ARCHIVED - General Guide for Non-Residents – 2013: Index

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A

• Acting services rendered in Canada
• Amounts paid in foreign funds
• Amounts that are not taxed
• Annuity payments

B

• Bank accounts
• Bursaries
• Buying a house

C

• Canada child tax benefit (CCTB)
• Canada savings bonds
• Changing your return
• Child support
  • received
  • paid
• Clergy residence deduction
• Commission income
• Common-law partner – defined
• Contacting us

D

• Death benefits (other than Canada Pension Plan or Quebec
  Pension Plan death benefits)
• Deceased persons, filing for
• Deemed non-resident
• Deemed resident of Canada
• Dependants, non-resident – non-refundable tax credits
• Depletion allowances
• Direct deposit
• Disability amount
• Disagreeing with your assessment
• Due date for returns

E

• Electing under section 217
• Electing under section 216.1
• Elections Canada
• Emergency volunteers
• Employees profit-sharing plan (EPSP)
  • profit-sharing plan income
  • profit-sharing plan deduction
  • profit-sharing plan tax excess
• Employment insurance – repaying benefits

F

• Family caregiver amount (FCA)
• Federal logging tax credit
• Fellowships
• Filing a return
  • due date
  • for deceased persons
  • for previous years
  • requirements
• Foreign income and property

G

• Goods and services tax/harmonized sales tax (GST/HST)
  • credit
  • rebate, inclusion in income
• Guaranteed investment certificates (GICs)

H

• Home buyers' amount
• Home Buyers' Plan
  • designating repayments
  • inclusion in income
• Hours of service

I

• Identification
• Income amounts repaid
• Income-maintenance insurance plans
• Instalments
• Insurance policies
  • income received
  • loan interest paid
• Interest on balances owing
• Interest on refunds
  • deduction for repaying
  • received as income
  • when do we pay?
• Internet access

L

• Labour-sponsored fund, Quebec – tax related to the non-purchase of replacement shares
• Legal fees
• Lifelong learning plan
  • designating repayments
  • inclusion in income
• Loans and transfers of property
• Losses
  • non-capital – other years
  • business investment
• Lump-sum payment income
  • retroactive
  • benefits from CPP or QPP
  • from pensions and deferred profit-sharing plans
  • UCCB

M

• Marital status
• Minimum tax
  • carryover
• Moving – advising us
• Mutual funds
• My Account

N

• Net world income – spouse or common-law partner
• Non-resident dependants
• Non-residents of Canada
• Non-resident trusts – beneficiaries, loans, transfers

O

• Objections
• Old age security – repaying benefits

P

• Penalties
• Pension income splitting
  • eligible pension income
  • inclusion in Pension Transferee's income – elected split pension amount
  • RRSP annuity payments
  • deduction for Pensioner – elected split pension amount
• Pensions from a foreign country
• Personal tax information, requesting
• Pooled registered pension plans (PRPP)
• other pensions and superannuation
• pooled registered pension plan (PRPP) employer contributions
• RRSP/PRPP deduction
• Post-dated cheques, paying your taxes with
• Previous years, filing for

R

• Refunds
• Registered disability savings plans (RDSP)
• Registered education savings plan
• Registered retirement income fund (RRIF) income
• Registered retirement savings plans (RRSPs) for spouse or common-law partner
• Repaying amounts included in income
• Representatives
• Research grants
• Residential ties
• Resource expenses
• Retiring allowances
• Return due date

S

• Safety deposit box charges
• Schedule 7, instructions for completing
• Schedule A, Statement of World Income
• Schedule B, Allowable Amount of Non-Refundable Tax Credits
• Schedule C, Election under Section 217 of the Income Tax Act
  • Step 3 and Step 6 – completing part 1, part 2, and part 3
  • to calculate section 217 tax adjustment
  • schedules to be completed by non-resident electing under section 217
• Scholarships
• Section 217 eligible income
• Security option benefits
• Service complaint process
• Social insurance number
• Split income of a child under 18
• Spouse – defined
• Surtax for non-residents and deemed residents of Canada

T

• Tax package
  • how to get one
  • which one to use
• Tax on excess employees profit-sharing plan (EPSP) amounts
• Tax shelters
• Term deposits
• Tips income
• Treasury bills (T-bills)

U

• United States Social Security benefits
  • included in pension income
  • exemption under Canada-U.S. tax treaty
• Universal child care benefit (UCCB)
  • application
  • inclusion in income
• Universal child care benefit repayment

V

• Voluntary disclosures

W

• Wage-loss replacement plans
• War veterans allowances and pensions
• Working income tax benefit (WITB)
• Working income tax benefit (WITB) advance payments

Tax Information Phone Service (TIPS)

Use our automated TIPS by calling 1-800-267-6999 (for calls within Canada and the United States).

Services	Available dates
Telerefund – get the status of your refund for 2013.	all year	press "1"
Goods and services tax/harmonized sales tax (GST/HST) credit – find out if you are eligible for the credit and the date you can expect to receive the next payment.	three weeks before through two and a half weeks after each payment is issued	press "2"
Canada child tax benefit (CCTB) – find out if you are eligible for the CCTB and the date you can expect to receive the next payment.	one week before through one week after each payment is issued	press "3" and then "1"
Universal child care benefit (UCCB) – find out if you are eligible for the UCCB and the date you can expect to receive the next payment.	one week before through two weeks after each payment is issued	press "3" and then "2"
RRSP/PRPP deduction limit – find the maximum amount you can deduct on your return for 2013.	mid-September to the end of April	press "4" and then "1"
Info-Tax – get tax information for deemed residents and non-residents of Canada.	all year	press "4" and then "2"
Bulletin board – get recent tax and benefit information that may be of interest to you.	all year	press "4" and then "3"
Remittance Vouchers and print request – request a personalized remittance voucher for the current year, for a prior year and/or a future year or an Income and Deduction printout for the 2013, 2012, and 2011 tax years..	all year	press "4" and then "4"
Business information – get tax information relating to operating a business.	all year	press "5"
Tax-free savings account (TFSA) contribution limit – find the maximum amount you can contribute to your TFSA for 2014.	mid-February to the end of December	press "6" and then "2"

To get information from Telerefund, GST/HST credit, CCTB, UCCB, TFSA, or RRSP/PRPP deduction limit, you will have to give us your social insurance number, your month and year of birth, and the total income you entered on line 150 of your return.

To get information from Remittance Vouchers and print request, you will have to give us your social insurance number, your day, month, and year of birth, and the total income you entered on line 150 of your return. In addition, if your identification has been validated, we will ask you to confirm the postal code we currently have on file.

If you call before May 1, you will need the total income amount you entered on line 150 of your 2012 return. If you call on or after May 1, you will need the total income amount you entered on line 150 of your 2013 return.

List of Info-Tax message numbers and topics

• 104 – Other employment income
• 117 – UCCB
• 121 – Interest and other investment income
• 126 – Rental income
• 127 – Taxable capital gains
• 128 – Support payments received
• 130 – Other income
• 147 – Non-taxable income
• 208 – RRSP/PRPP deduction
• 214 – Child care expenses
• 215 – Disability supports deduction
• 219 – Moving expenses
• 220 – Support payments made
• 221 – Carrying charges and interest expenses
• 229 – Other employment expenses
• 232 – Other deductions
• 254 – Capital gains deduction
• 255 – Northern residents deductions
• 301 – Age amount
• 303 – Spouse or common-law partner amount
• 305 – Amount for an eligible dependant
• 306 – Amount for infirm dependants age 18 or older
• 314 – Pension income amount
• 315 – Caregiver amount
• 316 – Disability amount (for self)
• 319 – Interest paid on your student loans
• 323 – Your tuition, education, and textbook amounts
• 324 – Tuition, education, and textbook amounts transferred from a child
• 326 – Amounts transferred from your spouse or common-law partner
• 330 – Medical expenses for self, spouse or common-law partner, and your dependent children who are under 18 years of age at the end of the year
• 349 – Donations and gifts
• 363 – Canada employment amount
• 364 – Public transit amount
• 365 – Children's fitness amount
• 367 – Amount for children who are under 18 years of age at the end of the year
• 400 – GST/HST credit
• 500 – CCTB, UCCB
• 602 – Filing or making changes to a previous year's return
• 603 – Your appeal rights
• 604 – Voluntary disclosures
• 605 – Authorizing representatives
• 606 – Refunds
• 607 – Working income tax benefit
• 609 – Exchange rates
• 610 – Do you have to file a return?
• 611 – Missing information
• 612 – Tax-free savings account (TFSA)
• 630 – Enhanced income tax services
• 631 – Services for persons with disabilities
• 655 – Home Buyers' Plan
• 702 – Instalment information
• 703 – Payment arrangements
• 710 – Refund, interest, and penalties
• 882 – Direct deposit
• 883 – Service complaints
• 899 – Info-Tax survey
• 999 – Main menu

To contact us

By telephone

Calls from Canada and the United States 1-855-284-5942

Regular hours of service

Monday to Friday (holidays excluded)
8:15 a.m. to 5:00 p.m.

Extended hours of service

From February 17, to April 30, 2014, except Easter Weekend
From 8:15 a.m. to 9:00 p.m., on weekdays
From 9:00 a.m. to 5:00 p.m., on Saturdays

Calls from outside Canada and the United States 613-940-8495

We accept collect calls. An automated system will answer. You might hear a beep followed by a normal delay until your call is connected.

Regular hours of service

Monday to Friday (holidays excluded)
6:45 a.m. to 8:00 p.m., Eastern Time

Extended hours of service

From February 17, to April 30, 2014, except Easter Weekend
From 6:45 a.m. to 12:00 a.m., Eastern time, on weekdays
From 7:30 a.m. to 8:00 p.m., Eastern time, on Saturdays

Fax number 613-941-2505

By mail

International and Ottawa Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA

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Date modified:

2014-01-03