2025 Personal Tax Credits Return

Last name Full Legal Name per Government ID

First name and initial(s) Full Legal Name per Government ID

Date of birth YYYY/MM/DD

Employee number

Address (street, unit, city)

Postal code

For non-residents only – Country of permanent residence

Social insurance number

1. Basic personal amount – Every resident of Canada can enter a basic personal amount of $16,129. However, if your net income from all sources will be greater than $177,882 and you enter $16,129, you may have an amount owing on your income tax and benefit return at the end of the tax year. If your income from all sources will be greater than $177,882, you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2025 Personal Tax Credits Return, and enter the calculated amount here.
2. Canada caregiver amount for infirm children under age 18 – Only one parent may claim $2,687 for each infirm child born in 2008 or later who lives with both parents throughout the year. If the child does not live with both parents throughout the year, the parent who has the right to claim the 'Amount for an eligible dependant' on line 8 may also claim the Canada caregiver amount for the child.
3. Age amount – If you will be 65 or older on December 31, 2025, and your net income for the year from all sources will be $45,522 or less, enter $9,028. You may enter a partial amount if your net income for the year will be between $45,522 and $105,709. To calculate a partial amount, fill out the line 3 section of Form TD1-WS.
4. Pension income amount – If you will receive regular pension payments from a pension plan or fund (excluding Canada Pension Plan, Quebec Pension Plan, Old Age Security, or Guaranteed Income Supplement payments), enter $2,000 or your estimated annual pension income, whichever is less.
5. Tuition (full time and part time) – Fill in this section if you are a student at a university or college, or an educational institution certified by Employment and Social Development Canada, and you will pay more than $100 per institution in tuition fees. Enter the total tuition fees that you will pay if you are a full-time or part-time student.
6. Disability amount – If you will claim the disability amount on your income tax and benefit return by using Form T2201, Disability Tax Credit Certificate, enter $10,138.
7. Spouse or common-law partner amount – Enter the difference between the amount on line 1 (line 1 plus $2,687 if your spouse or common-law partner is infirm) and your spouse's or common-law partner's estimated net income for the year if both of the following conditions apply You are supporting your spouse or common-law partner who lives with you Your spouse or common-law partner's net income for the year will be less than the amount on line 1 (line 1 plus $2,687 if your spouse or common-law partner is infirm ) In all cases, go to line 9 if your spouse or common-law partner is infirm and has a net income for the year of $28,798 or less.
8. Amount for an eligible dependant – Enter the difference between the amount on line 1 (line 1 plus $2,687 if your eligible dependant is infirm) and your eligible dependant's estimated net income for the year if all of the following conditions apply: You do not have a spouse or common-law partner, or you have a spouse or common-law partner who does not live with you and who you are not supporting or being supported by You are supporting the dependant who is related to you and lives with you The dependant's net income for the year will be less than the amount on line 1 (line 1 plus $2,687 if your dependant is infirm and you cannot claim the Canada caregiver amount for infirm children under 18 years of age for this dependant) In all cases, go to line 9 if your dependant is 18 years or older, infirm, and has a net income for the year of $28,798 or less.
9. Canada caregiver amount for eligible dependant or spouse or common-law partner – Fill out this section if, at any time in the year, you support an infirm eligible dependant (aged 18 or older) or an infirm spouse or common-law partner whose net income for the year will be $28,798 or less. To calculate the amount you may enter here, fill out the line 9 section of Form TD1-WS.
10. Canada caregiver amount for dependant(s) age 18 or older – If, at any time in the year, you support an infirm dependant age 18 or older (other than the spouse or common-law partner or eligible dependant you claimed an amount for on line 9 or could have claimed an amount for if their net income were under $16,129) whose net income for the year will be $20,197 or less, enter $8,601. You may enter a partial amount if their net income for the year will be between $20,197 and $28,798. To calculate a partial amount, fill out the line 10 section of Form TD1-WS. This worksheet may also be used to calculate your part of the amount if you are sharing it with another caregiver who supports the same dependant. You may claim this amount for more than one infirm dependant age 18 or older.
11. Amounts transferred from your spouse or common-law partner – If your spouse or common-law partner will not use all of their age amount, pension income amount, tuition amount, or disability amount on their income tax and benefit return, enter the unused amount.
12. Amounts transferred from a dependant – If your dependant will not use all of their disability amount on their income tax and benefit return, enter the unused amount. If your or your spouse's or common-law partner's dependent child or grandchild will not use all of their tuition amount on their income tax and benefit return, enter the unused amount.
13. TOTAL CLAIM AMOUNT – Add Lines 1 to 12. Your employer or payer will use this amount to determine the amount of your tax deductions.

Filling out Form TD1

Fill out this form only if any of the following apply:

• you have a new employer or payer and you will receive salary, wages, commissions, pensions, employment insurance benefits,
  or any other remuneration
• you want to change amounts you previously claimed (for example, the number of your eligible dependants has changed)
• you want to claim the deduction for living in a prescribed zone
• you want to increase the amount of tax deducted at source

Sign and date it, and give it to your employer or payer. If you do not fill out this form, your tax deductions will only include the basic personal amount, estimated by your employer or payer based on the income they pay you.

More than one employer or payer at the same time

If you have more than one employer or payer at the same time and you have already claimed personal tax credit amounts on another Form TD1 for 2025, you cannot claim them again. If your total income from all sources will be more than the personal tax credits you claimed on another Form TD1, check this box, enter "0" on Line 13 and do not fill in Lines 2 to 12.NoYes

Total income less than total claim amount

Tick this box if your total income for the year from all employers and payers will be less than your total claim amount on line 13. Your employer or payer will not deduct tax from your earnings.NoYes

Non-residents (Only fill in if you are a non-resident of Canada.)

Yes (Fill out the previous page.)
No (Enter "0" on Line 13, and do not fill in Lines 2 to 12 as you are not entitled to the personal tax credits.) Call the international tax and non-resident enquiries line at 1-800-959-8281 if you are unsure of your residency status.

Provincial or territorial personal tax credits return

You also have to fill out a provincial or territorial TD1 form if your claim amount on line 13 is more than $16,129. Use the Form TD1 for your province or territory of employment if you are an employee. Use the Form TD1 for your province or territory of residence if you are a pensioner. Your employer or payer will use both this federal form and your most recent provincial or territorial Form TD1 to determine the amount of your tax deductions.

Deduction for living in a prescribed zone

You may claim any of the following amounts if you live in the Northwest Territories, Nunavut, Yukon, or another prescribed northern zone for more than six months in a row beginning or ending in 2025:

$11.00 for each day that you live in the prescribed northern zone $22.00 for each day that you live in the prescribed northern zone if, during that time, you live in a dwelling that you maintain, and you are the only person living in that dwelling who is claiming this deduction Employees living in a prescribed intermediate zone can claim 50% of the total of the above amounts. For more information, go to canada.ca/taxes-northern-residents

Deduction for living in a prescribed zone

Additional tax to be deducted

You may want to have more tax deducted from each payment, especially if you receive other income, including non-employment income such as CPP or QPP benefits, or old age security pension. By doing this, you may not have to pay as much tax when you file your income tax and benefit return. To choose this option, state the amount of additional tax you want to have deducted from each payment. To change this deduction later, fill out a new Form TD1.

Additional tax to be deducted

Forms and publications

To get our forms and publications, go to canada.ca/cra-forms-publications or call 1-800-959-5525.

Name It is a serious offence to make a false return.

Date *