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General Information

What's new for 2014?

We list the major changes below, including announced income tax changes that have not been made law at the time of printing. If they become law as proposed, they will be effective for 2014 or as of the dates given. For more information about these and other changes, see the areas outlined in colour in this guide.

National Register of Electors (the Register)

The Register contains the name, sex, date of birth, address, and unique identifier of eligible electors (Canadian citizens who are 18 years of age or older) and is used to produce electoral lists and to communicate with electors for federal elections or referendums. Note that inclusion in the Register is at the option of the elector. Consenting to provide your information to Elections Canada will help ensure you are correctly registered.

Elections Canada will only use the information you provide for purposes permitted under the Canada Elections Act. The Canada Elections Act allows for the electoral lists produced from the Register to be shared with provincial/territorial electoral agencies for uses permitted under their respective legislation. The Canada Elections Act also provides for electoral lists that do not include date of birth information to be shared with members of Parliament, registered political parties and candidates at election time.

Response instructions (responding to questions is optional)

If you are a Canadian citizen, tick the “Yes” box next to question A (“Are you a Canadian citizen?”) on page 1 of your return. If you are not a Canadian citizen, tick the “No” box next to question A.

If you are a Canadian citizen, and you would like to authorize the Canada Revenue Agency (CRA) to give your name, address, date of birth, and Canadian citizenship status to Elections Canada, tick the “Yes” box next to question B (“As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?”) on page 1 of your return. If you are a Canadian citizen but do not authorize the CRA to give this information to Elections Canada, tick the “No” box next to question B.

This information is not used by the CRA for the purpose of processing your return.

If you tick "Yes" to both questions

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

If you tick "No" to one or both questions (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 Register if it is already there.
• If there is an election or referendum and you are not already registered, in order to vote, you will have to take the necessary steps to be added to the electoral list. More information can be obtained directly from Elections Canada.

Removal from the Register

You can write to Elections Canada to request to be removed from the Register, or that your information not be shared with provincial/territorial electoral agencies that use it to produce their electoral lists.

Deceased persons

If the return is being completed for a person who consented to provide information to Elections Canada on his or her last return but has since died, the CRA will notify Elections Canada to remove the person's name from the Register.

For more information contact Elections Canada

Follow the symbols

This guide gives information about the income you must report and the deductions and credits you can claim on your 2014 return. It will help you determine your tax payable and any refund you are owed.

Beginning with line 101 - Employment income, follow the symbols.

Before you start:

• Determine if, in 2014, you were a deemed resident of Canada, a non-resident of Canada, or a non-resident of Canada making an election under section 217 or section 216.1 of the Income Tax Act;
• Locate the symbol (see below) that applies to your situation; and
• Complete your return by following the guide instructions. Refer to the guide as you find lines on the return that apply to you, or see the backs of your information slips for more instructions. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, the information does not apply to you.

Symbols...

Is this tax package for you?

Use this tax package if any of the following apply to you:

If this tax package is not for you, see What tax package should you use if this one is not for you?

General information

Determining your residency status

Were you a non-resident of Canada in 2014?

You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.

What income should you report? - Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.

Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information see Schedule A, or contact us.

What are residential ties?

Significant residential ties almost always include a home in Canada and a spouse or common-law partner and dependants who stayed in Canada while you were living outside Canada. Other relevant residential ties may include a Canadian driver's licence, Canadian bank accounts or credit cards, health insurance with a Canadian province or territory, personal property, and social ties in Canada.

For more information about residential ties, see Income Tax Folio S5-F1-C1: Determining an Individual’s Residence Status, or contact us.

Were you a non-resident of Canada in 2014 who wants to elect under section 217?

Under section 217 of the Income Tax Act, you can choose to file a Canadian return and report certain types of Canadian - source income. You are then “electing under section 217 of the Income Tax Act.” By doing this, you may pay tax on this income using an alternative method and may receive a refund of some or all of the non-resident tax withheld.

Were you a non-resident of Canada in 2014 who wants to elect under section 216.1?

Under section 216.1 of the Income Tax Act, if you are a non-resident actor, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternative taxing method. Choosing to do this is called “electing under section 216.1.”

For more information, see Electing under section 216.1.

Were you a deemed non-resident of Canada in 2014?

You were a deemed non-resident of Canada in 2014 if you were a resident of Canada under a tax treaty, and you were also considered to be a resident of another country. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country. In this case, the same rules apply to you as to a non-resident of Canada (including the way you complete your return).

Were you a deemed resident of Canada in 2014?

You were a deemed resident of Canada for tax purposes if you did not have significant residential ties in Canada, but you stayed here for 183 days or more in 2014 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident of Canada if you lived outside Canada during 2014, you did not have significant residential ties in Canada, and you were:

• a member of the Canadian Forces at any time in 2014;
• a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2014, see the section called Were you a member of the overseas Canadian Forces school staff who left Canada in 2014?);
• a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2014;
• a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad;
• a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or
• a dependent child of one of the first four persons described earlier in this section and your net world income in 2014 was not more than the basic personal amount (see line 300) in Canadian dollars.

What income should you report? - Report your 2014 world income. World income is income from all sources both inside and outside Canada.

Were you a member of the overseas Canadian Forces school staff who left Canada in 2014?

If you were a member of the overseas Canadian Forces school staff who left Canada in 2014 and severed residential ties, you became a non-resident of Canada. Use the General income tax and benefit package for 2014 for the province or territory where you lived just before you left Canada. See Leaving Canada (emigrants), for the special rules that apply to you.

However, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, use the 2014 tax package for the province or territory where you lived just before you left Canada. In future years, you will use the Income tax and benefit package (for non-residents and deemed residents of Canada).

Did you live in Quebec just before you left Canada?

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.

For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer, or a servant of the province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax. To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return telling us:

• you are subject to Quebec provincial income tax;
• you are filing a Quebec provincial return; and
• you are asking for relief from the non-resident and deemed resident surtax.

For more information, contact us.

The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or at any time in the year, an ambassador, minister, high commissioner, officer or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Quebec.

Before you start

Do you have to file a return?

You must file a return for 2014 if any of the following situations apply:

• You have to pay tax for 2014.
• We sent you a request to file a return.
• You and your spouse or common-law partner elected to split pension income for 2014. See lines 115, 116, 129, and 210.
• You received working income tax benefit (WITB) advance payments in 2014.
• You were a deemed resident of Canada at any time in the year, and you disposed of capital property in 2014 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed income to you, or you are reporting a capital gains reserve you claimed on your 2013 return).
• You were a non-resident of Canada throughout 2014, and you disposed of taxable Canadian property in 2014. However, if all the gain from each disposition is exempt under a tax treaty or you have received a Certificate of Compliance in respect of the disposition where no payment of tax was required, you may not have to file a tax return. For more information, go to Disposing of or acquiring certain Canadian property.
• You have to repay all or part of your old age security (OAS) or employment insurance benefits. See line 235. If you were a non-resident of Canada in 2014, you will use the T1136, Old Age Security Return of Income, to repay all or part of your OAS.
• You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, go to Home Buyer's Plan (HBP) or Guide RC4112, Lifelong Learning Plan (LLP).
• You have to contribute to the Canada Pension Plan. This can apply if, for 2014, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
• You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
• You filed Form NR5, Application by a non-resident of Canada for a reduction in the amount of non-resident tax required to be withheld, for the year and we approved it. If this is your situation, you may have to file a return electing under section 217 of the Income Tax Act for each year of the period covered by the approved Form NR5 (see Form NR5 for exceptions).
• You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real or Immovable Property or Receiving a Timber Royalty, for 2014, and we approved it. If this is your situation, you have to file a separate return electing under section 216 of the Income Tax Act.
• You filed Form T1287, Application by a Non-Resident of Canada (individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production, for 2014, and we approved it. If this is your situation, you may have to file a return electing under section 216.1 of the Income Tax Act.

Even if none of these requirements apply, you can file a return if any of the following situations apply:

• You want to claim a refund.
• You want to claim the WITB for 2014.
• You want the GST/HST credit. For example, you may be eligible if you turn 19 before April 2016, and you are a deemed resident of Canada.
• You or your spouse or common-law partner want to begin or continue receiving Canada child tax benefit payments.
• You have incurred a non-capital loss (see line 236) in 2014 that you want to be able to apply in other years.
• You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323).
• You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your RRSP/PRRP deduction limit for future years current.
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412).

What date is your return for 2014 due?

Generally, your return for 2014 has to be filed on or before April 30, 2015.

Self-employed persons - If you or your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015 . However, if you have a balance owing for 2014 , you have to pay it on or before April 30, 2015 . For more information about how to make your payment, see line 485 . Non-residents electing under section 217 - For information on when your section 217 return is due, see When is your section 217 return due?

Non-residents electing under section 216.1 - For information on when your section 216.1 return is due, see When is your section 216.1 return due?

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2014, you may have to file a return for 2014 for that person. For more information about your filing requirements and options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do following a death.

When the due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time if we receive it or it is postmarked on the next business day. For more information, go to Important dates.

What penalties and interest do we charge?

Late-filing penalty

If you owe tax for 2014 and do not file your return for 2014 within the dates we specify under What date is your return for 2014 due? We will charge you a late-filing penalty. The penalty is 5% of your 2014 balance owing, plus 1% of your balance owing for each full month your return is late, to a maximum of 12 months.

If we charged a late-filing penalty on your return for 2011, 2012, or 2013, your late-filing penalty for 2014 may be 10% of your 2014 balance owing, plus 2% of your 2014 balance owing for each full month your return is late, to a maximum of 20 months.

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. For example, a request made in 2015 must relate to a penalty for 2005 or a later tax year.

For interest on a balance owing or on a penalty for any tax year, the amounts that accrued during the 10 calendar years before the year in which you make the request will be considered. For example, a request made in 2015 must relate to interest that accrued in 2005 or a later calendar year.

For more information, see Information Circular IC07-1, Taxpayer Relief Provisions, or go to Taxpayer Relief Provisions.

Non-residents electing under section 217 - If you file your 2014 section 217 return after June 30, 2015, your election is not valid. For more information, see When is your section 217 return due?.

Non-residents electing under section 216.1 - If you file your section 216.1 return after the due date, your election is not valid. For more information, see When is your section 216 return due?

Repeated failure to report income penalty

If you failed to report an amount on your return for 2014 and you also failed to report an amount on your return for 2011, 2012, or 2013, you may have to pay a federal repeated failure to report income penalty. This penalty is 10% of the amount you failed to report on your return for 2014.

However, if you voluntarily tell us about an amount you failed to report, we may waive this penalty. For more information, see What is a voluntary disclosure?, or go to Voluntary Disclosures Program.

False statements or omissions penalty

You may have to pay a penalty if you knowingly or under circumstances amounting to gross negligence, have made a false statement or an omission on your 2014 return.

The penalty is equal to the greater of:

• $100; and
• 50% of the understated tax and/or the overstated credits related to the false statement or omission.

However, if you voluntarily tell us about an amount you failed to report and/or credits you overstated, we may waive this penalty. For more information, see What is a voluntary disclosure? or go to Voluntary Disclosures Program.

Interest

If you have a balance owing for 2014, we charge compound daily interest starting May 1, 2015, on any unpaid amounts owing for 2014. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties explained in the previous sections, starting the day after your return is due.

When will we pay interest?

We will pay you compound daily interest on your tax refund for 2014. The calculation will start on the latest of the following three dates:

• May 31, 2015;
• the 31st day after you file your return; and
• the day after you overpaid your taxes.

Social insurance number (SIN)

Your SIN is the authorized number for income tax purposes under section 237 of the Income Tax Act and is used for certain federal programs. You must give it to anyone who prepares information slips (such as T3, T4, or T5 slips) for you. Each time you do not give it when you are supposed to, you may have to pay a $100 penalty. Check your slips. If your SIN is missing or is incorrect, inform the slip preparer. You must also give it to us when you ask us for personal tax information.

For more information, or to get an application for a SIN, visit Service Canada or call 1-800-206-7218 (from Canada and the United States (U.S.).

If you are outside Canada and the U.S., you can write to:

Service Canada
Social Insurance Registration Office
P.O. Box 7000
Bathurst NB E2A 4T1
CANADA

or call 506-548-7961.

If you are not eligible for a SIN, complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it to us as soon as possible. Do not complete this form if you already have a SIN, individual tax number (ITN), or temporary tax number (TTN ).

If you have requested but not yet received a SIN or an ITN and the filing deadline is near, file your return without your SIN or ITN to avoid any possible late-filing penalty and any interest charges. Attach a note to your return to let us know.

Goods and services tax/harmonized sales tax (GST/HST) credit

Your credit is based on the number of children you have and your net world income added to the net world income of your spouse or common law partner (if you have one), minus any amount you or your spouse or common law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse’s or common-law partner’s net world income.

Net world income is the amount on line 236 of a person’s return, or the amount it would be if the person filed a return.

In the “Identification” area on page 1 of your return, enter your marital status and, if it applies, the information about your spouse or common law partner (including his or her net world income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common law partner may receive the credit, but not both of you. The credit will be paid to the spouse or common-law partner whose return is assessed first.

For more information, go to Child and family benefits, or see Booklet RC4210, GST/HST Credit, or call us at 1-800-959-1953. To view your GST/HST credit information, go to My Account. If you are outside Canada, contact us.

Canada child tax benefit (CCTB) and child disability benefit (CDB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care and upbringing of a child who is under 18 years of age, you can apply for the CCTB for that child. Apply as soon as possible after the child is born or begins to live with you.

You can apply by:

• using Apply for child benefits on My Account;
• sending a completed Form RC66, Canada Child Benefits Application; or
• giving your consent on the provincial/territorial birth registration form. For more information about this service, see Booklet T4114, Canada Child Benefits.

If you are a permanent resident, temporary resident, or protected person (refugee) as defined in the Immigration and Refugee Protection Act, apply as soon as possible after you and your child arrive in Canada.

In addition to the CCTB, you can also receive the CDB if your child meets the criteria for the disability tax credit and we have approved Form T2201, Disability Tax Credit Certificate, for that child.

The CCTB and the CDB are based on the net income (line 236) shown on your return and, if applicable, your spouse's or common-law partner's return minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income. Therefore, to qualify for these benefits, you both have to file a return every year, even if there is no income to report.

If you are the non-resident spouse or common-law partner of a deemed resident of Canada, you will have to file Form CTB9, Canada Child Tax Benefit Statement of Income, instead of filing a return for purposes of the CCTB.

For more information go to Child and family benefits, see Booklet T4114, Canada Child Benefits, or call us at 1-800-387-1193. To view your CCTB information, go to My Account.

Universal child care benefit (UCCB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada and you are responsible for the care of a child under six years of age, you may be eligible to receive $100 per month for each qualified dependant.

To start receiving the UCCB, you must apply for the CCTB. For more information about how to apply, read the section Canada child tax benefit (CCTB) and child disability benefit (CDB).

Although the UCCB is taxable, we do not use it to calculate your GST/HST credit, your CCTB payments, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), or the working income tax benefit (WITB) (line 453). Read the instructions for line 117 to find out how to report the UCCB.

For more information go to Universal child care benefit (UCCB), see Booklet T4114, Canada Child Benefits, or call us at 1-800-387-1193. To view your UCCB information, go to My Account.

What tax package should you use if this one is not for you?

• If you were a deemed resident of Canada on December 31, 2014, and you are reporting only income from a business with a permanent establishment in a province or territory of Canada, use the tax package for that province or territory.
• If you were a deemed resident of Canada and you returned to Canada to live in 2014, use the General income tax and benefit package for the province or territory where you lived on December 31, 2014.
• If you were a non-resident of Canada throughout 2014 and you are reporting only income from employment in Canada or from a business or partnership with a permanent establishment in Canada, use the general income tax and benefit package for the province or territory where you earned the income. Also see Guide T4058, Non-Residents and Income Tax, for the special rules that apply.
  
  If you are also reporting other types of Canadian source income such as taxable scholarships, fellowships, bursaries, research grants, or capital gains from disposing of taxable Canadian property, you will need Form T2203, Provincial and Territorial Taxes for 2014 - Multiple Jurisdictions, to calculate your tax payable.
  
• If you were a non-resident of Canada during 2014 and you received rental income from real or immovable property in Canada or timber royalties on a timber resource property or a timber limit in Canada, get Guide T4144, Income Tax Guide for Electing Under Section 216.
• If you resided outside Canada on December 31, 2014, but maintained significant residential ties in Canada, you may be a factual resident of Canada. Use the general income tax and benefit package for the province or territory where you kept your residential ties. However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. For more information, see Were you a deemed non-resident of Canada in 2014?
• If you were a newcomer to Canada in 2014, use the general income and benefit tax package for the province or territory where you resided on December 31, 2014. See Pamphlet T4055, Newcomers to Canada for the special rules that apply.
• If you emigrated from Canada during 2014, use the general income and benefit tax package for the province or territory where you resided on the day you left Canada. See , Leaving Canada (emigrants) for the special rules that apply.

How can you get the tax package you need?

To find out how to get a guide and a forms book for your province or territory, go to Forms and publications.

Getting started

Gather all the documents you need to complete your return. This includes information slips (such as NR4, T3, T4, T4A, T4A-NR and T5 slips) and receipts for any deductions or credits you plan to claim. Refer to the guide as you find lines on the return that apply to you, or see the back of your information slips for more instructions.

What if you are missing information?

If you have to file a return for 2014, make sure you file it on time even if some slips or receipts are missing. You are responsible for reporting your income (see Determining your residency status) to avoid possible interest and/or penalties that may be charged. If you know you will not be able to get a slip by the due date, attach a note to your return stating the payer's name and address, the type of income involved, and what you are doing to get the slip. Use your pay stubs or statements to estimate the income to report and any related deductions and credits you can claim. Enter the estimated amounts on the appropriate lines of your return. Attach the pay stubs or statements to your return.

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