Major changes for the 2004 tax year

Taxpayer-requested adjustments, penalities, and interest - The time limit for making these requests has changed.

Disability supports deduction (line 215) - This deduction replaces Attendant care expenses.

Canadian Forces personnel and police deduction (line 244) - Certain members can claim this deduction under certain conditions.

Non-capital losses of other years (line 252) - The loss carry-forward period has changed.

Tuition and education amounts (line 323) - A restriction has been removed for the education amount.

Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later (line 330) - You can now claim medical expenses at this line only for these individuals.

Allowable amount of medical expenses for other dependants (line 331) - This line now used to claim medical expenses for other dependants.

Federal political contribution tax credit (line 409 and 410) - The treshold amounts for the calculation of this credit have changed.

Investment tax credit (line 412) - The deadline to claim renounced Canadian exploration expenses has been extended.

Foreign tax credit (lines 431 and 433) - The carry-forward period for unclaimed credits has changed.

Refundable medical expense supplement (line 452) - Line 215 will now be considered in the calculation of this supplement.

Date modified:

2006-09-14