,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