Ind ex

A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W

A

• A mounts paid in foreign funds
• Annuity payments

B

• B ank accounts
• Basic federal tax
• Beneficiaries of non-resident trusts
• Bursaries

C

• C anada Child Tax Benefit (CCTB)
• Canada Savings Bonds (CSBs)
• Certified feature films or productions
• Changing your return
• Child support
  • Line 128 - Support payments received
  • Line 220 - Support payments made 24
• Commission income
• Common law
• Community volunteer program
• Contacting us
• Cultural gifts

D

• D eath benefits (other than Canada or Quebec
  Pension Plan death benefits)
• Deceased persons, filing for
• Deemed resident
• Dependants, non-resident - non-refundable
  tax credits
• Depletion allowances
• Direct deposit
• Disagreeing with your assessment
• Due date for returns

E

• E cological gifts
• EFILE
• Elections Canada
• Emergency volunteers
• Emigrants - non-refundable tax credits
• Employment Insurance, repaying benefits

F

• F actual resident
• Federal logging tax credit
• Federal tax
• Fellowships
• Filing a return
  • due date
  • for deceased persons
  • for previous years
  • requirements
• Films, investment in
• Foreign income and property

G

• G etting help
• Goods and services tax/harmonized sales tax
  (GST/HST)
  • credit
  • rebate, inclusion in income
• Government gifts
• Guaranteed investment certificates (GICs)

H

• Home Buyers' Plan
  • designating repayments
  • income inclusion
• Hours of service

I

• I dentification
• Immigrants - non-refundable tax credits
• Income amounts paid back
• Income maintenance insurance plans
• Income tax problems
• Income that is not taxed
• Instalments
  • Line 476 - Tax paid by instalments
  • Should you be paying your taxes by instalments?
• Insurance policies
  • income received
  • loan interest paid
• Interest on balances owing
• Interest on refunds
  • deduction for repaying
  • received as income
  • when do we pay?
• Internet access

L

• Legal fees
  • to recover employment income
  • other
• Loans and transfers of property
• Loans to non-resident trusts
• Losses
  • Line 217 - Business investment loss
  • Line 251 - Limited partnership losses of other years
• Lump-sum payment income
  • Retroactive lump-sum payments
  • Lump-sum benefits
  • Lump-sum payments

M

• M arital status
• Minimum tax
  • Line 427 - Minimum tax carry-over
• Moving, advising us

N

• N ewcomers to Canada - non-refundable
  tax credits
• Non-refundable tax credits
• Non-resident dependants

O

• O bjections
• Old Age Security, repaying benefits
• Overseas employment tax credit

P

• P enalties
• Pensions from a foreign country
• Personal label
• Personal tax information, requesting
• Post-dated cheques, paying your taxes with
• Previous years, filing for
• Province of residence

R

• R efunds
• Registered retirement income fund (RRIF) income
• Repaying amounts included in income
• Representatives
• Research grants
• Resource expenses
• Retiring allowances (severance pay)
• Return due date

S

• S afety deposit box charges
• Schedule 7, instructions for completing
• Scholarships
• Self-employment income
• Severance pay
• Social insurance number
• Split income of a child under 18
• Spousal RRSPs
• Spouse - defined
• Stock option benefits
• Suggestions

T

• Tax package
  • where to get one
  • which one to use
• Tax payable to more than one province or territory
• Tax shelters
• Term deposits
• Territory of residence
• Transfers to non-resident trusts
• Treasury bills (T-bills)

U

• U nited States social security benefits
  • Income exempt under a tax treaty

V

• V oluntary disclosures
• Vow of perpetual poverty

W

• W age-loss replacement plans
• War veterans allowances and pensions