General information

Please indicate "Yes" on page 1 of your return to authorize Revenue Canada 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. Please note that 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 Canadians eligible to vote. It 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. Elections Canada needs your help in keeping the National Register of Electors up to date, because every year there are significant changes to elector information for almost 4 million Canadians, including name and address changes and new electors qualifying to vote.

If you indicate "Yes"

• You authorize Revenue Canada to give only your name, address, and date of birth to Elections Canada, for the purpose of making sure that your information in the National Register of Electors is up to date.
• Elections Canada will not add your name if it is not already on the National Register of Electors. Instead, you may receive a letter asking you to confirm that you are eligible to vote and to authorize that your name be added to the National Register of Electors.

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

• Revenue Canada will not give Elections Canada any information.
• You will not lose your right to vote.
• Elections Canada will not delete your name from the National Register of Electors if it is already there.
• Your information may not be up to date on electoral lists produced from the National Register of Electors. If so, you will have to take the necessary steps to correct your information during an election or referendum.

Confidentiality

Under the Canada Elections Act, information in the National Register of Electors can be used for electoral purposes only. 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-INFO-VOTE (1-800-463-6868) toll free in 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

Tax Information Phone Service (T.I.P.S.)

T.I.P.S. is an automated telephone service that provides you with general and personal tax information. T.I.P.S. offers the six services listed below:

1. Telerefund (available from mid-February through December) - tells you the status of your 1998 refund.

2. Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit (available for five and a half weeks each time GST/HST credit payments are issued) - tells you if you are eligible for the GST/HST credit and the date you can expect to receive your payment.

3. Registered Retirement Savings Plan (RRSP) Deduction Limit (available from mid-September through April) - gives the amount of RRSP contributions you may deduct for 1998 and, if it applies, any undeducted amounts available for you to claim on your 1998 return.

4. Bulletin Board (available year round) - contains recent information that may be of concern or interest to you.

5. Info-Tax (available from mid-January through June) - gives recorded tax information. For a list of topics, see the chart below.

6. Business Information (available year round) - gives recorded information related to operating a business.

Telerefund, GST/HST credit, and RRSP are available:

• Weekdays from 7:00 a.m. to 11:00 p.m.
• Saturdays from 8:00 a.m. to 4:00 p.m. and
• Sundays from 8:00 a.m. to 1:00 p.m.

Bulletin Board, Info-Tax, and Business Information are available 24 hours a day, 7 days a week.

How to use T.I.P.S.

Call 1-800-267-6999. Select the language you want to use, either "1" for English or "0" for French. Next, select the service you want to use:

• For Telerefund, press "1."
• For GST/HST credit, press "2."
• For RRSP, press "3."
• For Bulletin Board, press "4."
• For Info-Tax, press "5." Once you are in Info-Tax, to select the topic you want, use the three-digit number from the chart below.
• For Business Information, press "6."

For Telerefund, GST/HST credit, and RRSP information, we will ask you to provide your social insurance number, your month and year of birth, and the total income you entered on line 150 of your return (so have your working copy handy). If you call before May 1, use the amount on line 150 of your 1997 return. If you call on or after May 1, use the amount on line 150 of your 1998 return.

Info-Tax message numbers and topics

121	Interest income	306	Amounts for infirm dependants age 18 or older	604	Voluntary disclosures
126	Rental income	307	Personal amount supplement	605	Authorizing representatives
127	Capital gains	314	Pension income amount	606	Refunds
128	Support payments received	315	Caregiver amount	607	TELEFILE
130	Other income	316	Disability amount	609	Exchange rates
147	Non-taxable income	319	Interest paid on student loans	610	Do you have to file a return?
208	RRSP deduction	323	Tuition and education amounts	611	Missing information
214	Child care expenses	324	Tuition and education amounts transferred from a child	612	Newcomers to Canada
215	Attendant care expenses	326	Amounts transferred from your spouse	630	Special services
219	Moving expenses	330	Medical expenses	631	Services for disabled persons
220	Support payments made	349	Donations and gifts	655	Home Buyers' Plan
221	Carrying charges and interest expenses	448	GST/HST credit	702	Instalment payments
229	Other employment expenses	449	Canada Child Tax Benefit	703	Making payment arrangements
232	Other deductions	601	Electronic filing (EFILE)	705	Interest on unpaid taxes
254	Capital gains deduction	602	Filing or making changes to a previous year's return	706	Late-filing penalties
255	Northern residents deductions	603	Your appeal rights	707	Interest rate
301	Age amount			882	Direct deposit
303	Spousal amount			883	Problem Resolution Program
305	Equivalent-to-spouse amount			899	Info-Tax survey
				999	Main Menu

At your service

What if you need help?

In this guide, we use plain language to explain the most common tax situations. If you need more help after reading this guide, we have other services available.

You can use our Tax Information Phone Service (T.I.P.S.) Info-Tax service to get recorded information on many tax topics. See the T.I.P.S. information on page 7.

We have other tax guides and pamphlets, some of which contain forms you may need. We will send you some of these guides in the mail by late February, depending on the type of income you reported and the deductions or credits you claimed on your 1997 return.

Throughout this guide, we mention forms, pamphlets, interpretation bulletins, information circulars, and other guides that give more details on specific tax topics. All publications mentioned in this guide are available at your tax services office or tax centre.

Internet access

If you have access, you can find most of our publications at www.rc.gc.ca on the Internet.

Confidentiality procedures prevent us from providing personal tax information over the Internet. Therefore, you should direct any enquiries to your tax services office.

Before you contact us

We want to provide you with the best service possible. You can help us answer your questions more quickly if you have all of your information ready. Before contacting us you should do all of the following:

• read the appropriate sections of this guide;
• read the appropriate sections of other publications we mention in this guide;
• prepare all the details of your situation and question; and
• have on hand the working copy of your return, any related papers or receipts, a pencil, and some paper.

Being prepared helps us both!

For our addresses and telephone numbers, see the telephone listings under "Revenue Canada" in the Government of Canada section of your telephone book.

Getting tax information (for faster service, call or visit us before 10:30 a.m. or after 1:00 p.m.)

Your personal tax information is confidential. Therefore, we follow certain procedures before giving personal information to you or your representative, including your spouse. See "Authorizing your representative" on this page.

In person - You can visit us Monday to Friday (except holidays) from 8:15 a.m. to 4:30 p.m. year round. From February 22 to April 30, you can visit until 5:00 p.m. In some offices, where there is a continuing demand, this applies year round. Check to see if it applies to your office. If you visit us, and ask for personal tax information, we will ask you for one piece of signed identification with your picture. You can also provide two pieces of signed identification and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

If your representative visits us, he or she must show two pieces of identification, a Form T1013, Individual Consent Form, that you completed and signed, and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

By phone - You can call us Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. year round. During tax filing season (February 22 to April 30) you can call until 9:00 p.m. Monday to Thursday, and from 9:00 a.m. to 1:00 p.m. on Saturdays (not including April 3). If you call us, and ask for personal tax information, we will ask for your social insurance number, your date of birth, and the total income amount you reported on line 150 of your 1997 return. If you call after April 30, use the amount reported on your 1998 return. If you ask about your assessment, we may ask for additional information from your return.

By fax - You can send us correspondence by facsimile. However, because of the nature of facsimile services, we are not responsible for misdirected, incomplete, or illegible documents.

Teletypewriter (TTY) users - If you have a hearing or speech impairment and use a TTY, you can call our toll-free, bilingual enquiry service at 1-800-665-0354 during regular and evening hours of service.

Authorizing your representative

You can authorize a representative, including your spouse, to get information on your tax matters by completing and signing Form T1013, Individual Consent Form. We will only give information to your representative after we are satisfied that you have authorized us to do so in writing.

Social insurance number (SIN)

You have to give your SIN to anyone who prepares a tax information slip (such as a T3, T4, T5, or T600 slip) for you. If you do not give your SIN, you may have to pay a $100 penalty each time you do not provide it.

Check your information slips carefully. If your SIN is not shown on your slip or is incorrect, please advise the slip preparer. If you do not have a SIN, apply for one at any Human Resources Centre of Canada.

Before you start

Do you have to file a return?

You have to file a 1998 return if any of the following applies to you:

• You have a balance owing for 1998.
• You want to claim a refund.
• You want to apply for the goods and services tax/harmonized sales tax (GST/HST) credit.
• You or your spouse wants to continue receiving Canada Child Tax Benefit payments. If so, each spouse must file a return. For more information, see the next section.
• We sent you a request to file a return.
• You sold or disposed of capital property, such as real estate or shares, in 1998.
• You claimed a capital gains reserve on your 1997 return.
• You have to pay back any of your Old Age Security or Employment Insurance benefits. See line 235 for details.
• You have to contribute to the Canada Pension Plan (CPP). This can apply if the total of your 1998 net self-employment income and pensionable employment income is more than $3,500. See line 310 for details.
• You want to carry forward the unused portion of your tuition and education amounts. See line 323 for details.

Note
Even if none of these requirements applies, you can still file a return. For example, you may have received income for which you could contribute to your registered retirement savings plan (RRSP). To keep your RRSP deduction limit (see page 25) up to date, you have to file a return.

Canada Child Tax Benefit (CCTB)

If you are responsible for the care of a child who is under 18, you can apply for the CCTB for that child. To do so, submit a completed Form RC66, Canada Child Tax Benefit Application, as soon as possible after the child is born or begins to live with you. If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada.

After we process your CCTB application, we will send you a Canada Child Tax Benefit Notice, telling you the amount to which you are entitled (if any) and how we calculated it. If you qualify, you will receive the payments no later than the 20th of every month. However, if your total benefit for the year is less than $120, we will usually send it all in one payment.

The CCTB is based on the income shown on your return and your spouse's (if applicable, see page 14) return. Therefore, to qualify for the credit, you both have to file a return every year, even if there is no income to report. Once you have applied for the CCTB, you have to advise us immediately of any of the following changes (as well as the date it happened or will happen):

• the child is no longer in your care;
• the child stops living with you;
• the child dies;
• you move;
• your marital status changes;
• you have your payments deposited directly into your account at a financial institution (see "Direct deposit" on page 48) and your banking information changes;
• you or your spouse is no longer a resident of Canada; or
• your immigration status changes.

The pamphlet called Your Canada Child Tax Benefit has more details. For more information about the CCTB, call us at 1-800-387-1193.

Which tax and benefit package should you use?

Generally, you have to use the package for the province or territory where you resided on December 31, 1998. The information for your province or territory is located in the forms booklet.

If you resided in Quebec on December 31, 1998, use the package for residents of Quebec to calculate your federal tax only. You will also need to file a Quebec provincial return.

You may have to consider factors other than where you resided on December 31, 1998, to determine which package you should use:

• If, on December 31, 1998, you were living in a province or territory other than the one you usually reside in, use the package for your usual province or territory of residence. For example, a student who goes to school in Alberta but usually lives in Ontario would use an Ontario package.
• If you are filing a return for a person who died in 1998, use the package for the province or territory where that person lived at the time of death.
• If you emigrated from Canada in 1998, use the package for the province or territory in which you lived on the date you left.
• If you lived outside Canada on December 31, 1998, but maintained residential ties (as defined on page 11) with Canada, you may be considered a factual resident of a province or territory. Use the package for the province or territory where you kept your residential ties.

• Under proposed changes, the above may not apply to a factual resident who became a resident of another country after February 24, 1998. For more information, contact us.

• You may have been a non-resident (as defined on page 11) of Canada on December 31, 1998. If you were a non-resident and you earned income from employment in a province or territory, or received income from a business with a permanent establishment in a province or territory, use the package for that province or territory. Otherwise, use the package for non-residents and deemed residents of Canada.
• You may have been a deemed resident (as defined on this page) of Canada on December 31, 1998. If you were a deemed resident and you are reporting only Canadian-source income from a business with a permanent establishment in a province or territory, use the package for that province or territory. Otherwise, use the package for non-residents and deemed residents of Canada.

Non-resident - You were a non-resident for tax purposes if you did not have residential ties (as defined below) in Canada, and you temporarily stayed here for less than 183 days during 1998, or you lived outside Canada throughout 1998. Contact us to find out the special rules that apply to you.

Deemed resident - You were a deemed resident for tax purposes if you did not establish residential ties (as defined below) in Canada, but you stayed here for 183 days or more in 1998.

Generally, you were also a deemed resident if you lived outside Canada during 1998, you did not maintain residential ties (as defined below) in Canada, and you were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program.

The above also applies to your dependent children, and, under proposed changes, can apply to other family members.

Residential ties - Residential ties include a home in Canada, a spouse or dependants who stayed in Canada while you were living outside Canada, and personal property in Canada. Other ties that may be relevant include social ties in Canada, a Canadian driver's licence, Canadian bank accounts or credit cards, and provincial or territorial hospitalization insurance. For more details, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.

Other publications you may need

Unless you resided in Canada all year, you may also need one of the following publications:

• If you were a non-resident or a deemed resident, and you earned income from employment or a business with a permanent establishment in Canada, get the guide called Non-Residents and Temporary Residents of Canada.
• If you were a non-resident, and you received rental income from real property in Canada, get the guide called Income Tax Guide for Electing Under Section 216.
• If you were a non-resident, and you received certain other kinds of income from Canada (including pensions and annuities) get the pamphlet called Electing Under Section 217 of the Income Tax Act.
• If you were a newcomer to Canada in 1998, get the pamphlet called Newcomers to Canada.
• If you emigrated from Canada during 1998, get the pamphlet called Emigrants and Income Tax.
• If you will be outside Canada for an extended period, get the pamphlet called Canadian Residents Abroad.

Where can you get the tax and benefit package you need?

You should have received the package you need based on our records. However, if after reading the above information, you cannot use this package, you can get the one you need from us. You can also get a package for a particular province or territory from any postal outlet in that province or territory. In addition, you can get the package for non-residents and deemed residents of Canada from any Canadian embassy, high commission, or consulate.

Filing your return

You can file a paper return, or you can use the electronic filing system known as "EFILE."

EFILE is a paperless, accurate, and fast way of filing your return. Even if you prepare your own return, you can take it to an EFILE service provider, who will submit it for you electronically.

Getting started

Whether you are filing a paper return, or using EFILE, gather all the documents you will need to complete your return. This includes your information slips (such as T3, T4, T4A, and T5 slips) and receipts for any deductions or credits you plan to claim. As you prepare your return, and you come to a line that applies to you, look it up in this guide, or see the back of your information slips for more instructions.

If you are using EFILE, and:

• your EFILE service provider will be preparing your return, take your personal label and all of your documents with you; or
• you prepare your return yourself, either on paper or using computer software, for an EFILE service provider who accepts client-prepared returns, show all of your documents to the EFILE service provider.

If you are filing a paper return, mail or deliver it in the envelope included in the forms booklet. If you are preparing other people's returns, mail or deliver each person's return in a separate envelope.

Note
If you have a farming business and you are participating in the net income stabilization account (NISA) program, use the envelope contained in the guide called Farming Income and NISA.

What date is your 1998 return due?

Generally, your 1998 return has to be filed on or before April 30, 1999.

Note
If you file your return after April 30, 1999, your goods and services tax/harmonized sales tax (GST/HST) credit and Canada Child Tax Benefit payments may be delayed.

Self-employed persons - If you or your spouse carried on a business in 1998 (other than a business whose expenditures are primarily in connection with a tax shelter) your 1998 return has to be filed on or before June 15, 1999. However, if you have a balance owing for 1998, you still have to pay it on or before April 30, 1999. Send your payment to your tax centre with a note explaining how the payment is to be applied. Do not attach a copy of your return to your payment, unless you are filing that return.

Deceased persons - As the legal representative (executor or administrator) of the estate of an individual who died in 1998 or before May 1, 1999, (June 16, 1999, for a self-employed individual or that individual's spouse) you may have to file a 1998 return for that individual (see "Do you have to file a return?" on page 10). If so, the 1998 return for the deceased individual (and for the individual's spouse) has to be filed on or before whichever of the following two dates is later:

• April 30, 1999, for most individuals (June 15, 1999, for a self-employed individual or the individual's spouse); or
• six months after the individual's date of death.

For details about your filing requirements and options, get the guide called Preparing Returns for Deceased Persons.

Note
If you received income in 1998 for a person who died in 1997 or earlier, do not file a 1998 return for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.

What penalties and interest do we charge?

Penalties

If you owe tax for 1998, and do not file your 1998 return within the dates we specify under "What date is your 1998 return due?" on page 11, we will charge you a late-filing penalty. The penalty is 5% of your balance owing for 1998, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may be higher if we charged you a late-filing penalty on a return for any of the three previous years.

Tax Tip
Even if you cannot pay the full amount you owe on or before April 30, 1999, you can avoid the late-filing penalty by filing your return on time.

We may waive this penalty (as well as any interest that may apply, as discussed in the next section) if you file your return late because of circumstances beyond your control. If this happens, include a letter with your return giving the reasons why you filed your return late. For details, get Information Circular 92-2, Guidelines for the Cancellation and Waiver of Interest and Penalties.

If you fail to report an amount on your return, you may have to pay a penalty. If you do this more than once within a four-year period, you may have to pay another penalty.

Interest

If you have a balance owing for 1998, we charge compound daily interest starting May 1, 1999, on any unpaid taxes owing for 1998. This includes any balance owing if we reassess your return. In addition, we will charge you interest on any penalty you have to pay, starting the day after your return is due.

When will we pay interest?

We will pay you compound daily interest on your 1998 tax refund, starting on whichever of the following three dates is latest:

• June 15, 1999;
• the 46th day after you file your return; or
• the date you overpaid your taxes.

What do you include with your return and what records do you keep?

If you are filing a paper return, include one copy of each of your information slips. Your return, the guide explanations, the forms, or the schedules will tell you when to attach other supporting documents, such as certificates, forms, schedules, or official receipts. If you are using EFILE, you have to show your EFILE service provider all of your supporting documents.

If you make a claim without the required receipt, certificate, schedule, or form, we may disallow your claim. It could also delay the processing of your return.

Even if you do not have to attach certain supporting documents to your return, or if you are using EFILE, keep them in case we select your return for review. Generally, you should keep your supporting documents for six years.

You should also keep a copy of your 1998 return, the related Notice of Assessment, and any Notice of Reassessment. These can help you complete your 1999 return. For example, your Notice of Assessment for 1998 will tell you:

• your 1999 RRSP deduction limit;
• your undeducted RRSP contributions for 1999;
• your non-capital loss carry-forward balance; and
• your tuition and education amounts carry-forward balance. For details, see line 323.

What if you are missing information?

If you have to file a 1998 return, as explained on page 10, be sure to file it on time (see page 11) even if some slips or receipts are missing. If you know that you will not be able to get a slip by the due date, attach to your paper return a note stating which slips are missing, the payer's name and address, and what you are doing to get the slips. To calculate the income to report and any amounts the payer deducted, use any stubs you may have and attach them to your paper return.

How do you report foreign income and other amounts?

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 us to get an average annual rate.

After you file

When can you expect your refund?

We can usually process your return in four to six weeks. However, we usually start to process returns in mid-February, so do not call before March 1, even if you filed your return in January. If you filed your return on or before April 15, wait four weeks before you call. If you filed your return after April 15, wait six weeks before you call. We can process most returns filed using EFILE in about two weeks.

To find out about your refund, call our automated T.I.P.S. (Telerefund) service. See the T.I.P.S. information on page 7.

What happens to your return after we receive it?

When we receive your return, we usually review it based on the information you provided, and send you a Notice of Assessment based on that review. However, we may select your return for a more detailed review before we assess it. If so, and we ask you to give us documents to verify the deductions or credits you claimed, your assessment may be delayed. We also review some returns after we have assessed them, to verify the income reported, or the deductions or credits claimed.

How do you change a return?

If you need to make a change to any return you have sent us, do not file another return for that year. Instead, send both of the following to your tax centre:

• a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter providing the details of your request (including the years of the returns you want us to change), your social insurance number, your address, and a telephone number where we can reach you during the day; and
• supporting documents for the changes you want to make and, if you have not sent them to us before, supporting documents for your original claim.

Note
Send your Form T1-ADJ or letter separately from your 1998 return.

You can ask for a refund for years as far back as 1985. It usually takes eight weeks before we mail you a Notice of Reassessment.

Can you file a return to claim a refund for a previous year?

If you have not already filed one, you can file a return to claim a refund for 1985 or any year after that. If you are filing a return for a year before 1998, make sure you attach receipts for all the deductions or credits you are claiming.

What is a voluntary disclosure?

If you have never filed a return, stopped filing returns for two or more years, or sent us a return that was incomplete, we encourage you to voluntarily file or correct your return. We will then assess or reassess your return without applying a penalty. You will only have to pay the tax you owe, with interest. Information Circular 85-1, Voluntary Disclosures, has more details.

What should you do if you disagree?

If you disagree with your assessment or reassessment, contact us for more information. If you still disagree, you can make a formal objection by filing a Form T400A, Objection, or a letter on or before whichever of the following two dates is later:

• one year after the due date for the return; or
• 90 days after the date of the Notice of Assessment or Reassessment.

What should you do if you move?

If you move, let us know your new address as soon as possible. This will ensure that you keep getting any goods and services tax/harmonized sales tax (GST/HST) credit or Canada Child Tax Benefit (and similar provincial or territorial program) payments to which you may be entitled. If you use direct deposit, and your account at your financial institution has changed, be sure to advise us of your new account. We also need to know your new address to mail you your return package for next year.

You can change your address by calling, writing, or visiting us. If you are writing, send your letter to your tax centre. Make sure you sign it, and include your social insurance number, your new address, and the date of your move. If you are writing for other people, include their social insurance numbers, and have each of them sign the letter authorizing the change to his or her records.

Note
Because an individual's personal information is confidential, generally we will not provide a change of address to other government departments or Crown corporations, such as Human Resources Development Canada or Canada Post. Similarly, they do not provide such information to us.

Should you be paying your 1999 taxes by instalments?

You may have to pay your 1999 taxes by instalments if there is not enough income tax withheld from your income. To find out if you should pay your 1999 taxes by instalments, estimate your 1999 taxes and credits using your 1998 return. Enter those amounts in the chart below, which contains the most common factors to consider. If you would like to know all of the factors, or if you want to calculate your instalment payments, get Form T1033-WS, Worksheet for Calculating 1999 Instalment Payments.

1999 Instalment requirements

Total payable (line435) not including the amount on line421			$			1
Tax credits (line482)			2
Total of amounts on lines448, 450, 457, and 476	-		3
Line 2 minus line 3			-			4
Line 1 minus line 4			$			5
The amount on line 5 is your net tax owing for instalment purposes.

You may have to pay your 1999 taxes by instalments if both of the following apply:

• your net tax owing for instalment purposes (line 5 above) is more than $2,000 ($1,200 if you live in Quebec) for 1999; and
• using the same calculation, your net tax owing for instalment purposes (line 5 above) was more than $2,000 ($1,200 if you lived in Quebec) for 1998 or 1997.

If our records show that you may have to pay your taxes by instalments, we will send you an Instalment Reminder in advance, showing the amount we suggest you pay and the date the payment is due. For more information about instalment payments, or instalment interest charges, get the pamphlet called Paying Your Income Tax by Instalments.