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Internet access L L abour-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 M arital status Minimum tax carryover Moving – advising us Mutual funds My Account N N et world income – spouse or common-law partner Non-resident dependants Non-residents of Canada Non-resident trusts – beneficiaries, loans, transfers O O bjections Old age security – repaying benefits P P enalties 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 R efunds 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 S afety 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 T ax 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 U nited 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 V oluntary disclosures W W age-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). ... 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. ...

ARCHIVED- General Guide for Non-Residents – 2013: Index We have archived this page and will not be updating it. ... 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. ...

ARCHIVED- General Guide for Non-Residents – 2013: Index We have archived this page and will not be updating it. ... 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. ...

ARCHIVED – Registered Disability Savings Plan (RDSP) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... The RDSP issuer must file the election with both the CRA and Human Resources and Skills Development Canada. 11. ...

1997 Federal Budget National Register of Electors Keeping the Register up to date Confidentiality Contacting Elections Canada Where do you find … Your opinion counts! ... Number of children Net income of spouse Income limit Calculating your GST/HST credit Reporting foreign income Loans and transfers to non-resident trusts Due dates for Form T1141 Penalties Beneficiaries of non-resident trusts Due dates for Form T1142 Penalties Ownership of foreign property Total income Do not include Loans and transfers of property Tax shelters Line 101- Employment income Commissions (box 42) Line 104- Other employment income Research grants Wage-loss replacement plans GST/HST and QST rebates Line 113- Old Age Security pension Line 114- Canada or Quebec Pension Plan benefits CPP or QPP lump-sum benefits CPP or QPP disability benefit (box 16) CPP or QPP child benefit (box 17) CPP or QPP death benefit (box 18) Line 115- Other pensions or superannuation Annuity and registered retirement income fund (RRIF) payments Pensions from a foreign country United States social security Line 119- Employment Insurance benefits Line 120- Taxable amount of dividends from taxable Canadian corporations How to report Line 121- Interest and other investment income How to report Bank accounts Term deposits, guaranteed investment certificates (GICs), and other similar investments Canada Savings Bonds (CSBs) How to report Treasury bills (T-Bills) Earnings on life insurance policies Foreign interest and dividend income Line 122- Net partnership income: Limited or non-active partners only How to report Certified feature films and certified productions Line 126- Rental income Line 127- Taxable capital gains How to report Line 128- Support payments received Child support Line 129- Registered retirement savings plan (RRSP) income Spousal RRSPs Repayments under the Home Buyers' Plan (HBP) Line 130- Other income Scholarships, fellowships, bursaries, study grants, and artists' project grants Lump-sum payments Retiring allowances (severance pay) Death benefits (other than Canada or Quebec Pension Plan death benefits) Registered education savings plans (RESPs) Other income Lines 135 to 143- Self-employment income Line 144- Workers' Compensation benefits Line 145- Social assistance payments Line 146- Net federal supplements Net income Line 206- Pension adjustment Line 207- Registered pension plan (RPP) deduction Line 208- Registered retirement savings plan (RRSP) deduction Maximum you can deduct Your RRSP contributions Transfers Overcontributions 1997 RRSP deduction limit Schedule 7, RRSP Contributions, Transfers, and Designations of Repayments Under the Home Buyers' Plan Undeducted RRSP contributions Income transferred Home Buyers' Plan (HBP) repayments Line 209- Saskatchewan Pension Plan deduction Line 212- Annual union, professional, or like dues Line 214- Child care expenses Line 215- Attendant care expenses Line 217- Business investment loss Line 219- Moving expenses How to claim Line 220- Support payments Child support Line 221- Carrying charges and interest expenses Carrying charges Carrying charges for foreign income Interest expenses Canada Savings Bonds (CSBs) Policy loan interest Line 224- Exploration and development expenses How to claim Renounced resource expenses Depletion allowances Line 229- Other employment expenses Artists' employment expenses Repayment of salary or wages Legal fees Line 232- Other deductions Repaying income amounts EI benefits Refund interest Legal fees Other amounts you can deduct Line 235- Social benefits repayment Employment Insurance (EI) benefits Old Age Security (OAS) pension benefits and net federal supplements Taxable income Line 237- Accumulated forward-averaging amount withdrawal Line 248- Employee home relocation loan deduction Line 249- Stock option and shares deductions Line 250- Other payments deduction Line 251- Limited partnership losses of other years Line 252- Non-capital losses of other years Line 253- Net capital losses of other years Line 254- Capital gains deduction Line 255- Northern residents deductions Line 256- Additional deductions Income exempt under a tax treaty Vow of perpetual poverty Employment with a prescribed international organization Non-refundable tax credits Newcomers to Canada and emigrants Amounts for non-resident dependants (lines 303 and 306) Line 300- Basic personal amount Line 301- Age amount Line 303- Spousal amount Net income of spouse Line 305- Equivalent-to-spouse amount Line 306- Amounts for infirm dependants age 18 or older Claims made by more than one person Line 308- Canada or Quebec Pension Plan contributions through employment Employment in Quebec Tax-exempt employment income earned by a registered Indian Line 309- Supplementary Canada Pension Plan (CPP) contribution payable Line 310- Canada or Quebec Pension Plan contributions payable on self-employment and other earnings Making additional CPP contributions Making optional QPP contributions How to calculate your contributions Line 312- Employment Insurance premiums Line 314- Pension income amount Line 316- Disability amount Line 318- Disability amount transferred from a dependant other than your spouse Line 323- Tuition and education amounts Eligible tuition fees Forms Education amount Part-time students Line 324- Tuition and education amounts transferred from a child Student with a spouse Student claimed as a dependant Student not claimed as a dependant Line 326- Amounts transferred from your spouse Line 330- Medical expenses Allowable medical expenses Travel expenses Reimbursement of an allowable medical or dental expense Care by an attendant, or care in a nursing home, school, institution, or other establishment Persons who qualify for the disability amount (line 316) Line 331- Medical expenses adjustment Line 335 Line 338 Line 349- Donations and gifts Allowable charitable donations and government gifts Maximum you can claim Qualified donees Donations of non-qualifying securities Donations to U.S. charities Carrying forward donations Cultural and ecological gifts Refund or Balance owing Minimum tax Lines 409 and 410- Federal political contribution tax credit Line 412- Investment tax credit Lines 413 and 414- Labour-sponsored funds tax credit Line 419- Federal individual surtax Line 421- Canada Pension Plan contributions payable on self-employment and other earnings Line 422- Social benefits repayment Line 424- Supplementary Canada Pension Plan (CPP) contribution payable Line 428- Provincial or territorial tax Tax payable to more than one province Line 437- Total income tax deducted Line 438- Tax transfer for residents of Quebec Line 440- Refundable Quebec abatement Line 448- Canada Pension Plan overpayment Line 450- Employment Insurance overpayment Line 452- Refundable medical expense supplement Line 454- Refund of investment tax credit Line 456- Part XII.2 trust tax credit Line 457- Employee and partner GST/HST rebate Line 476- Tax paid by instalments Line 478- Forward-averaging tax credit Line 479- Provincial or territorial tax credits Lines 484 and 485- Refund or Balance owing Line 484- Refund Direct deposit Line 485- Balance owing Making a payment arrangement Schedule 1, Federal Tax Calculation Line 423- Tax adjustments Line 425- Federal dividend tax credit Line 427- Minimum tax carry-over Line 429- Basic federal tax Overseas employment tax credit Lines 431 and 433- Federal foreign tax credit Federal logging tax credit Line 464- Additional federal foreign tax credit Line 468- Additional investment tax credit Your opinion counts! ...

A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... An oil or gas well in Canada is a “Canadian resource property” (as defined in subsection 66(15)), the cost of which qualifies as “Canadian oil and gas property expense” (as defined in subsection 66.4(5)). ... Other provisions dealing with the treatment of depreciable property vs. resource expenses (e.g., CEE and CDE) are for taxation years that end after 1987 and before December 6, 1996 — subsection 13(34), and for taxation years that end after December 5, 1996 — paragraph 1102(1)(a) of the Regulations and paragraph (l) of the definition of CEE in subsection 66.1(6) and paragraph (j) of the definition of CDE in subsection 66.2(5) of the Act. ...

If you do not have your T4A(OAS) or T4A(P) slip, contact the nearest Income Security Programs office of Human Resources Development Canada. ... If you repaid to Human Resources Development Canada excess benefits you received, you may be entitled to a deduction. ... Chart 1 Interest to report for "C" bonds using the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 13.81 × 12.53 Line B × Line C Include this amount on line 121 = = = If you want to change to the annual accrual method, complete Chart 2 to calculate the amount to report. ...

Reorganizations and Resources Division Section 12 ~ Corporate Reorganizations Section I Acquisition of control, Amalgamations, Attribution where a corporation is involved, Butterfly transactions, Estate freezes, Instalment requirements, Penalties, Reorganizations of capital, Returns and reassessments, Safe income, Transfer of assets, Winding-up into another corporation. Section 13 ~ Resources Industry Section Cogeneration and renewable energy expenses, Electricity generation equipment, Energy expenditures, Environmental expenses, Exploration and development expenses, Flow-through shares, Forestry, Gas, Mining, Oil, Pipeline operations, Processing and refining up to the M&P stage, Resource properties and Royalties. ... [Income Tax – Technical News No. 29] Date modified: 2008-10-22 ...

Reorganizations and Resources Division Section 12 ~ Corporate Reorganizations Section I Acquisition of control, Amalgamations, Attribution where a corporation is involved, Butterfly transactions, Estate freezes, Instalment requirements, Penalties, Reorganizations of capital, Returns and reassessments, Safe income, Transfer of assets, Winding-up into another corporation. Section 13 ~ Resources Industry Section Cogeneration and renewable energy expenses, Electricity generation equipment, Energy expenditures, Environmental expenses, Exploration and development expenses, Flow-through shares, Forestry, Gas, Mining, Oil, Pipeline operations, Processing and refining up to the M&P stage, Resource properties and Royalties. ... Section 33 ~ International Section II Deals with questions in Section 31. ...

Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income (lines 244 to 260) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... How to claim Complete Form T1229, Statement of Resource Expenses and Depletion Allowance, using the information the principals of the venture give you, such as T5, T101, or T5013 slips. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ...