Offices in different regions of Canada where we process tax returns. For the locations and telephone numbers of these centers, go to Tax services offices and tax centres.

A court that hears appeals about income tax and GST/HST assessments. In addition, the Court has jurisdiction to hear appeals under the Excise Tax Act, the Excise Tax Act, 2001, the Canada Pension Plan, Employment Insurance Act and several other acts. The Tax Court maintains four offices (Vancouver, Ottawa, Toronto, and Montréal) and regularly conducts hearings in major centres across Canada.

The amount of income tax that you must pay on taxable income for a taxation year. It is also the amount of tax payable on a taxable supply for GST/HST purposes.

Government agreements signed between countries, to help citizens from avoiding double taxation on income earned from foreign sources.

Amounts of money, or the value of goods or services, that an employer pays or provides in addition to salary. For example, the part of a health insurance plan that the employer pays is a taxable benefit.

The amount of income left after all allowable deductions have been subtracted from net income. This amount is used to calculate the tax payable.

Goods and services that are supplied in the course of a commercial activity and are subject to GST/HST at the rate of 5%, 13% (go to participating provinces), or 0% (zero-rated).

The calendar year or fiscal period for which income tax is to be paid.

You have a terminal loss when you have no more property in the class at the end of the year but there is still a balance of undepreciated capital cost (UCC) remaining in the class.

For more information, go to Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance.