ARCHIVED - General Income Tax and Benefit Guide - 2014

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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

• General information
  • Is this guide for you?
  • What's new for 2014?
  • Elections Canada
  • Before you start
  • Getting started
  • Identification
• 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)
  • Recapture of investment tax credit
  • Federal logging tax credit
  • Net federal tax (lines 405 to 427, except lines 421 and 422)
• Refund or balance owing (lines 421, 422, 428, 430, and 437 to 485)
• How to file your return
• After you file
• Online services
• For more information
• Index
• Tax Information Phone Service (TIPS)
• Electronic Services
• Addresses on our website

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Date modified:

2015-02-04