8.8. Differential rate and result of the declaration

The differential rate, as a general rule, constitutes the result of the declaration unless the taxpayer is entitled to the maternity deduction or to deductions for large families or dependents with disabilities.

The program will calculate the differential rate and the result of the declaration.

The differential rate will be the difference between the amount entered in boxes 0595 and 0609. If a negative amount is obtained, the amount in box 0610 will appear preceded by a minus sign (-).

The result of the declaration will be the product of the following operation: boxes [0610] – [0611] + [0612] – [[0613] - [1912] – [1913]- [1915] – [1916] - [0623] + [0624] – [0636] + [0637] - [0248] + [0249] - [0660] + [0661] – [0662] + [0663] + [0664] + [0666]).

If a negative amount is obtained, the amount in box 0670 will appear preceded by a minus sign (-). If the result of the tax return is a positive amount, the amount must be paid.

If the result of the declaration is a negative amount, the taxpayer has the right to a refund of the amount resulting in his/her favor.