Step 1 - Identification

Archived

This page has been archived on the Web.

It is important that you complete the entire identification area of your return. We need this information to calculate your goods and services tax (GST) credit, and any benefit to which you may be entitled under the Child Tax Benefit Program. If you provide incomplete or incorrect information, the processing of your return, and any refund, credit, or benefit to which you may be entitled, will be delayed.

Label - If you have a personalized label, attach it to your return. If your name, your address, your social insurance number (SIN), or your spouse's SIN is incorrect, put a line through the wrong information, and print your changes clearly on the label.

We work closely with Canada Post to keep our postage costs down, while still making sure you get the mail that we send you as quickly as possible. As a result, when we process your income tax return, we may have to modify part of your address to meet Canada Post's requirements. Therefore, the address on your tax package, Notice of Assessment, or any other correspondence we send you may be different from the one you indicated on your return.

Spouse - The term spouse used throughout this guide applies to a legally married spouse and a common-law spouse. A common-law spouse is a person of the opposite sex who, at that particular time in 1996, lived with you in a common-law relationship, and:

• had been living with you in such a relationship for at least 12 continuous months, or had previously lived with you in such a relationship for at least 12 continuous months (when you calculate the 12 continuous months, include any period of separation of less than 90 days); or
• is the natural or adoptive parent (legal or in fact) of your child.

Once either of these two situations applies, we consider you to have a common-law spouse, except for any period that you were separated for 90 days or more because of a breakdown in the relationship.

Example 1
On May 1, 1993, Bruce and Brenda, who have no children, began to live together in a common-law relationship. On July 15, 1995, they separated because of a breakdown in their relationship. On February 27, 1996, they began to live together again. We consider Bruce and Brenda to be spouses as of February 27, 1996, the date they reconciled. This is because they once lived together in a common-law relationship for 12 continuous months.

Example 2
Hans and Sandra, who have no children, have been living together in a common-law relationship since April 13, 1995. However, for the months of July 1995 and October 1995, they lived apart because of a breakdown in their relationship. We consider Hans and Sandra to be spouses as of April 13, 1996. When calculating the 12 continuous months requirement, they have to include the two months they lived apart because each period of separation was less than 90 days.

Province or territory of residence - Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1996. For details, see "Which tax package should you use?" on page 5 of this guide.

Self-employed - If you were self-employed in 1996, enter the province or territory where your business was located. Only enter a province or territory if you had a permanent business established there.

Date modified:

2002-02-04