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General Information

On this page…

• Are you using the correct tax package?
• What's new for 2009?
• Most popular addresses on our Web site
• Elections Canada
  • National Register of Electors (the Register)
  • If you tick "Yes"
  • If you tick "No" to one or both questions (or do not make a choice)
  • Removal from the Register
  • Deceased persons
  • For more information contact Elections Canada
• Let our symbols be your guide…
• Is this tax package for you?
• General Information
• Determining your residency status
  • Were you a non-resident of Canada in 2009?
  • Were you a deemed non-resident of Canada in 2009?
  • Were you a deemed resident of Canada in 2009?
• Before you start
  • Do you have to file a return?
  • What date is your return for 2009 due?
  • What penalties and interest do we charge?
  • When will we pay interest?
  • Social insurance number (SIN)
  • Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB)
  • Universal Child Care Benefit (UCCB)
  • What tax package should you use if this one is not for you?
• Getting Started
  • What if you are missing information?
• Electing under section 217
• Electing under section 216.1
• Identification, income, and deductions
• Identification
  • Personal label
  • Information about your residence
  • Marital status
  • Information about your spouse or common-law partner
• Goods and services tax/harmonized sales tax (GST/HST) credit application
• Information about your residency status

Are you using the correct tax package?

It is important to use the correct tax package so that your provincial or territorial tax and credits can be calculated properly. To make sure you are using the correct tax package, see Is this tax package for you? and What tax package should you use if this one is not for you?

What's new for 2009?

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 2009 or as of the dates indicated. For more details on these and other changes, see the areas outlined in colour in this guide.

- (lines and ) - The deadline for opening an RDSP, making contributions, and applying for the matching grant and the income-tested bond for 2008 was extended from December 31, 2008, to March 2, 2009. The 2009 RDSP contribution year began March 3, 2009. - If an unmatured RRSP or RRIF of a deceased person decreases in value following death, and the final payment from that RRSP or RRIF is made after 2008, a deduction may be claimed on the final return of the deceased person for that decrease in value. For more information, see , .

Most popular addresses on our Web site

National Register of Electors (the Register)

The Register contains the name, sex, date of birth, and address of eligible electors (Canadian citizens who are 18 years of age or older) and is used to produce electoral lists and to communicate with electors for federal elections or referendums. Note that inclusion in the Register is at the option of the elector. Consenting to provide your information to Elections Canada will help ensure you are correctly registered.

Elections Canada will only use the information you provide for purposes permitted under the Canada Elections Act. The Canada Elections Act allows for the electoral lists produced from the Register to be shared with provincial/territorial electoral agencies for uses permitted under their respective legislation. The Canada Elections Act also provides for electoral lists that do not include date of birth information to be shared with Members of Parliament, registered political parties and candidates at election time.

Response instructions (responding to questions is optional)

If you are a Canadian citizen, tick the Yes" box next to question A ("Are you a Canadian citizen?") on page 1 of your return. If you are not a Canadian citizen, tick the "No" box next to question A.

If you are a Canadian citizen, and you would like to authorize the Canada Revenue Agency (CRA) to give your name, address, date of birth, and Canadian citizenship status to Elections Canada, tick the "Yes" box next to question B ("As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?") on page 1 of your return. If you are a Canadian citizen but do not authorize the CRA to give this information to Elections Canada, tick the "No" box next to question B.

This information is not used by the CRA for the purpose of processing your return.

If you tick "Yes" to both questions

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

Notes
The CRA updates the information provided to Elections Canada every month. Your authorization remains in effect until you file your next return. Therefore, if you move during this period, and you advise the CRA of your new address, the CRA will advise Elections Canada the next time information is provided.

If, during the year, you change your mind about the CRA sending your information to Elections Canada, contact the CRA at 1-800-959-8281 to have your consent removed. However, your information will remain on the Register. To remove your information from the Register, see "Removal from the Register" below.

If you tick "No" to one or both questions (or do not make a choice)

• The CRA 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 Register if it is already there.
• If there is an election or referendum and you are not already registered, in order to vote, you will have to take the necessary steps to be added to the electoral list. More information can be obtained directly from Elections Canada.

Removal from the Register

You can write to Elections Canada to request to be removed from the Register, or that your information not be shared with provincial/territorial electoral agencies that use it to produce their electoral lists.

Deceased persons

If the return is being completed for a person who consented to provide information to Elections Canada on his or her last return but has since died, the CRA will notify Elections Canada to remove the person's name from the Register.

For more information contact Elections Canada

Let our symbols be your guide…

This guide gives information on the income you need to report, and the deductions and credits you are entitled to claim, on your 2009 return. It will help you determine your tax payable and any refund you are entitled to.

Beginning with "Line 101 - Employment income", we will lead you directly to the information that may apply to you by using a symbol. Before you start, it is important that you:

• read the information from At your service to Line 101 - Employment income
• determine whether, in 2009, you were a deemed resident of Canada, a non-resident of Canada, or a non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act;
• locate the symbol (see below) that applies to your situation; and
• as you complete your return and you come to a line that applies to you, look up the corresponding line number in this guide. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, then the information does not apply to you.

Just follow the symbol that applies to you…

Is this tax package for you?

Use this tax package if any of the following applies to you:

If this tax package is not for you, see What tax package should you use if this one is not for you?.

General information

Determining your residency status

Were you a non-resident of Canada in 2009?

You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties (as defined in the following section) in Canada and you are not a deemed resident of Canada.

What income should you report? - Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as indicated under the income lines applicable to non-residents of Canada in the guide.

Interest income for both non-residents and deemed non-residents must be entered on Schedule A, Statement of World Income. If your Canadian payer has withheld non-resident tax at an incorrect rate or for more information on non-resident tax withholding, contact the International Tax Services Office.

What are residential ties?

Significant residential ties almost always include a home in Canada, a spouse or common law partner, and dependants who stayed in Canada while you were living outside Canada. Other ties that may contribute to having significant ties include a Canadian driver's licence, Canadian bank accounts or credit cards, provincial or territorial health insurance coverage, personal property, and social ties in Canada.

For more information on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status, or contact the International Tax Services Office.

Were you a non-resident of Canada in 2009 who wants to elect under section 217?

Under section 217 of the Income Tax Act, you can choose to report certain types of Canadian-source income on a Canadian return and pay tax on that income using an alternate taxing method. Choosing to do this is called "electing under section 217".

For detailed information, including the types of income to which section 217 applies, see the section called Electing under section 217.

Were you a non-resident of Canada in 2009 who wants to elect under section 216.1?

Under section 216.1 of the Income Tax Act, if you are an actor who is a non-resident of Canada, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternate taxing method. Choosing to do this is called "electing under section 216.1".

For detailed information, see the section called Electing under section 216.1.

Were you a deemed non-resident of Canada in 2009?

You may be a deemed non-resident of Canada for tax purposes if you were a resident of Canada in 2009, and, under a tax treaty, you were considered to be a resident of another country. If this is the case, the same rules apply to you as to a non-resident of Canada (including the way you complete your return).

Were you a deemed resident of Canada in 2009?

You were a deemed resident of Canada for tax purposes if you did not have significant residential ties in Canada, but you stayed here for 183 days or more in 2009 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident of Canada if you lived outside Canada during 2009, you did not have significant residential ties in Canada, and you were:

• a member of the Canadian Forces at any time in 2009;
• a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2009, see the next section called "Were you a member of the overseas Canadian Forces school staff who left Canada in 2009?");
• a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2009;
• a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad;
• a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or
• a dependent child of one of the first four persons described above and your net world income in 2009 was not more than the basic personal amount (see line 300) in Canadian dollars.

Note
If you lived with and were the spouse or common law partner of one of the first four persons described earlier in this section at any time during 2009, and you ceased to be a resident of Canada before February 24, 1998, you are a deemed resident of Canada unless you choose not to be. For more information, contact the International Tax Services Office.

What income should you report? - Report your 2009 world income. World income is income from all sources both inside and outside Canada.

Were you a member of the overseas Canadian Forces school staff who left Canada in 2009?

If so, and you severed your residential ties, you became a non-resident of Canada. If this is your situation, you should use the 2009 tax package for the province or territory where you lived just before you left Canada. You should also see Guide T4056, Emigrants and Income Tax, for the special rules that apply to you.

However, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, you should use the 2009 tax package for the province or territory where you lived just before you left Canada. In future years, you will use the tax package for non-residents and deemed residents of Canada .

Did you live in Quebec just before you left Canada?

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.

For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer or a servant of the province of Quebec and you were resident in that province immediately prior to appointment or employment by that province, you have to pay Quebec income tax. To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return telling us:

• you are subject to Quebec provincial income tax;
• you are filing a Quebec provincial return; and
• you are asking for relief from the non-resident and deemed resident surtax.

For more information, contact the International Tax Services Office.

The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes, deemed residents of Canada who are members of the Canadian Forces or at any time in the year, an ambassador, minister, high commissioner, officer or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Quebec.

Before you start

Do you have to file a return?

You must file a return for 2009 if any of the following situations apply:

• You have to pay tax for 2009.
• We sent you a request to file a return.
• You were a deemed resident of Canada at any time in the year and you and your spouse or common-law partner elected to split pension income for 2009. For more information see lines 115, 116, 129, and 210.
• You received Working Income Tax Benefit (WITB) advance payments in 2009, and you want to apply for WITB advance payments for 2010.
• You were a deemed resident of Canada at any time in the year and you disposed of capital property in 2009 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2008 return).
• You were a non-resident of Canada throughout 2009 and you disposed of taxable Canadian property in 2009. However, if all the gain from each disposition is exempt under a tax treaty or you have received a Certificate of Compliance in respect of the disposition where no payment of tax was required, you may not have to file a tax return. For more information, go to our Disposing of or acquiring certain Canadian property page.
• You have to repay any of your Old Age Security or Employment Insurance benefits. For more information see line 235. If you were a non-resident of Canada in 2009, you will use the Form T1136, Old Age Security Return of Income, to pay back all or part of your Old Age Security.
• You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, see Guide RC4135, Home Buyers' Plan (HBP), or Guide RC4112, Lifelong Learning Plan (LLP).
• You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2009, the total of your net self-employment income and pensionable employment income is more than $3,500. For more information, see line 222.
• You filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to Be Withheld, for 2009 and we approved it. If this is your situation, you have to file a return electing under section 217 of the Income Tax Act (see Form NR5 for exceptions).
• You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real Property or Receiving a Timber Royalty, for 2009 and we approved it. If this is your situation, you have to file a return electing under section 216 of the Income Tax Act.
• You filed Form T1287, Application by a non-resident of Canada (individual) for a reduction in the amount of non-resident tax required to be withheld on income earned from acting in a film or video production, for 2009 and we approved it. If this is your situation, you have to file a return electing under section 216.1 of the Income Tax Act.

Even if none of these requirements apply, you may want to file a return if any of the following situations apply:

• You want to claim a refund.
• You want to claim the Working Income Tax Benefit (WITB) for 2009.
• You want to apply for the GST/HST credit. For example, you may be eligible if you turn 19 before April 2011, and you are a deemed resident of Canada.
• You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
• You have incurred a non-capital loss (see line 236) in 2009 that you want to be able to apply in other years.
• You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323).
• You want to report income for which you could contribute to an RRSP, in order to keep your RRSP deduction limit for future years up to date.
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412).

What date is your return for 2009 due?

Generally, your return for 2009 has to be filed on or before April 30, 2010.

Note
If you file your return after April 30, 2010, your GST/HST credit, Canada Child Tax Benefit payments, and Old Age Security benefit payments may be delayed.

Self-employed persons - If you or your spouse or common-law partner carried on a business in 2009 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2009 has to be filed on or before June 15, 2010. However, if you have a balance owing for 2009, you still have to pay it on or before April 30, 2010. For more information on how to make your payment, see line 485.

Non-residents electing under section 217 - For information on when your return is due, see "When is your section 217 return due?".

Non-residents electing under section 216.1 - For information on when your return is due, see "When is your section 216.1 return due?".

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2009, you may have to file a return for 2009 for that individual. For more information about your filing requirements, options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do following a death.

Note
If you received income in 2009 for a person who died in 2008 or earlier, do not file an individual return for 2009 for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.

Exception to due date of your return

When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time or your payment to be made on time if we receive it or it is postmarked on the next business day. For more information, go to our Important dates page.

What penalties and interest do we charge?

Penalties

If you owe tax for 2009 and do not file your return for 2009 within the dates we specify under "What date is your return for 2009 due?" in the previous section, we will charge you a late-filing penalty. The penalty is 5% of your 2009 balance owing, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may be higher if we charged you a late-filing penalty on a return for any of the three previous years.

Tax Tip
Even if you cannot pay the full amount you owe on or before April 30, 2010, you can avoid the late-filing penalty by filing your return on time.

We may waive or cancel this penalty as well as any interest that may apply (see the next section) if you file your return late because of circumstances beyond your control. If this happens, complete Form RC4288, Request for Taxpayer Relief, and mail it to us. Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. For more information, see Information Circular IC07-1, Taxpayer Relief Provisions.

You may have to pay a penalty for any amounts you fail to report on your return for 2009. If you also failed to report an amount on your return for 2006, 2007, or 2008, you may have to pay another penalty. However, if you tell us about an amount you failed to report, we may waive these penalties. For more information, see "What is a voluntary disclosure?".

Non-residents electing under section 217 - If you file your 2009 section 217 return after June 30, 2010, your election is not valid. If the correct amount of non-resident tax was not withheld, we will send you a non-resident tax assessment.

Non-residents electing under section 216.1 - If you file your section 216.1 return after the due date, your election is not valid. The 23% non-resident withholding tax will be considered the final tax liability.

Interest

If you have a balance owing for 2009, we charge compound daily interest starting May 1, 2010, on any unpaid amounts owing for 2009. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties indicated in the previous section, starting the day after your return is due.

When will we pay interest?

We will pay you compound daily interest on your tax refund for 2009. The calculation will start on whichever of the following three dates is latest:

• May 31, 2010;
• the 31st day after you file your return; or
• the day after you overpaid your taxes.

Social insurance number (SIN)

Your SIN is the authorized number for income tax purposes under section 237 of the Income Tax Act and is used under certain federal programs. You have to give it to anyone who prepares information slips (such as a T3, T4, or T5 slip) for you. Each time you do not give it when you are supposed to, you may have to pay a $100 penalty. You also have to give it to us when you ask us for personal tax information. Check your slips. If your SIN is missing or is incorrect, advise the slip preparer.

If you have requested, but not yet received a SIN and the filing deadline is near, file your return without your SIN to avoid the late filing penalty and interest charges, if any. Attach a note to your return to let us know.

If you are not eligible for a SIN, complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and sent it to us as soon as possible. Do not complete this form if you already have a SIN, individual tax number (ITN), or temporary tax number (TTN).

Your SIN card is not a piece of identification, and it should be kept in a safe place. For more information, or to get an application for a SIN, you can visit the Service Canada Web site or call 1-800-206-7218 .

If you are outside Canada, you can write to:

Service Canada
Social Insurance Registration Office
P.O. Box 7000, Bathurst NB
E2A 4T1
CANADA

or call 506-548-7961 .

Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care and upbringing of a child who is under 18 years of age, you can apply for the CCTB for that child. Submit a completed Form RC66, Canada Child Benefits Application, along with any other documents required, as soon as possible after the child is born or begins to live with you. If you are a permanent resident, temporary resident, or protected person (refugee) as defined in the Immigration and Refugee Protection Act, you should apply as soon as possible after you and your child arrive in Canada.

In addition to the CCTB, you can also receive a CDB if your child meets the criteria for the disability amount and we have approved Form T2201, Disability Tax Credit Certificate, for that child.

The CCTB and CDB are based on the net income (line 236) shown on your return and, if applicable, your spouse's or common-law partner's return minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or an amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income. Therefore, to qualify for these benefits, you both have to file a return every year, even if there is no income to report.

However, if you are the non-resident spouse or common-law partner of a deemed resident of Canada, you will have to file Form CTB9, Canada Child Tax Benefit Statement of Income, instead of filing a return for purposes of the CCTB.

To apply for the CCTB or to view your CCTB account, go to our My Account page. For more information regarding CCTB or CDB, go to our Child and Family Benefits page, see Pamphlet T4114, Canada Child Benefit, or call the International Tax Services Office.

Universal Child Care Benefit (UCCB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care of a child under six years of age, you may be eligible to receive $100 per month for each qualified dependant.

You do not need to apply for the UCCB if either of the following situations applies to you. The benefit will be sent to you automatically if:

• you already receive the CCTB for your children under six years of age; or
• you have applied for the CCTB for your children under six years of age and do not receive it (perhaps because your family income is too high).

If neither of these situations applies to you, you will have to apply for the UCCB by completing Form RC66, Canada Child Benefits Application.

While the UCCB is taxable (line 117) in the hands of the spouse or common-law partner with the lower net world income, it will not be taken into account in calculating your GST/HST credit, your CCTB payments, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), or the Working Income Tax Benefit (line 453).

To enroll your child for the UCCB or to view your UCCB account, go to our My Account page. For more information regarding the UCCB, go to our Universal Child Care benefit (UCCB) page, see Pamphlet T4114, Canada Child Benefits, or call the International Tax Services Office.

What tax package should you use if this one is not for you?

• If you were a deemed resident of Canada on December 31, 2009, and you are reporting only income from a business with a permanent establishment in a province or territory of Canada, use the tax package for that province or territory.
• If you were a deemed resident of Canada and you returned to Canada to live in 2009, use the tax package for the province or territory where you lived on December 31, 2009.
• If you were a non-resident of Canada throughout 2009 and you are reporting only income from employment in Canada, or from a business or partnership with a permanent establishment in Canada, use the tax package for the province or territory where you earned the income. You should also see Guide T4058, Non-Residents and Income Tax, for the special rules that apply.
  
  If you are also reporting other types of Canadian source income (such as taxable scholarships, fellowships, bursaries, research grants, or capital gains from disposing of taxable Canadian property), you will need Form T2203, Provincial and Territorial Taxes for 2009 - Multiple Jurisdictions, to calculate your tax payable.
  
• If you were a non-resident of Canada during 2009 and you received rental income from real property located in Canada or timber royalties on a timber resource property or a timber limit in Canada, get Guide T4144, Income Tax Guide for Electing Under Section 216.
• If you resided outside Canada on December 31, 2009, but you maintained significant residential ties in Canada, generally we consider you to be a factual resident of Canada. Use the tax package for the province or territory where you kept your significant residential ties. However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. For more information, see the section called "Were you a deemed non-resident of Canada in 2009?".
• If you were a newcomer to Canada in 2009, use the tax package for the province or territory where you resided on December 31, 2009. You should also see Pamphlet T4055, Newcomers to Canada, for the special rules that apply.
• If you emigrated from Canada during 2009, use the tax package for the province or territory where you resided on the day you left Canada. You should also see Guide T4056, Emigrants and Income Tax, for the special rules that apply.

How can you get the tax package you need?

You should have received the tax package you need based on our records. However, if after reading the information in the previous section, you cannot use this tax package, see "Publications" to find out how you can get the one you need.

Getting started

Gather all the documents needed to complete your return. This includes your information slips (such as NR4, T3, T4, T4A, T4A-NR and T5 slips) and receipts for any deductions or credits you plan to claim. Refer to the guide as you find lines on the return that apply to you, or see the back of your information slips for more instructions.

What if you are missing information?

If you have to file a return for 2009, make sure you file it on time even if some slips or receipts are missing. You are responsible for reporting your income (see "Determining your residency status") to avoid possible interest and/or penalties that may be charged. If you know that you will not be able to get a slip by the due date, attach a note to your return stating the payer's name and address, the type of income involved, and what you are doing to get the slip. Use any pay stubs or statements you may have to estimate the income to report and any related deductions and credits you can claim. Enter the estimated amounts on the appropriate lines of your return. Attach the pay stubs or statements to your return.

Note
You should have received most of your slips and receipts by the end of February. However, T3, T5013, and T5013A slips do not have to be sent before the end of March.

Electing under section 217

Information concerning this election can be found in the section called Electing under section 217.

Electing under section 216.1

Information concerning this election can be found in the section called Electing under section 216.1.

Identification, income, and deductions

Identification

Follow the instructions on the return to complete this area. Incomplete or incorrect information may delay the processing of your return and any refund, credit, or benefit, such as any GST/HST credit and Canada Child Tax Benefit payments you may be entitled to receive.

Non-residents electing under section 217 - At the top of page 1 of your return, write "Section 217".

Non-residents electing under section 216.1 - At the top of page 1 of your return, write "Actor's election".

Personal label

If you have a personal label, attach it to your return. If your name, address, social insurance number (SIN), temporary tax number (TTN), or your individual tax number (ITN), or your spouse's or common-law partner's SIN, TTN, or ITN, is incorrect, put a line through the wrong information, and print your changes clearly on the label.

We may modify part of your address to meet Canada Post's requirements. Therefore, the address on your label in your tax package, your notice of assessment, or other correspondence we send you may be different from the one you indicate on your return.

Information about your residence

On the first line, "Other" has already been entered for you as your province or territory of residence on December 31, 2009.

On the second line, enter your country of residence on December 31, 2009.

On the third line, if you were self-employed in 2009, enter the province or territory where you had a permanent business establishment. Otherwise, enter "other".

Marital status

Tick the box that applied to your status on December 31, 2009. Tick "Married" if you had a spouse (see below), or "Living common-law" if you had a common-law partner (see below). You still have a spouse or common-law partner if you were living apart for reasons other than a breakdown in your relationship. Tick one of the other boxes only if neither of the first two applied.

Note
If you are entitled to any GST/HST credit, Universal Child Care Benefit, or Canada Child Tax Benefit payments, or Working Income Tax Benefit (WITB) advance payments, and your marital status changes during the year, be sure to let us know and send us a completed Form RC65 , Marital Status Change.

Spouse

This applies only to a person to whom you are legally married.

Common-law partner

This applies to a person who is not your spouse, with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she:

In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least 12 continuous months and you have resumed living together in such a relationship. Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in b) or c) earlier in this section) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years.

Reference to "12 continuous months" in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

Information about your spouse or common-law partner

You must provide us with the following information, if applicable:

• your spouse's or common-law partner's social insurance number, temporary tax number, or individual tax number if it is not on the label or if you are not attaching a label;
• your spouse's or common-law partner's first name;
• your spouse's or common-law partner's net world income. If your spouse or common-law partner was a deemed resident of Canada in 2009, your spouse's or common-law partner's net world income is the amount on line 236 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return.
  
  If your spouse or common-law partner was a non resident of Canada in 2009, your spouse's or common-law partner's net world income is his or her net income for 2009 from all sources both inside and outside Canada.
  
  Enter this amount even if it is zero. We use this information to calculate the GST/HST credit and certain other credits and benefits.
  
  Note
  Even though you show this amount on your return, your spouse or common-law partner still may have to file a return for 2009.

• your spouse's or common-law partner's Universal Child Care Benefit - enter the amount from line 117 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return. Although this amount is included in your spouse's or common-law partner's net world income, we will subtract this amount when calculating certain credits and benefits.
• Your spouse's or common-law partner's Universal Child Care Benefit repayment - enter the amount from line 213 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return. Although this amount is deducted in the calculation of your spouse's or common-law partner's net world income, we will add this amount in calculating certain credits and benefits.

Goods and services tax/harmonized sales tax (GST/HST) credit application

Deemed residents of Canada only - To receive this credit, you have to apply for it, even if you received it last year. Complete the application area on page 1 of your return for 2009. Your credit is based on the number of children you have and your net world income added to the net world income of your spouse or common-law partner, (if you have one), minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or an amount for a repayment of registered disability savings plan income, included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income.

Net world income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

Make sure you enter, in the Identification area on page 1 of your return, your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net world income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common-law partner can receive the credit, but not both. No matter which one of you applies, the credit will be the same.

To view your GST/HST credit account, go to our My Account page. For more information on the GST/HST credit, go to our Child and Family Benefits page, see Pamphlet RC4210, GST/HST Credit, or call 1-800-959-1953 . If you are outside Canada, call the International Tax Services Office.

Information about your residency status

Tick the box that best describes your residency status as of December 31, 2009. For more information on residency status, see Determining your residency status.

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