General Income Tax and Benefit Guide - 2015

5000-G(E) Rev. 15

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Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.

Some subjects in this guide relate to a numbered line on the return. We provide information about these subjects in the same order that the lines appear on the return or schedule. To find information about other subjects, see the index.

Table of contents

• Is this guide for you?
• What's new for 2015?
• General information
  • Before you start
  • How to file your return
  • Benefits for individuals and families
  • Getting started
• Online services
• Identification
• Elections Canada
• Total income
  • Foreign income
  • Total income (lines 101 to 146)
• Deductions (Net income and Taxable income)
  • Net income (lines 205 to 236)
  • Taxable income (lines 244 to 256)
• Federal tax and credits (Schedule 1)
  • Minimum tax
  • Federal non-refundable tax credits (lines 300 to 395)
• Net federal tax (Schedule 1)
  • Net federal tax (lines 405 to 427, except lines 421 and 422)
  • Recapture of investment tax credit
  • Federal logging tax credit
• Refund or balance owing (lines 421, 422, 428, 430, and 437 to 485)
• After you file
• For more information
• Index
• Tax Information Phone Service (TIPS)
• Addresses on our website

• Previous
• Table of contents
• Next

Date modified:

2016-01-05