On this page…

• Improved Services
• Are you using the tax and benefit package for the correct province or territory?
• National Register of Electors
• If you check "Yes"
• If you check "No" (or do not make a choice)
• Confidentiality
• Contacting Elections Canada

We list the major changes below, including income tax changes that have been announced, but were not law at the time of printing. If they become law as proposed, they will be effective for 2003 or as of the dates indicated. For more details on these and other changes, see the areas outlined in red in this guide.

Canada Child Tax Benefit - There are changes to the amounts we use to calculate this benefit. There is a new supplement, the Child Disability Benefit, for children who qualify for the Disability amount (line 316). See pamphlet T4114, Your Canada Child Tax Benefit , for details.

Refund interest - The dates we start to pay interest on your income tax refund or repayments have changed. See "When will we pay interest?" for details.

Common-law partner - Under proposed changes, the definition of this term will change. See "Common-law partner" for details.

Automobile - The definition of "automobile" changed to exclude certain types of vehicles. For more information, see guide T4044, Employment Expenses , for details.

Taxable capital gains (line 127) - Under proposed changes, the method used to calculate the amount of your gain or loss when you donate certain property will change. See pamphlet P113, Gifts and Income Tax , for details.

There are also changes in how to report certain dispositions of eligible small business investments. See guide T4037, Capital Gains , for details.

Registered pension plans (RPPs), registered retirement savings plans (RRSPs), registered retirement income funds (RRIFs), and deferred profit-sharing plans (DPSPs) - There are changes to the contribution limits and certain rules for investments or transfers of property between these plans. See guide T4040, RRSPs and Other Registered Plans for Retirement , for details.

Other employment expenses (line 229) - Under proposed changes, the deduction for legal fees will change. See "Line 229 - Other employment expenses" for details.

Medical expenses (line 330) - You now can claim certain additional expenses. See "Line 330 - Medical expenses" for details.

Donations and gifts (line 349) - Under proposed changes, the method used to calculate the amount of your donation of certain property will change. See pamphlet P113, Gifts and Income Tax, for details.

Federal political contribution tax credit (lines 409 and 410) - Under proposed changes, the method used to calculate the amount of your contributions will change.

Refund or Balance owing (lines 484 or 485) - The limits on the amounts have changed. See "Line 484 - Refund" and "Line 485 - Balance owing" for details.

Improved Services

TELEFILE - This free service is now easier to use, and offers more help so you can file your return by telephone. See "Filing electronically" for more information.

Find answers to your questions - Our Internet site has changed and provides new ways to find the general information you need. Visit us at www.ccra.gc.ca/tax.

My Account - My Account is an online service that gives you the convenience and flexibility of viewing your personalized identification data, your refund or balance owing, your instalment account, your RRSP, your Canada Child Tax Benefits (CCTB), and your GST/HST credit. Visit our secure Web site at www.ccra.gc.ca/myaccount.

Are you using the tax and benefit package for the correct province or territory?

It is important to use the package for the province or territory of which you were a resident at the end of the year so that your provincial or territorial tax and credits can be calculated properly. To make sure you are using the correct package, see "Which tax and benefit package should you use?".

Did You Know?

You could be eligible for a monthly Canada Child Tax Benefit payment

• Complete the Canada Child Tax Benefit Application form for each child in your care.
• Both spouses or common-law partners have to file a tax return.
• To avoid delays in receiving your payments, make sure we have your current address.
• For more information, see "Canada Child Tax Benefit (CCTB)" in this guide.

You could be eligible for a GST/HST credit

• Apply when you file a tax return.
• To avoid delays in receiving your payments, make sure we have your current address.
• See "Are you eligible for the GST/HST credit?" for more information.

Please check the "Yes" box on page 1 of your return if you are a Canadian citizen and you want to authorize the Canada Customs and Revenue Agency (CCRA) to provide your name, address, and date of birth to Elections Canada. Elections Canada will use this information to make sure that the National Register of Electors is kept up to date. Your authorization is needed every year, whether your information has changed or not.

Please check the "No" box on page 1 of your return if you are NOT a Canadian citizen.

National Register of Electors

The National Register of Electors is an automated data base maintained by Elections Canada, containing the name, address, and date of birth of eligible electors (Canadian citizens who are 18 years of age or older). The National Register of Electors is used to produce electoral lists without having to conduct door-to-door enumerations, saving approximately $30 million for each federal general election or referendum.

If you check "Yes"

• You authorize the CCRA to give only your name, address, and date of birth to Elections Canada, to ensure that your information on the National Register of Electors is up to date.
• If you are an eligible elector who is not already on the National Register of Electors, Elections Canada will accept this as your request to have your information added to it.

If you check "No" (or do not make a choice)

• The CCRA will not give any of your information to Elections Canada.
• You will not lose your right to vote.
• Elections Canada will not remove your information from the National Register of Electors if it is already there.
• If there is an election or referendum, your information may not be up to date on electoral lists produced from the National Register of Electors. In that case, you will have to take the necessary steps to correct your information.

Confidentiality

Under the Canada Elections Act, information on the National Register of Electors will be used only for electoral purposes. You can request, in writing, not to be included on the National Register of Electors, or that your information not be shared with provinces, territories, municipalities, and school boards that use the National Register of Electors to produce their electoral lists.

Contacting Elections Canada

Telephone: (613) 993-2975 or 1-800-463-6868 toll free in Canada and the United States

Teletypewriter: 1-800-361-8935 (for individuals with a hearing or speech impairment) toll free in Canada and
the United States

Internet: www.elections.ca

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