General Income Tax and Benefit Guide - 2016

5000-G(E) Rev. 16

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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 schedules.

To find information on the other subject, see the Index.

Table of contents

• What's new for 2016?
• Completing your return
• Getting started
  • What if you are missing information?
• Do you have to file a return?
  • Deceased persons
• Which forms book should you use?
  • Exceptions
  • Other publications you may need
  • How to get the tax guide and forms you need
• Filing deadlines, penalties and interest
  • What is your return for 2016 due?
  • What penalties and interest do we charge?
• How to file your return
  • NETFILE
  • EFILE
  • Auto-fill my return
  • Filing a paper return
  • Community Volunteer Income Tax Program (CVITP)
  • What do you do with your slips, receipts and other supporting documents?
  • Tax information videos
  • Can you file a return of a previous year?
• Benefits for individuals and families
  • Goods and services tax/harmonized sales tax (GST/HST) credit
  • Canada child benefit (CCB) and child disability benefit (CDB)
  • Canada Child tax benefit (CCTB)
  • Universal child care benefit (UCCB)
  • Working income tax benefit (WITB)
• Online services
  • My Account
  • MyCRA – Mobile app
  • MyBenefits CRA – get your information on the go!
  • Handling business taxes online
  • Electronic mailing lists
  • Electronic payments
  • Direct deposit
• Step 1 – Identification and other information
  • Information about you and your spouse or common-law partner, if it applies (page 1 of your return)
  • Residency information for tax administration agreements (page 1 of your return)
  • Elections Canada (page 1 of your return)
  • Specified foreign property (page 2 of your return)
• Step 2 – Total income
  • Calculation of total income (page 2 of your return)
• Step 3 – Net Income
  • Calculation of taxable income (page 3 of your return)
• Step 4 – Taxable income
  • Calculation of taxable income (page 3 of your return)
• Step 5 – Federal tax and provincial or territorial tax
  • Calculation of federal tax (Schedule 1)
  • Calculation of provincial or territorial tax (Form 428)
• Step 6 – Refund or balance owing
  • Summary of tax and credits (page 4 of your return)
• After you file
  • Notice of assessment
  • What happens to your return after we receive it?
  • Should you be paying your taxes by instalments?
  • How to change a return
  • How to register a formal dispute
• For more information
  • What if you need help?
  • Tax Information Phone Service (TIPS)
  • Getting personal tax information
  • Taxpayer Bill of Rights
  • Forms and publications
  • What should you do if you move?
  • Representatives
  • Legal represtentatives
  • Service complaints
  • Reprisal complaint
• Index

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Date modified:

2017-01-04