5013-G

Identification, income, and deductions

Identification

Follow the instructions on the return to complete this area. Providing incomplete or incorrect information may delay the processing of your return, and any refund, credit, or benefit, such as any GST/HST credit and Canada Child Tax Benefit payments, to which you may be entitled.

Non-residents electing under section 217 - At the top of page 1 of your return, write "Section 217."

Personal label

If you have a personal label, attach it to your return. If your name, your address, your social insurance number (SIN) or temporary taxation number (TTN), or your spouse or common-law partner's SIN or TTN is incorrect, put a line through the wrong information, and print your changes clearly on the label.

We may modify part of your address to meet Canada Post's requirements. Therefore, the address on your package, your Notice of Assessment, or other correspondence we send you may be different from the one you indicate on your return.

Information about your residence

On the first line, enter "Other" for the province or territory of residence on December 31, 2002.

On the second line, if you were self-employed in 2002, enter the province or territory where you had a permanent business establishment. If you had a permanent business establishment outside Canada, enter "other."

Marital status

Check the box that applied to your status on December 31, 2002. Check "Married" if you had a spouse or "Living common-law" if you had a common-law partner. You still have a spouse or common-law partner if you were living apart for reasons other than a breakdown in your relationship. Check one of the other boxes only if neither of the first two applied.

Spouse

This applies only to a person to whom you are legally married.

Common-law partner

This applies to a person of the opposite or same sex who is not your spouse (see above) when you live and have a relationship with that person. In addition, at least one of the following has to apply. He or she:

• is the natural or adoptive parent (legal or in fact) of your child;
• has been living and having a relationship with you for at least 12 continuous months; or
• lived with you previously for at least 12 continuous months as your spouse or common-law partner.

The above includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

Your spouse or common-law partner's net world income

If your spouse or common-law partner was a deemed resident in 2002, your spouse or common-law partner's net world income is the amount on line 236 of your spouse or common-law partner's return, or the amount that it would be if he or she filed a return.

If your spouse or common-law partner was a non-resident in 2002, your spouse or common-law partner's net world income is his or her income for 2002 from all sources both inside and outside Canada.

Enter this amount even if it is zero. We use this information to calculate the GST/HST credit and certain other credits.

Note
Even though you show this amount on your return, your spouse or common-law partner still may have to file a return for 2002.

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

Deemed residents only - To receive this credit, you have to apply for it, even if you received it last year. Complete the application area on page 1 of your return for 2002. Your credit is based on your net income added to the net income of your spouse or common-law partner, if you have one, as well as the number of children you have. Net income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

Make sure you enter, in the Identification area on page 1 of your return, your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common-law partner can receive the credit, but not both. No matter which one of you applies, the credit will be the same.

If you apply for this credit, we will let you know in July of 2003 how much you will receive, if any, and how we calculated it. Generally, we will make payments in July and October of 2003, and January and April of 2004.

Note
We may apply your credit against certain amounts you owe the Government of Canada or a province or territory. We list these amounts under line 484.

Are you eligible for the GST/HST credit?

You are eligible for this credit if, at the beginning of the month in which we make a payment, you are deemed resident of Canada and at least one of the following applies. You:

• are 19 years of age or older;
• have (or previously had) a spouse or common-law partner; or
• are (or previously were) a parent and live (or previously lived) with your child.

Note
If you will turn 19 before April 1, 2004, you can apply for this credit on your return for 2002. That way, you can receive it starting with the first payment after the month of your 19th birthday.

You are not eligible for this credit if, at the beginning of the month in which we make a payment, you either:

• are a non-resident of Canada;
• are confined to a prison or a similar institution for a period of 90 days or more; or
• do not have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or a family member or employee of such a person.

Note
You cannot receive the credit for your spouse or common-law partner or your child who, at the beginning of the month in which we make a payment, meets any of these conditions.

Receiving the credit for your children

We will base the GST/HST credit you receive for your children on Canada Child Tax Benefit (CCTB) information. If your children are not registered for the CCTB, call 1-800-387-1193 for more information. If you chose not to receive the CCTB, or you do not yet qualify, you still may be able to receive the GST/HST credit for your children. For details, call 1-800-959-1953.

Do you need to contact us?

Once you have applied for this credit, you have to advise us immediately of any of the following changes (as well as the date it happened or will happen):

• you move (or your payments may stop, whether you receive them by direct deposit or by cheque);
• your marital status changes (but if you separate due to a breakdown in your relationship, you should wait until you are separated for at least 90 days);
• you have a child;
• a child for whom you were receiving the credit is no longer in your care, stops living with you, becomes a spouse or common-law partner or a parent, or dies;
• you receive your payments by direct deposit and your banking information changes;
• you become a resident of Canada; or
• you or your spouse or common-law partner is no longer resident in Canada.

For more information, get the GST/HST Credit pamphlet or call 1-800-959-1953. If you are outside Canada, call the International Tax Services Office.

Foreign income

As a deemed resident of Canada, you have to report your income from all sources, both inside and outside Canada.

How do you report foreign income and other amounts?

If you were a deemed resident of Canada in 2002, report foreign income and other amounts (such as expenses and taxes paid) in Canadian dollars. Use the exchange rate that was in effect on the day you received the income or paid the expense. If the amount was paid at various times throughout the year, you can contact the International Tax Services Office to get an average annual rate.

Tax Tip
If you were a deemed resident of Canada in 2002 and you paid foreign taxes on foreign income you received, do not reduce the amount you report by the amount of tax the foreign country withheld. However, you may be able to claim a foreign tax credit when you calculate your federal taxes.

Foreign property

If you were a deemed resident of Canada in 2002, there is a question for you to answer on page 2 of your return about owning or holding foreign property at any time in 2002. This refers to:

• foreign property you owned; and
• your share of foreign property in which you had an interest.

Check "Yes" if the total cost of all these properties was more than CAN$100,000. Attach a completed copy of Form T1135, Foreign Income Verification Statement, to your return.

Note
Foreign property does not include:

• property in your registered retirement savings plan (RRSP), registered retirement income fund (RRIF), or registered pension plan (RPP);
• mutual funds registered in Canada that contain foreign investments;
• property you used or held exclusively in the course of carrying on your active business; or
• your personal-use property.

Form T1135 contains more information about filing, and a complete list of the different kinds of foreign property.

Shares of a non-resident corporation

If you (either alone or with related persons) held 10% or more of the shares of a non-resident corporation, you may have to file an additional return. For details, contact the International Tax Services Office.

Loans and transfers to non-resident trusts

In 2002 or a previous year, you may have loaned or transferred funds or property to a non-resident trust. If so, and you were a deemed resident of Canada, you may have to complete and file Form T1141, Information Return in Respect of Transfers or Loans to a Non-Resident Trust . For more information, get Form T1141.

Beneficiaries of non-resident trusts

In 2002, you may have received funds or property from, or been indebted to, a non-resident trust under which you were a beneficiary. If so, and you were a deemed resident of Canada, you may have to complete and file Form T1142, Information Return in Respect of Distributions From and Indebtedness to a Non-Resident Trust . For more information, get Form T1142.