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Estegassy, Eric

The document is a T1 2023 Income Tax and Benefit Return form for a Canadian resident named Eric Estegassy. It includes sections for personal identification, income reporting, net income calculations, and federal tax calculations. Specific details such as income sources, deductions, and tax obligations are outlined for the tax year 2023.

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Eric
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© © All Rights Reserved
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0% found this document useful (0 votes)
15 views77 pages

Estegassy, Eric

The document is a T1 2023 Income Tax and Benefit Return form for a Canadian resident named Eric Estegassy. It includes sections for personal identification, income reporting, net income calculations, and federal tax calculations. Specific details such as income sources, deductions, and tax obligations are outlined for the tax year 2023.

Uploaded by

Eric
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 77

Canada Revenue Agence du revenu T1 2023

Agency du Canada

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


QC 7
Identification
First name Last name Social insurance Marital status on
ERIC ESTEGASSY number (SIN) December 31, 2023:
281 416 099 1 Married
Mailing address (apartment - number, street)
319-4039 BLVD DES SOURCES Date of birth 2 Living common-law
(Year Month Day)
PO Box RR 1978-02-22 3 Widowed
If this return is for 4 X Divorced
City Prov./Terr. Postal code a deceased person,
DOLLARD DES ORMEAUX QC H9B 2A3 enter the date of death 5 Separated
(Year Month Day) 6 Single
Email address

By providing an email address, you are registering to receive


email notifications from the CRA and agree to the Terms of Your language of correspondence: X English
use. To view the Terms of use, go to
canada.ca/cra-email-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
Québec in 2023 for income tax purposes, (Month Day)
Your current province or territory of residence if it is different than enter your date of entry:
your mailing address above:
If you ceased to be a resident
Province or territory where your business had a permanent of Canada in 2023 for income
establishment if you were self-employed in 2023: tax purposes, enter your (Month Day)
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 X 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 X 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 X 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
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
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 73,736 19 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 286 21 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. 74,022 40 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
Add lines 22 to 26. Net self-employment income 0 00 27
Line 21 plus line 27 74,022 40 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
Add lines 29 to 31 (see line 25000 in Step 4). 14700 32
Line 28 plus line 32 Total income 15000 74,022 40 33

5005-R E (23)
Page 3 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Protected B when completed
Step 3 - Net income
Enter the amount from line 33 of the previous page. 74,022 40 34
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) 20600 7,694 00
Registered pension plan (RPP) deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700 2,098 37 35
RRSP deduction (see Schedule 7 and attach receipts) 20800 650 00 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) 22215 631 00 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
Add lines 35 to 53. 23300 3,379 37 3,379 37 54
Line 34 minus line 54 (if negative, enter "0") Net income before adjustments 23400 70,643 03 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 70,643 03 57

5005-R E (23)
Page 4 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Protected B when completed
Step 4 - Taxable income
Enter the amount from line 57 of the previous page. 70,643 03 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 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
Add lines 59 to 67. 25700 68
Line 58 minus line 68 (if negative, enter "0") Taxable income 26000 70,643 03 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 Line 26000 is Line 26000 is
more more more
Line 26000 is than $53,359 than $106,717 than $165,430 Line 26000 is
$53,359 or but not more but not more but not more more than
less than $106,717 than $165,430 than $235,675 $235,675
Amount from line 26000 70,643 03 70
Line 70 minus line 71 - - 53,359 00 - 106,717 00 - 165,430 00 - 235,675 00 71
(cannot be negative) = 0 00 = 17,284 03 = = = 72
Line 72 multiplied by the x 15 % x 20.5 % x 26 % x 29 % x 33 % 73
percentage from line 73 = = 3,543 23 = = = 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 = = 11,547 08 = = = 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 $8,396) 30100 78
Spouse or common-law partner amount (complete Schedule 5) 30300 79
Amount for an eligible dependant (complete Schedule 5) 30400 80
Canada caregiver amount for spouse or common-law partner or eligible dependant age 18 or older
(complete Schedule 5) 30425 81
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 82
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 x$ 2,499 = 30500 83
Add lines 77 to 83. 15,000 00 84

5005-R E (23)
Page 5 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
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 3,407 40 86
on self-employment income and other earnings 31000 87
Employment insurance premiums:
through employment (maximum $781.05) 31200 781 05 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 360 66 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
Add lines 86 to 99. 5,917 11 5,917 11 100
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 101
Add lines 85, 100 and 101. 20,917 11 102
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. 20,917 11 105
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. 20,917 11 110
Medical expenses for self, spouse or common-law partner
and your dependent children under 18 years of age 33099 111
Amount from line 23600 70,643 03 x 3% = 2,119 29 112
Enter whichever is less: $2,635 or the amount from line 112. 2,119 29 113
Line 111 minus line 113 (if negative, enter "0") 114
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 115
Line 114 plus line 115 33200 116
Line 110 plus line 116 33500 20,917 11 117
Federal non-refundable tax credit rate 15 % 118
Line 117 multiplied by the percentage from line 118 33800 3,137 57 119
Donations and gifts (complete Schedule 9) 34900 68 01 120
Line 119 plus line 120 Total federal non-refundable tax credits 35000 3,205 58 121

5005-R E (23)
Page 6 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Protected B when completed

Part C - Net federal tax


Enter the amount from line 76. 11,547 08 122
Federal tax on split income (TOSI) (complete Form T1206) 40424 123
Line 122 plus line 123 40400 11,547 08 124
Amount from line 35000 3,205 58 125
Federal dividend tax credit (use Federal Worksheet) 40425 126
Minimum tax carryover (complete Form T691) 40427 127
Add lines 125 to 127. 3,205 58 3,205 58 128
Line 124 minus line 128 (if negative, enter "0") Basic federal tax 42900 8,341 50 129
Federal surtax on income earned outside Canada (complete Form T2203) 130
Line 129 plus line 130 8,341 50 131
Federal foreign tax credit (complete Form T2209) 40500 132
Line 131 minus line 132 8,341 50 133
Recapture of investment tax credit (complete Form T2038(IND)) 0 00 134
Line 133 plus line 134 8,341 50 135
Federal logging tax credit 0 00 136
Line 135 minus line 136 (if negative, enter "0") Federal tax 40600 8,341 50 137
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
Add lines 138 to 140. 41600 141
Line 137 minus line 141 (if negative, enter "0") 41700 8,341 50 142
Advanced Canada workers benefit (ACWB) (complete Schedule 6) 41500 143
Special taxes 41800 144
Add lines 142 to 144. Net federal tax 42000 8,341 50 145

Step 6 - Refund or balance owing


Amount from line 42000 8,341 50 146
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 8,341 50 150

5005-R E (23)
Page 7 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Protected B when completed

Step 6 - Refund or balance owing (continued)


Enter the amount from line 150 of the previous page. 8,341 50 151
Total income tax deducted
43700 7,020 18 152
Tax transfer for residents of Quebec 43800 153
Line 152 minus line 153 43850 7,020 18 7,020 18 154
Refundable Quebec abatement :
Amount from line 42900 8,341 50 X 16.50% = 44000 1,376 35 155
Employment insurance (EI) overpayment 45000 156
Amount from line 31210 - 157
Net EI overpayment
Line 156 minus line 157 (if negative, enter "0") 45100 = 158
Refundable medical expense supplement (use Federal Worksheet) 45200 159
Canada workers benefit (CWB) (complete Schedule 6) 45300 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 X 25 00 % = 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
Add lines 154, 155, and 158 to 170. Total credits 48200 8,396 53 8,396 53 171
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 (55 03) 172

Refund 48400 55 03 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 X Yes 2 No
Sign here
It is a serious offence to make a false return.
EFILE number (if applicable): 48900 K7933

Telephone number: (514) 566-2855 Name of tax professional:


Date: 2024-03-21 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


48700 48800
this area.

5005-R E (23)
Page 8 of 8
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
T1-2023 Schedule 7
RRSP, PRPP, and SPP Contributions, and Transfers,
and HBP and LLP Activities Protected B
when completed
Complete parts A, B, C, and D of this schedule if any of the following conditions apply to you:
You will not be deducting all of the unused registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), or specified
pension plan (SPP) contributions that you previously reported and are available to deduct on your 2023 return, as shown on your latest notice
of assessment or reassessment, or Form T1028, Your RRSP Information for 2023
You will not be deducting all of the RRSP, PRPP or SPP contributions you made from March 2, 2023, to February 29, 2024, on your 2023
return
You have transferred to your RRSP, PRPP, or SPP certain amounts that you included in your income for 2023
You are designating contributions made to your RRSP, PRPP, or SPP as a 2023 repayment under the Home Buyers' Plan (HBP) or the
Lifelong Learning Plan (LLP)
You want to claim the full amount of RRSP, PRPP or SPP contributions you made (including any unused RRSP, PRPP or SPP contributions)
on line 20800 of your return and you reported employer PRPP contributions on line 20810 of your return

Complete Part E if you withdrew funds from your RRSP in 2023 under the HBP or the LLP.
Complete Part F if you will be the beneficiary of income that was contributed to an amateur athlete trust in 2023 and you want that income to be
used to calculate your RRSP deduction limit.
If none of the situations for parts A to F above apply to you, do not complete this schedule. Instead, enter your total contributions made to your
RRSP, PRPP or SPP, or your spouse's or common-law partner's RRSP or SPP, for 2023 on line 20800 of your return.
Attach a copy of this schedule to your paper return. Also attach your official receipts for all amounts that you contributed to an RRSP, PRPP or
SPP from March 2, 2023, to February 29, 2024, including those you are not deducting on your 2023 return and those you are designating as
HBP or LLP repayments.
Generally, your SPP and PRPP contributions are subject to the same rules as RRSP contributions and should be included on this schedule.
For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

5000-S7 E (23) (Ce formulaire est disponible en français.)


Page 1 of 4
Protected B when completed

Part A – RRSP, PRPP and SPP contributions


Complete this part to calculate your total contributions.
Enter, on lines 2 and 3 below, all contributions you made for the dates specified even if you are not designating or deducting them on your
2023 return. Otherwise, the Canada Revenue Agency may reduce or disallow your claim for these contributions on your return for a future
year
Include on lines 2 and 3 amounts transferred to your RRSP, PRPP or SPP (also see line 24640 in Part C) and contributions you are
designating as a repayment under the HBP or the LLP (Part B)
Do not include any of the following amounts on lines 2 and 3:
unused RRSP, PRPP or SPP contributions you made after March 1, 2023, that were refunded to you or your spouse or common-law
partner in 2023
all or part of the contributions you made to your RRSP or an RRSP for your spouse or common-law partner less than 90 days before
either of you withdrew funds from that RRSP under the HBP or the LLP. For more information, go to canada.ca/home-buyers-plan or
canada.ca/lifelong-learning-plan.
your employer’s contributions to your PRPP as reported on line 20810 of your return
any payment directly transferred to your RRSP, PRPP or SPP if you did not receive an information slip or if it is shown in box 35 of your
T4RSP or T4RIF slips
the part of an RRSP withdrawal that you recontributed to your RRSP and deducted on line 23200 of your return. This would have
happened if you withdrew more RRSP funds than necessary in error to get past service benefits under a registered pension plan (RPP)
the excess part of a direct transfer of a lump-sum payment from your RPP to an RRSP, a PRPP or a registered retirement income fund
(RRIF) that you withdrew and are including on line 12900 or line 13000 and deducting on line 23200 of your 2023 return
contributions made from exempt earnings (see Form RC383, Tax-Exempt Earned Income and Contributions for a Pooled Registered
Pension Plan)

Enter your unused RRSP contributions previously reported and available to deduct for 2023 as shown on your
latest notice of assessment or reassessment, or Form T1028 for 2023
(unused RRSP contributions also include your unused PRPP and SPP contributions). 1
Enter contributions made to your RRSP, SPP or PRPP or to your
spouse's or common-law partner's RRSP or SPP from March 2, 2023,
to December 31, 2023 (attach all receipts). 550 00 2
Enter contributions made to your RRSP, SPP or PRPP or to your
spouse's or common-law partner's RRSP or SPP from January 1, 2024,
to February 29, 2024 (attach all receipts). + 100 00 3
Line 2 plus line 3 24500 = 650 00 + 650 00 4
Line 1 plus line 4
Enter this amount on line 6 of the next page. Total contributions = 650 00 5

5000-S7 E (23) Page 2 of 4


Protected B when completed

Part B – Repayments under the HBP and the LLP


If you withdrew funds from your RRSP under the HBP or the LLP before 2022, you may have to make a repayment to your RRSP,
PRPP or SPP for 2023. Your 2023 minimum required repayment is shown on your latest notice of assessment or reassessment or,
Form T1028 for 2023.
Complete lines 7 and 8 below if you are designating contributions made from January 1, 2023, to February 29, 2024, to your own RRSP,
PRPP or SPP as a 2023 repayment under the HBP or the LLP. If you designate less than the minimum required repayment amount for 2023,
report the difference on line 12900 of your return.
Do not include any of the following amounts on lines 7 and 8:
any amount you deducted or designated on your 2022 return as a repayment or that was refunded to you
any contributions or transfers you will be including on line 15 or line 18 in Part C
If you are not required to make a repayment under the HBP or the LLP, enter "0" on line 9 and continue at line 10.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.
Total contributions from line 5 of the previous page 650 00 6
Contribution designated as a repayment under the HBP 24600 7
Contribution designated as a repayment under the LLP 24620 + 8
Line 7 plus line 8 Total repayments under the HBP and the LLP = - 9

Line 6 minus line 9 Contributions available to deduct = 650 00 10

Part C – RRSP deduction


Complete this part to calculate your RRSP deduction on line 20800 of your return.
Note: You may not have reported income that you received in a previous year on your return for that year. If reported, that income
may give you more room to contribute to an RRSP, PRPP or SPP in later years. To ensure your RRSP deduction limit is up
to date and maximized, file your return for that year and report the income.
Enter your RRSP deduction limit for 2023 as shown on your latest notice of assessment or
reassessment, or Form T1028 for 2023. 13,110 00 11
Enter your 2023 employer PRPP contributions from line 20810 of your return. - 12
Line 11 minus line 12 = 13,110 00 13
Contributions available to deduct from line 10 above 650 00 14
(1)
Transfers 24640 - 15
Line 14 minus line 15 = 650 00 16
Enter whichever is less: amount from line 13 or line 16. 650 00 17
Enter your RRSP, PRPP or SPP contributions you are deducting for 2023
(cannot be more than the amount on line 17). + 650 00 18
Line 15 plus line 18 = 650 00 19
Enter whichever is less: amount from line 10 or line 19.
Enter this amount on line 20800 of your return. RRSP deduction 650 00 20

(1) You may have reported income on line 11500, line 12900 or line 13000 of your 2023 return. If you transferred certain types of this income
to your RRSP, PRPP or SPP on or before February 29, 2024, you can claim the same amount on line 24640 as a transfer. Claiming the
transfer ensures that your RRSP deduction limit is not reduced by that amount. For more information about amounts you can transfer,
see Guide T4040.

5000-S7 E (23) Page 3 of 4


Protected B when completed

Part D – Unused RRSP contributions available to carry forward


Enter your contributions available to deduct from line 10 of the previous page. 650 00 21
Enter your RRSP deduction from line 20 of the previous page. - 650 00 22
Your unused contributions available
Line 21 minus line 22 to carry forward to a future year = 0 00 23
Your unused RRSP contributions previously reported and available to deduct for 2024 will be shown on your 2023 notice of assessment

Part E – 2023 withdrawals under the HBP and LLP


Complete this part if you withdrew funds from your RRSP under the HBP or LLP in 2023.
For more information on the HBP, go to canada.ca/home-buyers-plan.
For more information on the LLP, go to canada.ca/lifelong-learning-plan.
HBP: Amount from box 27 from all of your 2023 T4RSP slips 24700 24
Tick this box if the address on page 1 of your return is the same as the
address of the home you purchased under the HBP. 25900 25
LLP: Amount from box 25 from all of your 2023 T4RSP slips 26300 26
Tick this box to designate your spouse or common-law partner as the student
you withdrew the funds for under the LLP. You can only make this designation on the
return for the year you make your first withdrawal under the LLP. If you do not tick this
box, you will be considered the student for LLP purposes. 26400 27

Part F – 2023 contributions to an amateur athlete trust


Complete this part to report qualifying performance income (generally endorsement income, prize money or income from public
appearances received by an amateur athlete) contributed in 2023 to an amateur athlete trust. This income qualifies as earned
income when calculating the RRSP deduction limit of the trust's beneficiary.
Enter the amount of income that was contributed to an amateur athlete trust in 2023. 26700 28

See the privacy notice on your return.

5000-S7 E (23) Page 4 of 4


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 66,600 00 2

Enter whichever is less: amount from line 1 or line 2. 66,600 00 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) = 63,100 00 5

Actual total contributions on QPP pensionable earnings:


Enter the total QPP contributions deducted from box 17 of all of your T4 slips. 50330 4,038 40 6
Actual base contributions on QPP pensionable earnings:
Amount from line 6 4,038 40 x 84 3750 % = - 3,407 40 7
Actual enhanced contributions on QPP pensionable earnings:
Line 6 minus line 7 = 631 00 8

Required base contributions on QPP pensionable earnings:


Amount from line 5 63,100 00 x 5 40 % = (maximum $3,407.40) 3,407 40 9
Required enhanced contributions on QPP pensionable earnings:
Amount from line 5 63,100 00 x 1 00 % = (maximum $631) + 631 00 10
Total required contributions on QPP pensionable earnings:
Line 9 plus line 10 = 4,038 40 11

Enter the amount from line 6. 4,038 40 12


Enter the amount from line 11. - 4,038 40 13
Line 12 minus line 13 (if negative, enter "0") (1) = 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) If this 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 x 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 x %= - 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 x %= + 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 x = 7

(2) If applicable, 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") = - 19
Line 16 minus line 19 (if negative, enter "0") = - 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 x %= 22


Amount from line 14 of Part 2 (if positive) x = - 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. 26
Enter the amount from line 9 of Part 2. - 27
Line 26 minus line 27 (if negative, enter "0") = 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. 29
Deduction for QPP enhanced contributions on employment income:
Enter the amount from line 8 of Part 2. 30
Enter the amount from line 10 of Part 2. - 31
Line 30 minus line 31 (if negative, enter "0") = 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. 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 x %= 34
Amount from line 34 x %= - 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 x %= - 44
Line 43 minus line 44 = 45
Amount from line 44 x %= + 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


Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12

T1-2023 Schedule 9
Donations and Gifts
Protected B when completed
Complete this schedule to claim an amount on line 34900 of your return.
Include the eligible amount of all donations that you want to claim this year that you or your spouse or common-law partner made in 2023 or in
any of the previous five years (or the previous 10 years for ecological gifts made after February 10, 2014) that have not been claimed before.
You may have charitable donations on your T4, T4A, and T5013 slips.
Attach a copy of this schedule to your paper return.
For more information about donations and gifts, including gifts made to a charity in the United States, see Guide P113, Gifts and Income Tax.

Donations made to registered charities, registered Canadian amateur athletic associations, registered journalism
organizations, and registered housing corporations resident in Canada set up only to provide low-cost
housing for the aged 331 08 1
Donations made to government bodies (Government of Canada or of a province or territory,
registered municipalities in Canada, or registered municipal or public bodies performing a function
of government in Canada) 32900 + 2
Donations made to registered universities outside Canada 33300 + 3
Donations made to the United Nations and its agencies, as well as registered foreign charities that
have received a gift from the government of Canada 33400 + 4
Add lines 1 to 4. Total eligible amount of charitable donations = 331 08 5
Enter your net income from line 23600 of your return. 70,643 03 A x 75% = 52,982 27 6
Gifts of capital property that is depreciable property
(from Chart 2 in Guide P113) 33700 B
Gifts of capital property
(from Chart 1 in Guide P113) 33900 + C
Amount B plus amount C = D x 25% = + 7
Line 6 plus line 7 = 52,982 27 8
Enter whichever is less: amount A or line 8. Total donations limit = 52,982 27 9

Allowable charitable donations:


Enter whichever is less: amount from line 5 or line 9. 34000 331 08 10
Eligible amount of ecological gifts and cultural gifts (see Guide P113) 34200 + 11
Line 10 plus line 11 = 331 08 12
Enter whichever is less: amount from line 12 or $200. - 200 00 13
Line 12 minus line 13 = 131 08 14
Total ecological gifts made after February 10, 2014, and before 2016 included
in the amount on line 11 34210 - 15
Line 14 minus line 15 (if negative, enter "0") = 131 08 16
Enter your taxable income from line 26000 of your return. 70,643 03 17
Income threshold - 235,675 00 18
Line 17 minus line 18 (if negative, enter "0") = 19
Amount from line 14 - 131 08 E
Enter whichever is less: amount from line 16 or line 19. = F x 33% = + 20
Amount E minus amount F = 131 08 G x 29% = + 38 01 21
Amount from line 13 = 200 00 H x 15% = + 30 00 22
Add lines 20 to 22.
Enter this amount on line 34900 of your return. Donations and Gifts = 68 01 23

See the privacy notice on your return.

5000-S9 E (23) (Ce formulaire est disponible en français.) Page 1 of 1


Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Donations
Charitable donations
Charitable donations details
Name of organization QC Amount paid
FEDERATION CJA Yes 36 00
CONGREGATION OR SHALOM Yes 96 00
BONEI OLAM Yes 18 00
FRIENDS OF THE ISRAEL DEFENSE FORCES Yes 37 08
FRIENDS OF THE ISRAEL DEFENSE FORCES Yes 36 00
FRIENDS OF THE ISRAEL DEFENSE FORCES Yes 36 00
FEDERATION CJA Yes 72 00
Yes
Reported on slips Claim: Own slips
Total current year donations 331 08
Donations to U.S. organizations
Name of organization QC Amount paid Currency Exchange rate Amount paid (CAD)
Yes US Average 1.3497
Total current year donations <NIL>

Other gifts
Amount Currency Exchange rate Amount (CAD)
Donations made to government entities
Donations made to prescribed universities outside
Canada.
Donations made to the United Nations, its agencies, and
certain charitable organizations outside Canada.
Donations made to a registered museum or cultural organization.
A donation of food products (Farmers)
a gift of a public work of art which can be increased by 50%
a gift of a public work of art which can be increased by 25%
a gift of a work of art to a Québec museum (not included in Line 3 of schedule V)
a gift of a building situated in Québec for cultural purposes

Charitable donations summary


U.S. Canadian Total
Total current year donations 331 08
Other gifts
Unclaimed donations from 2019 - 2022
Unclaimed donations from 2018 + +
Total charitable donations A = = 331 08 331 08
Net income B 70,643 03
75% of line B C = = 52,982 27
Gifts of depreciable property D
Taxable capital gains minus capital gains
deduction on gifts of capital property E + +
Add lines D and E F = =
25% of line F G + +
Add lines C and G H = = 52,982 27
Allowable U.S. donations I -
Total donations limit J = = 52,982 27 52,982 27

Allowable charitable donations 331 08 331 08


(least of lines A, J or amount required to
reduce federal tax to zero)
Charitable donations available for carryforward

Page 1 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Donations
Charitable donations
Charitable donation carryforward - Canadian
Year Beginning balance Claimed in 2023 Ending balance
2018
2019
2020
2021
2022
2023
Totals

Cultural gifts carryforward


Year Beginning balance Claimed in 2023 Ending balance
2018
2019
2020
2021
2022
2023
Totals

Ecological gifts (post-February 10, 2014) carryforward


Year Beginning balance Claimed in 2023 Ending balance
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Totals

Page 2 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Canada Revenue Agence du revenue Protected B when completed
Agency du Canada

Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2023


Use this form if you had any investment income or investment expenses for 2023.
Your CNIL reduces the amount of your cumulative gains limit for the year and may affect the allowable amount of your capital gains deduction.
Even if you are not claiming a capital gains deduction in 2023, you should still complete this form if you had any investment income or expenses
in 2023.
Because the balance in your CNIL account represents a cumulative total, you may need this information in a future year. Keep a copy for your
records and attach another copy to your return.
For more information, call 1-800-959-8281.
Note
If, in 2023, you have capital gains other than from the disposition of qualified farm or fishing property, or qualified small business corporation
shares, first complete Chart A on page 3 of this form to determine if you have additional investment income to include when you calculate your
CNIL.
Part 1 - Investment expenses claimed on your 2023 return
Carrying charges and interest expenses (line 22100) 1
Net rental losses (line 12600) + 2
Limited or non-active partnership losses (line 12200) other than allowable capital losses + 3
Limited partnership losses of other years after 1985 (line 25100) + 4
50% of exploration and development expenses (line 22400) + 5
Any other investment expenses claimed in 2023 to earn property income:
Foreign non-business tax deductions
CCA claimed on certified films and videotapes (line 23200) +
Limited or non-active partnership farming losses +
Limited or non-active partnership fishing losses +
Other (specify) +
Total = 68080 + 6
Additional investment expenses: if you did not complete Chart A on page 3 of this form,
enter "0." Otherwise, enter whichever is less: the amount from line 14 in Chart A or from
line 25300 of your return. + 7
Add lines 1 to 7 Total investment expenses claimed in 2023 A

Part 2 - Investment income reported on your 2023 return


Investment income (lines 12000 and 12100) 286 21 8
Net rental income, including recaptured capital cost allowance (line 12600) + 9
Net income from limited or non-active partnership (line 12200) other than taxable capital
gains + 10
Any other property income reported in 2023:
Limited or non-active partnership farming income
Limited or non-active partnership fishing income +
Reported on T3 slips +
Withdrawals from AgriInvest Fund 2 +
CPP death benefit payments +
Annuity payments taxable under paragraph 56(1)(d)
minus the capital portion deducted under paragraph 60(a) +
Capital losses included in limited partnership losses of
other years (line 25100) +
Other (specify) +
Total = 68100 + 11
50% of income from the recovery of exploration and development expenses (line 13000) 68110 + 12
Additional investment income: if you did not complete Chart A on page 3 of this form,
enter "0". Otherwise, enter the amount from line 14 in Chart A. + 13
Add lines 8 to 13 Total investment income reported in 2023 286 21 B
Do not use this area
68130

T936 E (23) (Ce formulaire est disponible en français.)


Page 1 of 3
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Other investment expenses
Include:
repayments of inducements
repayments of refund interest
the uncollectible portion of proceeds from dispositions of depreciable property except passenger vehicles that cost
more than $30,000 for vehicles acquired prior to 2022, $34,000 for vehicles acquired in 2022 and $36,000 for
2023 and later years that were not, at any time, designated immediate expensing property
sale of agreement for sale, or mortgage or hypothecary claim included in proceeds of disposition in a previous
year under subsection 20(5)
foreign non-business tax under subsections 20(11) and 20(12)
life insurance premiums deducted from property income
capital cost allowance claimed on certified films and videotapes
farming or fishing losses claimed by a non-active partner or a limited partner

Do not include:
expenses incurred to earn business income
repayment of shareholders' loans deducted under paragraph 20(1)(j)
interest paid on money borrowed to:
i) buy an income averaging annuity contract
ii) pay a premium under a registered retirement savings plan
iii) make a contribution to a registered pension plan
iv) make a contribution to a deferred profit-sharing plan

Other property income


Include:
amounts from insurance proceeds for the recapture of capital cost allowance (other than amounts already included on line 9)
home insulation or energy conversion grants under paragraph 12(1)(u)
payments received as an inducement or reimbursement
income from the appropriation of property to a shareholder
farming and fishing income reported by a non-active or a limited partner
other income from a trust
allowable capital losses included in partnership losses of other years after 1985
amounts withdrawn from AgriInvest Fund 2
CPP or QPP death benefit payments reported on your T1 return

Do not include:
income amounts that relate to business income
payments received from an income averaging annuity contract
payments received from an annuity contract bought under a deferred profit-sharing plan
shareholders' loans included in income under subsection 15(2)

T936 E (23) Page 2 of 3


Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Protected B when completed

Part 3 - Cumulative net investment loss (CNIL)


Total investment expenses claimed in 2023 (line A in Part 1) 14
Total investment expenses claimed in previous years after 1987:
enter the amount from line 16 in Part 3 of Form T936 for 2022. If you did
not complete Form T936 for 2022, see note 1 below. + 15
Cumulative investment expenses (total of lines 14 and 15) = 16
Total investment income reported in 2023 (line B in Part 2) 286 21 17
Total investment income reported in previous years after 1987:
enter the amount from line 19 in Part 3 of Form T936 for 2022. If you did
not complete Form T936 for 2022, see note 2 below. + 18
Cumulative investment income (total of lines 17 and 18) 286 21 - 286 21 19
Cumulative net investment loss (CNIL)
Line 16 minus line 19 (if negative, enter "0") to December 31, 2023 = C
If you are claiming a capital gains deduction on your 2023 return, enter the amount from line C on line 28 of Form T657 for 2023.
Notes
1. To calculate your total investment expenses from previous years, complete Part 1 of Form T936 for each year from 1988 to 2022 in
which you had investment expenses (do not complete line 7 for 1988 to 1991). Add the amounts from line A and enter the total on line 15
above.
2. To calculate your total investment income from previous years, complete Part 2 of Form T936 for each year from 1988 to 2022 in which
you had investment income (do not complete line 13 for 1988 to 1991). Add the amounts from line B and enter the total on line 18 above.

Chart A
Enter the amount from line 19900 of Schedule 3 (if negative, show the amount in brackets).
If the amount on this line is "0", do not complete lines 2 to 13, and enter "0" on line 14. 1
Amount from line 10700 of Schedule 3 2
Amount from line 11000 of Schedule 3 + 3
Amount from line 12400 of Schedule 3 + 4
Add lines 2 to 4 (if negative, show the amount in brackets). = 5
If you reported an amount on line 19200 of Schedule 3, enter the amount from line 12 on
Form T2017. Otherwise, enter the amount from line 5 on line 7. + 6
Line 5 plus line 6 (if negative, enter "0") = 7

Amount from line 7 x 1/2 = - 8


Line 1 minus line 8 (if negative, enter "0"). If the amount on this line is "0", do not complete
lines 10 to 13, and enter "0" on line 14. If the amount on this line includes an amount from a
T3 slip, complete lines 10 to 12 below. Otherwise, enter "0" on line 13. = 9
Enter the amount from box 21 of all 2023 T3 slips. 68140 10
Enter the amount from box 30 of all 2023 T3 slips. - 11
Line 10 minus line 11 68150 = 12
Amount from line 12 x 1/2 = - 13
Line 9 minus line 13 (if negative, enter "0") Additional investment income = 14

See the privacy notice on your return.

T936 E (23) Page 3 of 3


2023 Slip Summary

NAME: ESTEGASSY, ERIC SIN: 281416099

T4 Slips - Feuillets T4 1 Total


Description BLANCHARD
VISION
CORP
Province of employment Québec
Employment income 14 73,736.19 73,736.19
QPP contributions 17 4,038.40 4,038.40
EI premiums 18 781.05 781.05
PPIP 55 360.71 360.71
RPP contributions 20 2,098.37 2,098.37
Pension adjustment 52 7,694.00 7,694.00
Income tax deducted 22 7,020.18 7,020.18
EI insurable earnings 24 61,500.00 61,500.00
CPP/QPP pensionable earnings 26 66,600.00 66,600.00
PPIP insurable earnings 56 73,007.81 73,007.81
Other taxable benefits 40 2,401.81 2,401.81

T5 Slips - Feuillets T5 1 2 Total


Description MANULIFE BANQUE
BANK POF ROYALE
CANADA
% reported by taxpayer 100.0 100.0
Interest from Canadian sources 13 192.31 93.90 286.21

RRSP Contributions - Cotisation versée au 1 2 Total


Description ROYAL ROYAL
BANK BANK
Contribution period January 1, March 2 to
2024 to December 31,
Own RRSPs 100.00 550.00 650.00
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
OtherCredits
Other credits
Basic personal amount - line 30000
If your net income at line 23600 of your return $165,430 or less, enter $15,000 on line 11 below.
If your net income is more than $235,675, enter $13,520.
Otherwise, complete the following calculation to determine how much to claim on line 30000 of your return.
Base amount 13,520 00 1
Supplement amount 1,480 00 2
Amount from line 23600 of your return 70,643 03 3
Income threshold - 165,430 00 4
Line 3 minus line 4 = 5
÷ 70,245 00 6
Line 5 divided by line 6 = 7
x 1,480 00 8
Line 7 multiplied by line 8 = - 9
Line 2 minus line 9 (if negative, enter "0") = 1,480 00 + 1,480 00 10
Line 1 plus line 10
Enter this amount on line 30000 of your return. (maximum $15,000) = 15,000 00 11
Volunteer firefighters’ amount – line 31220
Do you wish to claim this credit? Yes X No
Volunteer firefighters’ amount

Search and rescue volunteers’ amount – line 31240


Do you wish to claim this credit? Yes X No
Search and rescue volunteers’ amount

Home buyers' amount - line 31270


Do you qualify for the home buyers' amount? Yes X No
Home buyers' credit
Amount claimed by another individual

Home buyers' amount

Home Accessibility Expenses - line 31285


Complete this chart to calculate your eligible home accessibility expenses and you are claiming this credit.
For more information, go to line 31285 in the guide.
Date of Description Amount paid
sales slip Supplier or contractor (including all
or contract Name GST/HST No. applicable taxes)
(if applicable)
+

Total eligible expenses = 1

Enter whichever is less: amount from line 1 or $20,000. 2


Enter the amount claimed by other qualifying individuals and eligible individuals living
in the same eligible dwelling from line 31285 of their return.. - 3
Line 2 minus line 3
Enter this amount on line 31285 of your return. Home accessibility expenses = 4

Digital news subscription tax credit - line 31350


Total qualifying subscription expenses
Maximum

Total income tax deducted - line 43700

Page 1 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
T4 slips 7,020 18
T4A slips
T4A (OAS) slip
T4A (P) slip
T4A (RCA) slip
T4E slip
T4FHSA slip
T4RIF slips
T4RSP slips
T5013 slips
T1032 line P - Pension Transferee
Québec tax deducted (if not filing Québec return)

Subtotal 7,020 18
Less: T1032 line P - Pensioner
Total 7,020 18
Air quality improvement tax credit - line 47557
T5013 Box 238
Partner’s share from partnership letter
Air quality improvement tax credit allocated from partnerships

Page 2 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
OtherIncome
Other income
Interest and other investment income - line 12100
Specify:
MANULIFE BANK POF CANADA 192 31
BANQUE ROYALE 93 90

Income from foreign sources (specify):

Enter this amount on line 12100 of your return. 12100 286 21

Page 1 of 1
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
RRSP/PRPP
RRSP/PRPP deduction
RRSP contributions
Verify unused amount from Box B Notice of Assessment or enter it as 'Prior to 2023'.
Contributions made to
Description Contribution period Own RRSPs Spousal RRSPs
ROYAL BANK January 1, 2024 to February 29, 2024 100 00
ROYAL BANK March 2 to December 31, 2023 550 00
March 2 to December 31, 2023
Subtotal 650 00

PRPP Contributions
Employee Contributions
Made to
Description Contribution period
Own PRPP
January 1, 2023 to December 31, 2023
Subtotal

PRPP employer contributions: January 1, 2023 to December 31, 2023


(amount from your PRPP contribution receipts) - report on line 20810

Total RRSP/PRPP contributions


Contributions made to
Own RRSP/PRPP Spousal RRSPs
RRSP contributions 650 00
PRPP contributions
Subtotal 650 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/PRPP contributions 650 00

Saskatchewan Pension Plan (SPP) contributions


Contribution period Own SPP Spousal SPP
Prior to 2023 (amount C/F)
First 60 days of 2023 (amount C/F)
(Same rule as RRSP above)
March 2, 2023 to December 31, 2023
January 1, 2024 to February 29, 2024
Subtotal

Less: Non-deductible contributions


Refund of undeducted contributions included above

Total SPP contributions


RRSP/PRPP deduction limit 13,110 00
SPP deduction limit
Own SPP Spousal SPP
SPP deduction

RRSP/PRPP deduction limit


Option 1: Enter limit from 2022 Notice of (Re)Assessment 13,110
Option 2: Calculate the limit
2022 earned income X 18% A
Lesser of A or $30,780
Less: Pension adjustment from 2022 T4/T4A slips
2023 past service pension adjustment

Page 1 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
RRSP/PRPP
RRSP/PRPP deduction
Plus: 2023 pension adjustment reversal from T10 slip
Subtotal
Plus: Unused RRSP/PRPP deduction room from 2022
RRSP/PRPP deduction limit for 2023 13,110

RRSP/PRPP summary
2023 RRSP/PRPP deduction limit 13,110
Eligible income transferred to your RRSP/PRPP
Subtotal 13,110 13,110 B
RRSP/PRPP contributions to February 29, 2024 650 C
RRSP/PRPP deduction (lesser of lines B and C) 650 D
RRSP/PRPP contributions carried forward to 2024 (C - D)

SPP contributions carried forward

Page 2 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
RRSPLimit
RRSP deduction limit
2024 RRSP deduction limit
2023 earned income from line 25 below 73,736 x 18% 13,272 A
Lesser of A or $31,560 13,272
Less: 2023 pension adjustment 7,694
2024 past service pension adjustment
Plus: 2024 pension adjustment reversal from T10 slip
Subtotal 5,578
2023 RRSP deduction limit 13,110
Less: 2023 RRSP and SPP deduction 650
Contributions to foreign retirement plan (RC267/RC268/RC269)
Unused RRSP deduction room 12,460 12,460
2024 RRSP deduction limit 18,038
Less: RRSP contributions you made but did not deduct on your 2023 return
Additional RRSP contributions you can make and deduct on your 2024 return 18,038

2023 earned income


The line numbers in brackets below refer to the numbers on your 2023 return where you reported your income.
Employment earnings (lines 10100 and 10400) 73,736 1
Annual union, professional, or like dues (line 21200) that relate to
your employment earnings 2
Employment expenses (line 22900) that relate to your
employment earnings + 3
Add lines 2 and 3 = - 4
Line 1 minus line 4 (if negative, enter '0') = 73,736 73,736 5
Net income from a business you carried on alone or as an active partner (lines 13500 to 14300) + 6
Disability payments you received from the Canada or Quebec Pension Plan (line 11410) + 7
Royalties for a work or invention of which you were the author or inventor (line 10400) + 8
Net rental income from real property (line 12600) + 9
Support payments that you include in income for the year (line 12800) + 10
Net research grants you received (line 10400) + 11
Employee profit-sharing plan allocation (line 10400) + 12
Unemployment benefit plan payments (line 10400) + 13
Income contributed to an amateur athlete trust in 2023 + 14
Postdoctoral fellowship income (T4A box 210) + 15
Other income + 16
Add lines 5 to 16 = 73,736 17
Current-year loss from a business you carried on alone or as an active partner (lines 13500 to 14300) + 18
Amount included at line 6 above that represents the taxable portion of gains on the disposition of eligible capital
property + 19
Current-year rental loss from real property (line 12600) + 20
Support payments that you deduct for the year (line 22000) + 21
Other deductions + 22
Add lines 18 to 22 = 23
Earned income - Pre-bankruptcy + 24
2023 earned income (line 17 minus line 23 plus line 24) = 73,736 25

Page 1 of 1
SIN: 281416099 Name: ESTEGASSY, ERIC Date: 2024-03-21
EFILE#10020Info This return has not been selected for EFILE.
Notice S15 Please verify if the taxpayer opened an FHSA in 2023 and tick the box on Schedule 15 if applicable.
Notice T1206 If any income reported by taxpayer is taxable as 'split income', enter the details on Form T1206.
Notice T183 Paper notices has been selected and will only be mailed from the CRA if the taxpayer is not registered
for email notifications.
Notice OtherDeduct Taxpayer has investment income. Are there carrying charges or interest expenses that could be
deducted?
Notice TP1D Would you like to claim the solidarity tax credit?
Override Info EFILE this return? (ProFile: Yes)
Override T4/1 Box 56: PPIP insurable earnings for BLANCHARD VISION CORP (No difference)

Page 1 of 1
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
CarryFWD
Carryforward Summary
Beginning balance End balance
RRSP
RRSP deduction limit 13,110 00 18,038 00
FHSA
Losses
Business year-end changes
Capital gains
Capital gains deduction
Investment income claimed in prior years 286 21
Capital gains exemption available 500,000 00 500,000 00
Provincial amounts
Other unused amounts

Page 1 of 1
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Summary
2023 Tax Summary (Federal)
ERIC ERIC
Total income Non-refundable tax credits
Employment * 10100 73,736 Basic personal amount 30000 15,000
Old Age Security 11300 Age amount 30100
CPP/QPP benefits 11400 Spouse / eligible dependant * 30300
Other pensions 11500 Family caregiver amount 30500
Split-pension amount 11600 Infirm/caregiver * 30425
Universal Child Care Benefit 11700 CPP/QPP/PPIP/EI * 30800 4,549
Employment Insurance 11900 Volunteer firefighters' amount* 31220
Taxable dividends 12000 Canada employment amount 31260 1,368
Interest 12100 286 Home accessibility expenses 31285
Limited partnership 12200 Home buyers’ amount * 31270
RDSP 12500 Adoption expenses 31300
Rental 12600 Digital news subscription expenses 31350
Taxable capital gains 12700 Pension income amount 31400
Support payments 12800 Disability amount 31600
RRSP 12900 Transfers * 31800
Taxable first home savings Interest on student loans 31900
account (FHSA) income 12905 Tuition / education 32300
Taxable FHSA income – other 12906 Medical expenses 33200
Other * 13000 Subtotal 33500 20,917
Self-employment * 13500 Credit at 15% 33800 3,138
Workers' compensation and Donations and gifts 34900 68
social assistance 14700
Non-refundable tax credits 35000 3,206
Total income 15000 74,022 Total payable
Federal tax 40400 11,547
Net income Non-refundable tax credits 35000 3,206
RPP 20700 2,098 Dividend tax credit 40425
RRSP * 20800 650 Min. tax carry-over/other * 42600
FHSA deduction 20805 Basic federal tax 42900 8,342
Split-Pension Deduction 21000 Non resident surtax
Union and professional dues 21200 Foreign tax credits / other 40500
UCCB repayment 21300
Federal tax 40600 8,342
Child care expenses 21400
Political/inv. tax credit/other * 41000
Disability supports deduction 21500
Labour-sponsored tax credit 41400
Business investment loss 21700
Alternative minimum tax 41700
Moving expenses 21900
CWB Prepayment (RC210) 41500
Support payments 22000
Special Taxes 41800
Carrying charges and interest 22100
Net federal tax 42000 8,342
CPP/QPP/PIPP * 22200 631
CPP contributions payable 42100
Exploration and development 22400
EI self-employment 42120
Employment expenses 22900
Social benefits repayment 42200
Social benefits repayment 23500
Provincial/territorial tax 42800
Other deductions * 23100
Total payable 43500 8,342
Net income 23600 70,643 Total credits
Income tax deducted * 43700 7,020
Taxable income QC or YT abatement * 44000 1,376
Canadian Forces personnel 24400
CPP/EI overpayment * 44800
Security options deductions 24900
Medical expense supplement 45200
Other payments deduction 25000
CWB (Schedule 6) 45300
Losses of other years * 25100
Canada training credit (CTC) 45350
Capital gains deduction 25400 Multigenerational home renovation
Northern residents 25500 tax credit (MHRTC) 45355
Additional deductions 25600 Other credits * 45400
Taxable income 26000 70,643 GST/HST rebate 45700
School supply credit 46900
2024 Estimated ERIC Canadian journalism labour tax credit 47555
Return of Fuel Charge Proceeds
GST/HST credit to Farmers Tax Credit 47556
Canada Carbon Rebate Air quality improvement tax credit 47557
Child Tax Benefit Instalments 47600
RRSP contribution limit 18,038 00 Provincial tax credits 47900
* More than one line is considered Total credits 48200 8,397
Balance owing (refund) (55)
Combined balance (refund) (55)

Page 1 of 1
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
T1Summary
2023 Tax Return Summary
Taxpayer personal information Spousal information
SIN 281 416 099 SIN ___ ___ ___
Name ESTEGASSY, ERIC Name
Care of Birthdate
Street address 4039 BLVD DES SOURCES Apt # 319 Filing
P.O. Box, R.R.
Province of residence on 2023/12/31 Québec
City DOLLARD DES ORMEAUX
EFILE this return? Yes X No
Province QC
Is return discounted? Yes X No
Postal code H9B 2A3
Use preparer address for: Nothing
Home phone (514) 566-2855
Birthdate 1978-02-22
Marital status Divorced

Total income
Employment income (box 14 on all T4 slips) 10100 73,736 19
Interest and other investment income (Complete the Worksheet for the return) 12100 286 21
Total income 15000 74,022 40 74,022 40
Net income
Pension adjustment (box 52 on T4 slips, box 34 on T4A slips) 20600 7,694 00
Registered pension plan deduction (box 20 on T4 slips and box 32 on T4A slips) 20700 2,098 37
RRSP deduction /pooled registered pension plan (PRPP) deduction
(see Schedule 7 and attach receipts) 20800 650 00
Deduction for CPP or QPP enhanced contributions on employment income
(Complete Schedule 8 or get and complete Form RC381, whichever applies.) 22215 631 00
Add lines 20700 to 22400, 22900, 23100 et 23200. 23300 3,379 37 3,379 37
Net income 23600 70,643 03
Taxable income
Taxable income 26000 70,643 03
Non-refundable tax credits
Basic personal amount (maximum $15,000) 30000 15,000 00
CPP or QPP contributions through employment (maximum $3,407.40) 30800 3,407 40
Employment Insurance premiums (see the guide) (maximum $781.05) 31200 781 05
Provincial Parental Insurance Plan (PPIP) premiums paid
(amount from box 55 on all T4 slips) (maximum $449.54) 31205 360 66
Canada employment amount (see the guide) (maximum $1,368) 31260 1,368 00
Add lines 1 to 26 33500 20,917 11
Multiply the amount on line 26 by 15% = 33800 3,137 57
Donations and gifts 331 08 Credit 34900 68 01

Total federal non-refundable tax credits: 27 and 28. 35000 3,205 58


Refund or Balance owing
Net federal tax. 42000 8,341 50
Total payable 43500 8,341 50
Total income tax deducted (from all information slips) 43700 7,020 18
Line 43700 minus line 43800 43900 7,020 18
Refundable Québec abatement 44000 1,376 35
Total credits 48200 8,396 53 8,396 53
Total payable minus total credits (55 03)
Refund 48400 55 03
2024 Estimated
RRSP contribution limit 18,038 00

Page 1 of 1
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
Comparative
Comparative Tax Summary (Federal)

Page 1 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
2023 2022 2023 2022
Total income Non-refundable tax credits
Employment * 10100 73,736 Basic personal amount 30000 15,000
Old Age Security 11300 Age amount 30100
CPP/QPP benefits 11400 Spouse/eligible dependant * 30300
Other pensions 11500 Family caregiver amount 30500
Split-pension amount 11600 Infirm dependants 30425
Universal Child Care Benefit 11700 CPP/QPP/PPIP/EI * 30800 4,549
Employment Insurance 11900 Volunteer firefighters' amount* 31220
Taxable dividends 12000 Canada employment amount 31260 1,368
Interest 12100 286 Home accessibility expenses 31285
Limited partnership 12200 Home buyers/Home renovation * 31270
RDSP 12500 Adoption expenses 31300
Rental 12600 Digital news subscription
Taxable capital gains 12700 expenses 31350
Support payments 12800 Pension income amount 31400
RRSP 12900 Disability amount 31600
Taxable first home savings Transfers * 31800
account (FHSA) income 12905 Interest on student loans 31900
Taxable FHSA income – other 12906 Tuition/education 32300
Other * 13000 Medical expenses 33200
Self-employment * 13500 Subtotal 33500 20,917
Workers' compensation and Credit at 15% 33800 3,138
social assistance 14700 Donations and gifts 34900 68
Total income 15000 74,022 Non-refundable tax credits 35000 3,206
Total payable
Net income Federal tax 40400 11,547
RPP 20700 2,098 Non-refundable tax credits 35000 3,206
RRSP * 20800 650 Dividend tax credit 40425
FHSA deduction 20805 Min. tax carry-over/other * 42600
Split-Pension Deduction 21000 Basic federal tax 42900 8,342
Union and professional dues 21200 Non resident surtax
UCCB repayment 21300 Foreign tax credits/other 40500
Child care expenses 21400 Federal tax 40600 8,342
Disability supports deduction 21500 Political/inv. tax credit * 41000
Business investment loss 21700 Labour-sponsored tax credit 41400
Moving expenses 21900 Alternative minimum tax 41700
Support payments 22000 CWB (RC210) 41500
Carrying charges and interest 22100 Special Taxes 41800
CPP/QPP/PIPP * 22200 631 Net federal tax 42000 8,342
Exploration and development 22400 CPP contributions payable 42100
Employment expenses 22900 EI self-employment 42120
Social benefits repayment 23500 Social benefits repayment 42200
Other deductions * 23100 Provincial/territorial tax 42800
Net income 23600 70,643 Total payable 43500 8,342
Total credits
Taxable income
Income tax deducted * 43700 7,020
Canadian Forces Personnel 24400
QC or YT abatement * 44000 1,376
Security options deductions 24900
CPP/EI overpayment * 44800
Other payments deduction 25000
Medical expense supplement 45200
Losses of other years * 25100
CWB (Schedule 6) 45300
Capital gains deduction 25400
Canada training credit (CTC) 45350
Northern residents 25500
Multigenerational home
Additional deductions 25600 renovation tax credit (MHRTC) 45355
Taxable income 26000 70,643 Other credits 45400
GST/HST rebate 45700
2024 Estimated School supply credit 46900
GST/HST credit Canadian journalism labour tax credit 47555
Provincial tax credit Return of Fuel Charge Proceeds
Canada Carbon Rebate to Farmers Tax Credit 47556
Child Tax Benefit Air quality improvement tax credit
47557
RRSP contribution limit 18,038 00 Instalments 47600
* More than one line is considered Provincial tax credits 47900
Total credits 48200 8,397
Balance owing (refund) (55)

Page 2 of 2
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
5Year
5 Year Tax Summary (Federal)
2023 2022 2021 2020 2019
Total income
Employment * 10100 73,736
Old Age Security 11300
CPP/QPP benefits 11400
Other pensions 11500
Split-pension amount 11600
Universal Child Care Benefit 11700
Employment Insurance 11900
Taxable dividends 12000
Interest 12100 286
Limited partnership 12200
RDSP 12500
Rental 12600
Taxable capital gains 12700
Support payments 12800
RRSP 12900
Taxable first home savings account
(FHSA) income 12905
Taxable FHSA income – other 12906
Other * 13000
Self-employment * 13500
Workers' compensation
and social assistance 14700
Total income 15000 74,022
Net income
RPP 20700 2,098
RRSP * 20800 650
FHSA deduction 20805
Split-pension deduction 21000
Union and professional dues 21200
UCCB repayment 21300
Child care expenses 21400
Disability supports deduction 21500
Business investment loss 21700
Moving expenses 21900
Support payments 22000
Carrying charges and interest 22100
CPP/QPP/PPIP * 22200 631
Exploration and development 22400
Employment expenses 22900
Social benefits repayment 23500
Other deductions * 23100
Net income 23600 70,643
Taxable income
Canadian Forces personnel 24400
Security options deductions 24900
Other payments deduction 25000
Losses of other years * 25100
Capital gains deduction 25400
Northern residents 25500
Additional deductions 25600
Taxable income 26000 70,643

Page 1 of 3
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
2023 2022 2021 2020 2019
Non-refundable tax credits
Basic personal amount 30000 15,000
Age amount 30100
Spouse / eligible dependant * 30300
Infirm/caregiver * 30425
Family caregiver amount 30500
CPP/QPP/PPIP/EI * 30800 4,549
Volunteer firefighters' amount* 31220
Canada employment amount 31260 1,368
Home accessibility expenses 31285
Home buyers’ amount 31270
Adoption expenses 31300
Digital news subscription expenses 31350
Pension income amount 31400
Disability amount 31600
Transfers * 31800
Interest on student loans 31900
Tuition / education 32300
Medical expenses 33200
Subtotal 33500 20,917
Credit at 15% 33800 3,138
Donations and gifts 34900 68
Non-refundable tax credits 35000 3,206
Total payable
Non refundable tax credits 35000 3,206
Federal tax 40400 11,547
Dividend tax credit 40425
Min. tax carry-over/other * 42600
Basic federal tax 42900 8,342
Non resident surtax
Foreign tax credits / other * 40500
Federal tax 40600 8,342
Political/inv. tax credit/other * 41000
Labour-sponsored tax credit * 41400
Alternative minimum tax 41700
CWB (RC210) 41500
Special Taxes 41800
Net federal tax 42000 8,342
CPP contributions payable 42100
EI self-employment 42120
Social benefits repayment 42200
Provincial/territorial tax 42800
Total payable 43500 8,342

Page 2 of 3
Client: ESTEGASSY, ERIC SIN: 281 416 099 Printed: 2024/03/21 15:12
2023 2022 2021 2020 2019
Total credits
Income tax deducted * 43700 7,020
QC or YT abatement * 44000 1,376
CPP/EI overpayment * 44800
Climate action incentive
Medical expense supplement 45200
CWB (Schedule 6) 45300
Canada training credit (CTC) 45350
Multigenerational home renovation
tax credit (MHRTC) 45355
Other credits * 45400
GST / HST rebate 45700
School supply credit 46900
Canadian journalism labour tax credit 47555
Return of Fuel Charge Proceeds to
Farmers Tax Credit 47556
Air quality improvement tax credit 47557
Instalments 47600
Provincial tax credits 47900
Total credits 48200 8,397
Balance owing (refund) (55)
* More than one line is considered

Page 3 of 3
March 21, 2024

ERIC ESTEGASSY
319-4039 BLVD DES SOURCES
DOLLARD DES ORMEAUX, QC
H9B 2A3

Dear MR ESTEGASSY:

We enclose two copies of your 2023 federal income tax return. We have prepared your return based on the information
you provided to us. Please mail one copy of the return to Canada Revenue Agency (CRA) in the enclosed pre-addressed
envelope on or before April 30, 2024. The second copy is for your records.

Your return shows a refund of $55.03.

Please sign the following forms on your CRA copy of the return:
The certification section on the last page of the T1 return

Your RRSP deduction limit for 2024 is $18,038.

We enclose two copies of your 2023 TP1 income tax return. We have prepared your return based on the information you
provided to us. Please mail one copy of the return to Revenu Québec (RQ) in the enclosed pre-addressed envelope on or
before April 30, 2024. The second copy is for your records.

Your return shows a refund of $460.08.

Please sign the following forms on your RQ copy of the return:


TPF-1.W: Keying Summary

If you have any questions about your income tax return, please contact me at .

Sincerely yours,

Enclosure
T P- 1 .D- V (2 0 23-12) 1 of 4

INCOME TA X RETURN 2023


AUTHORIZATION NUMBER RQ23-TP03
Use blue or black ink.
Information about you
(see the guide)
Last name
1 ESTEGASSY
First name Date of birth
2 ERIC 6 1 9 7 8 0 2 2 2
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 (if this is your first Québec income tax return)
5 1 French 2 English
Apartment Street number Street name, PO box
7 319 4039 BLVD DES SOURCES
City, town or municipality Province Postal code
8 DOLLARD DES ORMEAUX Q C 9 H 9 B 2 A 3

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 2 8 1 4 1 6 0 9 9 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
M M D 2
D 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.
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.
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 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. 0
If your spouse died in 2023, Tax residence status
37 enter the date of death. 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
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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 4,038.40
Pensionable earnings (CPP) 96.1 Pensionable salary or wages (QPP), RL-1 slip, box G
QPIP premium, RL-1 slip, box H 97 360.71 (see the guide) 98.1 66,600.00
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 77,135.75


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 + 130 286.21
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 77,421.96
Net income
Deduction for workers (see the guide) 201 1,315.00
Registered pension plan (RPP) deduction, RL-1 slip, box D + 205 2,098.37
Employment expenses and deductions Specify: 206 + 207

RRSP or PRPP/VRSP deduction HBP or LLP 212 + 214 650.00


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
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 + 248 631.00
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 4,694.37 254 4,694.37
Subtract line 254 from line 199. = 256 72,727.59
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 72,727.59

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Taxable income
Amount from line 275 275 72,727.59
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 72,727.59
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
Miscellaneous deductions (see the guide) Specify: 296 + 297
Add lines 287 through 297. Total deductions = 298 298
Subtract line 298 from line 279. If the result is negative, enter 0. Taxable income = 299 72,727.59

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
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 17,183.00
× 14%
14
Multiply line 377 by 14%. = 377.1 2,405.62
Expenses for medical services not available in your area. Complete form TP-752.0.13.1-V 378
Medical expenses. Complete Schedule B. + 381 1,217.73
Interest paid on a student loan. Complete Schedule M. Amount claimed + 385
Add lines 378 through 385. = 388 1,217.73
× 20%
20
Multiply line 388 by 20%. = 389 243.55 389 243.55

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 395 393 331.08 + 395 71.46
Home buyers’ tax credit. Complete form TP-752.HA-V. + 396
Tax credit for union, professional or other dues 397.1 . 10% 
× 10 + 397
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 2,720.63

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 11,354.49
Non-refundable tax credits (line 399) – 406 2,720.63
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 8,633.86
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 8,633.86
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 8,633.86

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Amount from line 432 432 8,633.86
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
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 8,633.86

Refund or balance due


Québec income tax withheld at source,
as shown on your RL slips or other information slips 451 9,093.89
Amount from line 58 of your Schedule Q – 451.1
Subtract line 451.1 from line 451. = 451.2 9,093.89 451.2 9,093.89
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
QPIP overpayment + 457 0.05
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 9,093.94
Financial compensation for home-support services (see the guide) + 466
Add lines 465 and 466. = 468 9,093.94 468 9,093.94
Subtract line 468 from line 450. = 470 -460.08
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 474 460.08
Refund transferred to your spouse. See the guide before entering an amount. – 476
Subtract line 476 from line 474. Refund = 478 460.08
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 2024-03-21


Area code Telephone (home) Area code Telephone (work) Extension
498 5 1 4 5 6 6 2 8 5 5 499

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

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SCHEDULE

Tax Relief Measures


Authorization number: RQ23-TP03
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 72,727.59
Amount from line 275 of your spouse’s return (spouse on December 31, 2023) + 12
Add lines 10 and 12. Family income = 14 72,727.59

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 72,727.59


– 16 3 8 9 4 38,945.00
5. 0 0
Subtract line 16 from line 15. If the result is negative, enter 0. = 18 33,782.59

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 1,969.00
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 1,969.00
Amount from line 18 33,782.59 × 18.75% – 31 6,334.24
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
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

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 this schedule with your return. If you want to keep a copy for your records, see the guide.

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C Medical expenses
Medical expenses (see line 381 in the guide) 36 3,399.56
Family income (amount from line 14) 37 72,727.59
× 3%
3
Multiply line 37 by 3%. = 39 2,181.83 39 2,181.83
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 1,217.73

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 26,220.00
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 0 250.00
. 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 this schedule with your return. If you want to keep a copy for your records, see the guide.

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T SCHEDULE

Tax Credits for Donations and Gifts V


Authorization Number: RQ23-TP03

If the amounts you are claiming are all monetary donations made in 2023 to a donee listed on line 1 of this schedule and you are not claiming
the additional tax credit for a large cultural donation or the tax credit for cultural patronage, do not complete this schedule. Instead, complete
Work Chart 395. Be sure to read the information on pages 4 to 8 before completing this schedule.

A Tax credit for charitable donations and other gifts


Do not enter in Part A any donation for which you are claiming the tax credit for cultural patronage in Part C.
Enter the total eligible amount of donations and gifts covered in Part A that you made in previous years
and that you can carry forward to 2023 (you must include all the amounts used to calculate the total eligible amount
on the appropriate lines in Part A). 80

1 Charitable donations and gifts (see Table 1 on page 6)


Do not enter on lines 1 through 4 any donations or gifts covered on lines 5a, 6, 8, 10 or 12.
Eligible amounts of donations and gifts made to the following donees
(include eligible amounts from previous years that you can carry forward to 2023):
• registered charities, registered amateur athletic associations, recognized political education organizations
and registered journalism organizations 1 331.08
• the government of Canada, Québec or another province, and municipal or public bodies performing
a function of government in Canada + 2
• registered museums and registered cultural or communications organizations + 3
• the United Nations and its agencies, the Organisation internationale de la Francophonie and its subsidiary bodies,
and prescribed foreign universities + 4
Eligible amount of a charitable donation or gift (including any eligible amounts from previous years
that you can carry forward to 2023) that is one of the following:
• a donation of food products 5a × 1.50 5
• a gift of a public work of art, the eligible amount of which:
– can be increased by 50% 6 × 1.50 7
– can be increased by 25% 8 × 1.25 9
• a gift of a work of art to a Québec museum,
unless you entered this amount on line 8 10 × 1.25 11
• a gift of a building situated in Québec (and the land on which
it is located) for cultural purposes 12 × 1.25 13

Add lines 1 through 4, 5, 7, 9, 11 and 13.


Carry all or part of this amount to line 33. = 14 331.08

2 Gifts of cultural property, ecological gifts and gifts of musical instruments (see tables 2 and 3 on page 7)
Include on lines 21, 22 and 23 the eligible amounts from previous years that you can carry forward to 2023.
Total eligible amount of all gifts of cultural property, other than gifts covered on lines 25, 27 and 29 21
Total eligible amount of all ecological gifts + 22
Total eligible amount of all gifts of musical instruments + 23
Eligible amount of a gift of cultural property (including any eligible amounts from previous years
that you can carry forward to 2023) that is one of the following:
• a gift of a public work of art, the eligible amount of which:
– can be increased by 50% 25 × 1.50 26
– can be increased by 25% 27 × 1.25 28
• a gift of a work of art to a Québec museum,
unless you entered this amount on line 27 29 × 1.25 30

Add lines 21 through 23, 26, 28 and 30.


Carry all or part of this amount to line 34. = 31
Continued on the next page.
Enclose a copy of this schedule with your return.

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3 Calculating the credit


All or part of the amount from line 14 33 331.08
All or part of the amount from line 31 + 34
Add lines 33 and 34.
Carry the result to line 393 of your return. = 35 331.08
– 200.00
Amount from line 35 minus $200 = 35.1 131.08 35.1 131.08

Amount from line 299 of your return 35.2 72,727.59


– 119,910.00
Amount from line 35.2 minus $119,910.
If the result is negative, enter 0. = 35.3 35.3
Subtract line 35.3 from line 35.1.
If the result is negative, enter 0. = 35.4 131.08

Amount from line 35 or $200, whichever is less 36 200.00 × 20% 37 40.00


Amount from line 35.1 or line 35.3, whichever is less 37.1 × 25.75% 37.2
Amount from line 35.4 38 131.08 × 24% 39 31.46
Add lines 37, 37.2 and 39.
Carry the result to line 60. Tax credit for charitable donations and other gifts = 40 71.46

B Additional tax credit for a large cultural donation


If you claimed a tax credit for charitable donations and other gifts (Part A) for a monetary donation of at least $5,000 you made in one or more
instalments to an eligible donee, you can also claim the additional tax credit for a large cultural donation. Note, however, that you can only claim
this tax credit for one donation. If you claimed the credit for a year prior to 2023, you cannot enter an amount on line 41 below.

Registration number (or business number) of the donee


(shown on the receipt issued by the donee) 411

Eligible amount of the donation made in 2023 (minimum $5,000; maximum $25,000) 41

Eligible amount of a donation made in the period from 2019 to 2022 that you can carry forward to 2023 43

Amount from line 41 or line 43, as applicable 42 × 25% 44

Income tax on taxable income (amount from line 401 of your return) 45 11,354.49
Total of the amounts from
lines 378 and 381 of your return 1,217.73 × 20% 46 243.55
Total of the amounts from lines 377.1, 390, 391, 392, 396, 397 and 398.1
of your return + 47 2,405.62
Add lines 46 and 47. = 48 2,649.17 48 2,649.17
Subtract line 48 from line 45. = 49 8,705.32
Amount from line 44 or line 49, whichever is less.
Carry all or part of this amount to line 61.
Additional tax credit for a large cultural donation 50

Continued on the next page.

Enclose a copy of this schedule with your return.

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C Tax credit for cultural patronage


You cannot claim the tax credit for charitable donations and other gifts in Part A or the additional tax credit for a large cultural donation in Part B
for any donation you enter in Part C.
Registration number (or business number) of the donee
(shown on the receipt issued by the donee) 511

Registration number of the pledge (if applicable) 512

Eligible amount of a cultural patronage donation made in each of the years


from 2018 to 2022 that you can carry forward to 2023 513

Total of the following: the eligible amount of a cultural patronage donation made in 2023 (at least $25,000 if made
pursuant to a registered pledge; otherwise at least $250,000) plus the amount from line 513. 51
× 30%
Multiply line 51 by 30%.
Carry all or part of this amount to line 62. Tax credit for cultural patronage = 59

D Tax credits for donations and gifts


Amount from line 40 60 71.46
All or part of the amount from line 50 + 61
All or part of the amount from line 59 + 62
Add lines 60 through 62.
Carry the result to line 395 of your return. Tax credits for donations and gifts = 63 71.46

Enclose a copy of this schedule with your return.

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Information

Tax credit for charitable donations and other gifts If, after March 17, 2016, you donated food products that you
(Part A) processed, the eligible amount of the donation can be increased
by 50%, provided all of the following conditions were met at the time
You can claim a tax credit for charitable donations, gifts of cultural
of the donation:
property, ecological gifts and gifts of musical instruments that you
• You operated a food processing business.
made in the year, as well as for any part of such donations made in
the last five years that you have never used to calculate the tax credit. • The donation was made to a registered charity that was a member
You can carry the unused part of the eligible amount of the donation of the Food Banks of Quebec network (either a Moisson member
forward five years from the year of the donation (10 years for ecological or an associate member).
gifts made after February 10, 2014). • The donated food products were eligible food products.

Eligible food products


Donation of food products (line 5)
Milk, oil, flour, sugar, deep-frozen vegetables, pasta, prepared meals,
If, after March 26, 2015, you donated food products that you baby food and infant formula.
produced, the eligible amount of the donation can be increased
by 50%, provided all of the following conditions were met at the time
of the donation: Gift of a public work of art
• You were a recognized agricultural producer. (lines 6 through 10 or 25 through 29)
• The donation was made to a registered charity that was a member If you made a charitable donation or a gift of cultural property
of the Food Banks of Quebec network (either a Moisson member to certain donees and the donated property was a public work of
or, in the case of a donation made after March 17, 2016, an art, the eligible amount of the gift can be increased by 25% or 50%.
associate member).
• The donated food products were eligible agricultural products. Public work of art
A permanent work of art, often large in size or of an environmental
Recognized agricultural producer nature, installed in a space accessible to the public for the purposes
An individual who either: of commemoration, embellishment or integration into the
• operates an agricultural business registered with the Ministère architecture or environment of public buildings and sites.
de l’Agriculture, des Pêcheries et de l’Alimentation du Québec
(MAPAQ) as an agricultural operation; or 25% increase
• is a member of a partnership that operates such a business, The eligible amount of the gift can be increased by 25% if you hold
provided he or she is a member of the partnership at the end a certificate confirming the fair market value of the public work of
of its fiscal period. art (see “Certificate confirming the fair market value” on the next
page) and the gift was made to either of the following donees:
Eligible agricultural products • the Québec government (if the donation was made to an
educational institution that is a mandatary of the state, see “50%
Eligible agricultural products are products that are grown, raised increase” on the next page);
or harvested by a registered agricultural operation and can be
• a Québec municipality or a municipal or public body performing
legally sold, distributed, or offered for sale at a place other than
a function of government in Québec (if the gift was made to a
where they were produced as food products or beverages for human
school service centre or school board, see “50% increase” on the
consumption. Such products include:
next page), provided that, according to the certificate issued by
• meat and meat by-products • legumes the Minister of Culture and Communications, the work was
• eggs • herbs acquired by the municipality or the body in accordance with its
• dairy products • honey policy for the acquisition and conservation of public works of art.
• fish • maple syrup
If, based on the above, the eligible amount of the gift can be
• fruit • mushrooms
increased by 25% and the gift of the public work of art is recognized
• vegetables • nuts as a gift of cultural property, enter the eligible amount of the gift
• grains on line 27. However, if the gift constitutes a charitable donation, enter
the eligible amount of the gift on line 8.
NOTE
Processed agricultural products are not eligible unless they can still be
legally sold, distributed, or offered for sale at a place other than where
they are produced as a food product or beverage for human consumption.

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If, based on the preceding, the eligible amount of the gift cannot Certificate confirming the fair market value
be increased and the gift of the public work of art is recognized In order to increase the eligible amount of a gift of a public work of art
as a gift of cultural property, enter the eligible amount of the gift on by 25% or 50%, you must hold a certificate confirming the fair market
line 21 or 29, depending on the donee. However, if the gift constitutes value of the public work of art you donated. If the gift constitutes
a charitable donation, enter the eligible amount of the gift on line 1, a charitable donation, its fair market value must be certified by the
2, 3 or 10, depending on the donee (see “Gift of a work of art whose Ministère de la Culture et des Communications. If it constitutes a gift
value cannot be increased as a public work of art” opposite). of cultural property, its fair market value must be certified
by the Canadian Cultural Property Export Review Board or the Conseil
50% increase du patrimoine culturel du Québec, as applicable (see Table 2 on
The eligible amount of the gift can be increased by 50% if you hold page 7).
a certificate confirming the fair market value of the public work of art You must use the fair market value shown on the certificate to determine
(see “Certificate confirming the fair market value” opposite) the eligible amount of the gift.
and the gift was made to one of the following donees:
• an educational institution that is a mandatary of the state;
Gift of a work of art whose value cannot be
• a school service centre or school board governed by the Education
Act or the Education Act for Cree, Inuit and Naskapi Native
increased as a public work of art
Persons; You can claim a tax credit if you donate a work of art whose value
• a registered charity whose mission is education and that is one of cannot be increased as a public work of art and the donation
the following: constitutes a charitable donation (for example, a gift of a work
of art to a registered charity), provided the donee disposes of the work
– an educational institution established under Québec law,
of art in the year the gift is made or in any of the subsequent five years.
– a general or vocational college, If you receive the receipt for your gift after filing your return, you can
– an educational institution at the university level, ask to have the credit granted for the year of your gift by filing form
– a private educational institution accredited for the purposes TP-1.R-V, Request for an Adjustment to an Income Tax Return.
of subsidies under the Act respecting private education.
This does not apply to a gift of a work of art:
In order for the 50% increase to apply, the certificate issued by the • that constitutes a gift of cultural property;
Ministère de la Culture et des Communications must confirm that the • made to the government of Canada, Québec or another province;
work of art acquired by the donee was acquired for installation in a
• made to a Canadian municipality;
place accessible to students and that its conservation can be ensured.
• made to an organization that acquired the work of art as part
If, based on the preceding, the eligible amount of the gift can be of its primary mission; or
increased by 50% and the gift of the public work of art is recognized • made to a municipal or public body performing a function
as a gift of cultural property, enter the eligible amount of the gift on of government in Canada.
line 25. However, if the gift is a charitable donation, enter the eligible
amount of the gift on line 6.
Work of art donated to a Québec museum
If, based on the preceding, the eligible amount of the gift cannot If you donated a work of art to a Québec museum, that is, a museum
be increased and the gift of the public work of art is recognized as located in Québec or a recognized museum, the eligible amount of the
a gift of cultural property, enter the eligible amount of the gift on gift can be increased by 25%.
line 21. However, if the gift constitutes a charitable donation, enter
the eligible amount of the gift on line 1 or 2, depending on the donee Enter the eligible amount of the gift on line 10. If the gift can
(see “Gift of a work of art whose value cannot be increased as a public be recognized as a gift of cultural property, enter the eligible amount
work of art” opposite). on line 29 instead.

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Gift of a building for cultural purposes Special cases


(line 12) If any of the following situations apply to you, contact us:
If you donated a building situated in Québec that can house artist • You donated capital property and, under federal legislation,
studios or one or more cultural organizations, the eligible amount of designated an amount in respect of the property that is deemed
the gift can be increased by 25%, provided both of the following to be both the proceeds of disposition and the fair market value
conditions are met: of the gift and that is less than the fair market value of the property
• The Ministère de la Culture et des Communications issued you at the time of the donation.
a qualification certificate for the building, along with a certificate • You donated cultural property or a work of art with a recognized
confirming its fair market value based not only on the value of the reserve of usufruct or use.
building itself, but also on that of the land on which it is located. • You donated a non-qualifying security (such as an unlisted share
• The gift was made to one of the following donees: that is not a share in a corporation to which you are related).
– a Québec municipality or a municipal or public body performing • You donated an option to acquire some of your property.
a function of government in Québec;
– a registered charity operating in Québec for the benefit of the
community, such as the Société d’habitation et de
développement de Montréal, or operating in the arts and
culture sector;
– a registered cultural or communications organization; or
– a registered museum.
If both conditions are met, enter the eligible amount of the gift on
line 12 (to determine the eligible amount, you must use the fair market
value shown on the certificate issued by the Ministère de la Culture
et des Communications). If not, enter the eligible amount of the gift
on line 1, 2 or 3, depending on the donee.

Table 1 Charitable donations and gifts (lines 1 through 14)


Types of donations
Principal donees Comments
and gifts
• Monetary donation • Registered charities • If you made a monetary donation of $5,000 or more
(other than donations for which you • Registered Canadian amateur athletic to certain donees operating in Québec in the arts and
are claiming the tax credit for cultural associations culture sector, you may be eligible for an additional tax credit
patronage [see “Tax credit for • Registered Québec amateur athletic (see “Additional tax credit for a large cultural donation”
cultural patronage” on page 8]) associations on page 8).
• Gift of property • The government of Canada, Québec • If you donated a public work of art, you may be able
(other than gifts covered in Table 2 or another province to increase the value of your donation (see “Gift of a public
or Table 3) • Canadian municipalities work of art” on pages 4 and 5).
• Municipal or public bodies performing • If you donated a work of art whose value cannot be
a function of government in Canada increased as a public work of art, see “Gift of a work
• The United Nations and its agencies of art whose value cannot be increased as a public work
of art” on page 5.
• The Organisation internationale de la
Francophonie and its subsidiary bodies • If you donated a building in Québec that can house
artist studios or one or more cultural organizations,
• Prescribed foreign universities
you may be able to increase the value of your donation
• Recognized political education organizations
(see “Gift of a building for cultural purposes” above).
• Registered museums
• If you donated food products, the value of your donation
• Registered cultural or communications can be increased (see “Donations of food products”
organizations on page 4).
• Registered journalism organizations

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Table 2 Gifts of cultural property (lines 21, 25, 27 and 29)

Types of gifts Donees Comments

Gift of Canadian cultural property Institutions and public authorities • If you donated a public work of art or donated
for which you hold a Cultural Property in Canada designated by the Minister a work of art to a Québec museum, you may be able
Income Tax Certificate (form T871) of Canadian Heritage to increase the eligible amount of your donation
issued by the Canadian Cultural (see “Gift of a public work of art” and “Works of art
Property Export Review Board donated to a Québec museum” on page 5).
• Enclose the Certificate of Disposition of Cultural Property
Gift of property for which you hold • Certified archival centres (form TPF-712.0.1-V) with your return if you donated
a Certificate of Disposition of Cultural • The Montreal Museum of Fine Art cultural property for which you must hold such a certificate.
Property (form TPF-712.0.1-V) issued • The Musée d’art contemporain de Montréal
by the Conseil du patrimoine culturel • The Musée de la civilisation
du Québec • The Musée national des beaux-arts
du Québec
• Recognized museums

Gift of Québec cultural property Institutions and public authorities


recognized or classified under the in Canada designated by the Minister
Cultural Property Act or the Cultural of Canadian Heritage
Heritage Act

Table 3 Ecological gifts and gifts of musical instruments (lines 22 and 23)

Types of gifts Donees Comments

Ecological gift • Registered charities (except private Enclose with your return the Certificate for a Gift of Land or
• Land in Québec with undeniable foundations) whose primary mission is the a Servitude with Ecological Value (form TPF-712.0.2-V) issued
ecological value or a servitude conservation of Québec’s ecological heritage by the Ministère de l’Environnement, de la Lutte contre
encumbering such land (either • The Québec government, the Canadian les changements climatiques, de la Faune et des Parcs.
a real servitude or, if the donation government, Québec municipalities
was made after March 21, 2017, and municipal or public bodies performing
a personal servitude with a term a function of government in Québec
of at least 100 years)

• Land with undeniable ecological • Registered charities (except private Contact us to find out what documents are required.
value that is situated in a region foundations) whose primary mission is the
bordering on Québec and whose conservation of Canada’s ecological heritage
preservation and conservation are • The Québec government, the Canadian
important for Québec’s ecological government or the government of another
heritage or a servitude encumbering Canadian province
such land (either a real servitude • Canadian municipalities or municipal
or, if the donation was made after or public bodies performing a function
March 21, 2017, a personal servitude of government in Canada
with a term of at least 100 years). • The U.S. government or the government
of a U.S. state
• U.S. municipalities or municipal or public
bodies performing a function of government
in the U.S.

Gift of a musical instrument • Public or private educational institutions N/A


at the elementary, secondary, college
or university level in Québec
• Institutions providing instruction
in music that are part of the network
of the Conservatoire de musique
et d’art dramatique du Québec

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Additional tax credit for a large cultural donation Tax credit for cultural patronage (Part C)
(Part B) You can claim a tax credit for cultural patronage donations you made
You can only claim the additional tax credit for a large cultural donation in the year, as well as for any part of such donations made in the last
for one donation. You can claim it for a large cultural donation made five years that you have never used to calculate the tax credit. You can
in the year, as well as for any part of such a donation made in the last carry the unused part of the eligible amount of the donation forward
four years that you have never used to calculate the tax credit. You can five years from the year of the donation.
carry the unused part of the eligible amount of the donation forward A cultural patronage donation is a monetary donation (see the note
four years from the year of the donation. below) with an eligible amount of at least $250,000 made to one
A large cultural donation is a monetary donation (see the note below) of the following donees:
with an eligible amount of at least $5,000 made in one or more • a registered charity operating in Québec in the arts and culture
instalments to one of the following donees: sector;
• a registered charity operating in Québec in the arts and • a registered cultural or communications organization; or
culture sector; • a registered museum, the Musée national des beaux-arts
• a registered cultural or communications organization; or du Québec, the Musée d’art contemporain de Montréal, the Musée
• a registered museum, the Musée national des beaux-arts de la civilisation or a museum located in Québec and established
du Québec, the Musée d’art contemporain de Montréal, the Musée under the Museums Act.
de la civilisation or a museum located in Québec and established You may also be eligible for the tax credit if the eligible amount of the
under the Museums Act. donation is at least $25,000 and the donation is made pursuant to a
If you made such a donation, you can claim both the tax credit for pledge registered with the Minister of Culture and Communications
charitable donations and other gifts and the additional tax credit under which you undertake to pay at least $250,000 to the same donee
for a large cultural donation. The additional tax credit is equal to 25% over a period of no more than ten years (the eligible amount of the
of the eligible amount of the donation (maximum $25,000). donation for each year must be at least $25,000).
However, your pledge ceases to be eligible (in which case, you cannot
NOTE
claim the tax credit for cultural patronage) if:
The following are considered monetary donations:
• cash donations; • you declare bankruptcy in a calendar year covered by the pledge;
• donations made by cheque, credit card or money order; and • you pay the total amount covered by the pledge by the end of the
• donations made by wire transfer or electronic funds transfer. previous taxation year; or
• you die during the year.
The tax credit is equal to 30% of the eligible amount of the donation.
You cannot claim it if you have already claimed the tax credit
for charitable donations and other gifts or the additional tax credit for
a large cultural donation for the same donation.
However, if you did not pay the donee at least $25,000 for a year for
which you received the tax credit for cultural patronage, you may have
to pay a special tax. To calculate it, complete form TP-1129.69.2-V,
Special Tax Relating to the Tax Credit for Cultural Patronage.
NOTE
The following are considered monetary donations:
• cash donations;
• donations made by cheque, credit card or money order; and
• donations made by wire transfer or electronic funds transfer.

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TP1InvestIncome
TP1 Statement of investment income
Taxable amount of dividends from taxable Canadian corporations - line 128
Amount of eligible dividends Actual amount Taxable amount

Deemed Dividend on the Transfer of a Family Business


Total

Amount of ordinary dividends Actual amount Taxable amount

Deemed Dividend on the Transfer of a Family Business


Total

Total dividends

Interest and other investment income - line 130


MANULIFE BANK POF CANADA 192 31
BANQUE ROYALE 93 90

Income from foreign sources

Total interest and other investment income 286 21

Net partnership income (loss)


Reported on RL-15
Reported on Resource form
Net income (loss) from certified films and productions

Net partnership income (loss)


(enter this amount on line 29 of Schedule L)

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TP1InvestIncome
TP1 Statement of investment income
Carrying charges and interest expenses - line 231
Accounting fees
Management or safe custody fees
Investment counsel fees
Interest on money borrowed to earn interest, dividend and royalty income
Carrying charges transferred from spouse
Reported on RL-15 and RL-1

Interest on money borrowed to acquire an interest in a limited partnership or a partnership in which you are not an active partner:
Tax shelter
Rental and leasing property
Resource property

Total carrying charges and interest expenses

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Cumulative Net Investment Loss

If you are an individual and you earned investment income or deducted A CNIL reduces the cumulative gains limit and, consequently, the amount
investment expenses after 1987, you can complete this form to determine you can claim (using form TP-726.7-V, Capital Gains Deduction on Qualified
your cumulative net investment loss (CNIL) at the end of 2023. Property) as a deduction for taxable capital gains on qualified farm or
fishing property, or on qualified small business corporation shares.
If you have already determined your CNIL for 2022, provide only the
Calculating the CNIL may be useful even if you are not claiming a capital
information required for 2023. Otherwise, provide the information for all
gains deduction, as you may need to claim the deduction in a subsequent
the years concerned, without exception.
year. We therefore suggest that you complete this form and keep it on file.
For more information, contact us.
On this form, do not enter a minus sign (–) before losses, except on lines 32
and 33.

1 Identification (please print)


Last name and first name Social insurance number
ESTEGASSY, ERIC 2 8 1 4 1 6 0 9 9

2 Investment expenses
The lines in parentheses below correspond to the lines of your income tax returns or the schedules of those returns.

1988 to 1991 1992 to 1999 2000 to 2022 2023


Losses allocated by a partnership of which you were a specified member (the amount included on
one of lines 156 through 160 of the 1988 return, the amount on line 134 of the returns for 1989
to 1997 and the amount included on line 29 of Schedule L of the returns for 1998 to 2023) 1
Losses on rental property (the amount on line 136 of the returns for 1988 to 2023, plus the amount
included on line 156 of the returns for 1988 to 1997, the amount included on line 23 of Schedule L
of the returns for 1998 to 2005 and the amount included on line 22 of Schedule L of the returns
for 2006 to 2023) + 2
Carrying charges and interest expenses (the amount on line 231 of the returns) + 3
Deductions for certain films (the amount on line 240 of the returns for 1989 to 2002 and
the amount included on line 250 of the returns for 2003 and 2004) + 4 N/A
Resource deductions (Complete Work Chart 1.) + 5
Capital cost allowance claimed before 1994 with respect to a multiple-unit residential building
(the amount included on line 240 of the 1988 return and the amount on line 242 of the returns
for 1989 to 1993) + 6 N/A N/A
Other expenses incurred to earn property income1 + 7
Losses sustained as a limited partner of a partnership
(the amount included on line 289 of the returns) + 8
Net capital losses carried over from other years (Complete Work Chart 2.) + 9 N/A
Add lines 1 through 9 in each column. = 10
Adjustment of investment expenses (total of the amounts on lines 40 and 64 of Schedule N
of the returns for 2004 to 2023) – 11 N/A N/A
Subtract line 11 from line 10 in each column. = 12
Carry-over of the adjustment of investment expenses to the years 2001 to 2023 + 13 N/A N/A
Add lines 12 and 13 in each column. Investment expenses = 14

1. Such expenses include, for example, repayments of inducements; repayments of interest received; the uncollectible portion of the proceeds of disposition of depreciable property (except
class 10.1 automobiles); a loss resulting from the disposition of a debt obligation secured by a hypothec on land or of an agreement to sell land, if the principal amount of the obligation
or agreement was included, for a previous year, in the proceeds of disposition of depreciable property; a deduction for foreign income tax on property income (sections 146 and 146.1 of
the Taxation Act); life insurance premiums deducted from property income; a deduction for the repayment of a policy loan made under a life insurance policy (paragraph (i) of section 336
of the Act); and an amount deducted further to the disposition of a debt obligation (section 157.6 of the Act).
They do not include expenses incurred to earn business income or interest paid on certain loans, in particular, loans contracted to contribute to:
• a registered retirement savings plan (RRSP); or
•  a registered pension plan (RPP); a pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP); a deferred profit-sharing plan (DPSP); a registered
education savings plan (RESP); a registered disability savings plan (RDSP); a tax-free savings account (TFSA); or a first home savings account (FHSA).

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3 Investment income
1988 to 1991 1992 to 1999 2000 to 2022 2023
Taxable amounts of dividends from taxable Canadian corporations
(the amount on line 128 of the returns) 15
Interest and other investment income (total of the amounts on lines 130 and 132 of the returns
for 1988 to 1993 and the amount on line 130 of the returns for 1994 to 2023)2 + 16 286.21
Income allocated by a partnership of which you were a specified member (the amount included
on one of lines 156 through 160 of the 1988 return, the amount on line 134 of the returns for
1989 to 1997 and the amount included on line 29 of Schedule L of the returns for 1998 to 2023) + 17
Income from rental property (the amount on line 136 of the returns for 1988 to 2023, plus the
amount included on line 156 of the returns for 1988 to 1997, the amount included on line 23 of
Schedule L of the returns for 1998 to 2005 and the amount included on line 22 of Schedule L of
the returns for 2006 to 2023) + 18
Recovery of resource deductions (the amount included on line 150 of the returns for 1988
to 1997 and the amount included on line 154 of the returns for 1998 to 2023). Multiply the
amount in each column by 50% and enter the result. + 19
Other property income3 + 20
Taxable capital gains that do not give entitlement to the deduction (Complete Work Chart 2.) + 21 N/A
Add lines 15 through 21 in each column. Investment income = 22 286.21

4 Cumulative net investment loss


Investment expenses (total of the amounts on line 14) 30
Investment income (total of the amounts on line 22) – 31 286 21
Subtract line 31 from line 30. If the result is negative, enter a minus sign (–) before the amount. = 32 -286 21
Enter, if applicable, the amount from line 34 or line 35 of the 2022-10 version of form TP-726.6-V. If the amount is negative, enter a
minus sign (–) before the amount. + 33
Add lines 32 and 33. If the result is negative, enter it on line 34. 34 – -286.21
If the result is positive, enter it on line 35. Cumulative net investment loss = 35

Work charts
Work Chart 1 – Resource deductions
1988 to 1991 1992 to 1999 2000 to 2022 2023
Amount relating to resources (other than a depletion allowance) included on line 240 of
the 1988 return and the amount on line 241 of the returns for other years 1
Amount (or portion of the amount) on line 1 of the work chart that gives entitlement to
the additional deduction for 1989 and 1990 – 2 N/A N/A N/A
Subtract line 2 from line 1 in the column marked "1988 to 1991." In the other columns,
enter the amounts from line 1 of the work chart. = 3
× 50% 50% 50% 50%
In each column, multiply line 3 by 50% and enter the result. Also enter the results on line 5
of the corresponding columns in Part 2. Resource deductions = 5

Work Chart 2 – Amounts to enter on lines 9 and 21 of this form


1992 to 1999 2000 to 2022 2023
Net capital losses from other years. Enter the amounts for 1992 to 2022 in column C of Work Chart 1 of
form TP-726.7-V for 2023 and from line 10 of the same form (or the amounts that would have been entered if
you had completed the form). 1
Taxable capital gains that do not give entitlement to the deduction. Enter the amounts for 1992 to 2022 in
column D of Work Chart 1 of form TP-726.7-V for 2023 and from line 11 of the same form (or the amounts that
would have been entered if you had completed the form).
Amounts to enter on line 21 in Part 3 of this form 2
In each column, enter the amount from line 1 or line 2, whichever is less.
Amounts to enter on line 9 in Part 2 of this form 5
2. Investment income, which may be shown in box E of the RL-3 slip, includes, for example, income from the disposition of an interest in a life insurance policy (including a policy loan made
under a life insurance policy).
3. Such income includes, for example, income accrued under a life insurance policy (box J of the RL-3 slip), the portion of an ordinary annuity that constitutes income (box B of the RL-2 slip),
insurance proceeds with respect to depreciable property on which capital cost allowance is being recaptured (except amounts already included on line 14), and inducements and
reimbursements received as home insulation or energy conservation grants. Other property income allocated by a trust or derived from the allocation of property to a shareholder is also
taken into account.
Do not include in other property income any amount respecting business income or received under an income-averaging annuity contract or an annuity contract purchased under a deferred
profit-sharing plan (DPSP), or the amount of a loan granted to a shareholder that must be included in the calculation of the shareholder’s income under section 113 of the Taxation Act.

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TP1Donations
TP1 Donations Summary
Charitable donations details
Name of organization Amount paid
Reported on slips Claim: Own slips
FEDERATION CJA 36 00
CONGREGATION OR SHALOM 96 00
BONEI OLAM 18 00
FRIENDS OF THE ISRAEL DEFENSE FORCES 37 08
FRIENDS OF THE ISRAEL DEFENSE FORCES 36 00
FRIENDS OF THE ISRAEL DEFENSE FORCES 36 00
FEDERATION CJA 72 00
Total current year donations 331 08
Donations to U.S. organizations
Name of organization Amount paid

Total current year donations

Other gifts
Donations made to government entities
Donations made to prescribed universities outside Canada.
Donations made to the United Nations, its agencies, and
certain charitable organizations outside Canada.
Donations made to registered museums or cultural organizations.
A donation of food products (Farmers)
a gift of a public work of art which can be increased by 50%
a gift of a public work of art which can be increased by 25%
a gift of a work of art to a Québec museum (not included in Line 3 of schedule V)
a gift of a building situated in Québec for cultural purposes
Cultural gifts
Cultural gifts (RL15 box 20)

Charitable donations, cultural gifts, and gifts to a government summary


U.S. Québec Total
Total current year donations 331 08
Other gifts
Unclaimed donations from prior years + +
Total charitable donations A = = 331 08 331 08

Net income B 72,727 59


100% of line B C = = 72,727 59

Gifts of depreciable property D


Taxable capital gains minus capital gains deduction on gifts
of capital property E + +
Add lines D and E F = =
25% of line F G + +

Add lines C and G H = = 72,727 59


Allowable U.S. donations I -
Total donations limit J = = 72,727 59 72,727 59
Allowable charitable donations
(lesser of lines A and J) K 331 08 331 08

Donations available for carryforward

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TP1Donations
TP1 Donations Summary
Charitable donations, cultural gifts, and gifts to a government carryforward (Québec)
Year Beginning balance Claimed in 2022 Ending balance
2018
2019
2020
2021
2022
2023
Total

Please itemize the total carryforward amount of charitable donations, cultural donations, and gifts to a government organization

Portion of the Carryforward amount that is related to a registered charity, a registered amateur athletic association or a recognized political
education organization or registered journalism organization (line 1 of Schedule V)
Portion of the Carryforward amount that is related to the government of Canada, Québec or another province or a municipal or public body
performing a function of government of Canada (line 2 of Schedule V)
Portion of the Carryforward amount that is related to a registered museum or registered cultural or communications organization (line 3 of
Schedule V)
Portion of the Carryforward amount that is related to the United Nations or one of its agencies, the Organisation Internationale de le
Francophonie or one of its subsidiary bodies or a prescribed foreign university (line 4 of Schedule V)
A donation of food products (Farmers)
a gift of a public work of art which can be increased by 50%
a gift of a public work of art which can be increased by 25%
a gift of a work of art to a Québec museum (not included in Line 3 of schedule V)
a gift of a building situated in Québec for cultural purposes
Cultural gifts

Ecological gifts
Unclaimed ecological gift amounts (post-Feb 10, 2014)
Ecological gifts donated
Other
Total ecological gifts
Allowable gifts L
Ecological gifts available for carryforward

Charitable donations, gifts to a government and other gifts


Add the amounts on lines K and L
Carry the result to line 393 of your return M 331 08

Ecological gifts (post-February 10, 2014) carryforward


Year Beginning balance Claimed in 2022 Ending balance
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
Totals

Page 2 of 2
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TP1 Income Tax
TP1IncomeTax

Income tax on taxable income - line 401


Taxable income (line 299 of your return) 1 72,727 59
If your taxable income from line 1 above
is $49,275 or less, carry it to line 2 of column A;
is over $49,275 but not more than $98,540, carry it to line 2 of column B;
is over $98,540 but not more than $119,910, carry it to line 2 of column C;
is over $119,910, carry it to line 2 of column D.

A B C D
Taxable income. See the instructions above. 2 72,727 59
- 3 49,275 00 98,540 00 119,910 00
Subtract line 3 from line 2. = 4 23,452 59
x 5 14.0000 % 19.0000 % 24.0000 % 25.7500 %
Multiply line 4 by line 5. = 6 4,455 99
+ 7 6,898 50 16,258 85 21,387 65
Add lines 6 and 7. Carry the result to line 401 of your return.
Income tax on taxable income = 8 11,354 49

Special tax - line 443


Type of special tax
Special tax relating to the Québec education savings incentive (QESI) 1
Special tax relating to a RESP (TP-1129.64) 2
Special tax respecting the non-purchase of substituted shares in a labour-sponsored fund (box F/L1/L2/L3 of the RL-10 slip) 3

Special tax on split income 4


Special tax for income-averaging annuity for artist 5
Special tax relating to the tax credit for an on-the-job training period
Special tax relating to the tax credit for reporting of tips
Special tax on Excess Amount Under a Profit-Sharing Plan (TP1129.RI)
Special Tax Relating to the Tax Credit for Cultural Patronage (TP-1129.69.2)
Other - specify
Total special taxes 6
Add lines 1 to 6.
Carry the amount to line 443 of your return Special tax = 7

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1 Medical expenses
Medical expenses
Period covered by claim: from 2023-01-01 to 2023-12-31
Payment date Name of patient Payment made to Description of expense Amount Claim
See summary on page 2
Medical expenses subtotal

Taxpayer Spouse
Premiums paid to private health services plans
Premiums paid to private health services plans (self-employment)
Premiums payable under the Québec Prescription Drug Plan for 2022
RL-1, box J - private health services plan 3,399 56
RL-22, box B - private health services plan 3,399 56
Total medical expenses 3,399 56
Amount of medical expenses reported in section C of schedule B 3,399 56

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
Medical Expenses Worksheet

Payment date Name of patient Payment made to Description of expense Amount Claim

Total

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1OtherCredits
TP1 Other credits
Union or professional dues - line 397
RL-1, box F - union dues
Annual union or professional dues

Taxable annual union or professional dues

Non-taxable annual union or professional dues

Subtotal
Minus: tax amount if you claimed Québec Sales Tax Rebate
Total (Carry the amount to line 397.1 of your return)

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1OtherCredits
TP1 Other credits
Tax credit for contributions to authorized Québec political parties - line 414
Contributions to authorized Québec municipal political parties (maximum: $200) 1
Amount from line 1 or $50, whichever is less. - 2 X 85 % 10
Subtract line 2 from line 1. = 3 X 75 % 11
Add lines 10 and 11. Carry the result to line 414 of your return
(maximum: $155). Tax credit for contributions to authorized Québec political parties = 14

Total Québec income tax deducted - line 451


RL-1 slips 9,093 89
RL-2 slips
RL-6 slips/T4E slip
RL-15 slips
RL-25 slips
T4A (OAS) slip
RL-32 slips

Total (Carry the result to line 451 of your return) 9,093 89

Tax paid by instalments - line 453


Payment date Description Amount

Total tax paid by instalments

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1OtherCredits
TP1 Other credits
Other credits - line 462
Code for other credits
1. Refundable tax credit for medical expenses
2. Tax credit for caregivers
5. Property tax refund for forest producers
6. Tax credit for adoption expenses
7. Tax credit for an on-the-job training period
Salary or wages allocated to the trainee
Salary or wages allocated to supervisors
8. Do you claim tax credit respecting the reimbursement of salaries, wages or benefits? No
9. Tax credit respecting the income tax paid by an environmental trust
10. Tax credit respecting the reporting of tips
11. Tax credit respecting the treatment of infertility
15. Tax credit for scientific research and experimental development:
RL-15 box 25
Other + =
18. Tax credit for top-level athletes
19. Tax credit respecting income from an income-averaging annuity for artists
24. Independent living tax credit for seniors
25. Québec Children's Activity Tax Credit
29. Grant for Seniors to Offset a Municipal Tax Increase (TP-1029.TM)
30. Tax credit for interest on a loan made by a seller-lender and guaranteed by La Financière agricole du Québec
33. Tax credit for the upgrading of residential waste water treatment systems
Total (Carry the result to line 462 of your return)

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1OtherCredits
TP1 Other credits
Financial compensation for home-support services - line 466

Read the instructions for line 466 in the guide before completing this work chart if:
you moved in 2023
the number of services included in your rent decreased in 2023; or
there is a date in box F of your RL-19 slip.

Monthly amount of the protected credit, RL-19 slip, box E 1


Divide the amount on line 89 of Schedule J by 12. ÷ 12 2
Subtract line 2 from line 1. If the result is negative, enter 0. Protected amount adjusted for 2023 = 3
Cost of eligible services included in your rent for January
(line 10 of form TP-1029.61.MD-V, Expenses included in Rent at a Private Seniors' Residence:
Tax Credit for Home-Support Services for Seniors, or line 31 of Schedule J, as applicable) 5
x %
Multiply line 5 by 37%. = 6
Amount from line 2 - 7
Subtract line 7 from line 6. If the result is negative, enter 0. = 8 8
Subtract line 8 from line 3. If the result is negative, enter 0. = 9
Number of months for which the cost of eligible services included in rent is equal to the amount on line 5 x 10
Multiply line 9 by line 10. = 15

Amount from line 3 = 20


Cost of eligible services included in your rent for the first month
for which it was different than the amount on line 5 21
x %
Multiply line 21 by 37%. = 22
Amount from line 2 - 23
Subtract line 23 from line 22. If the result is negative, enter 0. = 24 24
Subtract line 24 from line 20. If the result is negative, enter 0. = 25
Number of months for which the cost of eligible services included in your rent is equal to the amount on line 21 x 26
Multiply line 25 by line 26. = 27

Amount from line 15 28


Amount from line 27 + 29
Add lines 28 and 29.
Carry the result to line 466 of your return. Financial compensation for home-support services = 30

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
QPP
TP1 QPP contributions
248 WORK CHART – Deduction for the QPP contribution on employment income
Complete this work chart if you entered an amount on line 98 or 98.1 of your return.
Do not complete this work chart if:
you earned income from self-employment (complete Work Chart 445 instead); or
you entered an amount on line 96 or line 96.1 of your return (complete form LE-35-V, Contribution and Deduction Related to the QPP or the CPP ,
instead). QPP contribution (line 98 of your return [maximum: $4,038.40]) 1 4,038 40
x 0.156250 %
Multiply line 1 by 0.121951. = 2 631 00

Pensionable salaries and wages (QPP) (line 98.1 of your return [maximum: $66,600]) 3 66,600 00
Personal QPP exemption (see “Personal exemption” at line 248 of the guide) - 4 3,500 00
Subtract line 4 from line 3. = 5 63,100 00
x 1.00 %
Multiply line 5 by 0.75%. = 6 631 00

Enter the amount from line 2 or line 6, whichever is less.


Carry this amount to line 248 of your return. Deduction for the QPP contribution on employment income = 7 631 00
445 WORK CHART – QPP contribution on income from self-employment
If you entered an amount on line 96 or line 96.1 of your return, do not complete this work chart. Instead, complete form LE-35-V, Contribution and Deduction Related to the QPP or the CPP.
Net business income (amount from line 27 of Schedule L). If the amount is negative, enter 0. 1
Revenue resource intermediate or familial (Schedule L, line 40) + 2
If multiple T4 slips were received, do you elect to pay QPP on under deducted amounts? Yes No
Employment income on which you wish to make optional contributions (see line 445 in the guide) + 3
Contribution to the QPP (line 98 of the TP1). If you have not entered an amount on line 98, go to line 15, enter in 0 and
continue the calculation. 4
x
Multiply line 4 by 16.260163. = 5
Exemption + 6
Add lines 5 and 6. = 7

Pensionable QPP earnings (line 98.1 of your return) 8


Enter the amount from line 7 or line 8, whichever is lower. + 15
Add lines 1 to 3 and 15 (maximum $66,600). = 16
Exemption - 17
Subtract line 17 from line 16. If the result is negative, enter 0. = 18
x %
Multiply line 18 by 12.30% (maximum $8,076.80). = 19
Amount from line 4 x2 20
Subtract line 20 from line 19. If the result is negative, enter 0.
Carry the result to line 445 of your return. QPP contributions on income from self-employment = 21
x
Multiply line 21 by 0.439024.
If you entered an amount on line 2 above, see line 248 in the guide. = 37

Amount from line 21 40


x
Multiply line 40 by 0.121951. = 41 41

Amount from line 4 42


x
Multiply line 42 by 0.121951. = 43

Amount from line 18 44


x
Multiply line 44 by 0.75%. = 45
Enter the amount from line 43 or line 45, whichever is less. + 46
Add lines 37, 41 and 46.
Carry this amount to line 248 of your return. Deduction for the QPP contribution = 50
Post-bankruptcy contribution
Deduction for amounts contributed to the QPP

TP1 QPP Page 1 of 1

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
2023 TP1 Slip Summary

NAME: ESTEGASSY, ERIC SIN: 281416099

Relevé 1 1 Total
Description BLANCHARD
VISION
CORP
Type of federal slip T4
Employment income 77,135.75 77,135.75
Contributions to the QPP 4,038.40 4,038.40
EI premiums 781.05 781.05
Contributions to an RPP 2,098.37 2,098.37
Québec income tax deducted 9,093.89 9,093.89
QPP pensionable earnings 66,600.00 66,600.00
QPIP premiums 360.71 360.71
Insurable salary or wages under QPIP 73,007.81 73,007.81
Private health services plan 3,399.56 3,399.56
Other benefits 2,401.81 2,401.81

Relevé 3 1 2 Total
Description MANULIFE BANQUE
BANK POF ROYALE
CANADA
% reported by taxpayer 100.0 100.0
Interest from Canadian sources 192.31 93.90 286.21

Relevé 31 1 Total
Dwelling number 55F1C-5A9FD-
41013
Total number of tenants and subtenants 1
TP1CarryFWD
TP1 Carryforward summary
Beginning balance End balance
Losses
Net capital
Non-capital
Farming or fishing
Restricted farm
Limited partnership
Listed personal property

Business year-end changes


Additional business income

Capital gains
Capital gains reserve

Capital gains deduction


Capital gains deduction claimed
Eligible taxable capital gains after 1984
Allowable business investment losses after 1984
Cumulative net investment loss -286 21

Other unused amounts


Business use of home expenses
Charitable donations
Cultural and ecological gifts
Tuition
Interest on student loans
Moving expenses
Pre-1990 past service RPP contributions
Minimum tax carryover
Business foreign tax credits
Labour-sponsored funds tax credit
Adjustement of investment expenses and other investment expenses

Annual registration fee for the enterprise register


Qùebec enterprise number (NEQ) 22 ________
If you don't have to pay this fee because you were registered for less than two years, check this box.
Strategic investments
Co-operative investment plans (CIPs)

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12 Page 1 of 1
TP1 D 2023 Tax Summary
TP1DSummary

Identification
Last name
1 ESTEGASSY

First name Date of birth


2 ERIC 6 1978-02-22
Apartment Number Street, P.O. box
7 319 4039 BLVD DES SOURCES
City, town or municipality Province Postal code
8 DOLLARD DES ORMEAUX QC 9 H9B 2A3

Social insurance number (SIN): 11 281 416 099

If the above information concerns a


Your situation on December 31, 2023 deceased person, enter the date of death
1. You did not 2. You had a
12 X 20
have a spouse. spouse.
Information about your spouse on December 31, 2023

Last name and first name


31

Date of birth Social insurance number


36 41

Your spouse's income (see the guide).


If your spouse had no income, enter "nil." 51 0.00

Total income
QPIP premium, RL-1 slip, box H 97 360.71

QPP contribution, RL-1 slip, box B 98 4,038.40

QPP pensionable earnings, RL-1 slip, box G 98.1 66,600.00

Employment income, RL-1 slip, box A 101 77,135.75

Interest and other investment income + 130 286.21

Add lines 101 through 164. Total income = 199 77,421.96

Net income
Deduction for workers (see the guide) 201 1,315.00

Registered pension plan deduction, RL-1 slip, box D 205 2,098.37

RRSP or PRPP/VRSP deduction HBP or LLP 212 + 214 650.00

Deduction for QPP and CPP contributions and QPIP


248.1 + 248
premiums Specify: 1 631.00

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
Add lines 205, 207, 214 through 231 and 234 through 252. Total deductions = 254 4,694.37 - 254 4,694.37

Subtract line 254 from line 199. = 256 72,727.59


Add lines 256 and 260.
If the result is negative, enter 0. Carry the result to page 3. Net income = 275 72,727.59

Taxable income
Amount from line 275 275 72,727.59

Add lines 275 through 278. 279 72,727.59


Subtract line 298 from line 279.
If the result is negative, enter 0. Taxable income = 299 72,727.59

Non-refundable tax credits


Basic personal amount 350 17,183.00

Subtract line 358 from line 350. = 359 17,183.00

Add lines 359 through 376. = 377 17,183.00

x 14.00 %

Amount from line 377 multiplied by 15% = 377.1 2,405.62

Medical expenses. Complete Schedule B. + 381 1,217.73

Add the amounts from lines 378 to 385. Amount claimed + 388 1,217.73

x 20.00 %

Multiply line 388 by 20% = 389 243.55 - 389 243.55

Donations and gifts (see the guide). Attach your receipts. 393 331.08 + 395 71.46

Add lines 389 to 392 and 395 to 398.1. Non-refundable tax credits 399 2,720.63

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 11,354.49

Non-refundable tax credits (line 399) - 406 2,720.63


Subtract line 406 fromline 401. If you must complete Part A of Schedule E, enter instead the amount
from line 413 of Schedule E.

If you are completing form TP-766.2-V, check box 404. 404

If you are completing Part 4 of form TP-766.2-V, check box 405. 405 = 413 8,633.86

Subtract line 425 from line 413. If this amount is negative, see line 431 in the guide. = 430 8,633.86

Subtract line 431 from line 430, or enter the amount from line 18 of Part B of Schedule E.
If the result is negative, enter 0. = 432 8,633.86

Add lines 432 through 448. Income tax and contributions = 450 8,633.86

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
Refund or balance due
Québec income tax withheld at source, as shown on your RL slips
451
or other information slips 9,093.89

Amount from line 58 of Schedule Q - 451.1

Subtract line 451.1 from line 451. = 451.2 9,093.89 451.2 9,093.89

Québec income tax withholding transferred by your spouse 451.3

QPIP overpayment + 457 0.05


Income tax paid and other
= 465
Add lines 451.2 through 463. credits 9,093.94

Addlines 465 and 466. = 468 9,093.94 - 468 9,093.94

Subtract line 468 from line 450. = 470 -460.08

To find out how to register for direct deposit, see page 6 of the guide.

Amount from line 470, if it is negative 474 460.08

Subtract line 476 from line 474. Refund = 478 460.08

Balance due
Subtract line 477 from line 475. Do not pay a balance due of less than $2. Balance due = 479

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP1Summary 2023 Tax Summary (Quebec)
ERIC ERIC
Total income Non-refundable tax credits
Employment 101 77,136 Basic personal amount 350 17,183
Correction employ. income 105 Adjustment for indemnities 358
Other employment income 107 Age, living alone, pension 361
Paternal insurance 110 Children, other dependants 367
EI benefits 111 Disability 376
Old Age Security 114 Medical services 378
QPP or CPP benefits 119 Medical expenses 381 1,218
Life annuity, annuities, other 122 Interest on a student loan 385
Retirement income transferred 123 Volunteer firefighter and other credit 390
Taxable dividends 128 Employee 65 or older 391
Interest, other investment 130 286 Recent grads in remote regions 392
Rental income 136 Donations and gifts 395 71
Taxable capital gains 139 Home buyers' amount 396
Support payments 142 Union, professional or other dues 397
Social assistance payments 147 Tax credit for tuition or examination 398
CNESST/federal supplements 148 Tax credit for tuition or examination
Other income 154 transferred by a child 398.1
Business income 164 Non-refundable tax credits 399 2,721
Income tax / contributions
Total income 199 77,422
Net income Income tax 401 11,354
Deduction for workers 201 1,315 Non-refundable tax credits 406 2,721
RPP 205 2,098 FTC/Beneficiary-designated Trust* 409
Employment expenses 207 Political contributions 414
RRSP or PRPP/VRSP 214 650 Dividend tax credit 415
FHSA deduction 215 Credit - Capital Desjardins 422
Support payments 225 Labour-sponsored fund 424
Moving expenses 228 Credits transferred from spouse 431
Carrying charges and interest 231 Carry-forward minimum tax
Business investment loss 234 Adjustment minimum tax
Residents of remote areas 236 Deduction for logging tax
Deduction exploration/dev 241 Subtotal 432 8,634
Retirement income transfered 245 Registration fee enterprise 438
Repayment of amounts overpaid to QPIP on self-employ. income 439
you 246 Advance payments / Special taxes* 441
QPP/QPIP on self-employ. income 248 631 QPP contributions required 445
Other deductions 250 Health Services* 446
Invest. expenses adj. carry-over 252 Québec insurance plan 447
Adjustment of investment expenses 260 Income tax / contributions 450 8,634
Net income 275 72,728 Balance due (refund)
Taxable income Tax withheld* 451.2 9,094
Adjust./support paym. arrears 276 QPP/CPP overpayment 452
UCCB 278 Instalments 453
Strategic investments 287 Tax transfer from another province 454
Non-capital losses 289 Credit child-care expenses 455
Net-capital losses 290 Work premium tax credit 456
Capital gains deduction 292 QPIP overpayments 457
Deduction for an Indian 293 Home support for seniors 458
Deduction for certain income 295 QST rebate (VD-358) 459
Miscellaneous deduction 297 Tax shield 460
Taxable income 299 72,728 Other credits 462
2024 Estimated Senior assistance tax credit 463
Solidarity credit (monthly payment) Compensation home-support 466
Solidarity credit (quarterly payment) Income tax paid and other credits 468 9,094
Solidarity credit (lump sum payment) Balance due (refund) 470 (460)
Family allowance Taxpayer and spouse
* More than one line is considered

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024/03/21 15:12 Page 1 of 1
TP1Comparative Comparative Tax Summary (Quebec)
2023 2022 2023 2022
Total income Non-refundable tax credits
Employment 101 77,136 Basic personal amount 350 17,183
Correction employ. income 105 Adjustment for indemnities 358
Other employment income 107 Age, living alone, pension 361
Parental insurance 110 Children, other dependants 367
EI benefits 111 Disability 376
Old Age Security 114 Subtotal 377 17,183
QPP or CPP benefits 119 Credit at 14% 377.1 2,406
Life annuity, annuities, other 122 Medical services 378
Retirement income transferred 123 Medical expenses 381 1,218
Taxable dividends 128 Interest on a student loan 385
Interest, other investment 130 286 Subtotal 388 1,218
Rental income 136 Credit at 20% 389 244
Taxable capital gains 139 Volunteer firefighter and other credit 390
Support payments 142 Employee 65 or older 391
Social assistance payments 147 Recent grads in remote regions 392
CNESST/federal supplements 148 Donations and gifts 395 71
Incentive – Essential workers Home buyers' amount 396
Other income 154 Union, professional or other dues 397
Business income 164 Tax credit for tuition/examination 398
Total income 199 77,422 Tax credit for tuition or
398.1
examination transferred by a child
Net income
Deduction for workers 201 Non-refundable tax credits 399 2,721
1,315
RPP 205 2,098 Income tax / contributions
Employment expenses 207 Income tax 401 11,354
RRSP/PRPP/VRSP 214 650 Non-refundable tax credits 406 2,721
FHSA deduction 215 FTC/Beneficiary-designated Trust 409
Support payments 225 Political contributions 414
Moving expenses 228 Dividend tax credit 415
Carrying charges and interest 231 Credit - Capital Desjardins 422
Business investment loss 234 Labour-sponsored fund 424
Residents of remote areas 236 Credits transferred from spouse 431
Deduction exploration/dev 241 Carry-forward minimum tax
Retirement income transfered 245 Adjustment minimum tax
Repayment of amounts overpaid to you 246 Deduction for logging tax
QPP/QPIP on self-employ. income 248 631 Subtotal 432 8,634
Other deductions 250
Invest. expenses adj. carry-over 252 Registration fee enterprise 438
Adjustment of invest. expenses 260 QPIP on self-employ. income 439
Net income 275 72,728 Advance payments / Special taxes * 441
QPP contributions required 445
Taxable income
Health Services * 446
Adjust./support paym. arrears 276
Québec insurance plan 447
UCCB 278
Income tax / contributions 450 8,634
Strategic investments 287
Balance due (refund)
Non-capital losses 289
451.2
Tax/Health Contribution withheld * 9,094
Net-capital losses 290
QPP/CPP overpayment 452
Capital gains deduction 292
Instalments 453
Deduction for an Indian 293
Tax transfer another province 454
Deduction for certain income 295
Credit child-care expenses 455
Miscellaneous deduction 297
Work premium tax credit 456
Taxable income 299 72,728
QPIP overpayments 457
2023 Estimated Home-support for seniors 458
Child assistance QST rebate (VD-358) 459
* More than one line is considered Tax shield 460
Other credits 462
Senior assistance tax credit 463
Compensation home-support 466
Income tax paid and other credits 468 9,094
Balance due (refund) 470 -460
ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
TP15Year TP1 5 Year Tax Summary (Quebec)
2023 2022 2021 2020 2019
Total income
Employment 101 77,136
Correction employ. income 105
Other employment income 107
Parental insurance 110
EI benefits 111
Old Age Security 114
QPP or CPP benefits 119
Life annuity, annuities, other 122
Retirement income transferred 123
Taxable dividends 128
Interest, other investment 130 286
Rental income 136
Taxable capital gains 139
Support payments 142
Social assistance payments 147
CNESST/federal supplements 148
Other income 154
Business income 164
Total income 199 77,422
Net income
Deduction for workers 201 1,315
RPP 205 2,098
Employment expenses 207
RRSP/PRPP/VRSP 214 650
FHSA deduction 215
Support payments 225
Moving expenses 228
Carrying charges and interest 231
Business investment loss 234
Residents of remote areas 236
Deduction exploration/dev 241
Retirement income transfered 245
Repayment of amounts overpaid to you 246
QPP/QPIP on self-employ. income 248 631
Other deductions 250
Invest. expenses adj. carry-over 252
Adjustment of investment expenses 260
Net income 275 72,728
Taxable income
Adjust./support paym. arrears 276
UCCB 278
Strategic investments 287
Non-capital losses 289
Net-capital losses 290
Capital gains deduction 292
Deduction for an Indian 293
Deduction for certain income 295
Miscellaneous deduction 297
Taxable income 299 72,728
Non-refundable tax credits
Basic personal amount 350 17,183
Adjustment for indemnities 358
Age, living alone, pension 361
Children, other dependants 367

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12
2023 2022 2021 2020 2019
Disability 376
Subtotal 377 17,183
Credit at 15% or 20% 377.1 2,406
Medical services 378
Medical expenses 381 1,218
Interest on a student loan 385
Subtotal 388 1,218
Credit at 20% 389 244
Volunteer firefighter and other credit 390
Tax credit for employee 63 or older 391
Recent grads in remote regions 392
Donations and gifts 395 71
Home buyers' amount 396
Union, professional or other dues 397
Tax credit for tuition or examination 398
Tax credit for tuition or examination
transferred by a child 398.1
Non-refundable tax credits 399 2,721
Income tax / contributions
Income tax 401 11,354
Non-refundable tax credits 406 2,721
FTC/Beneficiary-designated Trust* 409
Political contributions 414
Dividend tax credit 415
Credit - Capital Desjardins 422
Labour-sponsored fund 424
Credits transferred from spouse 431
Carry-forward minimum tax
Adjustment minimum tax
Deduction for logging tax
Subtotal 432 8,634
Educational childcare services
Registration fee enterprise 438
QPIP on self-employ. income 439
Advance payments / Special taxes* 441
QPP contributions required 445
Health Services* 446
Québec insurance plan 447
Income tax / contributions 450 8,634
Balance due (refund)
Tax/Health Contribution withheld* 451.2 9,094
QPP/CPP overpayment 452
Instalments 453
Tax transfer from another province 454
Credit child-care expenses 455
Work premium tax credit 456
QPIP overpayments 457
Home-support for seniors 458
QST rebate (VD-358) 459
Tax shield 460
Other credits 462
Senior assistance tax credit 463
Compensation home-support 466
Income tax paid and other credits 468 9,094
Balance due (refund) 470 -460
* More than one line is considered

ESTEGASSY, ERIC SIN: 281 416 099 K7933 010B05v2023.3.5.344 Printed: 2024-03-21 15:12

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