ARCHIVED - 1997 General Income Tax Guide
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ARCHIVED - 1997 General Income Tax Guide
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
Table of contents
What's new for 1997?
1997 Federal Budget
National Register of Electors
Where do you find …
Your opinion counts!
At your service
- What if you need help?
- Internet access
- Before you contact us
- Hours of service
- Teletypewriter (TTY) users
- Getting personal tax information
- Authorizing your representative
- Social insurance number (SIN)
- Do you have to file a tax return?
- Child Tax Benefit (CTB)
- Which tax package should you use?
- Other publications you may need
- Where can you get the tax package you need?
- Getting started
- Income tax and benefit return
- What date is your 1997 return due?
- Self-employed persons
- Deceased persons
- What are the penalties if you file your return late?
- When will we pay or charge interest?
- What do you include with your return and what records do you keep?
- What if you are missing information?
- How do you report foreign income and other amounts?
- When can you expect your refund?
- What happens to your return after we receive it?
- How do you change your return?
- Can you file a return to claim a refund for a previous year?
- WhatIsVoluntaryDisclosure?
- If you move, what should you do?
- Should you be paying your 1998 taxes by instalments?
Elections Canada
Goods and services tax/harmonized sales tax (GST/HST) credit application
- Who can apply?
- Who cannot apply?
- Number of children
- Net income of spouse
- Income limit
- Calculating your GST/HST credit
- Loans and transfers to non-resident trusts
- Due dates for Form T1141
- Penalties
- Beneficiaries of non-resident trusts
- Due dates for Form T1142
- Penalties
- Ownership of foreign property
- Do not include
- Loans and transfers of property
- Tax shelters
- Line 101 - Employment income
- Commissions (box 42)
- Line 104 - Other employment income
- Research grants
- Wage-loss replacement plans
- GST/HST and QST rebates
- Line 113 - Old Age Security pension
- Line 114 - Canada or Quebec Pension Plan benefits
- CPP or QPP lump-sum benefits
- CPP or QPP disability benefit (box 16)
- CPP or QPP child benefit (box 17)
- CPP or QPP death benefit (box 18)
- Line 115 - Other pensions or superannuation
- Annuity and registered retirement income fund (RRIF) payments
- Pensions from a foreign country
- United States social security
- Line 119 - Employment Insurance benefits
- Line 120 - Taxable amount of dividends from taxable Canadian corporations
- How to report
- Line 121 - Interest and other investment income
- How to report
- Bank accounts
- Term deposits, guaranteed investment certificates (GICs), and other similar investments
- Canada Savings Bonds (CSBs)
- How to report
- Treasury bills (T-Bills)
- Earnings on life insurance policies
- Foreign interest and dividend income
- Line 122 - Net partnership income: Limited or non-active partners only
- How to report
- Certified feature films and certified productions
- Line 126 - Rental income
- Line 127 - Taxable capital gains
- How to report
- Line 128 - Support payments received
- Child support
- Line 129 - Registered retirement savings plan (RRSP) income
- Spousal RRSPs
- Repayments under the Home Buyers' Plan (HBP)
- Line 130 - Other income
- Scholarships, fellowships, bursaries, study grants, and artists' project grants
- Lump-sum payments
- Retiring allowances (severance pay)
- Death benefits (other than Canada or Quebec Pension Plan death benefits)
- Registered education savings plans (RESPs)
- Other income
- Lines 135 to 143 - Self-employment income
- Line 144 - Workers' Compensation benefits
- Line 145 - Social assistance payments
- Line 146 - Net federal supplements
- Line 206 - Pension adjustment
- Line 207 - Registered pension plan (RPP) deduction
- Line 208 - Registered retirement savings plan (RRSP) deduction
- Maximum you can deduct
- Your RRSP contributions
- Transfers
- Overcontributions
- 1997 RRSP deduction limit
- Schedule 7, RRSP Contributions, Transfers, and Designations of Repayments Under the Home Buyers' Plan
- Undeducted RRSP contributions
- Income transferred
- Home Buyers' Plan (HBP) repayments
- Line 209 - Saskatchewan Pension Plan deduction
- Line 212 - Annual union, professional, or like dues
- Line 214 - Child care expenses
- Line 215 - Attendant care expenses
- Line 217 - Business investment loss
- Line 219 - Moving expenses
- How to claim
- Line 220 - Support payments
- Child support
- Line 221 - Carrying charges and interest expenses
- Carrying charges
- Carrying charges for foreign income
- Interest expenses
- Canada Savings Bonds (CSBs)
- Policy loan interest
- Line 224 - Exploration and development expenses
- How to claim
- Renounced resource expenses
- Depletion allowances
- Line 229 - Other employment expenses
- Artists' employment expenses
- Repayment of salary or wages
- Legal fees
- Line 232 - Other deductions
- Repaying income amounts
- EI benefits
- Refund interest
- Legal fees
- Other amounts you can deduct
- Line 235 - Social benefits repayment
- Employment Insurance (EI) benefits
- Old Age Security (OAS) pension benefits and net federal supplements
- Line 237 - Accumulated forward-averaging amount withdrawal
- Line 248 - Employee home relocation loan deduction
- Line 249 - Stock option and shares deductions
- Line 250 - Other payments deduction
- Line 251 - Limited partnership losses of other years
- Line 252 - Non-capital losses of other years
- Line 253 - Net capital losses of other years
- Line 254 - Capital gains deduction
- Line 255 - Northern residents deductions
- Line 256 - Additional deductions
- Income exempt under a tax treaty
- Vow of perpetual poverty
- Employment with a prescribed international organization
- Newcomers to Canada and emigrants
- Amounts for non-resident dependants (lines 303 and 306)
- Line 300 - Basic personal amount
- Line 301 - Age amount
- Line 303 - Spousal amount
- Net income of spouse
- Line 305 - Equivalent-to-spouse amount
- Line 306 - Amounts for infirm dependants age 18 or older
- Claims made by more than one person
- Line 308 - Canada or Quebec Pension Plan contributions through employment
- Employment in Quebec
- Tax-exempt employment income earned by a registered Indian
- Line 309 - Supplementary Canada Pension Plan (CPP) contribution payable
- Line 310 - Canada or Quebec Pension Plan contributions payable on self-employment and other earnings
- Making additional CPP contributions
- Making optional QPP contributions
- How to calculate your contributions
- Line 312 - Employment Insurance premiums
- Line 314 - Pension income amount
- Line 316 - Disability amount
- Line 318 - Disability amount transferred from a dependant other than your spouse
- Line 323 - Tuition and education amounts
- Eligible tuition fees
- Forms
- Education amount
- Part-time students
- Line 324 - Tuition and education amounts transferred from a child
- Student with a spouse
- Student claimed as a dependant
- Student not claimed as a dependant
- Line 326 - Amounts transferred from your spouse
- Line 330 - Medical expenses
- Allowable medical expenses
- Travel expenses
- Reimbursement of an allowable medical or dental expense
- Care by an attendant, or care in a nursing home, school, institution, or other establishment
- Persons who qualify for the disability amount (line 316)
- Line 331 - Medical expenses adjustment
- Line 335
- Line 338
- Line 349 - Donations and gifts
- Allowable charitable donations and government gifts
- Maximum you can claim
- Qualified donees
- Donations of non-qualifying securities
- Donations to U.S. charities
- Carrying forward donations
- Cultural and ecological gifts
- Minimum tax
- Lines 409 and 410 - Federal political contribution tax credit
- Line 412 - Investment tax credit
- Lines 413 and 414 - Labour-sponsored funds tax credit
- Line 419 - Federal individual surtax
- Line 421 - Canada Pension Plan contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Supplementary Canada Pension Plan (CPP) contribution payable
- Line 428 - Provincial or territorial tax
- Tax payable to more than one province
- Line 437 - Total income tax deducted
- Line 438 - Tax transfer for residents of Quebec
- Line 440 - Refundable Quebec abatement
- Line 448 - Canada Pension Plan overpayment
- Line 450 - Employment Insurance overpayment
- Line 452 - Refundable medical expense supplement
- Line 454 - Refund of investment tax credit
- Line 456 - Part XII.2 trust tax credit
- Line 457 - Employee and partner GST/HST rebate
- Line 476 - Tax paid by instalments
- Line 478 - Forward-averaging tax credit
- Line 479 - Provincial or territorial tax credits
- Lines 484 and 485 - Refund or Balance owing
- Line 484 - Refund
- Direct deposit
- Line 485 - Balance owing
- Making a payment arrangement
- Schedule 1, Federal Tax Calculation
- Line 423 - Tax adjustments
- Line 425 - Federal dividend tax credit
- Line 427 - Minimum tax carry-over
- Line 429 - Basic federal tax
- Overseas employment tax credit
- Lines 431 and 433 - Federal foreign tax credit
- Federal logging tax credit
- Line 464 - Additional federal foreign tax credit
- Line 468 - Additional investment tax credit
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Revenue Canada
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2019-09-09