| 1. Basic personal amount – Every resident of Canada can claim this amount. If you will have more than one employer or payer at the same time in 2007, see the section called "Income from other employers or payers" on the back page. If you are a non-resident, see the section called "Non-residents" on the back page. |
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| 2. Age amount – If you will be 65 or older on December 31, 2007, and your net income from all sources will be $30,936 or less, enter $5,177. If your net income will be between $30,936 and $65,449 and you want to calculate a partial claim, get the Worksheet for the 2007 Personal Tax Credits Return (TD1-WS) and complete the appropriate section. |
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| 3. Pension income amount – If you will receive regular pension payments from a pension plan or fund (excluding Canada Pension Plan, Quebec Pension Plan, Old Age Security, or Guaranteed Income Supplement payments), enter $2,000 or your estimated annual pension income, whichever is less. |
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| 4. Tuition, education and textbook amounts (full time and part time) – If you are a student enrolled at a university, college, or educational institution certified by Human Resources and Social Development, and you will pay more than $100 per institution in tuition fees, complete this section. If you are enrolled full time, or if you have a mental or physical disability and are enrolled part time, enter the total of the tuition fees you will pay, plus $400 for each month that you will be enrolled, plus $65 per month for textbooks. If you are enrolled part time and do not have a mental or physical disability, enter the total of the tuition fees you will pay, plus $120 for each month that you will be enrolled part time, plus $20 per month for textbooks. |
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| 5. Disability amount – If you will claim the disability amount on your income tax return by using Form T2201, Disability Tax Credit Certificate, enter $6,890. |
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| 6. Spouse or common-law partner amount – If you are supporting your spouse or common-law partner who lives with you, and whose net income for the year will be $759 or less, enter $7,581. If his or her net income for the year will be between $759 and $8,340 and you want to calculate a partial claim, get the Worksheet for the 2007 Personal Tax Credits Return (TD1-WS) and complete the appropriate section. |
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