On this page…

• What's new for 2005?
• Revised income tax information
• Are you using the tax and benefit package for the correct province or territory?
• Did You Know?
• National Register of Electors
• If you check "Yes"
• If you check "No" (or do not make a choice)
• Confidentiality
• Contacting Elections Canada

We list the major changes below, including income tax changes that have been announced but were not law at the time of printing. If they become law as proposed, they will be effective for 2005 or as of the dates indicated. For more details on these and other changes, see the areas outlined in yellow in this guide.

Marital status - The proposed amendments to the Income Tax Act regarding same-sex relationships have now become law. The CRA has made adjustments to reflect these changes.

Child Disability Benefit - The maximum amount for the supplement has increased to $2,000. See Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB) for details.

Eligibility of new home construction or home renovations or alterations for disabled persons (lines 330 and 331) - The rules for these expenses have been clarified.

Foreign property rule - The 30% limit in respect of foreign property that may be held by pension funds and other deferred income plans has been eliminated. See guide T4040, RRSPs and Other Registered Plans for Retirement, for details.

Registered retirement savings plans (RRSP) and certain deferred income plans - New investments have been added to the list of qualified investments. For more information, get guide T4040, RRSPs and Other Registered Plans for Retirement.

German pensions - Changes were made to the taxation of social security pensions received from Germany since January 1, 2005. For more information on these changes, see our important notice or contact us.

Schedule 3 - line 195 (Capital gains reduction on flow-through entities) has been removed. For more information, get guide T4037, Capital Gains.

Disability supports deduction (line 215) - You can now claim certain additional expenses.

Adoption expenses (line 313) - Certain expenses are now allowable as a non-refundable tax credit to individuals who adopt a child under the age of 18 years.

Disability amount (line 316) - Certain conditions for this non-refundable tax credit have changed.

Medical expenses (lines 330 and 331) - You can now claim certain additional medical expenses for you, your spouse or common-law partner and your dependent children born in 1988 or later, or other dependants.

Allowable amount of medical expenses for other dependants (line 331) - The maximum amount has been increased to $10,000.

Refundable medical expense supplement (line 452) - The maximum amount has increased to $750.

Revised income tax information

On November 14, 2005, the Minister of Finance announced the following proposed income tax measures that are effective as of January 1, 2005:

Federal tax rate – The lowest personal tax rate has been reduced from 16% to 15%.

Basic personal amount (line 300) – The amount has increased to $8,648.

Spouse or common law partner amount (line 303) – The maximum amount has changed. See line 303 for details.

Amount for an eligible dependant (line 305) – The maximum amount has changed. See line 305 for details.

Forms affected by these measures have been revised, with changes highlighted in red. They are included in the forms book.

Are you using the tax and benefit package for the correct province or territory?

It is important to use the package for the province or territory where you resided at the end of the year so that your provincial or territorial tax and credits can be calculated properly. To make sure you are using the correct package, see "Which tax and benefit package should you use?".

La version française de cette publication est intitulée Guide général d'impôt et de prestations - 2005.

Visually impaired persons can get our publications in braille, large print, or etext (computer diskette), or on audio cassette by visiting our Web site at www.cra.gc.ca/alternate or by calling 1-800-267-1267 weekdays from 8:15 a.m. to 5:00 p.m. (Eastern Time).

Did You Know?

You could be eligible for a monthly Canada Child Tax Benefit - which may include the Child Disability Benefit supplement

• Complete the Canada Child Tax Benefit Application form for each child in your care.
• To receive the Child Disability Benefit, Form T2201, Disability Tax Credit Certificate, must be approved by the CRA.
• Both spouses or common-law partners each have to file their own tax return for the year.
• To avoid any interruptions in receiving your payments, make sure we have your current address.
• For more information, see Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB).

You could be eligible for a GST/HST credit

• Apply when you file a tax return.
• To avoid any interruptions in receiving your payments, make sure we have your current address.
• For more information, see Are you eligible for the GST/HST credit?.

Please check the "Yes" box on page 1 of your return if you are a Canadian citizen and you want to authorize the Canada Revenue Agency (CRA) to provide your name, address, and date of birth to Elections Canada. Elections Canada will use this information to make sure that the National Register of Electors is kept up to date. Your authorization is needed every year, whether your information has changed or not.

Please check the "No" box on page 1 of your return if you do NOT authorize the Canada Revenue Agency (CRA) to provide your name, address and date of birth to Elections Canada.

National Register of Electors

The National Register of Electors is an automated data base maintained by Elections Canada, containing the name, address, and date of birth of eligible electors (Canadian citizens who are 18 years of age or older). The National Register of Electors is used to produce electoral lists without having to conduct door-to-door enumerations, saving approximately $30 million for each federal general election or referendum.

If you check "Yes"

• You authorize the CRA to give only your name, address, and date of birth to Elections Canada, to ensure that your information on the National Register of Electors is up to date.
• If you are an eligible elector who is not already on the National Register of Electors, Elections Canada will accept this as your request to have your information added to it.

Notes
The CRA updates the information provided to Elections Canada several times throughout the year. Your authorization remains in effect for a period of 12 months. Therefore, if you move during this period, and you advise the CRA of your new address, the CRA will advise Elections Canada the next time information is provided.

If, during the year, you change your mind about the CRA sending your information to Elections Canada, please contact the CRA at 1‑800‑959‑8281 to have your consent removed. However, your information will remain on the National Register of Electors. To remove your information from the Register, see "Confidentiality", below.

If you check "No" (or do not make a choice)

• The CRA will not give any of your information to Elections Canada.
• You will not lose your right to vote.
• Elections Canada will not remove your information from the National Register of Electors if it is already there.
• If there is an election or referendum, your information may not be up to date on electoral lists produced from the National Register of Electors. In that case, you will have to take the necessary steps to correct your information.

Confidentiality

Information on the National Register of Electors will be used only for electoral purposes as permitted under the Canada Elections Act. You can write to Elections Canada requesting not to be included on the National Register of Electors, or that your information not be shared with provinces, territories, municipalities, and school boards that use the National Register of Electors to produce their electoral lists.

Contacting Elections Canada

Telephone: (613) 993-2975 or 1-800-463-6868 toll free in Canada and the United States

Teletypewriter: 1-800-361-8935 (for individuals with a hearing or speech impairment) toll free in Canada and the United States

Internet: www.elections.ca

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