ARCHIVED - General Income Tax and Benefit Guide - 2002
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ARCHIVED - General Income Tax and Benefit Guide - 2002
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
5000-G
Table of Contents
In this guide, for subjects for which there is a numbered line on the return, we provide the information in numerical order. To find information about other subjects, see the Index at the end.
- Your opinion counts!
- What's new for 2002?
- Elections Canada
- At your service
- General information
- Getting started
- After you file
- What happens to your return after we receive it?
- When can you expect your refund?
- When will we pay interest?
- Income tax problems?
- What should you do if you disagree?
- How do you change a return?
- Can you file a return to claim a refund for a previous year?
- What is a voluntary disclosure?
- What should you do if you move?
- Should you be paying your taxes by instalments?
- Identification, income, and deductions
- Goods and services tax/harmonized sales tax (GST/HST) credit application
- Foreign income
- Total income (lines 101 to 146)
- Amounts that are not taxed
- Retroactive lump-sum payments
- Loans and transfers of property
- Split income of a child under 18
- Tax shelters
- Line 101 - Employment income
- Line 104 - Other employment income
- Line 113 - Old Age Security pension
- Line 114 - CPP or QPP benefits
- Line 115 - Other pensions or superannuation
- Line 119 - Employment Insurance and other benefits
- Line 120 - Taxable amount of dividends from taxable Canadian corporations
- Line 121 - Interest and other investment income
- Line 122 - Net partnership income: limited or non-active partners only
- Line 126 - Rental income
- Line 127 - Taxable capital gains
- Line 128 - Support payments received
- Line 129 - RRSP income
- Line 130 - Other income
- Lines 135 to 143 - Self-employment income
- Line 144 - Workers' compensation benefits
- Line 145 - Social assistance payments
- Line 146 - Net federal supplements
- Net income (lines 206 to 236)
- Line 206 - Pension adjustment
- Line 207 - Registered pension plan (RPP) deduction
- Line 208 - RRSP deduction
- Line 209 - Saskatchewan Pension Plan deduction
- Line 212 - Annual union, professional, or like dues
- Line 214 - Child care expenses
- Line 215 - Attendant care expenses
- Line 217 - Business investment loss
- Line 219 - Moving expenses
- How to claim
- Line 220 - Support payments made
- Line 221 - Carrying charges and interest expenses
- Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 224 - Exploration and development expenses
- Line 229 - Other employment expenses
- Line 231 - Clergy residence deduction
- Line 232 - Other deductions
- Line 235 - Social benefits repayment
- Employment Insurance (EI) benefits
- Line 236 - Net income
- Taxable income (lines 248 to 260)
- Line 248 - Employee home relocation loan deduction
- Line 249 - Stock option and shares deductions
- Line 250 - Other payments deduction
- Line 251 - Limited partnership losses of other years
- Line 252 - Non-capital losses of other years
- Line 253 - Net capital losses of other years
- Line 254 - Capital gains deduction
- Line 255 - Northern residents deductions
- Line 256 - Additional deductions
- Federal tax and credits (Schedule 1)
- Federal non-refundable tax credits (lines 300 to 349)
- Newcomers to Canada and emigrants
- Amounts for non-resident dependants (lines 303 and 306)
- Line 300 - Basic personal amount
- Line 301 - Age amount
- Line 303 - Spouse or common-law partner amount
- Line 305 - Amount for an eligible dependant
- Line 306 - Amount for infirm dependants age 18 or older
- Line 308 - CPP or QPP contributions through employment
- Line 310 - CPP or QPP contributions on self-employment and other earnings
- Line 312 - Employment Insurance premiums
- Line 314 - Pension income amount
- Line 315 - Caregiver amount
- Line 316 - Disability amount
- Line 318 - Disability amount transferred from a dependant
- Line 319 - Interest paid on your student loans
- Line 323 - Tuition and education amounts
- Line 324 - Tuition and education amounts transferred from a child
- Line 326 - Amounts transferred from your spouse or common-law partner
- Line 330 - Medical expenses
- Line 331 - Medical expenses adjustment
- Line 349 - Donations and gifts
- Net federal tax (lines 409 to 433, except lines 421, 422, and 428)
- Federal logging tax credit
- Lines 409 and 410 - Federal political contribution tax credit
- Line 412 - Investment tax credit
- Lines 413 and 414 - Labour-sponsored funds tax credit
- Line 418 - Additional tax on RESP accumulated income payments
- Line 421 - CPP contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 427 - Minimum tax carry-over
- Line 428 - Provincial or territorial tax
- Lines 431 and 433 - Federal foreign tax credit
- Refund or Balance owing (lines 421, 422, 428, and 437 to 485)
- Line 421 - CPP contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 427 - Minimum tax carry-over
- Line 428 - Provincial or territorial tax
- Lines 431 and 433 - Federal foreign tax credit
- Line 437 - Total income tax deducted
- Line 438 - Tax transfer for residents of Quebec
- Line 440 - Refundable Quebec abatement
- Line 448 - CPP overpayment
- Line 450 - Employment Insurance overpayment
- Line 452 - Refundable medical expense supplement
- Line 454 - Refund of investment tax credit
- Line 456 - Part XII.2 trust tax credit
- Line 457 - Employee and partner GST/HST rebate
- Line 476 - Tax paid by instalments
- Line 479 - Provincial or territorial credits
- Line 484 - Refund
- Line 485 - Balance owing
- Index
- T.I.P.S. (Tax Information Phone Service) and T.I.P.S. Online
Page details
- Date modified:
- 2017-06-22