Index

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

A

• Access codes for electronic services
• Amounts paid in foreign funds
• Amounts that are not taxed
• Annuity payments

B

• Bank accounts
• Bursaries

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C

• Canada Child Tax Benefit (CCTB)
• Canada Savings Bonds (CSBs)
• Certified feature films or productions
• Changing your return
• Child support
• Clergy residence deduction
• Commission income
• Common-law partner - defined
• Community volunteer program
• Contacting us

D

• Death 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

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E

• Elections Canada
• Emergency volunteers
• Emigrants
  • non-refundable tax credits
• Employment Insurance
  • repaying benefits

F

• Factual resident
• Federal logging tax credit
• Federal non-refundable tax credits
• Fellowships
• Filing a return
  • - due date
  • - for deceased persons
  • - for previous years
  • - requirements
• Filing electronically
• Films, investment in
• Foreign income and property

G

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

H

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

I

• Identification
• Immigrants - non-refundable tax credits
• Income amounts paid back
• Income-maintenance insurance plans
• Income tax problems
• 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

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L

• Legal fees
  • to recover employment income
  • other
• Lifelong Learning Plan
  • designating repayments
  • inclusion in income
• Loans and transfers of property
• Losses
• Lump-sum payment income

M

• Marital status
• Minimum tax
• Moving - advising us
• Mutual funds
• My account

N

• Net income - spouse or common-law partner
• Newcomers to Canada - non-refundable tax credits
• Non-resident dependants
• Non-resident trusts - beneficiaries, loans, transfers

O

• Objections
• Old Age Security - repaying benefits

P

• Payments
• Penalties
• Pensions from a foreign country
• Personal label
• Personal tax information, requesting
• Postdated cheques, paying your taxes with
• Previous years, filing for
• Province of residence

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R

• Refunds
• Registered retirement income fund (RRIF) income
• Registered retirement savings plans (RRSPs) for
  spouse or common-law partner
• Repaying amounts included in income
• Representatives
• Research grants
• Resource expenses
• Retiring allowances
• Return due date

S

• Safety deposit box charges
• Schedule 7, instructions for completing
• Scholarships
• Security option benefits
• Severance pay
• Social insurance number
• Split income of a child under 18
• Spouse - defined
• Suggestions

T

• Tax package
  • how to get one
  • which one to use
• Tax shelters
• Term deposits
• Territory of residence
• Tips income
• Treasury bills (T-bills)

U

• United States social security benefits

V

• Voluntary disclosures
• Vow of perpetual poverty

W

• Wage-loss replacement plans
• War veterans allowances and pensions

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