ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2000

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content


Archived content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.


Archived

This page has been archived on the Web.


ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000

I ndex

A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W

A
Amounts paid in foreign funds
Annuity payments

B
Bank accounts
Basic federal tax
Beneficiaries of non-resident trusts
Bursaries

C
Canada Child Tax Benefit (CCTB)
Canada Savings Bonds (CSBs)
Certified feature films or productions
Changing your return
Child support

Commission income
Common law
Contacting us
Cultural gifts

D
Death benefits (other than Canada or Quebec Pension Plan death benefits)
Deceased persons, filing for
Deemed residents
Dependants, non-resident - non-refundable tax credit
Depletion allowances
Direct deposit
Disagreeing with your assessment
Due date for returns

E
Ecological gifts
Electing under section 217

Elections Canada
Emergency volunteers
Employment Insurance (EI) benefits

F
Federal logging tax credit
Federal tax
Fellowships
Filing a return - due date

Films, investment in
Foreign income and property

G
Getting help
Goods and services tax/harmonized sales tax (GST/HST) - credit

Government gifts
Guaranteed investment certificates (GICs)

H
Home Buyers' Plan - designating repayments

Hours of service

I
Identification
Immigrants - non-refundable tax credits
Income amounts paid back
Income maintenance insurance plans
Income tax problems
Income that is not taxed
Instalments

Insurance policies - income received

Interest on balances owing
Interest on refunds- deduction for repaying

Internet acces

L
Legal fees - to recover employment income

Loans and transfers of property
Loans to non-resident trusts
Losses

Lump-sum payment income

M
Marital status
Minimum tax

Moving, advising us

N
Non-refundable tax credits
Non-residents
Non-resident dependants
Non-residents electing under section 217

O
Objections
Old Age Security, repaying benefits
Overseas employment tax credit

P
Penalties
Pensions from a foreign country
Personal label
Personal tax information, requesting
Post-dated cheques, paying your taxes with
Previous years, filing for
Province or territory of residence

R
Refunds
Registered retirement income fund (RRIF) income
Repaying amounts included in income
Representatives
Research grants
Residential ties
Resource expenses
Retiring allowances (severance pay)
Return due date

S
Safety deposit box charges
Schedule 7, instructions for completing
Scholarships
Self-employment income
Severance pay
Social insurance number
Split income of a child under
Spousal RRSPs
Spouse - defined
Stock option benefits
Suggestions
Surtax for non-residents and deemed residents

T
Tax package - where to get one

Tax shelters
Term deposits
Transfers to non-resident trusts
Treasury bills (T-bills)

U
United States social security benefits

V
Voluntary disclosures
Vow of perpetual poverty
W
Wage-loss replacement plans
War veterans allowances and pensions

Date modified:
2002-11-30