General Guide for Non-Residents - 2016 - Index

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A

• Acting services rendered in Canada
• Adoption expenses
• Adult basic education tuition assistance
• Age amount
• Amount for an eligible dependant
• Amounts paid in foreign funds
• Amounts that are not taxed
• Annual union, professional, or like dues
• Annuity, PRPP, and registered retirement income fund (RRIF), including life income fund, payments

B

• Basic personal amount
• Business investment loss

C

• Canada employment amount
• Canadian Forces personnel and police deduction
• Capital gains:
  • Deduction
  • Income
• Caregiver amount
• Carrying charges and interest expenses
• Child care expenses
• Children's arts amount
• Children's fitness tax credit
• Clergy residence deduction
• CPP or QPP:
  • Contributions on self-employment and other earnings
  • Contributions through employment
  • Disability, child, and death benefit
  • Making additional CPP contributions
  • Overpayment
  • Refund of CPP contributions
  • Working beneficiaries

D

• Deceased persons
  • Do you have to file a return?
  • Due date
• Deemed non-resident
• Deemed resident of Canada
• Direct deposit
• Disability:
  • Amount for infirm dependants age 18 or older
  • Amount for self
  • Amount transferred from a dependant
  • CPP or QPP disability benefit
  • Family caregiver amount for infirm children under 18 years of age
  • RDSP
  • Supplement for persons under 18
  • Support deduction
• Dividend:
  • Income
  • Tax credit
• Donations and gifts:
  • Allowable charitable donations
  • Cultural and ecological gifts
  • First-time donor’s super credit (FDSC)

E

• Electing under section 216.1
• Electing under section 217
• Eligible educator school supply tax credit
• Email address
• Employees profit-sharing plan (EPSP):
  • Deduction
  • Income
  • Tax on excess EPSP amounts
• Employee and partner GST/HST rebate
• Employee home relocation loan deduction
• Employees of prescribed international organizations
• Employment income:
  • Commissions (box 42)
  • Emergency services volunteers
  • Other employment income
  • Security option benefits
  • Wage-loss replacement plan income
• Employment insurance (EI):
  • Income
  • Insurable earnings
  • Overpayment
  • Premiums on self-employment and other eligible earnings
  • Premiums through employment
  • Refund of EI contributions
  • Repaying benefits
• Exploration and development expenses

F

• Family caregiver amount (FCA)
• Family caregiver amount for infirm children under 18 years of age
• Filing a return
  • Due date
  • For deceased persons
  • For previous years
  • Requirements
• Federal logging tax credit
• Foreign income:
  • Exempt foreign income
  • Pensions from a foreign country
  • Reporting foreign income and other foreign amounts
  • Tax credit

G

• Goods and services tax/harmonized sales tax (GST/HST):
  • Credit
  • Rebate, inclusion in income

H

• Home accessibility expenses
• Home buyers' amount
• Home Buyers' Plan (HBP)
  • Designating repayments
  • Inclusion in income

I

• Income:
  • Amounts repaid
  • Amounts that are not taxed
  • Loans and transfers of property
  • Maintenance insurance plans
  • Retroactive lump-sum payments
• Instalments:
  • Should you be paying your taxes by instalments?
  • How to report
• Insurance policies:
  • Income received
  • Loan interest paid
• Interest paid on your student loans
• Interest payable
  • Cancellation
  • On penalties
  • On balances owing
• Interest and other investment income:
  • Bank accounts
  • Canada savings bonds
  • Earnings on life insurance policies
  • Term deposits, (GICs), and other similar investments
  • Treasury bills
• Interest on your income tax refunds:
  • Deduction for repaying
  • Received as income
  • When do we pay?
• Investment tax credit:
  • Credit
  • Recapture
  • Refund

L

• Labour-sponsored venture capital corporation (LSVCC)
• Legal fees:
  • To recover employment income
  • Other
• Lifelong learning plan (LLP):
  • Designating repayments
  • Inclusion in income
• Logging tax credit
• Losses:
  • Limited partnership losses of other years
  • Net capital losses of other years
  • Non-capital losses of other years
• Lump-sum payment income
  • retroactive
  • benefits from CPP or QPP
  • from pensions and deferred profit-sharing plans
  • UCCB

M

• Marital status
• Medical expenses:
  • For other dependants
  • For self, spouse or common-law partner, and dependent children
  • Refundable medical expense supplement
• Minimum tax:
  • Tax
  • Carryover
• Moving expenses

N

• Net federal supplements
• Newcomers to Canada and emigrants – non-refundable tax credits
• Net world income – spouse or common-law partner
• Non-resident:
  • Dependants
  • Status
  • Shares of a non-resident corporation
  • Trusts – beneficiaries, loans, transfers
• Notice of assessment (NOA)
• Northern residents deduction

O

• Old age security (OAS):
  • Income
  • Repaying benefits
• Other income:
  • Apprenticeship incentive grant and apprenticeship completion grant
  • Death benefits (other than CPP or QPP death benefits)
  • Lump sum payments
  • Other pensions and superannuation income
  • Retiring allowances
  • Scholarships, fellowships, bursaries, and artists’ project grants
• Objections

P

• Part XII.2 trust tax credit
• Partnership:
  • Income
  • Limited partnership losses of other years
• Payments
• Penalties:
  • Cancelling of penalties
  • False statements or omissions
  • Late filing
  • Repeated failure to report income
• Pension adjustment
• Pension income splitting:
  • Deduction
  • Income
• Pensions from a foreign country
• Political contribution tax credit
• Pooled registered pension plan (PRPP):
  • Deduction
  • Employer contributions
  • Income
• Provincial parental insurance plan (PPIP):
  • Premiums on self-employment income
  • Premiums paid
  • Premiums payable on employment income
• Public transit amount

R

• Refund
• Refundable Quebec abatement
• Registered disability savings plan (RDSP)
• Registered education savings plan (RESP) income
• Registered pension plan (RPP) deduction
• Registered retirement income fund (RRIF) income
• Registered retirement savings plans (RRSPs) for spouse or common-law partner
• Registered retirement savings plan (RRSP):
  • Income
  • Deduction
• Rental income
• Repaying amounts included in income
• Research grants
• Residential ties
• Retiring allowances

S

• Schedule A, Statement of World Income
• Schedule B, Allowable Amount of Non-Refundable Tax Credits
• Schedule C, Election under Section 217 of the Income Tax Act
• Search and rescue volunteers' amount (SRVA)
• Section 217 eligible income
• Security option:
  • Benefits
  • Deduction
• Self-employment income
• Social insurance number
• Specified pension plan (SPP)
• Split income of a child under 18:
  • Tax on split income
• Spouse or common-law partner amount
• Spouse or common-law partner:
  • Amount transferred from your spouse or common-law partner
  • Defined
  • Net income – spouse or common-law partner
• Surtax for non-residents and deemed residents of Canada
• Support payments:
  • Deduction (support payments made)
  • Income (support payments received)
  • Repayment

T

• Tax deducted
• Tax package - which one to use
• Tax related to the non-purchase of replacement shares in
  a Quebec labour‑sponsored fund
• Tax shelters
• Tax transfer for residents of Quebec
• Tuition, education, and textbook amounts:
  • Self
  • Transfer from a child

U

• United States Social Security benefits
  • Included in pension income
  • Exemption under Canada-U.S. tax treaty
• Universal child care benefit (UCCB)
  • Benefit
  • Income
  • Repayment

V

• Voluntary disclosures
• Volunteer firefighters' amount (VFA)
• Vow of perpetual poverty

W

• Wage-loss replacement plans
• War veterans allowances and pensions
• Workers' compensation benefits
• Working income tax benefit (WITB)
  • Advance payments
  • Benefits

To contact us

By telephone

Calls from Canada and the United States 1-800-959-8281

Regular hours of service

Monday to Friday (but not holidays)
9 a.m. to 5 p.m. (local time)

Extended hours of service

From February 20, to May 1, 2017, except Easter weekend
From 9 a.m. to 9 p.m. (local time) on weekdays
From 9 a.m. to 5 p.m. (local time) on Saturdays

Calls from outside Canada and the United States 613-940-8495

We accept collect calls by automated response. You may hear a beep and experience a normal connection delay.

Regular hours of service

Monday to Friday (but not holidays)
9 a.m. to 5 p.m. (Eastern time)

Extended hours of service

From February 20, to May 1, 2017, except Easter weekend
From 9 a.m. to 9 p.m., Eastern time on weekdays
From 9 a.m. to 5 p.m., Eastern time on Saturdays

Fax number 1-613-941-2505

By mail

International and Ottawa Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA

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Date modified:

2017-01-04