CRA (Canada Revenue Agency) provides employers with TD1 Personal Tax Credits Return forms (both federal and provincial). Employees complete both federal TD1 form and province/territory TD1 form in which employee is residing. Employee has to claim non refundable tax credit listed on the TD1 forms and the total of the claimable credits is then used to determine the employee's federal or provincial tax.
TD1 (Personal Federal Tax Credits Return)
Following is the table in which Basic personal amount and some other amounts mentioned in TD1 form like Spouse amount, pension income amount, and age amount are given
Federal Tax Credit
July 2012 ($)
January 2013 ($)
Basic personal amount
Pension income amount
Note: If you are a part timer and you know that your total income for the year will be less than your total personal tax credits on the TD1 form, you can check the box on page 2 of the form, and your employer will not deduct tax from your earnings.
TD1 forms are available for both (Federal and Provincial) on CRA website. If you do not complete both TD1's (Federal and provincial), the employer is required to enter the basic personal tax credit amount. TD1 forms are available for both (Federal and Provincial) on CRA website or you can get this form from following link
For more information