5000-G Rev. 01

Refund or Balance owing

Line 421 - CPP contributions payable on self-employment and other earnings

If you were not a resident of Quebec, enter the Canada Pension Plan (CPP) contributions you have to pay from line 10 on Schedule 8.

If you were a resident of Quebec, this line does not apply to you. Enter on your Quebec provincial return the Quebec Pension Plan contributions you have to pay.

Line 422 - Social benefits repayment

Enter the amount of social benefits you have to repay, from line 235 of your return.

Line 424 - Federal tax on split income

See page 40.

Line 425 - Federal dividend tax credit

See page 40.

Line 426 - Overseas employment tax credit

See page 40.

Line 427 - Minimum tax carry-over

See page 40.

Line 428 - Provincial or territorial tax

If you were not a resident of Quebec, use the Form 428 in the forms book to calculate your provincial or territorial tax. Attach a copy to your paper return.

If you were a resident of Quebec, this line applies to you only if you had a business with a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2001 - Multiple Jurisdictions, to calculate your tax for provinces and territories other than Quebec. Attach a copy to your paper return. To calculate your tax for Quebec, you will have to file a Quebec provincial return.

Lines 431 and 433 - Federal foreign tax credit

See page 40.

Line 437 - Total income tax deducted

Enter the total of the amounts shown in the "Income tax deducted" box from all of your Canadian information slips. However, if you were a resident of Quebec, do not include on this return any of your Quebec provincial income tax deducted.

If you were not a resident of Quebec, but you had Quebec provincial income tax withheld from your income, include those amounts on this line. Attach your provincial information slips to your paper return.

Notes
If you paid tax by instalments, claim them on line 476.

If tax was withheld from your OAS benefits (as shown in box 22 of your T4A(OAS) slip) make sure you claim it on this line.

If you paid foreign taxes, do not claim these amounts on this line. However, you may be able to claim a foreign tax credit (see lines 431 and 433 on page 40).

Line 438 - Tax transfer for residents of Quebec

If you were a resident of Quebec, you may have earned income, such as employment income, outside Quebec during 2001. In that case, tax may have been deducted for a province or territory other than Quebec, even though you owe your provincial tax to Quebec.

You can transfer, to the Province of Quebec, up to 40% of the income tax shown on information slips issued to you by payers outside Quebec.

Enter on line 438 of your federal return and on line 454 of your Quebec provincial return the amount you want to transfer (up to the maximum). If the taxable income on your provincial return is zero, no transfer is necessary.

Line 440 - Refundable Quebec abatement

The Quebec abatement is provided under the federal-provincial fiscal arrangement, in place of direct cost-sharing by the federal government. It reduces your balance owing, and may even give you a refund.

If you were a resident of Quebec at the end of 2001, and you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of the amount on line 13 of Schedule 1.

If you had a business with a permanent establishment outside Quebec, or you were not a resident of Quebec and you had a business with a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2001 - Multiple Jurisdictions, to calculate your abatement.

Line 448 - CPP overpayment

If you were not a resident of Quebec, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308) enter the difference on this line. We will refund the excess contributions to you, or use them to reduce your balance owing. If you were a resident of Quebec, this line does not apply to you. Claim the excess amount on your Quebec provincial return.

Line 450 - Employment Insurance overpayment

If you contributed more than you had to (see line 312) enter the difference on line 450. We will refund the excess amount to you or use it to reduce your balance owing.

Note
If you repaid some of the Employment Insurance benefits you received, do not claim the repayment on this line. See line 232 for details on how to claim a deduction for the benefits you repaid.

Line 452 - Refundable medical expense supplement

You may be able to claim a credit of up to $520 if all of the following apply:

• You have an amount on line 332 on Schedule 1.
• You were resident in Canada throughout 2001.
• You were 18 or older at the end of 2001.

In addition, the total of the following two amounts has to be $2,598 or more:

• your employment income on lines 101 and 104 (other than amounts received from a wage-loss replacement plan) minus the amounts on lines 207, 212, 229, and 231 (but if the result is negative, use "0"); and
• your net self-employment income (not including losses) from lines 135 to 143.

You cannot claim this credit if the total of your net income (line 236) and your spouse or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is $30,105 or more. Make sure you enter 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) in the Identification area on page 1 of your return. However, if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2001, you do not have to include your spouse or common-law partner's income when calculating this credit.

Complete the chart for line 452 on the Federal Worksheet in the forms book to calculate your claim. You can claim both this credit and the amount for medical expenses on line 330 on Schedule 1 for the same expenses.

Line 454 - Refund of investment tax credit

If you are eligible for an investment tax credit (line 412 on Schedule 1) based on expenditures made in 2001, you may be able to claim a refund of your unused investment tax credit. This refund will reduce the amount of credit available to you for other years.

Calculate the refundable part of your investment tax credit on Form T2038(IND), Investment Tax Credit (Individuals). Attach a completed copy of the form to your paper return.

Line 456 - Part XII.2 trust tax credit

Enter the total of amounts shown in box 38 of all your T3 slips.

Line 457 - Employee and partner GST/HST rebate

If you deducted expenses from your income as an employee (line 212 or 229) or as a partner (lines 135 to 143) you may be eligible for a rebate of the GST/HST you paid on those expenses. Generally, you can claim this rebate if either of the following applies:

• your employer is registered for the GST/HST; or
• you are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership.

To claim this rebate, if you incurred the expenses as an employee, use the Employment Expenses guide. If you incurred the expenses as a member of a partnership, use the GST/HST Rebate for Partners guide. These guides list the expenses that qualify. They also include Form GST370, Employee and Partner GST/HST Rebate Application, which you need to make your claim. Attach a completed copy of this form to your paper return, and enter on line 457 the rebate you are claiming.

Note
Generally, you have to include in income any rebate you receive, on the return for the year in which you receive it. For example, you may claim a rebate on your return for 2001. If we allow your claim, and assess that return in 2002, you have to report the rebate on your return for 2002.

You may have received a GST/HST rebate in 2001. If you did, and you were an employee, see line 104. If you are a partner, contact our Business Enquiries service. See "Contacting us" on page 5.

Line 476 - Tax paid by installments

Enter the total instalment payments you made for your taxes for 2001. In February of 2002, we will issue you either Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, that shows your total instalment payments for 2001 that we have on record. If you made an instalment payment for your taxes for 2001 that does not appear on this reminder or summary, also include that amount on line 476.

Note
If tax was withheld from your income, claim on line 437 the amounts shown on your information slips.

Line 479 - Provincial or territorial credits

If you were a resident of Nova Scotia, New Brunswick, Ontario, Manitoba, British Columbia, or the Yukon, use Form 479 in the forms book to calculate your provincial or territorial credits. Attach a copy to your paper return. If you were a resident of Newfoundland, Prince Edward Island, the Northwest Territories, or Nunavut, you calculate on Form 428 the credits you claim on line 479.

If you were a resident of Quebec, Saskatchewan, or Alberta, this line does not apply to you. Quebec residents claim their provincial credits on their provincial returns. Saskatchewan and Alberta residents claim their provincial credits on Form 428, and use them to reduce their provincial tax payable on line 428.

Line 484 - Refund

If your total payable (line 435) is less than your total credits (line 482) enter the difference on line 484. This amount is your refund. If the difference is less than $2, you will not receive a refund.

Note
One person's refund cannot be transferred to pay another person's balance owing.

Although you may be entitled to a refund for 2001, we may keep some or all of it to:

• apply against any amount you owe us or are about to owe us;
• apply against certain other outstanding federal, provincial, or territorial government debts, such as student loans, Employment Insurance and social assistance benefit overpayments, Immigration loans, and training allowance overpayments; or
• satisfy a garnishment order under the Family Orders and Agreements Enforcement Assistance Act.

If you pay your taxes by instalments you can attach a note to your return to ask us to transfer your refund to your instalment account for 2002.

Direct deposit

You can have your income tax refund, as well as your GST/HST credit and Canada Child Tax Benefit (CCTB) payments (including those from certain related provincial or territorial programs) deposited directly into your account at a financial institution.

To start direct deposit, or to change information you already gave us, complete the "Direct deposit - Start or change" section on page 4 of your return. You do not have to complete this area if you already have direct deposit service and the information you already gave us has not changed. Your direct deposit request will stay in effect until you change the information or cancel the service.

If you want your CCTB payments deposited into a different account, you will have to send us, either with your paper return or separately, a completed Form T1-DD(1), Direct Deposit Request - Individuals.

If you are changing the account into which we deposit a payment, do not close the old account before we deposit the payment into the new account. If your financial institution advises us that you have a new account, we may deposit your payments into the new account. If we cannot deposit a payment into your account, we will mail a cheque to you at the address we have on file.

If you need help to complete the direct deposit information, or to cancel the service for one or more of these payments, contact us.

Line 485 - Balance owing

If your total payable (line 435) is more than your total credits (line 482) enter the difference on line 485. This amount is your balance owing. Your balance is due no later than April 30, 2002. If the difference is less than $2, you do not have to make a payment. If the difference is $2 or more, you can make your payment in several different ways:

• You may be able to pay using one of your financial institution's electronic services (telephone, Internet, or automated banking machine). To find out, visit www.ccra.gc.ca/electronicpayments/ or ask your financial institution.
• You can make your payment free of charge at your financial institution in Canada. To do so, you have to use the remittance form you received in your tax package, or Form T7DR(A) which you can get from us.
• You can attach to the front of your paper return a cheque or money order made out to the Receiver General, but only if you are filing that return. Enter this amount on line 486.
• You can mail a cheque or money order, with the remittance form you received in your tax package (or Form T7DR(A) which you can get from us) to: Canada Customs and Revenue Agency, PO Box 9659, Station T, Ottawa ON K1G 6L7.

Notes
If you pay by cheque or money order, write your social insurance number on the back to make sure we credit the payment properly.

Do not mail us cash or include it with your return.

You can file your paper return early, and attach to it a payment post-dated for as late as April 30. In that case, if we process your return before the date of the payment, your payment will appear on your Notice of Assessment, but it will not reduce your balance owing. We will credit your account on the date of the payment, and then send you a revised statement of your account.

If you make a payment with a cheque that your financial institution does not honour (including a cheque on which you put a "stop payment") we will charge you a fee. Generally, this fee is $15 for each returned cheque.

Making a payment arrangement - If you cannot pay your balance owing on or before April 30, 2002, you can make a mutually acceptable payment arrangement by contacting your tax services office. We will still charge daily compound interest on any outstanding balance starting May 1, 2002, until you pay it in full.

Tax Tip
Even if you cannot pay all of your balance owing right away, you should still file your return on time. Then you will not have to pay a penalty for filing your return after the due date. See "What penalties and interest do we charge?".