5013-G

What's new for 2002?

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 2002 or as of the dates indicated. For details on these and other changes, see the areas outlined in red in this guide.

Schedule 7 - You now have to provide information about your withdrawals under the Home Buyers' Plan (HBP). See "Lines 15 to 18 - 2002 withdrawals under the HBP and the LLP".

Moving expenses (line 219) - There is a change to when you claim expenses paid after the year of the move.

Apprentice vehicle mechanics - You may be able to claim a deduction for new tools (including certain related equipment) you purchased. See line 229 for details.

Adult basic education tuition assistance - You may be able to claim a deduction for tuition assistance you included in your income. See line 256 for details.

Tuition and education amounts (line 323) - You now can claim the education amount even if you received financial assistance under certain training programs.

Schedule C - We have added a new schedule. Complete Schedule C, Electing Under Section 217 of the Income Tax Act, if you were a non-resident of Canada for all of 2002 and you are electing under section 217.

Are you using the correct tax and benefit package?

It is important to use the correct tax and benefit package so that your tax and credits can be calculated properly. To make sure you are using the correct one, see the section called "Is this tax and benefit package for you?" and "What if this tax and benefit package is not for you?".

The information on this page applies to you only if you are a deemed resident of Canada.

Please check the "Yes" box on page 1 of your return to authorize the Canada Customs and Revenue Agency (CCRA) 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.

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 CCRA 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.

Note
The CCRA 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 CCRA of your new address, they will advise Elections Canada the next time information is provided.

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

• The CCRA 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

Under the Canada Elections Act, information on the National Register of Electors will be used only for electoral purposes. You can request, in writing, 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 (613) 993-2975 from outside 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

Let our symbols be your guide . . .

This guide gives information on the income you need to report, and the deductions and credits you are entitled to claim on your 2002 return. It will help you determine your tax payable
and any refund to which you are entitled.

You don't need to read the whole guide!

Beginning on page 17 with "Line 101 - Employment income" we will lead you directly to the information that may apply to you by using a symbol. Before you start, it is important that you:

• read the information on pages 6 to 17;
• determine whether, in 2002, you were a deemed resident, a non-resident, or a non-resident electing under section 217 of the Income Tax Act;
• locate the symbol (see below) that applies to your situation; and
• as you complete your return and you come to a line on it that applies to you, look up the corresponding line number in this guide. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, then the information does not apply to you.

Just follow the symbol that applies to you . . .

= deemed residents

= non-residents

= non-residents electing under section 217 of the Income Tax Act

Note
This guide applies to you only if your situation is listed under the heading "Is this tax and benefit package for you?"