ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001
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ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001
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.
5013-G
What's new for 2001?
We list the major changes below, including 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 2001 or as of the dates indicated. For more details on these and other changes, see the areas outlined in red in this guide.
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Identification - You now have to enter your spouse or common-law partner's net world income, if it applies. Click here for details. Spouse - Throughout this guide, where previously we referred to "spouse" we now also refer to "common-law partner." Elections Canada - You may be able to ask, on your return, for your information to be added to the National Register of Electors. See below for details. GST/HST credit - Certain rules and procedures for calculating this credit have changed. Click here for details. Instalments - If you should be paying your taxes by instalments you can authorize us to withdraw the payments automatically from your account at a financial institution. To do so, or for more information, get Form T1162A, Pre-Authorized Payment Plan (Personal Quarterly Instalment Payments) . Interest and other investment income (line 121) - You may no longer have to include an amount in your income for receiving certain shares from corporations outside Canada. Other income (line 130) - Do not include the federal "Relief for heating expenses" payment if you received it. This amount is not taxable. Deduction for CPP or QPP contributions on self-employment and other earnings (line 222) - You now can claim a deduction for part of these contributions. Clergy residence deduction (line 231) - Your employer has to certify that you qualify for this deduction. In addition, the way you calculate it has changed. For more information, get Form T1223, Clergy Residence Deduction . Equivalent-to-spouse amount (line 305) - This amount now is called "Amount for an eligible dependant." Amount for infirm dependants age 18 or older (line 306) - This amount has increased. For details, see the Federal Worksheet in the centre of this guide. CPP or QPP contributions on self-employment and other earnings (line 310) - The credit you can claim for these contributions has decreased because of the new deduction on line 222. Caregiver amount (line 315) - This amount has increased. For details, see the Federal Worksheet in the centre of this guide. Disability amount and supplement (line 316) - These amounts have increased. Tuition and education amounts (line 323) - The education amount has increased. Refundable medical expense supplement (line 452) - You now calculate this credit on the Federal Worksheet . Schedule 10 has been eliminated. Federal individual surtax - This surtax has been eliminated. Federal tax - The rates you use to calculate your federal tax on Schedule 1 have changed. In addition, lines 409 to 418, which were on page 4 of your return, now are on Schedule 1. Federal non-refundable tax credits - The rate you use to calculate these credits has changed. In addition, you now claim them on Schedule 1 instead of on page 3 of your return. Provincial or territorial tax - Provincial or territorial tax, except for Quebec, is now reduced by provincial or territorial non-refundable tax credits. The same rules apply for claiming the provincial or territorial credits as for the federal credits, but, for most provinces and territories, the amounts used in calculating them are different. T.I.P.S. - Tax Information Phone Service is now available for callers within Canada and the U.S. Section 217 tax adjustment - You will now find the calculation for this adjustment on the back of Schedule 1. |
The information on this page applies to you only if you are a deemed resident of Canada.
Please check the "Yes" box on page 1 of your return to authorize the Canada Customs and Revenue Agency (CCRA) 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. 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 eligible electors (Canadian citizens who are 18 years of age or older). The National Register of Electors 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.
If you indicate "Yes"
- You authorize the CCRA to give only your name, address, and date of birth to Elections Canada, to ensure that your information on the National Register of Electors is up to date.
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Note
The CCRA updates the information provided to Elections Canada several times throughout the year. Your authorization remains in effect for a period of 12 months. Therefore, if you move during this period, and you advise the CCRA of your new address, they will advise Elections Canada the next time information is provided.
If you indicate "No" (or do not make a choice)
- The CCRA will not give any of your information to Elections Canada.
- You will not lose your right to vote.
- Elections Canada will not remove your information from the National Register of Electors if it is already there.
- If there is an election or referendum, your information may not be up to date on electoral lists produced from the National Register of Electors. In that case, you will have to take the necessary steps to correct your information.
Confidentiality
Under the Canada Elections Act, information on the National Register of Electors will be used only for electoral purposes. 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
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Telephone: |
(613) 993-2975 or 1-800-463-6868 toll free in Canada and the United States |
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(613) 993-2975 from outside Canada and the United States. |
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Teletypewriter: |
1-800-361-8935 (for individuals with a hearing or speech impairment) toll free in Canada and the United States |
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Internet: |
Page details
- Date modified:
- 2002-12-14