5013-g(E) Rev. 19

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Table of Contents

• Is this guide for you?
• What's new for 2019?
• Completing your return
• Gather all your documents
  • What if you are missing information?
• Determining your residency status
  • Were you a non-resident of Canada in 2019?
  • Were you a deemed non-resident of Canada in 2019?
  • Were you a deemed resident of Canada in 2019?
• Electing under section 217
  • What is a section 217 election?
  • Does section 217 apply to you?
  • When is your section 217 return due?
  • Completing your section 217 return
• Electing under section 216.1
  • What is a section 216.1 election?
  • When is your section 216.1 return due?
• Do you have to file a return?
  • Deceased persons
• Which income tax package should you use if this income tax package is not for you?
• How to get the tax package you need
• Filing deadlines, penalties and interest
  • What date is your return for 2019 due?
  • Penalties
  • Cancel or waive penalties or interest
• How to file your return
  • What do you do with your slips, receipts, and other supporting documents?
  • Can you file a return for a previous year?
• Benefits for individuals and families
  • Goods and services tax/harmonized sales tax (GST/HST) credit
  • Canada child benefit (CCB) and child disability benefit (CDB)
  • For more information on benefits
  • Canada workers benefit (CWB)
  • Guaranteed income supplement (GIS) for seniors
• Step 1 – Identification and other information
  • Elections Canada (page 2 of your return)
  • Specified foreign property (page 2 of your return)
  • Your residency status
• Step 2 – Total income
  • Calculation of total income (page 3 of your return)
  • Other amounts you need to report throughout the return
• Step 3 – Net income
  • Calculation of net income (page 4 of your return)
• Step 4 – Taxable income
  • Calculation of taxable income (page 4 of your return)
• Step 5 – Federal tax
  • Calculation of federal tax (page 5 of your return)
• Step 6 – Provincial or territorial tax
  • Calculation of provincial and territorial tax (page 6 of your return)
• Step 7 – Refund or balance owing
  • Summary of tax and credits (page 7 of your return)
• After sending your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • What to do if you are not satisfied with the CRA’s service or you have experienced reprisal
• For more information
  • What if you need help?
  • Tax Information Phone Service (TIPS)
  • Getting personal tax information
  • Forms and publications
• Contact the Canada Revenue Agency
  • By telephone
  • By mail

Is this guide for you?

Use this guide if any of the following apply to you:

• You were a deemed resident of Canada on December 31, 2019. For exceptions, see Which income tax package should you use if this income tax package is not for you?.
• You were a non-resident of Canada throughout 2019, and you are reporting Canadian-source income other than from employment in Canada, from a business with a permanent establishment in Canada, from rental income from real or immovable property located in Canada, or from timber royalties on a timber resource property or a timber limit in Canada. For more information, see Guide T4058, Non-Residents and Income Tax.
• You were a non-resident of Canada throughout 2019, and you are filing a return to elect under section 217 or section 216.1.

If this guide is not for you, see Which income tax package should you use if this income tax package is not for you?.

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