What's new for 1999?

We list the major changes below. For more details on changes, see the areas outlined in this guide.

Worksheet - To simplify your record keeping, we have included in the centre of this guide a Worksheet containing most of the calculations previously located throughout the guide. This will allow you to keep these calculations with the working copy of your return.

Deemed residents - If you were a deemed resident of Canada in 1999 (as defined on page 8) but, under a tax treaty, you were considered a resident of another country, we may deem you to be a non-resident of Canada for tax purposes. If so, new rules apply to you. For details, contact the International Tax Services Office.

Travelling expenses - You now have an option to simplify the calculation of travelling expenses included in your claim for moving expenses (line 219), northern residents deductions (line 255), or medical expenses (line 330). For details, contact the International Tax Services Office.

Cleric's residence deduction (line 231) - You now use this line to claim this amount.

Dependants - To simplify your filing requirements, you now provide on Schedule 5, Details of Dependant, all the details of dependants previously provided on Schedules 5, 6, and 12, and calculate your claims on the Worksheet. As a result, we have eliminated Schedules 6 and 12.

1999 tax measures

This tax and benefit package includes the following 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 1999.

Retroactive lump-sum payments - Payments covering more than one year for certain kinds of income may now qualify for special tax treatment. See page 17 for details.

Emergency volunteers - If you received an allowance from a government, municipality, or other public authority for certain volunteer services, there is a change in how much you have to report. See page 18 for details.

Basic personal amount (line 300) - The amount you can claim has increased.

Spousal amount (line 303) - The amount you may be able to claim has increased. In addition, your spouse can have more income without reducing your claim.

Equivalent-to-spouse amount (line 305) - The amount you may be able to claim has increased. In addition, your dependant can have more income without reducing your claim.

Medical expenses (line 330) - There are new amounts you may be able to claim.

Federal individual surtax (line 419) - You may have less surtax to pay.

The information on this page applies to you only if you are a deemed resident of Canada.

Please indicate "Yes" on page 1 of your return to authorize us 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. Please note that your authorization is needed every year, whether your information has changed or not.

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 Canadians eligible to vote. It 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. Elections Canada needs your help in keeping the National Register of Electors up to date, because every year there are significant changes to elector information for almost 4 million Canadians, including name and address changes and new electors qualifying to vote.

If you indicate "Yes"

• You authorize us to give only your name, address, and date of birth to Elections Canada, for the purpose of making sure that your information on the National Register of Electors is up to date.
• Elections Canada will not add your name if it is not already on the National Register of Electors. Instead, you may receive a letter asking you to confirm that you are eligible to vote and to authorize that your name be added to the National Register of Electors.

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

• We will not give Elections Canada any information.
• You will not lose your right to vote.
• Elections Canada will not delete your name from the National Register of Electors if it is already there.
• Your information may not be up to date on electoral lists produced from the National Register of Electors. If so, you will have to take the necessary steps to correct your information during an election or referendum.

Confidentiality

Under the Canada Elections Act, information on the National Register of Electors can be used for electoral purposes only. 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-INFO-VOTE (1-800-463-6868) toll free in Canada and the United States
(613) 993-2975 from outside 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