Frequently Asked Questions
As experts in Canadian payroll legislation, we’re often asked about income tax. Here’s a list of our most frequently asked questions.
What is TD1?
TD1, Personal Tax Credits Return, is a form used to determine the amount of tax to be deducted from an individual's employment income or other income, such as pension income.
There are federal and provincial/territorial TD1 forms. Individuals complete these forms and provide them to their employer who keeps the completed documents with their records.
Who should complete the TD1 form?
Individuals who meet one of the following criteria should complete the form and provide it to their employer:
- have a new employer or payer
- want to change amounts from previous claimed
- want to claim the deduction for living in a prescribed zone
- want to increase the amount of tax deducted at source
Individuals do not have to complete a new TD1 every year unless there is a change to their federal, provincial, or territorial personal tax credit amounts.
What are the federal TD1 changes for 2022?
See our 2021 Canadian Payroll Year-End Guide for a table outlining the federal TD1 changes for 2022.
What are the provincial TD1 changes for 2022?
See our 2021 Canadian Payroll Year-End Guide for a table outlining the provincial TD1 changes for 2022.
- For more information on TD1 forms, who should complete them, and how to complete them, see this guide on Filing Form TD1, Personal Tax Credits Return.
- Need to complete a TD1-WS Worksheet? Access the form here.
Disclaimer: The information provided in this guide is for informational purposes only. It is not professional financial or legal advice nor is it intended to be a substitute therefore. Where there are discrepancies between the guide and information provided by the federal government, provincial government, or the Canadian Revenue Agency (CRA) or Revenu Québec, defer to the guidelines provided by the governing agencies.
Federal TD1 Changes for 2022
Caregiver amount or infirm amount for dependent 18+
*If the employee's taxable income from all sources for the year will be $151,978 or less. Employees with an income greater than $151,978 can complete TD1-WS Worksheet to calculate their partial claim.
British Columbia (form)
New Brunswick (form)
Newfoundland and Labrador (form)
Northwest Territories (form)
Nova Scotia (form)
Prince Edward Island (form)
*If the employee's taxable income from all sources for the year will be $25,000 or less. Employees in Nova Scotia with an income greater than $25,000 can complete TD1NS-WS Worksheet to calculate their partial claim.
**If the employee's taxable income from all sources for the year will be $151,978 or less. Employees in Yukon with an income greater than $151,978 can complete TD1YT-WS Worksheet to calculate their partial claim.