What's new for 1999?

We list the major changes below. For more details on changes, see the areas outlined in red in this guide.

Worksheet - To simplify your record keeping, we have included with your forms a Worksheet containing most of the calculations previously located in this guide. This will allow you to keep these calculations with the working copy of your return. As a result, we have removed the charts for these calculations from the guide.

Travelling expenses - You now have an option to simplify the calculation of travelling expenses included in your claim for moving expenses (line 219), northern residents deductions (line 255), or medical expenses (line 330). For details, call our T.I.P.S. (Info-Tax) service. See the T.I.P.S. information on the back cover.

Cleric's residence deduction (line 231) - You now use this line to claim this amount.

Dependants - To simplify your filing requirements, you now provide on Schedule 5, Details of Dependant, all the details of dependants previously provided on Schedules 5, 6, and 12, and calculate your claims on the Worksheet. As a result, we have eliminated Schedules 6 and 12.

1999 tax measures

This tax and benefit package includes the following income tax changes that have been announced, but were not law at the time of printing. If they become law as proposed, they will be effective for 1999.

Retroactive lump-sum payments - Payments covering more than one year for certain kinds of income may now qualify for special tax treatment. See page 12 for details.

Emergency volunteers - If you received an allowance from a government, municipality, or other public authority for certain volunteer services, there is a change in how much you have to report. See page 12 for details.

Basic personal amount (line 300) - The amount you can claim has increased.

Spousal amount (line 303) - The amount you may be able to claim has increased. In addition, your spouse can have more income without reducing your claim.

Equivalent-to-spouse amount (line 305) - The amount you may be able to claim has increased. In addition, your dependant can have more income without reducing your claim.

Medical expenses (line 330) - There are new amounts you may be able to claim.

Federal individual surtax (line 419) - You may have less surtax to pay.

A new standard of fairness

Through our Fairness Initiative , we are taking important new steps to protect your rights. We pledge to continue to improve our services, address your concerns in an impartial, flexible, and professional manner, and provide information that is accessible and easy to understand. Information on this initiative is available from your tax services office or our Internet site.