ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2000
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ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000
Taxable Income
Line 248 - Employee home relocation loan deduction
Enter the amount shown in box 37 of your T4 slip.
Line 249 - Stock option and shares deductions
Line 250 - Other payments deduction
Generally, you can deduct the amount from line 147 of your return. This is the total of the workers' compensation payments, social assistance payments, and net federal supplements you entered on lines 144, 145, and 146.
If your net income before adjustments (line 234) is more than $53,960 and you reported net federal supplements on line 146, you may not be entitled to claim the whole amount from line 147. Contact the International Tax Services Office to determine how much you can deduct.
Line 251 - Limited partnership losses of other years
If you had limited partnership losses in previous years that you have not already deducted, you may be able to claim part of these losses against income earned from the same partnership. For details, contact the International Tax Services Office.
You can carry forward limited partnership losses indefinitely. If you claim these losses, attach a statement showing a breakdown of your total losses and the year of each loss. You cannot use the amount in box 31 of your T5013 slip for 2000 on your return for 2000.
Line 252 - Non-capital losses of other years
Deemed residents - Enter the amount of your unapplied non-capital losses you reported on your 1993 to 1999 returns, or your unapplied farming and fishing losses you reported on your 1990 to 1999 returns, that you want to apply in 2000. There are restrictions on the amount of certain farm losses that you can deduct each year. If you have a farming or fishing business, get the Farming Income, Farming Income and NISA, or Fishing Income guide for details.
If you need more information on losses, get Interpretation Bulletin IT-232, Losses - Their Deductibility in the Loss Year or in Other Years.
Note
You may want to carry back your non-capital, farming, or fishing loss for 2000 to your 1997, 1998, or 1999 return.
To do this, use Form T1A, Request for Loss Carryback. Attach a completed copy to your return. Do not file an amended return for the year or years to which you want to apply the loss.
Non-residents and non-residents electing under section 217 - Contact the International Tax Services Office for the special rules that apply to you.
Line 253 - Net capital losses of other years
Deemed residents - Within certain limits, you can deduct your net capital losses of previous years that you have not already claimed. For details, get the guide called Capital Gains.
Notes
If you incurred a net capital loss in 2000, and you want to apply it against taxable capital gains you reported on your 1997, 1998, or 1999 return, get Form T1A, Request for Loss Carryback. Attach a completed copy to your return. Do not file an amended return for the year or years to which you want to apply the loss.
If you are completing a return for a person who died in 2000, get the guide called Preparing Returns for Deceased Persons for details about special rules that apply to claiming these losses.
Non-residents and non-residents electing under section 217 - Contact the International Tax Services Office for the special rules that apply to you.
Line 254 - Capital gains deduction
You can claim a capital gains deduction for gains realized on qualified small business corporation shares and qualified farm property. For more details on this deduction, get the guide called Capital Gains.
Line 255 - Northern residents deductions
To make your claim, use Form T2222, Northern Residents Deductions - 2000. For a list of the areas that qualify, get publication T4039, Northern Residents Deductions - Places in Prescribed Zones. You can get both of these forms from the International Tax Services Office.
Receipts - Attach a completed Form T2222, but not your receipts, to your return. However, keep your receipts in case we ask to see them
Line 256 - Additional deductions
In the space to the left of line 256, identify the deduction you are claiming. If you have more than one amount, or you want to explain your deduction more fully, attach a note to your return.
Income exempt under a tax treaty
Deemed residents - You can claim a deduction for foreign income you included on your return (such as support payments you received from a resident of another country and reported on line 128) if it is tax-free in Canada because of a tax treaty.
Note
Under the Canada-U.S. tax treaty, you can claim a deduction equal to 15% of the U.S. social security benefits included in your income on line 115.
Non-residents and non-residents electing under section 217 - You can claim a deduction for Canadian-source income you included on your return if it is tax-free in Canada because of a tax treaty.
If you do not know whether your income is tax-free in Canada, contact the International Tax Services Office.
Vow of perpetual poverty
If you have taken a vow of perpetual poverty as a member of a religious order, you can deduct the amount of earned income and pension benefits that you have given to the order. Attach a letter from your order or your employer stating that you have taken a vow of perpetual poverty.
For more information, see Interpretation Bulletin IT-86, Vow of Perpetual Poverty.
Employment with a prescribed international organization
You can claim a deduction for your net employment income from certain international organizations, such as the United Nations and its specialized agencies, that you reported on this return. Net employment income is your employment income from these agencies minus the related employment expenses that you are claiming.
- Date modified:
- 2002-11-30