continue at line 77.

Part B – Federal non-refundable tax credits

Basic personal amount:
If the amount on line 23600 is $165,430 or less, enter $15,000.
If the amount on line 23600 is $235,675 or more, enter $13,520.
Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $15,000) 30000 15,000 00 77
Age amount (if you were born in 1958 or earlier) (use Federal Worksheet) (maximum $8,396) 30100 + 78
Spouse or common-law partner amount (complete Schedule 5) 30300 + 79
Amount for an eligible dependant (complete Schedule 5) 30400 + 80
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 81
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 + 82
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $2,499 = 30500 + 83
Add lines 77 to 83. = 15,000 00 84

5005-R E (23) Page 5 of 8

 Protected B when completed
Part B – Federal non-refundable tax credits (continued)
Enter the amount from line 84 of the previous page. 15,000 00 85
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
through employment income (maximum $3,407.40) 30800 2,037 81 • 86
on self-employment income and other earnings 31000 + • 87
Employment insurance premiums:
through employment (maximum $781.05) 31200 + 523 72 • 88
on self-employment and other eligible earnings (complete Schedule 13) 31217 + • 89
Provincial parental insurance plan (PPIP) premiums paid
(box 55 of all T4 slips) (maximum $449.54) 31205 + 203 64 • 90
PPIP premiums payable (complete Schedule 10):
on employment income (maximum $449.54) 31210 + • 91
on self-employment income (maximum $449.54) 31215 + • 92
Volunteer firefighters' amount (VFA) 31220 + 93
Search and rescue volunteers' amount (SRVA) 31240 + 94
Canada employment amount:
Enter whichever is less: $1,368 or line 1 plus line 2. 31260 + 1,368 00 95
Home buyers' amount (maximum $10,000) 31270 + 96
Home accessibility expenses (use Federal Worksheet) (maximum $20,000) 31285 + 97
Adoption expenses 31300 + 98
Digital news subscription expenses (maximum $500) 31350 + 99
= 4,133 17 + 4,133 17
Ż
Add lines 86 to 99. 100
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 101
Add lines 85, 100 and 101. = 19,133 17 102
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $9,428) 31600 + 103
Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 104
Add lines 102 to 104. = 19,133 17 105
Interest paid on your student loans (see Guide P105) 31900 + 106
Your tuition, education and textbook amounts (complete Schedule 11) 32300 + 107
Tuition amount transferred from a child or grandchild 32400 + 108
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 109
Add lines 105 to 109. = 19,133 17 110
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 111
Amount from line 23600 × 3% = 112
Enter whichever is less: $2,635 or the amount from line 112. – 113
Line 111 minus line 113 (if negative, enter "0") = 114
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 115
33200 = +
Ż
Line 114 plus line 115 116
Line 110 plus line 116 33500 = 19,133 17 117
Federal non-refundable tax credit rate × 15% 118
Line 117 multiplied by the percentage from line 118 33800 = 2,869 98 119
Donations and gifts (complete Schedule 9) 34900 + 120
Line 119 plus line 120 Total federal non-refundable tax credits 35000 = 2,869 98 121

5005-R E (23) Page 6 of 8

 Protected B when completed
Part C – Net federal tax
Enter the amount from line 76. 6,129 18 122
Federal tax on split income (TOSI) (complete Form T1206) 40424 + • 123
Line 122 plus line 123 40400 = 6,129 18 124
Amount from line 35000 2,869 98 125
Federal dividend tax credit (use Federal Worksheet) 40425 + • 126
Minimum tax carryover (complete Form T691) 40427 + • 127
= 2,869 98 – 2,869 98
Ż
Add lines 125 to 127. 128
Line 124 minus line 128 (if negative, enter "0") Basic federal tax 42900 = 3,259 20 129
Federal surtax on income earned outside Canada (complete Form T2203) + 130
Line 129 plus line 130 = 3,259 20 131
Federal foreign tax credit (complete Form T2209) 40500 – 132
Line 131 minus line 132 = 3,259 20 133
Recapture of investment tax credit (complete Form T2038(IND)) + 134
Line 133 plus line 134 = 3,259 20 135
Federal logging tax credit – 136
Line 135 minus line 136 (if negative, enter "0") Federal tax 40600 = 3,259 20 • 137
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 138
Investment tax credit (complete Form T2038(IND)) 41200 + • 139
Labour-sponsored funds tax credit
Net cost of shares of a
provincially registered fund 41300 Allowable credit 41400 + • 140
= –
Ż
Add lines 138 to 140. 41600 141
Line 137 minus line 141 (if negative, enter "0") 41700 = 3,259 20 142
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 + 0 00 • 143
Special taxes 41800 + • 144
Add lines 142 to 144. Net federal tax 42000 = 3,259 20 145

Step 6 – Refund or balance owing

Amount from line 42000 3,259 20 146
Employment insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13) 42120 + 147
Social benefits repayment (amount from line 23500) 42200 + 148
Provincial or territorial tax
(from Form T2203, if applicable) 42800 + • 149
Add lines 146 to 149. Total payable 43500 = 3,259 20 • 150

5005-R E (23) Page 7 of 8

 Protected B when completed
Step 6 – Refund or balance owing (continued)
Enter the amount from line 150 of the previous page. 3,259 20 151
Total income tax deducted 43700 2,723 69 • 152
Tax transfer for residents of Quebec 43800 – • 153
43850 = 2,723 69 2,723 69
Ż
Line 152 minus line 153 154
Refundable Quebec abatement:
Amount from line 42900 3,259 20 × 16.5% = 44000 + 537 77 • 155
Employment insurance (EI) overpayment 45000 • 156
Amount from line 31210 – 157
Net EI overpayment
45100 = +
Ż
Line 156 minus line 157 (if negative, enter "0") 158
Refundable medical expense supplement (use Federal Worksheet) 45200 + • 159
Canada workers benefit (CWB) (complete Schedule 6) 45300 + 0 00 • 160
Canada training credit (CTC) (complete Schedule 11) 45350 + • 161
Multigenerational home renovation tax credit (MHRTC)
(complete Schedule 12) 45355 + • 162
Refund of investment tax credit (complete Form T2038(IND)) 45400 + • 163
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + • 164
Employee and partner GST/HST rebate (complete Form GST370) 45700 + • 165
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 × 25% = 46900 + • 166
Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 167
Return of fuel charge proceeds to farmers tax credit (complete Form T2043) 47556 + • 168
Air quality improvement tax credit
(box 238 of all T5013 slips or from partnership letter) 47557 + • 169
Tax paid by instalments 47600 + • 170
= 3,261 46 – 3,261 46
Ż
Add lines 154, 155 and 158 to 170. Total credits 48200 171
Line 151 minus line 171
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below. Refund or balance owing = -2 26 172

Refund 48400 2 26 • Balance owing 48500 •

For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2024.
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,
go to canada.ca/payments.

I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
Was a fee charged? 49000 1 Yes 2 No
Sign here
It is a serious offence to make a false return. EFILE number (if applicable): 48900
Telephone number: 5143865939 Name of tax professional:
Date: Telephone number:
Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities
including administering tax, benefits, audit, compliance and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying
interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal
Information Bank CRA PPU 005 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.

Do not use • 48600 •

this area 48700 48800

5005-R E (23) Page 8 of 8

T1-2023 Schedule 6
Canada Workers Benefit
Protected B when completed

The Canada workers benefit (CWB) is a refundable tax credit intended to supplement the earnings of low-income workers.
This benefit has two parts: a basic amount and a disability supplement. To claim the basic CWB, complete steps 1 and 2.
To claim the CWB disability supplement, complete steps 1 and 3. To claim the basic CWB and the CWB disability supplement,
complete steps 1, 2 and 3, if applicable. If you or your spouse or common-law partner (if applicable) received an RC210 slip,
you must complete step 4 even if you are not claiming the basic CWB or the CWB disability supplement.
Complete this schedule if you met all of the following conditions in 2023:
• You were a resident of Canada throughout the year
• You earned working income (see Part A)
• You were, at the end of the year, 19 years of age or older, or you resided with your spouse or common-law partner or your child
Attach a copy of this schedule to your paper return.
You cannot claim the CWB for 2023 if any of the following conditions apply to you:
• You were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year,
unless you had an eligible dependant at the end of the year
• You were confined to a prison or similar institution for a period of at least 90 days during the year
• You were exempt from income tax in Canada for a period in the year when you were an officer or a servant of another
country (such as a diplomat) residing in Canada or you were a family member who resided with such a person or an
employee of such a person, at any time in the year

Notes: If you had a spouse or common-law partner but did not have an eligible spouse or an eligible dependant as defined
below, complete this schedule as if you did not have an eligible spouse or an eligible dependant.
If you are completing a final return for a deceased person who met the conditions above, you can claim the CWB for
that person if the date of death was after June 30, 2023.

An eligible spouse is a person who meets all of the following conditions:

• They were your cohabiting spouse or common-law partner on December 31, 2023 (or, if they died after June 30, 2023,
they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or
common-law partner of another individual on December 31, 2023)
Note: You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2023, if you had not
been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of
at least 90 days, that includes December 31, 2023.
• They were a resident of Canada throughout 2023
• They were not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in
the year unless they had an eligible dependant at the end of the year
• They were not confined to a prison or similar institution for a period of at least 90 days during the year
• They were not exempt from income tax in Canada for a period in the year when they were an officer or a servant of
another country (such as a diplomat) residing in Canada or they were a family member who resided with such a person or
an employee of such a person, at any time in the year

An eligible dependant is a person who meets all of the following conditions:

• They were your or your spouse's or common-law partner's child
Note: For the purposes of this claim, a child includes a person under your custody and control who was wholly dependent
on you for support. A child you lived with and cared for under a kinship or close relationship program (of the federal
government, a provincial or territorial government or an Indigenous governing body), can still be an eligible
dependant, even if you received payments under that program, as long as the payments were not a children's
special allowance for that child.
• They were under 19 years of age and lived with you on December 31, 2023 (or, if they died after June 30, 2023, they lived
with you on the date of death and would have been under 19 years of age on December 31, 2023)
• They were not eligible for the CWB for 2023

5005-S6 E (23) (Ce formulaire est disponible en français.) Page 1 of 6

 Protected B when completed
Step 1 – Working income and adjusted family net income
Do you have an eligible dependant? 38100 1 Yes 2 ✔ No
Do you have an eligible spouse? 38101 1 Yes 2 ✔ No
Are you claiming the basic CWB?
If yes, complete parts A and B, then, if applicable, complete Step 2. 38102 1 ✔ Yes 2 No
Are you eligible for the disability tax credit (DTC)?
If yes, complete parts A and B, then, if applicable, complete Step 3. 38103 1 Yes 2 ✔ No
Is your eligible spouse eligible for the DTC for themselves?
If yes, your eligible spouse must complete steps 1 and 3 on a separate Schedule 6. 38104 1 Yes 2 No
Are you choosing to include tax-exempt income to calculate the CWB? (1) 38105 1 Yes 2 No

Part A – Family working income

Complete columns 1 and 2 if you had an eligible spouse on December 31, 2023.
If not, complete column 1 only.
Column 1 Column 2
You Your eligible
spouse
Employment income and other employment income from line 10100 and
line 10400 of the return 41,238 54 1
Taxable scholarships, fellowships, bursaries and artists' project grants
from line 13010 of the return + 38106 + 2
Total self-employment income from lines 13500, 13700, 13900, 14100 and
14300 of the return (excluding losses) (2) + + 3
Tax-exempt working income earned on a reserve (from line 10000 of
Form T90, Income Exempt from Tax under the Indian Act) (1) or an allowance
received as an emergency volunteer (from line 10105 of the return) + 38107 + 4
Add lines 1 to 4. Enter the result, even if it is "0". Working income = 41,238 54 38108 = 5

Add the amounts from line 5 in columns 1 and 2.

Enter this amount on line 16. Family working income 41,238 54 6
You can claim the basic CWB in Step 2 if the family working income on line 6 is more than $3,600 and you had an eligible spouse.
If not, your working income on line 5 (column 1) must be more than $2,400.
If you are eligible for the CWB disability supplement, your working income on line 5 (column 1) must be more than $1,200.
(1) Including tax-exempt income is optional for the CWB. If you choose to include tax-exempt working income on line 4 in
Part A, you also must include any tax-exempt income that applies on line 8 in Part B.
If you choose to include your tax-exempt income in column 1 of parts A and B, you also must include your eligible
spouse's tax-exempt income in column 2 of parts A and B.
(2) If you have reported income from more than one business on one self-employment line (13500, 13700, 13900, 14100
or 14300) and you are reporting a profit from one business and a loss from another, include only the profit amounts on
line 3 when calculating working income. If you are reporting a loss from only one business at one of these lines, do not
include that loss.

5005-S6 E (23) Page 2 of 6

 Protected B when completed
Part B – Adjusted family net income
Complete columns 1 and 2 if you had an eligible spouse on December 31, 2023.
If not, complete column 1 only.
Column 1 Column 2
You Your eligible
spouse
Net income from line 23600 of the return 40,861 17 7
Tax-exempt part of all income earned or received on a reserve minus the
deductions related to that income (from line 10026 of Form T90) or an
allowance received as an emergency volunteer (from line 10105 of the return) + 38109 + 8
Total of universal child care benefit (UCCB) repayment (line 21300 of the
return) and registered disability savings plan (RDSP) income repayment
(included on line 23200 of the return) + + 9
Add lines 7 to 9. = 40,861 17 = 10
Total of UCCB (line 11700 of the return) and RDSP income (line 12500
of the return) – – 11
Line 10 minus line 11 (if negative, enter "0") = 40,861 17 38110 = 12
Add the amounts from line 12 in columns 1 and 2.
If you had an eligible spouse, continue at line 14; if not, continue at line 15. 40,861 17 13
Secondary earner exemption:
If your working income (line 5) is less than your eligible spouse's working income,
enter whichever is less from column 1: amount from line 5 or line 12.
If your working income (line 5) is equal to or more than your eligible spouse's working income,
enter whichever is less from column 2: amount from line 5 or line 12. (maximum $15,239) – 14
Line 13 minus line 14
Enter this amount on line 23 and line 35. Adjusted family net income = 40,861 17 15
If your adjusted family net income from line 15 is:
• equal to or more than the amount listed in the chart, you are not entitled to the CWB. However, if you or your spouse
or common-law partner (if applicable) received an RC210 slip, complete Step 4
• less than the amount listed in the chart, you may be entitled to the CWB. Continue to Step 2 to calculate the basic CWB
or Step 3 to calculate the CWB disability supplement (whichever applies), or complete both steps if they both apply to you

Adjusted family net income limits for the basic CWB and the CWB disability supplement
CWB disability supplement
Your family status Basic CWB You and your eligible spouse
You are eligible for the DTC
are eligible for the DTC

You did not have an eligible $30,904.22 $34,842.72

spouse or an eligible dependant not applicable

You had an eligible spouse but did $47,898.80 $51,837.30

not have an eligible dependant $55,775.80

You did not have an eligible spouse $22,842.24 $26,780.74

but you had an eligible dependant not applicable

You had an eligible spouse and $38,175.47 $42,113.97 $46,052.47

an eligible dependant

5005-S6 E (23) Page 3 of 6

 Protected B when completed
Step 2 – Basic CWB
If you had an eligible spouse, only one of you can claim the basic CWB.
If you had an eligible dependant, only one person can claim the basic CWB for that eligible dependant.
If you cannot decide who will claim the basic CWB when you have an eligible spouse or an eligible dependant, the Canada
Revenue Agency will decide who will claim the basic CWB.
If you or your spouse or common-law partner (if applicable) received an RC210 slip, you must also complete Step 4.

Family working income from line 6 41,238 54 16

Base amount:
If you had an eligible spouse or you had both an eligible spouse and
an eligible dependant, enter $3,600. If not, enter $2,400. – 2,400 00 17
Line 16 minus line 17 (if negative, enter "0") = 38,838 54 18
Rate:
If you had an eligible dependant but did not have an eligible spouse,
enter 20%. If you had both an eligible spouse and an eligible dependant,
enter 23.9%. If not, enter 37.3%. × 37 30 19
Line 18 multiplied by the percentage from line 19 = 14,486 78 20
Maximum benefit:
If you did not have an eligible spouse or an eligible dependant,
enter $3,521.87. If you had an eligible spouse but did not have an eligible
dependant, enter $5,497.27. If you had an eligible dependant but did not
have an eligible spouse, enter $1,888.40. If you had both an eligible
spouse and an eligible dependant, enter $3,522.38. 3,521 87 21
Enter whichever is less: amount from line 20 or line 21. 3,521 87 22
Adjusted family net income from line 15 40,861 17 23
Base amount:
If you did not have an eligible spouse or an eligible dependant,
enter $13,294.87. If you had an eligible spouse but did not have
an eligible dependant, enter $20,412.45. If you had an eligible dependant
but did not have an eligible spouse, enter $13,400.24. If you had both
an eligible spouse and an eligible dependant, enter $20,563.57. – 13,294 87 24
Line 23 minus line 24 (if negative, enter "0") = 27,566 30 25
Rate × 20% 26
Line 25 multiplied by the percentage from line 26 = 5,513 26 – 5,513 26
Ż
27
Line 22 minus line 27 (if negative, enter "0")
If you are not completing Step 3, enter this amount on line 45300 of your return. = 0 00 28

5005-S6 E (23) Page 4 of 6

 Protected B when completed
Step 3 – CWB disability supplement
If you had an eligible spouse and you are both eligible for the DTC, only one of you can claim the basic CWB. However, each
of you must claim the CWB disability supplement on a separate Schedule 6.
If you received an RC210 slip, you must complete Step 4.

Amount from line 5 in column 1 29

Base amount – 1,200.00 30
Line 29 minus line 30 (if negative, enter "0") = 31
Rate:
If you had an eligible spouse or you had both an eligible spouse and
an eligible dependant, enter 20%. If not, enter 40%. × 32
Line 31 multiplied by the percentage from line 32 = 33
Enter whichever is less: amount from line 33 or $787.70. 34
Adjusted family net income from line 15 35

Base amount:
If you did not have an eligible spouse or an eligible dependant,
enter $30,904.22. If you had an eligible spouse but did not have
an eligible dependant, enter $47,898.80. If you had an eligible dependant
but did not have an eligible spouse, enter $22,842.24. If you had both
an eligible spouse and an eligible dependant, enter $38,175.47. – 36
Line 35 minus line 36 (if negative, enter "0") = 37
Rate: If you had an eligible spouse and they are also eligible for
the DTC, enter 10%. If not, enter 20%. × 38
= –
Ż
Line 37 multiplied by the percentage from line 38 39
Line 34 minus line 39 (if negative, enter "0") = 40
If you completed Step 2, enter the amount from line 28. If not, enter "0". + 41
Line 40 plus line 41
Enter this amount on line 45300 of your return. = 42

5005-S6 E (23) Page 5 of 6

 Protected B when completed
Step 4 – Advanced Canada Workers Benefit (ACWB)
Complete this step if you or your spouse or common-law partner received an RC210 slip.
Otherwise, enter "0" on line 49.

Enter whichever is more: amount from line 28 or line 42.

If you are not claiming the basic CWB or the CWB disability supplement, enter "0". 0 00 43
If you have an eligible spouse who is claiming the basic CWB for you, but you are claiming your
CWB disability supplement, enter "0" on line 46 and continue on line 47.

If you have a spouse or common-law partner, only the person claiming the basic CWB should
report the amount from box 10 of all RC210 received. If you and your spouse or common-law
partner are not claiming the basic CWB, one of you must report the amount from box 10 of all
RC210 slips as if you were claiming it.
Total basic ACWB paid to you (box 10 of your RC210 slip) 38120 • 44
Total basic ACWB paid to your spouse or common-law partner
(box 10 of their RC210 slip) 38121 + • 45
Line 44 plus line 45 = 46
Total ACWB disability supplement paid to you
(box 11 of your RC210 slip) 38122 + • 47
Line 46 plus line 47 = 48
Enter whichever is less: amount from line 43 or line 48.
Enter this amount on line 41500 of your return. Advanced Canada workers benefit 0 00 49
See the privacy notice on your return.

5005-S6 E (23) Page 6 of 6

T1-2023 Schedule 8
Quebec Pension Plan Contributions
Protected B when completed

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.
The contributions consist of a base amount and an enhanced amount. Your employer will have already deducted the
contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any)
on this schedule including the base and enhanced amounts.
For more information about lines 22200, 22215, 30800 and 31000, go to canada.ca/fed-tax-information.

Find out if this schedule is for you

Complete this schedule to calculate your required QPP contributions for 2023 if you were a resident of Quebec on
December 31, 2023, and you have earned income in the province of Quebec only. Also complete this schedule to calculate
your optional QPP contributions. Attach a copy of this schedule to your paper return.
Do not complete this schedule if any of your T4 slips show CPP contributions. Instead, complete Form RC381, Inter-Provincial
Calculation for CPP and QPP Contributions and Overpayments.

Parts you need to complete

Part 1 – Complete this part to determine the number of months for the QPP contributions calculation.
Part 2 – Complete this part if you are reporting employment income.
Part 3 – Complete this part if you are reporting only self-employment income or other earnings that you want to make optional
QPP contributions on.
Part 4 – Complete this part if you are reporting employment income and self-employment income or other earnings
that you want to make optional QPP contributions on. (You must first complete Part 2.)

Part 1 – Determine the number of months for the QPP contributions calculation
Enter "12" on line A below unless any of the following conditions apply:
a) You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A
b) You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped receiving
a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line A
c) The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died,
on line A
If more than one condition above applies to you, calculate the number of months based on the combined conditions and
enter the result on line A.
Enter the number of months that QPP applied in 2023. 12 A

Use the number of months from line A of Part 1 to determine your prorated maximum QPP pensionable earnings and
maximum basic QPP exemption on the table below.

Monthly proration table for 2023

Number Maximum QPP Maximum basic Number Maximum QPP Maximum basic
of months pensionable earnings QPP exemption of months pensionable earnings QPP exemption
1 $5,550.00 $291.67 7 $38,850.00 $2,041.67
2 $11,100.00 $583.33 8 $44,400.00 $2,333.33
3 $16,650.00 $875.00 9 $49,950.00 $2,625.00
4 $22,200.00 $1,166.67 10 $55,500.00 $2,916.67
5 $27,750.00 $1,458.33 11 $61,050.00 $3,208.33
6 $33,300.00 $1,750.00 12 $66,600.00 $3,500.00

5005-S8 E (23) (Ce formulaire est disponible en français.) Page 1 of 5

 Protected B when completed
Part 2 – Calculating your QPP contributions on employment income
Enter your maximum QPP pensionable earnings from the monthly proration
table on the previous page using the number of months from line A of Part 1. (maximum $66,600) 66,600 00 1

Total QPP pensionable earnings:

Enter the total from box 26 of all of your T4 slips (maximum $66,600 per slip)
(if box 26 is blank, enter the amount from box 14). 50329 41,238 54 2
Enter whichever is less: amount from line 1 or line 2. 41,238 54 3
Enter your maximum basic QPP exemption from the monthly proration
table on the previous page using the number of months from line A of Part 1. (maximum $3,500) – 3,500 00 4
Earnings subject to QPP contributions:
Line 3 minus line 4 (if negative, enter "0") (maximum $63,100) = 37,738 54 5
Actual total contributions on QPP pensionable earnings:
Enter the total QPP contributions deducted from box 17 of all of your T4 slips. 50330 2,415 18 • 6
Actual base contributions on QPP pensionable earnings:
Amount from line 6 2,415 18 × 84.375% = – 2,037 81 7
Actual enhanced contributions on QPP pensionable earnings:
Line 6 minus line 7 = 377 37 8
Required base contributions on QPP pensionable earnings:
Amount from line 5 37,738 54 × 5.4% = (maximum $3,407.40) 2,037 88 9
Required enhanced contributions on QPP pensionable earnings:
Amount from line 5 37,738 54 × 1% = (maximum $631.00) + 377 39 10
Total required contributions on QPP pensionable earnings:
Line 9 plus line 10 = 2,415 27 11

Enter the amount from line 6. 2,415 18 12

Enter the amount from line 11. – 2,415 27 13
Line 12 minus line 13 (if negative, enter "0") (1) = 0 00 14

If you are self-employed or want to make optional QPP contributions on other earnings, continue at Part 4.
If your earnings subject to contributions are from employment only, claim the deduction and tax credit as follows:
• Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 7 or line 9
• Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 8 or line 10
• See line 452 of the Revenu Québec Guide to the Income Tax Return if the amount from line 14 is positive
If you are completing Part 4 and calculate that your self-employment income and other earnings subject to contributions
(line 21 of Part 4) are "0," report your QPP contributions as noted above.

(1) Ifthis amount is negative, you may be able to make additional QPP contributions. See line 445 of the Revenu Québec Guide
to the Income Tax Return.

5005-S8 E (23) Page 2 of 5

 Protected B when completed
Part 3 – QPP contributions on self-employment income and other earnings only
(no employment income)
Net business income (2)
(amount from line 27 of Schedule L of your Revenu Québec Income Tax Return; if negative, enter "0") 50371 1
Income you want to make optional contribution on
(amount from line 3 of work chart 445 of your Revenu Québec Income Tax Return) 50373 + 2
QPP pensionable earnings:
Line 1 plus line 2 (maximum $66,600) (3) = 3
Basic exemption (maximum $3,500) (3) – 4
Line 3 minus line 4 (if negative, enter "0") (maximum $63,100) = 5
QPP contribution rate × 12.8% 6
Line 5 multiplied by the percentage from line 6 = 7
Deduction and tax credit for QPP contributions on self-employment income
and other earnings
Required base contributions on QPP pensionable earnings:
Amount from line 7 × 84.375% = – 8
Required enhanced contributions on QPP pensionable earnings:
Line 7 minus line 8 = 9
Tax credit for base QPP contributions on self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:
Amount from line 8 × 50% = + 10
Deduction for QPP contributions on self-employment income and other earnings:
Line 9 plus line 10
Enter this amount (in dollars and cents) on line 22200 of your return. = 11

Part 4 – QPP contributions on self-employment income and other earnings

when you have employment income
Net business income (2)
(amount from line 27 of Schedule L of your Revenu Québec Income Tax Return; if negative, enter "0") 50371 1
Income you want to make optional contributions on
(amount from line 3 of work chart 445 of your Revenu Québec Income Tax Return) 50373 + 2
Line 1 plus line 2 = 3
Enter the amount from line 6 of Part 2. Actual total QPP contributions 4
Enter the amount from line 14 of Part 2 if it is positive (if not, enter "0"). – 5
Line 4 minus line 5 (if negative, enter "0") = 6
Amount from line 6 × 15.625 = 7

(2) Ifapplicable, self-employment earnings should be prorated according to the number of months that QPP applied for
conditions a) and b) of line A in Part 1. Self-employment earnings are not prorated for condition c).
(3) Maximum QPP pensionable earnings and the basic exemption should be prorated according to the number of months
entered on line A of Part 1. See the monthly proration table on page 1 to find the amount that corresponds to the number
of months entered on line A of Part 1.

5005-S8 E (23) Page 3 of 5

 Protected B when completed
Part 4 – QPP contributions on self-employment income and other earnings
when you have employment income (continued)
QPP pensionable earnings:
Enter the amount from line 1 of Part 2. (maximum $66,600) 8
Basic exemption:
Enter the amount from line 4 of Part 2. (maximum $3,500) – 9
Line 8 minus line 9 (if negative, enter "0") (maximum $63,100) = 10
Enter the amount from line 7 of Part 4. – 11
Line 10 minus line 11 (if negative, enter "0") = 12
Enter whichever is less: amount from line 3 of Part 4 or line 12 above. 13
Amount from line 4 of Part 2 14
Amount from line 2 of Part 2 – 15
Line 14 minus line 15
(if negative, enter "0" on lines 16 and 20, and continue at line 21) = 16
Amount from line 3 of Part 4 17
Amount from line 10 above – 18
Line 17 minus line 18 (if negative, enter "0") =
Ż
– 19
Line 16 minus line 19 (if negative, enter "0") =
Ż
– 20
Earnings subject to contributions: line 13 minus line 20 (if the result is negative, enter "0"
and follow the instructions at the end of Part 2 to claim the deduction and tax credit for the
contributions on your employment income; if the result is positive, continue at line 22) = 21
Amount from line 21 × 12.8% = 22
Amount from line 14 of Part 2 (if positive) × 2 = – 23
Line 22 minus line 23 (if negative, show in brackets) = 24
If the amount from line 24 is negative, enter it as a positive amount. 25

Deductions and tax credits for QPP contributions

Tax credit for base QPP contributions through employment income:
Enter the amount from line 7 of Part 2. 2,037 81 26
Enter the amount from line 9 of Part 2. – 2,037 88 27
Line 26 minus line 27 (if negative, enter "0") = 0 00 28

Enter whichever is less: amount from line 26 or line 27.

Enter this amount (in dollars and cents) on line 30800 of your return. 2,037 81 29

Deduction for QPP enhanced contributions on employment income:

Enter the amount from line 8 of Part 2. 377 37 30
Enter the amount from line 10 of Part 2. – 377 39 31
Line 30 minus line 31 (if negative, enter "0") = 0 00 32

Enter whichever is less: amount from line 30 or line 31.

Enter this amount (in dollars and cents) on line 22215 of your return. 377 37 33

5005-S8 E (23) Page 4 of 5

 Protected B when completed
Part 4 – QPP contributions on self-employment income and other earnings
when you have employment income (continued)
If the amount from line 24 of the previous page is:
• negative, complete Part 4a below
• positive, complete Part 4b below
• "0," enter the amount from line 28 of the previous page on line 31000 of your return (in dollars and cents)
and enter the amount from line 32 of the previous page on line 22200 of your return (in dollars and cents)

Part 4a – Amount from line 24 is negative

Amount from line 25 of the previous page × 50% = 34
Amount from line 34 × 84.375% = – 35
Line 34 minus line 35 = 36
Enter the amount from line 28 of the previous page. 37
Enter the amount from line 35. – 38
Tax credit for base QPP contributions on self-employment income and other earnings:
Line 37 minus line 38
Enter this amount (in dollars and cents) on line 31000 of your return. = 39

Enter the amount from line 32 of the previous page. 40

Enter the amount from line 36. – 41
Deduction for QPP contributions on self-employment income and other earnings:
Line 40 minus line 41
Enter this amount (in dollars and cents) on line 22200 of your return. = 42
Part 4b – Amount from line 24 is positive
Enter the amount from line 24 of the previous page. 43
Amount from line 43 × 84.375% = – 44
Line 43 minus line 44 = 45
Amount from line 44 × 50% = + 46
Line 45 plus line 46 = 47
Enter the amount from line 28 of the previous page. 48
Enter the amount from line 46. + 49
Tax credit for base QPP contributions on self-employment income and other earnings:
Line 48 plus line 49
Enter this amount (in dollars and cents) on line 31000 of your return. = 50
Enter the amount from line 32 of the previous page. 51
Enter the amount from line 47. + 52
Deduction for QPP contributions on self-employment income and other earnings:
Line 51 plus line 52
Enter this amount (in dollars and cents) on line 22200 of your return. = 53

See the privacy notice on your return.

5005-S8 E (23) Page 5 of 5

 Protected B when completed
2023
Employee Overpayment of Employment Insurance Premiums
Complete this form to calculate any overpayment of employment insurance (EI) premiums paid through employment.
To receive a refund of any overpayment, the amount of the EI overpayment has to be more than $1.
If you have self-employment and other eligible earnings and you entered into an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, complete
Schedule 13 before completing this form.
Do not complete this form if you were a resident of Quebec on December 31, 2023, and have to complete Schedule 10
(parts B and C) because you are reporting employment income earned outside Quebec.

Calculating your employment insurance overpayment

Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) (1) 41,238 54 1
Total self-employment and other earnings eligible for the EI program for access to EI special benefits + 2
Line 1 plus line 2 (maximum $61,500) = 41,238 54 3
Total premiums deducted:
Residents of other than Quebec (box 18 and box 55 of your T4 slips) (2)
Quebec residents (box 18 of your T4 slips) 523 72 4
Total premiums payable (if applicable):
Residents of other than Quebec (amount from line 9 of Schedule 13)
Quebec residents (amount from line 10 of Schedule 13) + 5
523 72 523 72
Ż
Line 4 plus line 5 = 6
Amount from line 3 41,238 54 – $2,000 = (if negative, enter "0") – 39,238 54 7
Line 6 minus line 7 (if negative, enter "0") = 0 00 8
Total premiums deducted from line 4 above 523 72 9
Required premiums:
Residents of other than Quebec
Amount from line 1 × 1.63% = (maximum $1,002.45) 10
Residents of Quebec
Amount from line 1 41,238 54 × 1.27% = (maximum $781.05) 523 73 11
Enter the amount from line 10 or line 11, whichever applies. – 523 73 12
Line 9 minus line 12 (if negative, enter "0") = 0 00 13
Enter whichever is more: amount from line 8 or line 13. 0 00 14

Employment insurance overpayment:

Enter whichever is less: amount from line 9 or line 14.
If this amount is more than $1, enter it on line 45000 of your return. 0 00 15
Non-refundable tax credit for employment insurance premiums through employment:
Enter whichever amount is the least: line 7, line 9 or line 12.
Enter this amount on line 31200 of your return and on line 58300 of your Form 428, if applicable. (3) 523 72 16
(1) If you have no self-employment earnings and your total EI insurable earnings on your T4 slips are less than $2,000,
enter "0". However, if you have self-employment earnings and have an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits,
enter the total EI insurable earnings from your T4 slips.
(2) If you received EI-exempt employment income (box 28 of your T4 slip) and there is an amount in box 55 of your T4 slip,
do not claim the amount in box 55 on this line. In this case, contact Revenu Québec to get a refund of your provincial parental
insurance plan (PPIP) premiums paid. However, if you are an employee who controls more than 40% of a corporation's voting
shares and you have an agreement in 2023 with the Canada Employment Insurance Commission through Service Canada to
participate in the EI program for access to EI special benefits, claim the amount in box 55 on this line.
(3) We may adjust your claim if there is an amount on line 2 and the amount on line 3 is less than $2,033
($2,025 for residents of Quebec).
See the privacy notice on your return.

T2204 E (23) (Ce formulaire est disponible en français.) Page 1 of 1

 T P- 1 .D- V (2 023-12) 1 of 4

INCOME TA X RETURN 2023

AUTHORIZATION NUMBER RQ23-TP01
Use blue or black ink.
Information about you
(see the guide)
Last name
1 L E E
First name Date of birth
2 W O O Y E O N 6 1 9 8 8 1 0 2 5
Y Y Y Y M M D D

3 If this is your first Québec income tax return, check this box.
Language of communication
4 Sex 1 male 2 ✔ female 5 (if this is your first Québec income tax return) 1 French 2 English
Apartment Street number Street name, PO box
7 2 2 1 4 2 3 0 0 R U E T U P P E R
City, town or municipality Province Postal code
8 M O N T R E A L Q C 9 H 3 H 0 B 9
We will send you text or email notifications regarding your file.
Enter the telephone number and/or email address we should use To consent to receiving correspondence online only, check box 10.2
on lines 10 and 10.1. See the guide. and enter your email address on line 10.1. See the guide.
Area code Telephone
10 Telephone (for texts) 10.2 Consent to receiving correspondence online only

10.1 Email address

Social insurance number If you entered a date on line 18, enter the income
11 9 5 9 1 0 8 3 7 4 you earned while you were not resident in Canada.
19 If you did not earn any income, enter 0. .
Your situation on December 31, 2023
(see the definition of “spouse on December 31, 2023,” at line 12 in the guide) Date of bankruptcy Period covered by the return
12 1 ✔ You did not have a spouse. 2 You had a spouse. (where applicable)
1 before the bankruptcy
21 2 0 2 3
M M D D 2 after the bankruptcy
If your situation (line 12) has changed Election concerning the calculation of QPP contributions on income
13 since 2022, enter the date of the change. 2 0 from self-employment (if you checked box 1). See the guide. ..................
Y Y M M D D
Tax residence status 22 If you are the beneficiary of a designated trust, see the guide.
If you were not resident in Québec on December 31, 2023,
state where (prov., terr. or country) If the above information
17 you were resident. See the guide. concerns a deceased person,
20 enter the date of death. 2 0
If you were resident in Canada for only part of the year, enter Y Y M M D D
your date of arrival your date of departure If you are filing one or more separate returns for the year of death,
18 2 0 2 0 23 check this box and see the guide.
Y Y M M D D Y Y M M D D

Reason for your arrival or departure (see the guide) 0 If you received or disposed of virtual currency (by selling,
24 transferring, exchanging, giving, etc.), check this box.
Information about your spouse on December 31, 2023
Last name
31
If your spouse earned income
from self-employment
First name or received an RL-29 slip,
32 50 check this box.

36 Date of birth Your spouse’s net income (see the guide).

Y Y Y Y M M D D 51 If your spouse had no income, enter 0. .
If your spouse died in 2023, Tax residence status
37 enter the date of death. 2 0 2 3 If your spouse was not resident in Québec on December 31, 2023,
M M D D
state where (prov., terr. or country) he or she was resident.
41 Social insurance number 52 See line 17 in the guide.

I301 ZZ 73514849
Keep this form for your files. Prescribed form
 T P- 1 .D- V (2 023-12) 2 of 4
Total income
If you held employment outside Canada, check this box. 94
If you held employment in Canada, outside Québec, check this box. 95

CPP contribution (see the guide) 96 . QPP contribution, RL-1 slip, box B 98 2,415 . 18
Pensionable earnings (CPP) 96.1 . Pensionable salary or wages (QPP), RL-1 slip, box G
QPIP premium, RL-1 slip, box H 97 203. 64 (see the guide) 98.1 41,238 . 54
Commissions received, RL-1 slip, box M 100 . Taxable benefit, RL-1 slip, boxes G-1 and L-2 102 .

Employment income, RL-1 slip, box A 101 41,238 . 54

Correction of employment income, if you received an RL-22 slip (Work Chart 105) + 105 .
Other employment income (see the guide) Specify: 106 0
Premiums paid to a wage loss replacement plan 165 . + 107 .
Parental insurance benefits, RL-6 slip, box A + 110 .
Employment Insurance benefits, T4E slip + 111 .
Old Age Security pension (see the guide) + 114 .
QPP or CPP benefits, RL-2 slip, box C + 119 .
Payments from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or annuities + 122 .
Retirement income transferred by your spouse (see the guide) + 123 .
Dividends from taxable Actual amount of eligible dividends 166 .
Canadian corporations Actual amount of ordinary dividends 167 . Taxable amount + 128 .
Interest and other investment income + 130 .
Rental income.
Attach form TP-128-V or your financial statements. Gross income 168 . Net income + 136 .
Taxable capital gains (see the guide). Complete Schedule G. + 139 .
Support payments received (taxable amount) + 142 .
Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B + 147 .
Income replacement indemnities and net federal supplements Specify: 149 + 148 .

Other income CRSB, CRCB

(see the guide) or CWLB 169 . Specify: 153 + 154 .
Net business income (line 34 of Schedule L) + 164 .

Add lines 101 and 105 through 164. Total income = 199 41,238 . 54

Net income
Deduction for workers (see the guide) 201 1,315 . 00
Registered pension plan (RPP) deduction, RL-1 slip, box D + 205 0 . 00
Employment expenses and deductions Specify: 206 + 207 .

RRSP or PRPP/VRSP deduction HBP or LLP 212 . + 214 .

FHSA deduction + 215 .
Support payments made (deductible amount). See the guide.
Recipient’s social insurance number 224 + 225 .
Moving expenses. Complete form TP-348-V. + 228 .
Carrying charges and interest expenses (see lines 231 and 260 in the guide) + 231 .
Business investment loss. Complete form TP-232.1-V.
Total losses 233 . Allowable loss + 234 .
Deduction for residents of designated remote areas. Complete form TP-350.1-V. + 236 .
Deduction for exploration and development expenses + 241 0 . 00
Deduction for retirement income transferred to your spouse on December 31. Complete Schedule Q. + 245 .
Deduction for a repayment of amounts overpaid to you (see the guide) + 246 .
Deduction for QPP and CPP contributions and QPIP premiums Specify: 248.1 1 + 248 377 . 37
Other deductions (see the guide) Specify: 249 + 250 .
Carry-over of the adjustment of investment expenses (see the guide) + 252 .
Add lines 201 through 207, 214 through 231, and 234 through 252. Total deductions = 254 1,692 . 37 254 1,692 . 37
Subtract line 254 from line 199. = 256 39,546 . 17
Adjustment of investment expenses (see the guide). Complete Schedule N. + 260 .
Add lines 256 and 260.
If the result is negative, enter 0. Carry the result to page 3. Net income = 275 39,546 . 17

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 T P- 1 .D- V (2 023-12) 3 of 4

Taxable income
Amount from line 275 275 39,546 . 17
Adjustment of deductions (see the guide) Specify: 277 + 276 .
Universal Child Care Benefit and income from a registered disability savings plan (see the guide) + 278 .
Add lines 275 through 278. = 279 39,546 . 17
Deductions for strategic investments (see the guide) Specify: 286 287 .
Non-capital losses from other years Specify: 289.1 + 289 .
Net capital losses from other years (see line 276, point 9, and line 290 in the guide) + 290 .
Capital gains deduction (see the guide) + 292 .
Deduction for income situated on a reserve + 293 .
Deductions for certain income (see the guide) + 295 0 . 00
Miscellaneous deductions (see the guide) Specify: 296 + 297 .
Add lines 287 through 297. Total deductions = 298 0 . 00 298 0 . 00
Subtract line 298 from line 279. If the result is negative, enter 0. Taxable income = 299 39,546 . 17

Non-refundable tax credits

Basic personal amount 350 17,183 . 00
Adjustment for income replacement indemnities (see the guide) – 358 .
Subtract line 358 from line 350. = 359 17,183 . 00
Age amount, amount for a person living alone and amount for retirement income. Complete Schedule B. + 361 1,856 . 28
Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies. Complete Schedule A. + 367 .
Amount for a severe and prolonged impairment in mental or physical functions (see the guide) + 376 .
Add lines 359 through 376. = 377 19,039 . 28
× 14%
Multiply line 377 by 14%. = 377.1 2,665 . 50
Expenses for medical services not available in your area. Complete form TP-752.0.13.1-V 378 .
Medical expenses. Complete Schedule B. + 381 .
Interest paid on a student loan. Complete Schedule M. Amount claimed + 385 .
Add lines 378 through 385. = 388 .
× 20%
Multiply line 388 by 20%. = 389 . 389 .

Tax credit for volunteer firefighters and search and rescue volunteers (see the guide) Specify: 390.1 + 390 .
Tax credit for career extension (see the guide) + 391 .
Tax credit for recent graduates working in remote resource regions. Complete form TP-776.1.ND-V. + 392 .

Tax credits for donations and gifts (see the guide) Amount from line 1 of Work Chart 395 393 + . 395 .
Home buyers’ tax credit. Complete form TP-752.HA-V. + 396 .
Tax credit for union, professional or other dues 397.1 0 . 00 × 10% + 397 0 . 00
Tax credit for tuition or examination fees. Complete Schedule T. + 398 .
Tax credit for tuition or examination fees transferred by a child (see the guide) + 398.1 .
Add lines 377.1, 389 through 392, 395 through 397, 398 and 398.1. Non-refundable tax credits = 399 2,665 . 50

Income tax and contributions

Income tax on taxable income.
Complete Work Chart 401. If you must complete form TP-22-V or TP-25-V, check box 403. 403 401 5,536 . 46
Non-refundable tax credits (line 399) – 406 2,665 . 50
Subtract line 406 from line 401. If you must complete Part A of Schedule E, enter the amount from line 413 404
of Schedule E instead. If you are completing form TP-766.2-V, check box 404.
If you are completing Part 4 of form TP-766.2-V, check box 405. 405 = 413 2,870 . 96
Tax credit for contributions to authorized Québec political parties (Work Chart 414) 414 .
Dividend tax credit + 415 .
Tax credit for the acquisition of Capital régional et coopératif Desjardins shares, RL-26 slip, box B + 422 .
Tax credit for a labour-sponsored fund (see the guide) + 424 .
Add lines 414 through 424. = 425 . 425 .
Subtract line 425 from line 413. If the result is negative, see line 431 in the guide. = 430 2,870 . 96
Credits transferred from one spouse to the other (see the guide) – 431 .
Subtract line 431 from line 430, or enter the amount from line 18 in Part B of Schedule E.
If the result is negative, enter 0. Carry the result to page 4. = 432 2,870 . 96

I203 ZZ 73504851
 T P- 1 .D- V (2 023-12) 4 of 4
Amount from line 432 432 2,870 . 96
Annual registration fee for the enterprise register (see the guide) 437 2 2
Is the information in the enterprise register correct? 436 Yes No + 438 .
QPIP premium on income from self-employment or employment outside Québec. Complete Schedule R. + 439 .
Advance payments of tax credits, RL-19 slip, box A, B, C, D, G or H + 441 .
Special taxes and tax adjustment (see the guide) Specify: 442 + 443 0 . 00
QPP contribution on income from self-employment (Work Chart 445) 444 + 445 .
Contribution to the health services fund. Complete Schedule F. + 446 .
Premium payable under the Québec prescription drug insurance plan.
Complete Schedule K or enter the number corresponding to your situation in box 449. 449 1 4 + 447 .
Add lines 432 through 447. Income tax and contributions = 450 2,870 . 96

Refund or balance due

Québec income tax withheld at source,
as shown on your RL slips or other information slips 451 3,271 . 20
Amount from line 58 of your Schedule Q – 451.1 .
Subtract line 451.1 from line 451. = 451.2 3,271 . 20 451.2 3,271 . 20
Québec income tax withholding transferred by your spouse + 451.3 .
QPP or CPP overpayment + 452 .
Income tax paid in instalments + 453 .
Transferable portion of the income tax withheld for another province + 454 .
Tax credit for childcare expenses. Complete Schedule C. + 455 .
Tax credits respecting the work premium. Complete Schedule P. + 456 0 . 00
QPIP overpayment + 457 .
Tax credit for home-support services for seniors. Complete Schedule J. + 458 .
QST rebate for employees and partners + 459 .
Tax shield + 460 .
Other credits (see the guide) Specify: 461 + 462 .
Senior assistance tax credit + 463 .
Add lines 451.2 through 463. Income tax paid and other credits = 465 3,271 . 20
Financial compensation for home-support services (see the guide) + 466 .
Add lines 465 and 466. = 468 3,271 . 20 468 3,271 . 20
Subtract line 468 from line 450. = 470 -400 . 24
To find out how to register for direct deposit or update your direct deposit information,
see the guide. Refund
Amount from line 470, if it is negative 474 400 . 24
Refund transferred to your spouse. See the guide before entering an amount. – 476 .
Subtract line 476 from line 474. Refund = 478 400 . 24
Accelerated refund (see the guide) 480 . Balance due
Amount from line 470, if it is positive 475 .
Amount transferred by your spouse. See the guide before entering an amount. – 477 .
Subtract line 477 from line 475. You are not required to pay a balance of less than $2. Balance due = 479 .

For information on how to make your payment, see the instructions for line 479 in the guide. Amount paid 481 .

I certify that, in this return and the documents attached to it, the information about me is accurate and complete and fully discloses all of my income.
If I am entitled to a refund and entered an amount on line 476, I agree to have the amount applied to the payment of my spouse’s balance due (line 475 of
my spouse’s return).
If I entered an amount on line 123, it is because I have elected to add part of my spouse’s retirement income to my income.

Signature Date
Area code Telephone (home) Area code Telephone (work) Extension
498 5 1 4 3 8 6 5 9 3 9 499

We may compare the information in this return with information obtained from other sources or communicate it to other government departments and bodies.

© Revenu Québec

I204 ZZ 73504852
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S c he dul e B – F- V (2 023-12) 1 of 2
SCHEDU LE

Tax Relief Measures B

If you and your spouse on December 31, 2023, are both entering an amount on line 361, 381 or 462 of your respective returns,
you must each file your own Schedule B.

A Family income
Amount from line 275 of your return 10 3 9 5 4 6.1 7
Amount from line 275 of your spouse’s return (spouse on December 31, 2023) + 12 .
Add lines 10 and 12. Family income = 14 3 9 5 4 6.1 7

B Age amount, amount for a person living alone

and amount for retirement income
You are not entitled to any of these amounts if you had a spouse on December 31, 2023, and the amount on line 18 is more than $83,301,
or if you did not have a spouse on December 31, 2023, and the amount on line 18 is more than $59,867.

Amount from line 14 15 3 9 5 4 6. 1 7

– 16 3 8 9 4 5. 0 0
Subtract line 16 from line 15. If the result is negative, enter 0. = 18 6 0 1. 1 7

If, throughout 2023, you maintained and ordinarily lived in a dwelling in which you lived alone
or only with one or more individuals under the age of 18, or with one or more of your children, grandchildren
or great-grandchildren 18 or older who were full-time students pursuing vocational training at the secondary level
or post-secondary studies, enter $1,969. See line 361 in the guide. 20 1 9 6 9.0 0
Additional amount for a person living alone (single-parent family). See line 361 in the guide.
Social insurance number of the child 18 or older 21.1 + 21 .
If you were born before January 1, 1959, enter $3,614. + 22 .
If your spouse on December 31, 2023, was born before January 1, 1959, enter $3,614. + 23 .
If you entered an amount on line 122 or 123 of your return, complete the work chart below. + 27 .
If your spouse on December 31, 2023, entered an amount on line 122 or 123 of his or her return,
complete the work chart below. + 28 .
Add lines 20 through 28. = 30 1 9 6 9.0 0
Amount from line 18 6 0 1.1 7 × 18.75% – 31 1 1 2.7 2
Subtract line 31 from line 30.
If the result is negative, enter 0. Amount to which you or, if applicable, your spouse is entitled = 32 1 8 5 6.2 8
Amount claimed on line 361 of your spouse’s return (spouse on December 31, 2023) – 33 .
Subtract line 33 from line 32. Carry the result to line 361 of your return.
Age amount, amount for a person living alone and amount for retirement income = 34 1 8 5 6.2 8

Your spouse
WORK CHART – Amount for retirement income You
on December 31, 2023
Total of the amounts from lines 122 and 123 of your return 1 . .
Amount from line 1 transferred to an RRSP, a RRIF or a PRPP/VRSP,
or used to purchase an annuity (see line 250, point 4, in the guide) 2 . .
Deduction claimed on line 250, point 6, for a refund of unused contributions
to a PRPP/VRSP included in the amount on line 1 + 3 . .
Deduction claimed on line 293 for the amount on line 1 + 4 . .
Deduction claimed on line 297 (points 9 and 12) for the amount on line 1 + 5 . .
Retirement income transferred to your spouse (amount from line 245) + 6 . .
Add lines 2 through 6. = 7 . .

Subtract line 7 from line 1. 8 . .

× 1.25 1.25
Multiply line 8 by 1.25 (maximum $3,211).
Carry this amount to line 27 and/or line 28, as applicable. = 9 . .

Note: When life annuity payments made under a retirement compensation arrangement (line 154, point 3) are transferred between spouses, the amounts entered
on lines 123 and 245 of the return must not be included on lines 1 and 6 of the work chart.
Enclose
Enclose this schedule withthis
theschedule
documentswith
youyour return.
submit If you want
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I2B1 ZZ 73506649
Prescribed form B
 D1-V – Version 02 – 19 septembre 2023
S c he dul e B – F- V (2 023-12) 2 of 2

C Medical expenses
Medical expenses (see line 381 in the guide) 36 0.0 0
Family income (amount from line 14) 37 .
× 3%
Multiply line 37 by 3%. = 39 . 39 .

Subtract line 39 from line 36. If the result is negative, enter 0.

Carry this amount to line 381 of your return. Medical expenses = 40 .

Note: If you enter an amount on line 40, you may also be entitled to the refundable tax credit for medical expenses. See Part D below.

D Refundable tax credit for medical expenses

You can claim this tax credit if you meet all of the following conditions:
• You were resident in Québec on December 31, 2023.
• You were resident in Canada throughout 2023.
• You were 18 or older on December 31, 2023.
• Your work income (line 10 of the work chart under point 1 at line 462 in the guide) is $3,470 or more.

You are not entitled to this credit if the amount on line 14 is over $53,340.

Amount from line 40 above 41 .

Disability supports deduction
(see line 250, point 7, in the guide) + 42 . Maximum: $1,356
Add lines 41 and 42. = 43 . × 25% 44 .

Family income (amount from line 14) 45 .

– 46 2 6 2 2 0. 0 0
Subtract line 46 from line 45.
If the result is negative, enter 0. = 47 . × 5% 48 .

Subtract line 48 from line 44. If the result is negative, enter 0.

Carry this amount to line 462 of your return. Refundable tax credit for medical expenses = 50 .

E Independent living tax credit for seniors

You can claim this tax credit if you meet both of the following conditions:
• You were resident in Québec on December 31, 2023.
• You were 70 or older on December 31, 2023.
Expenses incurred for the purchase, lease and installation of eligible equipment
or fixtures (see the guide) 60 .
– 62 2 5 0. 0 0
Subtract line 62 from line 60. If the result is negative, enter 0. = 64 . 64 .
Expenses incurred for one or more stays in a functional rehabilitation transition unit (see the guide) + 66 .
Add lines 64 and 66. = 67 .
× 20%
Multiply line 67 by 20%.
Carry the result to line 462 of your return. Independent living tax credit for seniors = 69 .

Enclose
Enclose this schedule withthis
theschedule with
documents youyour return.
submit If you want
to Revenu to keep
Québec. a copy
If you wantfortoyour
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a copysee
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your records, see the guide.

I2B2 ZZ 73506650
B
 D1-V – Version 2 – 19 septembre 2023
S c he dul e D – F- V (2 0 23-12) 1 of 2
SCHEDU LE

Solidarity Tax Credit D

IMPORTANT
• If, on December 31, 2023, you had a spouse who lived with you, only one of you can complete Schedule D. If your spouse did not live with you, you must
each complete a separate Schedule D.
• Complete this schedule based on your situation on December 31, 2023. Blue underlined terms are defined on the reverse. Be sure to read the definitions
before starting.
• In calculating the amount of your tax credit, we will take into account the number of children under 18 for whom you or your spouse received the family
allowance (information we obtain from Retraite Québec).

A Information about you

Date of birth
Last name Y Y Y Y M M D D

1 L E E 6 1 9 8 8 1 0 2 5
First name Social insurance number
2 W O O Y E O N 11 9 5 9 1 0 8 3 7 4
Did you live alone in a dwelling throughout 2023?
(You are considered to have lived alone if everyone you lived with was under 18.) 12 ✔ Yes No
Is the address of your principal residence (where you ordinarily live) on December 31, 2023, the same as the address
on page 1 of your income tax return? 13 ✔ Yes No
If it is different, enter it below.
Apartment Street number Street name
14 2 2 1 4 2 3 0 0 R U E T U P P E R
City, town or municipality Province Postal code
15 M O N T R E A L Q C 16 H 3 H 0 B 9

If, on December 31, 2023, you were a tenant or subtenant of your place of residence, complete lines 32 and 33.
If you were the owner, complete lines 35 and 36 (if your residence was located in a territory where municipal tax bills are not issued, complete lines 32 and 33).
If none of these situations apply, go to Part B.

Tenant Dwelling number (box A of the RL-31 slip issued in your name)
or subtenant 32 0 0 C D 1 – E 7 5 3 5 – 0 0 F 8 8
(If you did not receive an RL-31 slip, see the text under “Important” on the reverse.)
Number from box B of the RL-31 slip issued in your name 33 1
Owner Roll number or cadastral designation (the “numéro matricule” or “désignation cadastrale”) shown on your municipal tax bill
35
Number of owners living in your dwelling 36

B Information about your spouse (Complete this part only if you had a spouse on December 31, 2023.)

On December 31, 2023, were you living with your spouse? 40 Yes No

If, on December 31, 2023, your spouse was a tenant or subtenant of your place of residence, complete lines 44 and 46.
If he or she was the owner, complete lines 50 and 52 (if your residence was located in a territory where municipal tax bills are not issued, complete lines 44 and 46).
If none of these situations apply, do not complete any of lines 44 through 52.

Spouse who Dwelling number (box A of the RL-31 slip issued in your spouse’s name)
is a tenant 44 – –
or subtenant (If your spouse did not receive an RL-31 slip, see the text under “Important” on the reverse.)
Number from box B of the RL-31 slip issued in your spouse’s name 46

Spouse who Roll number or cadastral designation (the “numéro matricule” or “désignation cadastrale”) shown on your municipal tax bill
is the owner 50
Number of owners living in your dwelling 52
Enclose
Enclose this schedule withthis
theschedule with
documents youyour return.
submit If you want
to Revenu If you
to keep
Québec. wantfortoyour
a copy keeprecords,
a copysee
forthe
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guide.

I3D1 ZZ 73516849
Prescribed form D
 D1-V – Version 03 – 25 oct. 2023
S c he dul e P – F- V (2 023-12) 1 of 2
SCHEDU LE

Tax Credits Respecting the Work Premium P

Before completing this schedule, read the eligibility requirements for the work premium, the adapted work premium and the supplement to the work
premium in the instructions for line 456 in the guide.

If you would like to receive the tax shield, check box 5.

5
See the eligibility requirements at line 460 in the guide. .....................................................................................................................

Your spouse
A Work income You
on December 31, 2023
Amount from line 101 of your return, plus the amount from line 105 if it is positive,
minus the amount from box 211 of your RL-1 slip, if applicable 10 . 30 .
Amount from line 107 of the return + 12 . + 32 .
Net amount of research grants (see line 154, point 3(j), in the guide) + 13 . + 33 .
Total of lines 22 through 26 of Schedule L. Do not include losses. + 14 . + 34 .
Wage Earner Protection Program (WEPP) payments (line 154, point 12) + 15 . + 35 .
Add lines 10 through 15 and, if applicable, lines 30 through 35. = 18 . = 38 .
Amount entitling you to a deduction on line 293 of your return
for any of the above sources of income – 22 . – 42 .
Subtract line 22 from line 18 and, if applicable,
subtract line 42 from line 38. Work income = 29 . = 49 .

B Information about a designated dependent child

Last name
50

If applicable, enter the last name and first name of the designated dependent child First name
(see the definition at line 456 in the guide).

Child’s social insurance number 51

C Family income
Amount from line 275 of your return 52 .
Amount from line 275 of your spouse’s return (spouse on December 31, 2023) + 53 .
Add lines 52 and 53.
Family income = 54 .

D Supplement to the work premium

(for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program)
56 2 0 0.0 0
Total number of months in box V of your RL-5 slip 57
Number of months in 2023 for which you meet the requirements for claiming
the supplement to the work premium (see the guide) 58
Number from line 57 or line 58, whichever is less × 59
Multiply line 56 by line 59.
Carry the result to line 88. = 60 .

Continued on the next page.

Enclose
Enclose this schedule withthis
the schedule
documentswith
youyour return.
submit If you want
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I2P1 ZZ 73508049
Prescribed form P
 D1-V – Version 03 – 25 oct. 2023
S c he dul e P – F- V (2 023-12) 2 of 2
E Work premium and adapted work premium
Complete column 1.
Also complete column 2 if you or, if applicable, your spouse on December 31, 2023:
• received, in 2023 or in any of the preceding five years, an allowance under the Social Solidarity Program or the Basic Income Program because
of a severely limited capacity for employment; or
• was entitled, in 2023, to the amount for a severe and prolonged impairment in mental or physical functions (see line 376 in the guide).

Individual with a spouse on December 31, 2023 1 2

Work premium Adapted work premium
Add lines 29 and 49. 64 . 64 .

66 1 8 3 3 8. 0 0 66 2 5 1 9 8. 0 0
Amount from line 64 or line 66, whichever is less 68 . 68 .
– 70 3 6 0 0. 0 0 – 70 1 2 0 0. 0 0
Subtract line 70 from line 68. If the result is negative, enter 0. = 72 . = 72 .
If you designated a dependent child on line 50, enter 25%. Otherwise, enter 11.6%. × 74 . %
If you designated a dependent child on line 50, enter 20%. Otherwise, enter 13.6%. × 75 . %
Multiply line 72 by line 74 or line 75 (as applicable). = 76 . = 76 .

Amount from line 54 78 . 78 .

– 80 1 8 3 3 8. 0 0 – 80 2 5 1 9 8. 0 0
Subtract line 80 from line 78. If the result is negative, enter 0. = 82 . = 82 .
× 10% × 10%
Multiply line 82 by 10%. = 83 . = 83 .

Subtract line 83 from line 76. If the result is negative, enter 0. = 84 . = 84 .

Amount from line 84 in column 1 or column 2, whichever is greater 85 .

Amount on line 89 of your spouse’s Schedule P (spouse on December 31, 2023) – 86 .
Subtract line 86 from line 85. Carry the result to line 89 below. = 87 .

Individual without a spouse on December 31, 2023 1 2

Work premium Adapted work premium
Amount from line 29 64 . 64 .

66 1 1 8 4 2. 0 0 66 1 6 6 5 4. 0 0
Amount from line 64 or line 66, whichever is less 68 . 68 .
– 70 2 4 0 0. 0 0 – 70 1 2 0 0. 0 0
Subtract line 70 from line 68. If the result is negative, enter 0. = 72 0 . 0 0 = 72 .
If you designated a dependent child on line 50, enter 30%. Otherwise, enter 11.6%. × 74 1 1 .6 %
If you designated a dependent child on line 50, enter 25%. Otherwise, enter 13.6%. × 75 . %
Multiply line 72 by line 74 or line 75 (as applicable). = 76 0 . 0 0 = 76 .

Amount from line 54 78 . 78 .

– 80 1 1 8 4 2. 0 0 – 80 1 6 6 5 4. 0 0
Subtract line 80 from line 78. If the result is negative, enter 0. = 82 0. 0 0 = 82 .
× 10% × 10%
Multiply line 82 by 10%. = 83 0 . 0 0 = 83 .

Subtract line 83 from line 76. If the result is negative, enter 0. = 84 0 .0 0 = 84 .

Amount from line 84 in column 1 or column 2, whichever is greater. Carry the result to line 89 below. 87 0.0 0

F Tax credits respecting the work premium

Amount from line 60 88 .
Amount from line 87 + 89 0.0 0
Add lines 88 and 89.
Carry the result to line 456 of your return. Tax credits respecting the work premium = 90 0.0 0

Enclose
Enclose this schedule withthis
theschedule with
documents youyour return.
submit If you want
to Revenu to keep
Québec. a copy
If you wantfortoyour
keeprecords,
a copysee
forthe guide.
your records, see the guide.

I2P2 ZZ 73508050
P