Individuals and families – A to Z index of taxes topics
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Individuals and families – A to Z index of taxes topics
- Atopics for individuals
- Btopics for individuals
- Ctopics for individuals
- Dtopics for individuals
- Etopics for individuals
- Ftopics for individuals
- Gtopics for individuals
- Htopics for individuals
- Itopics for individuals
- Jtopics for individuals
- Ktopics for individuals
- Ltopics for individuals
- Mtopics for individuals
- Ntopics for individuals
- Otopics for individuals
- Ptopics for individuals
- Qtopics for individuals
- Rtopics for individuals
- Stopics for individuals
- Ttopics for individuals
- Utopics for individuals
- Vtopics for individuals
- Wtopics for individuals
- Xtopics for individuals
- Ytopics for individuals
- Ztopics for individuals
A
- ABIL (see Allowable business investment loss)
- Aboriginal peoples
- Accounting fees
- Additional tax on RESP accumulated income payments (line 418)
- Address change
- Addresses of Tax Services Offices and Tax Centres
- Adjusted cost base (ACB)
- Adjustment request to your return
- Advertising and promotion (commission employee)
- Age amount
- Air Travellers Security Charge (ATSC)
- Alberta
- Alimony
- Allowable business investment loss (ABIL)
- Annuity payments
- Appeal rights
- Apprentice job creation tax credit
- Apprentice mechanic
- Armed Forces and police deductions
- Arrangement to make a payment
- Arrears payments
- Artists
- Attendant care expenses (now Disability supports deduction)
- Audit
- Authorization for a representative
- Automobile expenses
B
- Babysitting expenses
- Balance of taxes owing
- Bank account interest
- Bankruptcy
- Basic personal amount
- Bonding premiums (commission employee)
- Bonds
- British Columbia
- Bulletins (ITs)
- Bursaries
- Bus passes
- Business income (self-employment)
- Business Investment Loss (ABIL)
- Business-use-of-home (self-employed)
C
- Canada child benefit (CCB)
- Canada child tax benefit (CCTB) for previous years
- Canada Border Services Agency
- Canada Education Savings Grant
- Canada employment amount
- Canada Pension Plan (CPP) benefits (line 114)
- Canada Pension Plan (CPP) contributions
- Canada savings bonds
- Capital cost allowance (employment expenses)
- Capital gains and losses
- capital gains and losses (line 127)
- capital gains deduction (line 254)
- completing schedule 3
- current year loss carry back
- demutualization
- exempt capital gains balance (ECGB)
- inclusion rates
- listed personal property (lpp) loss
- other year losses carry forward
- property adjusted cost base (ACB)
- reserve of capital gains
- restricted farm loss applied against capital gains
- selling a building
- superficial loss
- Car expenses
- Caregiver amount
- Carrying charges and interest expenses
- CCA (see Capital cost allowance or Capital gains)
- Certificate of residency
- Certified software
- Change your address
- Change your name
- Change your return
- Charitable donations and gifts
- Charities
- Child Benefit
- Child care expenses
- Child support payments
- Child Tax Benefit (see Canada Child Tax Benefit)
- Children
- Circulars (ICs)
- Clearance certificate (deceased)
- Clergy residence deduction
- Cleric's housing allowance
- Collections
- Commission employment expenses
- Commission income (line 102)
- Commission income from self-employment
- Common-law
- Common-law partner
- Common-law partner amount
- Community Volunteer Income Tax Program
- Computers and other equipment (commission employee)
- Contest your income tax assessment
- Convictions
- CPP (see Canada Pension Plan)
- Currency exchange rates
- Custody payments
D
- Daycare expenses
- Deadlines (see Due dates)
- Death benefit (CPP/QPP)
- Death benefit, other
- Deceased persons
- Deductions and tax credits
- Deductions, additional
- Deductions, other
- Deemed disposition of property (deceased)
- Deemed non-residents
- Deemed residents
- Deferred Profit Sharing Plans
- Demutualization
- Dependant
- Direct deposit
- Director's fees paid to non-residents
- Disability
- Disasters and disaster relief
- Disposition of shares in a flow-through entity
- Dispositions
- Dispositions, non-resident
- Dividend tax credit
- Dividends
- Donations and gifts
- Due dates
- Duty
E
- Earned income for RRSP
- Earnings
- Education and tuition
- EFILE
- Elections Canada
- Electronic
- Eligible educator
- Emergency services volunteers
- Emigrants
- Employed tradespersons (including apprentice mechanics)
- Employee profit-sharing plan (EPSP)
- Employment expenses
- Employment income
- Employment income, other
- Employment Insurance (EI)
- Entertainment expenses (commission employee)
- Exchange rates for foreign currency
- Excise duty
- Executors
- Exempt Income under a tax treaty
- Exploration and development expenses
F
- Fairness
- Family caregiver amount
- Family orders payments
- Farmers
- Farming income or loss from self-employment
- Farm property (qualified)
- Federal Income Support for Parents of Murdered or Missing Children (PMMC) grant
- Federal tax credits
- Federal Worksheet
- Filing Form TD1
- Filing your return
- Filing your return - due date
- Final return (deceased)
- First-time donor's super credit
- Fishers
- Fishing income and losses from self-employment
- Fishing property (qualified)
- Fitness tax credit, children's
- Food and beverage (commission employee)
- Foreign
- Forestry operations
- Form TD1
- Forms
- Fraud (Criminal investigations)
G
- General Income Tax and Benefit Guide
- Gifts and Donations
- Grants
- GST/HST Credit
- GST/HST Homeowner
- GST/HST Rebate
- Guaranteed Investment Certificates (GICs)
- Guides
H
- Holidays and due dates
- Homeowners
- Home Accessibility tax credit (HATC)
- Home buyers' amount
- Home Buyer's Plan (HBP)
- HBP repayments
- Home office
- Home relocation loan deduction
- HST
I
- Identity theft
- Immigrants
- Income exempt under a tax treaty
- Income maintenance insurance
- Income Tax Act (ITA)
- Income tax and benefit
- Income tax deducted
- Income Tax Folios Index
- Infirm dependants age 18 or older, amount for
- Informant Leads Program
- Information Circular (IC)
- Information slips
- Inheritances
- Instalment payments
- Interest
- International students
- Interpretation Bulletins (IT)
- Investment income
- Investment tax credit
J
K
- No topics for the letter "K"
L
- Labour sponsored funds tax credit
- Late-filing penalty
- Leaving Canada
- Legal fees
- Legal representative
- Licenses (commission employee)
- Life-insurance plan benefit, group term (T4A)
- Lifelong Learning Plan
- Limited partnership losses of other years
- Lines on your return explained
- Listed personal property
- Lodging (commission employee)
- Long-haul truck driver
- Loss, farming
- Losses of other years
- Lump-sum payments
- Lump-sum payments: CPP/QPP
M
- Manitoba
- Marital status
- Marriage
- Maternity leave (EI)
- Meal expenses
- Mechanic expenses
- Medical expenses
- Medical underwriting fees (commission employee)
- Mileage allowance
- Minimum Tax Carryover
- Mortgage foreclosures
- Mother Baby Nutrition Supplement
- Motor vehicle expenses
- Moving
- Moving expenses
- Musical instrument
- Mutual fund
- My Account
- My Payment
N
- Name change
- Net capital losses
- Net capital losses (deceased)
- Net income
- Net partnership income
- NETFILE
- New Brunswick
- New housing rebate
- New residential rental property rebate
- Newcomer to Canada
- Newfoundland and Labrador
- Non-resident dependants
- Non-resident dispositions
- Non-resident seniors
- Non-resident waivers
- Non-residents of Canada
- Non-capital losses of other years
- Non-refundable tax credit, federal
- Northern Residents
- Northern Residents deduction
- Northwest Territories
- Notice of assessment and reassessment, obtain a copy
- Notice of objection
- Nova Scotia
- Nunavut
- Nursing care expenses
O
- Objections
- Office rent
- Old Age Security (OAS)
- Online mail
- Ontario
- Optional returns (deceased)
- Other kinds of:
- Overdue taxes
- Overpayment
P
- Pamphlets
- Parking
- Partnership losses of other years
- Passport Canada
- Pay (employment income)
- Paying your taxes
- Payment
- Payment: trust
- Payroll deductions
- Penalties
- Pension
- Persons with disabilities
- Personal amount
- Personal Tax Credits Return
- Personal-use property
- Phishing
- Police and Armed Forces deduction
- Political contribution tax credit, federal
- Pooled Registered Pension Plan (PRPP)
- Pre-authorized debits, instalments
- Prescribed interest rates
- Prince Edward Island
- Principal residence
- Proceeds of disposition
- Professional dues
- Professional income
- Property
- Provincial and territorial
- Provincial parental insurance plan (PPIP)
- Public transit amount
Q
- QPP (see Quebec Pension Plan)
- Qualified small business corporation shares
- Quebec abatement, refundable
- Quebec child assistance measure (family allowance)
- Quebec labour-sponsored fund - tax related to the non-purchase of shares
- Quebec Pension Plan (QPP) benefits (line 114)
- Quebec Pension Plan (QPP) contributions
- Quebec, tax transfer
R
- Rates
- Railway employees
- Rebate, Employee and Partner GST/HST
- Reconciliation of Business Income for Tax Purposes
- Records, how long to keep
- Refund
- Refundable medical expense supplement
- Registered charities
- Registered Disability Saving Plan (RDSP)
- Registered Education Savings Plan (RESP)
- Registered Pension Plan (RPP)
- Registered Retirement Income Fund (RRIF)
- Registered Retirement Savings Plan (RRSP)
- Regulation 105
- Rental income
- Rental income and non-resident tax
- Repayment
- Reporting income
- Representatives, third party
- Request to reduce tax deductions
- Research grants
- Residency, certificate of
- Residency, determination
- RESP (see Registered Education Savings Plan)
- Retirement compensation arrangement (RCA)
- Retiring allowance
- Review of your tax return
- Royalties
- RPP (see Registered Pension Plan)
- RRIF (see Registered Retirement Income Fund)
- RRSP (see Registered Retirement Savings Plan)
S
- Safety deposit boxes
- Salaried employee expenses
- Salary for an assistant
- Salary
- Saskatchewan
- Scam
- Schedules
- Scholarships
- Search and rescue volunteers' amount
- Seasonal agriculture workers
- Security option
- Security options deduction
- Self-employment income
- Seniors
- Separation
- Services rendered in Canada, non-residents
- Shares
- SIN (see Social Insurance Number)
- Slips
- Small business corporation shares
- Social assistance
- Social benefits repayment
- Social Insurance Number (SIN)
- Software, certified
- Special taxes
- Split income (line 424)
- Split pension income
- Spousal amount
- Spousal and common-law partner RRSPs
- Spousal RRSP income
- Spouse
- Status Indians
- Stocks
- Stock options
- Students
- Study grants
- Superannuation payments
- Supplementary unemployment benefit (SUB) plans
- Supplies
- Support payments
T
- T1 Return
- T4 and other information slips
- Tax
- Tax-Free Savings Account (TFSA)
- Taxable benefits
- Taxable income
- Taxpayer relief provisions
- Tax on excess employees profit-sharing plan (EPSP) amounts
- Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund
- Temporarily outside Canada
- T.I.P.S. (Tax Information Phone Service)
- Tips and gratuities
- Tools deduction
- Total federal non-refundable tax credits
- Total income tax deducted
- Tradespersons
- Tradesperson's deduction for tools
- Training costs (commission employee)
- Transfers from spouse or common-law partner
- Transfers of capital property
- Transit pass
- Transportation employee expenses
- Travel fare (commission employee)
- Travelling expenses (salaried employee)
- Trust information
- Tuition, education and textbook amount
- Tuition assistance, adult basic education
U
- Undepreciated capital cost
- Unemployment Insurance (see Employment Insurance)
- Union, professional, or like dues
- Universal child care benefit (UCCB) for previous years
V
- Vehicle expenses
- Victim (of identity theft)
- Visual artists
- Voluntary Disclosures Program
- Volunteer Income Tax Program
- Volunteers, emergency services
- Vow of perpetual poverty
W
- Wage-loss replacement plan
- Wages
- Waivers, non-resident
- Withdrawal and commutation payments
- Withholding tax
- Workers' compensation benefits
- Working income tax benefit (WITB)
- Worksheet, federal
- Work-space-in-the-home expenses
- Writers
X
- No topics for the letter "X"
Y
Z
- No topics for the letter "Z"
- Date modified:
- 2017-01-04