2018 Federal Tax Rates, Credits and Limits

2018 Rates, Credits And Other Data
Information Applicable To Individuals
Federal Tax Rates For Individuals
Taxable Income Marginal Rate
In Excess Of Federal Tax On Excess
$ -0- $ -0- 15.0%
46,605 6,991 20.5%
93,208 16,544 26.0%
144,489 29,877 29.0%
205,842 47,670 33.0%
Federal Tax Credits For Individuals - Personal Credits (ITA
118)
Reference
118(1)(a) Married Persons 15% of $11,809 ($1,771).
118(1)(a) Spousal 15% of $11,809 ($1,771), less 15% of the
spouse’s Net Income For Tax Purposes.
Base amount increased by $2,182 (to $13,991) if the spouse is
mentally or physically infirm.
Not available when the spouse’s income is more than $11,809
(or $13,991).
118(1)(b) Eligible Dependant 15% of $11,809 ($1,771), less
15% of the eligible dependant’s Net
Income For Tax Purposes. Base amount increased by $2,182 (to
$13,991) if the eligible

dependant is mentally or physically infirm. Not available when
the eligible dependant’s
income is more than $11,809 (or $13,991).
118(1)(b.1) Canada Caregiver For Child Under 18 15% of
$2,182 ($327).
118(1)(c) Single Persons 15% of $11,809 ($1,771).
118(1)(d) Canada Caregiver 15% of $6,986 ($1,048), reduced by
15% of the dependant's income in
excess of $16,405.
118(1)(e) Canada Caregiver - Additional Amount If either the
income adjusted infirm spousal credit
base or the income adjusted infirm eligible dependant credit
base is less than the spouse or
eligible dependant's income adjusted credit base ($6,986 - less
the spouse or dependant's
income in excess of $16,405), an additional Canada caregiver
credit is available based on
15% of the deficiency.
118(2) Age 15% of $7,333 ($1,100). The base for this credit is
reduced by the lesser of $7,333 and
15% of the individual’s net income in excess of $36,976. Not
available when income is more
than $85,863. If the individual cannot use this credit, it can be
transferred to a spouse or
common-law partner.
118(3) Pension 15% of up to $2,000 of eligible pension income
for a maximum credit of $300
[(15%)($2,000)]. If the individual cannot use this credit, it can
be transferred to a spouse or
common-law partner.

118(10) Canada Employment Credit 15% of up to $1,195. This
produces a maximum credit of $179.
2018 Rates, Credits And Other Data i
For your convenience, this information, as well as the Chapter 5
Appendix of common CCA rates, is available online as a .PDF
file.
Other Common Federal Personal Credits (Various ITA)
118.01 Adoption Expenses Credit 15% of eligible expenses
(reduced by any reimbursements) up to
a maximum of $15,905 per adoption. This results in a maximum
credit of $2,386.
118.02 Public Transit Passes Credit Repealed for 2018 and
subsequent years.
118.031 Children’s Arts Credit Repealed for 2017 and
subsequent years.
118.041 Home Accessibility Credit 15% of lesser of $10,000
and the amount of qualifying expendi-
tures for the year.
118.05 First Time Home Buyer’s Credit 15% of $5,000 ($750)
of the cost of an eligible home.
118.06 Volunteer Firefighters Credit 15% of $3,000 ($450) for
qualifying volunteers.

118.07 Volunteer Search And Rescue Workers Credit 15% of
$3,000 ($450) for qualifying
volunteers.
118.1 Charitable Donations - Regular The general limit on
amounts for this credit is 75% of Net
Income. There is an addition to this general limit equal to 25%
of any taxable capital gains and
25% of any recapture of CCA resulting from a gift of capital
property. In addition, the income
inclusion on capital gains arising from a gift of some publicly
traded shares is reduced from
one-half to nil. For individuals, the credit is equal to:
[(15%)(A)] + [(33%)(B)] + [(29%)(C)] where:
A = The first $200 of eligible gifts.
B = The lesser of:
• Total gifts, less $200; and
• Taxable Income, less $205,842.
C = The excess, if any, by which the individual's total gifts
exceed the sum of $200 plus
the amount determined in B.
118.1(3.1) Charitable Donations - First-Time Donor's Super
Credit Not available after 2017.
118.2 Medical Expenses The medical expense tax credit is
determined by the following formula:
[15%] [(B - C) + D], where:
B is the total of an individual’s medical expenses for himself,

his spouse or
common-law partner, and any of his children who have not
reached 18 years of
age at the end of the year.
C is the lesser of 3% of the individual’s Net Income For Tax
Purposes and $2,302
(2018 figure).
D is the total of all amounts each of which is, in respect of a
dependant of the indi-
vidual (other than a child of the individual who has not attained
the age of 18 years
before the end of the taxation year), an amount determined by
the formula:
E - F, where:
E is the total of the dependant’s medical expenses
F is the lesser of 3% of the dependant’s Net Income For Tax
Purposes and $2,302
(2018 figure).
118.3 Disability - All Ages 15% of $8,235 ($1,235). If not used
by the disabled individual, it can be
transferred to a person claiming that individual as a dependant.
ii 2018 Rates, Credits And Other Data
118.3 Disability Supplement - Under 18 And Qualifies For The
Disability Tax Credit 15% of

$4,804 ($721), reduced by the total of amounts paid for
attendant care or supervision in
excess of $2,814 that are deducted as child care costs, deducted
as a disability support
amount, or claimed as a medical expense in calculating the
medical expense tax credit.
Education Related Credits
118.5 • Tuition Fees Which Includes Examination And
Ancillary Fees
• 15% of qualifying tuition fees
• 15% of examination fees for both post-secondary examinations
and examinations
required in a professional program
• 15% of ancillary fees that are imposed by a post-secondary
educational institution
on all of their full or part-time students. Up to $250 in such
ancillary fees can be
claimed even if not required of all students.
118.6(2) • Education Repealed for 2017 and subsequent years.
118.6(2.1) • Textbook Repealed for 2017 and subsequent years.
118.62 • Interest On Student Loans
15% of interest paid on qualifying student loans.
118.9 • Transfer Of Tuition Credit
If the individual cannot use the credit, is not claimed as a
dependant by his
spouse, and does not transfer the unused credit to a spouse or
common-law
partner, then a parent or grandparent of the individual can claim

up to $750
[(15%)($5,000)] of any unused tuition credit. The amount that
can be transferred
is reduced by the amount of the credit claimed by the student
for the year.
118.7 Employment Insurance 15% of amounts paid by
employees up to the maximum Employ-
ment Insurance premium of $858 (1.66% of $51,700). This
produces a maximum tax credit of
$129 [(15%)($858)].
118.7 Canada Pension Plan 15% of amounts paid by employees
up to the maximum Canada
Pension Plan contribution of $2,594 [4.95% of ($55,900 less
$3,500)]. This produces a
maximum tax credit of $389 [(15%)($2,594)]. For self-
employed individuals, the payment is
$5,188 ($2,594 times 2).
122.51 Refundable Medical Expense Supplement The individual
claiming this amount must be
over 17 and have earned income of at least $3,566. The amount
is equal to the lesser of
$1,222 and 25/15 of the medical expense tax credit. The
refundable amount is then reduced
by 5% of family Net Income in excess of $27,044. Not available
when family income is more
than $51,484.
122.8 Refundable Child Fitness Credit Repealed for 2017 and
subsequent years.
122.9 Refundable Teacher And Early Childhood Educator
School Supply Tax Credit A
maximum of 15% of up to $1,000 ($150) of eligible

expenditures that are made by eligible
educators.
127(3) Political Donations Three-quarters of the first $400, one-
half of the next $350, one-third of
the next $525, to a maximum credit of $650 on donations of
$1,275.
127.4 Labour Sponsored Venture Capital Corporations (LSVCC)
Credit The federal credit is
equal to 15 percent of acquisitions of provincially registered
LSVCCs.
2018 Rates, Credits And Other Data iii
ITA 82 and Dividend Tax Credit
ITA 121
• Eligible Dividends These dividends are grossed up by 38%.
The federal dividend tax
credit is equal to 6/11 of the gross up. The credit can also be
calculated as 15.02% of the
grossed up dividends, or 20.7272% of the actual dividends
received.
• Non-Eligible Dividends These dividends are grossed up by
16%. The federal dividend
tax credit is equal to 8/11 of the gross up. The credit can also be
calculated as 10.0313% of
the grossed up dividends, or 11.6363% of the actual dividends
received.

Other Data For Individuals
ITA 82 Dividend Gross Up
Eligible Dividends For these dividends, the gross up is 38% of
dividends received.
Non-Eligible Dividends For these dividends, the gross up is
16% of dividends received.
Chapter 4 OAS Clawback Limits The tax (clawback) on Old
Age Security (OAS) benefits is based on the
lesser of 100% of OAS benefits received, and 15% of the
amount by which "threshold income"
(Net Income For Tax Purposes, calculated without the OAS
clawback) exceeds $75,910.
Chapter 4 EI Clawback Limits The tax (clawback) on
Employment Insurance (EI) benefits under the
Employment Insurance Act is based on the lesser of 30% of the
EI benefits received, and 30% of
the amount by which "threshold income" exceeds $64,625 (1.25
times the maximum insur-
able earnings of $51,700). For this purpose, "threshold income"
is Net Income For Tax
Purposes, calculated without the OAS or EI clawbacks.
Chapter 9 Child Care Expenses The least of three amounts:
1. The amount actually paid for child care services. If the child
is at a camp or
boarding school, this amount is limited to a weekly amount
$275 (any age if
eligible for disability tax credit), $200 (under 7 year of age), or
$125 (age 7
through 16 or over 16 with a mental or physical impairment).

2. The sum of the Annual Child Care Expense Amounts for the
taxpayer’s eligible
children. The per child amounts are $11,000 (any age if eligible
for disability tax
credit), $8,000 (under 7 year of age), or $5,000 (age 7 through
16 or over 16 with
a mental or physical impairment).
3. 2/3 of the taxpayer’s Earned Income (for child care expenses
purposes).
Chapter 10 RRSP Deduction Room For 2018, the addition to
RRSP deduction room is equal to:
• the lesser of $26,230 and 18% of 2017 Earned Income,
• reduced by the 2017 Pension Adjustment and any 2018 Past
Service Pension Adjustment,
• and increased by any 2018 Pension Adjustment Reversal.
Chapter 11 Lifetime Capital Gains Deduction For 2018, the
deduction limit for dispositions of shares of
qualified small business corporations is $848,252. There is an
additional amount for farm or
fishing properties of $151,748, providing a total of $1,000,000
for such properties.
Provincial Tax Rates And Provincial Credits For Individuals
Provincial taxes are based on
Taxable Income, with most provinces adopting multiple rates.
The number of brackets range
from three to five. Provincial tax credits are generally based on
the minimum provincial rate
applied to a credit base that is similar to that used for federal
credits. In addition to regular
rates, two provinces use surtaxes.

iv 2018 Rates, Credits And Other Data
Information Applicable To Individuals And Corporations
ITR 4301 Prescribed Rate The following figures show the base
rate that would be used in calculations
such as imputed interest on loans. It also shows the rates
applicable on amounts owing to and
from the CRA. For recent quarters, the interest rates were as
follows:
Year Quarter Base Rate Owing From* Owing To
2016 All 1% 3% 5%
2017 All 1% 3% 5%
2018 I 1% 3% 5%
2018 II 2% 4% 6%
*The rate on refunds to corporations is limited to the base rate,
without the additional 2%.
Automobile Deduction Limits
• CCA is limited to the first $30,000 of the automobiles cost,
plus applicable GST/HST/PST
(not including amounts that will be refunded through input tax
credits).
• Interest on financing of automobiles is limited to $10 per day.

• Deductible leasing costs are limited to $800 per month (other
constraints apply).
• Operating Cost Benefit = $0.26 per kilometre.
• Deductible Rates = $0.55 for first 5,000 kilometres, $0.49 for
additional kilometres.
CCA Rates See Appendix to Chapter 5.
Quick Method Rates (GST Only)
Percentage On GST Included Sales
First $30,000 On Excess
Retailers And Wholesalers 0.8% 1.8%
Service Providers And Manufacturers 2.6% 3.6%
Note Different rates apply in the provinces that have adopted an
HST system.
Information Applicable To Corporations
Federal Corporate Tax Rates are as follows (federal tax
abatement removed):
General Business (Before General Rate Reduction) 28%
General Business (After General Rate Reduction Of 13%) 15%
Income Eligible For M&P Deduction 15%
Income Eligible For Small Business Deduction 10%
Part IV Refundable Tax 38-1/3%
Part I Refundable Tax On Investment Income Of CCPC (ART)
10-2/3%
Reference
125(1) Small Business Deduction is equal to 18% of the least
of:

A. Net Canadian active business income.
B. Taxable Income, less:
1. 100/28 times the ITA 126(1) credit for taxes paid on foreign
non-business income,
calculated without consideration of the additional refundable
tax under ITA
123.3 or the general rate reduction under ITA 123.4; and
2. 4 times the ITA 126(2) credit for taxes paid on foreign
business income, calculated
without consideration of the general rate reduction under ITA
123.4.
C. The annual business limit of $500,000, less any portion
allocated to associated corpo-
rations, less the reduction for large corporations.
2018 Rates, Credits And Other Data v
125.1 Manufacturing And Processing Deduction is equal to 13%
of the lesser of:
A. Manufacturing and processing profits, less amounts eligible
for the small business
deduction; and
B. Taxable Income, less the sum of:
1. the amount eligible for the small business deduction;

2. 4 times the foreign tax credit for business income calculated
without consider-
ation of the ITA 123.4 general rate reduction; and
3. "aggregate investment income" (of CCPCs) as defined in ITA
129(4).
123.4(2) General Rate Reduction is equal to 13% of Full Rate
Taxable Income. This is Taxable Income,
reduced by; income eligible for the small business deduction,
income eligible for the M&P
deduction and the corporation’s "aggregate investment income"
for the year.
126(1) Foreign Tax Credits For Corporations The Foreign Non-
Business Income Tax Credit is the
lesser of:
• The tax paid to the foreign government (for corporations,
there is no 15% limit on the
foreign non-business taxes paid); and
• An amount determined by the following formula:
Foreign Non usiness Income
Adjusted Division B Inc
� B
ome
Tax Otherwise Payable
�
�

�
�
�
� [ ]
126(2) The Foreign Business Income Tax Credit is equal to the
least of:
• The tax paid to the foreign government;
• An amount determined by the following formula:
Foreign Business Income
Adjusted Division B Income
�
�
�
�
�
� [ ]Tax Otherwise Payable ; and
• Tax Otherwise Payable for the year, less any foreign tax credit
taken on non-business
income under ITA 126(1).
129(4) Aggregate Investment Income is the sum of:
• net taxable capital gains for the year, reduced by any net
capital loss carry overs

deducted during the year; and
• income from property including interest, rents, and royalties,
but excluding divi-
dends that are deductible in computing Taxable Income. Since
foreign dividends
are generally not deductible, they would be included in
aggregate investment
income.
123.3 Additional Refundable Tax On Investment Income (ART)
is equal to 10-2/3% of the lesser
of:
• the corporation’s “aggregate investment income” for the year
[as defined in ITA
129(4)]; and
• the amount, if any, by which the corporation’s Taxable Income
for the year
exceeds the amount that is eligible for the small business
deduction.
186(1) Part IV Tax is assessed at a rate of 38-1/3% of portfolio
dividends, plus dividends received
from a connected company that gave rise to a dividend refund
for the connected company as a
result of the payment.
vi 2018 Rates, Credits And Other Data
129(3)(a) Refundable Portion Of Part I Tax Payable is defined

as the least of three items:
1. the amount determined by the formula
A - B, where
A is 30-2/3% of the corporation’s aggregate investment income
for the year, and
B is the amount, if any, by which the foreign non-business
income tax credit exceeds 8%
of its foreign investment income for the year.
2. 30-2/3% of the amount, if any, by which the corporation’s
taxable income for the
year exceeds the total of:
• the amount eligible for the small business deduction;
• 100 ÷ 38-2/3 of the tax credit for foreign non-business
income; and
• 4 times the tax credit for foreign business income.
3. the corporation’s tax for the year payable under Part I.
129(3) Refundable Dividend Tax On Hand (RDTOH) is defined
as follows:
• The corporation’s RDTOH at the end of the preceding year;
less
• The corporation’s dividend refund for its preceding taxation
year; plus
• The Refundable Portion Of Part I tax for the year; plus
• The total of the taxes under Part IV for the year.
89(1) General Rate Income Pool A CCPC’s General Rate
Income Pool (GRIP) is defined as follows:

• The GRIP balance at the end of the preceding year; plus
• 72% of the CCPC’s Taxable Income after it has been reduced
by amounts eligible for the
small business deduction and aggregate investment income; plus
• 100% of eligible dividends received during the year; plus
• adjustments related to amalgamations and wind-ups; less
• eligible dividends paid during the preceding year.
Tax Related Web Sites
GOVERNMENT
Canada Revenue Agency www.cra.gc.ca
Department of Finance Canada www.fin.gc.ca
CPA FIRMS
BDO www.bdo.ca/en-ca/services/tax/domestic-tax-
services/overview/
Deloitte. www2.deloitte.com/ca/en/pages/tax/topics/tax.html
Ernst & Young www.ey.com/CA/en/Services/Tax
KPMG www.kpmg .com/ca/en/services/tax
PricewaterhouseCoopers
www.pwc.com/ca/en/tax/publications.jhtml
OTHER
CPA Canada www.CPAcanada.ca
Canadian Tax Foundation www.ctf.ca
ProFile Tax Suite www.intuit.ca/professional-tax-

software/index.jsp
2018 Rates, Credits And Other Data vii
Appendix - CCA Rates For Selected Assets
This Appendix lists the CCA Class and rate for assets
commonly used in business. Restrictions
and transitional rules may apply in certain situations. ITR Part
XI contains detailed descrip-
tions of the CCA Classes.
Asset Class Rate
Aircraft (including components) 9 25%
Airplane runways 17 8%
Automobiles, passenger
• Cost < or = Prescribed amount ($30,000 in 2018) 10 30%
• Cost > Prescribed amount 10.1 30%
Automotive equipment 10 30%
Bar code scanners 8 20%
Billboards 8 20%
Boats, canoes and other vessels 7 15%
Bridges, canals, culverts and dams 1 4%
Buildings Acquired Before 1988 3 5%
Buildings Acquired After 1987 - No Separate Class 1 4%
Buildings (New Only) Acquired After March 18, 2007:
• Manufacturing and Processing In Separate Class 1 1 10%

• Non-Residential In Separate Class 1 1 6%
Buses 10 30%
Calculators 8 20%
Cash registers 8 20%
China, cutlery and tableware 12 100%
Communications equipment
(including cellphones too dumb to be smartphones) 8 20%
Computer hardware and systems software,
(including smartphones and tablets)
acquired after March 18, 2007 50 55%
Computer software (applications) 12 100%
Copyrights 14 Straight-line
Data network infrastructure equipment
acquired after March 22, 2004 46 30%
Dies, jigs, patterns, and molds 12 100%
Docks, breakwaters and trestles 3 5%
Electrical advertising billboards 8 20%
Electronic point-of-sale equipment 8 20%
Equipment (not specifically listed elsewhere) 8 20%
Fences 6 10%
Films 10 30%
Franchises (limited life) 14 Straight-line
Franchises (unlimited life) 14.1 5%
Furniture and fixtures
(not specifically listed elsewhere) 8 20%

Goodwill 14.1 5%
Instruments, dental or medical (See Tools)
Kitchen utensils (See Tools)
viii 2018 Rates, Credits And Other Data
Asset Class Rate
Land N/A N/A
Landscaping N/A Deductible
Leasehold improvements 13 Straight-line
Licences (limited life) 14 Straight-line
Licences (unlimited life) 14.1 5%
Linen 12 100%
Machinery and equipment
Manufacturing and processing equipment
• acquired before March 19, 2007 43 30%
• acquired after March 18, 2007 and before 2016 29 50%
Straight-Line
• acquired after 2015 53 50%
Office equipment (not specifically listed elsewhere) 8 20%
Outdoor advertising billboards 8 20%
Parking area and similar surfaces 17 8%
Patents (limited life) 44 25%

Patents (unlimited life) 14.1 5%
Photocopy machines 8 20%
Portable buildings and equipment
used in a construction business 10 30%
Power operated movable equipment 38 30%
Radio communication equipment 8 20%
Railway cars
• acquired after February 27, 2000 7 15%
• acquired before February 28, 2000 35 7%
Roads 17 8%
Sidewalks 17 8%
Software (applications) 12 100%
Software (systems) 10 30%
Storage area 17 8%
Storage tanks, oil or water 6 10%
Tangible Capital Assets
Taxicabs 16 40%
Telephone systems 8 20%
Television commercials 12 100%
Tools
• acquired after May 1, 2006 (under $500) 12 100%
• acquired after May 1, 2006 ($500 or over) 8 20%
Trailers 10 30%
Trucks and tractors for hauling freight 16 40%
Trucks (automotive), tractors and vans 10 30%

Uniforms 12 100%
Video games (coin operated) 16 40%
Video tapes 10 30%
Video tapes for renting 12 100%
Wagons 10 30%
2018 Rates, Credits And Other Data ix
Evidence Based Nursing Project
Spring 2019
Group members:
Be sure to list the names of those who participated in the
project.
1
Knowledge Discovery
Do not add anything to this slide.
2
Nursing problem

Desired outcome
4
Background questions with answers
May need to put answers here
5
Background questions with answers (con’t)
May need to put answers here
6
PICOT question

Keywords used for literature search
Databases used for literature search
9
Search strategy to find systematic reviews
10
Search strategy to find practice guidelines
11
Number and types of studies

This should be the number that you found that studied both the
same intervention and outcome since these are the “keeper”
studies. Note: this number may be more then you actually end
up critiquing.
12
Level of evidence of studies found
See page 11 in the textbook
13
Evidence Summary
Give author (s) date of research article
Study design:
Sample size:
Sample characteristics:
Setting:
Intervention studied:
Outcome studied:
Measurement of outcome:
Study findings:
Strength/quality of study:
Level of evidence:

Quantitative research individual study critical analysis
Name of group member who did critique:
_________________________
Give the permalink for the article you are analyzing in space
below:
Is there a comparison? (yes or no):
If there is a comparison what is it? (put N/A if there is no
comparison)
If there is a comparison is it the same as you noted for the
comparison above? (yes/no or N/A):
What is the study question(s) or hypotheses? (Use a direct
quote. If neither of these are not stated put not stated)
Is the design appropriate for testing an intervention? (yes or no)
Is the setting similar to your setting/population of interest? (yes
or no)
What was/were the sampling inclusion criteria?
What was/were the sampling exclusion criteria?

“Were the subjects randomly assigned to the experimental and
control groups?” (Melynk & Fineout-Overholt, 2015, p. 118)
(enter yes or no – note: if this is no then the study is not as
strong and it is not a randomized controlled trial)
If the subjects were randomly assigned “was random assignment
concealed from the individuals who were first enrolling subjects
into the study?” (Melynk & Fineout-Overholt, 2015, p. 118)
(yes or no)
“Were the subjects and providers kept blind to study group?”
(Melynk & Fineout-Overholt, 2015, p. 118)
yes or no – also note this is the blinding and an randomized
controlled trial is strong but it is very strong if it is double
blinded)
“Were reasons given to explain why subject did not complete
the study?” (Melynk & Fineout-Overholt, 2015, p. 118)
(yes or no)
“Were the subjects analyzed in the group to which they were …
assigned?” (Melynk & Fineout-Overholt, 2015, p. 118) put yes
or no
“Was the control group appropriate?” (Melynk & Fineout-
Overholt, 2015, p. 118)
Put yes or no
“Were the subjects in each of the groups similar on
demographic and baseline clinical variables?” (Melynk &
Fineout-Overholt, 2015, p. 118)
Put yes or no

Did the researcher use power analysis to determine the
appropriate sample size?
Put yes or no
Is the same size adequate?
Put yes, no, or unknown)
Are you convinced that everyone received the same
intervention?
Yes or no – explain why or why not
“Were the follow-up assessments conducted long enough to
fully study the effects of the intervention?” (Melynk & Fineout-
Overholt, 2015, p. 118)
After reading how the outcome was measured do you think this
is the same as your O in your PICO question?
Yes or no and explain
What type of validity was used to make sure that the
measurement tool really measured what it was intended to
measure? (put an X next to all that apply below)
Experts reviewed the tool to determine that it was valid _____
The tool was compared to a similar tool _____
Equipment commonly utilized to measure the outcome such as
thermometers, sphygmomanometers, scales etc. were used and
properly calibrated. _____
Other (specify) _________________________
Did researcher convince you of the validity (the method really
measured what it was supposed to measure) of the outcome

measure?
Yes or no
What type of reliability (tool would get the same results each
time it was used under the same conditions) was reported?
Check below and give value:
Chronbach alpha ______ value reported ________
Item to total ______ value reported _______
Test retest _______ value reported ______
Interrater reliability ______ value reported _____
Other (specify) ______ value reported ______
Did the researcher convince you that the measurement was
reliable?
Yes or no and explain why or why not
“What are the results?” (Melnyk & Fineout-Overholt, 2015, p.
96)
“How were the data analyzed?” (Melynk & Fineout-Overholt,
2015, p. 88)
“How large is the intervention or treatment effect (NNT, NNH,
effect size, level of significance)?” (Melynk & Fineout-
Overholt, 2015, p. 118) Note: give results (direct quotes are
OK but you should also explain what this means).

Was there a statistically significant difference between the
intervention group and control group?
Yes or no
”How precise is the intervention or treatment (CI)?” (Melynk &
(if not given just indicate that)
Did the findings show that the intervention will produce the
outcome?
Yes or no
“Will the results help me in caring for my patients?” (Melnyk
& Fineout-Overholt, 2015, p. 107)
“Were all clinically important outcomes measured?” (Melynk &
yes or no
“What are the risks and benefits of the treatment?” (Melynk &
“Were there any untoward events during the conduct of the
study? “ (Melynk & Fineout-Overholt, 2015, p. 88) If so explain
and if not just say no.
“Is the treatment feasible in my clinical setting?” (Melynk &
Yes or no

“What are my patients/family’s values and expectations for the
outcome that is trying to be prevented and the treatment itself?”
Overall how confident are you that this intervention will work
in your setting (as indicated in the PICOT question) and
produce the outcome you desire? Give rationale for your
answer.
Include the full reference citation on your reference list.
Reference
Melnyk, B.M., & Fineout-Overholt, E. (2015). Evidence-based
practice in nursing and healthcare: A guide to best
practice (3rd ed.). Philadelphia, PA: Wolters Kluwer.
15
Give author (s) date of research article
Study design:
Sample size:
Sample characteristics:
Setting:

Quantitative research individual study critical analysis
_________________________
Give the permalink for the article you are analyzing in space
below:
Is there a comparison? (yes or no):
If there is a comparison what is it? (put N/A if there is no
comparison)
If there is a comparison is it the same as you noted for the
comparison above? (yes/no or N/A):
What is the study question(s) or hypotheses? (Use a direct
quote. If neither of these are not stated put not stated)
Is the design appropriate for testing an intervention? (yes or no)
Is the setting similar to your setting/population of interest? (yes
or no)

What was/were the sampling inclusion criteria?
What was/were the sampling exclusion criteria?
“Were the subjects randomly assigned to the experimental and
control groups?” (Melynk & Fineout-Overholt, 2015, p. 118)
(enter yes or no – note: if this is no then the study is not as
strong and it is not a randomized controlled trial)
If the subjects were randomly assigned “was random assignment
concealed from the individuals who were first enrolling subjects
into the study?” (Melynk & Fineout-Overholt, 2015, p. 118)
(yes or no)
“Were the subjects and providers kept blind to study group?”
yes or no – also note this is the blinding and an randomized
controlled trial is strong but it is very strong if it is double
blinded)
“Were reasons given to explain why subject did not complete
the study?” (Melynk & Fineout-Overholt, 2015, p. 118)
(yes or no)
“Were the subjects analyzed in the group to which they were …
assigned?” (Melynk & Fineout-Overholt, 2015, p. 118) put yes
or no
“Was the control group appropriate?” (Melynk & Fineout-
Overholt, 2015, p. 118)
Put yes or no

“Were the subjects in each of the groups similar on
demographic and baseline clinical variables?” (Melynk &
Put yes or no
Did the researcher use power analysis to determine the
appropriate sample size?
Put yes or no
Is the same size adequate?
Put yes, no, or unknown)
Are you convinced that everyone received the same
intervention?
“Were the follow-up assessments conducted long enough to
fully study the effects of the intervention?” (Melynk & Fineout-
Overholt, 2015, p. 118)
Reference
practice in nursing and healthcare: A guide to best practice (3rd
ed.). Philadelphia, PA: Wolters Kluwer.
16
Give author(s) dates con’t

Outcome studied:
Measurement of outcome:
Study findings:
Strength/quality of study:
Level of evidence:
After reading how the outcome was measured do you think this
is the same as your O in your PICO question?
Yes or no and explain
What type of validity was used to make sure that the
measurement tool really measured what it was intended to
measure? (put an X next to all that apply below)
Experts reviewed the tool to determine that it was valid _____
The tool was compared to a similar tool _____
Equipment commonly utilized to measure the outcome such as
thermometers, sphygmomanometers, scales etc. were used and
properly calibrated. _____
Other (specify) _________________________
Did researcher convince you of the validity (the method really
measured what it was supposed to measure) of the outcome
measure?
Yes or no

What type of reliability (tool would get the same results each
time it was used under the same conditions) was reported?
Check below and give value:
Chronbach alpha ______ value reported ________
Item to total ______ value reported _______
Test retest _______ value reported ______
Interrater reliability ______ value reported _____
Other (specify) ______ value reported ______
Did the researcher convince you that the measurement was
reliable?
Yes or no and explain why or why not
“What are the results?” (Melnyk & Fineout-Overholt, 2015, p.
96)
“How were the data analyzed?” (Melynk & Fineout-Overholt,
2015, p. 88)
Was there a statistically significant difference between the
intervention group and control group?
Yes or no

”How precise is the intervention or treatment (CI)?” (Melynk &
(if not given just indicate that)
outcome?
Yes or no
“Will the results help me in caring for my patients?” (Melnyk
& Fineout-Overholt, 2015, p. 107)
“Were all clinically important outcomes measured?” (Melynk &
yes or no
“What are the risks and benefits of the treatment?” (Melynk &
“Were there any untoward events during the conduct of the
study? “ (Melynk & Fineout-Overholt, 2015, p. 88) If so explain
and if not just say no.
“Is the treatment feasible in my clinical setting?” (Melynk &
Yes or no

“What are my patients/family’s values and expectations for the
outcome that is trying to be prevented and the treatment itself?”
in your setting (as indicated in the PICOT question) and
produce the outcome you desire? Give rationale for your
answer.
Reference
17
Author(s) year (use if critique is of a systematic review).
Inclusion criteria for studies:
Exclusion criteria for the studies
Number of studies reviewed:
Outcome studied:

Systematic review conclusions:
Quantitative systematic review critical analysis
_________________________
Give the permalink (if article accessed thru EBSCO) or the
URL/web address (if the article is open access) to the article
below.
Is the intervention the same as (or very similar to) the
intervention in your PICOT? (yes or no)
“Are the studies contained in the review all Randomized
Controlled Trials (RCTs)?” (Melnyk & Fineout-Overholt, 2015,
p. 127)
Yes or no
“Does the review include a detailed description of the search
strategy to find all relevant studies?” (Melnyk & Fineout-
Overholt, 2015, p. 127)
Yes or no

Did the search include a strategy to find unpublished research
studies?
Yes or no
Do you feel confident that the search was comprehensive and
found all relevant studies? Yes or no and explain your rationale
for your answer to this below:
“Does the review describe how validity of the individual studies
was assessed (e.g., methodological quality, including the use of
random assignment to study groups and complete follow-up of
the subjects?” (Melnyk & Fineout-Overholt, 2015, p. 127)
Yes or no
Was the validity (quality) of the studies assessed independently
by at least two members of the research team?
Yes or no
Were conclusions of the review based on only high quality
studies?
Yes or no
“Were the results consistent across studies?” (Melnyk &
Yes or no
Did the review include a table showing the results of the studies
which were included in the review?

Yes or no
“Were individual patient data or aggregate data used in the
analysis?” (Melnyk & Fineout-Overholt, 2015, p. 127)
Individual _______ Aggregate _________
Was a meta-analysis statistical test done?
Yes or no
If a meta-analysis was calculated what was the combined
sample size used? (if not done put N/A)
If a meta-analysis was calculated what were the results? (if not
done put N/A)
”How precise is the intervention or treatment (CI)?” (Melnyk &
outcome?
Yes or no

“Are my patients similar to the ones included in the review?”
(Melnyk & Fineout-Overholt, 2015, p. 127)
Yes or no
“Is it feasible to implement the findings in my practice setting?”
(Melnyk & Fineout-Overholt, 2015, p. 127)
Yes or no
“Were all clinically important outcomes considered including,
risks and benefits of the treatment?” (Melnyk & Fineout-
Overholt, 2015, p. 127)
yes or no
“What is my clinical assessment of the patient and are there any
contraindications or circumstances that would inhibit me from
implementing the treatment?” (Melnyk & Fineout-Overholt,
2015, p. 127) Note: for this discuss any contraindications or
circumstances that would prevent you from implementing the
treatment.
“What are my patient’s and his or her family’s preferences and
values about the treatment under consideration?” (Melnyk &
Fineout-Overholt, 2015, p. 127) Note for this discuss the values
and preferences which you would need to consider when
deciding whether or not to implement the
intervention/treatment.

in your setting and produce the outcome you desire? Give
rationale for your answer.
Reference
Melnyk, B. M., & Fineout-Overholt, E. (2015). Evidence-based
practice in nursing and healthcare: A guide to best
practice (3rd ed.). Philadelphia, PA: Wolters Kluwer.
Adapted from:
Melnyk, B. M., & Fineout-Overholt, E. (2015). Evidence-based
By
Mary Ann Notarianni, PhD, RN
Sentara College of Health Sciences
18
Practice guideline recommendations
If you did not find any practice guidelines just put none found

here.
If you found a practice guideline then
- only put the recommendations that are related to your PICOT
question
- put the author(s), year, p. number in parentheses at the bottom
- be sure to put the full citation on the reference list
- strength of evidence
19
Synthesis DesignSampleOutcomeStudies
Note: each column only needs basic, concise information. See
example in the textbook on page 553.
20
DesignSampleOutcomeStudies
Synthesis (con’t)
21
Synthesis (con’t)
22

Synthesis (con’t)
23
Summary of Synthesis
Translation and Integration of Evidence into Practice
Practice change supported by evidence
26
Format of practice change

A clear and comprehensive explanation of the format.
27
Clinical problems that may be a contraindication
Patient preferences that need consideration
29
Patient value considerations
30
Planning the change
Plans for implementing change (such as what will need to be
done – education, equipment etc. as appropriate) clearly
discussed.

31
Anticipated barriers to change
32
Strategies to overcome barriers to this change
33
Evaluation and dissemination
Evaluating if the change worked
Data to be collected
Method of data collection
Discuss what resources you will need for measuring the
outcomes
35

Time frame for evaluating change
Give rationale for why you picked this time frame
36
Disseminating the results of the project
37
References
References (con’t)

41
Identifies the nursing problem and states the clinical question in
PICO(T) format. 10%
10 points
Answers correctly address all required elements as listed in the
instructions for the assignment and concepts are fully developed
and correct. Content is well organized.
Earns 10%
9 points
instructions for the assignment but lacks full development of
concepts. Content is logically organized.
Earns 9%
8 points
Answers correctly address all but one of the required elements
as listed in the instructions for the assignment and/ or lacks full
development of concepts and/or content is not logically
organized
Earns 8%
7 points
Answers correctly address all but two required elements as
listed in the instructions for the assignment and/or the
discussion is superficial and/or there is no clear or logical
organizational structure - just lots of facts.
Earns 7%
0 points
Answers correctly address all but three or more required

elements as listed in the instructions for the assignment.
OR
Does not address
OR
Submits more than 72 hours after the due date and time.
Earns 0%
Searches for and collects the evidence 15%
15 points
Earns 15%
13.5 points
Earns 13.5%
12 points
organized.
Earns 12%
10.5 points

Earns 10.5%
0 points
OR
Does not address or submits more than 72 hours after the due
date and time.
Earns 0%
Critically appraises the evidence 30%
30 points
Earns 30%
27 points
Earns 27%
24 points
organized
Earns 24%
21 points

Earns 21%
0 points
OR
date and time.
Earns 0%
Translates/ integrates evidence into Practice Recommendation
and plans for implementation of recommendation. 25%
25 points
Earns 25%
22.5 points
Earns 22.5%
20 points

organized
Earns 20%
17.5 points
Earns 17.5%
0 points
OR
date and time.
Earns 0%
Plans evaluation and dissemination 10%
10 points
Earns 10%
9 points
Earns 9%
8 points

organized
Earns 8%
7 points
Earns 7%
0 points
OR
date and time.
Earns 0%
Criteria for Section VIII Grammar/ Spelling/References- APA
Citations 5%
5 points
Submission is free of grammatical, spelling and/or punctuation
errors. Earns 5%
4.4 points
Submission is relatively free of grammatical and/or
spelling/APA errors (less than 2)
Earns 4.5%

4 points
Submission contains 2 grammatical, spelling, and/or APA errors
Earns 4%
3.5 points
Submission contains 3 grammatical or spelling errors and/or
contains 3 APA errors.
Earns 3.5%
0 points
Submission contains 4 or more grammatical and/or 4 or more
APA errors.
OR
Submits more than 72 hours after the due date and time.
Earns 0%
Net Employment IncomeNet Employment IncomeAP 3-4Gross
salary120000.0Add Taxable Benefits:Auto Benefit
3628.0743851229754Stock Option Benefit 13000.0Personal
Fitness Trainer Fees 700.0137328.07438512298Deductions from
Employment Income: Union Dues-100.0Computer Related
Supplies-550.0Net Employment
Income136678.07438512298NON-Income items:Private Health
Care employee900.0Private Health Care employer1800.0Cash
Award2000.0income in 2019Discounts on
Merchandise560.0Take out meals 1200.0
Auto benefit AP 3-4CALCULATION OF STANDBY CHARGE
- FOR PURCHASED AND LEASED
VEHICLESPURCHASEDLEASED(expect a
combination)Personal Km driven6000.0Total kilometres
driven81000.0- 0Business portion as a
%0.9259259259259259ER pays 100% of operating
costs1.0Capital Cost of vehicle including GST/HST33600.0-
0Monthly Lease payment including GST/HSTEE paid ER0.0EE
had the vehicle for 365 days (convert to months)12.0STANDBY
CHARGE CALCULATION 6(1)(e)Lesser of:1) 2% X cost of
vehicle X months vehicle available8064.0- 0 or 2/3 X

monthly lease cost X months vehicle available0.0- 02) Standby
Charge Reduction (A/B) A=Personal KM divided by
B=(1,667km X months vehicle
available)0.299940011997600456000/(1667*12) Standby
Charge Reduction Amount (calculation in 1 x % in
2)2418.7162567486503- 0 Total standby charge (lesser of 1 &
2)A2418.7162567486503- 0OPERATING BENEFIT
6(1)(k)Lesser of:1) 1/2 of standby charge if
applicable1209.3581283743251- 02) $.26 x personal KM
driven1560.0- 0 Operating Benefit - elected (lesser of 1 &
2)1560.0- 0 Less EE payments to ER0.0- 0 Total
Operating BenefitB1560.0- 0 Taxable benefit-automobileA +
B3628.0743851229754- 0
Stock optionsSTOCK OPTIONSAP 3-
4PUBLICPRIVATECORPORATIONCORPORATION1)
Issuance Date -1,000 sharesNO TAX EFFECTNO TAX
EFFECTFMV @ issuance @OPTION PRICE @ 2) Exercise
DateNO TAX EFFECTFMV @ exerciseOPTION PRICE or
ACBadd to net employment income 50% Deduction permitted
deducted between NITP & TI Net inclusion to taxable income3)
Disposal DatePOD48000.0Adjusted Cost35000.0Capital Gain
(Loss)13000.0add to net employment income50% Rate
0.5deducted between NIFTP & TITaxable Capital
Gain/(Loss)6500.0
NIFTPAP 1-12 (CASE ONE)Net Income For Tax Purposes -
TemplateIncome Under ITA 3(a)- 0Employment
Income62350.0(cannot be negative)Business Income (if loss see
ITA 3(d))(cannot be negative)Property Income-interest,
dividends,rental(cannot be negative)Other
Income62350.0(cannot be negative)Income Under ITA
3(b)Taxable capital gains48825.0Allowable capital
losses2715.046110.0(cannot be negative)Balance from ITA 3(a)
and (b)108460.0Subdivision e deductions-4560.0Balance under
ITA 3(c )103900.0Deductions under ITA 3(d)Business Loss-
115600.0Rental loss0.0-115600.0Net income for Tax Purposes
(NITP - Div B Income)NIL(cannot be negative) NET

CAPITAL LOSS CARRY FORWARD NON CAPITAL LOSS
CARRY FORWARD-11700.0AP 1-12 (CASE TWO)Income
Under ITA 3(a)Employment Income45600.0Business Income (if
loss see ITA 3(d))27310.072910.0Property Income-interest,
dividends,rentalOther IncomeIncome Under ITA 3(b)Taxable
capital gains15810.0Allowable capital
losses20825.00.072910.0Balance from ITA 3(a) and
(b)Subdivision e deductions-7200.0Balance under ITA 3(c
)65710.0Deductions under ITA 3(d)Business LossRental loss-
4600.0Net income for Tax Purposes (NITP - Div B
Income)61110.0 NET CAPITAL LOSS CARRY FORWARD
NON CAPITAL LOSS CARRY FORWARD-5015.0
Sch 1 (2018) TemplateStep 1 - Federal non-refundable tax
credits Schedule 1Basic
personal amount Claim $11,809300Age
amount (if you were born in 1950 or earlier) (use federal
worksheet)(maximum $7,333)301Spouse or common-law partner
amount (if negative, enter "0")$11,809 minus (_______ his or
her net income from page 1 of your return)303Amount for an
eligible dependant (attach Schedule 5) (if negative, enter
"0")$11,809 minus (__________ his or her net
income)305Family caregiver amount for children born under 18
years of age
352_____ x $2,182367Amount for infirm dependants age 18 or
older (use federal worksheet and attach Schedule 5)306CPP or
QPP contributions:through employment from box 16 and box 17
on all T4 slips(maximum $2,594)308on self-employment and
other earnings (attach Schedule 8)310Employment Insurance
permiums from box 18 and box 55 on all T4 slips(maximum
$858)312on self-employment and other eligible earnings
(attach schedule 13)
317Volunteer firefighters' amount362Search and rescue
volunteers' amount395Canada employment amount(if you
reported employment income on line 101 or line 104, see line
363 in guide)(maximum $1,195)363Public transit
amount364Children's arts amount370Home Buyers'

Amount369Home Accessibility (maximum $10,000)Adoption
expenses313Pension income amount (use federal
worksheet)(maximum $2,000)314Caregiver amount (use federal
worksheet and attach Schedule 5)
(maximum $6,986)315Disability amount (for self) (claim $8,235
or, if you were under age 18, use federal
worksheet)316Disablility amount transferred from a dependant
(use federal worksheet)318Interest paid on your student
loans319Your Tuition, education, and textbook amounts (attach
Schedule 11)323Tuition, education, and textbook amounts
transferred from a child324Amounts transferred from your
spouse or common-law partner (attach Schedule 2)326Medical
expenses for self, spouse or common-law partner, and
yourdependent children born in 1999 or later33026Minus:
$2,302 or 3% of line 236, whichever is less27Subtotal (if
negative, enter "0")28Allowable amount of medical expenses
for other dependants(do the calculation at line 331 in the guide
and attach Schedule 5)33129Add lines 28 and 29332Add lines 1
to 30335Federal non-refundable tax credit rate15%Multiply line
31 by line 32338Donations and gifts (15% on first $200 and
29% thereafter)or (15% on first $200 and 33%
thereafter)349(Enter amount on line 47 on next page)Total
federal non-refundable tax credits: add lines 33 and 34.350Step
2 - Federal Tax on Taxable Income Schedule
1Enter your taxable income from line 260 of your return- 036If
line 37 is >If line 37 is >If line 37 is >Use the amount on line
39 to determine which If line 37 is $46,605 but <$93208 but
<$144,489 but <If line 37 is >one of the following columns you
have to complete$46,605 or
less$93,208$144,489$205,842$205,842 Enter the amount from
line 36- 0- 037 Base amount- 046,60593,208144,489205,84238
Line 37 minus line 38 (cannot be negative)- 0- 039 Rate
X15%20.5%26%29%33%40 Multiply line 39 by line 40- 0- 041
Tax on base amountNIL6,99116,54429,87747,67042Add lines
41 and 42- 0- 043 Go to Step 3 Go to Step 3 Go to Step 3 Go to
Step 3 Go to Step 3Step 3 - Net Federal TaxEnter the amount

from line 43 above- 044Federal tax on split income (from line 5
of Form T1206)42445Add lines 44 and 45404- 0- 046Enter the
amount from line 35 from prior page (Non-refundable Tax
Credit)3504742348Federal dividend tax credit (see line 425 in
the guide)42549Overseas employment tax credit (attach Form
T626)42650Minimum tax carryover (attach Form
T691)42751Add lines 47 to 5152Basic federal tax: Line 46
minus line 51 (if negative, enter "0")42953Federal foreign tax
credit (attach FormT2209)40554Federal logging tax
creditFederal tax: Line 53 minus line 54 (if negative,
enter"0")40655Total federal political contributions (attach
receipts)40956 Federal political contribution tax credit (use
federal worksheet)(max $650)41057Investment tax credit
(attach Form T2038(IND))41258Labour sponsored funds tax
credit413Net cost Allowable credit41459Add
lines 57, 58 and 5941660Line 55 minus line 60 (if negative,
enter "0")41761(if you have an amount on line 45 above, see
Form T1206)Working income tax benefit (WITB) advance
payments received (box 10 on the RC210 slip)41562Additional
tax on RESP accumulated income payments (attach Form
T1172)41863Net Federal Tax: add line 61, 62 and 6342064
Enter this amount on line 420 of your returnCPP PayableFederal
Tax WithheldPayable (Refund)
salary82500Add Taxable Benefits:Bonus 20000Auto Benefit
7460Stock Option Benefit 3000imputted Interest Benefit
375Councelling fees1500114835Deductions from Employment
Income: Professional Dues -3200Professional Dues -1800Net
Employment Income109835NON-Income items:Income tax
16000CPP & EI3452Donations2000
combination)Personal Km driven6000Total kilometres
driven10000- 0Business portion as a %0.4ER pays 100% of

operating costs1Capital Cost of vehicle including
GST/HST47500- 0Monthly Lease payment including
GST/HSTEE paid ER0EE had the vehicle for 365 days (convert
to months)10STANDBY CHARGE CALCULATION
6(1)(e)Lesser of:1) 2% X cost of vehicle X months vehicle
available9500- 0 or 2/3 X monthly lease cost X months
vehicle available0- 02) Standby Charge Reduction (A/B)
A=Personal KM divided by B=(1,667km X months vehicle
available)6000/(1667*10) Standby Charge Reduction
Amount (calculation in 1 x % in 2)0- 0 Total standby charge
(lesser of 1 & 2)A9500- 0OPERATING BENEFIT
6(1)(k)Lesser of:1) 1/2 of standby charge if applicable0- 02)
$.26 x personal KM driven1560- 0 Operating Benefit -
elected (lesser of 1 & 2)1560- 0 Less EE payments to ER3600-
0 Total Operating BenefitB5160- 0 Taxable benefit-
automobileA + B7460- 0
DateNO TAX EFFECTFMV @ exercise18OPTION PRICE or
ACB153add to net employment income 50% Deduction
permitted deducted between NITP & TI Net inclusion to
taxable income30003) Disposal DatePOD20000Adjusted
Cost18000Capital Gain (Loss)20000add to net employment
income50% Rate 0.50.5deducted between NIFTP & TITaxable
Capital Gain/(Loss)10000
credits Schedule 1Tax
Software problem - AP 4-1Basic personal amount
Claim $11,80930011,809Age amount (if you were born in 1950
or earlier) (use federal worksheet)(maximum
$7,333)3017,333Spouse or common-law partner amount (if
negative, enter "0")$11,809 minus (3,200_ his or her net income
from page 1 of your return)3038,609Amount for an eligible
dependant (attach Schedule 5) (if negative, enter "0")$11,809

minus (__________ his or her net income)305Family caregiver
amount for children born under 18 years of age
352_____ x $2,1823676,986Amount for infirm dependants age
18 or older (use federal worksheet and attach Schedule
5)306CPP or QPP contributions:through employment from box
16 and box 17 on all T4 slips(maximum $2,594)308on self-
employment and other earnings (attach Schedule
8)310Employment Insurance permiums from box 18 and box 55
on all T4 slips(maximum $858)312273on self-employment and
other eligible earnings (attach schedule 13)
363 in guide)(maximum $1,195)3631,195Public transit
Amount369Home Accessibility (maximum
$10,000)3985,800Adoption expenses313Pension income amount
(use federal worksheet)(maximum $2,000)314Caregiver amount
(use federal worksheet and attach Schedule 5)
(use federal worksheet)3188,235Interest paid on your student
yourdependent children born in 1999 or later3302,80026Minus:
negative, enter "0")2,30528Allowable amount of medical
expenses for other dependants(do the calculation at line 331 in
the guide and attach Schedule 5)3311,12529Add lines 28 and
293,4303323,430Add lines 1 to 3033553,943.00Federal non-
refundable tax credit rate15%Multiply line 31 by line
323388,091Donations and gifts (15% on first $200 and 29%

thereafter)or (15% on first $200 and 33% thereafter)349(Enter
amount on line 47 on next page)Total federal non-refundable
tax credits: add lines 33 and 34.350Step 2 - Federal Tax on
Taxable Income Schedule 1Enter your taxable
income from line 260 of your return- 036If line 37 is >If line 37
is >If line 37 is >Use the amount on line 39 to determine which
If line 37 is $46,605 but <$93208 but <$144,489 but <If line 37
is >one of the following columns you have to complete$46,605
or less$93,208$144,489$205,842$205,842 Enter the amount
from line 3616,500- 0- 037 Base amount-
046,60593,208144,489205,84238 Line 37 minus line 38 (cannot
be negative)- 0- 039 Rate X15%20.5%26%29%33%40
Multiply line 39 by line 40- 0- 041 Tax on base
amountNIL6,99116,54429,87747,67042Add lines 41 and
422,475- 0- 043 Go to Step 3 Go to Step 3 Go to Step 3 Go to
from line 43 above2,47544Federal tax on split income (from
line 5 of Form T1206)42445Add lines 44 and
454042,4752,47546Enter the amount from line 35 from prior
page (Non-refundable Tax Credit)3508,0914742348Federal
dividend tax credit (see line 425 in the guide)42549Overseas
employment tax credit (attach Form T626)42650Minimum tax
carryover (attach Form T691)42751Add lines 47 to
518,09152Basic federal tax: Line 46 minus line 51 (if negative,
enter "0")42953Federal foreign tax credit (attach
FormT2209)40554Federal logging tax creditFederal tax: Line 53
minus line 54 (if negative, enter"0")40655Total federal
political contributions (attach receipts)40956 Federal political
contribution tax credit (use federal worksheet)(max
$650)41057Investment tax credit (attach Form
T2038(IND))41258Labour sponsored funds tax credit413Net
cost Allowable credit41459Add lines 57, 58
and 5941660Line 55 minus line 60 (if negative, enter
"0")41761(if you have an amount on line 45 above, see Form
T1206)Working income tax benefit (WITB) advance payments
received (box 10 on the RC210 slip)41562Additional tax on

RESP accumulated income payments (attach Form
Enter this amount on line 420 of your returnEI
Payable20Refundable tax benefitsmedical Exp
supplement857Federal Tax Withheld500Refundable tax
benefitsWorking income tax benefit
1,624Installments4,000Provincial Credits116Payable
(Refund)7,117
Sch 1 (2018) Template2Tax Software problem - AP 4-3Step 1 -
Federal non-refundable tax credits
Schedule 1Basic personal amount Claim
$11,80930011,809Age amount (if you were born in 1950 or
earlier) (use federal worksheet)(maximum
$7,333)30111,809Spouse or common-law partner amount (if
negative, enter "0")$11,809 minus (_______ his or her net
income from page 1 of your return)303Amount for an eligible
dependant (attach Schedule 5) (if negative, enter "0")$11,809
minus (__________ his or her net income)305Family caregiver
amount for children born under 18 years of age
on all T4 slips(maximum $2,594)3082,594on self-employment
and other earnings (attach Schedule 8)310Employment
Insurance permiums from box 18 and box 55 on all T4
slips(maximum $858)312858on self-employment and other
eligible earnings (attach schedule 13)
363 in guide)(maximum $1,195)3631,195Public transit

and attach Schedule 5)33129Add lines 28 and 2933228,265Add
lines 1 to 30335Federal non-refundable tax credit
rate15%Multiply line 31 by line 323384,240Donations and gifts
(15% on first $200 and 29% thereafter)or (15% on first $200
and 33% thereafter)349479(Enter amount on line 47 on next
page)Total federal non-refundable tax credits: add lines 33 and
34.3504,719Step 2 - Federal Tax on Taxable Income
Schedule 1Enter your taxable income from line 260 of your
return- 036If line 37 is >If line 37 is >If line 37 is >Use the
amount on line 39 to determine which If line 37 is $46,605 but
<$93208 but <$144,489 but <If line 37 is >one of the following
columns you have to complete$46,605 or
line 36152,866- 037 Base amount-
046,60593,208144,489205,84238 Line 37 minus line 38 (cannot
be negative)8,377- 039 Rate
X15%20.5%26%29%33%40 Multiply line 39 by line 40- 0-
02,429- 041 Tax on base
amountNIL6,99116,54429,87747,67042Add lines 41 and
422,429- 043 Go to Step 3 Go to Step 3 Go to Step 3 Go to Step
3 Go to Step 3Step 3 - Net Federal TaxEnter the amount from
line 43 above32,30644Federal tax on split income (from line 5
of Form T1206)42445Add lines 44 and

4540432,30632,30646Enter the amount from line 350 from prior
page (Non-refundable Tax Credit)3504,7194742348Federal
dividend tax credit (see line 425 in the guide)42549Overseas
employment tax credit (attach Form T626)42650Minimum tax
carryover (attach Form T691)42751Add lines 47 to
514,71952Basic federal tax: Line 46 minus line 51 (if negative,
enter "0")42953Federal foreign tax credit (attach
FormT2209)40554Federal logging tax creditFederal tax: Line 53
minus line 54 (if negative, enter"0")40627,58755Total federal
political contributions (attach receipts)40956 Federal political
contribution tax credit (use federal worksheet)(max
$650)41057Investment tax credit (attach Form
T2038(IND))41258Labour sponsored funds tax credit413Net
cost Allowable credit41459Add lines 57, 58
and 5941660Line 55 minus line 60 (if negative, enter
"0")41761(if you have an amount on line 45 above, see Form
T1206)Working income tax benefit (WITB) advance payments
received (box 10 on the RC210 slip)41562Additional tax on
RESP accumulated income payments (attach Form
Enter this amount on line 420 of your returnProvincial tax
19,494Federal Tax Withheld48,665Climate Action
Incentive224Payable (Refund)(1,808)
salary120000.0Add Taxable Benefits:Auto Benefit
3628.0743851229754Stock Option Benefit 13000.0Personal
Fitness Trainer Fees 700.0137328.07438512298Deductions from
Employment Income: Union Dues-100.0Computer Related
Supplies-550.0Net Employment
Income136678.07438512298NON-Income items:Private Health
Care employee900.0Private Health Care employer1800.0Cash
Award2000.0income in 2019Discounts on
Merchandise560.0Take out meals 1200.0

combination)Personal Km driven6000.0Total kilometres
driven81000.0- 0Business portion as a
%0.9259259259259259ER pays 100% of operating
costs1.0Capital Cost of vehicle including GST/HST33600.0-
0Monthly Lease payment including GST/HSTEE paid ER0.0EE
had the vehicle for 365 days (convert to months)12.0STANDBY
CHARGE CALCULATION 6(1)(e)Lesser of:1) 2% X cost of
vehicle X months vehicle available8064.0- 0 or 2/3 X
monthly lease cost X months vehicle available0.0- 02) Standby
Charge Reduction (A/B) A=Personal KM divided by
B=(1,667km X months vehicle
available)0.299940011997600456000/(1667*12) Standby
Charge Reduction Amount (calculation in 1 x % in
2)2418.7162567486503- 0 Total standby charge (lesser of 1 &
2)A2418.7162567486503- 0OPERATING BENEFIT
6(1)(k)Lesser of:1) 1/2 of standby charge if
applicable1209.3581283743251- 02) $.26 x personal KM
driven1560.0- 0 Operating Benefit - elected (lesser of 1 &
2)1560.0- 0 Less EE payments to ER0.0- 0 Total
Operating BenefitB1560.0- 0 Taxable benefit-automobileA +
B3628.0743851229754- 0
DateNO TAX EFFECTFMV @ exerciseOPTION PRICE or
ACBadd to net employment income 50% Deduction permitted
deducted between NITP & TI Net inclusion to taxable income3)
Disposal DatePOD48000.0Adjusted Cost35000.0Capital Gain
(Loss)13000.0add to net employment income50% Rate
0.5deducted between NIFTP & TITaxable Capital
Gain/(Loss)6500.0
NIFTPAP 1-12 (CASE ONE)Net Income For Tax Purposes -
TemplateIncome Under ITA 3(a)- 0Employment
Income62350.0(cannot be negative)Business Income (if loss see

ITA 3(d))(cannot be negative)Property Income-interest,
dividends,rental(cannot be negative)Other
Income62350.0(cannot be negative)Income Under ITA
3(b)Taxable capital gains48825.0Allowable capital
losses2715.046110.0(cannot be negative)Balance from ITA 3(a)
and (b)108460.0Subdivision e deductions-4560.0Balance under
ITA 3(c )103900.0Deductions under ITA 3(d)Business Loss-
115600.0Rental loss0.0-115600.0Net income for Tax Purposes
(NITP - Div B Income)NIL(cannot be negative) NET
CAPITAL LOSS CARRY FORWARD NON CAPITAL LOSS
CARRY FORWARD-11700.0AP 1-12 (CASE TWO)Income
Under ITA 3(a)Employment Income45600.0Business Income (if
loss see ITA 3(d))27310.072910.0Property Income-interest,
dividends,rentalOther IncomeIncome Under ITA 3(b)Taxable
capital gains15810.0Allowable capital
losses20825.00.072910.0Balance from ITA 3(a) and
(b)Subdivision e deductions-7200.0Balance under ITA 3(c
)65710.0Deductions under ITA 3(d)Business LossRental loss-
4600.0Net income for Tax Purposes (NITP - Div B
Income)61110.0 NET CAPITAL LOSS CARRY FORWARD
NON CAPITAL LOSS CARRY FORWARD-5015.0
credits Schedule 1Basic
personal amount Claim $11,809300Age
amount (if you were born in 1950 or earlier) (use federal
worksheet)(maximum $7,333)301Spouse or common-law partner
amount (if negative, enter "0")$11,809 minus (_______ his or
her net income from page 1 of your return)303Amount for an
eligible dependant (attach Schedule 5) (if negative, enter
"0")$11,809 minus (__________ his or her net
income)305Family caregiver amount for children born under 18
years of age
on all T4 slips(maximum $2,594)308on self-employment and

other earnings (attach Schedule 8)310Employment Insurance
permiums from box 18 and box 55 on all T4 slips(maximum
$858)312on self-employment and other eligible earnings
(attach schedule 13)
363 in guide)(maximum $1,195)363Public transit
and attach Schedule 5)33129Add lines 28 and 29332Add lines 1
to 30335Federal non-refundable tax credit rate15%Multiply line
31 by line 32338Donations and gifts (15% on first $200 and
29% thereafter)or (15% on first $200 and 33%
thereafter)349(Enter amount on line 47 on next page)Total
federal non-refundable tax credits: add lines 33 and 34.350Step
2 - Federal Tax on Taxable Income Schedule
1Enter your taxable income from line 260 of your return- 036If
line 37 is >If line 37 is >If line 37 is >Use the amount on line
39 to determine which If line 37 is $46,605 but <$93208 but

<$144,489 but <If line 37 is >one of the following columns you
have to complete$46,605 or
line 36- 0- 037 Base amount- 046,60593,208144,489205,84238
Line 37 minus line 38 (cannot be negative)- 0- 039 Rate
X15%20.5%26%29%33%40 Multiply line 39 by line 40- 0- 041
Tax on base amountNIL6,99116,54429,87747,67042Add lines
41 and 42- 0- 043 Go to Step 3 Go to Step 3 Go to Step 3 Go to
from line 43 above- 044Federal tax on split income (from line 5
of Form T1206)42445Add lines 44 and 45404- 0- 046Enter the
amount from line 35 from prior page (Non-refundable Tax
Credit)3504742348Federal dividend tax credit (see line 425 in
the guide)42549Overseas employment tax credit (attach Form
T626)42650Minimum tax carryover (attach Form
T691)42751Add lines 47 to 5152Basic federal tax: Line 46
minus line 51 (if negative, enter "0")42953Federal foreign tax
credit (attach FormT2209)40554Federal logging tax
creditFederal tax: Line 53 minus line 54 (if negative,
enter"0")40655Total federal political contributions (attach
receipts)40956 Federal political contribution tax credit (use
federal worksheet)(max $650)41057Investment tax credit
(attach Form T2038(IND))41258Labour sponsored funds tax
credit413Net cost Allowable credit41459Add
lines 57, 58 and 5941660Line 55 minus line 60 (if negative,
enter "0")41761(if you have an amount on line 45 above, see
Form T1206)Working income tax benefit (WITB) advance
payments received (box 10 on the RC210 slip)41562Additional
tax on RESP accumulated income payments (attach Form
Enter this amount on line 420 of your returnCPP PayableFederal
Tax WithheldPayable (Refund)

Solution
to Assignment Problem One - 12
Case One
The Case One solution would be calculated as follows:
Income Under ITA 3(a):
Net Employment Income$62,350
Income Under ITA 3(b):
Taxable Capital Gains
[(1/2)($97,650)]$48,825
Allowable Capital Losses
[(1/2)($5,430)]( 2,715)46,110
Balance From ITA 3(a) And (b)$108,460
Subdivision e Deduction:
Deductible RRSP Contribution( 4,560)
Balance From ITA 3(c)$103,900
Deduction Under ITA 3(d):
Net Business Loss( 115,600)
Net Income For Tax Purposes (Division B Income) Nil
In this Case, Karla has an unused business loss carry over of

$11,700 ($103,900 - $115,600).
Case Two
The Case Two solution would be calculated as follows:
Income Under ITA 3(a):
Net Employment Income$45,600
Net Business Income 27,310 $72,910
Income Under ITA 3(b):
Taxable Capital Gains
[(1/2)($31,620)]$15,810
Allowable Capital Losses
[(1/2)($41,650)]( 20,825)Nil
Balance From ITA 3(a) And (b)$72,910
Subdivision e Deduction:
Spousal Support Payments [(12)($600)]( 7,200)
Balance From ITA 3(c)$65,710
Deduction Under ITA 3(d):
Net Rental Loss( 4,600)
Net Income For Tax Purposes (Division B Income) $61,110
In this Case, Karla has an unused allowable capital loss carry
over of $5,015 ($20,825 - $15,810). As Karla’s gambling

activity does not appear to be substantial enough to be
considered a business, the $46,000 in winnings would not be
taxable.

2018 Federal Tax Rates, Credits and Limits

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2018 Federal Tax Rates, Credits and Limits