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File your tax return ― You (and your spouse or common-law partner) should file your 2003 tax return(s) as soon as possible. ...

File your return – You (and your spouse or common-law partner) should file your 2006 return(s) as soon as possible. ...

File your return – You (and your spouse or common-law partner) should file your 2007 return(s) as soon as possible. ...

File your tax return ― You (and your spouse or common-law partner) should file your 2003 tax return(s) as soon as possible. ...

Please send your comments on our publications to: Client Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Page details Date modified: 2006-02-28 ...

Karen reports $320 interest, calculated as follows: $4,000 (her share) $400 (total interest) = $320 $5,000 (total) Wes reports $80 interest, calculated as follows: $1,000 (his share) $400 (total interest) = $80 $5,000 (total) In most cases, you have to report all the interest from a joint bank account in which: you deposited all of the money; or the interest is from money you gave or loaned to certain related people. ...

Tax Information Phone Service (TIPS) Electronic Services Useful addresses on our Web site 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? ... Below is a list of some useful addresses: Topic Web site 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 Instalments www.cra.gc.ca/instalments International and non-resident taxes www.cra.gc.ca/international 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 Previous page | Table of contents Date modified: 2013-01-03 ...

Also on this page… Tax Information Phone Service (TIPS) Electronic Services Useful addresses on our Web site A A ccess codes for electronic services Amounts 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 Employment Insurance premiums on self-employment and other eligible earnings Employment Insurance- repaying benefits F F actual resident 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 paid back 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? ... Below is a list of some useful addresses: Topic Web site Authorize a representative www.cra.gc.ca/myaccount Change of address www.cra.gc.ca/myaccount Charities www.cra.gc.ca/charities Child and family benefits calculator www.cra.gc.ca/benefits-calculator Contact us www.cra.gc.ca/contact Forms and publications www.cra.gc.ca/forms Important dates www.cra.gc.ca/dates-ind Instalments www.cra.gc.ca/instalments International and non-resident taxes www.cra.gc.ca/international Medical expenses www.cra.gc.ca/medical 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 disability savings plan (RDSP) www.cra.gc.ca/rdsp Registered retirement savings plan (RRSP) www.cra.gc.ca/rrsp Review of your tax return by the CRA www.cra.gc.ca/reviews Students www.cra.gc.ca/students Tax Information Phone Service (TIPS) www.cra.gc.ca/tips Travel expenses www.cra.gc.ca/travelcosts Previous page | Table of contents Date modified: 2012-01-04 ...

Also on this page… TIPS (Tax Information Phone Service) Most popular addresses on our Web site A A ccess codes for electronic services Amounts 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 received paid 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 Employment Insurance premiums on self-employment and other eligible earnings Employment Insurance- repaying benefits F F actual resident 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 paid back 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? ... Below is a list of the most popular addresses: Topic Web site Accessing our secure online services www.cra.gc.ca/access Authorize a representative www.cra.gc.ca/myaccount Change of address www.cra.gc.ca/myaccount Charities www.cra.gc.ca/charities Child and family benefits calculator www.cra.gc.ca/benefits-calculator Common adjustments www.cra.gc.ca/commonadjustments EFILE www.cra.gc.ca/efile-individuals Electronic payments www.cra.gc.ca/electronicpayments Forms and publications www.cra.gc.ca/forms Important dates www.cra.gc.ca/dates-ind Instalments www.cra.gc.ca/instalments International and non-resident taxes www.cra.gc.ca/international Medical expenses www.cra.gc.ca/medical My Account www.cra.gc.ca/myaccount My Business Account www.cra.gc.ca/mybusinessaccount NETFILE www.netfile.gc.ca Persons with disabilities www.cra.gc.ca/disability Protect yourself www.cra.gc.ca/gncy/lrt Protect your personal information www.cra.gc.ca/security Registered disability savings plan (RDSP) www.cra.gc.ca/rdsp Registered retirement savings plan (RRSP) www.cra.gc.ca/rrsp Review of your tax return by the CRA www.cra.gc.ca/reviews Students www.cra.gc.ca/students Tax Information Phone Service (TIPS) www.cra.gc.ca/tips Tax services offices and tax centres www.cra.gc.ca/tso Tax treaties www.cra.gc.ca/treaties TELEFILE www.cra.gc.ca/telefile Travel expenses www.cra.gc.ca/travelcosts Previous page | Table of contents Date modified: 2011-01-05 ...

Tax Information Phone Service (TIPS) Electronic Services Useful addresses on our Web site 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? ... Below is a list of some useful addresses: Topic Website 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 Instalments www.cra.gc.ca/instalments International and non-resident taxes www.cra.gc.ca/international 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 Previous page | Table of contents Date modified: 2014-01-03 ...