General Income Tax and Benefit Guide - Index

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General Income Tax and Benefit Guide - 2017 - Index

Topic
Adoption expenses
Adult basic education tuition assistance
Age amount
Amount for an eligible dependant
Annual union, professional, or like dues
Annuity, PRPP, and registered retirement income fund (RRIF), including life income fund, payments
Basic personal amount
Canada caregiver amount
Canada caregiver amount for infirm children under 18 years of age
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
Canada caregiver amount for other infirm dependants age 18 or older
Canada child benefit
Canada employment amount
Canadian Forces personnel and police deduction
Capital gains: Deduction Income
Carrying charges and interest expenses
Child care expenses
Clergy residence deduction
CPP or QPP: Contributions on self-employment and other earnings Contributions through employment Disability, child, and death benefit Making additional CPP contributions Overpayment Refund of CPP contributions Working beneficiaries
Deceased persons: Do you have to file a return? Due date
Disability: Canada caregiver amount for other infirm dependants age 18 or older Amount for self Amount transferred from a dependant Child disability benefit CPP or QPP disability benefit Canada caregiver amount for infirm children under 18 years of age RDSP Supplement for persons under 18 Support deduction
Dividend: Income Tax credit
Donations and gifts: Allowable charitable donations Cultural and ecological gifts First-time donor’s super credit (FDSC)
Direct deposit
Eligible educator school supply tax credit
Email address
Employees profit-sharing plan (EPSP): Deduction Income Tax on excess EPSP amounts
Employee and partner GST/HST rebate
Employee home relocation loan deduction
Employees of prescribed international organizations
Employment income: Commissions (box 42) Emergency services volunteers Other employment income Security option benefits Wage-loss replacement plan income
Employment insurance (EI): Income Insurable earnings Overpayment Premiums on self-employment and other eligible earnings Premiums through employment Refund of EI contributions Repaying benefits
Exploration and development expenses
Filing a return: Due date For deceased persons For previous years Requirements
Foreign income: Exempt foreign income Pensions from a foreign country Reporting foreign income and other foreign amounts Tax credit
Goods and services tax/harmonized sales tax (GST/HST): Credit Rebate, inclusion in income
Home accessibility expenses
Home buyers' amount
Home Buyers' Plan (HBP): Designating repayments Inclusion in income
Income: Amounts repaid Amounts that are not taxed Loans and transfers of property Retroactive lump-sum payments Income-maintenance insurance plans
Instalments: Should you be paying your taxes by instalments? How to report
Insurance policies: Income received Loan interest paid
Interest paid on your student loans
Interest payable: Cancellation On penalties On balances owing
Interest and other investment income: Bank accounts Canada savings bonds Earnings on life insurance policies Term deposits, GICs, and other similar investments Treasury bills
Interest on your income tax refunds: Deduction for repaying Received as income When do we pay?
Investment tax credit: Credit Recapture Refund
Labour-sponsored venture capital corporation (LSVCC)
Legal fees: To recover employment income Other
Lifelong Learning Plan (LPP): Designating repayments Inclusion in income
Logging tax credit
Losses: Business investment loss Limited partnership losses of other years Net capital losses of other years Non-capital losses of other years
Lump-sum payment income
Marital status
Medical expenses: For other dependants For self, spouse or common-law partner, and dependent children Refundable medical expense supplement
Minimum tax: Tax Carryover
Moving expenses
Net federal supplements
Newcomers to Canada and emigrants – non-refundable tax credits
Non-resident: Dependants Shares of a non-resident corporation Trusts – beneficiaries, loans, transfers
Northern residents deductions
Old age security (OAS): Income Repaying benefits
Other income: Apprenticeship incentive grant and apprenticeship completion grant Death benefits (other than CPP or QPP death benefits) Lump-sum payments Other pensions and superannuation income Retiring allowances Scholarships, fellowships, bursaries, and artists’ project grants
Part XII.2 trust tax credit
Partnership: Income Limited partnership losses of other years
Payments
Penalties: Cancelling of penalties False statements or omissions Late filing Repeated failure to report income
Pension adjustment
Pension income amount
Pension income splitting: Deduction Income
Political contribution tax credit
Pooled registered pension plan (PRPP): Deduction Employer contributions Income
Provincial or territorial: Credits Tax
Provincial parental insurance plan (PPIP): Premiums on self-employment income Premiums paid Premiums payable on employment income
Public transit amount
ReFILE
Refund
Refundable Quebec abatement
Registered disability savings plan (RDSP)
Registered education savings plan (RESP)
Registered pension plan (RPP) deduction
Registered retirement income fund (RRIF) income
Registered retirement savings plan (RRSP): Income Deduction
Rental income
Repaying amounts included in income
Research grants
Retiring allowances
Search and rescue volunteers’ amount (SRVA)
Security option: Benefits Deduction
Self-employment income
Social assistance payments
Social insurance number (SIN)
Specified pension plan (SPP)
Split income of a child under 18: Tax on split income
Spouse or common-law partner amount
Spouse or common-law partner: Amount transferred from your spouse or common-law partner Defined Net income – spouse or common-law partner
Support payments: Deduction (support payments made) Income (support payments received) Repayment
Tax deducted
Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund
Tax transfer for residents of Quebec
Tuition, education, and textbook amounts: Self Transfer from a child
Tax shelters
United States Social Security benefits
Universal child care benefit (UCCB): Income Repayment
Voluntary disclosures
Volunteer firefighters’ amount (VFA)
Vow of perpetual poverty
Wage-loss replacement plans
Workers’ compensation benefits
Working income tax benefit (WITB): Advance payments Benefit

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Date modified:: 2019-02-06

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General Income Tax and Benefit Guide - Index

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General Income Tax and Benefit Guide - 2017 - Index

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