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Topics for letter A Topics for letter B Topics for letter C Topics for letter D Topics for letter E Topics for letter F Topics for letter G Topics for letter H Topics for letter I Topics for letter L Topics for letter M Topics for letter N Topics for letter O Topics for letter P Topics for letter R Topics for letter S Topics for letter T Topics for letter U Topics for letter V Topics for letter W A A mounts paid in foreign funds Amounts that are not taxed Annuity payments B B ank accounts Bursaries Buying a house C C anada child tax benefit (CCTB) Canada savings bonds Changing your return Child support Clergy residence deduction Commission income Common-law partner- defined Community volunteer program Contacting us D D eath benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed resident Dependants, non-resident- non-refundable tax credits Depletion allowances Direct deposit Disability amount Disagreeing with your assessment Donations Due date for returns E E ducation amount Elections Canada Emergency volunteers Emigrants- non-refundable tax credits Employees profit-sharing plan profit-sharing plan income profit-sharing plan deduction profit-sharing plan tax on excess Employment insurance- repaying benefits F F amily caregiver amount (FCA) Federal logging tax credit Federal non-refundable tax credits Fellowships Filing a return due date for deceased persons for previous years requirements Filing electronically Foreign income and property G G etting help Goods and services tax/harmonized sales tax (GST/HST) credit rebate, inclusion in income Guaranteed investment certificates (GICs) H H ome buyers' amount Home Buyers' Plan designating repayments inclusion in income Hours of service I I dentification Immigrants – non-refundable tax credits 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? ... Topics Address Authorize a representative www.cra.gc.ca/myaccount Change of address www.cra.gc.ca/myaccount Child and family benefits calculator www.cra.gc.ca/benefits-calculator Complaints and disputes www.cra.gc.ca/resolvingdisputes Contact us www.cra.gc.ca/contact Forms and publications www.cra.gc.ca/forms Important dates www.cra.gc.ca/dates-ind Individuals – Leaving or entering Canada and non-residents www.cra.gc.ca/international Instalments www.cra.gc.ca/instalments Persons with disabilities www.cra.gc.ca/disability Protect your personal information www.cra.gc.ca/security Protect yourself www.cra.gc.ca/alert Registered retirement savings plan (RRSP) www.cra.gc.ca/rrsp Review of your tax return by the CRA www.cra.gc.ca/reviews Service complaints www.cra.gc.ca/complaints Students www.cra.gc.ca/students Tax Information Phone Service (TIPS) www.cra.gc.ca/tips Tax information videos www.cra.gc.ca/videogallery Taxpayer Bill of Rights www.cra.gc.ca/rights Taxpayer relief provisions www.cra.gc.ca/taxpayerrelief Get tax savings working for you! ... Find out what you're entitled to claim at: Canada.ca/TaxSavings 1-800-959-8281 Previous page | Table of contents Page details Date modified: 2013-01-03 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1989 or later is treated differently (see " Split income of a child under 18 "). ... See " How do you report foreign income and other amounts? ". ... Previous page | Table of contents | Next page Date modified: 2007-01-02 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1989 or later is treated differently (see " Split income of a child under 18 "). ... See " How do you report foreign income and other amounts? ". ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Line 424- Federal tax on split income Certain income of a child who was born in 1989 or later is treated differently (see " Split income of a child under 18 "). ... See " How do you report foreign income and other amounts? ". ... Previous page | Table of contents | Next page Page details Date modified: 2007-01-02 ...

You want to apply for the GST/HST credit (see "Goods and services tax/harmonized sales tax (GST/HST) credit application "). ... Penalties If you owe tax for 2002, and do not file your return for 2002 within the dates we specify under " What date is your return for 2002 due? ", we will charge you a late-filing penalty. The penalty is 5% of your balance owing for 2002, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. ...

Line 424- Federal tax on split income Certain income of a child who was born in 1992 or later is treated differently (see " Split income of a child under 18 "). ... Previous page | Table of contents | Next page Date modified: 2010-01-05 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1992 or later is treated differently (see " Split income of a child under 18 "). ... Previous page | Table of contents | Next page Date modified: 2010-01-05 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1991 or later is treated differently (see " Split income of a child under 18 "). ... Previous page | Table of contents | Next page Date modified: 2009-01-06 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1990 or later is treated differently (see " Split income of a child under 18 "). ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

Line 424- Federal tax on split income Certain income of a child who was born in 1991 or later is treated differently (see " Split income of a child under 18 "). ... Previous page | Table of contents | Next page Date modified: 2009-01-06 ...