5013-g(E) Rev. 15

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Some subjects in this guide relate to a numbered line on the return. We provide information about these subjects in the same order that the lines appear on the return or schedule. To find information about other subjects, see the Index.

Table of Contents

• What's new for 2015?
• General information
  • Determining your residency status
  • Before you start
  • How to file your return
  • Benefits for individuals and families
  • Getting started
• Online services
• Electing under section 217
• Electing under section 216.1
• Identification, income, and deductions
  • Identification
  • Elections Canada
  • Information about your residency status
  • Foreign income
  • Total income (lines 101 to 146)
  • Net income (lines 205 to 236)
  • Taxable income (lines 244 to 256)
• Federal tax and credits (Schedule 1)
• Federal non-refundable tax credits (lines 300 to 395)
  • Net federal tax (lines 405 to 427 (except lines 421, and 422) and line 445)
• Refund or balance owing (lines 421, 422, 428, 430 and 437 to 485 (except 445))
• After you file
• For more information
• Tax Information Phone Service (TIPS)
• Addresses on our website
• Index

Is this guide for you?

This guide will help you complete your 2015 income tax and benefit return. It is important to use the correct package so that your tax and credits can be calculated properly. To make sure you are using the correct package, see Is this tax package for you? and What tax package should you use if this one is not for you?.

Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.

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