How to fill out a TD1 form: 2026 line-by-line guide

Last updated October 2026 for the 2026 forms.

What the TD1 does

The TD1 doesn't change how much tax you owe for the year. It changes how much your employer deducts from each pay. Claim too little and you get a bigger refund in spring. Claim too much and you'll owe. The goal is to have the right amount deducted as you go.

Before you start

• Your SIN, date of birth and address.
• A rough idea of your net income for 2026, and your spouse's or dependant's if you'll claim an amount for them.
• Whether you have an approved disability tax credit (Form T2201).

The federal TD1, line by line

1. Line 1: Basic personal amount. Partial amount if your net income will be over $181,440 (Form TD1-WS).
2. Line 2: Canada caregiver amount for infirm children under age 18. Only one parent claims it, for each infirm child born in 2009 or later.
3. Line 3: Age amount. If you'll be 65 or older on December 31, 2026, and your net income is $46,432 or less. Reduced to zero at $107,819.
4. Line 4: Pension income amount. Regular pension payments, not CPP, QPP, OAS or GIS.
5. Line 5: Tuition (full-time and part-time). Tuition over $100 per institution at a certified school.
6. Line 6: Disability amount. Only with an approved Form T2201, Disability Tax Credit Certificate.
7. Line 7: Spouse or common-law partner amount. If you support a spouse who lives with you. Add $2,740 to line 1 first if they're infirm.
8. Line 8: Amount for an eligible dependant. Usually single parents, for one related dependant who lives with you.
9. Line 9: Canada caregiver amount for eligible dependant or spouse. Infirm spouse or dependant 18+ with net income of $29,374 or less (Form TD1-WS).
10. Line 10: Canada caregiver amount for dependants age 18 or older. Infirm dependant with net income of $20,601 or less; partial up to $29,374.
11. Line 11: Amounts transferred from your spouse or common-law partner. Their unused age, pension, tuition or disability amount.
12. Line 12: Amounts transferred from a dependant. A dependant's unused disability amount, or a child's or grandchild's unused tuition.
13. Line 13: Total claim amount. Your employer uses this to set your federal tax deductions.

Page 2: the boxes people miss

• More than one employer. The most common TD1 mistake. Claim your credits with one employer only.
• Income less than your claim. Tick it if you'll earn less than your line 13 total, and no tax is deducted.
• Extra tax. Ask for extra tax off each pay if you have income with no tax deducted, like CPP, OAS or rental income.
• Signature and date. An unsigned TD1 isn't valid. Your employer will hand it back.

The provincial or territorial TD1

Each province and territory (except Quebec) has its own TD1 with its own amounts. Fill it out if your federal line 13 is more than $16,452, or if you claim any provincial amount beyond the basic one. Use the form for the province where you work, or where you live if you're a pensioner.

• TD1Federal
• TD1BCBritish Columbia
• TD1ABAlberta
• TD1SKSaskatchewan
• TD1MBManitoba
• TD1ONOntario
• TD1NBNew Brunswick
• TD1NSNova Scotia
• TD1PEPrince Edward Island
• TD1NLNewfoundland and Labrador
• TD1YTYukon
• TD1NTNorthwest Territories
• TD1NUNunavut
• TP-1015.3-VQuebec

When to fill out a new TD1

• You start a new job.
• Your situation changes: a new dependant, a separation, you turn 65, or you start receiving a pension.
• You want more tax deducted, or you want to claim the northern residents deduction.

Fill out the new form as soon as the change happens. If your claim goes down and you wait, too little tax comes off your pay.

Frequently asked questions

More TD1 guides

• 2026 TD1 amounts for every province
• TD1 with two jobs or more than one employer
• TD1 for students and part-time jobs
• TD1 for seniors and pension income
• TD1 for newcomers and non-residents
• TD1 for employers: what to give new hires

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