,canada ,rev5ue ,ag5cy
,g5]al ,9come ,tax & ,b5efit
,guide--#bjjf
,9 ,"o ,volume
,pr9t ,pages #b-ed
,brl ,pages ;i-;xx & #a-ccd
;i
,transcrib]'s note3
7,cov] page7
,canada ,rev5ue ,ag5cy
,g5]al ,9come ,tax & ,b5efit
,guide--#bjjf
--------------------------------------#b
,:at's new = #bjjf8
,we li/ ! major *anges 2l1 9clud+
9come tax *anges t h be5 ann\nc$ b 7 n
law at ! "t ( pr9t+4 ,if !y 2come law z
propos$1 !y w 2 e6ective = #bjjf or z (!
dates 9dicat$4 ,= m details on ^! & o!r
*anges1 see ! >1s \tl9$ 9 r$ 9 ? guide4
,transcrib]'s note3
7,! >1s \tl9$ 9 r$ 9 ? guide >e
9dicat$ by 8,/>t \tl9e0 at ! 2g9n+ &
8,5d \tl9e0 at ! 5d ( ea* *ange47
#a
,:at's new = #bjjf8 a#b
,/>t \tl9e
,univ]sal ,* ,c>e ,b5efit 7l9e #aag7--
,s9ce ,july #bjjf1 if y >e an eligi#
9dividual responsi# =! c>e (a * "u
#f ye>s ( age1 y >e eligi# 6rcv
4#ajj p] mon? = ea* qualifi$
dep5dant4 ,see pages #i & #ah =
details4
,prov9cial p>5tal 9sur.e plan 7l9es
#aai1 #bbc1 #cge1 #cgf1 #cgh1 &
#dej7--,? is a new 9come replace;t
plan = .resid5ts .( .,quebec4 ,see
yr guide f ,rev5u ,qu@ebec =
details4
,taxa# am.t ( divid5ds 7eligi# & o!r
?an eligi#7 f taxa# ,canadian
corpor,ns 7l9e #abj7--,"! >e n[ two
types ( divid5ds4 ,see page #ah =
details4
,taxa# capital ga9s 7l9e #abg7--,af
,may #a1 #bjjf1 ! capital ga9s
9clu.n rate = don,ns ( publicly-li/$
securities & ecologic,y-s5sitive l&
6qualifi$ donees is z]o4 ,see #b
,:at's new = #bjjf8 b#b
,pamphlet ,p#aac1 ,gifts & ,9come
,tax1 = details4
,o!r 9come 7l9e #acj7--,c]ta9
s*ol>%ips1 fell[%ips1 & burs>ies >e
exclud$ f 9come if y >e 5titl$
6claim ! $uc,n am.t4 ,see page #bb =
details4
,tradesp]son's tools exp5ses 7l9e
#bbi7--,a por;n (! co/ ( eligi#
tools acquir$ 0y z an employ$
tradesp]son af ,may #a1 #bjjf1 is
deducti#4 ,see ,guide ,t#djdd1
,employ;t ,exp5ses1 = details4
,non-capital losses ( o!r ye>s 7l9e
#beb7--,= non-capital losses 9curr$
9 tax ye>s af ,decemb] #ca1 #bjje1 !
loss c>ry =w>d p]iod has be5 ext5d$
6#bj ye>s4
,capital ga9s deduc;n 7l9e #bed7--,af
,may #a1 #bjjf1 a capital ga9
result+ f ! 4posi;n ( qualifi$ fi%+
prop]ty is eligi# = ? deduc;n4 ,see
,guide ,t#djcg1 ,capital ,ga9s1 =
details4 #c
,:at's new = #bjjf8 c#b
,age am.t 7l9e #cja7--,! maximum am.t
is 9cr1s$ 64#e1jff4
,canada employ;t am.t 7l9e #cfc7--,all
employees >e eligi# 6claim ? cr$it4
,see page #cf = details4
,public transit passes am.t 7l9e #cfd7
--,y c claim ! co/ ( public transit
passes af ,june #cj1 #bjjf4 ,see
page #cg = details4
,p5.n 9come am.t 7l9e #cad7--,!
maximum am.t ( eligi# p5.n 9come t c
2 us$ 6calculate ! cr$it is 9cr1s$
64#b1jjj4
,textbook am.t 7l9e #cbc7--,y c n[
claim an am.t = textbooks if y >e
5titl$ 6claim ! $uc,n am.t4 ,see
page #da = details4
,9ve/;t tax cr$it 7l9e #dab7--,!
d1dl9e 6claim a tax cr$it = ren\nc$
,canadian explor,n exp5ses has be5
ext5d$4 ,see page #de = details4
,= 9ve/;t tax cr$its e>n$ 9 a ye> t
5ds af #bjje1 ! c>ry =w>d p]iod has
be5 ext5d$ 6#bj ye>s4 #d
,:at's new = #bjjf8 d#b
,an ..appr5tice job cre,n tax .cr$it
is availa# if y >e a self-employ$
9dividual :o employs an eligi#
appr5tice 9 yr busi;s4 ,see page #de
= details4
,f$]al divid5d tax cr$it 7l9e #dbe7--
,"! >e new calcul,ns = ? cr$it4 ,see
page #df = details4
,refunda# m$ical exp5se supple;t 7l9e
#deb7--,! maximum am.t is 9cr1s$
64#a1jjj4 ,see page #di = details4
,5d \tl9e
,>e y us+ ! tax & b5efit
package =! correct prov9ce or
t]ritory8
,x is important 6use ! package =!
prov9ce or t]ritory ": y resid$ at ! 5d
(! ye> s t yr prov9cial or t]ritorial
tax & cr$its c 2 calculat$ prop]ly4
,6make sure y >e us+ ! correct package1
see 8,: tax & b5efit package %d y use80
on page #i4 #e
,:at's new = #bjjf8 e#b
,if y h a visual impair;t1 y c get \r
public,ns & yr p]sonaliz$ correspond;e 9
brl1 l>ge pr9t1 or etext 7;,,cd or
diskette71 or on audio cassette or
,,mp#c4 ,= details1 visit \r ,web site
at _+www.cra.gc.ca/alternate_: or call
#a-hjj-iei-bbba4
#f
,ta# ( ,3t5ts #c
,"s subjects 9 ? guide relate 6a
numb]$ l9e on ! return4 ,we provide
9=m,n ab ^! subjects 9 ! same ord] t !
l9es appe> on ! return or s*$ule4 ,6f9d
9=m,n ab o!r subjects1 see ! ,9dex at !
5d4
,page
,at yr s]vice """"""""""""""""""""""" #e
,g5]al 9=m,n """""""""""""""""""""""" #g
,2f y />t """"""""""""""""""""""""" #g
,gett+ />t$ """""""""""""""""""""" #aj
,af y file """"""""""""""""""""""" #aa
,id5tific,n1 9come1 & deduc;ns """"" #ab
,id5tific,n """""""""""""""""""""" #ab
,gds & s]vices tax/h>moniz$
sales tax 7,,gst/,,hst7 cr$it
applic,n """"""""""""""""""""""" #ac
,=eign 9come """"""""""""""""""""" #ad
,total 9come 7l9es #aja 6#aej7 """ #ae
,net 9come 7l9es #bjf 6#bcf7 """"" #bd
,taxa# 9come 7l9es #bdd 6#bfj7 """ #ca
#g
,ta# ( 3t5ts a#c
,f$]al tax & cr$its 7,s*$ule #a7 """ #cb
,f$]al non-refunda# tax cr$its
7l9es #cjj 6#cgh7 """""""""""""" #cc
,net f$]al tax 7l9es #dji 6#dcc1
except l9es #dba1 #dbb1 &
#dbh7 """""""""""""""""""""""""" #dd
,refund or ,bal.e [+ 7l9es #dba1
#dbb1 #dbh1 & #dcg 6#dhe7 """""""" #dg
,9dex """""""""""""""""""""""""""""" #eb
,t4,i4,p4,s4 """"""""""""""""""""""" #ed
,did ,y ,"k8
,y cd 2 eligi# =a mon?ly ,canada ,*
,tax ,b5efit--: may 9clude ! ,* ,4abil;y
,b5efit supple;t
--,complete ! ,canada ,* ,tax
,b5efit ,applic,n =m = ea* * 9 yr
c>e4
--,6rcv ! ,* ,4abil;y ,b5efit1 ,=m
,t#bbja1 ,4abil;y ,tax ,cr$it
,c]tificate1 m/ 2 approv$ 0!
,,cra4
#h
,did y "k8 b#c
--,bo? sp\ses or -mon-law "pn]s ea*
h 6file _! [n tax return =! ye>4
--,6avoid any 9t]rup;ns 9 rcvg yr
pay;ts1 make sure we h yr curr5t
a4ress4
--,= m 9=m,n1 see page #h 9 ? guide4
,y cd 2 eligi# =a ,,gst/,,hst cr$it
--,apply :5 y file a tax return4
--,6avoid any 9t]rup;ns 9 rcvg yr
pay;ts1 make sure we h yr curr5t
a4ress4
--,= m 9=m,n1 see page #ac 9 ?
guide4
,y cd 2 eligi# =a mon?ly ,univ]sal ,*
,c>e ,b5efit
--,complete ! ,canada ,* ,tax
,b5efit 7,,cctb7 ,applic,n =m =
ea* * 9 yr c>e .only if y >e n
rcvg ! ,,cctb or h n previ\sly
appli$ =! ,,cctb4
#i
,did y "k8 c#c
--,6avoid any 9t]rup;ns 9 rcvg yr
pay;ts1 make sure we h yr curr5t
a4ress4
--,= m 9=m,n1 see page #i 9 ? guide4
#aj
,elec;ns ,canada #d
,pl1se *eck ! 8,yes0 box on page #a (
yr return if y >e a ,canadian citiz5 & y
want 6au?orize ! ,canada ,rev5ue ,ag5cy
7,,cra7 6provide yr "n1 a4ress1 & date (
bir? 6,elec;ns ,canada4 ,elec;ns ,canada
w use ? 9=m,n 6make sure t ! ,n,nal
,regi/] ( ,electors is kept up 6date4
,yr au?oriz,n is ne$$ e ye>1 :e!r yr
9=m,n has *ang$ or n4
,pl1se *eck ! 8,no0 box on page #a (
yr return if y d ,,n au?orize ! ,canada
,rev5ue ,ag5cy 7,,cra7 6provide yr "n1
a4ress & date ( bir? 6,elec;ns ,canada4
,n,nal ,regi/] ( ,electors
,! ,n,nal ,regi/] ( ,electors is an
automat$ data base ma9ta9$ 0,elec;ns
,canada1 3ta9+ ! "n1 a4ress1 & date (
bir? ( .eligi# .electors 7,canadian
citiz5s :o >e #ah ye>s ( age or old]74
,! ,n,nal ,regi/] ( ,electors is us$
6produce electoral li/s )\t hav+ #aa
,elec;ns ,canada a#d
63duct door-to-door enum],ns1 sav+
approximately 4#cj million = ea* f$]al
g5]al elec;n or ref]5dum4
,if y *eck 8,yes0
--,y au?orize ! ,,cra 6give .only yr
"n1 a4ress1 & date ( bir? 6,elec;ns
,canada1 65sure t yr 9=m,n on !
,n,nal ,regi/] ( ,electors is up
6date4
--,if y >e an eligi# elector :o is n
alr on ! ,n,nal ,regi/] ( ,electors1
,elec;ns ,canada w a3ept ? z yr
reque/ 6h yr 9=m,n .a4$ 6x4
,notes
,! ,,cra updates ! 9=m,n provid$
6,elec;ns ,canada s"eal "ts "?\t !
ye>4 ,yr au?oriz,n rema9s 9 e6ect =a
p]iod ( #ab mon?s4 ,"!=e1 if y move
dur+ ? p]iod1 & y advise ! ,,cra ( yr
#ab
,elec;ns ,canada b#d
new a4ress1 ! ,,cra w advise ,elec;ns
,canada ! next "t 9=m,n is provid$4
,if1 dur+ ! ye>1 y *ange yr m9d ab !
,,cra s5d+ yr 9=m,n 6,elec;ns ,canada1
pl1se 3tact ! ,,cra at #a-hjj-iei-hbha
6h yr 3s5t remov$4 ,h["e1 yr 9=m,n w
rema9 on ! ,n,nal ,regi/] ( ,electors4
,6remove yr 9=m,n f ! ,regi/]1 see
8,3fid5tial;y01 2l4
,if y *eck 8,no0 7or d n make
a *oice7
--,! ,,cra w n give any ( yr 9=m,n
6,elec;ns ,canada4
--..,y w n lose yr "r 6.vote4
--,elec;ns ,canada w .n .remove yr
9=m,n f ! ,n,nal ,regi/] ( ,electors
if x is alr "!4
--,if "! is an elec;n or ref]5dum1 yr
9=m,n may n 2 up 6date on electoral
li/s produc$ f ! ,n,nal ,regi/] (
#ac
,elec;ns ,canada c#d
,electors4 ,9 t case1 y w h 6take !
nec /eps 6correct yr 9=m,n4
,3fid5tial;y
,9=m,n on ! ,n,nal ,regi/] ( ,electors
w 2 us$ .only = electoral purposes z
p]mitt$ "u ! ,canada ,elec;ns ,act4 ,y c
write 6,elec;ns ,canada reque/+ n 6be
9clud$ on ! ,n,nal ,regi/] ( ,electors1
or t yr 9=m,n n 2 %>$ ) prov9ces1
t]ritories1 municipalities1 & s*ool
bo>ds t use ! ,n,nal ,regi/] ( ,electors
6produce _! electoral li/s4
,3tact+ ,elec;ns ,canada
,teleph"o3 #fac-iic-bige or
#a-hjj-dfc-fhfh toll free 9 ,canada &!
,unit$ ,/ates
,teletypewrit]3 #a-hjj-cfa-hice 7=
9dividuals )a he>+ or spee* impair;t7
toll free 9 ,canada &! ,unit$ ,/ates
,9t]net3 _+www.elections.ca_: #ad
,at yr s]vice #e
,:at if y ne$ help8
,9 ? guide1 we use pla9 language
6expla9 ! mo/ -mon tax situ,ns4 ,if y
ne$ m help af r1d+ ? guide1 y c 3tact u
7see page #f7 or use \r o!r s]vices4
,9t]net s]vices
,visit \r ,web site at
_+www.cra.gc.ca_:4 ,g5]al 9=m,n1 =ms1 &
public,ns >e a3essi# 0topic & 0taxpay]
gr\p4 ,2l is a li/ (! mo/ popul> sites3
,transcrib]'s note3
7,! foll[+ is set up 9 two columns3
,column #a3 ,topic
,column #b3 ,web site
,! web site w foll[ ! topic47
#ae
,9t]net s]vices a#e
#a ,a3ess+ \r secure onl9e s]vices
_+www.cra.gc.ca/access_:
#b ,au?orize a repres5tative
_+www.cra.gc.ca/myaccount_:
#c ,*ange ( a4ress
_+www.cra.gc.ca/myaccount_:
#d ,*>ities _+www.cra.gc.ca/charities_:
#e ,* & family b5efits calculator
_+www.cra.gc.ca/benefits-calculator_:
#f ,-mon adju/;ts
_+www.cra.gc.ca/commonadjustments_:
#g ,,efile
_+www.cra.gc.ca/efile-individuals_:
#h ,electronic pay;ts
_+www.cra.gc.ca/electronicpayments_:
#i ,=ms & public,ns
_+www.cra.gc.ca/forms_:
#aj ,important dates
_+www.cra.gc.ca/dates-ind_:
#aa ,9t]n,nal & non-resid5t taxes
_+www.cra.gc.ca/international_:
#ab ,my ,a3.t
_+www.cra.gc.ca/myaccount_:
#af
,9t]net s]vices b#e
#ac ,,netfile _+www.netfile.gc.ca_:
#ad ,p ) 4abilities
_+www.cra.gc.ca/disability_:
#ae ,regi/]$ retire;t sav+s plan
7,,rrsp7 _+www.cra.gc.ca/rrsp_:
#af ,review ( yr tax return 0,,cra
_+www.cra.gc.ca/reviews_:
#ag ,/ud5ts _+www.cra.gc.ca/students_:
#ah ,tax ,9=m,n ,ph"o ,s]vice
7,t4,i4,p4,s47 _+www.cra.gc.ca/tips_:
#ai ,tax s]vices (fices & tax c5tres
_+www.cra.gc.ca/tso_:
#bj ,tax tr1ties
_+www.cra.gc.ca/treaties_:
#ba ,,telefile
_+www.cra.gc.ca/telefile_:
#bb ,travel exp5ses
_+www.cra.gc.ca/travelcosts_:
,fil+ electronic,y
,a f\r-digit a3ess code t may all[ y
6,,netfile or ,,telefile yr #bjjf return
is pr9t$ on ! label %eet 9 ! tax #ag
,9t]net s]vices c#e
package y rcvd 9 ! mail4 ,y c al get an
a3ess code onl9e = \r ,,netfile s]vice
7see abv74
,,efile
,yr ,,efile s]vice provid] c -plete &
file yr return = y4
,,netfile
,if y -plete yr return us+ -put]
s(tw>e1 ? fa/1 secure sy/em lets y file
x ov] ! ,9t]net4
,my ,a3.t
,my ,a3.t 7see ! abv *>t7 is a secure
onl9e s]vice t gives y ! 3v5i;e &
flexibil;y ( view+ & manag+ yr
p]sonaliz$ 9=m,n1 s* z3
--yr id5tific,n2
--refund or bal.e [+2
--9/al;t a3.t2 #ah
,9t]net s]vices d#e
--,regi/]$ retire;t sav+s plan
7,,rrsp72
--,home ,buy]s' ,plan 7,,hbp72
--,lifel;g ,le>n+ ,plan 7,,llp72
--------------------------------------#f
--direct deposit 9=m,n2
--,canada ,* ,tax ,b5efit 7,,cctb72
--,univ]sal ,* ,c>e ,b5efit
7,,uccb72 &
--,,gst/,,hst cr$it & relat$
prov9cial & t]ritorial programs4
,my ,a3.t al (f]s y di6]5t s]vices s*
z3
--fil+ an objec;n onl9e2
--au?oriz+ a repres5tative2
--*ang+ yr a4ress2 &
--*ang+ yr return4
,regi/] = ,my ,a3.t
,6use ! s]vices "u ,my ,a3.t1 y h
6regi/] =a ,gov]n;t ( ,canada epass t w
give y a ,us] ,,id & pass^w4 ,we w mail
y a ,,cra ,secur;y ,code1 : w take #ai
,9t]net s]vices a#f
approximately five busi;s "ds 6rcv4
,once y rcv yr secur;y code1 y w 2
requir$ 65t] x ! f/ "t y use ,my ,a3.t
6a3ess yr p]sonal tax & b5efit 9=m,n4 ,=
m 9=m,n1 ref] 6.,my .,a3.t on \r ,web
site 7see page #e74
,s]vices (f]$ 0teleph"o
,transmitt+ yr return
,,telefile
,y may 2 a# 6file yr return 0teleph"o
= free4 ,use ! f\r-digit a3ess code t is
pr9t$ on ! label %eet 9 yr #bjjf tax
package t y rcvd 9 ! mail4 ,if y d n h
an a3ess code1 call #a-hjj-gad-gbeg 6get
"o4 ,once y h yr a3ess code1 call \r
toll-free numb] #a-hjj-iei-aaaj 6file yr
return4
#bj
,s]vices (f]$ 0teleph"o b#f
,note
,if a 4abil;y prev5ts y f us+ a t\*-
t"o ph"o pad = ,,telefile1 pl1se call
#a-hjj-gad-gbeg1 & we w help y4
,gett+ p]sonal tax 9=m,n
,! p]sonal 9=m,n t y provide on yr
9come tax =ms is collect$ "u ! au?or;y
(! f$]al1 prov9cial1 & t]ritorial 9come
tax acts & w 2 us$ 6adm9i/] & 5=ce ^!
acts & _! regul,ns4 ,= m 9=m,n1 ref]
6,p]sonal ,9=m,n ,bank ,numb]
,,cra/;,p-,,pu-#jje at
_+http://infosource.gc.ca_: or 9 ! ,9fo
,s\rce book1 or call u at "o (! teleph"o
numb]s li/$ "u 8,3tact+ u0 lat] on ?
page4
,yr p]sonal 9=m,n is 3fid5tial4 ,h["e1
y c au?orize "s"o 7s* z yr sp\se or
-mon-law "pn]7 6repres5t y 64cuss yr
file4 ,see 8,repres5tatives0 9 ! next
sec;n4 ,9 c]ta9 cases1 we give "s ( yr
9=m,n 6o!r gov]n;t bodies 6adm9i/] #ba
,s]vices (f]$ 0teleph"o c#f
! law4 ,9 all cases1 we foll[ /rict
proc$ures 2f giv+ yr 9=m,n 6any"o4
,if y call u & ask = p]sonal tax
9=m,n1 we w ask y 6id5tify yrf & give
9=m,n ab ! 3t5ts ( yr return 6protect ?
9=m,n4 ,if y call 2f ,may #a1 use yr
return = #bjje4 ,af ,april #cj1 use yr
return = #bjjf4
,repres5tatives
,y c au?orize a repres5tative 7s* z yr
sp\se or -mon-law "pn]1 tax prep>]1 or
a3.tant7 6get 9=m,n on yr tax matt]s &
submit or provide 9=m,n on yr 2half4 ,we
w a3ept 9=m,n f &/or provide 9=m,n 6yr
repres5tative .only af we >e satisfi$ t
y h au?oriz$ u 6d s ei "? .,my .,a3.t on
\r ,web site 7see page #e7 or 9 writ+4
..,yr au?oriz,n w /ay 9 e6ect until x is
c.ell$ 0y1 x r1*es ! expiry date y
*oose1 or on notific,n ( yr .d1?4
,au?oriz,ns rcvd 2t mid-,m>* & mid-
,july w 2 process$ )9 f\r weeks1 & #bb
,s]vices (f]$ 0teleph"o d#f
any au?oriz,ns rcvd 2t mid-,july & mid-
,m>* w 2 process$ )9 "o week4
,note
,au?oriz+ a new repres5tative does .n
c.el yr exi/+ au?oriz,ns4 ,y c n[ c.el
any au?oriz,n 0us+ .,my .,a3.t 7see
page #e7 or 0teleph"o4
,if yr repres5tative calls u & asks =
yr p]sonal tax 9=m,n1 we w give ? 9=m,n
only if we h rcvd a .-plet$ .,=m
.,t#ajac1 ,au?oriz+ or ,c.ell+ a
,repres5tative1 y h -plet$ ! au?oriz,n
"? .,my .,a3.t 8,au?orize my
repres5tative0 on \r ,web site 7see page
#e71 or we rcvd a lr sign$ 0y t 3ta9s !
same 9=m,n4 ,af we 3firm t we h yr
p]mis.n1 we al w ask yr repres5tative =
9=m,n ab ! 3t5ts ( yr return4 ,a
repres5tative :o calls 2f ,may #a %d use
yr return = #bjje4 ,a repres5tative :o
calls af ,april #cj %d use yr return =
#bjjf4 #bc
,s]vices (f]$ 0teleph"o e#f
,if y 7 ! legal repres5tative (a
dec1s$ p]son1 get ,guide ,t#djaa1
,prep>+ ,returns = ,dec1s$ ,p]sons1 6"k
:at docu;ts >e requir$4
,t4,i4,p4,s4
,= p]sonal & g5]al tax 9=m,n
0teleph"o1 y c use ,t4,i4,p4,s4 7see
page #ed74
,3tact+ u
,\r teleph"o & fax numb]s >e li/$ on
\r ,web site 76f9d ! a4ress see l9e #ai
9 ! *>t on page #e7 & 9 ! gov]n;t sec;n
( yr teleph"o book4
,\r goal is 6respond 6yr call )9 two
m9utes 9 ! (ficial language ( yr *oice4
,h["e1 y may h di6iculty r1*+ u dur+ p1k
p]iods4
,0ph"o 79dividuals7--,y c call
#a-hjj-iei-hbha4 ,\r automat$ s]vice is
availa# #bd h\rs a "d1 #g "ds a #bd
,s]vices (f]$ 0teleph"o f#f
week4 ,ag5ts >e availa# ,mon"d 6,fri"d
7except holi"ds7 f #h3ae a4m4
6#e3jj p4m4 ,h["e1 f mid-,febru>y
6,april #cj1 ^! h\rs >e ext5d$
6#aj3jj p4m4 week"ds1 & f #i3jj a4m4
6#a3jj p4m4 on week5ds4
,0ph"o 7busi;ses7--,y c call
#a-hjj-iei-eebe4 ,\r automat$ s]vice is
availa# #bd h\rs a "d1 #g "ds a
--------------------------------------#g
week4 ,ag5ts >e availa# ,mon"d 6,fri"d
7except holi"ds7 f #h3ae a4m4
6#h3jj p4m4
,in-p]son appo9t;ts--,if we >e una#
6resolve yr 5quiry 0teleph"o1 y c meet )
an ag5t 9 p]son at a ,tax ,s]vices
,(fice4 ,call u & an ag5t c make an
appo9t;t = y4
,0fax--,y c s5d u correspond;e 0fax4
,h["e1 2c (! nature ( fax s]vices1 we >e
n responsi# = misdirect$1 9complete1 or
illegi# docu;ts4
,teletypewrit] 7,,tty7 us]s--,if y use
a ,,tty 2c y h a he>+ or spee* #be
,s]vices (f]$ 0teleph"o a#g
impair;t1 an ag5t at \r bil+ual 5quiry
s]vice 7#a-hjj-ffe-jced7 c assi/ y dur+
! h\rs %[n "u 8,0ph"o 79dividuals70 on !
previ\s page4
,public,ns
,"?\t ? guide1 we m5;n =ms1 pamphlets1
9t]pret,n bullet9s1 9=m,n circul>s1 &
o!r guides t give m details on specific
tax topics4
,y c get mo/ ( \r public,ns1 9clud+ !
,g5]al guide & =ms book1 0visit+ ,=ms &
public,ns on \r ,web site 7see page #e7
or 0call+ #a-hjj-iei-bbba f #h3ae a4m4
6#e3jj p4m4
,-mun;y ,volunte] ,9come ,tax
,program
,if y ne$ help 6-plete yr tax return &
yr 9come is l[ & yr tax situ,n is
simple1 \r volunte]s >e speci,y tra9$
6help y4 ,= m 9=m,n ab ? free #bf
,-mun;y volunte] program b#g
program1 or if y want 62come a volunte]1
visit \r ,web site at
_+www.cra.gc.ca/volunteer_: or call u at
#a-hjj-iei-hbha4
,yr op9ion c.ts6
,we review \r public,ns e ye>4 ,if y h
any -;ts or su7es;ns t wd help u improve
!m1 we wd l 6he> f y4 ,pl1se s5d yr -;ts
on \r public,ns to3
,taxpay] ,s]vices ,directorate
,canada ,rev5ue ,ag5cy
#gej ,h]on ,road
,ottawa ,,on ,k#a;,a #j;,l#e
#bg
c#g
#bh
,g5]al 9=m,n d#g
,2f y />t
,d y h 6file a return8
,y h 6file a return = #bjjf if .any (!
foll[+ situ,ns apply3
--,y h 6pay tax = #bjjf4
--,we s5t y a reque/ 6file a return4
--,y 4pos$ ( prop]ty 9 #bjjf 7=
example1 if y sold r1l e/ate or
%>es7 or y r1liz$ a taxa# capital
ga9 7= example1 if a mutual fund
or tru/ attribut$ am.ts 6y1 or y
>e report+ a capital ga9s res]ve y
claim$ on yr #bjje return74
--,y h 6repay any ( yr ,old ,age
,secur;y or ,employ;t ,9sur.e
b5efits4 ,see l9e #bce = details4
--,y h n repd all (! am.ts y )drew f
yr regi/]$ retire;t sav+s plan
7,,rrsp7 "u ! ,home ,buy]s' ,plan
or ! ,lifel;g ,le>n+ ,plan4 ,=
details1 see ,guide #bi
,d y h 6file a return8 e#g
,,rc#dace1 ,home ,buy]s' ,plan
7,,hbp71 or ,guide ,,rc#daab1
,lifel;g ,le>n+ ,plan 7,,llp74
--,y h 63tribute 6! ,canada ,p5.n
,plan 7,,cpp74 ,? c apply if1 =
#bjjf1 ! total ( yr net self-
employ;t 9come & p5.na# employ;t
9come is m ?an 4#c1ejj4 ,see l9e
#bbb = details4
,ev5 if n"o ( ^! require;ts applies1 y
/ may want 6file a return if .any (!
foll[+ situ,ns apply3
--,y want 6claim a refund4
--,y want 6apply =! ,,gst/,,hst
cr$it 7see page #ac74 ,= example1
y may 2 eligi# if y turn #ai 2f
,april #bjjh4
--,y or yr sp\se or -mon-law "pn]
want 62g9 or 3t9ue rcvg ,canada ,*
,tax ,b5efit pay;ts 7see page #h74
--,y h 9curr$ a non-capital loss
7see l9e #bcf7 9 #bjjf t y want
6be a# 6apply 9 o!r ye>s4
#cj
,d y h 6file a return8 f#g
--,y want 6c>ry =w>d ! unus$ por;n (
yr tui;n1 $uc,n1 & textbook am.ts
7see l9e #cbc74
--,y want 6report 9come = : y cd
3tribute 6an ,,rrsp1 9 ord] 6keep
yr ,,rrsp deduc;n limit = future
ye>s up 6date4
--,y want 6c>ry =w>d ! unus$ 9ve/;t
tax cr$it on exp5ditures y 9curr$
dur+ ! curr5t ye> 7see l9e #dab74
,:at date is yr return = #bjjf
due8
,g5],y1 yr return = #bjjf has 6be fil$
..on or 2f ,april #cj1 .#bjjg4
,note
,if y file yr return af ,april #cj1
#bjjg1 yr ,,gst/,,hst cr$it1 ,canada
,* ,tax ,b5efit 79clud+ ^? pay;ts f
c]ta9 relat$ prov9cial or t]ritorial
programs71 & ,old ,age ,secur;y b5efit
pay;ts may 2 delay$4 #ca
,:at date yr return due8 g#g
,self-employ$ p]sons--,if y or yr
sp\se or -mon-law "pn] c>ri$ on a busi;s
9 #bjjf 7o!r ?an a busi;s ^: exp5ditures
>e prim>ily 9
--------------------------------------#h
3nec;n )a tax %elt]71 yr return = #bjjf
has 6be fil$ ..on or 2f ,june #ae1
.#bjjg4 ,h["e1 if y h a bal.e [+ =
#bjjf1 y / h 6pay x ..on or 2f ,april
#cj1 .#bjjg4 ,= details ( h[ 6make yr
pay;t1 see l9e #dhe4
,dec1s$ p]sons
,if y >e ! legal repres5tative 7!
executor1 adm9i/rator1 or liquidator7 (!
e/ate ( an 9dividual :o di$ 9 #bjjf1 y
may h 6file a return = #bjjf = t
9dividual4 ,get ,guide ,t#djaa1 ,prep>+
,returns = ,dec1s$ ,p]sons1 = details ab
yr fil+ require;ts & op;ns4
#cb
,:at date yr return due8 a#h
,note
,if y rcvd 9come 9 #bjjf =a p]son :o
di$ 9 #bjje or e>li]1 d n file an
9dividual return = #bjjf = t 9come on
2half ( t p]son4 ,h["e1 y may h 6file
a ,t#c ,tru/ ,9come ,tax & ,9=m,n
,return =! e/ate4
,excep;n 6due date ( yr return
,:5 a due date falls on a ,satur"d1
,sun"d1 or a holi"d recogniz$ 0! ,,cra1
we 3sid] yr return 6be fil$ on "t or yr
pay;t 6be pd on "t if we rcv x or x is
po/m>k$ on ! next busi;s "d4 ,= m 9=m,n1
visit .important .dates on \r ,web site
7see page #e74
#cc
,:at p5alties & 9t]e/ d we b#h
*>ge8
,p5alties
,if y [e tax = #bjjf & d n file yr
return = #bjjf .)9 .! .dates we specify
"u 8,:at date is yr return = #bjjf due80
9 ! previ\s sec;n1 we w *>ge y a late-
fil+ p5alty4 ,! p5alty is #e@3p ( yr
#bjjf bal.e [+1 plus #a@3p ( yr bal.e [+
= ea* full mon? t yr return is late1 6a
maximum ( #ab mon?s4 ,yr late-fil+
p5alty may 2 hi<] if we *>g$ y a late-
fil+ p5alty on a return = any (! ?ree
previ\s ye>s4
,tax ,tip
,ev5 if y _c pay ! full am.t y [e on
or 2f ,april #cj1 #bjjg1 y c avoid !
late-fil+ p5alty 0fil+ yr return on
"t4
,we may waive or c.el ? p5alty 7z well
z any 9t]e/ t may apply2 see ! #cd
,p5alties & 9t]e/ *>ge8 c#h
next sec;n7 if y file yr return late 2c
( circum/.es 2y yr 3trol4 ,if ? happ5s1
s5d a lr 6u sep>ately giv+ ! r1sons :y y
fil$ yr return late4 ,only reque/s
relat+ 6tax ye>s 5d+ 9 any (! #aj cal5d>
ye>s 2f ! ye> y make ! reque/ w 2
3sid]$4 ,= example1 a reque/ made 9
#bjjg m/ relate 6! #aiig or a subsequ5t
tax ye> 6be 3sid]$4 ,= details1 get
,9=m,n ,circul> #ib-b1 ,guidel9es =!
c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties4
,y may h 6pay a p5alty = any am.ts y
fail 6report on yr return = #bjjf4 ,if y
al fail$ 6report an am.t on yr return =
#bjjc1 #bjjd1 or #bjje1 y may h 6pay
ano!r p5alty4 ,h["e1 if y tell u ab an
am.t y fail$ 6report1 we may waive ^!
p5alties4 ,see 8,:at is a volunt>y
4closure80 on page #ab4
,9t]e/
,if y h a bal.e [+ = #bjjf1 we *>ge
-p.d daily 9t]e/ />t+ ,may #a1 #ce
,p5alties & 9t]e/ *>ge8 d#h
#bjjg1 on ..any unpd am.ts .[+ = #bjjf4
,? 9cludes any bal.e [+ if we reassess
yr return4 ,9 a4i;n1 we w *>ge y 9t]e/
on ! p5alties 9dicat$ 9 ! previ\s sec;n1
/>t+ ! "d af yr return is due4
,social 9sur.e numb] 7,,sin7
,yr social 9sur.e numb] is ! au?oriz$
numb] = 9come tax purposes "u sec;n #bcg
(! ,9come ,tax ,act & is us$ "u c]ta9
f$]al programs4 ,y h 6give x 6any"o :o
prep>es an 9=m,n slip 7s* z a ,t#c1
,t#d1 or ,t#e slip7 = y4 ,ea* "t y d n
give x :5 y >e suppos$ to1 y may h 6pay
a 4#ajj p5alty4 ,y al h 6give x 6u :5 y
ask u = p]sonal tax 9=m,n4 ,*eck yr
slips4 ,if yr ,,sin is miss+ or is
9correct1 advise ! slip prep>]4
,yr ,,sin c>d is .n a piece (
id5tific,n1 & x %d 2 kept 9 a safe
place4 ,= m 9=m,n1 or 6get an applic,n
=a ,,sin1 3tact ,human ,res\rces &
,social ,develop;t ,canada1 or #cf
,social 9sur.e numb] e#h
visit _! ,web site at
_+www.hrsdc.gc.ca_:4 ,y w f9d ! a4resses
& teleph"o numb]s ( _! (fices on ! ,web
page m5;n$ abv or 9 ! gov]n;t sec;n ( yr
teleph"o book4
,canada ,* ,tax ,b5efit
7,,cctb7 & ,* ,4abil;y ,b5efit
7,,cdb7
,if y >e responsi# =! c>e (a * :o is
"u #ah1 y c apply =! ,,cctb = t *4 ,6d
s1 submit a -plet$ ,=m ,,rc#ff1 ,canada
,* ,tax ,b5efit ,applic,n1 al;g ) any
o!r docu;ts requir$1 z soon z possi# af
! * is born or 2g9s 6live ) y4 ,? 9=m,n
is al us$ 6apply = pay;ts f relat$
prov9cial or t]ritorial programs4 ,if y
>e a p]man5t resid5t1 tempor>y resid5t1
or protect$ p]son 7refugee7 z def9$ 9 !
,immigr,n & ,refugee ,protec;n ,act1 y
%d apply z soon z possi# af y & yr *
>rive 9 ,canada4
#cg
,,cctb & ,,cdb f#h
,9 a4i;n 6! ,,cctb1 y c al rcv a ,,cdb
if yr * meets ! crit]ia =! 4abil;y am.t
& we h approv$ ,=m ,t#bbja1 ,4abil;y
,tax ,cr$it ,c]tificate1 =! *4
,! maximum annual ,,cdb is 4#b1cjj =
ea* * :o is eligi# =! ,4abil;y ,tax
,cr$it4
,! ,,cctb & ,,cdb >e bas$ on ! net
9come 7l9e #bcf7 %[n on yr return &1 if
applica#1 yr sp\se or -mon-law "pn]'s
return .m9us any am.t y or yr sp\se or
-mon-law "pn] report$ on l9e #aag4
,"!=e1 6qualify = ^! b5efits1 ..y bo? h
6file a return e .ye>1 ev5 if "! is no
9come 6report4
,once y h appli$ = ^! b5efits1 y h
6advise u immly ( .any (! foll[+ *anges
7z well z ! date x happ5$ or w happ573
--------------------------------------#i
--! * is no l;g] 9 yr c>e1 /ops liv+
) y1 or dies2
--y move 7if we d n h yr new a4ress1
yr pay;ts may /op1 :e!r y rcv !m
0direct deposit or 0*eque72 #ch
,,cctb & ,,cdb a#i
--yr m>ital /atus *anges 7b if y
sep>ate due 6a br1kd[n 9 yr
rel,n%ip1 wait until y >e sep>at$
= at l1/ #ij "ds 2f submitt+ ,=m
,,rc#fe1 ,m>ital ,/atus ,*ange72
--y rcv yr pay;ts 0direct deposit
7see page #ej7 & yr bank+ 9=m,n
*anges2 or
--yr or yr sp\se or -mon-law "pn]'s
immigr,n or resid5cy /atus *anges4
,c]ta9 *anges cd m1n y h 6pay back "s
b5efits if y wait 6notify u ( any ( ^!
*anges4
,= m 9=m,n1 get ,pamphlet ,t#daad1 ,yr
,canada ,* ,tax ,b5efit1 or call u at
#a-hjj-chg-aaic4
,/>t \tl9e
,univ]sal ,* ,c>e ,b5efit
7,,uccb7
,s9ce ,july #bjjf1 if y >e an eligi#
9dividual responsi# =! c>e (a #ci
7,,uccb7 b#i
* "u #f ye>s ( age1 y >e eligi# 6rcv
4#ajj p] mon? = ea* qualifi$
dep5dant4
,y d .n ne$ 6apply =! ,,uccb if ei (!
foll[+ situ,ns applies 6y4 ,! b5efit
w 2 s5t 6y automatic,y if3
--y alr rcv ! ,,cctb or ,,cdb 7if
applica#7 = yr *n "u #f ye>s (
age2 or
--y h appli$ =! ,,cctb or ,,cdb 7if
applica#7 = yr *n "u #f ye>s (
age1 & d n rcv x 7p]h 2c yr family
9come is too hi<74
,if .nei ( ^! situ,ns applies 6y1 !n y
w h 6apply =! ,,uccb 0-plet+ ,=m
,,rc#ff1 ,canada ,* ,tax ,b5efit
,applic,n4
,:ile ! ,,uccb is .taxa# 7on l9e #aag
(! return7 9 ! h&s (! sp\se or -mon-
law "pn] )! l[] net 9come1 x w n 2
tak5 96a3.t 9 calculat+ yr ,,gst/-
,,hst cr$it1 yr ,,cctb pay;ts & any
relat$ prov9cial or t]ritorial
b5efit1 social b5efits repay;t #dj
7,,uccb7 c#i
7l9e #bce71 &! refunda# m$ical
exp5se supple;t 7l9e #deb74
,= m 9=m,n1 visit \r ,web site at
_+www.cra.gc.ca/uccb_:4
,5d \tl9e
,: tax & b5efit package %d y
use8
,g5],y1 y h 6use ! package =! prov9ce
or t]ritory ": y resid$ on ,decemb] #ca1
#bjjf4 ,h["e1 "! >e excep;ns 7see next
sec;n7 s* z if y _h .resid5tial .ties
7see lat] on ? page7 9 ano!r place4 ,y
%d h rcvd ! package y ne$ bas$ on \r
records4
..,if y resid$ 9 ,quebec on ,decemb]
#ca1 .#bjjf1 use ! package = resid5ts (
,quebec 6calculate yr f$]al tax only4 ,y
w al ne$ 6file a ,quebec prov9cial
return4
,resid5tial ties--,^! ties 9clude ":
yr home & p]sonal prop]ty >e1 & ": yr
sp\se or -mon-law "pn] or #da
,: package %d y use8 d#i
dep5dants reside4 ,o!r ties t may 2
relevant 9clude social ties1 a driv]'s
lic;e1 bank a3.ts or cr$it c>ds1 &
prov9cial or t]ritorial hospitaliz,n
9sur.e4 ,= m details1 see ,9t]pret,n
,bullet9 ,,it-#bba1 ,det]m9,n ( an
,9dividual's ,resid;e ,/atus4
,excep;ns
,9 ! foll[+ situ,ns1 y %d use !
package 9dicat$3
,a4 ,if1 on ,decemb] #ca1 #bjjf1 y
_h .resid5tial .ties 7see previ\s
sec;n7 9 m ?an "o prov9ce or
t]ritory1 use ! package =! prov9ce
or t]ritory ": y h yr mo/
important resid5tial ties4 ,=
example1 if y usu,y reside 9
,ont>io1 b y 7 go+ 6s*ool 9
,alb]ta or /ay+ 9 a ski *alet 9
,quebec1 y wd use ! package =
,ont>io4
#db
,: package %d y use8 e#i
,b4 ,if y >e fil+ a return =a p]son
:o di$ 9 #bjjf1 use ! package =!
prov9ce or t]ritory ": t p]son
resid$ at ! "t ( d1?4
,c4 ,if y emigrat$ f ,canada 9
#bjjf1 use ! package =! prov9ce or
t]ritory 9 : y resid$ on ! date y
left4 ,mail yr tax return 6!
,9t]n,nal ,tax ,s]vices ,(fice1
#bbjd ,walkley ,road1 ,ottawa ,,on
,k#a;,a #a;,a#h4
,d4 ,if y liv$ \tside ,canada on
,decemb] #ca1 #bjjf1 b ma9ta9$
significant .resid5tial .ties 7see
previ\s sec;n7 ) ,canada1 y may 2
3sid]$ a .factual .resid5t (
,canada4 ,use ! package =! prov9ce
or t]ritory ": y kept yr
resid5tial ties4 ,y al h 6-plete
,=m ,t#abdh1 ,9=m,n ab yr resid5cy
/atus1 & atta* x 6yr return4 ,mail
yr tax return 6! ,9t]n,nal ,tax
,s]vices ,(fice1 #bbjd ,walkley
,road1 ,ottawa ,,on #dc
,: package %d y use8 f#i
,k#a;,a #a;,a#h4 ,if1 "u a tax
tr1ty1 y >e 3sid]$ 6be a resid5t (
ano!r c.try1 ? may n apply4 ,= m
9=m,n1 3tact u4
,e4 ,g5],y1 if y did n ma9ta9
significant .resid5tial .ties 7see
previ\s sec;n7 ) ,canada1 & on
,decemb] #ca1 #bjjf1 y liv$ \tside
,canada & 7 a gov]n;t employee1 a
memb] (! ,canadian ,=ces or _!
ov]s1s s*ool /aff1 or "w+ "u a
,canadian ,9t]n,nal ,develop;t
,ag5cy program1 y may 2 3sid]$ a
.deem$ .resid5t ( ,canada4 ,use !
package = ..non-resid5ts & deem$
resid5ts ( .,canada4 ,? al may
apply 6yr dep5d5t *n & o!r family
memb]s4
,f4 ,if y /ay$ 9 ,canada = #ahc "ds
or m 9 #bjjf1 y did n e/abli%
significant .resid5tial .ties 7see
previ\s sec;n7 ) ,canada1 &1 "u a
tax tr1ty1 y 7 n 3sid]$ a resid5t
( ano!r c.try1 y w 2 3sid]$ #dd
,: package %d y use8 g#i
a .deem$ .resid5t ( ,canada4 ,use
! package = ..non-resid5ts & deem$
resid5ts ( .,canada4
,g4 ,if1 "?\t #bjjf1 y did n h
significant .resid5tial .ties 7see
previ\s sec;n7 ) ,canada & nei ;,e
nor ;,f applies1 y may 2 3sid]$ a
.non-resid5t ( ,canada = tax
purposes4 ,use !
-------------------------------------#aj
package = ..non-resid5ts & deem$
resid5ts ( .,canada4
,h["e1 if y e>n$ 9come f employ;t
9 a prov9ce or t]ritory1 or e>n$
9come f a busi;s )a p]man5t
e/abli%;t 9 a prov9ce or t]ritory1
use ! package = t prov9ce or
t]ritory4 ,al1 -plete ,=m ,t#abdh1
,9=m,n ab yr resid5cy /atus1 &
atta* x 6yr return4
#de
,h[ c y get ! tax & b5efit a#aj
package y ne$8
,6f9d \ h[ 6get a ,g5]al =ms book &
guide =a "picul> prov9ce or t]ritory1
see 8,public,ns0 on page #g4 ,9 a4i;n1 y
c get ! package = ..non-resid5ts & deem$
resid5ts ( .,canada f u or any ,canadian
embassy1 hi< -mis.n1 or 3sulate4
,o!r public,ns y may ne$
,un.s y resid$ 9 ,canada all ye>1 y al
ne$ "o or m (! foll[+ public,ns3
--,if y 7 a non-resid5t & y e>n$
9come f employ;t or a busi;s )a
p]man5t e/abli%;t 9 ,canada1 get
,guide ,t#djeh1 ,non-,resid5ts &
,9come ,tax4
--,if y 7 a non-resid5t & y rcvd
r5tal 9come f r1l prop]ty 9
,canada1 get ,guide ,t#dadd1
,9come ,tax ,guide = ,elect+ ,"u
,sec;n #baf4
#df
,: package %d y use8 b#aj
--,if y 7 a non-resid5t & y rcvd
c]ta9 o!r k9ds ( 9come f ,canada
79clud+ p5.ns & annuities71 get
,pamphlet ,t#dade1 ,elect+ ,"u
,sec;n #bag (! ,9come ,tax ,act4
--,if y 7 a newcom] 6,canada 9
#bjjf1 get ,pamphlet ,t#djee1
,newcom]s 6,canada4
--,if y emigrat$ f ,canada dur+
#bjjf1 get ,guide ,t#djef1
,emigrants & ,9come ,tax4
--,if y w 2 \tside ,canada = an
ext5d$ p]iod1 get ,pamphlet
,t#daca1 ,canadian ,resid5ts
,abroad4
,= m 9=m,n1 pl1se 3tact ! ,9t]n,nal
,tax ,s]vices ,(fice at #a-hjj-bfg-eagg4
,if y >e call+ f \tside ,canada &!
,unit$ ,/ates1 call #fac-ieb-cgda4
#dg
c#aj
#dh
,gett+ />t$ d#aj
,ga!r all ! docu;ts ne$$ 6-plete yr
return4 ,? 9cludes yr 9=m,n slips 7s* z
,t#c1 ,t#d1 ,t#d;,a1 & ,t#e slips7 &
receipts = any deduc;ns or cr$its y plan
6claim4 ,z y -plete yr return1 :5 y -e
6a l9e t applies 6y1 y c look x up 9 ?
guide1 or see ! back ( yr 9=m,n slips =
m 9/ruc;ns4 ,y c file electronic,y1 or y
c file a pap] return 7see ! next
sec;ns74 ,no matt] h[ y file yr return1
see 8,:at d y 9clude ) yr return & :at
records d y keep80 lat] on ? page4
,fil+ electronic,y
,y c file yr return 0,9t]net 7,,efile
or ,,netfile7 or teleph"o 7,,telefile74
,see 8,fil+ electronic,y0 on page #e &
8,s]vices (f]$ 0teleph"o0 on page #f = m
9=m,n on ^! s]vices4
#di
,fil+ a pap] return e#aj
,mail or deliv] yr return 9 ! 5velope
3ta9$ 9 ! =ms book4 ,use yr mail-in
label if y h "o1 & make note (! a4ress =
future ref];e4 ,if y >e prep>+ o!r p's
returns1 mail or deliv] ea* p]son's
return 9 a sep>ate 5velope4 ,h["e1 if y
>e fil+ returns = m ?an "o ye> =! same
p]son1 put !m all 9 "o 5velope4
,note
,if y h a f>m+ busi;s & y >e "picipat+
9 ! ,canadian ,agricultural ,9come
,/abiliz,n ,program 7,,cais ,program71
use ! 5velope 3ta9$ 9 ,guide
,,rc#djfj1 ,f>m+ ,9come &! ,,cais
,program1 or ,guide ,,rc#ddjh1 ,f>m+
,9come &! ,,cais ,program ,h>moniz$
,guide4
#ej
,:at d y 9clude ) yr f#aj
return & :at records d y keep8
,if y >e fil+ a pap] return1 9clude "o
copy ( ea* ( yr 9=m,n slips4 ..,make
sure y atta* 6yr return yr ,s*$ule #a &
yr prov9cial or t]ritorial ,=m #dbh
7un.s y >e a resid5t ( ,quebec on
,decemb] #ca1 .#bjjf74 ,! explan,ns 9 !
guide &! return1 s*$ules1 or =ms w tell
y :5 6atta* o!r support+ docu;ts1 s* z
c]tificates1 =ms1 s*$ules1 or (ficial
receipts4
,if a tax profes.nal w 2 prep>+ or
s5d+ u yr return1 %[ hm or h] yr label
%eet & all ( yr support+ docu;ts1 s* z
yr 9=m,n slips1 receipts1 ,notice (
,assess;t f la/ ye>1 & 9/al;t pay;ts
summ>y 7on ,=m ,,inns#a or ,=m
,,inns#b74
,if y make a claim )\t ! requir$
receipt1 c]tificate1 s*$ule1 or =m1 we
may 4all[ yr claim4 ,x cd al delay !
process+ ( yr return4
#ea
,:at 69clude & keep8 g#aj
,ev5 if y d n h 6atta* c]ta9 support+
docu;ts 6yr return1 or if y >e fil+ yr
return electronic,y1 keep !m 9 case we
select yr return = review4 ,y %d .keep
yr support+ docu;ts = .six .ye>s4
,y %d al keep a copy ( yr return =
#bjjf1 ! relat$ ,notice ( ,assess;t1 &
any ,notice ( ,reassess;t4 ,^! c help y
-plete yr return = #bjjg4 ,= example1 yr
notice = #bjjf w tell y3
--yr ,,rrsp deduc;n limit = #bjjg2
--yr unus$ ,,rrsp 3tribu;ns = #bjjg2
--yr capital & non-capital loss
bal.es2 &
--yr tui;n1 $uc,n1 & textbook am.ts
c>ry-=w>d bal.e 7see l9e #cbc74
,:at if y >e miss+ 9=m,n8
,if y h 6file a return = #bjjf1 z
expla9$ on page #g1 make sure y file x
.on ."t 7see page #g7 ev5 if "s slips or
receipts >e miss+4 ,if y "k t y w n 2
#eb
,:at if miss+ 9=m,n8 #aa
a# 6get a slip 0! due date1 atta* 6yr
pap] return a note /at+ ! pay]'s "n &
a4ress1 ! type ( 9come 9volv$1 & :at y
>e do+ 6get ! slip4 ,6calculate ! 9come
6report1 & any relat$ deduc;ns & cr$its
y c claim1 use any /ubs y may h1 & atta*
!m 6yr pap] return4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m4
#ec
a#aa
#ed
,af y file b#aa
,:at happ5s 6yr return af we
rcv x8
,ea* ye> we 3duct a numb] ( review
activities t promote aw>e;s (& -pli.e )!
laws we adm9i/]4 ,^! reviews >e an
important "p (! -pli.e activities we
"utake 6ma9ta9 ! 9tegr;y (1 &
,canadians' 3fid;e in1 ! ,canadian tax
sy/em4
,\r v>i\s exam9,n programs take place
at di6]5t p]iods dur+ ! ye>4 ,"!=e1 if y
move1 x is v important 6make yr *ange (
a4ress ) u z soon z possi# 6all[ u
6-municate ) y4 ,if y plan 6be away
tempor>ily1 y %d -plete ,=m ,t#ajac1
,au?oriz+ or ,c.ell+ a ,repres5tative1
6au?orize a repres5tative 6act on yr
2half4
,:5 we rcv yr return1 we usu,y review
x bas$ on ! 9=m,n y provid$ & s5d y a
,notice ( ,assess;t bas$ on t review4
,h["e1 we may select yr return =a #ee
,:at happ5s 6y return8 c#aa
m detail$ review .2f we assess x4 ,if s1
& we ask y 6give u docu;ts 6v]ify !
deduc;ns or cr$its y claim$1 yr assess;t
may 2 delay$4 ,we c al c>ry \ a m
detail$ review .af yr return has be5
assess$ 6v]ify ! 9come report$ &!
deduc;ns or cr$its claim$4
,:5 c y expect yr refund8
,we usu,y process pap] returns 9 ..f\r
6six .weeks4 ,h["e1 we />t 6process
returns 9 mid-,febru>y1 s d n call 2f
mid-,m>*1 ev5 if y fil$ yr return 9
,janu>y4 ,if y fil$ yr return on or 2f
,april #ae1 wait f\r weeks 2f y call4
,if y fil$ yr return af ,april #ae1 wait
six weeks 2f y call4 ,we c process
returns fil$ electronic,y 9 z ll z eit on
:i*"e (! foll[+ ?ree dates is .late/3
--,may #ca1 #bjjg2
--! ?irty-f/ "d af y file yr return2
or
--! "d af y ov]pd yr taxes4
,9come tax pro#ms8
,\r ,5quiries /aff is -mitt$ 6resolv+
yr tax-relat$ pro#ms 0giv+ y a3urate1
"tly1 c\rte\s1 fair1 & 3fid5tial answ]s
6yr "qs4 ,h["e1 if a pro#m _c 2 resolv$1
y c 3tact ! ,pro#m ,resolu;n ,program (
yr tax s]vices (fice4
,\r goal "u ? program is 6resolve !
pro#m )9 #ae "w+ "ds4 ,if we _c d s 7=
example1 if yr situ,n is -plex71 a #eg
,9come tax pro#ms8 e#aa
repres5tative w 3tact y 63firm t we >e
"w+ on ! pro#m1 64cuss x fur!r 7if nec71
& let y "k :5 we expect 6resolve x4
,:at %d y d if y 4agree8
,if y 4agree ) yr assess;t or
reassess;t1 3tact u = m 9=m,n4 ,if y /
4agree1 y c make a =mal objec;n 0visit+
.,my .,a3.t on \r ,web site 7see page
#e71 or 0s5d+ a -plet$ ,=m ,t#djj;,a1
,objec;n--,9come ,tax ,act1 or a sign$
lr 6! ,*ief ( ,app1ls at yr tax s]vices
(fice or tax c5tre on or 2f :i*"e (!
foll[+ two dates is .lat]3
--"o ye> af ! due date =! return2 or
--#ij "ds af ! date (! ,notice (
,assess;t or ,notice (
,reassess;t4
,h[ d y *ange a return8
,if y ne$ 6make a *ange 6any return y
h s5t u1 ..d n file ano!r return = #eh
,h[ d y *ange a return8 f#aa
t .ye>4 ,y %d wait until y rcv yr
,notice ( ,assess;t 2f reque/+ any *ange
6a return t has n be5 process$4 ,make yr
reque/ 0visit+ .,my .,a3.t on \r ,web
site 7see page #e71 or s5d .bo? (!
foll[+ 6yr tax c5tre3
--a -plet$ ,=m ,t#a-;,,adj1 ,t#a
,adju/;t ,reque/1 or a sign$ lr
provid+ ! details ( yr reque/
79clud+ ! ye>s (! returns y want u
6*ange71 yr social 9sur.e numb]1
yr a4ress1 &a teleph"o numb] ": we
c r1* y dur+ ! "d2 &
--support+ docu;ts =! *anges y want
6make &1 if y h n s5t !m 6u 2f1
support+ docu;ts = yr orig9al
claim4
,note
,s5d yr ,=m ,t#a-;,,adj or lr
.sep>ately f yr return = #bjjf4
,only reque/s relat+ 6tax ye>s 5d+ 9
any (! #aj cal5d> ye>s 2f ! ye> y #ei
,h[ d y *ange a return8 g#aa
make ! reque/ w 2 3sid]$4 ,= example1 a
reque/ made 9 #bjjg m/ relate 6! #aiig
or a subsequ5t tax ye> 6be 3sid]$4
,x usu,y takes ei8
,we w only 3sid] a reque/ relat+ 6a
refund =a previ\s tax ye> return t y >e
fil+ late if ! return
-------------------------------------#ab
is =a tax ye> 5d+ 9 any (! #aj cal5d>
ye>s 2f ! ye> y make ! reque/4 ,=
example1 a reque/ made 9 #bjjg m/ relate
6! #aiig or a subsequ5t tax ye> 6be
3sid]$4
,if y >e fil+ a return =a ye> 2f
#bjjf1 make sure y atta* receipts = all
! deduc;ns or cr$its y >e claim+4
#fj
,:at is a volunt>y a#ab
4closure8
,maybe y %d h fil$ a return =a previ\s
ye> 7see 8,d y h 6file a return80 on
page #g7 b y did n1 or y s5t u an
9correct return4 ,if s1 y c volunt>ily
file or correct t return "u ! ,volunt>y
,4closures ,program1 & pay only ! taxes
[+ 7plus 9t]e/7 )\t p5alty4
,note
,? program does n apply 6any return =
: we h />t$ a review4
,= m details1 & 6see if yr 4closure
qualifies = ? program1 get ,9=m,n
,circul> #jj-a1 ,volunt>y ,4closures
,program1 or call ! ,volunt>y ,4closures
,program (fic] 9 ! ,5=ce;t & ,4closures
,directorate ( yr tax s]vices (fice4 ,if
y wi%1 y c 4cuss yr situ,n f/ on a no-"n
basis4
,2 sure 69dicate cle>ly1 on any
4closure y make1 t y >e submitt+ #fa
,:at volunt>y 4closure8 b#ab
9=m,n "u ! ,volunt>y ,4closures
,program4
,:at %d y d if y move8
,if y move1 let u "k yr new a4ress ..z
soon z .possi#4 ,if y use direct deposit
7see page #ej71 y al h 6advise u if y
*ange yr a3.t at yr f9ancial 9/itu;n4
,keep+ u 9=m$ w 5sure t y keep gett+
any ,,gst/,,hst cr$it1 ,univ]sal ,* ,c>e
,b5efit pay;ts & ,canada ,* ,tax ,b5efit
pay;ts 6: y may 2 5titl$ 79clud+ ^? f
c]ta9 relat$ prov9cial or t]ritorial
programs74 ,o!rwise1 yr pay;ts may /op1
:e!r y rcv !m 0*eque or 0direct deposit4
,we al ne$ 6"k yr new a4ress 6mail y yr
return package = next ye>4
,if y h a ,us] ,,id & pass^w 6a3ess !
.,my .,a3.t onl9e s]vices1 y c *ange yr
a4ress 0visit+ .,my .,a3.t on \r ,web
site 7see page #e74 ,if y d n h a ,us]
,,id & pass^w1 y h 6tell u yr new a4ress
0ph"o1 or 9 writ+4 ,if y >e writ+1 #fb
,:at %d y d if y move8 c#ab
s5d yr lr 6yr tax c5tre4 ,make sure y
sign x1 & 9clude yr social 9sur.e numb]1
yr new a4ress1 &! date ( yr move4 ,if y
>e writ+ = o!r p1 ..9clud+ yr sp\se or
-mon-law ."pn]1 9clude _! social 9sur.e
numb]s1 & h ea* ( !m .sign ! lr au?oriz+
! *ange 6his or h] records4
,note
,2c an 9dividual's p]sonal 9=m,n is
3fid5tial1 g5],y we w n provide a
*ange ( a4ress 6o!r gov]n;t de"p;ts or
,cr[n corpor,ns s* z ,canada ,po/4
,simil>ly1 !y d n provide s* 9=m,n 6u4
,%d y 2 pay+ yr taxes
09/al;ts8
,y may h 6pay yr taxes 09/al;ts if n 5
9come tax is )held f yr 9come4 ,6f9d \
if y h 6pay yr taxes = #bjjg 09/al;ts1
e/imate yr taxes & cr$its = #bjjg us+ yr
return = #bjjf4 ,5t] ^? am.ts 9 ! *>t on
#fc
,pay+ taxes 09/al;ts8 d#ab
! ,f$]al ,"w%eet 9 ! =ms book4 ,! *>t
3ta9s ! mo/ -mon factors 63sid]4
,if \r records %[ t y may h 6pay yr
taxes 09/al;ts1 we w s5d y an ,9/al;t
,rem9d] 9 adv.e1 %[+ ! am.t we su7e/ y
pay &! date ! pay;t is due4
,= m 9=m,n ab 9/al;t pay;ts or 9/al;t
9t]e/ *>ges1 get ,pamphlet ,p#aaj1 ,pay+
,yr ,9come ,tax 0,9/al;ts4
#fd
,id5tific,n1 9come1 & e#ab
deduc;ns
,id5tific,n
..,foll[ ! 9/ruc;ns on ! return
6-plete ? .>ea4 ,9complete or 9correct
9=m,n .may .delay ! process+ ( yr return
& any refund1 cr$it1 or b5efit1 s* z any
,,gst/,,hst cr$it & ,canada ,* ,tax
,b5efit pay;ts y may 2 5titl$ 6rcv4
,p]sonal label
,if y h a p]sonal label1 atta* x 6yr
return4 ,if yr "n1 a4ress1 social 9sur.e
numb] 7,,sin71 or yr sp\se or -mon-law
"pn]'s ,,sin1 is 9correct1 put a l9e "?
! wr;g 9=m,n1 & pr9t yr *anges cle>ly on
! label4
,we may modify "p ( yr a4ress 6meet
,canada ,po/'s require;ts4 ,"!=e1 !
a4ress on yr package1 yr ,notice (
,assess;t1 or o!r correspond;e we s5d y
#fe
,p]sonal label f#ab
may 2 di6]5t f ! "o y 9dicate on yr
return4
,9=m,n ab yr resid;e
,on ! f/ l9e1 5t] ! prov9ce or
t]ritory ": y liv$ or ( : y 7 3sid]$ 6be
a factual resid5t on ,decemb] #ca1
#bjjf4 ,we ne$ 6"k ? 6calculate yr taxes
& cr$its correctly4 ,= details1 see 8,:
tax & b5efit package %d y use80 on page
#i4
,on ! second l9e1 5t] ! prov9ce or
t]ritory ": y live n[1 ..if x is di6]5t
f yr mail+ .a4ress4 ,we ne$ 6"k ?
6calculate c]ta9 prov9cial or
-------------------------------------#ac
t]ritorial cr$its & b5efits y may 2
5titl$ 6rcv4
,on ! ?ird l9e1 if y 7 .self-employ$ 9
#bjjf1 5t] ! prov9ce or t]ritory ": y _h
a p]man5t busi;s e/abli%;t4
,on ! la/ l9e1 if y .2came or .c1s$
6be a resid5t ( ,canada dur+ #ff
,9=m,n ab yr resid;e a#ac
#bjjf1 9dicate yr date ( 5try or
de"pure1 :i*"e applies4
,m>ital /atus
,*eck ! box t appli$ 6yr /atus on
,decemb] #ca1 #bjjf4 ,*eck 8,m>ri$0 if y
_h a sp\se 7see 2l71 or 8,liv+ -mon-law0
if y _h a -mon-law "pn] 7see 2l74 ,y / h
a sp\se or -mon-law "pn] if y 7 liv+ a"p
= r1sons o!r ?an a br1kd[n 9 yr
rel,n%ip4 ,*eck "o (! o!r boxes only if
.nei (! f/ two appli$4
,sp\se
,? applies only 6a p]son 6:om y >e
leg,y m>ri$4
,-mon-law "pn]
,? applies 6a p]son :o is .n .yr
.sp\se 7see abv71 ) :om y >e liv+ 9 a
#fg
,m>ital /atus b#ac
3jugal rel,n%ip1 & 6:om at l1/ ."o (!
foll[+ situ,ns applies4 ,he or %e3
a7 has be5 liv+ ) y 9 a 3jugal
rel,n%ip = at l1/ #ab 3t9u\s
mon?s2
b7 is ! p>5t ( yr * 0bir? or adop;n2
or
c7 has cu/ody & 3trol ( yr * 7or _h
cu/ody & 3trol immly 2f ! * turn$
#ai ye>s ( age7 & yr * is :olly
dep5d5t on t p]son = support4
,9 a4i;n1 an 9dividual immly 2comes yr
-mon-law "pn] if y previ\sly liv$ tgr 9
a 3jugal rel,n%ip = at l1/ #ab 3t9u\s
mon?s & y h resum$ liv+ tgr 9 s* a
rel,n%ip4 .,"u .propos$ .*anges1 ? 3di;n
w no l;g] exi/4 ,! e6ect ( ? propos$
*ange is t a p]son 7o!r ?an a p]son
describ$ 9 b7 or c7 abv7 w 2 yr -mon-law
"pn] only af yr curr5t rel,n%ip ) t
p]son has la/$ at l1/ #ab 3t9u\s mon?s4
,? propos$ *ange w apply 6#bjja & lat]
ye>s4
#fh
,m>ital /atus c#ac
,ref];e to 8#ab 3t9u\s mon?s0 9 ?
def9i;n 9cludes any p]iod t y 7 sep>at$
= less ?an #ij "ds 2c (a br1kd[n 9 !
rel,n%ip4
,yr sp\se or -mon-law "pn]'s
net 9come
,? is ! am.t on l9e #bcf ( yr sp\se or
-mon-law "pn]'s return1 or ! am.t t x wd
2 if he or %e fil$ a return4 ,5t] ? am.t
..ev5 if x is .z]o4 ,we use ? 9=m,n
6calculate ! ,,gst/,,hst cr$it & c]ta9
o!r cr$its & b5efits4
,note
,ev5 ?\< y %[ ? am.t on yr return1 yr
sp\se or -mon-law "pn] / may h 6file a
return = #bjjf4 ,see page #g = m
9=m,n4
#fi
,sp\se "pn]'s ,,uccb d#ac
,/>t \tl9e
,yr sp\se or -mon-law "pn]'s
,univ]sal ,* ,c>e ,b5efit
,? is ! am.t on l9e #aag ( yr sp\se or
-mon-law "pn]'s return1 or ! am.t t
x wd 2 if he or %e fil$ a return4
,al? ? am.t is 9clud$ 9 yr sp\se or
-mon-law "pn]'s net 9come1 we w
subtract ? am.t 9 ! calcul,n ( c]ta9
cr$its & b5efits4
,5d \tl9e
#gj
,gds & s]vices e#ac
tax/h>moniz$ sales tax
7,,gst/,,hst7 cr$it applic,n
,6rcv ? cr$it1 ..y h 6apply = .x1 ev5
if y rcvd x la/ ye>4 ..,-plete !
applic,n >ea on page #a ( yr return =
.#bjjf4 ,yr cr$it is bas$ on yr net
9come a4$ 6! net 9come ( yr sp\se or
-mon-law "pn]1 if y h "o1 .m9us any am.t
y or yr sp\se or -mon-law "pn] report$ =
,univ]sal ,* ,c>e ,b5efit 7on l9e #aag71
z well z ! numb] ( *n y h4 ,? 9=m,n is
al us$ 6calculate any pay;ts f c]ta9
relat$ prov9cial programs4 ,net 9come is
! am.t on l9e #bcf (a p]son's return1 or
! am.t t x wd 2 if ! p]son fil$ a
return4
,make sure y 5t]1 9 ! ,id5tific,n >ea
on page #a ( yr return1 yr m>ital /atus
&1 if x applies1 ! 9=m,n 3c]n+ yr sp\se
or -mon-law "pn] 79clud+ 8 or h] net
9come1 ..ev5 if x is .z]o74 ,o!rwise1 yr
applic,n may 2 delay$4 ,ei y or yr sp\se
or -mon-law "pn] c rcv ! cr$it1 b #ga
,,gst/,,hst applic,n f#ac
n bo?4 ..,no matt] : "o ( y applies1 !
cr$it w 2 ! .same4
,if y apply = ? cr$it1 we w let y "k 9
,july #bjjg h[ m* y w rcv1 if any1 & h[
we calculat$ x4 ,g5],y1 we w make pay;ts
9 .,july & .,octob] #bjjg1 & 9 .,janu>y
& .,april #bjjh4
,note
,we may apply yr cr$it ag/ c]ta9 am.ts
y [e ! ,gov]n;t ( ,canada or a prov9ce
or t]ritory4 ,we li/ ^! am.ts "u l9e
#dhd4
,>e y eligi# =! ,,gst/,,hst
cr$it8
,y >e eligi# = ? cr$it if1 at ! 2g9n+
(! mon? 9 : we make a pay;t1 y >e
.resid5t .9 .,canada & at l1/ ."o (!
foll[+ applies4 ,y3
-->e #ai ye>s ( age or old]2
--h 7or previ\sly _h7 a sp\se or
-mon-law "pn]2 or #gb
,y eligi# = ,,gst/,,hst #ad
-->e 7or previ\sly w]e7 a p>5t &
live 7or previ\sly liv$7 ) yr *4
,note
,if y w turn #ai 2f ,april #a1 #bjjh1
y c apply = ? cr$it on yr return =
#bjjf4 ,t way1 y c rcv x />t+ )! f/
pay;t af ! mon? ( yr n9ete5? bir?"d4
,y >e n eligi# = ? cr$it if1 at !
2g9n+ (! mon? 9 : we make a pay;t1 y
.ei3
-->e 3f9$ 6a prison or a simil>
9/itu;n =a p]iod ( #ij "ds or m2
or
--d n h 6pay tax 9 ,canada 2c y >e
an (fic] or s]vant ( ano!r c.try1
s* z a diplomat1 or a family memb]
or employee ( s* a p]son4
,note
,y _c rcv ! cr$it = yr sp\se or -mon-
law "pn] or yr * :o1 at ! 2g9n+ (!
mon? 9 : we make a pay;t1 meets #gc
,y eligi# = ,,gst/,,hst a#ad
ei ( ^! 3di;ns or is n resid5t 9
,canada4
,rcvg ! cr$it = yr *n
,we w base ! ,,gst/,,hst cr$it y rcv =
yr *n on ,canada ,* ,tax ,b5efit
7,,cctb7 9=m,n4 ,if yr *n >e n regi/]$
=! ,,cctb1 call #a-hjj-chg-aaic = m
9=m,n4 ,if y *ose n 6rcv ! ,,cctb1 or y
d n yet qualify1 y / may 2 a# 6rcv !
,,gst/,,hst cr$it = yr *n4 ,= details1
call #a-hjj-iei-aiec4
,d y ne$ 63tact u8
,once y h appli$ = ? cr$it1 y h
6advise u .immly ( .any (! foll[+ *anges
7z well z ! date x happ5$ or w happ573
--y .move 7if we d n h yr new
a4ress1 yr pay;ts may /op1 :e!r y
rcv !m 0.direct .deposit or
0.*eque72
#gd
,d y ne$ 63tact u8 b#ad
--yr .m>ital ./atus .*anges 7if y
sep>ate due 6a br1kd[n 9 yr
rel,n%ip1 wait until y >e sep>at$
= at l1/ #ij "ds 2f submitt+ ,=m
,,rc#fe1 ,m>ital ,/atus ,*ange72
--y h a * or a * />ts 6live ) y2
--a * = :om y 7 rcvg ! cr$it is no
l;g] 9 yr c>e1 /ops liv+ ) y1
2comes a sp\se or -mon-law "pn] or
a p>5t1 or dies2
--y rcv yr pay;ts 0direct deposit
7see page #ej7 & yr bank+ 9=m,n
*anges2
--y or yr sp\se or -mon-law "pn]
2come a resid5t ( ,canada2 or
--y or yr sp\se or -mon-law "pn] is
no l;g] resid5t 9 ,canada4
,tax ,tip
,c]ta9 *anges cd m1n y h 6pay back "s
cr$its if y wait 6notify u ( any ( ^!
*anges4
#ge
,d y ne$ 63tact u8 c#ad
,= m 9=m,n1 get ,pamphlet ,,rc#dbaj1
,,gst/,,hst ,cr$it1 or call
#a-hjj-iei-aiec4
#gf
,=eign 9come d#ad
,z a ,canadian resid5t1 y h 6report yr
9come f all s\rces1 bo? 9side & \tside
,canada4
,h[ d y report =eign 9come &
o!r am.ts8
,report =eign 9come & o!r am.ts 7s* z
exp5ses & taxes pd7 9 ,canadian doll>s4
,use ! ex*ange rate t 0 9 e6ect on ! "d
y rcvd ! 9come or pd ! exp5se4 ,if !
am.t 0 pd at v>i\s "ts "?\t ! ye>1 y c
visit ! ,bank ( ,canada ,web site at
_+www.bankofcanada.ca_:1 or 3tact u 6get
an av]age annual rate4
,tax ,tip
,if y pd =eign taxes on =eign 9come y
rcvd1 d n reduce ! am.t y report 0!
am.t ( tax ! =eign c.try )held4 ,h["e1
y may 2 a# 6claim a =eign tax cr$it :5
y calculate yr f$]al & prov9cial or
#gg
,h[ y report =eign 9come e#ad
t]ritorial taxes 7see l9es #dca & #dcc
on page #df74
,=eign prop]ty
,on page #b ( yr return1 "! is a "q =
y 6answ] ab [n+ or hold+ =eign prop]ty
at any "t 9 #bjjf4 ,? ref]s to3
--=eign prop]ty y [n$2 &
--yr %>e ( =eign prop]ty 9 : y _h an
9t]e/4
,*eck 8,yes0 if ! total co/ ( all ^!
prop]ties 0 m ?an ,,can4#ajj1jjj 9
#bjjf4 ,atta* a -plet$ copy ( ,=m
,t#aace1 ,=eign ,9come ,v]ific,n
,/ate;t1 6yr pap] return4 ,if y >e fil+
yr return electronic,y1 s5d ! =m 6!
a4ress 9 ! 9/ruc;ns on ! =m4
,note
,=eign prop]ty does n 9clude3
--prop]ty 9 yr regi/]$ retire;t
sav+s plan 7,,rrsp71 regi/]$
retire;t 9come fund #gh
,=eign prop]ty f#ad
7,,rrif71 or regi/]$ p5.n plan
7,,rpp72
--mutual funds regi/]$ 9 ,canada t
3ta9 =eign 9ve/;ts2
--prop]ty y us$ or held exclusively
9 ! c\rse ( c>ry+ on yr active
busi;s2 or
--yr p]sonal-use prop]ty4
,=m ,t#aace 3ta9s m 9=m,n ab fil+ &a
-plete li/ (! di6]5t k9ds ( =eign
prop]ty4
,%>es (a non-resid5t corpor,n
,if y 7ei al"o or ) relat$ p]sons7
held #aj@3p or m (! %>es (a non-resid5t
corpor,n1 y may h 6file an a4i;nal
return4 ,= m details1 get
-------------------------------------#ae
,=m ,t#aace1 ,=eign ,9come ,v]ific,n
,/ate;t1 or 3tact u4
#gi
,loans & transf]s 6non- a#ae
resid5t tru/s
,9 #bjjf or a previ\s ye>1 y may h
loan$ or transf]r$ funds or prop]ty 6a
non-resid5t tru/4 ,if s1 y may h 6-plete
& file ,=m ,t#aada1 ,9=m,n ,return 9
,respect ( ,transf]s or ,loans 6a ,non-
,resid5t ,tru/4 ,= m 9=m,n1 get ,=m
,t#aada4
,b5efici>ies ( non-resid5t
tru/s
,9 #bjjf1 y may h rcvd funds or
prop]ty f1 or be5 9debt$ to1 a non-
resid5t tru/ "u : y 7 a b5efici>y4 ,if
s1 y may h 6-plete & file ,=m ,t#aadb1
,9=m,n ,return 9 ,respect ( ,4tribu;ns f
& ,9debt$;s 6a ,non-,resid5t ,tru/4 ,= m
9=m,n1 get ,=m ,t#aadb4
#hj
,total 9come b#ae
,y h 69clude 9 9come mo/ am.ts y rcvd
9 #bjjf4
,am.ts t >e n tax$
,y d n h 69clude c]ta9 am.ts 9 yr
9come1 9clud+ ! foll[+3
--any ,,gst/,,hst cr$it or ,canada
,* ,tax ,b5efit pay;ts1 z well z
^? f relat$ prov9cial or
t]ritorial programs2
--* assi/.e pay;ts &! supple;t =
h&icapp$ *n pd 0! prov9ce (
,quebec2
--comp5s,n rcvd f a prov9ce or
t]ritory if y 7 a victim (a
crim9al act or a motor vehicle
a3id5t2
--lott]y w9n+s2
--mo/ gifts & 9h]it.es2
#ha
,am.ts t >e n tax$ c#ae
--am.ts pd 0,canada or an ally 7if !
am.t is n taxa# 9 t c.try7 =
4abil;y or d1? due 6w> s]vice2
--mo/ am.ts rcvd f a life 9sur.e
policy foll[+ "s"o's d1?2 &
--mo/ pay;ts (! type -monly ref]r$
6z /rike pay y rcvd f yr union1
ev5 if y p]=m picket+ duties z a
require;t ( memb]%ip4
,note
,9come e>n$ on any (! abv am.ts 7s* z
9t]e/ y e>n :5 y 9ve/ lott]y w9n+s7
.is .taxa#4
,retroactive lump-sum pay;ts
,if y rcvd a lump-sum pay;t ( eligi#
9come 9 #bjjf1 "ps ( : 7 = previ\s ye>s
af #aigg1 y h 69clude ! :ole pay;t on !
appropriate l9e ( yr return = #bjjf4
,we w .n .reassess ! returns =!
previ\s ye>s 69clude ? 9come4 ,h["e1 y c
ask u 6tax ! "ps =! previ\s ye>s z #hb
,retroactive pay;ts d#ae
if y rcvd !m 9 ^? ye>s4 ,we c apply ?
calcul,n 6! "ps t relate 6ye>s "?\t : y
7 resid5t 9 ,canada1 if ! total ( ^? "ps
is 4#c1jjj or m 7n 9clud+ 9t]e/7 &!
result is bett] = y4 ,eligi# 9come
9cludes3
--employ;t 9come & damages = loss (
employ;t rcvd 0ord] or judg;t (a
-pet5t tribunal1 z an >bitr,n
aw>d1 or "u a lawsuit settle;t
agree;t2
--p]iodic p5.n b5efits1 : d n 9clude
,canada or ,quebec ,p5.n ,plan
b5efits 7see l9e #aad7 or ! f9al
pay;t rcvd :5 l1v+ a plan2
--wage-loss replace;t plan b5efits2
--support pay;ts =a sp\se1 -mon-law
"pn]1 or *2 &
--,employ;t or ,unemploy;t ,9sur.e
b5efits4
,6ask u 6apply ? calcul,n1 atta* 6yr
pap] return all -plet$ copies ( ,=m
,t#aaih1 ,/ate;t ( ,qualify+
,retroactive ,lump-,sum ,pay;t1 t #hc
,retroactive pay;ts e#ae
pay]s h giv5 y4 ,we w tell y ! results
on yr ,notice ( ,assess;t or ,notice (
,reassess;t4
,loans & transf]s ( prop]ty
,y may h 6report 9come1 s* z divid5ds
7see l9e #abj7 or 9t]e/ 7see l9e #aba7 f
prop]ty 79clud+ m"oy & any replace;t
prop]ty7 y loan$ or transf]r$ 6yr sp\se
or -mon-law "pn]1 *1 or o!r relative4 ,y
al may h 6report capital ga9s 7see l9e
#abg7 or losses f prop]ty y loan$ or
transf]r$ 6yr sp\se or -mon-law "pn]4
,= details1 get ,9t]pret,n ,bullet9s
,,it-#eaj1 ,transf]s & loans ( prop]ty
made af ,may #bb1 #aihe1 6a relat$ m9or1
& ,,it-#eaa1 ,9t]sp\sal & ,c]ta9 ,o!r
,transf]s & ,loans ( ,prop]ty4
,split 9come (a * "u #ah
,c]ta9 9come (a * :o 0 born 9 #aihi or
lat] is tr1t$ di6]5tly4 ,? 9come #hd
,split 9come (a * "u #ah f#ae
is n subject 6! rules 4cuss$ "u 8,loans
& transf]s ( prop]ty0 9 ! previ\s sec;n4
,x is subject 6a special tax1 b al
qualifies =a deduc;n4 ,? applies 6!
foll[+ am.ts rcvd ei directly or "? a
tru/ 7o!r ?an a mutual fund tru/7 or
"pn]%ip3
--divid5ds f %>es 7n 9clud+ ^? 9 a
mutual fund corpor,n or li/$ on a
prescrib$ /ock ex*ange72 &
--%>ehold] b5efits t relate 6%>es t
>e n li/$ on a prescrib$ /ock
ex*ange4
,! abv al applies 69come f a tru/ 7o!r
?an a mutual fund tru/7 or "pn]%ip =
provid+ gds or s]vices to 7or 9 support
(7 a busi;s op]at$ by3
--"s"o relat$ 6! * at any "t 9 !
ye>2
-------------------------------------#af
--a corpor,n t has a specifi$
%>ehold] :o is relat$ 6! * at any
"t 9 ! ye>2 or
#he
,split 9come (a * "u #ah a#af
--a profes.nal corpor,n t has a
%>ehold] :o is relat$ 6! * at any
"t 9 ! ye>4
,! special tax & deduc;n d n apply if3
--! 9come is f prop]ty 9h]it$ 0! *
&1 dur+ ! ye>1 he or %e ei is
5roll$ full-"t 9 a po/-second>y
9/itu;n or qualifies =! 4abil;y
am.t 7l9e #caf on ,s*$ule #a72
--! 9come is f prop]ty ! * 9h]its f
a p>5t2
--! * 0 a non-resid5t ( ,canada at
any "t 9 ! ye>2 or
--nei (! *'s p>5ts 7 resid5ts (
,canada at any "t 9 ! ye>4
,h[ 6report
,! * / reports ! 9come on !
appropriate l9es ( 8 or h] return4
,h["e1 he or %e c claim a deduc;n on l9e
#bcb = ? 9come4 ,! special tax is 9clud$
9 ! calcul,n ( 8 or h] f$]al & prov9cial
or t]ritorial taxes4 ,6calculate #hf
,split 9come (a * "u #ah b#af
x1 get ,=m ,t#abjf1 ,tax on ,split
,9come4 ,atta* a -plet$ copy 6! *'s pap]
return4
,tax %elt]s
,6claim deduc;ns1 losses1 or cr$its f
tax %elt] 9ve/;ts1 atta* 6yr pap] return
any applica# ,t#ejjc1 ,t#ejj;,a1 &
,t#ejac;,a slips1 &a -plet$ ,=m ,t#ejjd1
,claim = ,tax ,%elt] ,loss or ,deduc;n1
,gift & ,don,n ,tax ,cr$it1 or
,political ,tax ,cr$it4 ,make sure yr =m
%[s ! tax %elt] id5tific,n numb]4
,l9e #aja--,employ;t 9come
,5t] ! total ( am.ts %[n 9 box #ad (
all yr ,t#d slips4 ,if y h n rcvd yr
slip 0e>ly ,april1 or if y h any "qs ab
an am.t on a slip1 3tact yr employ]4 ,=
m 9=m,n see 8,:at if y >e miss+ 9=m,n80
on page #aj4
#hg
,l9e #aja c#af
,if y h employ;t exp5ses1 see l9e #bbi
= details4
,notes
,if y rcvd a h\s+ all[.e z a memb] (!
cl]gy1 ! all[.e may 2 9clud$ 9 box #ad
( yr ,t#d slip4 ,if s1 subtract ! am.t
(! all[.e f ! am.t 9 box #ad1 & 9clude
! di6];e on l9e #aja4 ,9clude ! all[.e
on l9e #ajd4
,if y h employ;t 9come f ano!r c.try1
report x on l9e #ajd ( yr return4
,if tips y rcvd "? employ;t >e n
9clud$ on yr ,t#d slip1 report !m on
l9e #ajd4
,y may 2 a# 6make ,,cpp 3tribu;ns on
c]ta9 employ;t 9come = : no 3tribu;n 0
made 7= example1 tips t 7 n 9clud$ on
yr ,t#d slip7 or extra 3tribu;ns on
,t#d 9come if y _h m ?an "o employ] 9
#hh
,l9e #aja d#af
! ye>4 ,= m 9=m,n1 see 8,mak+ a4i;nal
,,cpp 3tribu;ns0 at l9e #cjh4
,tax ,tip
,yr 3tribu;ns 6! ,canada or ,quebec
,p5.n ,plan 7box #af or #ag ( yr ,t#d
slips & any am.t on l9e #dba7 det]m9e
! am.t ( b5efits y w rcv "u ei ( ^!
plans4 ,if "! >e no 3tribu;ns 9 box
#af or #ag ( yr ,t#d slips1 or if y h
any "qs ab ! am.t ( yr 3tribu;ns1
3tact yr employ]4
,em]g5cy volunte]s
,9 #bjjf1 y may h rcvd a pay;t f a
gov]n;t1 municipal;y1 or o!r public
au?or;y = yr "w z a volunte] ambul.e
te*nician1 firefi*1 rescue1
or o!r em]g5cy "w]4 ,if s1 ! ,t#d slip
issu$ 0s* an au?or;y g5],y w %[ only !
taxa# "p (! pay;t1 : is ! "p t is m ?an
4#a1jjj4 ,h["e1 if t au?or;y employ$ y
#hi
,l9e #aja e#af
7o!r ?an z a volunte]7 =! same or simil>
duties1 ! :ole pay;t w 2 taxa#4
,secur;y op;n b5efits
,y may h 6report taxa# b5efits y rcvd
9 7or c>ri$ =w>d to7 #bjjf on c]ta9
secur;y op;ns y ex]cis$4 ,if y report
any taxa# b5efits1 see l9e #bdi =
details4 ,h["e1 y may 2 a# 6*oose 6def]
report+ ^! b5efits if y h n yet 4pos$ (
^? securities4
,= ? 6apply1 y h 63firm c]ta9 9=m,n 9
writ+ ) yr employ] & file ,=m ,t#abab1
,/ate;t ( ,def]r$ ,secur;y ,op;ns
,b5efits1 ) yr pap] return ea* ye>4 ,=
details1 get ,guide ,t#djcg1 ,capital
,ga9s1 or 3tact u4 ,yr ,notice (
,assess;t or ,notice ( ,reassess;t w %[
! rema9+ bal.e ( yr def]r$ am.ts4
#ij
,-mis.ns 7box #db7 f#af
,5t] on l9e #ajb ! total -mis.ns %[n 9
box #db on all yr ,t#d slips y rcvd z an
employee4 ,? am.t is alr 9clud$ 9 yr
9come on l9e #aja1 s ..d n add x .ag :5
y calculate yr total 9come on l9e #aej4
,if y h -mis.n exp5ses1 see l9e #bbi =
details4
,if y >e a self-employ$ -mis.n
salesp]son1 get ,guide ,t#djjb1 ,busi;s
& ,profes.nal ,9come1 6det]m9e h[
6report yr -mis.n 9come & claim yr
exp5ses4
,l9e #ajd--,o!r employ;t 9come
,report on ? l9e ! .total (! foll[+
am.ts3
--,employ;t 9come n report$ on a
,t#d slip--,9clude am.ts s* z tips
& o3a.nal e>n+s4
--,net rese>* grants--,subtract yr
exp5ses f ! grant y rcvd & 9clude
! net am.t on ? l9e4 ,yr #ia
,l9e #ajd g#af
exp5ses _c 2 m ?an yr grant4
,atta* 6yr pap] return a li/ ( yr
exp5ses4 ,= details1 get
,9t]pret,n ,bullet9 ,,it-#ge1
,s*ol>%ips1 ,fell[%ips1 ,burs>ies1
,prizes1 ,rese>* ,grants &
,f9ancial ,assi/.e4
-------------------------------------#ag
--,cl]ic's h\s+ all[.e--,9clude !
am.t %[n 9 box #cj on yr ,t#d
slip4 ,y may 2 5titl$ 6claim a
deduc;n on l9e #bca4
--,=eign employ;t 9come--,report yr
e>n+s 9 ,canadian doll>s 7see 8,h[
d y report =eign 9come & o!r
am.ts80 on page #ad74 ,! am.t on
yr ,unit$ ,/ates ;,w-#b slip may h
be5 reduc$ 0s* 3tribu;ns 6a
8#dja7k71 #deg or #djc7b7 plan1
,,us ,m$ic>e & ,f$]al ,9sur.e
,3tribu;ns ,act 7,,fica740 ,^!
3tribu;ns >e n deducti# on yr
,canadian return4 ,"!=e1 y h 6add
^! am.ts 96yr 9come z well4 #ib
,l9e #ajd a#ag
--,9come-ma9t5.e 9sur.e plans 7wage-
loss replace;t plans7--,box #bh (
yr ,t#d;,a slip 9cludes ! pay;ts y
rcvd f s* a plan4 ,"! al %d 2 a
note on ! slip id5tify+ ! am.t4 ,y
may n h 6report ! full am.t on yr
return4 ,report ! am.t y rcvd1
m9us 3tribu;ns y made 6! plan af
#aifg1 if y did n use !m on a
previ\s ye>'s return 6calculate !
am.t 6report4 ,= m 9=m,n1 get
,9t]pret,n ,bullet9 ,,it-#dbh1
,wage loss replace;t plans4
--,vet]ans' b5efits--,9clude ! am.t
9 box #bh ( yr ,t#d;,a slip4
--,c]ta9 ,,gst/,,hst & ,,qst
7,quebec sales tax7 rebates--,if y
>e an employee :o pd & deduct$
employ;t exp5ses 9 #bjje or e>li]1
y may h rcvd a ,,gst/,,hst or
,,qst rebate 9 #bjjf = ^? exp5ses4
,if s1 9clude on l9e #ajd ! rebate
y rcvd4 ,h["e1 a rebate =a vehicle
or musical 9/ru;t y b"\1 = : #ic
,l9e #ajd b#ag
y c claim capital co/ all[.e1 is
tr1t$ di6]5tly4 ,guide ,t#djdd1
,employ;t ,exp5ses1 3ta9s 9/ruc;ns
on h[ 6report s* rebates & 9=m,n
ab capital co/ all[.e4
--,royalties--,9clude ^! am.ts on ?
l9e if y rcvd !m =a "w or 9v5;n (
yrs4 ,report o!r royalties 7o!r
?an ^? 9clud$ at l9e #ace7 on l9e
#aba4
--,am.ts y rcvd "u a supple;t>y
unemploy;t b5efit plan 7a gu>ante$
annual wage plan74
--,taxa# b5efit = premiums pd 6cov]
y "u a gr\p t]m life-9sur.e plan--
,9clude ! am.t 9 box #bh ( yr
,t#d;,a slip4
--,employee pr(it-%>+ plan--,9clude
! am.t 9 box #ce ( yr ,t#d;,,ps
slip4
--,m$ical premium b5efits--,9clude !
am.t 9 box #bh ( yr ,t#d;,a slip4
#id
,l9e #aac--,old ,age c#ag
,secur;y p5.n 7,,oas7
,5t] ! am.t 9 box #ah ( yr
,t#d;,a7,,oas7 slip4 ,= details on h[
6report ! am.t 9 box #ba1 see l9e #adf4
,if y d n h yr ,t#d;,a7,,oas7 slip1
visit ! ,human ,res\rces & ,social
,develop;t ,canada ,web site at
_+www.hrsdc.gc.ca_: 7;,e-,s]vices71 or
3tact #a-hjj-bgg-iiad4
,notes
,if yr net 9come 2f adju/;ts 7l9e
#bcd7 is m ?an 4#fb1add1 see l9e #bce
= 9=m,n ab repay+ ,,oas b5efits4
,if1 at any "t 9 #bjjf1 y 7 a non-
resid5t ( ,canada rcvg ,,oas p5.n1 y
al may h 6-plete ,=m ,t#aacf1 ,old
,age ,secur;y ,return ( ,9come4 ,= m
details & 6get ? =m &! relat$ guide1
3tact ! ,9t]n,nal ,tax ,s]vices
,(fice4
#ie
,l9e #aad--,,cpp or ,,qpp d#ag
b5efits
,5t] ! total ,canada ,p5.n ,plan
7,,cpp7 or ,quebec ,p5.n ,plan 7,,qpp7
b5efits %[n 9 box #bj ( yr ,t#d;,a7,p7
slip4 ,? am.t is ! total (! am.ts 9
boxes #ad 6#ah4 ,if yr ,t#d;,a7,p7 slip
has an am.t 9 box #af1 #ag1 or #ah1 r1d
:i*"e (! foll[+ sec;ns apply 6y4 ,if y d
n h yr ,t#d;,a7,p7 slip1 visit ! ,human
,res\rces & ,social ,develop;t ,canada
,web site at _+www.hrsdc.gc.ca_: 7;,e-
,s]vices71 or 3tact #a-hjj-bgg-iiad4
,lump-sum b5efits--,if y rcvd a lump-
sum ,,cpp or ,,qpp pay;t 9 #bjjf1 "ps (
: 7 = previ\s ye>s1 y h 69clude ! :ole
pay;t on l9e #aad ( yr return = #bjjf4
,we w .n reassess ! returns =! previ\s
ye>s 69clude ? 9come4 ,h["e1 if ! total
(! "ps t relate 6previ\s ye>s is 4#cjj
or m1 we w tax ^? "ps z if y rcvd !m 9
^? ye>s if ! result is bett] = y4 ,atta*
6yr pap] return ! lr y rcvd f ,human
,res\rces & ,social ,develop;t #if
,l9e #aad e#ag
,canada1 & we w tell y ! results on yr
,notice ( ,assess;t or ,notice (
,reassess;t4
,,cpp or ,,qpp 4abil;y b5efit
7box #af7
,5t] on .l9e .#aeb1 locat$ 2l & 6!
left ( l9e #aad1 ! am.t ( yr ,,cpp or
,,qpp 4abil;y b5efits f box #af4 ,? am.t
is alr 9clud$ 9 yr 9come on l9e #aad1 s
..d n add x .ag :5 y calculate yr total
9come on l9e #aej4
,,cpp or ,,qpp * b5efit 7box
#ag7
,9clude a * b5efit only if y rcvd x 2c
y 7 ! * (a dec1s$ or 4a#d 3tributor4
,any b5efits pd = yr *n >e ._! 9come1
ev5 if y rcvd ! pay;t4
#ig
,,cpp or ,,qpp d1? b5efit f#ag
7box #ah7
,if y rcvd ? am.t & y >e a b5efici>y
(! dec1s$ p]son's e/ate1 y c *oose
69clude x ei on l9e #aad ( yr [n return1
or on a ,t#c ,tru/ ,9come ,tax & ,9=m,n
,return =! .e/ate4 ,d n report x on !
dec1s$ p]son's 9dividual return4 ,!
taxes paya# may 2 di6]5t1 dep5d+ on :
return y use4 ,= m 9=m,n1 get ,guide
,t#djac1 ,t#c ,tru/ ,guide4
,l9e #aae--,o!r p5.ns or
sup]annu,n
,9clude on ? l9e any o!r p5.ns or
sup]annu,n y rcvd1 s* z am.ts %[n 9 box
#af ( yr ,t#d;,a slips & box #ca ( yr
,t#c slips4 ,report on l9e #acj any am.t
9 box #ah ( yr ,t#d;,a slip or box #bb (
yr ,t#c slip4
#ih
,l9e #aae #ah
,y may al h 6report on ? l9e o!r am.ts
t y rcvd4 ,r1d :i*"e (! foll[+ sec;ns
apply 6y4
,tax ,tip
,if y h 6report yr p5.n or annu;y
pay;ts on l9e #aae1 y may 2 a# 6claim
! p5.n 9come am.t 7see l9e #cad74
,annu;y & regi/]$ retire;t
9come fund 79clud+ life 9come
fund7 pay;ts
,report ! am.t f box #bd ( yr ,t#d;,a
slip1 box #af or #bj ( yr ,t#d;,,rif
slip1 or box #ai ( yr ,t#e slip z
foll[s3
--,if y 7 #fe or old] on ,decemb]
#ca1 #bjjf1 9clude x on l9e #aae4
--,reg>d.s ( yr age1 if y rcvd x 2c
yr sp\se or -mon-law "pn] di$1
9clude x on l9e #aae4
--,o!rwise1 report on l9e #acj !
am.t 9 box #bd ( yr ,t#d;,a #ii
,l9e #aae a#ah
slip1 or box #af or #bj ( yr
,t#d;,,rif slip4 ,report on l9e
#aba ! am.t 9 box #ai ( yr ,t#e
slip4
,note
,if "! is an am.t 9 box #ah or #bb (
yr ,t#d;,,rif slip1 see ! 9/ruc;ns on
! back (! slip4
,p5.ns f a =eign c.try
,report 9 ,canadian doll>s ! .gross
.am.t ( yr =eign p5.n 9come = #bjjf4
,see 8,h[ d y report =eign 9come & o!r
am.ts80 on page #ad4 ,atta* a note 6yr
pap] return id5tify+ ! type ( p5.n y
rcvd &! c.try x came f4 ,9 "s cases1
am.ts y rcv may n 2 3sid]$ p5.n 9come1 &
y may h 6report !m else": on yr return4
,unit$ ,/ates 9dividual retire;t a3.t
7,,ira7--,if1 dur+ #bjjf1 y rcvd am.ts f
an ,,ira or 3v]t$ ! ,,ira 6a 8,roth0
,,ira1 3tact u4 #ajj
,l9e #aae b#ah
,tax ,tip
,y c claim a deduc;n on l9e #bef =! "p
( yr =eign p5.n 9come t is tax-free 9
,canada 2c (a tax tr1ty4 ,if y d n "k
:e!r any "p ( yr =eign p5.n is tax-
free1 3tact u4
,unit$ ,/ates social secur;y--,9clude
on l9e #aae ! full am.t1 9 ,canadian
doll>s1 ( yr ,u4,s4 ,social ,secur;y
b5efits & any ,u4,s4 ,m$ic>e premiums pd
on yr 2half4 ,y c claim a deduc;n = "p (
? 9come4 ,see l9e #bef = details4
,b5efits pd = yr *n >e ._! 9come1 ev5
if y rcvd ! pay;ts4
,/>t \tl9e
,l9e #aag--,univ]sal ,* ,c>e
,b5efit 7,,uccb7
,if y _h a sp\se or -mon-law "pn] on
,decemb] #ca1 #bjjf1 ! "o )! .l[]
net 9come m/ report ! ,,uccb4 #aja
,l9e #aag c#ah
,o!rwise y h 6report ! ,,uccb y
rcvd4
,5t] ! am.t %[n 9 box #aj ( yr ,,rc#fb
slip4
,note
,! ,,uccb 9come y report w .n 2 9clud$
9 ! calcul,n ( yr ,,gst/,,hst cr$it1
yr ,,cctb pay;ts & any relat$
prov9cial or t]ritorial b5efit1 social
b5efits repay;t 7l9e #bce71 &!
refunda# m$ical exp5se supple;t 7l9e
#deb74
,5d \tl9e
,l9e #aai--,employ;t ,9sur.e &
o!r b5efits
,5t] ! am.t 9 box #ad ( yr ,t#d;,e
slip1 .m9us any am.t 9 box #ah4 ,if y
alr repd excess b5efits y rcvd1 directly
6,human ,res\rces & ,social ,develop;t
,canada or ,m9i/@ere de l',emploi et de
la ,solid>it@e sociale1 y may 2 #ajb
,l9e #aai d#ah
a# 6claim a deduc;n4 ,see l9e #bcb =
details4
,note
,if yr net 9come 2f adju/;ts on l9e
#bcd ( yr return1 )\t 9clud+ any
,univ]sal ,* ,c>e ,b5efit 7l9e #aag71
is m ?an 4#dh1gej1 y may h 6repay "s
(! b5efits y rcvd4 ,see l9e #bce =
details4
,l9e #abj--,taxa# am.t (
divid5ds 7eligi# & o!r ?an
eligi#7 f taxa# ,canadian
corpor,ns
,/>t \tl9e
,"u propos$ legisl,n1 />t+ 9 #bjjf "!
>e n[ two types ( divid5ds1 eligi# &
o!r ?an eligi# divid5ds1 .rcvd f
taxa# ,canadian corpor,ns4
#ajc
,l9e #abj e#ah
,y calculate ! taxa# am.t ( .eligi#
.divid5ds 0multiply+ ! actual am.t (
eligi# divid5ds y rcvd 0.#ade@3p4
,= divid5ds .o!r .?an eligi# divid5ds1
calculate ! taxa# am.t 0multiply+ !
actual am.t ( divid5ds 7o!r ?an
eligi#7 y rcvd 0.#abe@3p4
,if y require a4i;nal 9=m,n on ! type
( divid5ds y rcvd1 3tact ! pay] ( yr
divid5ds4
,5d \tl9e
,h[ 6report
,-plete ,"p ,i ( ,s*$ule #d4
,5t] on .l9e .#ahj ! taxa# am.t (
divid5ds 7.o!r .?an eligi# divid5ds7 z
%[n 9 box #aa on ,t#e slips1 box #be on
,t#d;,,ps slips1 box #cb on ,t#c slips &
box #ea-a on ,t#ejac or ,t#ejac;,a
slips4
,5t] on .l9e .#abj ! taxa# am.t ( .all
divid5ds f taxa# ,canadian corpor,ns1 z
%[n 9 boxes #aa & #be on ,t#e #ajd
,l9e #abj f#ah
slips1 boxes #be & #ca on ,t#d;,,ps
slips1 boxes #cb & #ej on ,t#c slips1 &
boxes #ea-a & #eb-a on ,t#ejac or
,t#ejac;,a slips4
,if y did n rcv an 9=m,n slip1 y m/
calculate ! taxa# am.t ( ..o!r ?an
eligi# .divid5ds us+ ! applica# p]c5tage
not$ abv .& report x on .l9e .#ahj4 ,y
m/ al calculate ! taxa# am.t ( .eligi#
.divid5ds us+ ! applica# p]c5tage not$
abv4 ,report ! -b9$ total ( eligi# & o!r
?an eligi# divid5ds on .l9e .#abj4
-------------------------------------#ai
,divid5ds rcvd f taxa# ,canadian
corpor,ns qualify =! divid5d tax cr$it1
: c reduce ! am.t ( tax y pay4 ,y c
claim ? cr$it :5 y calculate yr f$]al &
prov9cial or t]ritorial taxes4 ,r1d !
9/ruc;ns at l9e #dbe on page #df4
..,report on l9e #aba any =eign
divid5ds y .rcvd4
#aje
,l9e #abj a#ai
,notes
,special rules apply = 9come f prop]ty
79clud+ %>es7 "o family memb] l5ds or
transf]s 6ano!r4 ,see 8,loans &
transf]s ( prop]ty0 on page #ae = m
9=m,n4
,if a * :o 0 born 9 #aihi or lat] is
report+ c]ta9 divid5ds1 see 8,split
9come (a * "u #ah0 on page #ae4
,tax ,tip
,9 "s cases1 x may 2 bett] = y 6report
.all ! taxa# divid5ds yr sp\se or
-mon-law "pn] rcvd f taxa# ,canadian
corpor,ns4 ,y c d ? only if1 09clud+ !
divid5ds 9 yr 9come1 y w 2 a# 6claim
or 9cr1se yr claim =! sp\se or -mon-
law "pn] am.t 7l9e #cjc on ,s*$ule
#a74
,if y use ? op;n1 y may 2 a# 6take
bett] advantage (! divid5d tax cr$it4
,d n 9clude ^! divid5ds 9 yr #ajf
,l9e #abj b#ai
sp\se or -mon-law "pn]'s 9come :5 y
calculate claims s* z ! sp\se or -mon-
law "pn] am.t on l9e #cjc or am.ts
transf]r$ f yr sp\se or -mon-law "pn]
on ,s*$ule #b4
,l9e #aba--,9t]e/ & o!r 9ve/;t
9come
,! am.ts y report =! ye> dep5d on !
type ( 9ve/;t & :5 y made x4 ,9clude on
? l9e am.ts y rcvd .m9us any "p ( ^?
am.ts t y report$ 9 previ\s ye>s4 ,al
9clude am.ts t 7 cr$it$ 6y b t y did n
rcv1 s* z am.ts t 7 re9ve/$4
,! am.ts 6report 9clude ^? %[n 9 boxes
#ac1 #ad1 & #ae on ,t#e slips1 box #be
on ,t#c slips1 & boxes #ej & #ee on
,t#ejac or ,t#ejac;,a slips4 ,y al h
6report ! 9t]e/ on any tax refund y rcvd
9 #bjjf1 : is %[n on yr ,notice (
,assess;t or ,notice ( ,reassess;t4
,if y rcvd =eign 9t]e/ or divid5d
9come1 make sure y report x 9 #ajg
,l9e #aba c#ai
,canadian doll>s4 ,= m 9=m,n1 see 8,h[ d
y report =eign 9come & o!r am.ts80 on
page #ad4
,if1 z a %>ehold] 9 a =eign corpor,n1
y rcvd c]ta9 %>es 9 ano!r =eign
corpor,n1 y may n h 69clude any am.t 9
9come = rcvg ^? %>es4 ,= m details1 get
,=m ,t#aace1 ,=eign ,9come ,v]ific,n
,/ate;t1 or 3tact u4
,notes
,special rules apply = 9come f mo/
prop]ty 79clud+ m"oy7 "o family memb]
l5ds or transf]s 6ano!r4 ,see 8,loans
& transf]s ( prop]ty0 on page #ae = m
9=m,n4
,g5],y1 :5 y 9ve/ yr m"oy 9 yr *'s "n1
y h 6report ! 9come f ^? 9ve/;ts4
,h["e1 if y deposit$ ,canada ,* ,tax
,b5efit pay;ts 96a bank a3.t or tru/ 9
yr *'s "n1 ! 9t]e/ e>n$ on ^? pay;ts
is yr *'s 9come4
#ajh
,l9e #aba d#ai
,if a * :o 0 born 9 #aihi or lat] is
report+ c]ta9 9ve/;t 9come1 see
8,split 9come (a * "u #ah0 on page
#ae4
,h[ 6report
,5t] a li/ ( yr 9ve/;ts 9 ,"p ,,ii (
,s*$ule #d4 ,g5],y1 y report yr %>e (
9t]e/ f a .jo9t .9ve/;t bas$ on h[ m* y
3tribut$ 6x4
,example
,s,y & ,rog] rcvd a ,t#e slip f _!
jo9t bank a3.t %[+ ! 4#djj 9t]e/ !y
e>n$ 9 #bjjf4 ,s,y _h deposit$ 4#d1jjj
& ,rog] _h deposit$ 4#a1jjj 96! a3.t4
,s,y reports 4#cbj 9t]e/1 calculat$ z
foll[s3
4#d1jjj 7h] %>e7 divid$ 04#e1jjj
7total7 multipli$ 04#djj 7total 9t]e/7
equals 4#cbj #aji
,l9e #aba e#ai
,rog] reports 4#hj 9t]e/1 calculat$ z
foll[s3
4#a1jjj 7his %>e7 divid$ 04#e1jjj
7total7 multipli$ 04#djj 7total 9t]e/7
equals 4#hj
,bank a3.ts
,report 9t]e/ pd or cr$it$ 6y 9 #bjjf1
ev5 if y did n rcv an 9=m,n slip4 ,y may
n rcv a ,t#e slip = am.ts "u 4#ej4
,t]m deposits1 gu>ante$ 9ve/;t
c]tificates 7,,gic's71 & o!r
simil> 9ve/;ts
,on ^! 9ve/;ts1 9t]e/ builds up ov] a
p]iod ( "t1 usu,y l;g] ?an "o ye>4
,g5],y1 y d n rcv ! 9t]e/ until ! 9ve/;t
matures or y ca% x in4 ,= 9=m,n on
,canada ,sav+s ,bonds1 see ! next sec;n4
,! am.t ( 9come y report is bas$ on !
9t]e/ y e>n$ dur+ ea* -plete #aaj
,l9e #aba f#ai
9ve/;t ye>4 ,= example1 if y made a l;g-
t]m 9ve/;t on ,july #a1 #bjje1 report on
yr return = #bjjf ! 9t]e/ t a3umulat$ 6!
5d ( ,june #bjjf1 ev5 if y d n rcv a
,t#e slip4 ,report ! 9t]e/ f ,july #bjjf
6,june #bjjg on yr #bjjg return4
,note
,yr 9ve/;t agree;t may specify a
di6]5t 9t]e/ rate ea* ye>4 ,if s1
report ! am.t %[n on yr ,t#e slip1 ev5
if x is di6]5t f :at ! agree;t
specifies or :at y rcvd4 ,! issu] ( yr
9ve/;t c tell y h[ ? am.t 0 calculat$4
-------------------------------------#bj
,= mo/ 9ve/;ts y made ..9 #aiij or
.lat]1 y h 6report ! 9t]e/ ea* ye>1 z y
e>n x4 ,= 9=m,n ab report+ me?ods =
9ve/;ts made ..9 #aihi or .e>li]1 use
.,9fo-,tax1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed71 or see
,9t]pret,n ,bullet9 ,,it-#cif1 ,9t]e/
,9come4
#aaa
,canada ,sav+s ,bonds a#bj
7,,csb's7
,9t]e/ on a regul> 9t]e/ 7;,r7 bond is
pd annu,y until ! bond matures or y ca%
x in4 ,9t]e/ on a -p.d 9t]e/ 7;,c7 bond
is n pd until y ca% x in4 ,= bo? k9ds (
bonds1 report ! am.t %[n on ! ,t#e slip4
,tr1sury bills 7;,t-bills7
,if y 4pos$ (a ;,t-bill at matur;y 9
#bjjf1 y h 6report z 9t]e/ ! di6];e 2t !
price y pd &! proce$s ( 4posi;n %[n on
yr ,t#ejjh slip or a3.t /ate;t4
,if y 4pos$ (a ;,t-bill 2f matur;y 9
#bjjf1 y may al h 6report a capital ga9
or loss4 ,= details1 get ,guide ,t#djcg1
,capital ,ga9s4
,e>n+s on life 9sur.e policies
,report ! e>n+s t h a3umulat$ on c]ta9
life 9sur.e policies 9 ! same way z y d
= o!r 9ve/;ts4 ,9 all cases1 yr #aab
,l9e #aba b#bj
9sur.e -pany w s5d y a ,t#e slip4 ,=
policies b"\ 2f #aiij1 y c *oose 6report
a3umulat$ e>n+s annu,y 0tell+ yr 9sur] 9
writ+ t y *oose 6d s4
,l9e #abb--,net "pn]%ip 9come3
limit$ or non-active "pn]s
only
,5t] on l9e #abb yr %>e (! net 9come
or loss f a "pn]%ip if ! "pn]%ip did n
9clude a r5tal or f>m+ op],n & y 7 .ei3
--a limit$ "pn]2 or
--n actively 9volv$ 9 ! "pn]%ip & n
o!rwise 9volv$ 9 a busi;s or
profes.n simil> 6t c>ri$ on 0!
"pn]%ip4
,report yr net r5tal 9come or loss f a
"pn]%ip on l9e #abf4 ,report yr net f>m+
9come or loss f a "pn]%ip on l9e #ada4
,if n"o (! abv applies 6y1 5t] yr %>e
(! "pn]%ip's net 9come or loss on !
applica# self-employ;t l9e ( yr return
7see l9es #ace 6#adc74 #aac
,l9e #abb c#bj
,notes
,if ! "pn]%ip has a loss1 ! am.t y c
claim cd 2 limit$4 ,= details1 3tact
u4
,if a * :o 0 born 9 #aihi or lat] is
report+ c]ta9 limit$ or non-active
"pn]%ip 9come1 see 8,split 9come (a *
"u #ah0 on page #ae4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,h[ 6report
,-plete ,"p ,,iii ( ,s*$ule #d4
,atta* 6yr pap] return a ,t#ejac or a
,t#ejac;,a slip4 ,if y did n rcv "o1
atta* a copy (! "pn]%ip's f9ancial
/ate;t4 ,see l9es #ace 6#adc = m
details4
#aad
,l9e #abb d#bj
,note
,y may h 6make ,canada ,p5.n ,plan
3tribu;ns on ! net 9come y report on
l9e #abb4 ,see l9e #bbb = details4
,l9e #abf--,r5tal 9come
,5t] yr gross r5tal 9come on l9e #afj
& yr net r5tal 9come or loss on l9e
#abf4 ,if y h a loss1 %[ ! am.t 9
brackets4 ,if y 7 a memb] (a "pn]%ip1 y
%d al 9clude any am.t 9 box #bf ( yr
,t#ejjc slip1 boxes #bc & #bf ( yr
,t#ejac or ,t#ejac;,a slips1 or any am.t
! "pn]%ip allocat$ 6y 9 xs f9ancial
/ate;ts4
,y h 69clude ) yr pap] return a /ate;t
7y c use ,=m ,t#ggf1 ,/ate;t ( ,r1l
,e/ate ,r5tals7 %[+ yr r5tal 9come &
exp5ses =! ye>4 ,if x applies1 al 9clude
ei yr ,t#ejac slip or a copy (!
"pn]%ip's f9ancial /ate;t4
#aae
,l9e #abf e#bj
,guide ,t#djcf1 ,r5tal ,9come1 9cludes
,=m ,t#ggf & m 9=m,n ab r5tal
activities4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,l9e #abg--,taxa# capital ga9s
,y may h a capital ga9 or loss :5
prop]ty is 4pos$ (1 s* z :5 r1l e/ate or
%>es 79clud+ ^? 9 mutual funds7 >e sold4
,g5],y1 if ! total ( yr ga9s =! ye> is m
?an ! total ( yr losses1 y h 69clude
#ej@3p (! di6];e 9 yr 9come4 ,h["e1 if !
total ( yr losses =! ye> is m ?an !
total ( yr ga9s1 y _c deduct ! di6];e on
yr return =! ye>4 ,see ! next sec;n
call$ 8,h[ 6report40
,if y h a capital ga9 or loss f
redeem+ yr mutual fund units or %>es1
get ,9=m,n ,%eet ,,rc#dafi1 ,tax ,tr1t;t
( ,mutual ,funds = ,9dividuals1 = m
details4
#aaf
,l9e #abg f#bj
,if y r1liz$ a capital ga9 z a result
(a mortgage =eclosure or 3di;nal sales
reposses.n1 d .n 9clude ! capital ga9 9
9come :5 calculat+ yr ,,gst/,,hst cr$it1
,canada ,* ,tax ,b5efit pay;ts1 ,*
,4abil;y ,b5efit pay;ts1 social b5efits
repay;t 7l9e #bce71 age am.t 7l9e #cja71
refunda# m$ical exp5ses supple;t 7l9e
#deb71 ,briti% ,columbia sales tax
cr$it1 or ,pr9ce ,$w>d ,isl&1 ,nova
,scotia1 ,new ,brunswick or ,newf.dl& &
,labrador tax reduc;ns4 ,if ? applies
6y1 3tact u = m details4
,:5 y donate capital prop]ty 6a *>;y1
we 3sid] y 6h 4pos$ (! prop]ty at xs
fair m>ket value4 ,z a result1 y may h
6report a capital ga9 or loss = t
prop]ty4 ,"! >e special rules = don,ns (
c]ta9 prop]ty4 ,= details1 get ,guide
,t#djcg1 ,capital ,ga9s1 & ,pamphlet
,p#aac1 ,gifts & ,9come ,tax4
#aag
,l9e #abg #ba
,/>t \tl9e
,af ,may #a1 #bjjf1 ! capital ga9s
9clu.n rate = don,ns ( publicly-li/$
securities & ecologic,y-s5sitive l&
6qualifi$ donees is z]o4 ,see
,pamphlet ,p#aac1 ,gifts & ,9come
,tax1 = details4
,5d \tl9e
,h[ 6report
.,-plete .,s*$ule .#c1 & atta* x 6yr
pap] return4 ,g5],y1 if all ( yr ga9s or
losses >e %[n on ,t#d;,,ps1 ,t#e1
,t#ejac1 or ,t#ejac;,a slips1 5t] !
am.ts on l9e #agd on ,s*$ule #c1 & if !y
>e %[n on ,t#c slips1 5t] !m on l9e
#agf4 ,al atta* ^! docu;ts 6yr pap]
return4 ,if yr securities transac;ns >e
%[n on an a3.t /ate;t or a ,t#ejjh slip1
use ! 9=m,n on ^! docu;ts 6help y -plete
,s*$ule #c4 ,= m 9=m,n ab ^! & o!r
capital 4posi;ns1 get ,guide ,t#djcg1
,capital ,ga9s4 #aah
,l9e #abg a#ba
,if ! result on l9e #aii on ,s*$ule #c
is positive 7a ga971 5t] ! am.t on l9e
#abg ( yr return4 ,if x is negative 7a
loss71 d .n claim ! am.t on l9e #abg (
yr return4 ,we w regi/] x 9 \r sy/em4
,keep track ( ? loss1 : y c use 6reduce
yr taxa# capital ga9s ( o!r ye>s4 ,!
foll[+ 8,notes0 expla9 h[ 6d ?4
,notes
,y may h 9curr$ a net capital loss 9
#bjjf t y want 6apply ag/ taxa#
capital ga9s y report$ on yr #bjjc1
#bjjd1 or #bjje return4 ,= m 9=m,n &
6c>ry back ! loss1 get ,=m ,t#a;,a1
,reque/ = ,loss ,c>ryback1 & ,guide
,t#djcg1 ,capital ,ga9s4 ,atta* a
-plet$ ,=m ,t#a;,a 6yr pap] return 7or
s5d "o 6u sep>ately74 ,d n file an
am5d$ return =! ye> or ye>s 6: y want
6apply ! loss4
,if y >e -plet+ a return =a p]son :o
di$ 9 #bjjf1 get ,guide #aai
,l9e #abg b#ba
,t#djaa1 ,prep>+ ,returns = ,dec1s$
,p]sons1 = details ab special rules t
apply 6claim+ ^! losses4
,tax ,tip
,y may 2 a# 6claim a deduc;n = yr
capital ga9s4 ,see l9e #bed = details4
,l9e #abh--,support pay;ts
rcvd
,mo/ * support pay;ts rcvd ac 6a
writt5 agree;t or c\rt ord] dat$ .af
,april #aiig1 >e .n taxa#4 ,5t] on l9e
#aef ! total ( .all taxa# & non-taxa#
support pay;ts = yrf &/or =a * t y rcvd
7or1 if y >e ! pay]1 ! pay;ts t 7 repd
6y "u a c\rt ord]7 9 #bjjf4 ,5t] on l9e
#abh only ! .taxa# am.t4 ,= m details1
get ,guide ,p#ajb1 ,support ,pay;ts4
,tax ,tips
,y may 2 a# 6claim a deduc;n on l9e
#bef =! "p (! pay;ts y rcvd f a #abj
,l9e #abh c#ba
resid5t ( ano!r c.try t is tax-free 9
,canada 2c (a tax tr1ty4 ,if y d n "k
:e!r any "p (! pay;ts is tax-free1
3tact u4
,y may 2 a# 6claim a deduc;n on l9e
#bbj = support 9come y repd "u a c\rt
ord]4 ,= details1 get ,guide ,p#ajb1
,support ,pay;ts4
,l9e #abi--,,rrsp 9come
,5t] on l9e #abi ! total ( am.ts %[n 9
boxes #af1 #ah1 #bh1 & #cd ( all yr
,t#d;,,rsp slips4 ,al 9clude am.ts 9
boxes #bj1 #bb1 & #bf1 un.s yr sp\se or
-mon-law "pn] made a 3tribu;n 6yr
,,rrsp4 ,see 8,,rrsp's = sp\se or -mon-
law "pn]0 9 ! next sec;n = m details4
,tax ,tips
,annu;y pay;ts %[n 9 box #af ( yr
,t#d;,,rsp slip may qualify =! p5.n
9come am.t 7see l9e #cad74 #aba
,l9e #abi d#ba
,if unus$ ,,rrsp 3tribu;ns y made af
#aiij 7 refund$ 6y or yr sp\se or
-mon-law "pn] 9 #bjjf1 y may 2 a#
6claim a deduc;n on l9e #bcb4 ,see l9e
#bcb = details4
,,rrsp's = sp\se or -mon-law
"pn]
,yr sp\se or -mon-law "pn] may h
6report "s or all (! ,,rrsp 9come %[n 9
box #bj1 #bb1 or #bf ( yr ,t#d;,,rsp
slips if he or %e 3tribut$ 6.any ( yr
,,rrsp's 9 #bjjd1 #bjje1 or #bjjf4 ,9 t
case1 yr ,t#d;,,rsp slip %d h 8,yes0
*eck$ 9 box #bd1 & yr sp\se or -mon-law
"pn]'s social 9sur.e numb] 9 box #cf4
,6calculate ! am.t f an ,,rrsp = sp\se
or -mon-law "pn] t ea* ( y has 6report1
.-plete .,=m .,t#bbje1 ,am.ts f a
,sp\sal or ,-mon-law ,"pn] ,,rrsp or
,,rrif 6,9clude 9 ,9come4 ,bo? y & yr
sp\se or -mon-law "pn] %d 9clude ? =m )
yr pap] returns4 ,h["e1 only ! #abb
,l9e #abi e#ba
p]son %[n z ! annuitant on ! ,t#d;,,rsp
slip c claim ! 9come tax deduct$ 7box
#cj7 & %d atta* ! slip 6his or h] pap]
return4
,note
,if y & yr sp\se or -mon-law "pn] 7
liv+ a"p 2c (a br1kd[n 9 ! rel,n%ip :5
y )drew funds f yr ,,rrsp1 y h 6report
! :ole am.t %[n on yr ,t#d;,,rsp
slips4
,= m details on ,,rrsp 9come1 get
,guide ,t#djdj1 ,,rrsp's & ,o!r ,regi/]$
,plans = ,retire;t4
,repay;ts "u ! ,home ,buy]s'
,plan 7,,hbp7 & ,lifel;g
,le>n+ ,plan 7,,llp7
,if1 9 previ\s ye>s1 y )drew funds f
yr ,,rrsp "u ! ,,hbp or ,,llp1 y may h
6make a repay;t = #bjjf4 ,! m9imum
repay;t is %[n on yr ,notice ( #abc
,l9e #abi f#ba
,assess;t or ,notice ( ,reassess;t =
#bjje4 ,6make a repay;t1 y h 63tribute
6yr ,,rrsp ..f ,janu>y #a1 #bjjf1 6,m>*
#a1 .#bjjg1 & designate yr 3tribu;n z a
repay;t on l9e #f or #g ( ,s*$ule #g
7see page #be74 ..,d n make yr repay;t
6.u4
,if y repay less ?an ! m9imum am.t =
#bjjf1 y h 69clude ! di6];e on l9e #abi
( yr return4
-------------------------------------#bb
,example
,kev9 )drew funds "u ! ,,hbp 9 #bjja4
,8 requir$ repay;t = #bjjf 0 4#hjj4 ,!
only ,,rrsp 3tribu;n he made f ,janu>y
#a1 #bjjf1 6,m>* #a1 #bjjg1 0 = 4#ejj
on ,june #ah1 #bjjf4 ,he designat$ x
on l9e #f ( ,s*$ule #g z a repay;t "u
! ,,hbp1 & he 9cludes 4#cjj 9 8 9come
on l9e #abi 74#hjj requir$ repay;t
m9us 4#ejj repd & designat$74
,= m 9=m,n1 9clud+ ! rules t apply :5
! p]son :o made ! )drawal dies1 #abd
,l9e #abi a#bb
turns #fi1 or 2comes a non-resid5t1 get
,guide ,,rc#dace1 ,home ,buy]s' ,plan
7,,hbp71 or ,guide ,,rc#daab1 ,lifel;g
,le>n+ ,plan 7,,llp74
,6view yr ,,hbp or ,,llp 9=m,n1 visit
.,my .,a3.t on \r ,web site 7see page
#e74
,l9e #acj--,o!r 9come
,use ? l9e 6report taxa# 9come t is n
report$ any": else on ! return4 ,6f9d \
if an am.t is taxa#1 3tact u4 ..,make
sure y h r1d ! 9/ruc;ns = l9es #aja
6#abi .f/4 ,9 ! space 6! left ( l9e
#acj1 specify ! type ( 9come y >e
report+4 ,if y h m ?an "o type ( 9come1
atta* a note 6yr pap] return giv+ !
details4
,note
,special rules apply = 9come f prop]ty
"o family memb] l5ds or transf]s
#abe
,l9e #acj b#bb
6ano!r4 ,see 8,loans & transf]s (
prop]ty0 on page #ae = m 9=m,n4
,s*ol>%ips1 fell[%ips1
burs>ies1 & >ti/s' project
grants
,5t] on l9e #acj ! total am.ts y rcvd
9 #bjjf 7box #bh ( yr ,t#d;,a slip74
,/>t \tl9e
,previ\sly1 if y rcvd any am.ts 7o!r
?an an >ti/'s project grant7 =a
program = : y cd claim ! $uc,n am.t
7see l9e #cbc71 y totall$ ! am.ts
rcvd & report$ z 9come on yr return
on l9e #acj only ! "p (! total ( all
am.ts t 0 m ?an 4#c1jjj4 ,"u propos$
legisl,n1 ! full am.t ( s*ol>%ips1
fell[%ips1 or burs>ies t >e rcvd 0y
z a /ud5t ) respect 6yr 5rol;t 9 a
program t 5titles y 6claim ! $uc,n
am.t >e n taxa# & >e no l;g] report$
z 9come on yr tax return4 #abf
,l9e #acj c#bb
,if y >e .n eligi# =! $uc,n am.t1
report on l9e #acj .only ! am.t t is
m ?an 4#ejj4
,5d \tl9e
,if y rcvd an >ti/s' project grant1
get ,9t]pret,n ,bullet9 ,,it-#ge1
,s*ol>%ips1 ,fell[%ips1 ,burs>ies1
,prizes1 ,rese>* ,grants & ,f9ancial
,assi/.e1 = m 9=m,n4
,report prizes & aw>ds y rcvd z a
b5efit f yr employ;t or 9 3nec;n )a
busi;s4 ,h["e1 ^! >e n eligi# =! 4#ejj
tax-free am.t4 ,if y rcvd a rese>*
grant1 see l9e #ajd4
,= m 9=m,n1 get ,9t]pret,n ,bullet9
,,it-#ge4
,lump-sum pay;ts
,9clude lump-sum pay;ts .f .p5.ns &
.def]r$ .pr(it-%>+ .plans 7box #ah ( yr
,t#d;,a slips & box #bb ( yr ,t#c slips7
rcvd :5 l1v+ a plan4 #abg
,l9e #acj d#bb
,if1 9 #bjjf1 y rcvd a lump-sum pay;t
t 9clud$ am.ts y e>n$ 9 previ\s ye>s1 y
h 69clude ! :ole pay;t on l9e #acj ( yr
return = #bjjf4 ,h["e1 y c ask u 6apply
a reduc$ tax rate 6! "p t relates 6am.ts
y e>n$ 2f #aigb4 ,6ask u 6apply ?
special rate1 atta* a note 6yr pap]
return4 ,we w tell y ! results on yr
,notice ( ,assess;t or ,notice (
,reassess;t4
,retir+ all[.es 7s"e.e pay7
,a retir+ all[.e 9cludes an am.t pd z
s"e.e pay4 ,9clude ! am.t 9 boxes #bf &
#bg ( yr ,t#d;,a slips4
,al1 report any retir+ all[.e 9clud$ 9
box #bf ( yr ,t#c slips4
,note
,y may 2 a# 6deduct legal fees y pd
6get a retir+ all[.e4 ,see l9e #bcb =
details4
#abh
,l9e #acj e#bb
,tax ,tip
,y may 2 a# 6transf] "p or all ( yr
retir+ all[.es 6yr ,,rrsp4 ,see 8,l9e
#aa--,transf]s0 on page #bf4
,d1? b5efits 7o!r ?an ,canada
or ,quebec ,p5.n ,plan d1?
b5efits7
,a d1? b5efit is an am.t y rcv af a
p]son's d1? = t p]son's employ;t s]vice4
,x is %[n 9 box #bh ( yr ,t#d;,a slips
or box #bf ( yr ,t#c slips4
,y may n h 6pay tax on up 64#aj1jjj (!
b5efit y rcvd4 ,if y >e ! only "o 6rcv a
d1? b5efit1 report ! am.t y rcv t is m
?an 4#aj1jjj4 ,ev5 if y d n rcv all (!
d1? b5efit 9 "o ye>1 ! total tax-free
am.t = all ye>s _c 2 m ?an 4#aj1jjj4
,6f9d \ :at 6report if any"o else al
rcvd a d1? b5efit =! same p]son1 use
.,9fo-,tax1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed71 or see
#abi
,l9e #acj f#bb
,9t]pret,n ,bullet9 ,,it-#ejh1 ,d1?
,b5efits4
,atta* 6yr pap] return a note /at+ !
am.t ( d1? b5efits y rcvd b did n 9clude
9 yr 9come4
,o!r k9ds ( 9come
,al 9clude ! foll[+ am.ts on l9e #acj3
--am.ts 4tribut$ f a retire;t -p5s,n
>range;t2
--tra9+ all[.es1 ,saskat*ewan ,p5.n
,plan pay;ts1 or any o!r am.t 9
box #bh ( yr ,t#d;,a slips 7o!r
?an am.ts alr m5;n$ = ? l9e & l9e
#ajd72
--pay;ts f a tru/ %[n 9 box #bf ( yr
,t#c slips2
-------------------------------------#bc
--pay;ts f a regi/]$ $uc,n sav+s
plan %[n 9 box #dj 7see al l9e
#dah7 or #db ( yr ,t#d;,a slips2 &
--c]ta9 annu;y pay;ts 7see l9e
#aae74 #acj
,l9es #ace 6#adc--,self- a#bc
employ;t 9come
,5t] ..on ! appropriate .l9e yr gross
& net 9come or loss f self-employ;t4 ,if
y h a loss1 %[ x 9 brackets4 ,9clude )
yr pap] return a /ate;t %[+ yr 9come &
exp5ses4
,/>t \tl9e
,= non-capital losses 9curr$ 9 tax
ye>s af ,decemb] #ca1 #bjje1 ! loss
c>ry =w>d p]iod has be5 ext5d$ 6#bj
ye>s4
,5d \tl9e
,y h 6file ,=m ,t#aaci1 ,reconcili,n (
#bjjf ,busi;s ,9come = ,tax ,purposes1 )
yr return = #bjjf if y want 6keep a ye>-
5d t does n f9i% on ,decemb] #ca1 #bjjf4
,h["e1 if y fil$ ,=m ,t#aaci ) yr return
= #bjje1 y may h 6-plete ! v].n ( ? =m =
#bjjf4 ,see ,guide ,,rc#djae1
,reconcili,n ( ,busi;s ,9come = ,tax
,purposes4 #aca
,l9es #ace 6#adc b#bc
,notes
,y may h 6make ,canada ,p5.n ,plan
3tribu;ns on yr self-employ;t e>n+s
7see l9e #bbb74
,if a * :o 0 born 9 #aihi or lat] is
report+ c]ta9 self-employ;t 9come1 see
8,split 9come (a * "u #ah0 on page
#ae4
,! foll[+ guides 3ta9 m 9=m,n & =ms y
may ne$ 6help y calculate yr self-
employ;t 9come3
--,t#djjb1 ,busi;s & ,profes.nal
,9come 7,=m ,t#babd1 ,/ate;t (
,busi;s ,activities1 & ,=m
,t#bjcb1 ,/ate;t ( ,profes.nal
,activities72
--,t#djjd1 ,fi%+ ,9come 7,=m
,t#baba1 ,/ate;t ( ,fi%+
,activities72 &
--,t#djjc1 ,f>m+ ,9come 7,=m
,t#bjdb1 ,/ate;t ( ,f>m+
,activities71 ,,rc#djfj1 #acb
,l9es #ace 6#adc c#bc
,f>m+ ,9come &! ,,cais ,program
7,=m ,t#aafc1 ,/ate;t ;,a--,,cais
,program ,9=m,n & ,/ate;t ( ,f>m+
,activities = ,9dividuals1 & ,=m
,t#aafd1 ,/ate;t ;,b--,,cais
,program ,9=m,n & ,/ate;t ( ,f>m+
,activities = ,a4i;nal ,f>m+
,op],ns7 or ,,rc#ddjh1 ,f>m+
,9come &! ,,cais ,program
,h>moniz$ ,guide 7,=m ,t#abgc1
,/ate;t ;,a--,h>moniz$ ,,cais
,program ,9=m,n & ,/ate;t ( ,f>m+
,activities = ,9dividuals1 & ,=m
,t#abgd1 ,/ate;t ;,b--,h>moniz$
,,cais ,program ,9=m,n & ,/ate;t (
,f>m+ ,activities = ,a4i;nal ,f>m+
,op],ns74
,notes
,if y >e "picipat+ 9 ! ,canadian
,agricultural ,9come ,/abiliz,n
,program 7,,cais ,program71 & y >e
fil+ a pap] return1 use ! 5velope
3ta9$ 9 yr guide4 #acc
,l9es #ace 6#adc d#bc
,if y use yr home = "d c>e1 see
,pamphlet ,p#acd1 ,us+ ,yr ,home = ,"d
,c>e1 = m 9=m,n4
,g5],y1 if y 7 a limit$ or non-active
"pn]1 y 5t] yr net 9come or loss on l9e
#abb4 ,h["e1 if yr net 9come or loss is
f a r5tal op],n1 5t] ! am.t on l9e #abf4
,if x is f a f>m+ op],n1 5t] x on l9e
#ada4
,if y 7 an active "pn] & rcvd a
,t#ejac or ,t#ejac;,a slip1 report !
am.t f boxes #bj1 #ba1 #ce1 #cg1 #ci1
#da1 & #dc on ! applica# l9e ( yr
return4 ,? is yr %>e (! "pn]%ip's net
9come or loss4 ,al report ! "pn]%ip's
gross 9come z %[n 9 boxes #afb1 #afd1
#aff1 #afh1 & #agj4 ,atta* ! ,t#ejac or
,t#ejac;,a slip 6yr pap] return4 ,if y
did n rcv ? slip1 y %d atta* ! applica#
self-employ;t =m 9dicat$ abv1 or a copy
(! "pn]%ip's f9ancial /ate;t4
#acd
,l9es #ace 6#adc e#bc
,= m 9=m,n1 3tact \r .,busi;s
.,5quiries s]vice4 ,see 8,3tact+ u0 on
page #f4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,l9e #add--,"w]s' -p5s,n
b5efits
,5t] ! am.t 9 box #aj ( yr ,t#ejjg
slip4 ,claim a deduc;n on l9e #bej =!
b5efits y 5t]$ on l9e #add4
,note
,9 #bjjf1 y may h repd sal>y or wages
orig9,y pd 6y 0yr employ] 9 a previ\s
ye>1 9 anticip,n ( "w]s' -p5s,n
b5efits y wd rcv4 ,? am.t %d 2 %[n 9
box #gg ( yr ,t#d slip4 ,9 t case1 y
may 2 a# 6claim a deduc;n on l9e #bbi4
,3tact u = m 9=m,n4
#ace
,l9e #ade--,social assi/.e f#bc
pay;ts
,g5],y1 y 5t] ! am.t 9 box #aa ( yr
,t#ejjg slip or ! f$]al "p ( yr ,quebec
,relev@e #e slip4 ,h["e1 if y liv$ ) yr
sp\se or -mon-law "pn] :5 ! pay;ts 7
made1 ! "o ( y :o has ! hi<] net 9come
on l9e #bcf 7n 9clud+ ^! pay;ts or !
deduc;ns on l9es #bad or #bce7 has
6report all (! pay;ts1 no matt] ^: "n is
on ! slip4 ,if ? am.t is ! same = bo? (
y1 ! p]son ^: "n is on ! ,t#ejjg slip
7or ! pre/ataire on ! f$]al "p (!
,relev@e #e slip7 has 6report !m4
,notes
,y d n h 69clude c]ta9 social assi/.e
pay;ts y or yr sp\se or -mon-law "pn]
rcvd = 2+ a fo/] p>5t or = c>+ =a 4a#d
adult :o liv$ ) y4 ,= m 9=m,n1 3tact
u4 ,h["e1 if ! pay;ts >e = c>+ = yr
sp\se or -mon-law "pn] or an 9dividual
#acf
,l9e #ade g#bc
relat$ 6ei ( y1 :o"e has ! hi<] net
9come w h 69clude ^? pay;ts 9 9come4
,if y repay an am.t t 0 report$ on a
,t#ejjg slip or a ,relev@e #e 9 a
prior ye>1 ! return = t ye> may 2
adju/$ bas$ on ! am5d$ slip provid$4
,see 8,h[ d y *ange a return0 on page
#aa = 9=m,n4
-------------------------------------#bd
,claim a deduc;n on l9e #bej =! social
assi/.e pay;ts y 5t]$ on l9e #ade4
,l9e #adf--,net f$]al
supple;ts
,5t] ! am.t 9 box #ba ( yr
,t#d;,a7,,oas7 slip4
,if yr net 9come 2f adju/;ts 7l9e
#bcd7 is 4#fb1add or less1 claim a
deduc;n on l9e #bej =! net f$]al
supple;ts y 5t]$ on l9e #adf4 ,if ! am.t
on l9e #bcd ( yr return is m ?an
#acg
,l9e #adf a#bd
4#fb1add1 3tact u 6f9d \ h[ m* y c
deduct on l9e #bej4
#ach
,net 9come b#bd
,l9e #bjf--,p5.n adju/;t
,5t] on l9e #bjf ! total ( all am.ts 9
box #eb ( yr ,t#d slips1 or box #cd ( yr
,t#d;,a slips4 ,g5],y1 ? total repres5ts
! value (! b5efits y e>n$ 9 #bjjf "u a
regi/]$ p5.n plan 7,,rpp7 or a def]r$
pr(it-%>+ plan 7,,dpsp74
,d n 9clude ! p5.n adju/;t 7,,pa7 am.t
9 yr 9come1 & d n deduct x on yr return4
,simply 5t] ? am.t on l9e #bjf4 ,we w
use x 6calculate yr regi/]$ retire;t
sav+s plan 7,,rrsp7 deduc;n limit =
#bjjg1 : we w %[ on yr ,notice (
,assess;t or ,notice ( ,reassess;t =
#bjjf4 ,see l9e #bjh = details4
,if y h any "qs ab h[ yr ,,pa 0
calculat$1 ask yr employ]4
#aci
,l9e #bjf c#bd
,note
,if y live 9 ,canada & y "picipat$ 9 a
=eign p5.n plan 9 #bjjf1 y may h 65t]
an am.t on ? l9e4 ,= details1 3tact u4
,l9e #bjg--,regi/]$ p5.n plan
7,,rpp7 deduc;n
,g5],y1 y c deduct ! total ( all am.ts
%[n 9 box #bj ( yr ,t#d slips1 9 box #cb
( yr ,t#d;,a slips1 or on yr union or
,,rpp receipts4 ,3tact u or see ,guide
,t#djdj1 ,,rrsp's & ,o!r ,regi/]$ ,plans
= ,retire;t1 6f9d \ h[ m* y c deduct if
.any (! foll[+ applies3
--! total is m ?an 4#c1ejj .& yr
9=m,n slip %[s a pa/-s]vice am.t =
s]vice 2f #aiij2
--y 3tribut$ 9 a previ\s ye> & cd n
deduct "p (! 3tribu;ns2 or
--y made 3tribu;ns 6a p5.n plan 9 a
=eign c.try4
,receipts--,if y >e fil+ a pap]
return1 d n 9clude yr receipts #adj
,l9e #bjg d#bd
7..o!r ?an yr ,t#d & ,t#d;,a .slips71 b
keep !m 9 case we ask 6see !m4 ,if y >e
fil+ electronic,y1 keep all ( yr
docu;ts4
,l9e #bjh--,,rrsp deduc;n
,? sec;n gives g5]al 9=m,n on regi/]$
retire;t sav+s plans4 ,if y ne$ m 9=m,n
af r1d+ ? sec;n1 get ,guide ,t#djdj1
,,rrsp's & ,o!r ,regi/]$ ,plans =
,retire;t4 ,see 8,s*$ule #g0 lat] on ?
page = details ab -plet+ ,s*$ule #g4
,6view yr ,,rrsp 9=m,n1 visit .,my
.,a3.t on \r ,web site 7see page #e74
,receipts--,if y >e fil+ a pap]
return1 9clude yr (ficial receipts = all
am.ts y 3tribut$ f ,m>* #b1 #bjjf1 6,m>*
#a1 #bjjg1 9clud+ ^? y >e n deduct+ on
yr return = #bjjf & ^? y >e designat+ z
,home ,buy]s' ,plan 7,,hbp7 or ,lifel;g
,le>n+ ,plan 7,,llp7 repay;ts4 ,see
8,l9es #f & #g--,repay;ts "u ! ,,hbp &
,,llp0 on ! next page = details #ada
,l9e #bjh e#bd
ab ,,hbp & ,,llp repay;ts4 ,if y
3tribut$ 6yr sp\se or -mon-law "pn]'s
plan1 ! receipt has 6%[ yr "n z !
3tributor & yr sp\se or -mon-law "pn]'s
"n z ! annuitant4 ,al atta* ,s*$ule #g
if y h 6-plete x4 ,if y >e fil+
electronic,y1 keep yr docu;ts 9 case we
ask 6see !m4
,maximum 3tribu;ns y c deduct
,! maximum y c deduct on l9e #bjh is
:i*"e (! foll[+ am.ts is .less3
--! unus$ ,,rrsp 3tribu;ns %[n on yr
,notice ( ,assess;t or ,notice (
,reassess;t = #bjje .plus ! total
( yr ,,rrsp 3tribu;ns made f ,m>*
#b1 #bjjf1 6,m>* #a1 #bjjg 7n
9clud+ am.ts y designate z ,,hbp
or ,,llp repay;ts1 see 8,l9es #f &
#g--,repay;ts "u ! ,,hbp & ,,llp0
on ! next page72 or
--yr ,,rrsp deduc;n limit = #bjjf
7see 8,l9e #aj--,,rrsp #adb
,l9e #bjh f#bd
3tribu;ns y >e deduct+ = #bjjf0 on
! next page7 .plus am.ts y transf]
7see 8,l9e #aa--,transf]s0 on page
#bf7 6yr ,,rrsp on or 2f ,m>* #a1
#bjjg4
,notes
,af ! 5d (! ye> y turn #fi1 y _c
3tribute 6yr ,,rrsp1 & nei c yr sp\se
or -mon-law "pn]4 ,h["e1 y / c
3tribute 6yr sp\se or -mon-law "pn]'s
,,rrsp until ! 5d (! ye> he or %e
turns #fi1 & y c deduct ^? 3tribu;ns z
l;g z y / h an unus$ ,,rrsp deduc;n
limit4
,if y 3tribute m 6an ,,rrsp ?an y c
deduct1 y may h 6pay a tax ( #a@3p p]
mon?4 ,6pay ? tax y m/ file a
,t#a-;,,ovp1 ,9dividual ,tax ,return =
,,rrsp ,excess ,3tribu;ns1 = ea*
applica# tax ye>4 ,= m details1 see !
sec;n call$ 8,tax on ,,rrsp excess
3tribu;ns0 9 ,guide ,t#djdj1 #adc
,l9e #bjh g#bd
,,rrsp's & ,o!r ,regi/]$ ,plans =
,retire;t4
,s*$ule #g
,y may n h 6-plete ,s*$ule #g4 ,6f9d
\1 r1d ! 9=m,n at ! top (! s*$ule4 ,if y
d h 6-plete x1 y w f9d 9=m,n 2l ab l9es
#a1 #b1 #c1 #f1 #g1 #aj1 #aa1 & #ae
6#ah4
,l9e #a--,unus$ ,,rrsp
3tribu;ns
,^! >e am.ts y 3tribut$ 6yr [n ,,rrsp
or 6an ,,rrsp = yr sp\se or -mon-law
"pn] af #aiij1 b did n deduct on l9e
#bjh ( any previ\s return or designate z
an ,,hbp or ,,llp repay;t4 ,! total ( ^!
am.ts is %[n on yr ,notice ( ,assess;t
or
-------------------------------------#be
,notice ( ,reassess;t = #bjje if y %[$
!m on a previ\s ye>'s ,s*$ule #g4 #add
,l9e #bjh a#be
,if y d n h yr notice1 y c f9d \ if y
h unus$ ,,rrsp 3tribu;ns 0us+ .,,rrsp
.deduc;n .limit1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed74
,notes
,if y h unus$ ,,rrsp 3tribu;ns t y
made f ,m>* #b1 #bjje1 6,m>* #a1
#bjjf1 y %d h fil$ a -plet$ ,s*$ule #g
) yr #bjje pap] return4 ,if y did n1 y
%d submit yr receipts &a -plet$ copy
(a #bjje ,s*$ule #g 6yr tax c5tre1 ..b
n ) yr return = .#bjjf4 ,see 8,h[ d y
*ange a return80 on page #aa =
details4
,if y h unus$ 3tribu;ns t y made f
,janu>y #a1 #aiia1 6,m>* #a1 #bjje1 b
did n %[ on a ,s*$ule #g = #bjjd or
e>li]1 3tact u4
#ade
,l9es #b & #c--,total b#be
,,rrsp 3tribu;ns
,? total 9cludes am.ts y3
--3tribut$ 6yr [n ,,rrsp or an
,,rrsp = yr sp\se or -mon-law "pn]
f ,m>* #b1 #bjjf1 6,m>* #a1 #bjjg2
--transf]r$ 6yr [n ,,rrsp 7see 8,l9e
#aa--,transf]s0 lat] 9 ? sec;n72 &
--designat$ z ,home ,buy]s' ,plan
7,,hbp7 or ,lifel;g ,le>n+ ,plan
7,,llp7 repay;ts 7see 8,l9es #f &
#g--,repay;ts "u ! ,,hbp & ,,llp0
9 ! next sec;n74
,make sure y 9clude on ^! l9es .all
3tribu;ns y made f ,janu>y #a1 #bjjg1
6,m>* #a1 #bjjg1 ev5 if y >e .n deduct+
or designat+ !m on yr return = #bjjf4
,o!rwise1 we may reduce or 4all[ yr
claim = ^! 3tribu;ns on yr return =a
future ye>4
,tax ,tip
,if y h made deducti# ,,rrsp 3tribu;ns
= #bjjf 7o!r ?an transf]s7 f #adf
,l9e #bjh c#be
,m>* #b1 #bjjf1 6,m>* #a1 #bjjg1 y d n
h 6claim ! full am.t on l9e #bjh ( yr
#bjjf return4 ,dep5d+ on yr f$]al &
prov9cial or t]ritorial rates ( tax =
#bjjf1 & yr expect$ rates ( tax =
future ye>s1 x may 2 m b5eficial = y
6claim1 if applica#1 only "p ( yr
3tribu;ns on l9e #aj ( ,s*$ule #g & on
l9e #bjh ( yr #bjjf return4 ,!
3tribu;ns y d n claim = #bjjf w !n 2
availa# = y 6c>ry =w>d & claim =
future ye>s :5 yr f$]al & prov9cial or
t]ritorial rates ( tax >e hi<]4
,rememb]1 9 ei case1 y .m/ record !
total 3tribu;ns y made f ,m>* #b1
#bjjf1 6,m>* #a1 #bjjg1 on ei l9e #b
or #c & l9e #bde ( yr #bjjf ,s*$ule
#g4
.,d .n 9clude ! foll[+ am.ts3
--,any unus$ ,,rrsp 3tribu;ns y made
af ,m>* #a1 #bjjf1 t 7 refund$ 6y
or yr sp\se or -mon-law #adg
,l9e #bjh d#be
"pn] 9 #bjjf4 ,report ! refund on
l9e #abi ( yr return = #bjjf4 ,y
may 2 a# 6claim a deduc;n on l9e
#bcb4
--,"p or all (! 3tribu;ns y made 6yr
,,rrsp or an ,,rrsp = yr sp\se or
-mon-law "pn] less ?an #ij "ds 2f
ei ( y )drew funds f t ,,rrsp "u !
,,hbp or ,,llp4 ,= m details1 get
,guide ,,rc#dace1 ,home ,buy]s'
,plan 7,,hbp71 or ,guide
,,rc#daab1 ,lifel;g ,le>n+ ,plan
7,,llp74
--,any pay;t directly transf]r$ 6yr
,,rrsp if y did n rcv an 9=m,n
slip = x or if x is %[n 9 box #ce
( yr ,t#d;,,rsp or ,t#d;,,rif
slip4
--,! "p ( an ,,rrsp )drawal t y
recontribut$ 6yr ,,rrsp & deduct$
on l9e #bcb4 ,? wd h happ5$ if1 9
]ror1 y )drew m ,,rrsp funds ?an
nec 6obta9 pa/-s]vice b5efits "u a
regi/]$ p5.n plan 7,,rpp74 #adh
,l9e #bjh e#be
--,! excess "p (a direct transf] (a
lump-sum pay;t f yr ,,rpp 6an
,,rrsp or regi/]$ retire;t 9come
fund 7,,rrif7 t y )drew & >e
9clud+ on l9e #abi or #acj ( yr
return = #bjjf1 & deduct+ on l9e
#bcb4
,l9es #f & #g--,repay;ts "u !
,,hbp & ,,llp
,if y )drew funds f yr ,,rrsp "u !
,home ,buy]s' ,plan 7,,hbp7 2f #bjje1 y
h 6make a repay;t = #bjjf4 ,if y )drew
funds f yr ,,rrsp "u ! ,lifel;g ,le>n+
,plan 7,,llp7 2f #bjje1 y may h 6make a
repay;t = #bjjf4 ,9 ei case1 ! m9imum
am.t y h 6repay =! ye> is 9dicat$ on yr
,notice ( ,assess;t or ,notice (
,reassess;t = #bjje4
,6make a repay;t = #bjjf1 3tribute 6yr
.[n ,,rrsp f ,janu>y #a1 #bjjf1 6,m>*
#a1 #bjjg1 & designate yr 3tribu;n z a
repay;t on l9e #f or #g ( ,s*$ule #adi
,l9e #bjh f#be
#g4 ,d n 9clude an am.t y deduct$ or
designat$ z a repay;t on yr #bjje
return1 or t 0 refund$ 6y4 ..,d n make
yr repay;t 6.u4 ,y ._c .deduct any
,,rrsp 3tribu;n y ..designate z an ,,hbp
or ,,llp .repay;t on ,s*$ule #g4
,note
,if y repay less ?an ! m9imum am.t =
#bjjf1 y h 69clude ! di6];e on l9e
#abi ( yr return4
,l9e #aj--,,rrsp 3tribu;ns y
>e deduct+ = #bjjf
,yr ,,rrsp deduc;n limit = #bjjf is
%[n on yr ,notice ( ,assess;t or ,notice
( ,reassess;t = #bjje1 or1 if we s5t y
"o1 on ,=m ,t#ajbh1 ,,rrsp ,9=m,n =
#bjjf4 ,y c c>ry =w>d 9def9itely any "p
( yr ,,rrsp deduc;n limit a3umulat$ af
#aiij t y d n use4
,if y d n h yr notice or ,=m ,t#ajbh1
y c f9d \ yr limit = #bjjf 0us+ #aej
,l9e #bjh g#be
.,,rrsp .deduc;n .limit1 "o ( \r
.,t4,i4,p4,s4 s]vices 7see page #ed71 or
03tact+ u4
,if y wd l 6calculate yr ,,rrsp
deduc;n limit = #bjjf1 get ,guide
,t#djdj1 ,,rrsp's & ,o!r ,regi/]$ ,plans
= ,retire;t4
,note
,9 a previ\s ye>1 y may h rcvd 9come =
: y cd 3tribute 6an ,,rrsp1 b y may n
h fil$ a return = t ye>4 ,if y want
6keep yr ,,rrsp deduc;n limit up
6date1 y h 6file a return = t ye>4
-------------------------------------#bf
,l9e #aa--,transf]s
,y may h report$ 9come on l9e #aae1
#abi1 or #acj ( yr return = #bjjf4 ,if y
3tribut$ c]ta9 types ( ? 9come 6yr [n
,,rrsp on or 2f ,m>* #a1 #bjjg1 y c
deduct ? 3tribu;n1 call$ a .transf]1 9
#aea
,l9e #bjh a#bf
a4i;n 6any ,,rrsp 3tribu;n y make bas$
on yr 8,,rrsp deduc;n limit = #bjjf40
,= example1 if y rcvd a retir+ all[.e
9 #bjjf1 y wd report x on l9e #acj ( yr
return4 ,y c 3tribute 6yr ,,rrsp up 6!
eligi# "p ( t 9come 7box #bf ( yr
,t#d;,a slip or box #dg ( yr ,t#c slip7
& deduct x z a transf]4 ,9clude ! am.ts
y transf] on l9es #b or #c & #aa (
,s*$ule #g4
,= m 9=m,n ab am.ts y c transf]1 get
,guide ,t#djdj1 ,,rrsp's & ,o!r ,regi/]$
,plans = ,retire;t4
,l9es #ae 6#ah--#bjjf )drawals
"u ! ,,hbp &! ,,llp
,on l9e #ae1 5t] ! total ( yr ,,hbp
)drawals = #bjjf f box #bg ( yr
,t#d;,,rsp slips4 ,9 a4i;n1 *eck ! box
at l9e #af if ! a4ress (! home y acquir$
) ^! )drawals is ! same z ! a4ress on
page #a ( yr return4
#aeb
,l9e #bjh b#bf
,on l9e #ag1 5t] ! total ( yr ,,llp
)drawals = #bjjf f box #be ( yr
,t#d;,,rsp slips4 ,9 a4i;n1 y c *eck !
box at l9e #ah 6designate t yr sp\se or
-mon-law "pn] 0 ! /ud5t = :om ! funds 7
)drawn4 ,if y d n *eck ! box1 y w 2
3sid]$ 6be ! /ud5t = ,,llp purposes4 ,y
c *ange ! p]son y designate z ! /ud5t
only on ! return =! ye> y make yr f/
)drawal4
,! guides ,,rc#dace1 ,home ,buy]s'
,plan 7,,hbp71 & ,,rc#daab1 ,lifel;g
,le>n+ ,plan 7,,llp71 9clude m 9=m,n ab3
--:5 y h 6make yr repay;ts2 &
--! rules t apply :5 ! p]son :o made
! )drawal dies1 turns #fi1 or
2comes a non-resid5t4
,l9e #bji--,saskat*ewan ,p5.n
,plan 7,,spp7 deduc;n
,y c deduct 3tribu;ns 6! ,,spp =
#bjjf1 up 6:i*"e (! foll[+ ?ree am.ts is
.l1/3 #aec
,l9e #bji c#bf
--4#fjj2
--yr #bjjf ,,rrsp deduc;n limit m9us
yr ,,rrsp deduc;n f l9e #bjh 7n
9clud+ transf]s 6yr ,,rrsp72 or
--! total am.t y 3tribut$ 6! ,,spp =
yrf or yr sp\se or -mon-law "pn] f
,janu>y #a1 #bjjf1 6,m>* #a1
#bjjg1 n 9clud+ any 3tribu;ns t y
deduct$ on yr #bjje return4
,receipts--,if y >e fil+ a pap]
return1 9clude yr receipts4 ,if y >e
fil+ electronic,y1 keep !m 9 case we ask
6see !m4
,l9e #bab--,annual union1
profes.nal1 or l dues
,5t] ! total (! foll[+ am.ts ..relat$
6yr .employ;t t y pd 7or t 7 pd = y &
9clud$ 9 yr 9come7 9 ! ye>3
--annual dues = memb]%ip 9 a trade
union or an associ,n ( public
s]vants2
#aed
,l9e #bab d#bf
--profes.ns bo>d dues requir$ "u
prov9cial or t]ritorial law2
--profes.nal or malpractice liabil;y
9sur.e premiums or profes.nal
memb]%ip dues requir$ 6keep a
profes.nal /atus recogniz$ 0law2 &
--p>;y or advisory -mittee 7or
simil> body7 dues requir$ "u
prov9cial or t]ritorial law4
,annual memb]%ip dues d n 9clude
9iti,n fees1 lic;es1 special assess;ts1
or *>ges = any?+ o!r ?an ! organiz,n's
ord9>y op]at+ co/s4 ,y _c claim *>ges =
p5.n plans z memb]%ip dues1 ev5 if yr
receipts %[ !m z dues4 ,= m 9=m,n1 get
,9t]pret,n ,bullet9s ,,it-#ajc1 ,dues pd
6a union or 6a p>;y or advisory -mittee1
& ,,it-#aeh1 ,employees' profes.nal
memb]%ip dues4
,! am.t %[n 9 box #dd ( yr ,t#d slip1
or on yr receipts1 9cludes any ,,gst/-
,,hst y pd4
#aee
,l9e #bab e#bf
,tax ,tip
,y may 2 eligi# =a rebate ( any
,,gst/,,hst y pd z "p ( yr dues 7see
l9e #deg74
,receipts--,if y >e fil+ a pap]
return1 d n 9clude yr receipts 7..o!r
?an yr ,t#d .slips7 b keep !m 9 case we
ask 6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,l9e #bad--,* c>e exp5ses
,y or yr sp\se or -mon-law "pn] may h
pd = "s"o 6look af yr * s "o ( y cd e>n
9come1 g 6s*ool1 or 3duct rese>* 9
#bjjf4 ,! exp5ses >e deducti# only if1
at "s "t 9 #bjjf1 ! * 0 "u #af or _h a
m5tal or physical 9firm;y4 ,g5],y1 only
! sp\se or -mon-law "pn] )! l[] net
9come 7..ev5 if x is .z]o7 c claim ^!
exp5ses4
,= m 9=m,n1 & 6make yr claim1 get ,=m
,t#ggh1 ,* ,c>e ,exp5ses ,deduc;n #aef
,l9e #bad f#bf
= #bjjf4 ,h["e1 if y claim$ * c>e
exp5ses on yr #bjje return1 ! package we
mail$ 6y %d 9clude ? =m4
,tax ,tips
,y may 2 a# 6claim pay;ts y made 6a
bo>d+ s*ool1 sports s*ool1 or camp4 ,=
details1 get ,=m ,t#ggh4
,if yr * ne$s special att5dant c>e or
c>e 9 an e/abli%;t1 see ,guide
,,rc#djfd1 ,m$ical & ,4abil;y-,relat$
,9=m,n1 = details ab di6]5t am.ts y
may 2 a# 6claim4
-------------------------------------#bg
,receipts--,if y >e fil+ a pap]
return1 9clude a -plet$ ,=m ,t#ggh b n
yr receipts4 ,keep !m 9 case we ask 6see
!m4 ,if y >e fil+ electronic,y1 keep all
( yr docu;ts4
#aeg
,l9e #bae--,4abil;y a#bg
supports deduc;n
,y c claim exp5ses y pd = p]sonal
att5dant c>e & o!r 4abil;y supports
exp5ses t all[$ y 6g 6s*ool or 6e>n
c]ta9 9come4 ,? 9cludes 9come f employ;t
or self-employ;t &a grant y rcvd =
3duct+ rese>*4
,=a -plete li/ ( all[a# exp5ses1 see
,=m ,t#ibi1 ,4abil;y ,supports ,deduc;n4
,y _c claim ^! exp5ses on ? l9e if y
or "s"o else w 2 claim+ !m z m$ical
exp5ses on l9e #ccj or #cca4
,6calculate yr claim1 -plete ,=m
,t#ibi4 ,= m 9=m,n1 see ,=m ,t#ibi or
use .,9fo-,tax1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed74
,receipts--,if y >e fil+ a pap]
return1 .d .n .9clude yr receipts or
.,=m .,t#ibi1 b keep !m 9 case we ask
6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
#aeh
,l9e #bag--,busi;s 9ve/;t b#bg
loss
,a busi;s 9ve/;t loss is a special
type ( capital loss4 ,s* a loss c o3ur1
= example1 :5 y 4pose ( %>es or c]ta9
debts (a small busi;s corpor,n4 ,= m
9=m,n1 & 6f9d \ h[ 6-plete l9es #bag &
#bbh 76! left ( l9e #bag71 get ,guide
,t#djcg1 ,capital ,ga9s4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,l9e #bai--,mov+ exp5ses
,g5],y1 y c deduct mov+ exp5ses y pd 9
#bjjf if .bo? (! foll[+ apply3
--,y mov$ 6"w or run a busi;s1 or
6/udy full-"t at an $uc,nal
9/itu;n t (f]s po/-second>y
c\rses4
--,y mov$ at l1/ #dj kilometres
clos] 6yr new "w or s*ool4
#aei
,l9e #bai c#bg
,notes
,if y mov$ 2f #bjjf b cd n claim all
yr exp5ses on yr return = t ye> or
lat]1 y may 2 a# 6claim ! rema9+
exp5ses on yr return = #bjjf4
,9 a4i;n1 if y pay exp5ses af ! ye> (
yr move1 y may 2 a# 6claim !m on yr
return =! ye> y pay !m4 ,y may c>ry
=w>d unus$ am.ts until y h 5 9come
6claim !m4
,yr deduc;n is limit$ 6! am.t ( eligi#
9come y e>n$ at ! new loc,n4 ,al1 y ._c
deduct mov+ exp5ses ag/ c]ta9 non-taxa#
s*ol>%ip1 fell[%ip1 & burs>y 9come4 ,see
page #bb = details4 ,= m 9=m,n1 &
6calculate h[ m* y c deduct1 get ,=m
,t#a-;,m1 ,mov+ ,exp5ses ,deduc;n4 ,make
sure y tell u yr new a4ress4
,receipts--,if y >e fil+ a pap]
return1 .d .n .9clude yr receipts or
.,=m .,t#a-;,m1 b keep !m 9 case we ask
#afj
,l9e #bai d#bg
6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,l9e #bbj--,support pay;ts
made
,mo/ * support pay;ts pd ac 6a writt5
agree;t or c\rt ord] dat$ af ,april
#aiig1 >e .n deducti#4 ,5t] on l9e #bcj
! .total ( all deducti# .& non-deducti#
support pay;ts =a sp\se or -mon-law
"pn]1 or =a *1 t y made 7or1 if y >e !
payee1 t y repd "u a c\rt ord]7 9 #bjjf4
,claim on l9e #bbj only ! .deducti#
am.t4 ,= m details1 get ,guide ,p#ajb1
,support ,pay;ts4
,g5],y1 6be all[$ yr claim1 y %d
regi/] yr writt5 agree;t or c\rt ord]
79clud+ any am5d;ts7 ) u4 ,= m 9=m,n1
get ,=m ,t#aaeh1 ,regi/r,n ( ,family
,support ,pay;ts4
,receipts--,if y >e fil+ a pap]
return1 .d .n .9clude yr receipts or
c.ell$ *eques1 or yr c\rt ord] or #afa
,l9e #bbj e#bg
writt5 agree;t4 ,keep !m 9 case we ask
6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,l9e #bba--,c>ry+ *>ges &
9t]e/ exp5ses
,y c claim ! foll[+ c>ry+ *>ges &
9t]e/ y pd 6e>n 9come f 9ve/;ts3
--fees 6manage or take c>e ( yr
9ve/;ts 7o!r ?an adm9i/r,n fees y
pd = yr regi/]$ retire;t sav+s
plan or regi/]$ retire;t 9come
fund71 9clud+ safety deposit box
*>ges2
--fees = c]ta9 9ve/;t advice 7see
,9t]pret,n ,bullet9 ,,it-#bch1
,fees ,pd 6,9ve/;t ,c\nsel7 or =
record+ 9ve/;t 9come2
--fees 6h "s"o -plete yr return1 b
only if y h 9come f a busi;s or
prop]ty1 a3.t+ is a usual "p (!
op],ns ( yr busi;s or prop]ty1 & y
did n use ! am.ts claim$ #afb
,l9e #bba f#bg
6reduce ! busi;s or prop]ty 9come
y report$ 7see ,9t]pret,n ,bullet9
,,it-#ii1 ,legal & ,a3.t+ ,fees72
&
--mo/ 9t]e/ y pay on m"oy y borr[ =
9ve/;t purposes1 b g5],y only z
l;g z y use x 6try 6e>n 9ve/;t
9come1 9clud+ 9t]e/ & divid5ds4
,h["e1 if ! only e>n+s yr 9ve/;t c
produce >e capital ga9s1 y _c
claim ! 9t]e/ y pd4 ,= details1
3tact u4
,y ._c deduct on l9e #bba any (!
foll[+ am.ts3
--! 9t]e/ y pd on m"oy y borr[$
63tribute 6a regi/]$ retire;t
sav+s plan or a regi/]$ $uc,n
sav+s plan2
--! 9t]e/ por;n ( yr /ud5t loan
repay;ts 7al? y may 2 a# 6claim a
cr$it on l9e #cai on ,s*$ule #a =
? am.t72
#afc
,l9e #bba g#bg
--subscrip;n fees pd = f9ancial
newspap]s1 magaz9es1 or newslrs2 &
-------------------------------------#bh
--brok]age fees or -mis.ns y pd :5 y
b"\ or sold securities4 ,9/1d1 y
use ^! co/s :5 y calculate yr
capital ga9 or capital loss4 ,= m
9=m,n1 get ,guide ,t#djcg1
,capital ,ga9s1 & ,9t]pret,n
,bullet9 ,,it-#bch1 ,fees ,pd
6,9ve/;t ,c\nsel4
,policy loan 9t]e/--,6claim 9t]e/ y pd
dur+ #bjjf on a policy loan made 6e>n
9come1 h yr 9sur] -plete ,=m ,t#bbaj1
,v]ific,n ( ,policy ,loan ,9t]e/ 0!
,9sur]1 on or 2f ! date yr return is
due4
,refund 9t]e/--,if we pd y 9t]e/ on an
9come tax refund1 y h 6report ! 9t]e/ 9
! ye> y rcv x1 z we expla9 at l9e #aba 9
? guide4 ,if we !n reassess$ yr return &
y repd any (! refund 9t]e/ 9 #bjjf1 y c
deduct ! am.t y repd1 up 6! am.t y _h
9clud$ 9 yr 9come4 #afd
,l9e #bba a#bh
,c>ry+ *>ges = =eign 9come--,if y h
c>ry+ *>ges = ,canadian & =eign 9ve/;t
9come1 id5tify !m sep>ately on ,s*$ule
#d1 ac 6! p]c5tage t applies 6ea*
9ve/;t4
,receipts--,6make yr claim1 -plete ,"p
,,iv ( ,s*$ule #d4 ,if y >e fil+ a pap]
return1 .d .n .9clude yr receipts or
.,=m .,t#bbaj1 b keep !m 9 case we ask
6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,l9e #bbb--,deduc;n = ,,cpp or
,,qpp 3tribu;ns on self-
employ;t & o!r e>n+s
,y c claim1 on ? l9e1 .half (! total (
yr ,canada ,p5.n ,plan 7,,cpp7 or
,quebec ,p5.n ,plan 7,,qpp7 3tribu;ns1
if any1 .f .,s*$ule .#h4 ,y al c claim1
on l9e #caj on ,s*$ule #a1 an am.t ..=!
o!r .half4 #afe
,l9e #bbb b#bh
,y c claim 3tribu;ns y3
--h 6make on self-employ;t & limit$
or non-active "pn]%ip 9come2
--*oose 6make on c]ta9 employ;t
9come 7see 8,mak+ a4i;nal ,,cpp
3tribu;ns0 at l9e #cjh72 &
--*oose 6make on yr prov9cial 9come
tax return = ,quebec on c]ta9
employ;t 9come 7see yr ,quebec
prov9cial guide74
,! am.t ( ,,cpp or ,,qpp 3tribu;ns t y
h 6make1 or *oose 6make1 w dep5d on h[
m* y h alr 3tribut$ 6! ,,cpp or ,,qpp z
an employee1 z %[n 9 boxes #af & #ag (
yr ,t#d slips4
,mak+ a4i;nal ,,cpp 3tribu;ns
,y may 2 a# 6make ,,cpp 3tribu;ns on
c]ta9 employ;t 9come = : no 3tribu;n 0
made 7= example1 tips t 7 n 9clud$ on a
,t#d slip7 or a4i;nal 3tribu;ns on ,t#d
9come if y _h m ?an "o employ] 9 ! ye>
&! total ,,cpp 3tribu;ns on all #aff
,l9e #bbb c#bh
,t#d slips is less ?an ! requir$ am.t4
,= m 9=m,n1 see 8,mak+ a4i;nal ,,cpp
3tribu;ns0 at l9e #cjh4
,h[ 6calculate yr 3tribu;ns
,-plete ,s*$ule #h 6calculate yr ,,cpp
or ,,qpp 3tribu;ns1 & atta* x 6yr pap]
return4 ,if y 7 a memb] (a "pn]%ip1 make
sure y 9clude on l9e #a ( ,s*$ule #h
only .yr .%>e (! net pr(it or loss4 ,y
_c use self-employ;t or "pn]%ip losses
6reduce ! ,,cpp or ,,qpp 3tribu;ns t y
pd on yr employ;t e>n+s4
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 5t] on l9es #bbb &
#caj1 9 doll>s & c5ts1 ! am.t f l9e #aa
( ,s*$ule #h4 ,5t] on l9e #dba ! am.t f
l9e #aj ( ,s*$ule #h4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 5t] on l9es #bbb &
#caj1 9 doll>s & c5ts1 ! am.t f l9e #aj
( ,s*$ule #h4 ,l9e #dba does n apply 6y4
#afg
,l9e #bbb d#bh
,note
,we w prorate yr ,,cpp or ,,qpp
3tribu;n & %[ ! correct am.t on yr
,notice ( ,assess;t 9 c]ta9 situ,ns1
s* z if1 9 #bjjf1 y3
--w]e a ,,cpp "picipant & ei turn$
#ah or #gj1 or rcvd a ,,cpp
retire;t or 4abil;y p5.n2 or
--w]e a ,,qpp "picipant & ei turn$
#ah or rcvd a ,,qpp 4abil;y p5.n4
,reque/ = refund ( ,,cpp
3tribu;ns
,"u ! ,canada ,p5.n ,plan ,act all
reque/s =a refund ( ,,cpp ov]-3tribu;ns
m/ 2 made )9 f\r ye>s af ! 5d (! ye> = :
! reque/ is 2+ made4
#afh
,l9e #bbc e#bh
,/>t \tl9e
,l9e #bbc--,deduc;n =
prov9cial p>5tal 9sur.e plan
7,,ppip7 premiums on self-
employ;t 9come
,"u propos$ *anges1 if y 7 a resid5t (
.,quebec on ,decemb] #ca1 #bjjf1 y h
6pay ,,ppip premiums if any (!
foll[+ 3di;ns apply3
--yr net self-employ;t 9come on l9es
#ace 6#adc ( yr return is m ?an
4#b1jjj2 or
--! total ( yr employ;t 9come
79clud+ employ;t 9come f \tside
,canada7 & yr net self-employ;t
9come is m ?an 4#b1jjj4
,-plete ,s*$ule #aj 6calculate yr
,,ppip premiums & atta* x 6yr pap]
return4 ,y c claim1 on ? l9e1
#dc.eee@3p (! total ( yr ,,ppip
premiums4 ,5t] on ? l9e1 9 doll>s &
c5ts1 ! am.t f l9e #ah ( #afi
,l9e #bbc f#bh
,s*$ule #aj4 ,al1 5t] ! same am.t on
yr prov9cial 9come tax return =
,quebec4
,5d \tl9e
,l9e #bbd--,explor,n &
develop;t exp5ses
,if y 9ve/$ 9 a petroleum1 natural
gas1 or m9+ v5ture 9 #bjjf1 b did n
"picipate actively1 y c deduct yr
exp5ses on ? l9e4 ,if y "picipat$
actively1 foll[ ! 9/ruc;ns at l9e #ace4
-------------------------------------#bi
,h[ 6claim
,-plete ,=m ,t#abbi1 ,/ate;t (
,explor,n & ,develop;t ,exp5ses &
,deple;n ,all[.e1 us+ ! 9=m,n t !
pr9cipals (! v5ture give y1 s* z ,t#e1
,t#aja1 ,t#ejac or ,t#ejac;,a slips4
,make sure y r1d ! 9/ruc;ns on ! back (
^! slips4
#agj
,l9e #bbd a#bi
,claim yr ..explor,n & develop;t
.exp5ses 79clud+ ren\nc$ res\rce
exp5ses7 & yr .res\rce .all[.es on l9e
#bbd4 ,claim yr .deple;n .all[.es on l9e
#bcb4
,atta* ,=m ,t#abbi & yr ,t#e1 ,t#aja1
,t#ejac1 & ,t#ejac;,a slips 6yr pap]
return4 ,if y d n h ^! slips1 atta* a
/ate;t t id5tifies y z a "picipant 9 !
v5ture4 ,! /ate;t has 6%[ yr alloc,n 7!
numb] ( units y [n1 ! p]c5tage assign$
6y1 or ! ratio ( yr units 6^? (! :ole
"pn]%ip7 & give ! "n & a4ress (! fund4
,if y h any "qs ab ^! exp5ses1 3tact
\r .,busi;s .,5quiries s]vice4 ,see
8,3tact+ u0 on page #f4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,l9e #bbi--,o!r employ;t
exp5ses
,y c deduct c]ta9 exp5ses 79clud+ any
,,gst/,,hst7 y pd 6e>n employ;t #aga
,l9e #bbi b#bi
9come4 ,y c claim ! exp5ses only if yr
employ;t 3tract requir$ y 6pay !m1 .& ei
y did n rcv an all[.e =! exp5ses1 or !
all[.e y rcvd is 9clud$ 9 yr 9come4
,note
,mo/ employees ._c claim employ;t
exp5ses4 ,y _c deduct ! co/ ( travel
6& f "w1 or o!r exp5ses1 s* z mo/
tools & clo?+4
,/>t \tl9e
,tradesp]son's tool exp5ses--,"u
propos$ legisl,n1 up 64#ejj (! co/ (
eligi# new tools 9 excess ( 4#a1jjj
t y acquire z an employee af ,may
#a1 #bjjf1 may 2 deducti#4 ,yr
employ] m/ c]tify t y require ^!
tools = use 9 yr employ;t z a
tradesp]son4 ,see ,guide ,t#djdd1
,employ;t ,exp5ses1 = details4
,5d \tl9e
#agb
,l9e #bbi c#bi
,atta* 6yr pap] return a -plet$ ,=m
,t#ggg1 ,/ate;t ( ,employ;t ,exp5ses1
6give u details ( yr exp5ses &
6calculate h[ m* y c deduct4 ,guide
,t#djdd1 ,employ;t ,exp5ses1 3ta9s ,=m
,t#ggg & o!r =ms y may ne$4 ,! guide al
expla9s ! limits & 3di;ns t apply :5 y
claim ^! exp5ses4
,repay;t ( sal>y or wages--,y c deduct
sal>y or wages y 9clud$ 9 9come = #bjjf
or a previ\s ye>1 if y repd !m 9 #bjjf4
,? 9cludes am.ts y repd =a p]iod :5 y 7
5titl$ 6rcv wage-loss replace;t b5efits
or "w]s' -p5s,n b5efits4 ,h["e1 y _c
deduct m ?an ! 9come y rcvd :5 y did n
p]=m ! duties ( yr employ;t4
,legal fees--,y c deduct legal fees y
pd 6collect or e/abli% a "r 6sal>y or
wages4 ,x is n nec = y 6be su3ess;l2
h["e1 ! am.t s"\ m/ 2 = sal>y or wages
[$4 ,y m/ reduce yr claim 0any am.t
aw>d$ 6y 9 respect ( ^? fees1 or any
reimburse;t y rcvd = yr legal exp5ses4
#agc
,l9e #bbi d#bi
.,"u .propos$ .legisl,n1 y c deduct
legal fees y pd 6collect or e/abli% a
"r 6collect o!r am.ts1 s* z wage loss
replace;t plan b5efits1 : >e 9clud$ z
employ;t 9come4
,receipts--,if y >e fil+ a pap]
return1 .9clude .,=m .,t#ggg b .n yr
receipts or o!r =ms4 ,keep !m 9 case we
ask 6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,tax ,tip
,y may 2 eligi# =a rebate ( any
,,gst/,,hst y pd z "p ( yr exp5ses
7see l9e #deg74
,l9e #bca--,cl]gy resid;e
deduc;n
,if y >e a cl]ic1 use ? l9e 6claim a
deduc;n = yr resid;e4 ,yr employ] has
6c]tify t y qualify = ? deduc;n4 ,-plete
#agd
,l9e #bca e#bi
,=m ,t#abbc1 ,cl]gy ,resid;e ,deduc;n1
6f9d \ :at y c deduct4
,receipts--,if y >e fil+ a pap]
return1 .d .n 9clude ,=m ,t#abbc1 b keep
x 9 case we ask 6see x4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts4
,l9e #bcb--,o!r deduc;ns
,use ? l9e 6claim all[a# am.ts n
deduct$ any": else on ? return4 ,=
cl>ific,n ( yr reque/1 specify ! deduc;n
y >e claim+ 9 ! space 6! left ( l9e
#bcb4 ,if y h m ?an "o am.t1 or y want
6expla9 yr deduc;n m fully1 atta* a note
6yr pap] return4
,receipts--,if y >e fil+ electronic,y1
keep all support+ docu;ts = am.ts y
claim on ? l9e 9 case we ask 6see !m4
,note
,a * :o 0 born 9 #aihi or lat] c claim
a deduc;n = c]ta9 9come he or %e
reports4 ,= m details1 see #age
,l9e #bcb f#bi
8,split 9come (a * "u #ah0 on page
#ae4
,if y h a tax %elt]1 see 8,tax %elt]s0
on page #af4
,9come am.ts pd back
,9 #bjjf1 y may h pd back am.ts t y
rcvd & 9clud$ 9 9come 7o!r ?an sal>y or
wages7 = #bjjf or a previ\s ye>4 ,if ?
applies 6y1 y c deduct mo/ ( ^! am.ts on
l9e #bcb ( yr return = #bjjf4 ,h["e1 if
y repd1 "u a c\rt ord]1 support pay;ts t
y 9clud$ on l9e #abh1 deduct ! repay;t
on l9e #bbj4
,atta* 6yr pap] return receipts or o!r
docu;ts %[+ ! am.ts y pd back1 s* z a
,t#d;,a 7,,oas7 slip t %[s 9 box #bj any
,old ,age ,secur;y b5efits y repd4
,notes
,if y _h an ,,oas repay;t = #bjje1 tax
may h be5 )held f yr ,,oas #agf
,l9e #bcb g#bi
b5efits = #bjjf4 ,! am.t deduct$ is
9clud$ 9 box #bb ( yr ,t#d;,a7,,oas7
slip = #bjjf4 ,d n deduct x on l9e
#bcb4
-------------------------------------#cj
,claim x on l9e #dcg4 ,6make sure !
correct am.t has be5 )held1 see l9e
#bce & -plete ! *>t = l9e #bce on !
,f$]al ,"w%eet y w f9d 9 ! =ms book4
,if y pd back employ;t 9come1 see
8,repay;t ( sal>y or wages0 "u l9e #bbi4
,if y pd back 9come tax refund 9t]e/1
see 8,refund 9t]e/0 "u l9e #bba4
;,,ei b5efits--,y may h rcvd m b5efits
?an y %d h & alr pd !m back 6,human
,res\rces & ,social ,develop;t ,canada
7,,hrsdc7 or ,m9i/@ere de l',emploi et
de la ,solid>it@e sociale 7,,ess74 ,=
example3
--,,hrsdc or ,,ess may h reduc$ yr
;,,ei b5efits af 4cov]+ ! mistake4
,9 ? case1 yr ,t#d;,e slip w %[
#agg
,l9e #bcb a#cj
only ! net am.t y rcvd1 s y _c
claim a deduc;n4
--,y may h repd ,,hrsdc or ,,ess4
,if s1 box #cj ( yr ,t#d;,e slip w
%[ ! am.t y pd back4 ,9clude ?
am.t on l9e #bcb4 ,? is n ! same z
repay+ a social b5efit z expla9$
at l9e #bce4
,legal fees
,y c deduct yr exp5ses 9 any (! foll[+
situ,ns3
--,y pd fees 79clud+ any relat$
a3.t+ fees7 = advice or assi/.e 9
respond+ 6u :5 we review$ yr
9come1 deduc;ns1 or cr$its =a ye>1
or 9 object+ 6or app1l+ an
assess;t or deci.n "u ! ,9come
,tax ,act1 ! ,unemploy;t ,9sur.e
,act1 ! ,employ;t ,9sur.e ,act1 !
,canada ,p5.n ,plan ,act1 or !
,quebec ,p5.n ,plan4
#agh
,l9e #bcb b#cj
--,y pd fees 6collect 7or e/abli% a
"r to7 a retir+ all[.e or p5.n
b5efit4 ,h["e1 y c only claim up
6! am.t ( retir+ all[.e or p5.n
9come y rcvd 9 ! ye>1 .m9us any "p
( ^! am.ts transf]r$ 6a regi/]$
retire;t sav+s plan or regi/]$
p5.n plan4 ,y c c>ry =w>d1 = up
6sev5 ye>s1 legal fees t y _c
claim 9 ! ye>4
--,y pd fees 6collect 7or e/abli% a
"r to7 sal>y or wages4 ,x is n nec
= y 6be su3ess;l2 h["e1 ! am.t s"\
m/ 2 = sal>y or wages [$4 ,y m/
reduce yr claim 0any am.t aw>d$ 6y
9 respect ( ^? fees1 or any
reimburse;t y rcvd = yr legal
exp5ses4 7,^! fees .m/ 2 deduct$
on l9e #bbi47
.,"u .propos$ .legisl,n1 y c
deduct legal fees y pd 6collect or
e/abli% a "r 6collect o!r am.ts1
s* z wage loss replace;t #agi
,l9e #bcb c#cj
plan b5efits1 : >e 9clud$ z
employ;t 9come4 7,^! fees .m/ 2
deduct$ on l9e #bbi47
--,y 9curr$ c]ta9 fees relat+
6support pay;ts t yr curr5t or =m]
sp\se or -mon-law "pn]1 or !
natural p>5t ( yr *1 w h 6pay4 ,y
._c claim legal fees y 9curr$ 6get
a sep>,n or divorce or 6e/abli%
cu/ody or visit,n >range;ts (a *4
,= m 9=m,n1 get ,guide ,p#ajb1
,support ,pay;ts4
,y h 6.reduce yr claim 0any aw>d or
reimburse;ts y rcvd = ^! exp5ses4 ,if y
>e aw>d$ ! co/ ( yr deducti# legal fees
9 a future ye>1 y w h 69clude t am.t 9
yr 9come = t ye>4
,= details ( o!r legal fees y may 2 a#
6deduct1 get ,9t]pret,n ,bullet9
,,it-#ii1 ,legal & ,a3.t+ ,fees4
#ahj
,o!r deducti# am.ts d#cj
,"h >e "s examples ( o!r am.ts t c 2
deduct$ at l9e #bcb3
--deple;n all[.es 7atta* 6yr pap]
return a -plet$ ,=m ,t#abbi1
,/ate;t ( ,explor,n & ,develop;t
,exp5ses & ,deple;n ,all[.e72
--c]ta9 unus$ ,,rrsp 3tribu;ns y
made af #aiij t 7 refund$ 6y or yr
sp\se or -mon-law "pn] 9 #bjjf
7atta* 6yr pap] return an approv$
,=m ,t#cjab;,a1 ,tax ,deduc;n
,waiv] on ! ,refund ( ,yr ,unus$
,,rrsp ,3tribu;ns1 or ,=m ,t#gdf1
,calculat+ ,yr ,deduc;n = ,refund
( ,unus$ ,,rrsp ,3tribu;ns72 &
--! excess "p (a direct transf] (a
lump-sum pay;t f yr ,,rpp 6an
,,rrsp or regi/]$ retire;t 9come
fund 7,,rrif7 t y )drew & >e
9clud+ on l9e #abi or #acj ( yr
return = #bjjf 7y c use ,=m
,t#ajdc1 ,deduc;n = ,excess
,regi/]$ ,p5.n ,plan #aha
,l9e #bcb e#cj
,transf]s ,y ,)drew ,f an ,,rrsp
or ,,rrif1 6calculate ! deducti#
am.t74
,l9e #bce--,social b5efits
repay;t
,employ;t ,9sur.e 7;,,ei7
b5efits
,y h 6repay "p (! ;,,ei b5efits 7l9e
#aai7 y rcvd 9 #bjjf if "! is an am.t 9
box #ae ( yr ,t#d;,e slip1 ! rate 9 box
#g is .#cj@3p1 &! am.t on l9e #bcd ( yr
return1 )\t 9clud+ any ,univ]sal ,* ,c>e
,b5efit 7l9e #aag71 is m ?an 4#dh1gej4
,-plete ! *>t on yr ,t#d;,e slip
6calculate h[ m* ( yr ;,,ei b5efits y h
6repay4 ,if y al h 6repay ,old ,age
,secur;y 7,,oas7 b5efits y rcvd 7see
next sec;n71 5t] ! ;,,ei b5efits t y h
6repay on l9es #g & #ae (! *>t = l9e
#bce on ! ,f$]al ,"w%eet 9 ! =ms book4
#ahb
,old ,age ,secur;y 7,,oas7 f#cj
b5efits
,y may h 6repay all or a "p ( yr ,,oas
p5.n 7l9e #aac7 or net f$]al supple;ts
7l9e #adf7 if yr net 9come 2f adju/;ts
7l9e #bcd7 is m ?an 4#fb1add4 ,-plete !
*>t = l9e #bce on ! ,f$]al ,"w%eet 9 !
=ms book 6calculate h[ m* y h 6repay1
ev5 if tax 0 )held 0,human ,res\rces &
,social ,develop;t ,canada4
,note
,if y _h an ,,oas repay;t = #bjje1 tax
may h be5 )held f yr mon?ly ,,oas p5.n
= #bjjf4 ,! am.t deduct$ is 9clud$ 9
box #bb ( yr ,t#d;,a7,,oas7 slip =
#bjjf4 ,claim x on l9e #dcg4
,simil>ly1 if y h an ,,oas repay;t =
#bjjf1 tax may 2
-------------------------------------#ca
)held />t+ ) yr ,july #bjjg ,,oas
pay;t4 ,= m details1 3tact u4
#ahc
,l9e #bcf--,net 9come a#ca
,we use ? 9=m,n 6calculate am.ts s* z
! ,canada ,* ,tax ,b5efit1 ! ,,gst/,,hst
cr$it1 ! social b5efits repay;t1 & c]ta9
non-refunda# tax cr$its4
,notes
,make sure y 5t]1 if x applies1 yr
sp\se or -mon-law "pn]'s net 9come 9 !
8,9=m,n ab yr sp\se or -mon-law "pn]0
>ea on page #a ( yr return4 ,5t] ?
am.t ..ev5 if x is .z]o4
,if ! am.t y calculate = l9e #bcf is
negative1 y may h a non-capital loss4
,6f9d \1 use ,=m ,t#a;,a1 ,reque/ =
,loss ,c>ryback4 ,if y h a loss =
#bjjf1 y may want 6c>ry x back 6yr
#bjjc1 #bjjd1 or #bjje return4 ,6d ?1
atta* a -plet$ ,=m ,t#a;,a 6yr pap]
return 7or s5d "o 6u sep>ately74 ,d n
file an am5d$ return =! ye> or ye>s 6:
y want 6apply ! loss4
#ahd
,taxa# 9come b#ca
,l9e #bdd--,canadian ,=ces
p]sonnel & police deduc;n
,5t] ! total (! am.ts %[n 9 box #dc (
all yr ,t#d slips4
,l9e #bdh--,employee home
reloc,n loan deduc;n
,5t] ! total (! am.ts %[n 9 box #cg (
yr ,t#d slips4
,l9e #bdi--,secur;y op;ns
deduc;ns
,5t] ! total (! am.ts %[n 9 boxes #ci
& #da ( yr ,t#d slips4 ,9 a4i;n1 if y
4pos$ ( securities = : y _h previ\sly
def]r$ ! taxa# b5efit 7see 8,secur;y
op;n b5efits0 on page #af71 claim #ej@3p
(! am.t f l9e #d ( ,=m ,t#abab1 ,/ate;t
( ,def]r$ ,secur;y ,op;ns ,b5efits4
#ahe
,l9e #bdi c#ca
,y may 2 a# 6claim a deduc;n = donat+
securities y acquir$ "? yr employ]'s
secur;y op;ns plan4 ,= details1 see
8,gifts ( securities acquir$ "u a
secur;y op;n plan0 9 ,pamphlet ,p#aac1
,gifts & ,9come ,tax4
,l9e #bej--,o!r pay;ts deduc;n
,g5],y1 y c deduct ! am.t f l9e #adg (
yr return4 ,? is ! total (! "w]s' -p5s,n
pay;ts1 social assi/.e pay;ts1 & net
f$]al supple;ts y 5t]$ on l9es #add1
#ade1 & #adf4
,note
,if yr net 9come 2f adju/;ts 7l9e
#bcd7 is m ?an 4#fb1add .& y report$
net f$]al supple;ts on l9e #adf1 y
.may .n 2 5titl$ 6claim ! :ole am.t f
l9e #adg4 ,3tact u 6det]m9e h[ m* y c
deduct4
#ahf
,l9e #bea--,limit$ "pn]%ip d#ca
losses ( o!r ye>s
,if y _h limit$ "pn]%ip losses 9
previ\s ye>s t y h n alr deduct$1 y may
2 a# 6claim "p ( ^! losses ? ye>4 ,=
details1 3tact u4
,y c c>ry =w>d limit$ "pn]%ip losses
9def9itely4 ,if y claim ^! losses1 atta*
6yr pap] return a /ate;t %[+ a br1kd[n (
yr total losses1 ! ye> ( ea* loss1 &!
am.ts deduct$ 9 previ\s ye>s4 ,y _c use
! am.t 9 box #bd ( yr ,t#ejac or
,t#ejac;,a slip = #bjjf on yr return =
#bjjf4
,l9e #beb--,non-capital losses
( o!r ye>s
,9 #bjjf1 5t] ! am.t (! unappli$ non-
capital losses y report$ on yr #aiii
6#bjje returns t y want 6apply 9 #bjjf4
,= tax ye>s 5d+ af ,m>* #bb1 #bjjd & 2f
#ahg
,l9e #beb e#ca
,janu>y #a1 #bjjf1 ! loss c>ry =w>d
p]iod = non-capital losses is #aj ye>s4
,al1 5t] any unappli$ f>m+ & fi%+
losses y report$ on yr #aiif 6#bjje
returns t y want 6apply 9 #bjjf4 ,yr
availa# losses >e %[n on yr ,notice (
,assess;t or ,notice ( ,reassess;t =
#bjje4
,/>t \tl9e
,= non-capital losses 9curr$ 9 tax
ye>s af ,decemb] #ca1 #bjje1 ! loss
c>ry =w>d p]iod has be5 ext5d$ 6#bj
ye>s4
,5d \tl9e
,"! >e re/ric;ns on ! am.t ( c]ta9 f>m
losses t y c deduct ea* ye>4 ,if y h a
f>m+ or fi%+ busi;s1 get ei ,guide
,t#djjc1 ,f>m+ ,9come1 ,,rc#djfj1 ,f>m+
,9come &! ,,cais ,program1 ,,rc#ddjh1
,f>m+ ,9come &! ,,cais ,program
,h>moniz$ ,guide1 or ,t#djjd1 ,fi%+
,9come1 = details4 #ahh
,l9e #beb f#ca
,if y ne$ m 9=m,n on losses1 get
,9t]pret,n ,bullet9 ,,it-#bcb1 ,losses--
,_! ,deductibil;y 9 ! ,loss ,ye> or 9
,o!r ,ye>s4
,l9e #bec--,net capital losses
( o!r ye>s
,)9 c]ta9 limits1 y c deduct yr net
capital losses ( previ\s ye>s t y h n
alr claim$4 ,yr availa# losses >e %[n on
yr ,notice ( ,assess;t or ,notice (
,reassess;t = #bjje4 ,y probably w h
6adju/ any losses y 9curr$ af #aihg & 2f
#bjja4 ,= details1 get ,guide ,t#djcg1
,capital ,ga9s4
-------------------------------------#cb
,l9e #bed--,capital ga9s
deduc;n
,y may 2 a# 6claim a capital ga9s
deduc;n = ga9s r1liz$ on ! 4posi;n (
qualifi$ small busi;s corpor,n %>es &
qualifi$ f>m prop]ty4 #ahi
,l9e #bed a#cb
,/>t \tl9e
,"u propos$ legisl,n1 a capital ga9
result+ f ! 4posi;n ( qualifi$ fi%+
prop]ty af ,may #a1 #bjjf is eligi#
= ? deduc;n4
,5d \tl9e
,= m details on ? deduc;n1 get ,guide
,t#djcg1 ,capital ,ga9s4
,l9e #bee--,nor!rn resid5ts
deduc;ns
,6make yr claim1 use ,=m ,t#bbbb1
,nor!rn ,resid5ts ,deduc;ns4 ,resid5ts
(! ,nor?we/ ,t]ritories1 ,nunavut1 &
,yukon w f9d ? =m 9 _! =ms book4 ,y al c
get a copy f u4 ,=a li/ (! >1s t
qualify1 get ,public,n ,t#djci1 ,nor!rn
,resid5ts ,deduc;ns--,places 9
,prescrib$ ,z"os4
,receipts--,if y >e fil+ a pap]
return1 ..9clude a -plet$ ,=m .,t#bbbb1
b n yr receipts4 ,keep !m 9 case #aij
,l9e #bee b#cb
we ask 6see !m4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts4
,l9e #bef--,a4i;nal deduc;ns
,9 ! space 6! left ( l9e #bef1 specify
! deduc;n y >e claim+4 ,if y h m ?an "o
am.t1 or y want 6expla9 yr deduc;n m
fully1 atta* a note 6yr pap] return4
,9come exempt "u a tax tr1ty
,if y 9clud$ =eign 9come on yr return
7s* z support pay;ts y rcvd f a resid5t
( ano!r c.try & report$ on l9e #abh7 t
is tax-free 9 ,canada 2c (a tax tr1ty1 y
c claim a deduc;n = x4 ,if y d n "k :e!r
any "p (! =eign 9come is tax-free1 3tact
u4
,note
,"u ! ,canada-,u4,s4 tax tr1ty1 y c
claim a deduc;n equal 6#ae@3p (!
,u4,s4 social secur;y b5efits1 #aia
,l9e #bef c#cb
9clud+ ,u4,s4 m$ic>e premiums1 t y
9clud$ 9 yr 9come on l9e #aae4
,v[ ( p]petual pov]ty
,if y h tak5 a v[ ( p]petual pov]ty z
a memb] (a religi\s ord]1 y c deduct !
am.t ( e>n$ 9come & p5.n b5efits t y h
giv5 6! ord]4 ,atta* 6yr pap] return a
lr f yr ord] or yr employ] /at+ t y h
tak5 a v[ ( p]petual pov]ty4 ,= m 9=m,n1
see ,9t]pret,n ,bullet9 ,,it-#hf1 ,v[ (
p]petual pov]ty4
,adult basic $uc,n tui;n
assi/.e
,y may h rcvd 7& 9clud$ 9 yr 9come7
assi/.e 6cov] all or "p (! tui;n fees y
pd = prim>y or second>y s*ool c\rses4
,if s1 y c claim a deduc;n =! am.t (
qualify+ assi/.e %[n 9 box #ba ( yr
,t#d;,e slip4
#aib
,l9e #bef d#cb
,note
,y may h rcvd taxa# tui;n assi/.e %[n
9 box #bj (! ,t#d;,e slip = po/-
second>y level c\rses1 or c\rses t
provide or improve skills 9 an o3up,n4
,if s1 ^! am.ts >e n deduct$ on l9e
#bef1 b may 2 eligi# =! tui;n1 $uc,n1
& textbook am.ts 7see l9e #cbc74
,employees ( prescrib$
9t]n,nal organiz,ns
,if1 9 #bjjf1 y 7 employ$ 0a prescrib$
9t]n,nal organiz,n1 s* z ! ,unit$ ,n,ns1
y c claim a deduc;n = net employ;t 9come
y report f t organiz,n4 ,net employ;t
9come is yr employ;t 9come .m9us !
relat$ employ;t exp5ses t y >e claim+4
#aic
e#cb
#aid
,f$]al tax & cr$its f#cb
7,s*$ule #a7
,if y >e fil+ a pap] return1 atta* a
-plet$ ,s*$ule #a4
,m9imum tax
,m9imum tax limits ! tax advantage y c
rcv 9 a ye> f c]ta9 9c5tives4 ,y h 6pay
m9imum tax if x is m ?an ! f$]al tax y
calculate 9 ! usual mann]4 ,:5 calculat+
yr taxa# 9come = ? tax1 : does n apply
6a p]son :o di$ 9 #bjjf1 y >e all[$ a
basic exempt am.t ( 4#dj1jjj4
,g5],y1 6f9d \ if y h 6pay ? tax1 add
! am.ts 9 sec;n ;,b 2l & #fj@3p (! am.t
on l9e #abg ( yr return4 ,if ! total is
4#dj1jjj or less1 y probably d n h 6pay
m9imum tax4 ,if ! total is m ?an
4#dj1jjj1 y may h 6pay x4
,6.calculate if y h 6pay x1 use ,=m
,t#fia1 ,alt]native ,m9imum ,tax4 ,y al
h 6calculate yr a4i;nal prov9cial or
#aie
,m9imum tax g#cb
t]ritorial tax = m9imum tax purposes
0-plet+ ,=m #dbh4
,2l >e ! mo/ -mon r1sons :y y may h
6pay m9imum tax3
,a4 ,y report$ a taxa# capital ga9 on
l9e #abg4
,b4 ,y claim$ .any (! foll[+3
--a loss 79clud+ yr %>e (a "pn]%ip
loss7 result+ f1 or 9cr1s$ by1
claim+ capital co/ all[.e on r5tal
prop]ties2
--a loss f a limit$ "pn]%ip2
--mo/ c>ry+ *>ges 7l9e #bba7 on
c]ta9 9ve/;ts2
--a loss f res\rce prop]ties result+
f1 or 9cr1s$ by1 claim+ a deple;n
all[.e1
-------------------------------------#cc
explor,n exp5ses1 develop;t
exp5ses1 or ,canadian oil & gas
prop]ty exp5ses2
--a deduc;n on l9e #bdh = an
employee home reloc,n loan2 or
#aif
,m9imum tax a#cc
--a deduc;n on l9e #bdi = secur;y
op;ns4
,c4 ,y claim$ .any (! foll[+ tax
cr$its on ,s*$ule #a3
--a f$]al political 3tribu;n tax
cr$it on l9es #dji & #daj2
--an 9ve/;t tax cr$it on l9e #dab2
--a lab\r-sponsor$ funds tax cr$it
on l9e #dad2 or
--an ov]s1s employ;t tax cr$it on
l9e #dbf4
,example
,paul claim$ a 4#ej1jjj deduc;n 9
#bjjf = c>ry+ *>ges4 ,2c ? deduc;n is
m ?an 4#dj1jjj1 ,paul may h 6pay
m9imum tax4 ,6f9d \1 he %d -plete ,=m
,t#fia1 ,alt]native ,m9imum ,tax4
,tax ,tip
,y may 2 a# 6claim a cr$it ag/ yr
taxes = #bjjf if y pd m9imum tax on
any ( yr returns = #aiii 6#bjje 7see
l9e #dbg74 #aig
b#cc
#aih
,f$]al non-refunda# tax c#cc
cr$its
,^! cr$its reduce yr f$]al tax4 ,h["e1
if ! total ( ^! cr$its is m ?an yr f$]al
tax1 y w n get a refund =! di6];e4 ,if1
af y h r1d ! 9=m,n 9 ? guide1 y ne$ m
details ab claim+ ! am.ts on l9es #cjj
6#cjf1 get ,9t]pret,n ,bullet9
,,it-#eac1 ,p]sonal ,tax ,cr$its4
,newcom]s 6,canada & emigrants
,if y immigrat$ 6or emigrat$ f ,canada
9 #bjjf1 make sure y 5t] ! date ( yr
move 9 ! 8,9=m,n ab yr resid;e0 >ea on
page #a ( yr return4 ,y may h 6reduce yr
claim =! am.ts on l9es #cjj 6#cjf1 #cae
6#cah1 #cbd1 & #cbf4 ,= m details1 get
ei ,pamphlet ,t#djee1 ,newcom]s
6,canada1 or ,guide ,t#djef1 ,emigrants
& ,9come ,tax1 :i*"e applies4
#aii
,am.ts = non-resid5t d#cc
dep5dants
,y may 2 a# 6claim an am.t = c]ta9
dep5dants :o live \tside ,canada if !y
dep5d$ on y = support4
,if ! dep5dants alr h 5 9come or
assi/.e =a r1sona# /&>d ( liv+ 9 ! c.try
9 : !y live1 we d n 3sid] !m 6dep5d on y
= support4 ,al1 we d n 3sid] gifts y s5d
!m 6be support4
,if y >e fil+ a pap] return1 9clude
pro( ( yr pay;t ( support4 ,if y >e fil+
electronic,y1 keep ^! docu;ts 9 case we
ask 6see !m4 ,! pro( ( pay;t has 6%[ yr
"n1 ! am.t1 ! date (! pay;t1 &!
dep5dant's "n & a4ress4 ,if y s5t !
funds 6a gu>dian1 ! gu>dian's "n &
a4ress al h 6appe> on ! pro( ( pay;t4
,l9e #cjj--,basic p]sonal am.t
,claim 4#h1hci4
#bjj
,l9e #cja--,age am.t e#cc
,if y 7 #fe or old] on ,decemb] #ca1
#bjjf1 & yr net 9come 7l9e #bcf ( yr
return7 was3
--4#cj1bgj or less1 5t] 4#e1jff on
l9e #cja2
--m ?an 4#cj1bgj1 b less ?an
4#fd1jdc1 -plete ! *>t = l9e #cja
on ! ,f$]al ,"w%eet 9 ! =ms book
6calculate yr claim2 or
--4#fd1jdc or m1 y _c claim ! age
am.t4
,make sure y 5t] yr date ( bir? 9 !
8,9=m,n ab y0 >ea on page #a ( yr
return4
,tax ,tip
,y may 2 a# 6transf] all or "p ( yr
age am.t 6yr sp\se or -mon-law "pn] or
6claim all or "p ( 8 or h] age am.t4
,see l9e #cbf = details4
#bja
,l9e #cjc--,sp\se or -mon- f#cc
law "pn] am.t
,if1 ..at any "t 9 ! .ye>1 y support$
yr sp\se or -mon-law "pn] 7see ! def9i;n
on page #ac7 & 8 or h] net 9come 7see
next sec;n7 was3
--4#gea or less1 claim 4#g1eje on
l9e #cjc2
--m ?an 4#gea1 b less ?an 4#h1bef1
calculate yr claim at l9e #cjc2 or
--4#h1bef or m1 y _c claim a sp\se
or -mon-law "pn] am.t4
,make sure y 5t] ! 9=m,n 3c]n+ yr
sp\se or -mon-law "pn] 9 ! ,id5tific,n
>ea on page #a ( yr return if y 7 m>ri$
or liv+ -mon-law on ,decemb] #ca1 #bjjf4
,9 c]ta9 situ,ns1 ! net 9come ( yr sp\se
or -mon-law "pn] .m/ 2 9dicat$ ev5 if yr
m>ital /atus has *ang$4 ,see 8,net 9come
( sp\se or -mon-law "pn]0 9 ! next
sec;n4 ,bo? ( y _c claim ? am.t = ea*
o!r =! same ye>4
,if y 7 requir$ 6make support pay;ts
6yr curr5t or =m] sp\se or -mon- #bjb
,l9e #cjc g#cc
law "pn]1 & y 7 sep>at$ = only ."p .(
.#bjjf 2c (a br1kd[n 9 yr rel,n%ip1 y h
a *oice4 ,y c claim ei ! deducti#
support am.ts pd 9 ! ye> 6yr sp\se or
-mon-law "pn] on l9e #bbj or an am.t on
l9e #cjc = yr sp\se or -mon-law "pn]1
:i*"e is bett] = y4 ,if y reconcil$ ) yr
sp\se or -mon-law "pn] 2f ! 5d ( #bjjf1
-------------------------------------#cd
y cd claim an am.t on l9e #cjc1 & any
all[a# am.ts on l9e #cbf4
,net 9come ( sp\se or -mon-law
"pn]
,? is ! am.t on l9e #bcf ( yr sp\se or
-mon-law "pn]'s return1 or ! am.t t x wd
2 if he or %e fil$ a return4
,if y 7 liv+ ) yr sp\se or -mon-law
"pn] on ,decemb] #ca1 #bjjf1 use 8 or h]
net 9come =! :ole ye>4 ,? applies ev5 if
y got m>ri$ or back tgr ) yr sp\se 9
#bjjf1 or y 2came a -mon-law "pn] or
/>t$ 6live ) yr -mon-law "pn] ag #bjc
,l9e #cjc a#cd
7see def9i;n on page #ac74 ,if y sep>at$
9 #bjjf 2c (a br1kd[n 9 yr rel,n%ip1 & 7
n back tgr on ,decemb] #ca1 #bjjf1
reduce yr claim only 0yr sp\se or -mon-
law "pn]'s net 9come 2f ! sep>,n4 ,9 ei
case1 5t]1 9 ! 8,9=m,n ab yr sp\se or
-mon-law "pn]0 >ea on page #a ( yr
return1 ! am.t y use 6calculate yr
claim1 ..ev5 if x is .z]o4
,tax ,tip
,if y _c claim ! am.t on l9e #cjc 7or
y h 6reduce yr claim7 2c ( divid5ds yr
sp\se or -mon-law "pn] rcvd f taxa#
,canadian corpor,ns1 y may 2 a#
6reduce yr tax if y report all ( yr
sp\se or -mon-law "pn]'s divid5ds4
,see l9e #abj = details4
#bjd
,l9e #cje--,am.t = an b#cd
eligi# dep5dant
,y may 2 a# 6claim ? am.t if1 ..at any
"t 9 ! .ye>1 y met .all (! foll[+ 3di;ns
at once3
--y did n h a sp\se or -mon-law "pn]
or1 if y did1 y 7 n liv+ )1
support+1 or 2+ support$ 0t p]son2
--y support$ a dep5dant 9 #bjjf2 &
--y liv$ )! dep5dant 7in mo/ cases 9
,canada7 9 a home t y ma9ta9$4 ,y
_c claim ? am.t =a p]son :o 0 only
visit+ y4
,9 a4i;n1 at ! "t y met ! abv 3di;ns1
! dep5dant al m/ h be5 ei3
--yr p>5t or gr&p>5t 0blood1
m>riage1 -mon-law "pn]%ip1 or
adop;n2 or
--yr *1 gr&*ild1 bro!r1 or si/]
0blood1 m>riage1 -mon-law "pn]%ip1
or adop;n .& ei "u #ah1 or m5t,y
or physic,y 9firm4
#bje
,l9e #cje c#cd
,notes
,yr dep5dant may live away f home :ile
att5d+ s*ool4 ,if ! dep5dant ord9>ily
liv$ ) y :5 n 9 s*ool1 we 3sid] t
dep5dant 6live ) y =! purposes ( ?
cr$it4
,=! purposes ( ? claim1 yr * is n
requir$ 6h liv$ 9 ,canada1 b / m/ h
liv$ ) y4 ,? wd 2 possi#1 = example1
if y 7 a .deem$ .resid5t 7z def9$ "u
;,e & ;,f on page #i7 liv+ 9 ano!r
c.try ) yr *4
..,ev5 if all (! prec$+ 3di;ns h be5
.met1 y _c claim ? am.t if .any (!
foll[+ applies3
--,y >e claim+ a sp\se or -mon-law
"pn] am.t 7l9e #cjc74
--,! p]son = :om y want 6claim ?
am.t is yr -mon-law "pn]4 ,h["e1 y
may 2 a# 6claim ! am.t on l9e
#cjc4
#bjf
,l9e #cje d#cd
--,"s"o else 9 yr h\sehold is mak+ ?
claim4 ,ea* h\sehold is all[$ only
"o claim = ? am.t1 ev5 if "! is m
?an "o dep5dant 9 ! h\sehold4
--,! claim is =a * = :om y 7 requir$
6make support pay;ts = #bjjf4
,h["e1 if y 7 sep>at$ f yr sp\se
or -mon-law "pn] = only ."p .(
.#bjjf due 6a br1kd[n 9 yr
rel,n%ip1 y c / claim an am.t = t
* on l9e #cje 7plus any all[a#
am.ts on l9es #cjf1 #cae1 & #cah7
z l;g z y d n claim any support
am.ts pd 6yr sp\se or -mon-law
"pn] on l9e #bbj4 ,y may claim
:i*"e is bett] = y4
,h[ 6claim
,if yr dep5dant's net 9come 7l9e #bcf
( 8 or h] return1 or ! am.t t x wd 2 if
he or %e fil$ a return7 was3
--4#gea or less1 claim 4#g1eje on
l9e #cje2 #bjg
,l9e #cje e#cd
--m ?an 4#gea1 b less ?an 4#h1bef1
-plete ! *>t = l9e #cje on !
,f$]al ,"w%eet 9 ! =ms book
6calculate yr claim2 or
--4#h1bef or m1 y _c claim ? am.t4
,-plete ! appropriate "p ( .,s*$ule
.#e1 & atta* x 6yr pap] return4
,notes
,y _c split ? am.t ) ano!r p]son4
,once y claim ? am.t =a dep5dant1 no
"o else c claim ? am.t or an am.t on
l9e #cjf = t dep5dant4
,if y & ano!r p]son bo? c claim ? am.t
=! same dep5dant 7s* z %>$ cu/ody (a
*7 b _c agree :o w claim ! am.t1 nei (
y is all[$ 6claim x4
,tax ,tip
,if ! dep5dant is 9firm1 see ,guide
,,rc#djfd1 ,m$ical & ,4abil;y-,relat$
,9=m,n1 = details ab di6]5t am.ts y
may 2 a# 6claim4 #bjh
,l9e #cjf--,am.t = 9firm f#cd
dep5dants age #ah or old]
,y c claim an am.t up 6a maximum (
4#c1icc = ea* ( yr or yr sp\se or -mon-
law "pn]'s dep5d5t * or gr&*ild only if
t * or gr&*ild 0 ..m5t,y or physic,y
.9firm & 0 ..born 9 #aihh or .e>li]4
,y al c claim an am.t = m ?an "o p]son
z l;g z ea* "o meets .all (! foll[+
3di;ns4 ,! p]son m/ h be53
-------------------------------------#ce
--yr or yr sp\se or -mon-law "pn]'s
p>5t1 gr&p>5t1 bro!r1 si/]1 aunt1
uncle1 niece1 or nephew2
--born 9 #aihh or e>li]2
--m5t,y or physic,y 9firm2
--dep5d5t on y1 .or on y & o!rs1 =
support2 &
--a resid5t ( ,canada at any "t 9 !
ye>4 ,y _c claim ? am.t =a p]son
:o 0 only visit+ y4
#bji
,l9e #cjf a#ce
,notes
,a p>5t 9cludes "s"o on :om y 7
-pletely dep5d5t & :o _h cu/ody &
3trol ( y :5 y 7 "u #ai ye>s ( age4
,a * c 9clude "s"o old] ?an y :o has
2come dep5d5t on y4
,if1 =a "picul> dep5dant1 ..any"o o!r
?an .y is claim+ an am.t on l9e #cje1 or
.any"o 7.9clud+ .y7 c claim an am.t on
l9e #cae1 y _c claim an am.t on l9e #cjf
= t dep5dant4 ,if y >e claim+ an am.t on
l9e #cje =a dep5dant :o is 9firm & age
#ah or old]1 y al may 2 a# 6claim a "p
(! am.t on l9e #cjf = t dep5dant4
,y c claim an am.t only if !
dep5dant's net 9come 7l9e #bcf ( 8 or h]
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#i1eac4
,if y 7 requir$ 6make support pay;ts =
t *1 y _c claim an am.t on l9e #cjf = t
*4 ,h["e1 if y 7 sep>at$ f yr sp\se or
-mon-law "pn] = only ."p .( #baj
,l9e #cjf b#ce
.#bjjf due 6a br1kd[n 9 yr rel,n%ip1 y c
/ claim an am.t = t * on l9e #cjf 7plus
any all[a# am.ts on l9es #cje & #cah7 z
l;g z y d n claim any support am.ts pd
6yr sp\se or -mon-law "pn] on l9e #bbj4
,y may claim :i*"e is bett] = y4
,h[ 6claim
,= ea* ( yr dep5dants1 calculate 8 or
h] net 9come 7l9e #bcf ( 8 or h] return1
or ! am.t t x wd 2 if he or %e fil$ a
return74 ,-plete ! *>t = l9e #cjf on !
,f$]al ,"w%eet 9 ! =ms book 6calculate
yr claim4
,-plete ! appropriate "p ( ,s*$ule #e1
& atta* x 6yr pap] return4 ,y al %d h a
sign$ /ate;t f a m$ical doctor t gives !
nature1 -m;e;t1 & dur,n (! dep5dant's
9firm;y4 ,keep ! /ate;t 9 case we ask
6see x4
,claims made 0m ?an "o p]son--,if y &
ano!r p]son support ! same dep5dant1 y c
split ! claim = t dep5dant4 #baa
,l9e #cjf c#ce
,h["e1 ! total ( yr claim &! o!r p]son's
claim _c 2 m ?an ! maximum am.t all[$ =
t dep5dant4
,tax ,tip
,see ,guide ,,rc#djfd1 ,m$ical &
,4abil;y-,relat$ ,9=m,n1 = details ab
di6]5t am.ts y may 2 a# 6claim4
,l9e #cjh--,,cpp or ,,qpp
3tribu;ns "? employ;t
,claim1 9 doll>s & c5ts1 ! total (!
,canada ,p5.n ,plan 7,,cpp7 or ,quebec
,p5.n ,plan 7,,qpp7 3tribu;ns %[n 9
boxes #af & #ag ( yr ,t#d slips4 ,d .n
5t] m ?an 4#a1iaj.gj4
,if y 3tribut$ 6! ,,qpp 9 #bjjf b liv$
..\tside ,quebec on ,decemb] #ca1
.#bjjf1 tr1t ^? 3tribu;ns z if y made !m
6! ,,cpp4 ,atta* 6yr pap] return !
,,rl-#a slip yr employ] s5t y4
,if y 3tribut$ m ?an 4#a1iaj.gj1 5t] !
excess am.t on l9e #ddh ( yr #bab
,l9e #cjh d#ce
return4 ,we w refund ? ov]pay;t 6y1 or
use x 6reduce yr bal.e [+4 ,h["e1 if y 7
a resid5t ( ..,quebec on ,decemb] #ca1
.#bjjf1 & 3tribut$ m ?an 4#a1iaj.gj1
claim ! ov]pay;t on yr prov9cial 9come
tax return = ,quebec4
,y may h an ov]pay;t1 ev5 if y
3tribut$ 4#a1iaj.gj or less4 ,= example3
--,in #bjjf1 y may h be5 a ,,cpp
"picipant & ei turn$ #ah or #gj1
or rcvd a ,,cpp retire;t or
4abil;y p5.n4
--,in #bjjf1 y may h be5 a ,,qpp
"picipant & ei turn$ #ah or rcvd a
,,qpp 4abil;y p5.n4
--,f all yr ,t#d slips = #bjjf1 !
total ( am.ts 9 box #ad may 2 m
?an ! total ( am.ts 9 box #bf4 ,if
box #bf ( "o (! slips is blank1
use ! am.t 9 box #ad4
,y c calculate yr ov]pay;t1 if any1
us+ ,=m ,t#bbjd1 ,employee ,ov]pay;t (
#bac
,l9e #cjh e#ce
#bjjf ,canada ,p5.n ,plan ,3tribu;ns &
#bjjf ,employ;t ,9sur.e ,premiums4
,reque/ = refund ( ,,cpp
3tribu;ns
,"u ! ,canada ,p5.n ,plan ,act1 a
reque/ =a refund ( ,,cpp ov]-3tribu;ns
m/ 2 made )9 f\r ye>s af ! 5d (! ye> = :
! reque/ is 2+ made4
,mak+ a4i;nal ,,cpp 3tribu;ns
,y may n h 3tribut$ 6! ,,cpp = c]ta9
9come y e>n$ "? employ;t1 or y may h
3tribut$ less ?an y 7 requir$4 ,? c
happ5 if .any (! foll[+ applies3
--,y _h m ?an "o employ] 9 #bjjf4
--,y _h 9come1 s* z tips1 f : yr
employ] did n h 6)hold 3tribu;ns4
--,y 7 9 a type ( employ;t t 0 n
cov]$ "u ,,cpp rules1 s* z casual
employ;t4
#bad
,l9e #cjh f#ce
,g5],y1 if ! total ( yr ,,cpp & ,,qpp
3tribu;ns "? employ;t1 z %[n 9 boxes #af
& #ag ( yr ,t#d slips1 is less ?an
4#a1iaj.gj1 y c 3tribute #i.i@3p on any
"p (! 9come on : y h n alr made
3tribu;ns4 ,! maximum 9come = #bjjf = :
y c 3tribute 6! ,,cpp is 4#db1ajj4 ,mak+
a4i;nal 3tribu;ns may 9cr1se ! p5.n y
rcv lat]4
-------------------------------------#cf
,6make a4i;nal ,,cpp 3tribu;ns =
#bjjf1 -plete ,s*$ule #h 6calculate !
am.t (! a4i;nal 3tribu;ns & claim !
appropriate am.ts at l9es #bbb & #caj4
,al1 -plete ,=m ,,cpt#bj1 ,elec;n 6,pay
,canada ,p5.n ,plan ,3tribu;ns1 & atta*
a copy ( ,s*$ule #h & =m ,,cpt#bj 6yr
pap] return1 or s5d x 6u sep>ately on or
2f ,june #ae1 #bjjh4 ,? =m li/s ! eligi#
employ;t 9come on : y c make a4i;nal
,,cpp 3tribu;ns4
,tax-exempt employ;t 9come e>n$ 0a
regi/]$ ,9dian--,if y >e a regi/]$
,9dian ) tax-exempt employ;t #bae
,l9e #cjh a#cf
9come1 & "! is no am.t 9 box #af ( yr
,t#d slip1 y may al 2 a# 63tribute 6!
,,cpp on ? 9come4
,l9e #caj--,,cpp or ,,qpp
3tribu;ns on self-employ;t &
o!r e>n+s
,claim1 9 doll>s & c5ts1 ! same am.t y
claim$ on l9e #bbb ( yr return4
,l9e #cab--,employ;t ,9sur.e
premiums
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 claim1 9 doll>s &
c5ts1 ! total (! am.t %[n 9 box #ah (
all yr ,t#d slips4 ,if y 3tribut$ 6a
prov9cial p>5tal 9sur.e plan 7,,ppip7 9
#bjjf1 al 9clude ! total (! am.t %[n 9
box #ee ( all yr ,t#d slips on ? l9e4
,atta* 6yr pap] return ! ,,rl-#a slip yr
employ] s5t y4 ,d n 5t] m ?an 4#gbi.cj4
#baf
,l9e #cab b#cf
,if y 3tribut$ m ?an 4#gbi.cj1 5t]1 9
doll>s & c5ts1 ! excess am.t on l9e #dej
( yr return4 ,we w refund ? ov]pay;t 6y1
or use x 6reduce yr bal.e [+4
,/>t \tl9e
,"u propos$ *anges1 if y .7 a resid5t
( ..,quebec on ,decemb] #ca1 .#bjjf
& "w$ .only 9 ,quebec dur+ ! ye>1
claim1 9 doll>s & c5ts1 ! total (!
am.t %[n 9 box #ah ( all yr ,t#d
slips4 ,d n 5t] m ?an 4#eif.gj4 ,if
y 3tribut$ m ?an 4#eif.gj1 5t]1 9
doll>s & c5ts1 ! excess am.t on l9e
#dej ( yr return4 ,we w refund ?
ov]pay;t 6y1 or use x 6reduce yr
bal.e4
,if1 dur+ ! ye>1 y "w$ .\tside
.,quebec & yr employ;t 9come is m
?an 4#b1jjj1 y .m/ -plete ,s*$ule
#aj & atta* x 6yr pap] return4
,claim1 on ? l9e1 9 doll>s & c5ts1 !
am.t ( yr ,employ;t ,9sur.e premiums
#bag
,l9e #cab c#cf
f l9e #h or l9e #i 7:i*"e is less7 (
,s*$ule #aj4
,5d \tl9e
,9sura# e>n+s
,? is ! total ( all e>n+s on : y pay
,employ;t ,9sur.e premiums4 ,^! am.ts >e
%[n 9 box #bd ( yr ,t#d slips = #bjjf
7or box #ad if box #bd is blank74
,y may h an ov]pay;t ( yr premiums ev5
if ! total is 4#gbi.cj or less or
4#eif.gj or less if y 7 a resid5t (
,quebec4 ,? c happ5 :5 yr 9sura# e>n+s
>e less ?an ! total ( all am.ts 9 box
#ad ( all yr ,t#d slips4 ,y c calculate
yr ov]pay;t1 if any1 us+ ,=m ,t#bbjd1
,employee ,ov]pay;t ( #bjjf ,canada
,p5.n ,plan ,3tribu;ns & #bjjf ,employ;t
,9sur.e ,premiums4 ,if y 7 a resid5t (
,quebec & _h 6-plete ,s*$ule #aj1 d .n
use ,=m ,t#bbjd4 ,y w calculate !
ov]pay;t on ,s*$ule #aj4
#bah
,l9e #cab d#cf
,if yr 9sura# e>n+s >e 4#b1jjj or
less1 we w refund all ( yr premiums 6y
or use !m 6reduce yr bal.e [+4 ,9 ?
case1 d n 5t] any premiums on ? l9e4
,9/1d1 5t] ! total on l9e #dej4
,reque/ = refund ( ;,,ei
3tribu;ns
,y may h an ov]pay;t if yr 9sura#
e>n+s >e m ?an 4#b1jjj & less ?an
4#b1jcg4 ,y c calculate yr ov]pay;t1 if
any1 us+ ,=m ,t#bbjd4 ,"u ! ,employ;t
,9sur.e ,act1 a reque/ =a refund ( ;,,ei
ov]-3tribu;ns m/ 2 made )9 ?ree ye>s af
! 5d (! ye> = : ! reque/ is 2+ made4
#bai
,l9e #cge e#cf
,/>t \tl9e
,l9e #cge--,prov9cial ,p>5tal
,9sur.e ,plan 7,,ppip7
premiums pd
,"u propos$ *anges1 if y 7 a resid5t (
.,quebec on ,decemb] #ca1 #bjjf1 &
"w$ 9 ,quebec dur+ ! ye>1 claim1 9
doll>s & c5ts1 ! total (! am.t %[n 9
box #ee ( yr ,t#d slips4 ,! maximum
y c claim is 4#bcg.ab4 ,any ov]pay;t
is claim$ on yr prov9cial 9come tax
return = ,quebec4
,5d \tl9e
,/>t \tl9e
,l9e #cgf--,,ppip premiums
paya# on employ;t 9come
,"u propos$ *anges1 if y 7 a resid5t (
.,quebec on ,decemb] #ca1 #bjjf1
5t]1 9 doll>s & c5ts1 ! am.t #bbj
,l9e #cgf f#cf
f l9e #f ( ,s*$ule #aj if ! foll[+
two 3di;ns apply3
--yr employ;t 9come 79clud+ employ;t
9come f \tside ,canada7 is m ?an
4#b1jjj2 &
--"o ( yr ,t#d slips has a prov9ce (
employ;t .o!r .?an ,quebec 9 box
#aj4
,! maximum am.t y c claim is 4#bcg.ab4
,5d \tl9e
,/>t \tl9e
,l9e #cgh--,,ppip premiums
paya# on self-employ;t 9come
,"u propos$ *anges1 if y 7 a resid5t (
.,quebec on ,decemb] #ca1 #bjjf1
claim1 9 doll>s & c5ts1 ! am.t f l9e
#ba ( ,s*$ule #aj4 ,! maximum am.t y
c claim is 4#bcg.ab4
,5d \tl9e
#bba
,l9e #cfc g#cf
,/>t \tl9e
,l9e #cfc--,canada employ;t
am.t
,"u propos$ legisl,n1 employees >e
eligi# 6claim an employ;t am.t4
,claim ! .less] (3
--4#bej2 &
--! total (! employ;t 9come y
report$ on l9e #aja & l9e #ajd (
yr return4
,5d \tl9e
-------------------------------------#cg
,/>t \tl9e
,l9e #cfd--,public transit
passes am.t
,"u propos$ legisl,n1 = transit .af
,june #cj1 #bjjf1 y c claim ! co/ (
mon?ly public transit passes or
passes ( l;g] dur,n1 s* z an annual
pass4 ,public transit 9cludes #bbb
,l9e #cfd a#cg
transit 0local bus1 /reetc>1 subway1
-mut] tra9 or bus1 & local f]ry4
,only y or yr sp\se or -mon-law "pn]
may claim ! co/ ( transit passes 76!
ext5t t ^! am.ts h n alr be5 claim$7
=3
--y2
--yr sp\se or -mon-law "pn]2 &
--yr or yr sp\se or -mon-law "pn]'s
dep5d5t *n t >e "u #ai ye>s ( age4
,receipts--,if y >e fil+ a pap]
return1 d n 9clude yr receipts &
passes1 b keep !m 9 case we ask 6see
!m4 ,if y >e fil+ electronic,y1 keep
all ( yr docu;ts4
,5d \tl9e
,l9e #cac--,adop;n exp5ses
,y c claim a cr$it = eligi# adop;n
exp5ses relat$ 6! adop;n (a * :o is "u
#ah4 ,! .maximum .claim = ea* * is
4#aj1bbj4
#bbc
,l9e #cac b#cg
,! claim = eligi# exp5ses may 2 split
2t two adoptive p>5ts z l;g z ! -b9$
total claim is n m ?an ! am.t 2f !
split4
,p>5ts c claim ^! 9curr$ exp5ses 9 !
tax ye> t 9cludes ! 5d (! adop;n p]iod 9
respect (! *4 ,! adop;n p]iod3
--2g9s at ! e>li] (! "t t ! eligi#
*'s adop;n file is op5$ )a
prov9cial or t]ritorial m9i/ry
responsi# = adop;n 7or ) an adop;n
ag5cy lic5s$ 0a prov9cial or
t]ritorial gov]n;t7 &! "t1 if any1
t an applic,n relat$ 6! adop;n is
made 6a ,canadian c\rt2 &
--5ds at ! lat] (! "t an adop;n ord]
is issu$ by1 or recogniz$ by1 a
gov]n;t 9 ,canada 9 respect ( t *1
&! "t t ! * f/ 2g9s 6reside
p]man5tly ) y4
#bbd
,eligi# adop;n exp5ses c#cg
,eligi# adop;n exp5ses t y c claim >e3
--fees pd 6an adop;n ag5cy lic5s$ 0a
prov9cial or t]ritorial gov]n;t
7an 8adop;n ag5cy072
--c\rt co/s & legal & adm9i/rative
exp5ses relat$ 6an adop;n ord] 9
respect ( t *2
--r1sona# & nec travel & liv+
exp5ses (! * &! adoptive p>5ts2
--docu;t transl,n fees2
--m&atory fees pd 6a =eign 9/itu;n2
--m&atory exp5ses pd 9 respect (!
immigr,n ( t *2 &
--any o!r r1sona# exp5ses requir$ 0a
prov9cial or t]ritorial gov]n;t or
an adop;n ag5cy4
,reimburse;t ( an eligi# exp5se--,y m/
reduce yr eligi# exp5ses 0any
reimburse;ts or o!r =ms ( assi/.e t y
rcvd4
,receipts--,if y >e fil+ a pap]
return1 d n 9clude yr receipts1 b keep
!m 9 case we ask 6see !m4 ,if y #bbe
,l9e #cac d#cg
>e fil+ electronic,y1 keep all ( yr
docu;ts4
,l9e #cad--,p5.n 9come am.t
,/>t \tl9e
,previ\sly1 y 7 a# 6claim a cr$it on !
f/ 4#a1jjj ( eligi# p5.n or annu;y
9come report$ on l9e #aae or l9e
#abi ( yr return4 ,"u propos$
legisl,n1 ! maximum am.t ( eligi#
p5.n 9come t c 2 us$ 6calculate !
cr$it is 9cr1s$ 64#b1jjj4
,5d \tl9e
,make sure y h report$ yr p5.n or
annu;y 9come correctly4 ,-plete ! *>t =
l9e #cad on ! ,f$]al ,"w%eet 9 ! =ms
book 6calculate yr claim4
,notes
,only p5.n or annu;y 9come y report on
l9es #aae or #abi qualifies =! p5.n
9come am.t4 #bbf
,l9e #cad e#cg
,am.ts s* z ,old ,age ,secur;y
b5efits1 ,canada ,p5.n ,plan b5efits1
,quebec ,p5.n ,plan b5efits1
,saskat*ewan ,p5.n ,plan pay;ts1 d1?
b5efits1 retir+ all[.es1 excess am.ts
f a ,,rrif transf]r$ 6an ,,rrsp1 ano!r
,,rrif or annu;y1 & am.ts 9 boxes #ah1
#bj1 #bb1 #bf1 #bh1 & #cd ( yr
,t#d;,,rsp slip d .n qualify4
,tax ,tip
,y may 2 a# 6transf] all or "p ( yr
p5.n 9come am.t 6yr sp\se or -mon-law
"pn] or 6claim all or "p ( 8 or h]
p5.n 9come am.t4 ,see l9e #cbf =
details4
,l9e #cae--,c>egiv] am.t
,if1 at any "t 9 #bjjf1 y 7ei al"o or
) ano!r p]son7 ma9ta9$ a dwell+ ": y &a
dep5dant liv$1 y may 2 a# 6claim a
maximum am.t ( 4#c1icc4 ,! dep5dant m/ h
be5 "o (! foll[+ 9dividuals3 #bbg
,l9e #cae f#cg
--yr or yr sp\se or -mon-law "pn]'s
* or gr&*ild2 or
--yr or yr sp\se or -mon-law "pn]'s
bro!r1 si/]1 niece1 nephew1 aunt1
uncle1 p>5t1 or gr&p>5t :o 0
resid5t 9 ,canada4 ,y _c claim ?
am.t =a p]son :o 0 only visit+ y4
,9 a4i;n1 y c claim an am.t = m ?an "o
dep5dant z l;g z ea* "o meets .all (!
foll[+ 3di;ns4 ,! p]son m/ h3
--be5 #ah or ov] at ! "t he or %e
liv$ ) y2
--_h a net 9come 7l9e #bcf ( 8 or h]
return1 or :at l9e #bcf wd 2 if he
or %e fil$ a return7 ( less ?an
4#ag1cfc2 &
--be5 dep5d5t on y due 6m5tal or
physical 9firm;y or1 if he or %e
is yr or yr sp\se or -mon-law
"pn]'s p>5t or gr&p>5t1 born 9
#aida or e>li]4
-------------------------------------#ch
,if y 7 requir$ 6make support pay;ts
=a *1 y _c claim an am.t on l9e #bbh
,l9e #cae a#ch
#cae = t *4 ,h["e1 if y 7 sep>at$ f yr
sp\se or -mon-law "pn] = only ."p .(
.#bjjf due 6a br1kd[n 9 yr rel,n%ip1 y c
/ claim an am.t = t * on l9e #cae 7plus
any all[a# am.ts on l9es #cje & #cah7 z
l;g z y d n claim any support am.ts pd
6yr sp\se or -mon-law "pn] on l9e #bbj4
,y may claim :i*"e is bett] = y4
,-plete ! *>t = l9e #cae on ! ,f$]al
,"w%eet 9 ! =ms book 6calculate yr
claim4 ,-plete ! appropriate "p (
,s*$ule #e1 & atta* x 6yr pap] return4
,claims made 0m ?an "o p]son--,if y &
ano!r p]son support ! same dep5dant1 y c
split ! claim = t dep5dant4 ,h["e1 !
total ( yr claim &! o!r p]son's claim _c
2 m ?an ! maximum am.t all[$ = t
dep5dant4
,if .any"o 7.9clud+ .y7 c claim ? am.t
=a dep5dant1 no "o c claim an am.t on
l9e #cjf = t dep5dant4 ,if ..any"o o!r
?an .y claims an am.t on l9e #cje =a
dep5dant1 y _c claim an am.t on l9e #cae
= t dep5dant4 ,see ,guide #bbi
,l9e #cae b#ch
,,rc#djfd1 ,m$ical & ,4abil;y-,relat$
,9=m,n1 = details ab di6]5t am.ts y may
2 a# 6claim4
,l9e #caf--,4abil;y am.t 7=
self7
,6claim ? am.t1 y m/ h a sev]e &
prol;g$ impair;t 9 physical or m5tal
func;ns dur+ #bjjf4 ,an impair;t is
prol;g$ if x has la/$1 or is expect$
6la/1 =a 3t9u\s p]iod ( at l1/ #ab
mon?s4 ,y c claim .4#f1gda if a qualifi$
practi;n] c]tifies t ."o (! foll[+
3di;ns applies3
,a4 ,y >e .bl1 ev5 )! use (
corrective l5ses or m$ic,n4
,b4 ,y >e .m>k$ly .re/rict$ 9 a
basic activ;y ( daily liv+4
,m>k$ly re/rict$ m1ns t all or
sub/anti,y all ! "t1 y >e una#1 or
x takes y an 9ord9ate am.t ( "t1
6d at l1/ "o (! basic activities (
daily liv+1 ev5 ) !rapy #bcj
,l9e #caf c#ch
7o!r ?an life-su/a9+ !rapy1 see
3di;n ;,c71 ! use ( appropriate
devices1 & m$ic,n4 ,! ..basic
activities ( daily .liv+ >e sp1k+1
he>+1 walk+1 elim9,n 7b[el or
bla4] func;ns71 fe$+ 7: does n
9clude prep>+ food due 6diet>y
re/ric;ns1 or obta9+ food71 dress+
7: does n 9clude obta9+ clo?+71 &
m5tal func;ns nec = "ey"d life4
,c4 ,y require .life-su/a9+ .!rapy
6support a vital func;n1 s* z
clapp+ !rapy 6help 9 br1?+ or
kidney dialysis 6filt] yr blood4
,? !rapy m/ h be5 requir$ at l1/
#c "ts p] week at an av]age ( at
l1/ #ad total h\rs p] week4 ,"t
sp5t on !rapy m/ 2 "t t is d$icat$
6! !rapy1 & takes y away f normal
"ey"d activities4
,qualify+ !rapy does n 9clude
activities s* z foll[+ a diet>y
re/ric;n or regime1 #bca
,l9e #caf d#ch
ex]cis+1 travel+ 6rcv ! !rapy1
att5d+ m$ical appo9t;ts 7o!r ?an
appo9t;ts ": ! !rapy is rcvd71
%opp+ = m$ic,n1 or recup]at+ af
!rapy4
,": ! !rapy has be5 det]m9$
6require a regul> dosage ( m$ic,n
t ne$s 6be adju/$ on a daily
basis1 ! activities directly
9volv$ 9 det]m9+ ! appropriate
dosage >e 3sid]$ "p (! !rapy4
,9 ! case (a * :o is una# 6p]=m !
activities relat$ 6! !rapy z a
result ( 8 or h] age1 ! "t sp5t 0!
*'s prim>y c>egiv]s p]=m+ &
sup]vis+ ^! activities is "t
d$icat$ 6! !rapy4 ,= example1 *n
:o require 9sul9 !rapy 6tr1t ,type
#a diabetes & :o _c 9dep5d5tly
adju/ ! 9sul9 dosage may n[
qualify 7= #bjje & subsequ5t ye>s
only74 #bcb
,l9e #caf e#ch
,d4 ,y d n meet ! crit]ia 9 ;,b1 b
yr abil;y 6p]=m m ?an "o basic
activ;y ( daily liv+ is
significantly re/rict$1 &!
.cumulative e6ect ( yr re/ric;ns
is equival5t 6a m>k$ re/ric;n 7see
def9i;n 9 ;,b7 9 "o basic activ;y
( daily liv+4 ,! significant
re/ric;ns m/ 2 pres5t tgr1 all or
sub/anti,y all ! "t4 ,vi.n may 2
9clud$ 9 -b9,n )! basic activities
( daily liv+4
,! 3di;ns describ$ 9 ;,a1 ;,b1 ;,c1 or
;,d m/ 2 c]tifi$ on ,=m ,t#bbja1
,4abil;y ,tax ,cr$it ,c]tificate1 0a
qualifi$ practi;n]4 ,ref] 6,=m ,t#bbja
6det]m9e : qualifi$ practi;n] may c]tify
yr impair;t4
,note
,if y rcv a 4abil;y b5efit 7s* z ,,cpp
or ,,qpp 4abil;y b5efits71 x does .n
.necess>ily m1n t y >e eligi# 6claim ?
am.t4 #bcc
,supple;t = p]sons "u #ah f#ch
,if y qualify =! 4abil;y am.t & y 7 "u
#ah at ! 5d (! ye>1 y c claim up 6an
a4i;nal 4#c1icc4 ,h["e1 ? supple;t may 2
reduc$ if1 9 #bjjf1 "s"o claim$ * c>e
exp5ses 7at l9e #bad7 or att5dant c>e
exp5ses 7z a m$ical exp5se on l9e #ccj
or #cca7 = y4 ,x w al 2 reduc$ if y
claim$ att5dant c>e exp5ses on l9e #bae
or #ccj = yrf4
,h[ 6claim
--,if ? is a new applic,n = ? am.t1 y
h 6submit a -plet$ 7.9clud+ .,"p
.;,a7 & c]tifi$ ,=m ,t#bbja1
,4abil;y ,tax ,cr$it ,c]tificate1 or
yr claim w 2 delay$4 ,we w review yr
claim .2f we assess yr return
6det]m9e if y qualify4
--,if y qualifi$ = ? am.t = #bjje & y
/ meet ! eligibil;y require;ts 9
#bjjf1 y c claim ? am.t )\t s5d+ u a
new ,=m ,t#bbja4 ,h["e1 y h #bcd
,l9e #caf g#ch
6s5d u "o if we ask y 6d s1 s* z1 :5
yr previ\s p]iod ( approval has 5d$
9 #bjje4
--,if y 7 .#ah .or .ov] at ! 5d (!
ye>1 claim .4#f1gda4 ,o!rwise1
-plete ! *>t = l9e #caf on !
-------------------------------------#ci
,f$]al ,"w%eet 9 ! =ms book
6calculate yr claim4
,= m 9=m,n1 9clud+ details ab di6]5t
am.ts y may 2 a# 6claim1 get ,guide
,,rc#djfd1 ,m$ical & ,4abil;y-,relat$
,9=m,n4 ,? guide al 3ta9s ,=m ,t#bbja4
,tax ,tips
,y may 2 a# 6transf] all or "p ( yr
4abil;y am.t 7&1 if x applies1 !
supple;t7 6yr sp\se or -mon-law "pn]
7:o wd claim x on l9e #cbf7 or 6ano!r
support+ p]son 7:o wd claim x on l9e
#cah74
,y may 2 a# 6claim all or "p (!
4abil;y am.t 7&1 if x applies1 #bce
,l9e #caf a#ci
! supple;t7 transf]r$ f yr sp\se or
-mon-law "pn] on l9e #cbf or f ano!r
dep5dant on l9e #cah4
,l9e #cah--,4abil;y am.t
transf]r$ f a dep5dant
,y may 2 a# 6claim all or "p ( yr
dep5dant's 4abil;y am.t 7l9e #caf7 if he
or %e 0 resid5t 9 ,canada at any "t 9
#bjjf & 0 dep5d5t on y = all or "s (!
basic necessities ( life 7food1 %elt]1
or clo?+74
,9 a4i;n1 ."o (! foll[+ situ,ns has
6apply3
--,y claim$ an am.t on l9e #cje = t
dep5dant1 or y cd h if y did n h a
sp\se or -mon-law "pn] & if !
dep5dant did n h any 9come4
--,! dep5dant 0 yr or yr sp\se or
-mon-law "pn]'s p>5t1 gr&p>5t1 *1
gr&*ild1 bro!r1 si/]1 aunt1 uncle1
niece1 or nephew1 & y claim$ an
am.t on l9e #cjf or #cae = #bcf
,l9e #cah b#ci
t dep5dant1 or y cd h if he or %e
_h no 9come & _h be5 #ah ye>s (
age or old] 9 #bjjf4
,if y >e requir$ 6make support pay;ts
= yr *1 y ._c claim a transf] ( t *'s
4abil;y am.t4 ,h["e1 if y 7 sep>at$ f yr
sp\se or -mon-law "pn] = only ."p .(
.#bjjf due 6a br1kd[n 9 yr rel,n%ip1 y c
/ claim an am.t = t * on l9e #cah 7plus
any all[a# am.ts on l9es #cje1 #cjf1 &
#cae7 z l;g z y d n claim any support
am.ts pd 6yr sp\se or -mon-law "pn] on
l9e #bbj4 ,y may claim :i*"e is bett] =
y4
,notes
,y ._c claim ? cr$it if ! sp\se or
-mon-law "pn] (! p]son )a 4abil;y is
alr claim+ ! 4abil;y am.t or any o!r
non-refunda# tax cr$it 7o!r ?an m$ical
exp5ses7 =! p]son )a 4abil;y4
,if y >e splitt+ ? claim ) ano!r
9dividual1 atta* a note 6yr #bcg
,l9e #cah c#ci
pap] return 9clud+ ! "n & social
9sur.e numb] (! o!r 9dividual :o is
mak+ ? claim4 ,! total claim$ = t
dep5dant _c 2 m ?an ! maximum am.t
all[$ = t dep5dant4
,if y or any"o else pd = an att5dant1
or = c>e 9 an e/abli%;t1 special rules
may apply4 ,= m 9=m,n1 get ,guide
,,rc#djfd1 ,m$ical & ,4abil;y-,relat$
,9=m,n4
,h[ 6claim
--,if ? is a new applic,n =! 4abil;y
am.t1 y h 6submit a -plet$ & c]tifi$
,=m ,t#bbja1 ,4abil;y ,tax ,cr$it
,c]tificate4 ,we w review yr claim
.2f we assess yr return 6det]m9e if
yr dep5dant qualifies4
--,if yr dep5dant qualifi$ =! 4abil;y
am.t = #bjje & / met ! eligibil;y
require;ts 9 #bjjf1 y c claim ? am.t
)\t s5d+ u a new ,=m ,t#bbja4 #bch
,l9e #cah d#ci
,h["e1 y h 6s5d u "o if ! previ\s
p]iod ( approval 5d$ 2f #bjjf or we
ask y 6d s4 ,if y >e n atta*+ a ,=m
,t#bbja =a dep5dant1 atta* 6yr pap]
return a note /at+ ! dep5dant's "n1
social 9sur.e numb]1 & rel,n%ip 6y4
--,if yr dep5dant 0 "u #ah at ! 5d (!
ye>1 f/ -plete ! *>t = l9e #caf on !
,f$]al ,"w%eet 9 ! =ms book
6calculate ! supple;t t dep5dant may
2 a# 6claim4
--,complete ! *>t = l9e #cah on !
,f$]al ,"w%eet 9 ! =ms book
6calculate yr claim = ea* dep5dant4
,tax ,tip
,if y c claim ? am.t1 y al may 2 a#
6claim an am.t on l9e #cae =! same
dep5dant4 ,see ,guide ,,rc#djfd1
,m$ical & ,4abil;y-,relat$ ,9=m,n1 =
details ab di6]5t am.ts y may 2 a#
6claim4
#bci
,l9e #cai--,9t]e/ pd on yr e#ci
/ud5t loans
,a loan may h be5 made 6.y "u !
,canada ,/ud5t ,loans ,act1 ! ,canada
,/ud5t ,f9ancial ,assi/.e ,act1 or
simil> prov9cial or t]ritorial gov]n;t
laws = po/-second>y $uc,n4 ,if s1 .only
y c claim an am.t =! 9t]e/ y1 or a p]son
relat$ 6y1 pd on t loan 9 #bjjf &/or !
prec$+ five ye>s4
,y c claim an am.t only = 9t]e/ y h n
previ\sly claim$4 ,if y h no tax paya#
=! ye> ! 9t]e/ is pd1 x is 6yr advantage
.n 6claim x on yr tax return4 ,y c c>ry
! 9t]e/ =w>d & apply x on yr return =
any (! next five ye>s4
,notes
,y ._c claim 9t]e/ pd on any o!r k9d (
loan1 or on a /ud5t loan t has be5
-b9$ ) ano!r k9d ( loan4 ,if y
renegotiat$ yr /ud5t loan )a bank or
f9ancial 9/itu;n1 or 9clud$ x 9 an
>range;t 63solidate yr loans1 ! #bdj
,l9e #cai f#ci
9t]e/ on ! new loan does .n qualify =
? tax cr$it4
,9 a4i;n1 y _c claim 9t]e/ pd 9
respect (a judg;t obta9$ af y fail$
6pay back a /ud5t loan4
-------------------------------------#dj
,receipts--,if y >e fil+ a pap]
return1 9clude receipts =! am.ts y claim
9 #bjjf4 ,if y >e fil+ electronic,y1
keep !m 9 case we ask 6see !m4
,l9e #cbc--,tui;n1 $uc,n1 &
textbook am.ts
,-plete ,s*$ule #aa 6report yr eligi#
tui;n1 $uc,n1 & textbook am.ts = #bjjf1
& any unus$ am.ts c>ri$ =w>d f previ\s
ye>s t >e %[n on yr ,notice ( ,assess;t
or ,notice ( ,reassess;t = #bjje4 ,see
8,transf]r+ & c>ry+ =w>d am.ts0 on page
#da = m 9=m,n4 ,= m details1 get
,pamphlet ,p#aje1 ,/ud5ts & ,9come ,tax4
#bda
,l9e #cbc a#dj
,tax ,tips
,ev5 if y h no tax 6pay & y >e
transf]r+ "p ( yr tui;n1 $uc,n1 &
textbook am.ts1 y %d file yr return &
atta* a -plet$ ,s*$ule #aa s we c
update \r records ) yr unus$ tui;n1
$uc,n1 & textbook am.ts availa# = c>ry
=w>d 6o!r ye>s4
,if y >e transf]r+ an am.t 6ano!r
p]son1 d n transf] m ?an ! p]son c
use4 ,t way1 y c c>ry =w>d z m* z
possi# 6use 9 a future ye>4
,y may 2 a# 6claim all or "p ( yr
sp\se or -mon-law "pn]'s tui;n1 $uc,n1
& textbook am.ts on l9e #cbf1 &/or yr
* or gr&*ild's tui;n1 $uc,n1 &
textbook am.ts on l9e #cbd4
,eligi# tui;n fees
,g5],y1 a c\rse qualifies if x 0 tak5
at ! po/-second>y level or 7= #bdb
,l9e #cbc b#dj
9dividuals ag$ #af or ov] at ! 5d (!
ye>7 x develops or improves skills 9 an
o3up,n &! $uc,nal 9/itu;n has be5
c]tifi$ 0,human ,res\rces & ,social
,develop;t ,canada4 ,9 a4i;n1 y m/ h
tak5 ! c\rse 9 #bjjf4
,n all fees c 2 claim$4 ,6qualify1 !
fees y pd 6att5d ! ,canadian $uc,nal
9/itu;n ..m/ 2 m ?an .4#ajj4 ,= fees pd
6an $uc,nal 9/itu;n \tside ,canada1 get
,pamphlet ,p#aje4 ,9 a4i;n1 y _c claim
o!r exp5ses1 s* z bo>d & lodg+1 or
/ud5ts' associ,n fees4
,if ! fees 7 pd or reimburs$ 0yr
employ]1 or an employ] ( "o ( yr p>5ts1
y c claim !m only if ! pay;t or
reimburse;t 0 9clud$ 9 yr or yr p>5t's
9come4
,=ms
--,= y 6claim tui;n fees pd 6an
$uc,nal 9/itu;n 9 ,canada1 yr
9/itu;n has 6give y ei an #bdc
,l9e #cbc c#dj
(ficial tax receipt or a -plet$ ,=m
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate4
--,= y 6claim tui;n fees pd 6an
$uc,nal 9/itu;n \tside ,canada1 yr
9/itu;n has 6-plete & give y ei ,=m
,,tl#aa;,a1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate--
,univ]s;y ,\tside ,canada1 or ,=m
,,tl#aa;,c1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate--
,commut] 6! ,unit$ ,/ates1 :i*"e
applies4
--,= y 6claim tui;n fees pd 6a fly+
s*ool or club 9 ,canada1 yr s*ool or
club has 6give y a -plet$ ,=m
,,tl#aa;,b1 ,tui;n ,fees ,c]tificate
--,fly+ ,s*ool or ,club4
,y c get ^! =ms f u4 ,y al c get ,=m
,,tl#aa;,b f yr fly+ s*ool or club4
#bdd
,$uc,n am.t d#dj
,y c claim ? am.t = ea* :ole or "p
mon? 9 #bjjf 9 : y 7 5roll$ 9 a qualify+
program4 ,if y 7 "u #af at ! 5d (! ye>1
y c claim ? am.t only = c\rses y took at
! po/-second>y level4
,g5],y1 y ._c claim ? am.t =a program
= : y rcvd a b5efit1 a grant1 an all[.e1
or a reimburse;t ( yr tui;n fees4
,h["e1 y c claim ? am.t if y rcvd
sal>y or wages f a job t is relat$ 6yr
program ( /udy1 c]ta9 o!r k9ds ( pay;ts1
s* z s*ol>%ips & /ud5t loans1 or if y
rcvd & 9clud$ 9 yr 9come any f9ancial
assi/.e provid$ "u .ei3
--,"p ,,ii (! ,employ;t ,9sur.e ,act
7& %[n 9 box #bj ( yr ,t#d;,e
slip7 or a lab\r-m>ket develop;t
agree;t z "p (a simil> prov9cial
or t]ritorial program2 or
--a program develop$ "u ! au?or;y (!
,de"p;t ( ,human ,res\rces
,develop;t ,act4
#bde
,l9e #cbc e#dj
,yr $uc,nal 9/itu;n has 6-plete & give
y ,=m ,t#bbjb1 ,$uc,n & ,textbook ,am.ts
,c]tificate1 ,=m ,t#bbjb;,a1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate1
,=m ,,tl#aa;,a1 ,tui;n1 ,$uc,n1 &
,textbook ,am.ts ,c]tificate--,univ]s;y
,\tside ,canada1 or ,=m ,,tl#aa;,c1
,tui;n1 ,$uc,n1 & ,textbook ,am.ts
,c]tificate--,commut] 6! ,unit$ ,/ates1
:i*"e applies1 63firm ! p]iod 9 : y 7
5roll$ 9 a qualify+ program4 ,! foll[+
am.ts apply = ea* mon? 9 : y 7 5roll$3
--,if y 7 5roll$ full-"t1 y c claim
4#djj p] mon?4
--,if y att5d$ only "p-"t & y c
claim ! 4abil;y am.t on l9e #caf1
y c claim 4#djj p] mon?4
,if y cd att5d only "p-"t 2c y _h
an impair;t t re/rict$ y 9 "o (!
activities li/$ at l9e #caf1 b yr
3di;n 0 n .sev]e & .prol;g$1 y c
claim 4#djj p] mon?4 ,9 t case1 h
an au?oriz$ p]son ei -plete #bdf
,l9e #cbc f#dj
,"p #c ( ,=m ,t#bbjb or give y a
sign$ lr c]tify+ yr impair;t4
--,if y 7 5roll$ "p-"t1 y c claim
4#abj p] mon?4
,y _c claim m ?an "o $uc,n am.t =a
"picul> mon?4
-------------------------------------#da
,/>t \tl9e
,textbook am.t
,"u propos$ legisl,n1 y >e eligi#
6claim an am.t = textbooks .only if
y >e 5titl$ 6claim ! $uc,n am.t4
,! am.t is3
--4#fe = ea* mon? y qualify =! full-
"t $uc,n am.t2 &
--4#bj = ea* mon? y qualify =! "p-"t
$uc,n am.t4
,5d \tl9e
#bdg
,transf]r+ & c>ry+ =w>d a#da
am.ts
,y h 6claim yr tui;n1 $uc,n1 &
textbook am.ts f/ on yr [n return1 ev5
if "s"o else pd yr fees4 ,h["e1 y may 2
a# 6.transf] ! unus$ "p ( ^! am.ts 6yr
sp\se or -mon-law "pn] 7:o wd claim x on
l9e #cbf ( 8 or h] ,s*$ule #a7 or 6yr or
yr sp\se or -mon-law "pn]'s p>5t or
gr&p>5t 7:o wd claim x on l9e #cbd ( 8
or h] ,s*$ule #a74
,-plete ,s*$ule #aa 7."picul>ly l9e
#cbg7 6calculate ? transf]1 z well z ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1 or
,,tl#aa;,c 6designate x4 ,atta* ,s*$ule
#aa 6yr return ev5 if y >e transf]r+ yr
total tui;n1 $uc,n1 & textbook am.ts4
,y c .c>ry .=w>d & claim 9 a future
ye> ! "p ( yr tui;n1 $uc,n1 & textbook
am.ts y _c use 7& d n transf]7 =! ye>4
,h["e1 if y c>ry =w>d an am.t1 y w n 2
a# 6transf] x 6any"o4 ,y h 6claim yr
c>ry-=w>d am.t 9 ! f/ ye> t y h 6pay
#bdh
,l9e #cbc b#da
f$]al tax4 ,calculate ! c>ry-=w>d am.t
on ,s*$ule #aa4
,receipts--,if y >e fil+ a pap]
return1 ..atta* a -plet$ ,s*$ule .#aa1 b
n yr receipts or o!r =ms4 ,keep !m 9
case we ask 6see !m4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts4
,l9e #cbd--,tui;n1 $uc,n1 &
textbook am.ts transf]r$ f a *
,y may 2 ! p>5t or gr&p>5t (a /ud5t or
8 or h] sp\se or -mon-law "pn]4 ,if s1 !
/ud5t may 2 a# 6transf] 6y all or "p ( 8
or h] tui;n1 $uc,n1 & textbook am.ts =
#bjjf4 ,! maximum tui;n1 $uc,n1 &
textbook am.t transf]r$ f a * 7or f ea*
*7 is 4#e1jjj m9us ! am.ts t he or %e
uses ev5 if "! is / an unclaim$ "p4
,note
,! /ud5t _c transf] 6y any tui;n &
$uc,n am.ts c>ri$ =w>d f a previ\s
ye>4 #bdi
,h[ 6claim c#da
,! /ud5t has 6-plete ,s*$ule #aa
7."picul>ly l9e #cbg7 & atta* x 6his or
h] return 6calculate ! transf] am.t1 &
ei ,=m ,t#bbjb1 ,$uc,n & ,textbook
,am.ts ,c]tificate1 ,=m ,t#bbjb;,a1
,tui;n1 ,$uc,n1 & ,textbook ,am.ts
,c]tificate1 ,=m ,,tl#aa;,a1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,univ]s;y ,\tside ,canada1 or ,=m
,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,commut] 6! ,unit$
,/ates1 :i*"e applies1 6designate y z !
p]son :o c claim x4 ,if ! tui;n fees 2+
transf]r$ 6y >e n %[n on ^! =ms1 y %d h
a copy (! /ud5t's (ficial tui;n fees
receipt4
,am.ts claim$ 0/ud5t's sp\se or -mon-
law "pn]--,if a /ud5t's sp\se or -mon-
law "pn] claims an am.t on l9e #cjc or
#cbf =! /ud5t1 y _c claim an am.t on l9e
#cbd = t /ud5t4 ,h["e1 ! /ud5t's sp\se
or -mon-law "pn] c 9clude ! transf] on
l9e #cbf4 #bej
,l9e #cbd d#da
,no am.ts claim$ 0/ud5t's sp\se or
-mon-law "pn]--,if ! /ud5t's sp\se or
-mon-law "pn] does n claim an am.t on
l9e #cjc or #cbf =! /ud5t1 or if ! /ud5t
does n h a sp\se or -mon-law "pn]1 !
/ud5t c *oose : p>5t or gr&p>5t w claim
an am.t on l9e #cbd4
,only "o p]son c claim ? transf] f !
/ud5t4 ,h["e1 x does n h 6be ! same p>5t
or gr&p>5t t claims an am.t on l9e #cje
or #cjf =! /ud5t4
,receipts--,if y >e fil+ a pap]
return1 ..d n 9clude ! /ud5t's ,s*$ule
.#aa1 =ms1 or (ficial tui;n fees
receipts1 b keep !m 9 case we ask 6see
!m4 ,if y >e fil+ electronic,y1 keep all
( yr docu;ts4
,l9e #cbf--,am.ts transf]r$ f
yr sp\se or -mon-law "pn]
,y may 2 a# 6claim all or "p (! foll[+
am.ts = : yr sp\se or -mon-law "pn]
qualifies3 #bea
,l9e #cbf e#da
--! .age .am.t 7l9e #cja7 if yr
sp\se or -mon-law "pn] 0 #fe or
old]2
--! .p5.n .9come .am.t 7l9e #cad72
--! .4abil;y .am.t 7l9e #caf72 &
--..tui;n1 $uc,n1 & textbook .am.ts
7l9e #cbc7 = #bjjf t yr sp\se or
-mon-law "pn] designates4 ,!
maximum am.t t yr sp\se or -mon-
law "pn] c transf] is 4#e1jjj m9us
! am.ts t he or %e uses ev5 if "!
is / an unus$ "p4
,note
,yr sp\se or -mon-law "pn] _c transf]
6y any tui;n & $uc,n am.ts c>ri$ =w>d
f a previ\s ye>4 ,9 a4i;n1 he or %e _c
transf] any unus$ am.ts 6y if y 7
sep>at$ 2c (a br1kd[n 9 yr rel,n%ip =a
p]iod ( #ij "ds or m t 9clud$ ,decemb]
#ca1 #bjjf4
,-plete ,s*$ule #b 6calculate yr
claim4 ,make sure y 5t] yr m>ital #beb
,l9e #cbf f#da
/atus &! 9=m,n 3c]n+ yr sp\se or -mon-
law "pn] 79clud+ 8 or h] net 9come ..ev5
if x is .z]o7 9 ! ,id5tific,n >ea on
page #a ( yr return4
,if ! am.t on ? l9e 9cludes a new
applic,n =! 4abil;y am.t1 al atta* a
-plet$ & c]tifi$ ,=m ,t#bbja1 ,4abil;y
,tax ,cr$it ,c]tificate4 ,we w review
-------------------------------------#db
yr claim .2f we assess yr return
6det]m9e if yr sp\se or -mon-law "pn]
qualifies4 ,if he or %e qualifi$ =!
4abil;y am.t = #bjje & / met !
eligibil;y require;ts 9 #bjjf1 y c claim
? am.t )\t s5d+ u a new ,=m ,t#bbja4
,h["e1 y h 6s5d u "o if ! previ\s p]iod
( approval 5d$ 2f #bjjf or we ask y 6d
s4
,receipts--,if y >e fil+ a pap]
return1 9clude ! -plet$ ,s*$ule #b4 ,if
yr sp\se or -mon-law "pn] is n fil+ a
return1 al atta* ! 9=m,n slips t %[ 8 or
h] 9come4
#bec
,l9e #cbf a#db
,d n 9clude any receipts or =ms 7.o!r
.?an yr [n ,s*$ule #b7 = yr sp\se or
-mon-law "pn]'s tui;n1 $uc,n1 or
textbook am.ts1 b keep !m 9 case we ask
6see !m4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts4
,l9e #ccj--,m$ical exp5ses =
self1 sp\se or -mon-law "pn]1
& yr dep5d5t *n born 9 #aihi
or lat]
,y c claim on l9e #ccj ! total eligi#
m$ical exp5ses y or yr sp\se or -mon-law
"pn] pd =3
--yrf2
--yr sp\se or -mon-law "pn]2 or
--yr or yr sp\se or -mon-law "pn]'s
* born 9 #aihi or lat] & :o dep5d$
on y = support4
,m$ical exp5ses = o!r dep5dants m/ 2
claim$ on l9e #cca4
,y c claim m$ical exp5ses pd 9 any
#ab-mon? p]iod 5d+ 9 #bjjf & n #bed
,l9e #ccj b#db
claim$ = #bjje4 ,g5],y1 y c claim all
am.ts pd1 ev5 if !y 7 n pd 9 ,canada4
,yr total exp5ses h 6be m ?an ei #c@3p (
yr net 9come 7l9e #bcf7 or 4#a1hhd1
:i*"e is .less4
,notes
,on ! return =a p]son :o di$ 9 #bjjf1
a claim c 2 made = exp5ses pd 9 any
#bd-mon? p]iod t 9cludes ! date ( d1?1
if !y 7 n claim$ = any o!r ye>4
,if y >e claim+ exp5ses pd =a dep5dant
:o di$ 9 ! ye>1 ^! am.ts c 2 claim$ =
any #bd-mon? p]iod t 9cludes ! date (
d1?1 if !y 7 n claim$ = any o!r ye>4
,tax ,tip
,"! is a refunda# tax cr$it = "w+
9dividuals ) l[ 9comes & hi< m$ical
exp5ses 7see l9e #deb74
#bee
,eligi# m$ical exp5ses c#db
.,"s eligi# m$ical exp5ses t y c claim
>e3
--pay;ts 6a m$ical doctor1 d5ti/1
nurse1 or c]ta9 o!r m$ical
profes.nals1 or 6a public or
lic5s$ private hospital2
--premiums pd 6.private h1l? s]vices
plans 7o!r ?an ^? pd 0an employ]1
s* z ! am.t 9 box ;,j ( yr ,quebec
,relev@e #a slip72
--premiums pd "u a prov9cial or
t]ritorial prescrip;n drug plan
.may 2 eligi# 7= example1 !
,quebec ,prescrip;n ,drug ,9sur.e
,plan &! ,nova ,scotia ,s5iors'
,ph>mac>e ,program >e eligi#71 b
am.ts or premiums pd 6prov9cial or
t]ritorial gov]n;t m$ical or
hospitaliz,n plans .>e .n .eligi#2
--pay;ts = >tificial limbs1
:eel*airs1 crut*es1 he>+ aids1
prescrip;n eyeglasses or 3tact
l5ses1 d5tures1 pacemak]s1 #bef
,l9e #ccj d#db
prescrip;n drugs1 & c]ta9
prescrip;n m$ical devices4
,reimburse;t ( an eligi# exp5se--,y c
only claim ! "p ( an exp5se = : y h n
be5 or w n 2 reimburs$4 ,h["e1 y c claim
all (! exp5se if ! reimburse;t is 9clud$
9 yr 9come1 s* z a b5efit %[n on a ,t#d
slip1 & y did n deduct ! reimburse;t
any": else on yr return4
,example
,b>ry 0 9 ! hospital :ile on a busi;s
trip 6,mexico4 ,he pd 4#b1hjj 9
,canadian doll>s = all[a# m$ical
exp5ses1 : >e g5],y n limit$ 6^? pd 9
,canada4 ,he 0 reimburs$ = 4#a1ejj (
^! exp5ses 0his employ]'s h1l? c>e
plan4 ,? 0 9clud$ on 8 ,t#d slip4
,"!=e1 ,b>ry c claim ! full 4#b1hjj4
,travel exp5ses--,if m$ical tr1t;t is
n availa# 6y )9 #dj kilometres ( yr
home1 y may 2 a# 6claim ! co/ ( travell+
6get ! tr1t;t "s": else4 ,y c #beg
,l9e #ccj e#db
*oose 6simplify ! way y calculate ?
am.t4 ,= m 9=m,n1 use .,9fo-,tax1 "o (
\r .,t4,i4,p4,s4 s]vices 7see page #ed74
,if y use ! simplifi$ me?od1 y c f9d !
rate p] kilometre = ea* prov9ce or
t]ritory 0visit+ travel exp5ses on \r
,web site 7see page #e74
,if y _h 6travel at l1/ #hj kilometres
f yr home1 y c deduct a3ommod,n & m1l
exp5ses 9 a4i;n 6yr travell+ exp5ses4
,= m 9=m,n on m$ical exp5ses1 use
.,9fo-,tax1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed74 ,y c al get
,guide ,,rc#djfd1 ,m$ical & ,4abil;y-
,relat$ ,9=m,n & ,9t]pret,n ,bullet9
,,it-#eai1 ,m$ical ,exp5se & ,4abil;y
,tax ,cr$its & ,att5dant ,c>e ,exp5se
,deduc;n4
,tax ,tip
,-p>e ! result )! am.t yr sp\se or
-mon-law "pn] wd 2 all[$4 ,x may 2
bett] =! "o ( y )! l[] net 9come 7l9e
#bcf7 6claim ! all[a# m$ical #beh
,l9e #ccj f#db
exp5ses4 ,y c make :i*"e claim y
pref]4
,! foll[+ example %[s h[ 6calculate yr
claim4
,example
,rick & 8 wife ,paula h review$ _!
m$ical bills & decid$ t ! #ab-mon?
p]iod 5d+ 9 #bjjf =
-------------------------------------#dc
: !y w calculate _! claim is ,july #a1
#bjje1 "? ,june #cj1 #bjjf4 ,!y 9curr$
! foll[+ exp5ses3
,rick """""""""""""""""""""""" 4#a1ejj
,paula """"""""""""""""""""""" 4#a1jjj
,j5ny 7_! #af ye> old dau old son7 """ 4#a1jjj
,total m$ical exp5ses """""""" 4#e1cjj
,! total all[a# exp5ses = #bjjf >e
4#d1cjj1 : w 2 5t]$ on l9e #ccj4 ,z
#bei
,l9e #ccj a#dc
,kyle is ov] #ah1 8 exp5ses w 2
report$ on l9e #cca4
,paula's net 9come on l9e #bcf ( h]
return is 4#cb1jjj4 ,%e calculates
#c@3p ( t am.t z 4#ifj4 ,2c ! result
is less ?an 4#a1hhd1 %e 5t]s 4#ifj on
! l9e 2l l9e #ccj on ,s*$ule #a &
subtracts x f 4#d1cjj4 ,! di6];e is
4#c1cdj1 : is ! am.t 7;,a7 abv l9e
#cca4
,rick's net 9come on l9e #bcf ( 8
return is 4#dh1jjj4 ,he calculates
#c@3p ( t am.t z 4#a1ddj4 ,2c ! result
is less ?an 4#a1hhd1 he 5t]s 4#a1ddj
on ! l9e 2l l9e #ccj1 & subtracts x f
4#d1cjj4 ,! di6];e is 4#b1hfj4
,9 ? case1 ,paula & ,rick h f.d x
bett] = h] 6claim ! exp5ses = !m & _!
daue fil+ a pap]
return1 9clude yr receipts & any
receipts =! p]son t y >e claim+ 7.o!r
.?an = premiums pd 6a h1l? s]vices plan1
: y %d keep 9 case we ask 6see !m7 & o!r
docu;ts4 ,receipts m/ %[ ! "n (! -pany
or 9dividual 6:om ! exp5se 0 pd4
,receipts = att5dant c>e or !rapy pd 6an
9dividual al %d %[ ! 9dividual's social
9sur.e numb]4
,y may 2 claim+ exp5ses t wd 2 all[a#
only =a pati5t :o qualifi$ =! 4abil;y
am.t 7l9e #caf74 ,9 t case1 if we d n h
a valid ,=m ,t#bbja1 ,4abil;y ,tax
,cr$it ,c]tificate1 = t p]son1 y al h
6atta* a prop]ly -plet$ & c]tifi$ copy (
t applic,n4
,if y >e fil+ electronic,y1 keep all (
yr docu;ts 9 case we ask 6see !m4
#bfa
,l9e #cca--,all[a# am.t ( c#dc
m$ical exp5ses = o!r dep5dants
,claim ! por;n ( eligi# m$ical exp5ses
y or yr sp\se or -mon-law "pn] pd =!
foll[+ p]sons :o dep5d$ on y = support
on l9e #cca3
--yr or yr sp\se or -mon-law "pn]'s
* :o 0 born 9 #aihh or e>li]1 or
gr&*ild2 or
--yr or yr sp\se or -mon-law "pn]'s
p>5t1 gr&p>5t1 bro!r1 si/]1 aunt1
uncle1 niece1 or nephew :o 0 a
resid5t ( ,canada at any "t 9 !
ye>4
,! exp5ses m/ meet ! crit]ia 9 ! sec;n
call$ 8,eligi# m$ical exp5ses0 at l9e
#ccj4 ,al1 ! claim m/ 2 =! .same #ab-
mon? p]iod t 0 det]m9$ at l9e #ccj4
,= m details1 get ,guide ,,rc#djfd1
,m$ical & ,4abil;y-,relat$ ,9=m,n4
,y h 6calculate1 = .ea* dep5dant1 !
m$ical exp5ses t y >e claim+ on ? l9e4
,! total ( ^! exp5ses m/ exce$ ! less] (
4#a1hhd & #c@3p (! dep5dant's net #bfb
,l9e #cca d#dc
9come =! ye> 7l9e #bcf71 up 6a maximum (
4#aj1jjj4
,use ! *>t 2l = ea* dep5dant3
.,o!r .dep5dant's m$ical exp5ses 4#----
,less3 4#a1hhd or #c@3p ( l9e
#bcf ( t dep5dant 7:i*"e is
less7 """"""""""""""""""""""""" 4#----
,subtotal """"""""""""""""""""""" 4#----
,total all[a# m$ical exp5ses
7.maximum .4#aj1jjj7 """""""""" 4#----
,5t] at l9e #cca ! total ( all all[a#
am.ts 9 respect ( ea* dep5dant4
,-plete ! appropriate "p ( .,s*$ule
.#e = ea* dep5dant & atta* x 6yr pap]
return4
,example
,dan has two dep5d5t *n1 ,m>c1 :o is
#ai ye>s old & has a net 9come (
4#f1jjj1 & ,ross :o is #ba ye>s old &
has a net 9come ( 4#h1jjj4 ,dan #bfc
,l9e #cca e#dc
has pd 4#b1jjj 9 m$ical exp5ses = ,m>c
& 4#aa1jjj 9 m$ical exp5ses = ,ross4
,dan's calcul,ns >e3
.,o!r .dep5dant's m$ical exp5ses
7,m>c7 """"""""""""""""""""""" 4#b1jjj
,less3 4#a1hhd or #c@3p ( l9e
#bcf = ,m>c 7:i*"e is less7 """" 4#ahj
,subtotal """""""""""""""""""""" 4#a1hbj
,total all[a# m$ical exp5ses =
,m>c 7.maximum .4#aj1jjj7 """ .4#a1hbj
.,o!r .dep5dant's m$ical exp5ses
7,ross7 """"""""""""""""""""" 4#aa1jjj
,less3 4#a1hhd or #c@3p ( l9e
#bcf = ,ross 7:i*"e is less7 """ 4#bdj
,subtotal """"""""""""""""""""" 4#aj1gfj
,total all[a# m$ical exp5ses =
,ross 7.maximum .4#aj1jjj7 .4#aj1jjj
,dan has 6-plete ,s*$ule #e & claim
4#aa1hbj 74#a1hbj = ,m>c & 4#aj1jjj =
,ross7 on l9e #cca4
#bfd
,l9e #cdi--,don,ns & gifts f#dc
,y c claim don,ns ei y or yr sp\se or
-mon-law "pn] made4 ,5t] yr claim f !
calcul,n on ,s*$ule #i4 ,see ,pamphlet
,p#aac1 ,gifts & ,9come ,tax1 = m 9=m,n
ab don,ns & gifts1 or if y donat$ any (!
foll[+3
--gifts ( prop]ty o!r ?an ca%2
--gifts 6organiz,ns \tside ,canada2
or
-------------------------------------#dd
--gifts 6,canada1 a prov9ce1 or a
t]ritory made af #aiig & agre$ 6in
writ+ 2f ,febru>y #ai1 #aiig4
,notes
,^! gifts d n 9clude 3tribu;ns
6political "pies4 ,if y 3tribut$ 6a
f$]al political "py1 see l9es #dji &
#daj 6f9d \ ab claim+ a cr$it4 ,if y
3tribut$ 6a prov9cial or t]ritorial
political "py1 see ! prov9cial or
t]ritorial =ms 9 ! =ms book 6f9d \ ab
claim+ a cr$it4 ,if y >e a #bfe
,l9e #cdi a#dd
resid5t ( ,quebec1 ref] 6yr prov9cial
guide4
,gifts 6,canada 9clude .m"ot>y gifts
made directly 6! f$]al ,debt ,s]vic+ &
,reduc;n ,a3.t4 ,if y made s* a gift1
: w 2 us$ only 6s]vice ! public debt1
y %d h rcvd a tax receipt4 ,6make a
gift 6? a3.t1 : %d 2 made paya# 6!
,rcvr ,g5]al1 s5d x1 al;g )a note ask+
t we apply x 6? a3.t1 to3 ,place du
,portage1 ,phase ,,iii1 #aa ,lauri]
,/reet1 ,gat91u ,,qc ,k#a;,a #j;,s#e4
,receipts--,if y >e fil+ a pap]
return1 9clude yr ,s*$ule #i1 z well z
yr (ficial receipts %[+ ei yr or yr
sp\se or -mon-law "pn]'s "n4 ,y d n h
6atta* receipts = am.ts %[n 9 box #df (
yr ,t#d or ,t#d;,a slips1 9 box #dh ( yr
,t#c slips1 box #ac ( yr ,t#ejjc;,a
slip1 9 box #ajc ( yr ,t#ejac or
,t#ejac;,a slips1 or on f9ancial /ate;ts
%[+ an am.t a "pn]%ip allocat$ #bff
,l9e #cdi b#dd
6y4 ,y may h 9clud$ )a previ\s return a
receipt =a don,n y >e claim+ = #bjjf4
,if s1 atta* a note 9dicat+ ! return ) :
y submitt$ ! receipt4
,if y >e fil+ electronic,y1 keep all (
yr docu;ts 9 case we ask 6see !m4
,we w .n a3ept z pro( ( pay;t c.ell$
*eques1 cr$it c>d slips1 pl$ge =ms1 or
/ubs4 ,if y ne$ m details1 get
,9t]pret,n ,bullet9 ,,it-#aaj1 ,gifts &
,(ficial ,don,n ,receipts4
,all[a# *>ita# don,ns &
gov]n;t gifts 7l9e #cdj (
,s*$ule #i7
,add up all (! .eligi# .am.ts ( yr
don,ns made 9 #bjjf .plus any don,ns
made 9 any (! previ\s five ye>s t h n
be5 claim$ 2f4 ,? 9cludes unclaim$ gifts
6,canada1 a prov9ce1 or a t]ritory made
af #bjjj4 ,h["e1 if ! gift 0 agre$ 6in
writ+ 2f ,febru>y #ai1 #aiig1 9clude x
on l9e #cdb ( ,s*$ule #i4 #bfg
,l9e #cdi c#dd
.,"u .propos$ .legisl,n1 ! .eligi#
.am.t is ! am.t ( yr don,n or gift 9
excess ( any advantage t y rcvd or w
rcv = mak+ ! don,n or gift4 ,an
advantage 9cludes ! value ( c]ta9
prop]ty1 s]vice1 -p5s,n1 or o!r
b5efit4 ,? propos$ *ange applies 6any
don,ns or gifts made af ,decemb] #bj1
#bjjb4 ,= details1 see ,pamphlet
,p#aac1 ,gifts & ,9come ,tax4
,g5],y1 y c claim on l9e #cdj all or
"p ( ? am.t1 up 6! limit ( #ge@3p ( yr
net 9come 7l9e #bcf74 ,=! ye> a p]son
dies &! ye> 2f t1 ? limit is #ajj@3p (!
p]son's net 9come4
,note
,if y h tak5 a v[ ( p]petual pov]ty z
a memb] (a religi\s ord]1 ? limit does
n apply4 ,claim yr don,ns on l9e #bef4
#bfh
,l9e #cdi d#dd
,tax ,tip
,y d n h 6claim1 on yr return = #bjjf1
! don,ns y made 9 #bjjf4 ,x may 2 m
b5eficial = y n 6claim !m = #bjjf1 b
6c>ry !m =w>d & claim !m on yr return
= any (! next five ye>s4 ,no matt] h[
y claim !m1 y c claim !m only once4
,qualifi$ donees
,g5],y1 y c claim only am.ts y gave
6regi/]$ *>ities & o!r qualifi$ donees4
,=a li/ (! types ( donees t qualify1 get
,pamphlet ,p#aac1 ,gifts & ,9come ,tax1
or use .,9fo-,tax1 "o ( \r .,t4,i4,p4,s4
s]vices 7see page #ed74
,cultural & ecological gifts
7l9e #cdb ( ,s*$ule #i7
,unlike o!r don,ns1 yr total .eligi#
.am.t claim$ = ^! types ( gifts is n
limit$ 6a p]c5tage ( net 9come4 ,y c
*oose ! "p y want 6claim 9 #bjjf #bfi
,l9e #cdi e#dd
& c>ry =w>d any unus$ "p = up 6five
ye>s4 ,= 9=m,n ab ! k9ds ( prop]ty
6claim1 see ,pamphlet ,p#aac1 ,gifts &
,9come ,tax4
,l9e #cfc--,canada employ;t
am.t
,see page #cf4
,l9e #cfd--,public transit
passes am.t
,see page #cg4
,l9e #cge--,prov9cial ,p>5tal
,9sur.e ,plan 7,,ppip7
premiums pd
,see page #cf4
#bgj
,l9e #cgf--,,ppip premiums f#dd
paya# on employ;t 9come
,see page #cf4
,l9e #cgh--,,ppip premiums
paya# on self-employ;t 9come
,see page #cf4
#bga
g#dd
#bgb
,net f$]al tax h#dd
,"! >e no l9es on ! return =!
recapture ( 9ve/;t tax cr$it or =! f$]al
lo7+ tax cr$it4 ,if ^! am.ts apply1 use
!m 6calculate yr net f$]al tax on
,s*$ule #a4 ,if ! result ( ^! adju/;ts
is negative1 & y d n h 6pay m9imum tax
7see page #cb71 5t] 8#j0 on l9e #dh (
,s*$ule #a or l9e #ea = resid5ts (
,quebec4
-------------------------------------#de
,recapture ( 9ve/;t tax cr$it
,if y h 6repay an 9ve/;t tax cr$it y
rcvd previ\sly = sci5tific rese>* &
exp]i;tal develop;t1 calculate on ,=m
,t#bjch7,,ind71 ,9ve/;t ,tax ,cr$it
7,9dividuals71 ! am.t y h 6repay4 ,write
8recapture ( 9ve/;t tax cr$it0 &! am.t
2l l9e #dc on ,s*$ule #a or l9e #df =
resid5ts ( ,quebec4 ,add x 6! am.t on
l9e #dc or l9e #df4
#bgc
,f$]al lo7+ tax cr$it a#de
,if y pd lo7+ tax 6a prov9ce = lo7+
op],ns y p]=m$ 9 ! prov9ce1 y may 2 a#
6claim a lo7+ tax cr$it4 ,6calculate yr
cr$it1 use :i*"e (! foll[+ two am.ts is
.less = ea* prov9ce 9 : y _h a lo7+
op],n3
--#ff.fffg@3p (! lo7+ tax pd =! ye>
6! prov9ce2 or
--#f.fffg@3p ( yr net lo7+ 9come =!
ye> 9 ! prov9ce4
,yr all[a# cr$it is ! total (! cr$its
=! ye> = all prov9ces1 up 6#f.fffg@3p (
yr taxa# 9come 7l9e #bfj7 n 9clud+ any
am.ts on l9es #bjh1 #bji1 #bad1 #bae1
#bai1 & #bbj4 ,write 8f$]al lo7+ tax
cr$it0 &! all[a# am.t 2l l9e #dc on
,s*$ule #a or l9e #df = resid5ts (
,quebec4 ,subtract x f ! total (! am.t
on l9e #dc or l9e #df &! am.t ( any
applica# recapture ( 9ve/;t tax cr$its4
#bgd
,l9es #dji & #daj--,f$]al b#de
political 3tribu;n tax cr$it
,5t] on l9e #dji ! total y & yr sp\se
or -mon-law "pn] 3tribut$ dur+ #bjjf 6a
regi/]$ f$]al political "py or a c&idate
= elec;n 6! ,h\se ( ,-mons4
.,"u .propos$ .legisl,n1 ! am.t ( yr
3tribu;n is ! am.t 9 excess ( any
advantage t y rcvd or w rcv = mak+ !
3tribu;n4 ,an advantage 9cludes !
value ( c]ta9 prop]ty1 s]vice1 -p5s,n1
or o!r b5efit4 ,? applies 6all
3tribu;ns made af ,decemb] #bj1 #bjjb4
,-plete ! *>t = l9e #daj on ! ,f$]al
,"w%eet 9 ! =ms book 6calculate yr
cr$it4 ,h["e1 if yr total political
3tribu;ns >e 4#a1bge or m1 5t] 4#fej on
l9e #daj4
,receipts--,if y >e fil+ a pap]
return1 9clude yr (ficial receipts4 ,y d
n h 6atta* receipts = am.ts %[n 9 box
#ad ( yr ,t#ejjc;,a slips1 box #bge
,l9es #dji & #daj c#de
#aje ( yr ,t#ejac or ,t#ejac;,a slips1
or on f9ancial /ate;ts %[+ an am.t a
"pn]%ip allocat$ 6y4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m4
,l9e #dab--,9ve/;t tax cr$it
,y may 2 eligi# = ? cr$it if .any (!
foll[+ applies4 ,y3
--b"\ c]ta9 new build+s1 ma*9]y1 or
equip;t & !y 7 us$ 9 c]ta9 >1s (
,canada 9 qualify+ activities s* z
f>m+1 fi%+1 lo7+1 manufactur+1 or
process+2
--h unclaim$ cr$its f ! pur*ase (
qualifi$ prop]ty af #aiie2
--h an am.t 9 box #da ( yr ,t#c
slip2
--h an am.t 9 box #ajg or #abh ( yr
,t#ejac or ,t#ejac;,a slip2
--h an am.t 9 box #abh ( yr ,t#aja
slip2
#bgf
,l9e #dab d#de
--h a "pn]%ip /ate;t t allocates 6y
an am.t t qualifies = ? cr$it2 or
--h an 9ve/;t 9 a m9+ op],n t
allocates c]ta9 explor,n
exp5ditures 6y4
,/>t \tl9e
,! d1dl9e 6claim a tax cr$it = ren\nc$
,canadian explor,n exp5ses has be5
ext5d$4 ,see ,=m ,t#bjch7,,ind71
,9ve/;t ,tax ,cr$it 7,9dividuals71 =
m 9=m,n4
,"u propos$ legisl,n1 an appr5tice job
cre,n tax cr$it is availa# if y >e a
self-employ$ 9dividual :o employs an
eligi# appr5tice 9 yr busi;s4 ,see
,=m ,t#bjch7,,ind7 = m 9=m,n4
,= 9ve/;t tax cr$its e>n$ 9 a ye> 5d+
af #bjje1 ! c>ry =w>d p]iod has be5
ext5d$ 6#bj ye>s4
,5d \tl9e
#bgg
,h[ 6claim e#de
,atta* 6yr pap] return a -plet$ copy (
,=m ,t#bjch7,,ind71 ,9ve/;t ,tax ,cr$it
7,9dividuals74 ,= m 9=m,n on ! 9ve/;t
tax cr$it1 see ! 9=m,n %eet atta*$ 6,=m
,t#bjch7,,ind74
,! "t 6submit ,=m ,t#bjch7,,ind7 =a
qualify+ exp5diture is limit$4 ,6be a#
6claim a cr$it = s* an exp5diture1 y h
6s5d ! =m 6u no lat] ?an #ab mon?s af !
due date ( yr return =! ye> ! exp5diture
>ises4
,tax ,tip
,y may 2 a# 6claim a refund ( yr unus$
9ve/;t tax cr$it 7see l9e #ded74
,l9es #dac & #dad--,lab\r-
sponsor$ funds tax cr$it
,y may 2 a# 6claim a cr$it if y 2came
! .f/ regi/]$ hold] 6acquire1 or
irrevocably subscribe 6& pay =1 an
approv$ %>e (! capital /ock (a #bgh
,l9es #dac & #dad f#de
prescrib$ lab\r-sponsor$ v5ture capital
corpor,n 7,,lsvcc7 f ,janu>y #a1 #bjjf1
6,m>* #a1 #bjjg4
.,"u .propos$ .legisl,n1 if y b"\ %>es
af #bjjc (a prov9cial or t]ritorial
regi/]$ ,,lsvcc 7t is n a f$],y
regi/]$ ,,lsvcc71 y c only claim !
f$]al lab\r-sponsor$ funds tax cr$it 9
respect ( ^? %>es if a prov9cial or
t]ritorial 9come tax cr$it is al
availa# 6be claim$ = !m4
,if y 2came ! f/ regi/]$ hold] ( an
approv$ %>e f ,janu>y #a1 #bjjf1 6,m>*
#a1 #bjjf1 & did n
-------------------------------------#df
claim ! :ole cr$it = x on yr #bjje
return1 y c claim ! unus$ "p on yr #bjjf
return4 ,if y 2came ! f/ regi/]$ hold] (
an approv$ %>e f ,janu>y #a1 #bjjg1
6,m>* #a1 #bjjg1 y c claim any "p (!
cr$it = t %>e on yr return = #bjjf &!
unus$ "p on yr return = #bjjg4 #bgi
,l9es #dac & #dad a#df
,5t] yr .net .co/ on l9e #dac4 ,net
co/ is ! am.t y pd = yr %>es1 m9us any
gov]n;t assi/.e 7o!r ?an f$]al or
prov9cial tax cr$its7 on ! %>es4 ,5t] !
am.t (! cr$it on l9e #dad4 ,! all[a#
cr$it _c 2 m ?an #ae@3p (! net co/1 6a
maximum ( 4#gej4
,note
,if ! f/ regi/]$ hold] (! %>e is an
,,rrsp = sp\se or -mon-law "pn]1 ei !
,,rrsp 3tributor or ! annuitant may
claim ? cr$it = t %>e4
,receipts--,if y >e fil+ a pap]
return1 9clude yr ,t#ejjf slip1 ,/ate;t
( ,regi/]$ ,lab\r-,sponsor$ ,v5ture
,capital ,corpor,n ,class ;,a ,%>es1 or
(ficial prov9cial or t]ritorial slips4
,if y >e fil+ electronic,y1 keep !m 9
case we ask 6see !m4
#bhj
,l9es #dac & #dad b#df
,tax ,tip
,yr prov9ce or t]ritory may (f] a
simil> tax cr$it4 ,= details1 see !
prov9cial or t]ritorial =ms 9 ! =ms
book1 un.s y 7 a resid5t ( ..,quebec
on ,decemb] #ca1 .#bjjf4 ,9 t case1
see ! guide = yr prov9cial 9come tax
return = ,quebec4
,l9e #dah--,a4i;nal tax on
,,resp a3umulat$ 9come pay;ts
,y may h rcvd an a3umulat$ 9come pay;t
f a regi/]$ $uc,n sav+s plan 7,,resp7 9
#bjjf4 ,if s1 y may h 6pay an a4i;nal
tax on all or "p (! am.t 9 box #dj ( yr
,t#d;,a slip4 ,5t] ! am.t f l9e #aj1
#ac1 or #af 7:i*"e applies7 on ,=m
,t#aagb1 ,a4i;nal ,tax on ,a3umulat$
,9come ,pay;ts f ,,resp's4 ,= m details1
get 9=m,n docu;t ,,rc#djib1 ,regi/]$
,$uc,n ,sav+s ,plans 7,,resp's74
#bha
,l9e #dba--,,cpp 3tribu;ns c#df
paya# on self-employ;t & o!r
e>n+s
,see page #dg4
,l9e #dbb--,social b5efits
repay;t
,see page #dg4
,l9e #dbd--,f$]al tax on split
9come
,c]ta9 9come (a * :o 0 born 9 #aihi or
lat] is tr1t$ di6]5tly 7see 8,split
9come (a * "u #ah0 on page #ae74 ,if ?
tax applies1 calculate x on ,=m ,t#abjf1
,tax on ,split ,9come1 & 5t] ! am.t f
l9e #e on l9e #dbd on ,s*$ule #a4
#bhb
,l9e #dbe--,f$]al divid5d d#df
tax cr$it
,if y report$ divid5ds on l9e #abj1
5t] on l9e #dbe ( ,s*$ule #a ! total (!
divid5d tax cr$its f taxa# ,canadian
corpor,ns %[n on yr 9=m,n slips4
,/>t \tl9e
,"u propos$ legisl,n1 if y rcvd
.eligi# .divid5ds1 ! f$]al divid5d
tax cr$it w 2 #ah.ifee@3p ( yr taxa#
am.t ( eligi# divid5ds 9clud$ on l9e
#abj4
,if y rcvd divid5ds 7.o!r .?an
.eligi#71 ! f$]al divid5d tax cr$it
is #ac.cccc@3p ( yr taxa# am.t (
divid5ds report$ on l9e #ahj4
,= explan,ns on ..eligi# & o!r ?an
eligi# .divid5ds1 see l9e #abj on
page #ah ( ? guide4
,5d \tl9e
#bhc
,l9e #dbe e#df
,note
,=eign divid5ds d .n qualify = ?
cr$it4
,l9e #dbf--,ov]s1s employ;t
tax cr$it
,y may 2 a# 6claim ? cr$it if .bo? (!
foll[+ apply = #bjjf3
--,y 7 a resid5t or deem$ resid5t 7z
def9$ "u ;,e on page #aj7 (
,canada at any "t 9 ! ye>4
--,y h employ;t 9come f c]ta9 k9ds (
"w y did 9 ano!r c.try4
,6make yr claim1 use ,=m ,t#fbf1
,ov]s1s ,employ;t ,tax ,cr$it1 & mail x
) yr tax return 6! ,9t]n,nal ,tax
,s]vices ,(fice1 #bbjd ,walkley ,road1
,ottawa ,,on ,k#a;,a #a;,a#h4 ,=
details1 get ,9t]pret,n ,bullet9
,,it-#dig1 ,ov]s1s ,employ;t ,tax
,cr$it1 & ,=m ,t#fbf4
#bhd
,l9e #dbg--,m9imum tax f#df
c>ryov]
,if y pd m9imum tax on any ( yr #aiii
6#bjje returns1 b y d n h 6pay m9imum
tax = #bjjf1 y may 2 a# 6claim cr$its
ag/ yr taxes = #bjjf = all or "p (!
m9imum tax y pd 9 ^? ye>s4
,6calculate yr claim1 -plete ! "ps (
,=m ,t#fia1 ,alt]native ,m9imum ,tax1 t
apply4 ,atta* ! =m 6yr pap] return4
,l9e #dbh--,prov9cial or
t]ritorial tax
,see page #dh4
,l9es #dca & #dcc--,f$]al
=eign tax cr$it
,? cr$it is = =eign 9come or pr(its
taxes y pd on 9come y rcvd f \tside
,canada & report$ on yr ,canadian
return4 ,tax tr1ties ) o!r c.tries may
a6ect :e!r y >e eligi# = ? cr$it4 #bhe
,l9es #dca & #dcc g#df
,note
,y may h deduct$ an am.t on l9e #bef =
9come t is n taxa# 9 ,canada "u a tax
tr1ty4 ,9 t case1 d n 9clude t 9come1
or any tax )held f x1 9 yr =eign tax
cr$it calcul,n4
-------------------------------------#dg
,if y pd tax 6m ?an "o =eign c.try1 &!
total non-busi;s 9come tax y pd 6all
=eign c.tries is m ?an 4#bjj1 y h 6d a
sep>ate calcul,n = ea* c.try = : y claim
a =eign tax cr$it4 ,9 t case1 5t] !
total ( yr all[a# f$]al =eign tax cr$it
on l9e #db ( ,s*$ule #a or l9e #de =
resid5ts ( ,quebec4
,y al h 6d a sep>ate calcul,n = busi;s
9come taxes pd 6ea* =eign c.try4 ,9 t
case1 use ,=m ,t#bbji1 ,f$]al ,=eign
,tax ,cr$its1 6calculate yr cr$it = bo?
non-busi;s 9come taxes &! busi;s 9come
taxes pd 6ea* =eign c.try4 ,= tax ye>s
5d+ 2f ,m>* #bc1 #bjjd1 y c c>ry
unclaim$ =eign busi;s 9come taxes back
?ree ye>s & =w>d sev5 ye>s4 ,= #bhf
,l9es #dca & #dcc a#dg
tax ye>s 5d+ af ,m>* #bb1 #bjjd1 ! c>ry
=w>d p]iod is #aj ye>s4
,9 mo/ cases1 ! =eign tax cr$it y c
claim = ea* =eign c.try is :i*"e (!
foll[+ two am.ts is .l[]3
--! =eign 9come tax y actu,y pd2 or
--! tax due 9 ,canada on yr net
9come f t c.try4
,note
,if y pd tax on 9come f =eign prop]ty
7o!r ?an r1l prop]ty71 yr =eign tax
cr$it =! 9come f t prop]ty _c 2 m ?an
#ae@3p ( yr net 9come f t prop]ty4
,h["e1 y may 2 a# 6deduct on l9e #bcb
! "p (! =eign taxes y pd ov] #ae@3p4
,2g9n+ 9 #bjjd1 yr 3tribu;n 6a =eign
public p5.n plan is 3sid]$ z a non-
busi;s 9come tax = =eign tax cr$it
purposes ": ! foll[+ two 3di;ns apply3
--y >e requir$ 6make ! 3tribu;n "u !
legisl,n (! =eign c.try2 .&
#bhg
,l9es #dca & #dcc b#dg
--x is r1sona# 63clude t y w n 2
eligi# = any f9ancial b5efit f yr
3tribu;n 3sid]+ t ! employ;t 9 !
=eign c.try 0 tempor>y &=a %ort
p]iod ( "t4
,note
,u4,s4 ,,fica pay;ts .qualify = ?
cr$it4
,= details on h[ 6calculate yr claim1
get ,9t]pret,n ,bullet9 ,,it-#bgj1
,=eign ,tax ,cr$it & ,,itnews-#ca;,r#b1
,9come ,tax--,te*nical ,news1 ,no4
#ca;,r#b4
,h[ 6claim
,-plete ! f$]al =eign tax cr$it >ea on
,s*$ule #a4
,d all ( yr calcul,ns 9 ,canadian
doll>s4 ,see 8,h[ d y report =eign 9come
& o!r am.ts80 on page #ad4
#bhh
,l9es #dca & #dcc c#dg
,if y 7 a memb] (a "pn]%ip & >e 5titl$
6claim a "p (! =eign taxes ! "pn]%ip pd1
9clude 9 yr calcul,ns ! am.t %[n 9 !
f9ancial /ate;ts or 9 box #ha & box #hb
( yr ,t#ejac or ,t#ejac;,a slip4
,receipts--,if y >e fil+ a pap]
return1 9clude yr docu;ts1 s* z (ficial
receipts1 t %[ ! =eign taxes y pd1 &a
note %[+ yr calcul,ns4 ,al 9clude ,=m
,t#bbji1 if y use x4 ,if y pd taxes 6!
,u4,s41 atta* yr ;,w-#b 9=m,n slip1
,u4,s4 #ajdj return1 & any o!r support+
docu;ts t apply4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m4
,tax ,tips
,yr f$]al =eign tax cr$it on non-
busi;s 9come may 2 less ?an ! tax y pd
6a =eign c.try4
,if s1 & y .7 .n a resid5t ( ..,quebec
on ,decemb] #ca1 .#bjjf1 y may 2 a#
6claim a prov9cial or #bhi
,l9es #dca & #dcc d#dg
t]ritorial =eign tax cr$it4 ,6help y
calculate ! cr$it1 get ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it4 ,atta* a -plet$ copy (! =m 6yr
pap] return4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 see ! guide = yr
prov9cial 9come tax return = ,quebec4
,al1 on l9e #bcb1 y may 2 a# 6deduct !
am.t ( net =eign taxes y pd = : y h n
rcvd a f$]al1 prov9cial1 or t]ritorial
=eign tax cr$it4 ,? does n 9clude
c]ta9 taxes y pd1 s* z ^? on am.ts y
cd h deduct$ "u a tax tr1ty on l9e
#bef4 ,= details1 get ,9t]pret,n
,bullet9 ,,it-#ejf1 ,=eign ,9come
,taxes z a ,deduc;n ,f ,9come4
#bij
,refund or ,bal.e [+ e#dg
,l9e #dba--,,cpp 3tribu;ns
paya# on self-employ;t & o!r
e>n+s
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 5t] ! ,canada
,p5.n ,plan 7,,cpp7 3tribu;ns y h 6pay f
l9e #aj on ,s*$ule #h4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 ? l9e does n apply
6y4 ,5t] ! ,quebec ,p5.n ,plan 3tribu;ns
y h 6pay on yr prov9cial 9come tax
return = ,quebec4
,l9e #dbb--,social b5efits
repay;t
,5t] ! am.t ( social b5efits y h
6repay1 f l9e #bce ( yr return4
#bia
,l9e #dbd--,f$]al tax on #dh
split 9come
,see page #df4
,l9e #dbe--,f$]al divid5d tax
cr$it
,see page #df4
,l9e #dbf--,ov]s1s employ;t
tax cr$it
,see page #df4
,l9e #dbg--,m9imum tax c>ryov]
,see page #df4
,l9e #dbh--,prov9cial or
t]ritorial tax
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 use ,=m #dbh 9 !
=ms book 6calculate yr prov9cial #bib
,l9e #dbh a#dh
or t]ritorial tax4 ,atta* a copy 6yr
pap] return4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 ? l9e applies 6y
only if y _h a busi;s )a p]man5t
e/abli%;t \tside ,quebec4 ,9 t case1 use
,=m ,t#bbjc1 ,prov9cial & ,t]ritorial
,taxes = #bjjf--,multiple ,jurisdic;ns1
6calculate yr tax = prov9ces &
t]ritories o!r ?an ,quebec4 ,atta* a
copy 6yr pap] return4 ,6calculate yr tax
= ,quebec1 y w h 6file a prov9cial 9come
tax return = ,quebec4
,l9es #dca & #dcc--,f$]al
=eign tax cr$it
,see page #df4
#bic
,l9e #dcg--,total 9come b#dh
tax deduct$
,5t] ! total (! am.ts %[n 9 ! 8,9come
tax deduct$0 box f all ( yr ,canadian
9=m,n slips4 ,h["e1 if y .7 a resid5t (
..,quebec on ,decemb] #ca1 .#bjjf1 d n
9clude on ? return any ( yr ,quebec
prov9cial 9come tax deduct$4
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 b y _h ,quebec
prov9cial 9come tax )held f yr 9come1
9clude ^? am.ts on ? l9e4 ,atta* yr
prov9cial 9=m,n slips 6yr pap] return4
,notes
,if y pd tax 09/al;ts 9 #bjjf1 claim
!m on l9e #dgf4
,if tax 0 )held f yr ,,oas b5efits 7z
%[n 9 box #bb ( yr ,t#d;,a7,,oas7
slip71 make sure y claim x on ? l9e4
,if y pd =eign taxes1 d n claim ^!
am.ts on ? l9e4 ,h["e1 y may 2 #bid
,l9e #dcg c#dh
a# 6claim a =eign tax cr$it 7see l9es
#dca & #dcc on page #df74
,l9e #dch--,tax transf] =
resid5ts ( ,quebec
,if y 7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 y may h e>n$
9come1 s* z employ;t 9come1 \tside
,quebec dur+ #bjjf4 ,9 t case1 tax may h
be5 deduct$ =a prov9ce or t]ritory o!r
?an ,quebec4
,y c transf]1 6! ,prov9ce ( ,quebec1
up 6#de@3p (! 9come tax %[n on 9=m,n
slips issu$ 6y 0pay]s \tside ,quebec4
,5t] on l9e #dch ( yr f$]al return &
on l9e #ded ( yr prov9cial 9come tax
return = ,quebec ! am.t y want 6transf]
7up 6! maximum74 ,if ! taxa# 9come on yr
prov9cial 9come tax return = ,quebec is
z]o1 no transf] is nec4
#bie
,l9e #ddj--,refunda# d#dh
,quebec abate;t
,! ,quebec abate;t is provid$ "u !
f$]al-prov9cial fiscal >range;t1 9 place
( direct co/-%>+ 0! f$]al gov]n;t4 ,x
reduces yr bal.e [+ & may ev5 give y a
refund4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 & y did n h a
busi;s )a p]man5t e/abli%;t \tside
,quebec1 yr refunda# ,quebec abate;t is
#af.e@3p (! basic f$]al tax on l9e #dd (
,s*$ule #a4
,if y _h a busi;s )a p]man5t e/abli%;t
\tside ,quebec1 or y .7 .n a resid5t (
..,quebec on ,decemb] #ca1 .#bjjf1 & y
_h a busi;s )a p]man5t e/abli%;t 9
,quebec1 use ,=m ,t#bbjc1 ,prov9cial &
,t]ritorial ,taxes = #bjjf--,multiple
,jurisdic;ns1 6calculate yr abate;t4
#bif
,l9e #ddh--,,cpp ov]pay;t e#dh
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 & y 3tribut$ m 6!
,canada ,p5.n ,plan 7,,cpp7 ?an y _h to
7see l9e #cjh71 5t] ! di6];e on ? l9e4
,we w refund ! excess 3tribu;ns 6y or
use !m 6reduce yr bal.e [+4
,if y .7 a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 ? l9e does n apply
6y4 ,claim ! excess am.t on yr prov9cial
9come tax return = ,quebec4
,l9e #dej--,employ;t ,9sur.e
ov]pay;t
,if y .7 .n a resid5t ( ..,quebec on
,decemb] #ca1 .#bjjf1 & 3tribut$ m ?an y
_h to 7see l9e #cab71 5t] ! di6];e on
l9e #dej4 ,we w refund ! excess am.t 6y
or use x 6reduce yr bal.e [+4 ,if !
di6];e is 4#a or less1 y w n rcv a
refund4
#big
,l9e #dej f#dh
,note
,if y repd "s (! ,employ;t ,9sur.e
b5efits y rcvd1 d n claim ! repay;t on
? l9e4 ,y may 2 a# 6claim a deduc;n on
l9e #bcb =! b5efits y repd4
,/>t \tl9e
,"u propos$ *anges1 if y .7 a resid5t
( ..,quebec on ,decemb] #ca1 .#bjjf1
& 3tribut$ m ?an y _h to 7see l9e
#cab71 5t] ! di6];e on l9e #dej4 ,if
y
-------------------------------------#di
-plet$ ,s*$ule #aj1 5t]1 9 doll>s &
c5ts1 ! am.t f l9e #aa on l9e #dej4
,! excess am.t on l9e #dej is reduc$
0! prov9cial p>5tal 9sur.e plan
7,,ppip7 premiums t y h 6pay 7l9e
#cgf on ,s*$ule #a7 6! ,,ppip4 ,! "p
(! excess am.t us$ w 2 transf]r$
directly 6,rev5u ,qu@ebec4 ,we w
refund ! unus$ excess am.t 6y or use
#bih
,l9e #dej a#di
x 6reduce yr bal.e [+4 ,if ! di6];e
is 4#a or less1 y w n rcv a refund4
,note
,if y repd "s (! ,employ;t ,9sur.e
b5efits y rcvd1 d n claim ! repay;t on
? l9e4 ,y may 2 a# 6claim a deduc;n on
l9e #bcb =! b5efits y repd4
,5d \tl9e
,l9e #deb--,refunda# m$ical
exp5se supple;t
,/>t \tl9e
,previ\sly1 y 7 a# 6claim a cr$it ( up
64#gej4 ,! maximum am.t is 9cr1s$
64#a1jjj4
,5d \tl9e
,6claim ? supple;t1 ! foll[+ .m/
apply3
--,y h an am.t on l9e #bae on yr
return or on l9e #ccb ( ,s*$ule
#a4 #bii
,l9e #deb b#di
--,y 7 resid5t 9 ,canada "?\t #bjjf4
--,y 7 #ah or old] at ! 5d ( #bjjf4
.,9 .a4i;n1 ! total (! foll[+ two
am.ts has 6be 4#b1iai or m3
--yr employ;t 9come on l9es #aja &
#ajd 7o!r ?an am.ts rcvd f a wage-
loss replace;t plan7 m9us ! am.ts
on l9es #bjg1 #bab1 #bbi1 & #bca
7b if ! result is negative1 use
8#j072 &
--yr net self-employ;t 9come 7n
9clud+ losses7 f l9es #ace 6#adc4
,y _c claim ? cr$it if ! total ( yr
net 9come 7l9e #bcf7 & yr sp\se or -mon-
law "pn]'s net 9come 7l9e #bcf ( 8 or h]
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 m9us any ,univ]sal ,*
,c>e ,b5efit 7,,uccb7 am.t report$ 0y on
ei l9e #aag or 9 ! 8,9=m,n ab yr sp\se
or -mon-law "pn]0 >ea on page #a ( yr
return is 4#db1adj or m4 ,h["e1 if y 7
sep>at$ 2c (a br1kd[n 9 yr rel,n%ip =a
p]iod ( #ij "ds or m t 9clud$ ,decemb]
#ca1 #bjjf1 y d n h 69clude yr #cjj
,l9e #deb c#di
sp\se or -mon-law "pn]'s 9come :5
calculat+ ? cr$it4
,make sure y 5t]1 9 ! ,id5tific,n >ea
on page #a ( yr return1 yr m>ital /atus
&1 if x applies1 ! 9=m,n 3c]n+ yr sp\se
or -mon-law "pn] 79clud+ 8 or h] net
9come1 ..ev5 if x is .z]o &1 if
applica#1 ! am.t ( ,,uccb 9clud$ 9 8 or
h] net 9come74
,-plete ! *>t = l9e #deb on ! ,f$]al
,"w%eet 9 ! =ms book 6calculate yr
claim4 ,y c claim ? cr$it =! same m$ical
exp5ses t y claim$ on l9e #bae ( yr
return & l9e #ccb on ,s*$ule #a4
,l9e #ded--,refund ( 9ve/;t
tax cr$it
,if y >e eligi# = an 9ve/;t tax cr$it
7l9e #dab on ,s*$ule #a7 bas$ on
exp5ditures made 9 #bjjf1 y may 2 a#
6claim a refund ( yr unus$ 9ve/;t tax
cr$it4 ,? refund w reduce ! am.t ( cr$it
availa# 6y = o!r ye>s4 #cja
,l9e #ded d#di
,calculate ! refunda# "p ( yr 9ve/;t
tax cr$it on ,=m ,t#bjch7,,ind71 ,9ve/;t
,tax ,cr$it 7,9dividuals74 ,atta* a
-plet$ copy (! =m 6yr pap] return4
,l9e #def--,"p ,,xii4#b tru/
tax cr$it
,5t] ! total ( am.ts %[n 9 box #ch (
all yr ,t#c slips4
,l9e #deg--,employee & "pn]
,,gst/,,hst rebate
,if y deduct$ exp5ses f yr 9come z an
employee 7l9e #bab or #bbi7 or z a "pn]
7l9es #ace 6#adc71 y may 2 eligi# =a
rebate (! ,,gst/,,hst y pd on ^?
exp5ses4 ,g5],y1 y c claim ? rebate if
.ei (! foll[+ applies3
--yr employ] is a ,,gst/,,hst
regi/rant1 o!r ?an a li/$ f9ancial
9/itu;n2 or
#cjb
,l9e #deg e#di
--y >e a memb] (a ,,gst/,,hst-
regi/]$ "pn]%ip1 & y h report$ on
yr return yr %>e (! 9come f t
"pn]%ip4
,6claim ? rebate1 if y 9curr$ !
exp5ses z an employee1 use ,guide
,t#djdd1 ,employ;t ,exp5ses4 ,if y
9curr$ ! exp5ses z a memb] (a "pn]%ip1
use ,guide ,,rc#djia1 ,,gst/,,hst
,rebate = ,"pn]s4 ,^! guides li/ !
exp5ses t qualify4 ,!y al 9clude ,=m
,,gst#cgj1 ,employee & ,"pn] ,,gst/,,hst
,rebate ,applic,n1 : y ne$ 6make yr
claim4 ,atta* a -plet$ copy ( ? =m 6yr
pap] return1 & 5t] on l9e #deg ! rebate
y >e claim+4
,notes
,g5],y1 y h 69clude 9 9come any rebate
y rcv on ! return =! ye> 9 : y rcv x4
,= example1 y may claim a rebate on yr
return = #bjjf4 ,if we all[ yr claim &
assess t return 9 #bjjg1 y h 6report !
rebate on yr return = #bjjg4 #cjc
,l9e #deg f#di
,y may h rcvd a ,,gst/,,hst rebate 9
#bjjf4 ,if y did1 & y 7 an employee1
see l9e #ajd4 ,if y >e a "pn]1 3tact
\r .,busi;s .,5quiries s]vice4 ,see
8,3tact+ u0 on page #f4
,l9e #dgf--,tax pd 09/al;ts
,5t] ! total 9/al;t pay;ts y made = yr
taxes = #bjjf4
,9 ,febru>y #bjjg1 we w issue y ,=m
,,inns#a1 ,9/al;t ,rem9d]1 or ,=m
,,inns#b1 ,9/al;t ,pay;t ,summ>y1 : %[s
yr total 9/al;t pay;ts = #bjjf t we h on
record4 ,6view yr 9/al;t a3.t1 visit
.,my .,a3.t on \r ,web site 7see page
#e74
-------------------------------------#ej
,if y made an 9/al;t pay;t = yr taxes
= #bjjf t does n appe> on ? rem9d] or
summ>y1 al 9clude t am.t on l9e #dgf4
#cjd
,l9e #dgf a#ej
,note
,if tax 0 )held f yr 9come1 claim on
l9e #dcg ! am.ts %[n on yr 9=m,n
slips4
,l9e #dgi--,prov9cial or
t]ritorial cr$its
,if y .7 a resid5t ( ..,ont>io1
,manitoba1 ,briti% ,columbia1 .,yukon1 !
.,nor?we/ .,t]ritories1 or .,nunavut on
,decemb] #ca1 #bjjf1 use ,=m #dgi 9 !
=ms book 6calculate yr prov9cial or
t]ritorial cr$its4 ,atta* a copy 6yr
pap] return4 ,if y 7 .n a resid5t ( any
( ^? prov9ces & t]ritories1 ,=m #dgi
does n apply 6y4
,resid5ts ( ..,newf.dl& & ,labrador1
,pr9ce ,$w>d ,isl&1 ,nova ,scotia1 ,new
,brunswick1 .,saskat*ewan1 & .,alb]ta
claim _! prov9cial cr$its on ,=m #dbh &
use !m 6reduce _! prov9cial tax paya# on
l9e #dbh4
#cje
,l9e #dgi b#ej
.,quebec resid5ts claim _! prov9cial
cr$its on _! prov9cial 9come tax returns
= ,quebec4
,l9e #dhd--,refund
,if yr total paya# 7l9e #dce7 is less
?an yr total cr$its 7l9e #dhb71 5t] !
di6];e on l9e #dhd4 ,? am.t is yr
refund4 ,g5],y1 if ! di6];e is 4#b or
less = #bjjf1 y w n rcv a refund4
,note
,"o p]son's refund ._c 2 transf]r$
6pay ano!r p]son's bal.e [+4
,al? y may 2 5titl$ 6a refund = #bjjf1
we may keep "s or all ( x to3
--apply ag/ any am.t y [e u or >e ab
6[e u2
--satisfy a g>ni%;t ord] "u !
,family ,ord]s & ,agree;ts ,5=ce;t
,assi/.e ,act2 or
#cjf
,l9e #dhd c#ej
--apply ag/ c]ta9 o!r \t/&+ f$]al1
prov9cial1 or t]ritorial gov]n;t
debts1 s* z /ud5t loans1 ,employ;t
,9sur.e & social assi/.e b5efit
ov]pay;ts1 ,immigr,n loans1 &
tra9+ all[.e ov]pay;ts4
,if y pay yr taxes 09/al;ts 7see page
#ab71 y c atta* a note 6yr pap] return
6ask u 6transf] yr refund 6yr 9/al;t
a3.t = #bjjg4 ,we w transf] yr .full
refund & 3sid] s* a pay;t 6h be5 rcvd on
! date t we assess yr return4
,6view yr refund 9=m,n1 visit .,my
.,a3.t on \r ,web site 7see page #e74
,direct deposit
,y c h yr 9come tax refund1 z well z
yr ,,gst/,,hst cr$it1 ,univ]sal ,* ,c>e
,b5efit 7,,uccb7 pay;ts &/or ,canada ,*
,tax ,b5efit 7,,cctb7 pay;ts 79clud+ ^?
f c]ta9 relat$ prov9cial or t]ritorial
programs71 deposit$ directly 96yr a3.t
at a f9ancial 9/itu;n 9 ,canada4 #cjg
,l9e #dhd d#ej
,6./>t direct deposit1 or 6.*ange
9=m,n y alr gave u1 -plete ! 8,direct
deposit--,/>t or *ange0 sec;n on page #d
( yr return4 ,y d n h 6-plete ? >ea if y
alr h direct deposit s]vice &! 9=m,n y
alr gave u has n *ang$4 ..,yr direct
deposit reque/ w /ay 9 e6ect until y
*ange ! 9=m,n or c.el ! .s]vice4
,if y want yr ,,cctb &/or ,,uccb
pay;ts deposit$ 96a di6]5t a3.t1 y w h
6s5d u1 ei ) yr pap] return or
sep>ately1 a -plet$ ,=m ,t#a-;,,dd7#a71
,direct ,deposit ,reque/--,9dividuals4
,if y >e *ang+ ! a3.t 96: we deposit a
pay;t1 ..d n close ! old a3.t 2f we
deposit ! pay;t 96! new .a3.t4 ,if yr
f9ancial 9/itu;n advises u t y h a new
a3.t1 we may deposit yr pay;ts 96! new
a3.t4
,if1 = any r1son1 we _c deposit a
pay;t 96yr a3.t1 we w mail a *eque 6y at
! a4ress we h on file4
#cjh
,l9e #dhd e#ej
,if y ne$ help 6-plete ! direct
deposit 9=m,n1 or 6c.el ! s]vice = "o or
m ( ^! pay;ts1 3tact u4
,6view yr direct deposit 9=m,n1 visit
.,my .,a3.t on \r ,web site 7see page
#e74
,l9e #dhe--,bal.e [+
,if yr total paya# 7l9e #dce7 is m ?an
yr total cr$its 7l9e #dhb71 5t] ! di6];e
on l9e #dhe4 ,? am.t is yr bal.e [+4 ,yr
bal.e is due no lat] ?an ,april #cj1
#bjjg4 ,g5],y1 if ! di6];e is 4#b or
less = #bjjf1 y d n h 6make a pay;t4
,note
,:5 a due date falls on a ,satur"d1
,sun"d1 or a holi"d recogniz$ 0!
,,cra1 we 3sid] yr return 6be fil$ on
"t or yr pay;t 6be pd on "t if we rcv
x or x is po/m>k$ on ! next busi;s "d4
#cji
,l9e #dhe f#ej
,:e!r y file a pap] return or file
electronic,y1 y c make yr pay;t 9 s"eal
di6]5t ways3
--,y may 2 a# 6pay electronic,y us+
yr f9ancial 9/itu;n's ,9t]net or
teleph"o bank+ s]vices4 ,mo/
f9ancial 9/itu;ns all[ y 6s*$ule
future-dat$ pay;ts4 ,= m 9=m,n1
visit electronic pay;ts on \r ,web
site 7see page #e7 or 3tact yr
f9ancial 9/itu;n4
--,y c make yr pay;t free ( *>ge at
yr ,canadian f9ancial 9/itu;n 9
,canada4 ,6d s1 y h 6use !
remitt.e =m 9 yr p]sonaliz$ tax
package 7if y rcvd "o7 or ,=m
,t#g;,,dr7,a71 : y c get 03tact+
u4
--,y c atta* 6! .front ( yr pap]
return a *eque or m"oy ord] made \
6! ,rcvr ,g5]al4 ,5t] ? am.t on
l9e #dhf4
#caj
,l9e #dhe g#ej
--,y c s5d u a *eque or m"oy ord] )!
remitt.e =m 9 yr p]sonaliz$ tax
package 7if y
-------------------------------------#ea
rcvd "o7 or ) ,=m ,t#g;,,dr7,a71 :
y c get f u4 ,mail ! =m & yr *eque
or m"oy ord] to3 ,canada ,rev5ue
,ag5cy1 #hge ,h]on ,road1 ,ottawa
,,on ,k#a;,a #a;,b#a4
,note
,if y >e mak+ a pay;t 0*eque or m"oy
ord]1 pl1se write yr social 9sur.e
numb] on ! back 6help u process yr
pay;t correctly4 ,= m 9=m,n1 see
8,social 9sur.e numb]0 on page #h4
,d .n mail u ca% or 9clude x ) yr
return4
,y c file yr return e>ly & make a po/-
dat$ pay;t z late z ,april #cj4 ,9 t
case1 if we process yr return 2f ! date
(! pay;t1 yr pay;t w appe> on yr ,notice
( ,assess;t1 b x w n reduce yr #caa
,l9e #dhe a#ea
bal.e [+4 ,we w cr$it yr a3.t on ! date
(! pay;t & !n s5d y a revis$ /ate;t ( yr
a3.t4
,if y make a pay;t )a *eque t yr
f9ancial 9/itu;n does n hon\r 79clud+ a
*eque on : y put a 8/op-pay;t071 we w
*>ge y a fee4
,6view yr 9=m,n on yr a3.t bal.e &
pay;t on fil+1 visit .,my .,a3.t on \r
,web site 7see page #e74
,mak+ a pay;t >range;t--,if y _c pay
yr bal.e [+ on or 2f ,april #cj1 #bjjg1
we w a3ept a pay;t >range;t only af y h
r1sonably tri$ 6obta9 ! nec funds
0borr[+ or re->rang+ yr f9ancial a6airs4
,if y _c pay ! bal.e 9 full1 y %d 3tact
yr tax s]vices (fice 64cuss a mutu,y
a3epta# pay;t >range;t bas$ on yr abil;y
6pay4 ,we / w *>ge daily -p.d 9t]e/ on
any \t/&+ bal.e />t+ ,may #a1 #bjjg1
until y pay x 9 full4
,yr failure 6proce$ ) "tly ac;n
6resolve yr tax >re>s c l1d 6s]i\s
m1sures 0,,cra 9clud+ legal ac;n #cab
,l9e #dhe b#ea
s* z g>ni%ee+ yr 9come or yr bank a3.t1
or 9itiat+ o!r legal ac;n s* z seiz+ &
sell+ yr assets4
,tax ,tip
,ev5 if y _c pay all ( yr bal.e [+ "r
away1 y %d / file yr return on "t4 ,!n
y w n h 6pay a p5alty = fil+ yr return
af ! due date4 ,see 8,:at p5alties &
9t]e/ d we *>ge80 on page #h =
details4
#cac
#cad
,9dex #eb
,page
,a3ess codes = electronic s]vices """ #e
,am.ts pd 9 =eign funds """""""""""" #ad
,am.ts t >e n tax$ """"""""""""""""" #ae
,annu;y pay;ts """"""""""""""""""""" #ah
,bank a3.ts """""""""""""""""""""""" #ai
,burs>ies """""""""""""""""""""""""" #bb
,canada ,* ,tax ,b5efit 7,,cctb7 """" #h
,canada ,sav+s ,bonds 7,,csb's7 """" #bj
,*ang+ yr return """"""""""""""""""" #aa
,* support """""""""""""""""""" #ba1 #bg
,cl]gy resid;e deduc;n """"""""""""" #bi
,-mis.n 9come """""""""""""""""""""" #af
,-mon-law "pn]--def9$ """""""""""""" #ac
,-mun;y volunte] program """""""""""" #g
,3tact+ u """"""""""""""""""""""""""" #f
,d1? b5efits 7o!r ?an ,canada or
,quebec ,p5.n ,plan d1? b5efits7 #bb
,dec1s$ p]sons1 fil+ = """""""""""""" #h
#cae
,9dex a#eb
,deem$ resid5t """""""""""""""""""""" #i
,dep5dants1 non-resid5t--non-
refunda# tax cr$its """""""""""""" #cc
,deple;n all[.es """"""""""""""""""" #cj
,direct deposit """""""""""""""""""" #ej
,4agree+ ) yr assess;t """"""""""""" #aa
,due date = returns """"""""""""""""" #g
,elec;ns ,canada """""""""""""""""""" #d
,em]g5cy volunte]s """"""""""""""""" #af
,emigrants--non-refunda# tax
cr$its """"""""""""""""""""""""""" #cc
,employ;t ,9sur.e--repay+ b5efits "" #cj
,factual resid5t """""""""""""""""""" #i
,f$]al lo7+ tax cr$it """""""""""""" #de
,f$]al non-refunda# tax cr$its """"" #cc
,fell[%ips """"""""""""""""""""""""" #bb
,fil+ a return
--due date """""""""""""""""""""""" #g
--= dec1s$ p]sons """"""""""""""""" #h
--= previ\s ye>s """"""""""""""""" #aa
--require;ts """""""""""""""""""""" #g
#caf
,9dex b#eb
,fil+ electronic,y """""""""""""""""" #e
,=eign 9come & prop]ty """"""""""""" #ad
,gett+ help """"""""""""""""""""""""" #f
,gds & s]vices tax/h>moniz$ sales
tax 7,,gst/,,hst7
--cr$it """""""""""""""""""""""""" #ac
--rebate1 9clu.n 9 9come """"""""" #ag
,gu>ante$ 9ve/;t c]tificates
7,,gic's7 """""""""""""""""""""""" #ai
,home ,buy]s' ,plan
--designat+ repay;ts """"""""""""" #be
--9clu.n 9 9come """"""""""""""""" #ba
,h\rs ( s]vice """""""""""""""""""""" #f
,id5tific,n """""""""""""""""""""""" #ab
,immigrants--non-refunda# tax
cr$its """"""""""""""""""""""""""" #cc
,9come am.ts pd back """"""""""""""" #bi
,9come-ma9t5.e 9sur.e plans """""""" #ag
,9come tax pro#ms """""""""""""""""" #aa
,9/al;ts """"""""""""""""""""""""""" #ab
#cag
,9dex c#eb
,9sur.e policies
--9come rcvd """"""""""""""""""""" #bj
--loan 9t]e/ pd """""""""""""""""" #bh
,9t]e/ on bal.es [+ """"""""""""""""" #h
,9t]e/ on refunds
--deduc;n = repay+ """"""""""""""" #bg
--rcvd z 9come """"""""""""""""""" #ai
--:5 d we pay8 """"""""""""""""""" #aa
,9t]net a3ess """"""""""""""""""""""" #e
,legal fees
--6recov] employ;t 9come """"""""" #bi
--o!r """""""""""""""""""""""""""" #cj
,lifel;g ,le>n+ ,plan
--designat+ repay;ts """"""""""""" #be
--9clu.n 9 9come """"""""""""""""" #ba
,loans & transf]s ( prop]ty """""""" #ae
-------------------------------------#ec
,losses """"""""""""""""""""""" #bg1 #ca
,lump-sum pay;t 9come """" #ae1 #ag1 #bb
,m>ital /atus """""""""""""""""""""" #ac
,m9imum tax """"""""""""""""""" #cb1 #df
#cah
,9dex a#ec
,mov+--advis+ u """""""""""""""""""" #ab
,mutual funds """""""""""""""""""""" #bj
,my ,a3.t """"""""""""""""""""""""""" #e
,net 9come--sp\se or -mon-law "pn] #ac
,newcom]s 6,canada--non-refunda#
tax cr$its """"""""""""""""""""""" #cc
,non-resid5t dep5dants """"""""""""" #cc
,non-resid5t tru/s--b5efici>ies1
loans1 transf]s """""""""""""""""" #ae
,objec;ns """""""""""""""""""""""""" #aa
,old ,age ,secur;y--repay+ b5efits #cj
,pay;ts """""""""""""""""""""""""""" #ej
,p5alties """"""""""""""""""""""""""" #h
,p5.ns f a =eign c.try """"""""""""" #ah
,p]sonal label """"""""""""""""""""" #ab
,p]sonal tax 9=m,n1 reque/+ """"""""" #f
,po/-dat$ *eques1 pay+ yr taxes ) "" #ea
,previ\s ye>s1 fil+ = """""""""""""" #aa
,prov9ce ( resid;e """"""""""""""""" #ab
#cai
,9dex b#ec
,refunds """"""""""""""""""""""""""" #aa
,regi/]$ retire;t 9come fund
7,,rrif7 9come """"""""""""""""""" #ah
,regi/]$ retire;t sav+s plans
7,,rrsp's7 = sp\se or -mon-law
"pn] """"""""""""""""""""""""""""" #ba
,repay+ am.ts 9clud$ 9 9come """"""" #bi
,repres5tatives """"""""""""""""""""" #f
,rese>* grants """"""""""""""""""""" #af
,res\rce exp5ses """"""""""""""""""" #bh
,retir+ all[.es """""""""""""""""""" #bb
,return due date """""""""""""""""""" #g
,safety deposit box *>ges """""""""" #bg
,s*$ule #g1 9/ruc;ns = -plet+ """""" #bd
,s*ol>%ips """"""""""""""""""""""""" #bb
,secur;y op;n b5efits """""""""""""" #af
,s"e.e pay """"""""""""""""""""""""" #bb
,social 9sur.e numb] """""""""""""""" #h
,split 9come (a * "u #ah """"""""""" #ae
,sp\se--def9$ """""""""""""""""""""" #ac
,su7es;ns """"""""""""""""""""""""""" #g
#cbj
,9dex c#ec
,tax package
--h[ 6get "o """"""""""""""""""""" #aj
--: "o 6use """"""""""""""""""""""" #i
,tax %elt]s """""""""""""""""""""""" #af
,t]m deposits """""""""""""""""""""" #ai
,t]ritory ( resid;e """""""""""""""" #ab
,tips 9come """""""""""""""""""""""" #af
,tr1sury bills 7;,t-bills7 """"""""" #bj
,unit$ ,/ates ,social ,secur;y
b5efits """"""""""""""""""""" #ah1 #cb
,univ]sal ,* ,c>e ,b5efit
7,,uccb7 """"""""""""""""""""" #i1 #ah
,volunt>y 4closures """""""""""""""" #ab
,v[ ( p]petual pov]ty """""""""""""" #cb
,wage-loss replace;t plans """"""""" #ag
,w> vet]ans all[.es & p5.ns """""""" #ae
#cba
#cbb
,t4,i4,p4,s4 7,tax ,9=m,n #ed
,ph"o ,s]vice7
,= p]sonal & g5]al tax 9=m,n1 use \r
automat$ ..,t4,i4,p4,s4 0call+
.#a-hjj-bfg-fiii4
,transcrib]'s note3
7,! li/ ( s]vices is set up 9 column>
=mat4 ,? has be5 *ang$ 6a n>rative
=mat47
,s]vices
,telerefund--f9d \ ! /atus ( yr refund =
#bjjf4 ,availa# dates f all ye>4 ,=!
ph"o press 8#a0
,gds & s]vices tax/h>moniz$ sales tax
7,,gst/,,hst7 cr$it--f9d \ if y >e
eligi# =! cr$it &! date y c expect
6rcv ! next pay;t4 ,availa# dates f
?ree weeks 2f "? two &a half weeks af
ea* pay;t is issu$4 ,=! ph"o press
8#b0
#cbc
,t4,i4,p4,s4 a#ed
,canada ,* ,tax ,b5efit 7,,cctb7--f9d \
if y >e eligi# =! ,,cctb &! date y c
expect 6rcv ! next pay;t4 ,availa#
dates f "o week 2f "? "o week af ea*
pay;t is issu$4 ,=! ph"o press 8#c0
,,rrsp deduc;n limit--f9d \ ! maximum
am.t y c deduct on yr return = #bjjf =
yr ,,rrsp 3tribu;ns1 z well z any ( yr
unus$ 3tribu;ns4 ,availa# dates f mid-
,septemb] 6! 5d ( ,april4 ,=! ph"o
press 8#d0 & !n 8#a0
,9fo-,tax--get tax 9=m,n = resid5ts &
non-resid5ts ( ,canada4 ,availa# dates
f sev5 "ds a week1 mid-,janu>y 6! 5d (
,decemb]4 ,=! ph"o press 8#d0 & !n
8#b0
,bullet9 ,bo>d--get rec5t tax & b5efit
9=m,n t may 2 ( 9t]e/ 6y4 ,availa#
dates f sev5 "ds a week1 ye>-r.d4 ,=!
ph"o press 8#d0 & !n 8#c0
,busi;s ,9=m,n--get tax 9=m,n relat+
6op]at+ a busi;s4 ,availa# dates f
sev5 "ds a week1 ye>-r.d4 ,=! ph"o
press 8#e0 #cbd
,t4,i4,p4,s4 b#ed
,6get 9=m,n f ..,telerefund1 ,,gst/-
,,hst cr$it1 .,,cctb1 or .,,rrsp
.deduc;n .limit1 y w h 6give u yr social
9sur.e numb]1 yr mon? & ye> ( bir?1 &3
--if y 3tact u .2f .,may .#a1 ! am.t
y 5t]$ on l9e #aej ( yr return =
.#bjje2 or
--if y 3tact u ..on or af ,may .#a1
! am.t y 5t]$ on l9e #aej ( yr
return = .#bjjf4
,li/ ( ,9fo-,tax message
numb]s & topics
#ajd ,o!r employ;t 9come
#aag ,univ]sal ,* ,c>e ,b5efit
#aba ,9t]e/ & o!r 9ve/;t 9come
#abf ,r5tal 9come
#abg ,taxa# capital ga9s
#abh ,support pay;ts rcvd
#acj ,o!r 9come
#adg ,non-taxa# 9come
#bjh ,,rrsp deduc;n
#bad ,* c>e exp5ses #cbe
,t4,i4,p4,s4 c#ed
#bae ,4abil;y supports deduc;n
#bai ,mov+ exp5ses
#bbj ,support pay;ts made
#bba ,c>ry+ *>ges & 9t]e/ exp5ses
#bbi ,o!r employ;t exp5ses
#bcb ,o!r deduc;ns
#bed ,capital ga9s deduc;n
#bee ,nor!rn resid5ts deduc;ns
#cja ,age am.t
#cjc ,sp\se or -mon-law "pn] am.t
#cje ,am.t = an eligi# dep5dant
#cjf ,am.t = 9firm dep5dants age #ah or
old]
#cac ,adop;n exp5ses
#cad ,p5.n 9come am.t
#cae ,c>egiv] am.t
#caf ,4abil;y am.t 7= self7
#cai ,9t]e/ pd on yr /ud5t loans
#cbc ,tui;n1 $uc,n1 & textbook am.ts
#cbd ,tui;n1 $uc,n1 & textbook am.ts
transf]r$ f a *
#cbf ,am.ts transf]r$ f yr sp\se or
-mon-law "pn]
#cbf
,t4,i4,p4,s4 d#ed
#ccj ,m$ical exp5ses = self1 sp\se or
-mon-law "pn]1 & yr dep5d5t *n born 9
#aihi or lat]
#cdi ,don,ns & gifts
#cfc ,canada employ;t am.t
#cfd ,public transit passes am.t
#djj ,,gst/,,hst cr$it
#ejj ,canada ,* ,tax ,b5efit 7,,cctb7
#fja ,,efile1 ,,telefile1 ,,netfile
#fjb ,fil+ or mak+ *anges 6a previ\s
ye>'s return
#fjc ,yr app1l "rs
#fjd ,volunt>y 4closures
#fje ,au?oriz+ repres5tatives
#fjf ,refunds
#fji ,ex*ange rates
#faj ,d y h 6file a return8
#faa ,miss+ 9=m,n
#fcj ,5h.ed 9come tax s]vices
#fca ,s]vices = p]sons ) 4abilities
#fcb ,-mun;y ,volunte] ,9come ,tax
,program
#fee ,home ,buy]s' ,plan
#gjb ,9/al;t 9=m,n #cbg
,t4,i4,p4,s4 e#ed
#gjc ,pay;t >range;ts
#gje ,9t]e/ on refunds & unpd taxes
#gjf ,late-fil+ p5alties
#gjg ,9t]e/ rate
#hhb ,direct deposit
#hhc ,pro#m ,resolu;n ,program
#hii ,9fo-,tax survey
#iii ,ma9 m5u
#cbh
,transcrib]'s note3
7,back page7
,canada ,rev5ue ,ag5cy
,m ,ways 6,s]ve ,y6
,yr ,"rs
,9 y d1l+s )! ,canada ,rev5ue ,ag5cy
,fair tr1t;t
,y h ! "r 6expect u 6apply ! law
fairly & im"pi,y4
,c\rtesy & 3sid],n
,y h ! "r 6be tr1t$ ) c\rtesy1
respect1 & 3sid],n4
,privacy & 3fid5tial;y
,y h ! "r 6expect t yr p]sonal &
f9ancial 9=m,n is protect$ ag/
unau?oriz$ use or 4closure4
#cbi
,yr "rs
,bil+ual s]vice
,y h ! "r 6be s]v$ 9 ! (ficial
language ( yr *oice at designat$
bil+ual (fices4
,9=m,n
,y h ! "r 6get -plete1 a3urate1 & cle>
9=m,n ab yr "rs1 5title;ts1 &
oblig,ns4
,5title;ts
,y h ! "r 6e b5efit all[$ "u ! law4
,=mal review
,if y 2lieve y h n rcvd yr full
5title;t "u ! law1 y h ! "r 6a =mal
review ( y file4 ,if we _c resolve !
matt] 6yr satisfac;n1 y h ! "r 6app1l
6! c\rts4
#ccj
,we respect yr "rs
,if y feel yr "rs h n be5 respect$1 we
5c\rage y 6sp1k ) an (fic] or a
sup]visor1 or 3sult ! guide3 .,yr .,"rs
,? guide \tl9es yr "rs 9 grt] detail4
#cca
,3v5i5t electronic s]vices =
9dividuals
,jo9 ! millions ( p :o1 ea* ye>1 tru/
! reliabil;y & spe$ (! electronic
s]vices t ! ,canada ,rev5ue ,ag5cy
7,,cra7 (f]s4 ,simply *oose ! fil+ op;n
t be/ suits yr ne$s1 & see h[ fa/ y get
yr refund--ev5 fa/] ) direct deposit4
,at any "t dur+ ! ye>1 visit ! ,,cra
,web site at _+www.cra.gc.ca_: 6view or
*ange yr p]sonal 9come tax 9=m,n4
,file yr [n return '''
,,netfile
--,file yr tax return ov] ! ,9t]net
us+ ,,netfile,'-c]tifi$ s(tw>e or a
,,netfile c]tifi$ ,web applic,n4 ,y
c get a ,,netfile a3ess code onl9e4
,= m 9=m,n1 visit3
_+www.netfile.gc.ca_:4
#ccb
,electronic fil+ s]vices
,,telefile
--,file yr tax return 0t\*-t"o
teleph"o4 ,= m 9=m,n1 call
#a-hjj-iei-hbha1 or visit3
_+www.cra.gc.ca/telefile_:4
,use a tax return prep>,n
s]vice '''
,,efile
--,*oose a tax profes.nal :o w file yr
tax return electronic,y us+ \r
,,efile s]vice4 ,= m 9=m,n1 visit3
_+www.cra.gc.ca/efile_:4
,view or *ange yr tax
9=m,n '''
,my ,a3.t
,*eck yr refund1 a3.t bal.e1 ,canada
,* ,tax ,b5efit1 ,univ]sal ,* ,c>e
,b5efit1 ,,gst/,,hst cr$it1 ,,rrsp
3tribu;n limit1 direct deposit1 & m* m
on ,my ,a3.t4 ,y c al *ange yr #ccc
,electronic fil+ s]vices
return1 *ange yr a4ress1 au?orize a
repres5tative1 or regi/] a =mal 4pute4
,6use ,my ,a3.t1 y h 6regi/] =a
,gov]n;t ( ,canada epass1 : 9cludes !
mail+ (a ,canada ,rev5ue ,ag5cy
secur;y code4 ,= m 9=m,n1 visit3
_+www.cra.gc.ca/myaccount_:4
,make yr pay;t onl9e '''
,onl9e pay;t
,y c make yr pay;t "? yr f9ancial
9/itu;n's ,9t]net or teleph"o bank+
s]vices4 ,try x6 ,x's z easy z pay+
any o!r bill onl9e4 ,= m 9=m,n1 visit3
_+www.cra.gc.ca/_&
electronicpayments_:4
#ccd