,canada ,cu/oms & ,rev5ue ,ag5cy ,t#djae ,t#e ,guide--,return ( ,9ve/;t ,9come #bjjc ,9 ,"o ,volume ,pr9t ,pages #c-bc ,brl ,pages ;i-;viii & #a-aaf ,9dex ,brl page ,2f y />t """"""""""""""""""""""""""" #a ,:at's new = #bjjc8 """"""""""""""""" #c ,c>bon load$ slips & summ>ies """"" #c ,box #bg ,=eign curr5cy """"""""""" #c ,9=m,n returns """""""""""""""""""" #d ,fil] id5tific,n numb] """""""""""" #d ,electronic tax slips """"""""""""" #e ,ta# ( 3t5ts """""""""""""""""""""""" #g ,3fid5tial;y ( 9=m,n """"""""""""" #aj ,9come ,tax ,act ref];es """"""""" #aj ,*apt] #a--,g5]al 9=m,n """""""""""" #aa ,:o %d use ? guide8 """""""""""""" #aa ,>e y act+ z a tru/ee8 """"""""""" #ac ,due date """""""""""""""""""""""" #ac ,p5alties & (f;es """""""""""""""" #ad ,late fil+ p5alty """""""""""""" #ad ,failure 6file an 9=m,n return #ad ,failure 6file an 9=m,n return 9 an electronic =mat """"""""" #ae ,failure 6provide 9=m,n on a return """"""""""""""""""""""" #ae ;i ,9dex ,failure 6provide an id5tific,n numb] """"""""""""" #af ,us+ ! id5tific,n numb] """""""""" #ag ,9t]e/ on p5alties """"""""""""""" #ah ,c.ell+ or waiv+ p5alties & 9t]e/ """""""""""""""""""""""""" #ah ,notice ( ,assess;t """""""""""""" #ah ,fil+ on magnetic m$ia """"""""""" #ai ,-put] pr9t$ 7cu/omiz$7 =ms """""" #bj ,*apt] #b--,! ,t#e 9=m,n return """" #bc ,g5]al 9=m,n """"""""""""""""""""" #bc ,*apt] #c--,guidel9es = ,t#e 9=m,n returns fil$ on pap] """"""""""""" #be ,*apt] #d--,! ,t#e slip """""""""""" #bi ,:5 d y h 6prep>e a ,t#e slip8 """ #bi ,:5 d y n h 6prep>e a ,t#e slip8 #ca ,h[ 6-plete ! ,t#e slip """""""""" #cc ,recipi5t's "n & a4ress """""""" #cc ,pay]'s "n & a4ress """""""""""" #cd ,ye> """"""""""""""""""""""""""" #ce ,boxes #aj1 #aa1 & #ab-- ,divid5ds f ,canadian corpor,ns """""""""""""""""""" #ce ;ii ,9dex ,box #aj--,actual am.t ( divid5ds """"""""""""""""""""" #cf ,box #aa--,taxa# am.t ( divid5ds """"""""""""""""""""" #cg ,box #ab--,f$]al divid5d tax cr$it """""""""""""""""""""""" #cg ,box #ac--,9t]e/ f ,canadian s\rces """"""""""""""""""""""" #ch ,o!r 9=m,n """"""""""""""""""""" #ci ,box #ad--,o!r 9come f ,canadian s\rces """"""""""""" #dj ,box #ae--,=eign 9come """"""""" #dd ,box #af--,=eign tax pd """""""" #dd ,box #ag--,royalties f ,canadian s\rces """"""""""""" #de ,box #ah--,capital ga9s divid5ds """"""""""""""""""""" #de ,box #ai--,a3ru$ 9come3 ,annuities """"""""""""""""""" #de ,box #bj--,am.t eligi# = res\rce all[.e deduc;n """"""" #df ,box #ba--,report code """"""""" #df ;iii ,9dex ,box #bb--,recipi5t id5tific,n numb] """""""""""""""""""""""" #dg ,box #bc--,recipi5t type """"""" #dh ,box #bg--,=eign curr5cy """"""" #di ,box #bh--,transit """"""""""""" #ea ,box #bi--,recipi5t a3.t """"""" #ea ,4tribut+ ! ,t#e slips """"""""""" #ea ,copy #a """"""""""""""""""""""" #ea ,copies #b & #c """""""""""""""" #eb ,h[ 6correct yr ,t#e slips """"""" #ec ,*apt] #e--,! ,t#e ,summ>y & ,seg;t """"""""""""""""""""""""""" #eg ,h[ 6-plete ! ,t#e ,summ>y """"""" #eg ,return =! ye> 5d$ """"""""""""" #eh ,fil] id5tific,n numb] """"""""" #eh ,am5d$ ,t#e ,summ>y """""""""""" #ei ,a4i;nal ,t#e ,summ>y """""""""" #fj ,"n & a4ress ( fil] or nom9ee 7f\r l9es7 """"""""""""""""""" #fj ,busi;s ,numb] """"""""""""""""" #fj ,h y fil$ a ,t#e 9=m,n return 2f8 """""""""""""""""""""""""" #fa ,language """""""""""""""""""""" #fa ;iv ,9dex ,is ? =m prepr9t$ ) an 9correct a4ress8 """"""""""""" #fa ,l9e #aj--,actual am.t ( divid5ds """"""""""""""""""""" #fb ,l9e #aa--,taxa# am.t ( divid5ds """"""""""""""""""""" #fb ,l9e #ab--,f$]al divid5d tax cr$it """""""""""""""""""""""" #fb ,l9e #ac--,9t]e/ f ,canadian s\rces """"""""""""""""""""""" #fc ,l9e #ad--,o!r 9come f ,canadian s\rces """"""""""""" #fc ,l9e #ae--,=eign 9come """"""""" #fc ,l9e #af--,=eign tax pd """""""" #fc ,l9e #ag--,royalties f ,canadian s\rces """"""""""""" #fd ,l9e #ah--,capital ga9s divid5ds """"""""""""""""""""" #fd ,l9e #ai--,a3ru$ 9come3 ,annuities """"""""""""""""""" #fd ,l9e #bj--,am.t eligi# = res\rce all[.e deduc;n """"""" #fe ;v ,9dex ,l9e #ca--,total numb] ( ,t#e slips fil$ """"""""""""""""""" #fe ,l9es #cb & #cc--,unclaim$ am.ts lat] pd \ """""""""""""" #fe ,l9e #cb--,unclaim$ am.ts3 ,divid5ds & 9t]e/ """""""""""" #ff ,l9e #cc--,tax deduct$ f unclaim$ am.ts """"""""""""""" #ff ,l9es #da & #db--,p]son f :om we c get m 9=m,n """"""""""""" #fg ,c]tific,n """"""""""""""""""""" #fg ,4tribut+ ! ,t#e ,summ>y """"""""" #fg ,h[ 6-plete ! ,t#e ,seg;t """""""" #fh ,*apt] #f--,pay;ts 6non resid5ts ( ,canada """""""""""""""""""""""""" #ga ,*apt] #g--,a3ru$ 9t]e/ """""""""""" #gc ,3tracts acquir$ af #aihi """""""" #gc ,:at is an 9ve/;t 3tract8 """""" #gc ,3tracts acquir$ af ,novemb] #ab1 #aiha1 & 2f #aiij """"""""" #ge ,3tracts acquir$ 2f ,novemb] #ac1 #aiha """"""""""""""""""""" #gf ,9t]e/ adju/;ts & p5alties """"""" #gf ;vi ,9dex ,9dex$ debt oblig,ns issu$ af ,octob] #af1 #aiia """"""""""""" #gg ,*apt] #h--,bl5d$ pay;ts & deem$ divid5ds """"""""""""""""""""""""" #gi ,bl5d$ pay;ts """""""""""""""""""" #gi ,deem$ divid5ds """""""""""""""""" #hj ,sec;n #hd--,deem$ divid5ds """" #hj ,subsec;n #ae7#c7---,deem$ divid5ds """"""""""""""""""""" #hb ,*apt] #i--,unclaim$ am.ts3 ,divid5ds or 9t]e/ """"""""""""""" #hc ,remitt.es """"""""""""""""""""""" #hc ,report+ require;ts """""""""""""" #he ,t#e--,/ate;t ( ,9ve/;t ,9come """"" #ia ,t#e--,/ate;t ( ,9ve/;t ,9come """"" #ic ,app5dix ;,a--,ref];es """"""""""""" #ie ,guides """""""""""""""""""""""""" #ie ,9=m,n circul>s """""""""""""""""" #if ,9t]pret,n bullet9s """""""""""""" #if ,app5dix ;,b--,=ms """"""""""""""""" #ii ,t#e slip """""""""""""""""""""""" #ii ,t#e ,summ>y """""""""""""""""""" #ajj ,t#e slip totals """""""""""""""""" #ajb ;vii ,9dex ,c]tific,n """""""""""""""""""""""" #ajc ,t#e ,seg;t """"""""""""""""""""" #ajd ,:5 & h[ 6use ? =m """""""""""""""" #ajd ,-plete ! foll[+ >1s4 """"""""""""" #aje ,totals (! am.ts report$ on ! atta*$ ,t#e slips """"""""""""""" #aje ,app5dix ;,c--,prov9cial & t]ritorial codes """""""""""""""" #ajg ,app5dix ;,d--,9come ,tax ,act ref];es """"""""""""""""""""""""" #aji ,a4resses ( tax c5tres """""""""""" #aac ,yr op9ion c.ts6 """""""""""""""""" #aaf ;viii ,transcrib]'s note3 7,front cov]7 ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e ,guide--,return ( ,9ve/;t ,9come #bjjc ,m ,ways 6,s]ve ,y6 ,t#djae7,e7 ,rev4 #jc _+www.ccra.gc.ca_: ,transcrib]'s note3 7,9side front cov]7 ,2f y />t ,6help u process yr ,t#e returns qkly & a3urately1 we wd pref] t y type or ma*9e pr9t yr 9=m,n slips4 ,= m 9=m,n1 see 8,*apt] #c--,guidel9es = ,t#e 9=m,n returns fil$ on pap]10 on page #f4 #a ,2f y />t ,use ! curr5t v].ns (! ,t#e slip1 ,t#e ,summ>y1 & ,t#e ,seg;t :5 y file yr ,t#e 9=m,n return4 ..,d n file a blank or nil ,t#e 9=m,n return t has no ,t#e .slips4 ,y d n h 6file a ,t#e return =a ye> dur+ : y did n pay or cr$it any am.ts4 ,? guide does n d1l ) e tax situ,n4 ,=a li/ ( public,ns t expla9 c]ta9 situ,ns 9 grt] detail1 see ,app5dix ;,a on page #ah4 ,if y ne$ m help af r1d+ ? guide1 pl1se call \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 ,if yr pro#m _c 2 resolv$ "? normal *annels1 y %d get 9 t\* )! ,pro#m ,resolu;n ,program co- ord9ator at yr tax s]vices (fice4 ,! numb]s >e li/$ 9 ! gov]n;t sec;n ( yr teleph"o book4 ,y c ord] ! public,ns y ne$1 z well z blank copies ( ,t#e slips1 on \r ,web site or 0teleph"o4 ,-plete ! ord] =m at _+www.ccra.gc.ca/orderforms_:1 or call #a-hjj-iei-bbba4 #b ,:at's new = #bjjc8 ,transcrib]'s note3 7,! >1s \tl9$ 9 r$ w 2 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 ,/>t \tl9e ,c>bon load$ slips & summ>ies ,z a f/ /ep ( \r plan 6elim9ate ! c>bon load$ slips & summ>ies1 ? is ! la/ ye> ! 3t9u\s c>bon load$ slips & summ>ies 7) p]=at$ l1d]s on ! sides7 w 2 made availa#4 ,next ye>1 ! c>bon load$ slips w 2 availa# only 9 s+le units ( ?ree slips p] %eet4 ,box #bg ,=eign curr5cy ,curr5cy codes = 8,fr.e1 franc10 8,italy1 lire10 8,g]_m1 m>k10 & 8,spa91 peseta0 >e no l;g] valid4 ,!y h be5 replac$ )! code = #c ,:at's new = #bjjc8 8,europ1n ,union1 euro404 ,! codes = 8,au/ralia1 doll>0 & 8,new ,z1l&1 doll>0 h be5 a4$ 6! li/ ( =eign curr5cy codes on page #aj4 ,9=m,n returns ,"! >e no *anges 6! ,t#e ,summ>y & ,seg;t =! #bjjc tax ye>4 ,fil] id5tific,n numb] ,we h a4$ a note on page #aa 6let f/ "t slip fil]s "k t !y c file an 9=m,n return ev5 if !y d n h a fil] id5tific,n numb]4 #d ,electronic tax slips ,y c n[ provide ,t#e slips 6recipi5ts 9 an electronic =mat4 ,! recipi5t has 63s5t 9 writ+ or 0email 6rcv ! slips electronic,y4 ,= m 9=m,n1 see 8,4tribut+ ! ,t#e slips0 on page #aj4 ,5d \tl9e #e #f ,ta# ( 3t5ts #c ,page ,*apt] #a--,g5]al 9=m,n """"""""""""" #d ,:o %d use ? guide8 """"""""""""""" #d ,>e y act+ z a tru/ee8 """""""""""" #d ,due date """"""""""""""""""""""""" #d ,p5alties & (f;es """"""""""""""""" #d ,us+ ! id5tific,n numb] """"""""""" #e ,9t]e/ on p5alties """""""""""""""" #e ,c.ell+ or waiv+ p5alties & 9t]e/ """"""""""""""""""""""""""" #e ,notice ( ,assess;t """"""""""""""" #e ,fil+ on magnetic m$ia """""""""""" #e ,-put] pr9t$ 7cu/omiz$7 =ms """"""" #e ,*apt] #b--,! ,t#e 9=m,n return """"" #e ,g5]al 9=m,n """""""""""""""""""""" #e ,*apt] #c--,guidel9es = ,t#e 9=m,n returns fil$ on pap] """""""" #f ,*apt] #d--,! ,t#e slip """"""""""""" #f ,:5 d y h 6prep>e a ,t#e slip8 """" #f ,:5 d y n h 6prep>e a ,t#e slip8 """"""""""""""""""""""""""" #g ,h[ 6-plete ! ,t#e slip """"""""""" #g #g ,ta# ( 3t5ts a#c ,4tribut+ ! ,t#e slips """"""""""" #aj ,h[ 6correct yr ,t#e slips """"""" #aj ,*apt] #e--,! ,t#e ,summ>y & ,seg;t """"""""""""""""""""""""""" #aa ,h[ 6-plete ! ,t#e ,summ>y """"""" #aa ,4tribut+ ! ,t#e ,summ>y """"""""" #ab ,h[ 6-plete ! ,t#e ,seg;t """""""" #ac ,*apt] #f--,pay;ts 6non resid5ts ( ,canada """""""""""""""""""""""" #ac ,*apt] #g--,a3ru$ 9t]e/ """""""""""" #ac ,3tracts acquir$ af #aihi """""""" #ac ,3tracts acquir$ af ,novemb] #ab1 #aiha1 & 2f #aiij """"""""" #ad ,3tracts acquir$ 2f ,novemb] #ac1 #aiha """"""""""""""""""""" #ad ,9t]e/ adju/;ts & p5alties """"""" #ad ,9dex$ debt oblig,ns issu$ af ,octob] #af1 #aiia """"""""""""" #ad ,*apt] #h--,bl5d$ pay;ts & deem$ divid5ds """"""""""""""""""""""""" #ad ,bl5d$ pay;ts """""""""""""""""""" #ad ,deem$ divid5ds """""""""""""""""" #ad #h ,ta# ( 3t5ts b#c ,*apt] #i--,unclaim$ am.ts3 ,divid5ds or 9t]e/ """"""""""""""" #ae ,remitt.es """"""""""""""""""""""" #ae ,report+ require;ts """""""""""""" #ae ,app5dix ;,a--,ref];es """"""""""""" #ah ,app5dix ;,b--,=ms """"""""""""""""" #ai ,t#e slip """""""""""""""""""""""" #ai ,t#e ,summ>y """"""""""""""""""""" #bj ,t#e ,seg;t """""""""""""""""""""" #ba ,app5dix ;,c--,prov9cial & t]ritorial codes """"""""""""""""" #bb ,app5dix ;,d--,9come ,tax ,act ref];es """""""""""""""""""""""""" #bb ,a4resses ( tax c5tres """"""""""""" #bc ,visu,y impair$ p]sons c get \r public,ns 9 brl1 l>ge pr9t1 or etext 7-put] diskette71 or on audio cassette 0visit+ \r ,web site at _+www.ccra.gc.ca/alternate_: or 0call+ #a-hjj-bfg-abfg week"ds f #h3ae a4m4 6#e3jj p4m4 7,ea/]n ,"t74 #i ,3fid5tial;y ( 9=m,n c#c ,"u ! ,privacy ,act1 ! 9=m,n y provide on ! ,t#e 9=m,n return & relat$ =ms c 2 us$ only =! purposes au?oriz$ 0law4 ,9come ,tax ,act ref];es ,9 ? guide1 all legislative ref];es >e 6! ,9come ,tax ,act & ,9come ,tax ,regul,ns4 #aj ,*apt] #a--,g5]al 9=m,n #d ,? guide expla9s h[ 6-plete ! ,t#e 9=m,n return4 ,:o %d use ? guide8 ,if y make c]ta9 pay;ts 6a resid5t ( ,canada1 or if y rcv c]ta9 pay;ts z a nom9ee or ag5t =a p]son resid5t 9 ,canada1 y h 6prep>e a ,t#e 9=m,n return4 ,note ,9 c]ta9 situ,ns1 ! ,9come ,tax ,act tr1ts pay;ts 9 a specific way4 ,= example1 y h 6report "s 9t]e/ pay;ts z divid5ds & "s divid5d pay;ts z 9t]e/4 ,? guide expla9s ^! & o!r rules4 ,if y make c]ta9 pay;ts 6a non resid5t ( ,canada1 see 8,*apt] #f--,pay;ts 6non resid5ts ( ,canada10 on page #ac4 ,if y >e only report+ 9t]e/ or divid5d pay;ts on yr ,t#e 9=m,n return1 y #aa ,*apt] #a a#d probably d n ne$ all ! details 9 ? guide4 ,we h publi%$ an easy 6r1d1 3cise pamphlet call$ ,h[ 6,file ! ,t#e ,return ( ,9ve/;t ,9come1 : 3ta9s all ! 9=m,n y ne$4 ,9 ? guide1 ! t]m 8fil]0 ref]s 6! p]son 7i4e4 an 9dividual or organiz,n7 t is responsi# "u ! ,9come ,tax ,act = prep>+ & fil+ a ,t#e 9=m,n return4 ,! fil] is di6]5t f a s]vice bur1u or any"o else :o may 2 fil+ ! return =! fil]4 ..,d n use ! ,t#e 9=m,n return 6report debt oblig,ns 9 be>] .=m4 ,= m 9=m,n on report+ debt oblig,ns 9 be>] =m1 see \r public,n call$ ,t#ejjh ,guide--,return ( ,securities ,transac;ns4 ,note ,if yr corpor,n amalgamat$ ) "o or m corpor,ns dur+ ! ye>1 ! new corpor,n c prep>e ! ,t#e 9=m,n return on a 3solidat$ basis = xf &! pr$ecessor corpor,n7s74 #ab ,>e y act+ z a tru/ee8 b#d ,if y >e act+ z a tru/ee1 & y [n & 3trol prop]ty = ano!r p]son1 y h 6file a ,t#c ,tru/ ,9come ,tax & ,9=m,n ,return4 ,if ! b5eficial [n] keeps [n]%ip & 3trol (! prop]ty1 y %d report any 9come e>n$ on a ,t#e 9=m,n return4 ,if y >e act+ z a tru/ee & y >e n sure if y %d -plete a ,t#c or a ,t#e 9=m,n return1 see \r public,n call$ ! ,t#c ,tru/ ,guide4 ,! 9=m,n 9 t public,n & 9 ? guide w help y decide : return 6-plete4 ,if y / h "qs1 3tact yr tax s]vices (fice4 ,due date ,y h 6file yr ,t#e 9=m,n return 2f ,m>* #a af ! cal5d> ye> = : y >e prep>+ x4 ,= example1 if y >e fil+ a ,t#e 9=m,n return = #bjjc1 x has 6be fil$ 2f ,m>* #a1 #bjjd4 ,if y 5d yr busi;s or activ;y1 y h 6file a return =! ye> or "p ye> no #ac ,*apt] #a c#d lat] ?an #cj "ds af ! date ! busi;s or activ;y 5d$4 ,s5d ! recipi5ts' copies (! ,t#e slips 6_! la/ "kn a4ress or deliv] !m 9 p]son4 ,y h 6d ? on or 2f ! "d y h 6file ! ,t#e 9=m,n return4 ,p5alties & (f;es ,late fil+ p5alty ,if y file yr ,t#e 9=m,n return late1 or if y 4tribute slips 6! recipi5ts late1 y >e lia# = ea* failure 6a p5alty ( 4#be p] "d1 f a m9imum ( 4#ajj 6a maximum ( 4#b1ejj4 ,failure 6file an 9=m,n return ,if y d n file an 9=m,n return z requir$ "u ! ,9come ,tax ,act & ,9come ,tax ,regul,ns1 y may 2 guilty ( an (f;e4 ,9 a4i;n 6any o!r p5alty1 if 3vict$1 y >e lia# to3 #ad ,*apt] #a d#d --a f9e f a m9imum ( 4#a1jjj 6a maximum ( 4#be1jjj2 or --a f9e & imprison;t =a maximum ( #ab mon?s4 ,failure 6file an 9=m,n return 9 an electronic =mat ,if y d n file an 9=m,n return 9 an electronic =mat z requir$ "u ! ,9come ,tax ,act & ,9come ,tax ,regul,ns1 y may 2 guilty ( an (f;e4 ,9 a4i;n 6any o!r p5alty1 y >e lia# 6a maximum p5alty ( 4#b1ejj p] slip4 ,failure 6provide 9=m,n on a return ,any"o :o prep>es an 9=m,n return has 6make a r1sona# ef=t 6get ! nec 9=m,n1 9clud+ id5tific,n numb]s1 f ! 9dividuals1 corpor,ns1 or "pn]%ips t w rcv ! slips4 ,if y d n d ?1 y may 2 lia# #ae ,*apt] #a e#d 6a 4#ajj p5alty = ea* failure 6-ply ) ? require;t4 ,failure 6provide an id5tific,n numb] ,9dividuals 7o!r ?an tru/s71 corpor,ns1 or "pn]%ips h 6give _! social 9sur.e numb] 7,,sin7 or ,busi;s ,numb] 7,,bn7 on reque/ 6any"o :o has 6prep>e an 9=m,n slip = !m4 ,a p]son or "pn]%ip t does n d s is lia# 6a 4#ajj p5alty = ea* failure 6-ply ) ? require;t4 ,? p5alty does n apply if ! p]son or "pn]%ip _h appli$ =1 b n yet rcvd1 a ,,sin or ,,bn at ! "t ! return 0 fil$4 --------------------------------------#e ,a p]son :o does n h an id5tific,n numb] m/ apply = "o )9 #ae "ds (! date ( an 9=m,n reque/4 ,af rcvg ! id5tific,n numb]1 ! p]son has #ae "ds 6provide x 6! p]son :o is prep>+ an 9=m,n return4 #af ,*apt] #a a#e ,a p]son :o does n h a ,,sin c apply = "o at any ,human ,res\rces ,develop;t ,canada 7,,hrdc7 (fice4 ,= m 9=m,n1 see ,9=m,n ,circul> #hb-b1 ,social ,9sur.e ,numb] ,legisl,n ,t ,relates 6! ,prep>,n ( ,9=m,n ,slips4 ,us+ ! id5tific,n numb] ,if y h 6prep>e an 9=m,n return1 or if y >e an (fic]1 employee1 or ag5t ( "s"o :o does1 y _c ."k+ly use or -municate an id5tific,n numb]1 or all[ x 6be -municat$1 )\t ! writt5 3s5t (! 9dividual1 taxpay]1 or "pn]%ip1 o!r ?an z requir$ or au?oriz$ 0law or =! purpose = : ! numb] 0 provid$4 ,if y use an id5tific,n numb] = unau?oriz$ purposes1 y may 2 guilty ( an (f;e4 ,if 3vict$1 y >e lia# 6a maximum f9e ( 4#e1jjj or imprison;t ( up 6#ab mon?s1 or bo?4 #ag ,9t]e/ on p5alties b#e ,we *>ge 9t]e/1 -p.d$ daily at ! prescrib$ rate1 on ! total am.t ( p5alties & 9t]e/ \t/&+4 ,9t]e/ & p5alties >e paya# 6! ,rcvr ,g5]al4 ,c.ell+ or waiv+ p5alties & 9t]e/ ,we may c.el1 reduce1 or waive p5alties & any 9t]e/ *>ges if y file a ,t#e 9=m,n return late or 4tribute ,t#e slips 6recipi5ts late 2c ( circum/.es 2y yr 3trol4 ,if ? happ5s1 9clude a lr )! return expla9+ :y y 7 late4 ,= m 9=m,n1 see ,9=m,n ,circul> #ib-b1 ,guidel9es =! ,c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties4 ,notice ( ,assess;t ,we w issue a ,notice ( ,assess;t =! ,t#e 9=m,n return only if we apply a p5alty4 #ah ,fil+ on magnetic m$ia c#e ,if y 7or a repres5tative7 file m ?an #ejj 9=m,n slips =! cal5d> ye> 7! total numb] ( ,t#c1 ,t#d1 ,t#d;,a1 ,t#d;,a-,,nr1 ,t#d;,,rsp1 ,t#d;,,rif1 ,t#e1 ,t#ejjg1 ,t#ejjh1 ,,nr#d1 ,t#abjd1 & ,t#ejah slips71 y .h .6file yr 9=m,n return on magnetic m$ia us+ -put] tape1 c>tridge1 diskette1 or ;,,cd-,,rom4 ,h["e1 any"o c file on magnetic m$ia 6save "t or 6make us+ cu/omiz$ =ms easi]4 ,if y file yr 9=m,n return on magnetic m$ia1 d .n s5d u ! pap] copy (! =ms t make up ! return4 ,= te*nical specific,ns1 see ! electronic guide call$ ,-put] ,specific,ns = ,data ,fil$ on ,magnetic ,m$ia--,t#e1 ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c4 ,= m 9=m,n ab ? me?od ( fil+1 call u at #a-hjj-ffe-eafd or visit \r ,web site at _+www.ccra.gc.ca/magmedia_:4 ,if y pref]1 y c write to3 #ai ,*apt] #a d#e ,magnetic ,m$ia ,process+ ,t1m ,ottawa ,te*nology ,c5tre ,canada ,cu/oms & ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b ,note ,y may ne$ 6correct 9=m,n y orig9,y fil$ on magnetic m$ia4 ,if s1 make ^! correc;ns on pap] or 9 electronic =mat4 ,= m 9=m,n1 see 8,h[ 6correct yr ,t#e slips0 on page #aj4 ,-put] pr9t$ 7cu/omiz$7 =ms ,y may want 6use yr [n cu/omiz$ ,t#e slips 6provide tax 9=m,n 6yr cli5ts4 ,6get \r writt5 approval1 s5d samples ( yr propos$ -put] pr9t$ slips to3 #bj ,*apt] #a e#e ,publi%+ ,directorate ,canada ,cu/oms & ,rev5ue ,ag5cy ,sev5te5? floor1 ,albion ,t[] #be ,ni*olas ,/reet ,ottawa ,,on ,k#a;,a #j;,l#e ,= m 9=m,n1 get ,9=m,n ,circul> #ig-b1 ,cu/omiz$ ,=ms4 #ba f#e #bb ,*apt] #b--,! ,t#e 9=m,n g#e return ,g5]al 9=m,n ,t#e slip--,! ,t#e slip id5tifies ! v>i\s types ( 9ve/;t 9come t resid5ts ( ,canada h 6report on _! 9come tax & b5efit returns4 ,d n report on a ,t#e slip 9ve/;t 9come pd 6non resid5ts ( ,canada4 ,= 9=m,n ab pay;ts 6non resid5ts1 see ,*apt] #f on page #ac4 ,all v].ns (! ,t#e slip h ?ree 9dividual slips pr9t$ on ea* page or %eet4 ,"! >e ?ree v].ns (! ,t#e slip3 --! ?ree copy c>bon load$ =m us$ ) 3t9u\s fe$ pr9t]s 0cli5ts :o file on pap]2 --! two copy c>bon load$ =m1 al 9 3t9u\s fe$ =mat1 us$ 0magnetic m$ia fil]s2 & --! s+le copy =m = 9k jet & las] pr9t]s1 : all cli5ts c use4 ,= 9=m,n on h[ 6-plete ! ,t#e slip1 see 8,h[ 6-plete ! ,t#e slip0 on #bc ,*apt] #b h#e page #g4 ,=a sample (! ,t#e slip1 see ,app5dix ;,b on page #ai4 --------------------------------------#f ,t#e ,summ>y--,! ,t#e ,summ>y records ! total (! am.ts y report$ on all ! relat$ ,t#e slips4 ,"! >e two v].ns (! ,t#e ,summ>y3 --! two copy c>bon load$ =m 9 3t9u\s fe$ =mat2 & --! s+le copy =m = 9k jet & las] pr9t]s4 ,= 9=m,n on h[ 6-plete ! ,t#e ,summ>y1 see 8,h[ 6-plete ! ,t#e ,summ>y0 on page #aa4 ,=a sample (! ,t#e ,summ>y1 see page #bj4 ,t#e ,seg;t--,! ,t#e ,seg;t is a s+le copy =m t y use :5 y >e fil+ a pap] ,t#e 9=m,n return ) m ?an #ajj %eets ( ,t#e slips 7#cjj slips74 ,? =m w help y bal.e ! ,t#e slips )! ,t#e ,summ>y4 ,= 9=m,n on h[ 6-plete ! ,t#e ,seg;t1 see 8,h[ 6-plete ! ,t#e ,seg;t0 on page #ac4 ,=a sample (! ,t#e ,seg;t1 see page #ba4 #bd ,*apt] #c--,guidel9es = ,t#e a#f 9=m,n returns fil$ on pap] ,if y 7or a repres5tative7 file m ?an #ejj 9=m,n slips =! cal5d> ye> 7! total numb] ( ,t#c1 ,t#d1 ,t#d;,a1 ,t#d;,a-,,nr1 ,t#d;,,rsp1 ,t#d;,,rif1 ,t#e1 ,t#ejjg1 ,t#ejjh1 ,,nr#d1 ,t#abjd1 & ,t#ejah slips71 y .h .6file yr 9=m,n return on magnetic m$ia4 ,see 8,fil+ on magnetic m$ia0 on page #e4 ,if y >e fil+ yr ,t#e 9=m,n return on pap]1 keep ! foll[+ 9 m9d :5 y -plete ! =ms t make up ! return3 --,use ! curr5t v].ns (! ,t#e slips1 ,t#e ,summ>y1 & ,t#e ,seg;t4 ,y c ord] all ! =ms y ne$ f \r ,web site at _+www.ccra.gc.ca/orderforms_:1 or f any tax s]vices (fice or tax c5tre4 --..,d n cut or sep>ate copy #a (! ,t#e .slips1 s9ce y h 6file ? copy z a -plete page4 #be ,*apt] #c b#f --,d n tape1 te>1 or /amp any (! ,t#e =ms4 --,= all doll> am.ts1 use a -ma 6sep>ate ?\s&s &a p]iod 6sep>ate doll>s f c5ts4 ,d n use doll> signs 74#74 ,example #b1cde.fg --,:5 no 5try is requir$1 l1ve boxes & >1s blank4 ,d n 5t] nil1 ,n/,a1 da%es 7--71 or z]os 9 ^! empty boxes4 --,d n *ange ! title ( any box or >ea on ! =ms4 --,5t] an ;,x 9 ^? boxes t ne$ "o4 ,d n use any o!r m>k 7e4g41 8*eck m>k0 or 8da%074 --,remove side bord]s f copy #a ( all =ms4 #bf ,*apt] #c c#f ,report 9=m,n only 9 ! appropriate box or >ea provid$4 ,if y >e n sure ": 65t] ! 9=m,n1 3tact yr tax s]vices (fice4 #bg d#f #bh ,*apt] #d--,! ,t#e slip e#f ,:5 d y h 6prep>e a ,t#e slip8 ,if y make c]ta9 pay;ts 6a resid5t ( ,canada1 or if y rcv c]ta9 pay;ts z a nom9ee or ag5t =a p]son resid5t 9 ,canada1 y h 6prep>e a ,t#e slip4 ,^! pay;ts 9clude3 --divid5ds 79clud+ mo/ deem$ divid5ds72 --9t]e/ f3 --a fully regi/]$ bond or deb5ture2 --m"oy loan$ 6or on deposit )1 or prop]ty ( any k9d plac$ )a corpor,n1 associ,n1 organiz,n1 or 9/itu;n2 --an a3.t ) an 9ve/;t d1l] or brok]2 --an 9sur.e policy or annu;y 3tract 7:5 ! 9t]e/ is pd 0an 9sur]72 or --an am.t [+ z -p5s,n = expropriat$ prop]ty2 #bi ,*apt] #d f#f --c]ta9 am.ts 4tribut$ f an eligi# fun]al >range;t 7see 8,box #ad--,o!r 9come f ,canadian s\rces0 on page #h72 --am.ts t h 6be 9clud$ 9 a policyhold]'s 9come "u sec;n #ab.b2 --royalties f ! use (a "w1 an 9v5;n1 or a "r 6take natural res\rces2 or --bl5d$ pay;ts ( 9come & capital made 0a corpor,n1 associ,n1 organiz,n1 or 9/itu;n4 ,= m 9=m,n on bl5d$ pay;ts1 see 8,bl5d$ pay;ts0 on page #ad4 ,= 9ve/;t 3tracts acquir$ .2f #aiij1 y h 6report a3ru$ 9t]e/ e ?ree ye>s1 un.s ! recipi5t has elect$ 6report annu,y4 ,? calcul,n is bas$ on ! cal5d> ye>4 ,= m 9=m,n1 see 8,3tracts acquir$ af ,novemb] #ab1 #aiha1 & 2f #aiij0 on page #ad4 ,= 9ve/;t 3tracts acquir$ .af #aihi1 y h 6report a3ru$ 9t]e/ e ye>4 ,base ? calcul,n on ! date ! 9ve/;t 3tract 0 issu$4 ,we w 3sid] t an 9ve/;t 3tract acquir$ 2f #aiij is a new 3tract #cj ,*apt] #d g#f acquir$ af #aihi if c]ta9 mat]ial *anges 7 made af #aihi4 ,= details1 see ,9t]pret,n ,bullet9 ,,it-#ddh1 ,4posi;ns --,*anges 9 ,t]ms ( ,securities1 & xs ,special ,rel1se4 ,we expla9 special a3rual rules = 9dex$ debt oblig,ns 9 ! sec;n call$ 8,9dex$ debt oblig,ns issu$ af ,octob] #af1 #aiia0 on page #ad4 --------------------------------------#g ,:5 d y n h 6prep>e a ,t#e slip8 ,y d .n h 6prep>e a ,t#e slip 6report3 --! 9t]e/ "p (a bl5d$ pay;t made 0an 9dividual2 --9t]e/ "o 9dividual pays 6ano!r1 s* z 9t]e/ pd on a private mortgage 7? does n 9clude 9ve/;t d1l]s or brok]s mak+ pay;ts = cli5t a3.ts72 --9t]e/ pd on loans f banks1 f9ancial h\ses1 or o!r 9/itu;ns ^: usual busi;s 9cludes l5d+ m"oy2 #ca ,*apt] #d a#g --capital divid5ds1 z describ$ 9 ,9t]pret,n ,bullet9 ,,it-#ff1 ,capital ,divid5ds2 --am.ts pd or cr$it$ 6non resid5ts ( ,canada 7see ,*apt] #f on page #ac72 --9t]e/ on an 9ve/;t 3tract a3ru$ or paya# dur+ ! ye> 6a corpor,n1 "pn]%ip1 unit tru/1 or any tru/ ( : a corpor,n or "pn]%ip is a b5efici>y2 --an am.t 4tribut$ f an eligi# fun]al >range;t1 if ! am.t is a return ( 3tribu;ns only2 --9t]e/ pd 6f>m]s "u ! net 9come /abiliz,n a3.t program1 ,fund ,numb] #b 7^! am.ts >e report$ on an ,,agr-#a slip72 or --am.ts pd 6"o recipi5t :5 ! .total am.t =! ye> is less ?an 4#ej4 #cb ,h[ 6-plete ! ,t#e slip b#g ,2f y -plete ! ,t#e slips1 see ! 9=m,n "u 8,fil+ on magnetic m$ia0 on page #e4 ,if y >e fil+ yr ,t#e 9=m,n return on pap]1 c>e;lly r1d ! 9/ruc;ns 9 ,*apt] #c on page #f4 ,we c process yr return m e6ici5tly if y foll[ ^! 9/ruc;ns4 ,recipi5t's "n & a4ress ,5t] ! 9=m,n 9 ! :ite >1s provid$4 ,if m ?an "o recipi5t is 5titl$ 6! 9ve/;t 9come 7e4g41 9t]e/ cr$it$ 6a jo9t a3.t71 y only ne$ 6-plete "o ,t#e slip4 ,if "! >e two recipi5ts1 5t] bo? "ns4 ,=a corpor,n1 5t] ! "n (! corpor,n4 ,if ! pay;t is made 6an associ,n1 organiz,n1 or 9/itu;n1 5t] t "n4 ,d n 5t] ! "n (! secret>y tr1sur] or any o!r 9dividual :o has sign+ au?or;y4 ,if ! pay;t is made 6! regi/]$ hold] ( an 9ve/;t 7e4g41 brok] or tru/ee ( an ,,rrsp71 5t] ! "n (! regi/]$ hold]1 n ! "n (! 9dividual4 ,if ! pay;t is #cc ,*apt] #d c#g made 6a tru/1 5t] ! "n (! tru/ & n ! "n (! 9dividual b5efici>ies ( ? tru/4 .,f/ .l9e--,5t] ! 9dividual's la/ "n f/1 foll[$ 0! usual f/ "ns & 9itials1 or 5t] ! "n (! recipi5t corpor,n1 associ,n1 organiz,n1 9/itu;n1 or tru/4 .,second .l9e--,5t] ! second recipi5t's la/ "n1 f/ "n1 & 9itials4 ,if "! is only "o recipi5t1 l1ve ? l9e blank4 ,9 all cases1 5t] ! recipi5t's full mail+ a4ress z foll[s3 ..,?ird1 f\r?1 & fif? .l9es--,5t] ! recipi5t's full a4ress1 9clud+ c;y & prov9ce or t]ritory4 ,5t] ! recipi5t's po/al code4 ,y c l1ve "s l9es blank4 ,=! prov9ce or t]ritory1 use ! two lr a2revi,ns f ! li/ on page #bb4 ,pay]'s "n & a4ress ,-plete ? >ea on ea* ,t#e slip4 ,5t] ! pay]'s full "n & a4ress4 #cd ,ye> d#g ,5t] ! f\r digits (! cal5d> ye> dur+ : ! recipi5t e>n$ ! 9ve/;t 9come4 ,boxes #aj1 #aa1 & #ab-- ,divid5ds f ,canadian corpor,ns ,divid5ds 9clude all pay;ts 9 ca% or k9d 79clud+ /ock divid5ds7 & all am.ts deem$ 6be divid5ds4 ,= details on deem$ divid5ds1 see ! sec;n call$ 8,deem$ divid5ds0 on page #ad4 ,= 9=m,n on unclaim$ divid5ds1 see ,*apt] #i on page #ae4 ,divid5ds f taxa# ,canadian corpor,ns pd 6an 9dividual 7o!r ?an a tru/ t is a regi/]$ *>;y7 >e eligi# =! f$]al divid5d tax cr$it4 ,r1d ! 9/ruc;ns 2l & on ! next page = boxes #aj1 #aa1 & #ab4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#fg1 ,taxa# ,divid5ds ,f ,corpor,ns ,resid5t 9 ,canada4 #ce ,box #aj--,actual am.t ( e#g divid5ds ,5t] ! actual am.t ( divid5ds1 or ! am.t we deem 6be divid5ds1 pd 0a ,canadian corpor,n4 ,= recipi5ts :o >e 9dividuals resid5t 9 ,canada 7o!r ?an a tru/ t is a regi/]$ *>;y71 ! divid5ds m/ 2 pd 0a taxa# ,canadian corpor,n4 ,d n 9clude3 --divid5ds pd or paya# 0a cr$it union 6a memb] :o has a %>e 9 ! cr$it union1 if ! %>e is n li/$ on a prescrib$ /ock ex*ange 7we tr1t ^! am.ts z 9t]e/72 --capital ga9s divid5ds 76report capital ga9s divid5ds1 foll[ ! 9/ruc;ns = box #ah72 --divid5ds pd 69dividuals :o >e n eligi# =! f$]al divid5d tax cr$it2 or --taxa# divid5ds1 o!r ?an capital ga9s divid5ds1 pd 0a mortgage 9ve/;t corpor,n 6any ( xs #cf ,*apt] #d f#g %>ehold]s 7we tr1t ^! am.ts z 9t]e/74 --------------------------------------#h ,box #aa--,taxa# am.t ( divid5ds ,-plete box #aa .only = 9dividuals resid5t 9 ,canada 7o!r ?an a tru/ t is a regi/]$ *>;y74 ,5t] #be@3p m ?an ! am.t y report$ 9 box #aj4 ,d n 5t] an am.t 9 box #aa if ! divid5ds 5t]$ 9 box #aj >e pd 6a corpor,n4 ,box #ab--,f$]al divid5d tax cr$it ,-plete box #ab .only = 9dividuals resid5t 9 ,canada 7o!r ?an a tru/ t is a regi/]$ *>;y74 ,! am.t y 5t] 9 box #ab is #ac.cccc@3p (! taxa# am.t y 5t]$ 9 box #aa4 ,d n 5t] an am.t 9 box #ab if ! divid5ds 5t]$ 9 box #aj >e pd 6a corpor,n4 #cg ,box #ac--,9t]e/ f ,canadian a#h s\rces ,5t] ! foll[+ am.ts1 z l;g z y did n previ\sly report !m3 --9t]e/ on a fully regi/]$ bond or deb5ture2 --9t]e/ on m"oy loan$ to1 or on deposit )1 or 9t]e/ on any k9d ( prop]ty plac$ )a corpor,n1 associ,n1 organiz,n1 or 9/itu;n2 --9t]e/ on an a3.t ) an 9ve/;t d1l] or brok]2 --9t]e/ an 9sur] pd 9 3nec;n ) an 9sur.e policy or annu;y 3tract2 --9t]e/ on an am.t [+ z -p5s,n = prop]ty t has be5 expropriat$2 --! 9t]e/ "p ( bl5d$ pay;ts 7see ,*apt] #h on page #ad72 --divid5ds pd or paya# 0a cr$it union 6a memb] :o has a %>e 9 ! cr$it union1 if ! %>e is n li/$ on a prescrib$ /ock ex*ange2 --taxa# divid5ds1 o!r ?an capital ga9s divid5ds1 t a mortgage #ch ,*apt] #d b#h 9ve/;t corpor,n pd 6any ( xs %>ehold]s2 & --am.ts report$ 0life 9sur]s1 6be 9clud$ 9 a policyhold]'s 9come "u p>agraph #ef7#a77j71 except if !y >ise f a policy loan 7see ! 9/ruc;ns = box #ad74 ,d n 9clude3 --9t]e/ f a s\rce \tside ,canada 7see ! 9/ruc;ns = box #ae72 or --! a3ru$ 9come f an annu;y describ$ "u =m] p>agraph #ef7#a77d4#a71 or a3ru$ 9come ( c]ta9 life 9sur.e policies 7see ! 9/ruc;ns = box #ai74 ,= m 9=m,n on a3ru$ 9t]e/ on 9ve/;t 3tracts1 see ,*apt] #g on page #ac4 ,= 9=m,n on unclaim$ 9t]e/1 see ,*apt] #i on page #ae4 ,o!r 9=m,n ,! 8,o!r 9=m,n0 >ea 9 ! mi4le (! ,t#e slip has boxes = y 65t] codes & #ci ,*apt] #d c#h am.ts t relate 6o!r 9come f ,canadian s\rces1 =eign 9come1 =eign tax pd1 royalties f ,canadian s\rces1 a3ru$ 9come3 annuities1 & am.ts eligi# = res\rce all[.e deduc;n4 ,y c al use ? >ea = any o!r 5tries1 if !y apply4 ,! boxes >e n pre numb]$ z 9 ! top "p (! slip4 ,5t] ! codes t apply 6! recipi5t4 ,note ,if m ?an five codes apply 6! same recipi5t1 use an a4i;nal ,t#e slip4 ,box #ad--,o!r 9come f ,canadian s\rces ,o!r 9come 9cludes3 --taxa# divid5ds & deem$ divid5ds 7see ! sec;n call$ 8,deem$ divid5ds0 on page #ad7 pd 6an 9dividual 0a corpor,n resid5t 9 ,canada t is .n a taxa# ,canadian corpor,n2 #dj ,*apt] #d d#h --am.ts 6be 9clud$ 9 a policyhold]'s 9come "u a life 9sur.e policy1 if ^! am.ts >ise f a policy loan2 & --am.ts 4tribut$ f an eligi# fun]al >range;t 7,,efa7 af #aiie 6a taxpay] z a return ( funds4 ,an ,,efa is an >range;t a qualify+ p]son e/abli%es & ma9ta9s solely =! purpose 6fund fun]al or cemet]y s]vices = "o or m 9dividuals4 ,! ,,efa's cu/odian has 65t] ! code 8#ad0 9 a g5]ic box 9 ! 8,o!r 9=m,n0 >ea4 ,! cu/odian !n reports ! am.ts 4tribut$ f ! >range;t af #aiie t >e n pay;ts = provid+ fun]al or cemet]y s]vices & t d n reflect 3tribu;ns previ\sly made4 ,! cu/odian c 2 ! tru/ee ( any tru/ gov]n$ 0an ,,efa4 ,if a tru/ is n 9volv$1 ! cu/odian c 2 any p]son :o rcvs a deposit "u ! ,,efa = provid+ fun]al s]vices4 ,? p]son has 6be lic5s$ or au?oriz$ "u ! laws (a prov9ce or t]ritory 6provide fun]al or cemet]y s]vices = 9dividuals4 #da ,*apt] #d e#h ,! am.t y h 6report 9 ! ,am.t box next 6box #ad is ! less] (3 --! am.t 4tribut$ f ! ,,efa 6a taxpay] 7o!r ?an z pay;t = provid+ fun]al or cemet]y s]vices =! 9dividual f ^: a3.t ! am.t 0 4tribut$72 & --------------------------------------#i --! am.t on l9e #e (! foll[+ *>t3 7#a7 ,5t] ! 9dividual's bal.e "u ! ,,efa 2f ! refund 7exclud+ ! value ( prop]ty 9 a cemet]y c>e tru/74 """""""""""""""""""" 4#---- 7#b7 ,5t] ! total ( all pay;ts made f ! ,,efa 6provide fun]al or cemet]y s]vices =! 9dividual 7o!r ?an cemet]y s]vices fund$ 0prop]ty 9 a cemet]y c>e tru/74 """""""""""" 4#---- 7#c7 ,l9e #a .plus l9e #b """"""" 4#---- 7#d7 ,5t] ! total ( all .relevant .3tribu;ns made 6! 9dividual's ,,efa 2f ! am.t 0 #db ,*apt] #d a#i 4tribut$ 7o!r ?an 3tribu;ns t 7 9 a cemet]y c>e tru/74 """""" 4#---- 7#e7 ,l9e #c .m9us l9e #d """"""" 4#---- ,relevant 3tribu;ns >e 3tribu;ns made 6! ,,efa &! 3tribu;ns 6ano!r ,,efa lat] transf]r$ 6! ,,efa =! purpose ( fund+ fun]al or cemet]y s]vices =! 9dividual4 ,example ,mr4 ,gilb]t 3tribut$ 4#h1jjj 6a prepd fun]al >range;t4 ,! bal.e 9 ! >range;t grew 64#aj1jjj 2f ,mr4 ,gilb]t di$4 ,! total pay;ts made f ! >range;t = fun]al s]vices am.t$ 64#i1ejj4 ,! 4#ejj bal.e 0 refund$ 6! e/ate4 ,9 ? case1 ! cu/odian (! ,,efa wd %[ 4#ejj 9 box #ad (! ,t#e slip issu$ 9 ! "n ( ,mr4 ,gilb]t's e/ate4 ,? am.t is ! less] (3 --4#ejj 7! am.t (! refund72 & --4#b1jjj 74#ejj plus 4#i1ejj m9us 4#h1jjj74 #dc ,box #ae--,=eign 9come b#i ,id5tify a box 9 ! 8,o!r 9=m,n0 >ea z box #ae4 ,9 ! ,am.t box 5t] 9 ,canadian curr5cy ! gross =eign 9come rcvd f s\rces \tside ,canada4 ,d n reduce ! am.t 0any =eign 9come tax t 0 )held4 ,5t] any am.ts = =eign sp9 (f %>es rcvd f s\rces \tside ,canada4 ,if y _c report ! am.t 9 ,canadian curr5cy1 see ! 9/ruc;ns = box #bg4 ,box #af--,=eign tax pd ,id5tify a box 9 ! 8,o!r 9=m,n0 >ea z box #af4 ,9 ! ,am.t box 5t] ! =eign 9come tax1 if any1 t 0 )held f ! gross =eign 9come y report$ 9 box #ae4 ,report ! am.t (! =eign 9come tax )held 9 ,canadian curr5cy4 ,! recipi5t (! ,t#e slip w ne$ 6"k ? am.t 6calculate ! f$]al1 prov9cial1 or t]ritorial =eign tax cr$its4 #dd ,box #ag--,royalties f c#i ,canadian s\rces ,id5tify a box 9 ! 8,o!r 9=m,n0 >ea z box #ag4 ,9 ! ,am.t box 5t] ! royalties pd dur+ ! ye>4 ,royalties 9clude pay;ts =! use (a "w or 9v5;n ( yrs1 or a "r 6take natural res\rces4 ,box #ah--,capital ga9s divid5ds ,5t] ! am.t ( capital ga9s divid5ds t we 3sid] 6be a capital ga9 & t 7 pd by3 --an 9ve/;t corpor,n2 --a mortgage 9ve/;t corpor,n2 or --a mutual fund corpor,n4 ,box #ai--,a3ru$ 9come3 ,annuities ,id5tify a box 9 ! 8,o!r 9=m,n0 >ea z box #ai1 & 9 ! ,am.t box1 5t]3 --! a3ru$ e>n+s on a life 9sur.e policy 6be 9clud$ 9 a #de ,*apt] #d d#i policyhold]'s 9come "u sec;n #ab.b2 & --! annu;y pay;ts 6be 9clud$ 9 9come "u =m] p>agraph #ef7#a77d4#a7 = annu;y 3tracts issu$ 2f #aiij4 ,box #bj--,am.t eligi# = res\rce all[.e deduc;n ,id5tify a box 9 ! 8,o!r 9=m,n0 >ea z box #bj4 ,5t] 9 ! ,am.t box all am.ts 9clud$ 9 box #ag t qualify z produc;n royalties =! purposes (! res\rce all[.e deduc;n4 ,box #ba--,report code ,! code 9 ? box tells u if ? is ! orig9al ,t#e slip y issu$ 6! recipi5t or an am5d$ slip4 ,if ? is ! orig9al ,t#e slip1 5t] 8#j04 #df ,*apt] #d e#i ,if ? slip *anges ! f9ancial or id5tific,n 9=m,n (a ,t#e slip y h alr fil$1 5t] 8#a40 ,:5 us+ code 8#a10 5t] a brief descrip;n at ! top (! ,t#e slip 7e4g41 8,,am5d$074 ,9clude a lr ( explan,n :5 y file a copy (! slip ) u4 ,= m 9=m,n1 see ! sec;n call$ 8,h[ 6correct yr ,t#e slips0 on page #aj4 ,box #bb--,recipi5t id5tific,n numb] ..,if ! recipi5t is an 9dividual 7o!r ?an a .tru/71 5t] ! 9dividual's social 9sur.e numb] 7,,sin74 ,= 9t]e/ cr$it$ 6a jo9t a3.t1 5t] ! ,,sin ( only "o (! 9dividuals4 ,y h 6make a r1sona# ef=t 6get ! recipi5t's ,,sin4 ,if y d n1 y may 2 lia# 6a 4#ajj p5alty = ea* "t y d n provide ! ,,sin on a slip4 ,h["e1 :5 a p]son tells y t he or %e does n h a ,,sin b is apply+ = "o1 make sure #dg ,*apt] #d f#i y -plete & file ! return 2f ! fil+ d1dl9e4 ,if y h n rcvd ! recipi5t's ,,sin 0! "t y prep>e ! ,t#e slip1 l1ve box #bb blank4 -------------------------------------#aj ,note ,if y >e report+ a pay;t made 9 tru/ 6an 9/itu;n = an 9dividual 7e4g41 a pay;t ( 9t]e/ made 6! tru/ee (a self direct$ ,,rrsp71 ..d n 5t] ! 9dividual's ,,sin 9 box .#bb4 ..,if ! recipi5t is n an .9dividual1 5t] ! recipi5t's ,busi;s ,numb]1 if availa#4 ,box #bc--,recipi5t type ,5t] "o (! foll[+ codes 6id5tify ! recipi5t 6:om ! 9ve/;t 9come 0 pd3 8#a0 = an 9dividual2 8#b0 =a jo9t a3.t 7two or m 9dividuals72 8#c0 =a corpor,n2 #dh ,*apt] #d a#aj 8#d0 = an associ,n1 tru/ 7,,rrsp tru/ee1 fiduci>y tru/ee1 nom9ee1 or e/ate71 club1 or "pn]%ip2 or 8#e0 =a gov]n;t1 gov]n;t 5t]prise1 or 9t]n,nal organiz,n4 ,box #bg--,=eign curr5cy ,l1ve ? >ea blank if y >e report+ am.ts 9 ,canadian doll>s4 ,if y _c report am.ts 9 ,canadian doll>s1 id5tify ! =eign curr5cy ac 6! ,9t]n,nal ,/&>d 7,,iso7 #dbag call$ ,codes =! ,repres5t,n ( ,curr5cies & ,funds4 ,5t] ! appropriate ?ree "* alphabetic or num]ic codes4 ,if possi#1 use ! alphabetic codes4 ,= example3 ,,usd--,unit$ ,/ates1 doll> ,,jpy--,japan1 y5 ,,svc--,el ,salvador1 colon ,,hkd--,h;g ,k;g1 doll> ,,aud--,au/ralia1 doll> ,,nzd--,new ,z1l&1 doll> #di ,*apt] #d b#aj ,,dkk--,d5m>k1 kr"o ,,gbp--,unit$ ,k+dom1 p.d ,,eur--,europ1n ,union1 euro ,,oth--,other ,:5 y report am.ts 9 =eign curr5cy1 keep ! foll[+ rules 9 m9d3 --d n -b9e di6]5t =eign curr5cy types on a ,t#e slip4 ,report only "o type ( =eign curr5cy on ea* slip2 --pr9t ! "n (! =eign curr5cy on ! slip 7e4g41 ,u4,s4 ,,doll>s7 "u g5]ic boxes #ae & #af1 =! recipi5t's b5efit2 --if y file a pap] ,t#e 9=m,n return & l1ve box #bg blank1 we w process ! am.ts on ! ,t#e slips z ,canadian doll>s2 & --:5 -plet+ yr ,t#e ,summ>y or ,t#e ,seg;t1 y only h 65t] "o total 9come am.t1 :e!r or n ! ,t#e slips >e made up ( di6]5t curr5cy types4 #ej ,box #bh--,transit c#aj ,if y >e report+ =a f9ancial 9/itu;n or any simil> busi;s1 5t] ! recipi5t's transit code or bran* id5tific,n code 7up 6eiea4 ,box #bi--,recipi5t a3.t ,if y c id5tify ! recipi5t 0an a3.t numb] or policy numb]1 5t] ! appropriate "*s 7up 6#ab7 9 ? >ea4 ,4tribut+ ! ,t#e slips ,copy #a ,s5d u copy #a ( ea* ,t#e slip 7?ree slips pr9t$ p] %eet71 al;g )! ,t#e ,summ>y1 2f ,m>* #a (! ye> af ! cal5d> ye> = : ! 9=m,n return is requir$4 ,s5d ^! =ms to3 #ea ,*apt] #d d#aj ,ottawa ,te*nology ,c5tre ,p4,o4 ,box #ifcc1 ,/,n ;,t ,ottawa ,,on ,k#a;,g #f;,h#c ,if y use ! ,t#e slip = 9k jet & las] pr9t]s1 see ! 9/ruc;ns on ! back (! slip4 ,9clude ,t#e ,seg;t =ms if y >e fil+ a pap] return ) m ?an #ajj %eets ( ,t#e slips 7#cjj slips74 ,copies #b & #c ,sep>ate copies #b & #c (! ,t#e slip 969dividual slips1 & s5d bo? copies 6! appropriate recipi5t 2f ,m>* #a (! ye> af ! cal5d> ye> = : ! ,t#e 9=m,n return is requir$4 ,if y use ! ,t#e slip = 9k jet & las] pr9t]s1 see ! 9/ruc;ns on ! back (! slip4 #eb ,*apt] #d e#aj ,/>t \tl9e ,y c n[ provide recipi5ts an electronic copy ( _! ,t#e slips4 ,! recipi5t m/ h 3s5t$ 9 writ+ or 0email t !y wi%$ 6rcv ! slips electronic,y4 ,5d \tl9e ,y d n h 6keep a copy (! ,t#e slips4 ,h["e1 y h 6keep ! 9=m,n f : y prep>$ ! slips 9 an a3essi# & r1da# =mat4 ,note ,:5 a busi;s or activ;y 5ds1 y h 6s5d ! appropriate copies (! ,t#e slips 6! recipi5ts & ,,ccra no lat] ?an #cj "ds af ! date ! busi;s or activ;y 5d$4 ,h[ 6correct yr ,t#e slips ,if y 4cov] an ]ror 9 yr 9=m,n return af fil+ x1 y c n[ make ! correc;ns on pap] or 9 electronic =mat1 z describ$ 2l4 #ec ,*apt] #d f#aj ,pap] submis.ns--,if y h 6*ange "s (! data on a slip1 *ange only ! requir$ 5tries & l1ve ! same am.ts 9 ! o!r boxes4 ,pr9t ! ^w 8,,am5d$0 at ! top (! revis$ slip4 ,s5d two copies (! am5d$ slip 6! recipi5t4 ,s5d copy #a (! slip 6yr tax c5tre )a lr expla9+ ! r1son =! am5d;t4 ,provide yr fil] id5tific,n numb] on yr lr4 ,we li/ ! tax c5tre a4resses on page #bc4 -------------------------------------#aa ,note ,y d n h 6file an am5d$ summ>y :5 y s5d 9 am5d$ slips4 .,c.ell$ .slips--,if y issu$ a slip 0mistake & y want 6c.el x1 s5d u ano!r slip )! same data z on ! orig9al slip4 ,pr9t ! ^w 8,,c.ell$0 at ! top (! slip4 ,s5d two copies (! c.ell$ slip 6! recipi5t4 .,duplicate .slips--,if y issue a slip 6replace "o t a cli5t lo/ or de/roy$1 pr9t ! ^w 8,,duplicate0 at ! top #ed ,*apt] #d a#aa (! replace;t slip y >e s5d+ 6! recipi5t4 ..,d n s5d u a copy (! duplicate .slip4 .,electronic .submis.ns--,fil]s :o 4cov] ]rors 9 9=m,n !y h alr fil$ w n[ 2 a# 6submit revi.ns 6,,ccra 9 electronic =mat via h>d m$ium 7diskette or ;,,cd- ,,rom74 ,? m1ns t y c n[ file am5d;ts & c.ell$ slips electronic,y4 ,! =mat us$ is ,ext5si# ,m>kup ,language 7,,xml74 ,= up 6date 9=m,n1 visit \r ,web site at _+www.ccra.gc.ca/magmedia_:4 ,new 9=m,n w 2 po/$ z x 2comes availa#4 ,am5d;ts 9 electronic =mat %d 2 s5t to3 ,magnetic ,m$ia ,process+ ,t1m ,ottawa ,te*nology ,c5tre ,canada ,cu/oms & ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b #ee b#aa #ef ,*apt] #e--,! ,t#e ,summ>y c#aa & ,seg;t ,y h 6-plete a ,t#e ,summ>y if y prep>e "o or m ,t#e slips4 ,h[ 6-plete ! ,t#e ,summ>y ,2f y -plete ! ,t#e ,summ>y1 see ! 9=m,n 9 ! sec;n call$ 8,fil+ on magnetic m$ia0 on page #e4 ,if y >e fil+ yr ,t#e 9=m,n return on pap]1 c>e;lly r1d ! 9/ruc;ns 9 ,*apt] #c on page #f4 ,we c process yr return m e6ici5tly if y foll[ ^! 9/ruc;ns4 ,d n /aple1 m>k1 type1 or pr9t 9 ! >ea labell$ 8,d n use ? >ea40 ,d n 9clude am.ts on ! ,t#e ,summ>y = : y h n prep>$ a ,t#e slip4 ,if y fil$ a ,t#e 9=m,n return = #bjjb1 we mail$ y a ,t#e ,summ>y 9 ,decemb] #bjjc ) yr fil] id5tific,n numb]1 ! "n ( yr organiz,n or busi;s1 & yr mail+ a4ress prepr9t$ on ! =m4 ,if an 9dep5d5t s]vice bur1u or #eg ,*apt] #e d#aa transmitt] files yr 9=m,n return1 give !m ? prepr9t$ ,t#e ,summ>y4 ,return =! ye> 5d$ ,5t] ! f\r digits (! cal5d> ye> 6: ! 9=m,n return relates4 ,fil] id5tific,n numb] ,! fil] id5tific,n numb] is a unique numb] t applies 69=m,n returns 79clud+ ! ,t#e 9=m,n return74 ,x has two alphabetical & sev5 num]ical "*s 7e4g41 ,,ha#abcdefg74 ..,d n 5t] yr ,busi;s ,numb] 9 ? .>ea4 ,if y did n rcv a prepr9t$ ,t#e ,summ>y1 5t] yr fil] id5tific,n numb] 9 ! space provid$4 ,if y h n fil$ a ,t#e 9=m,n return 9 rec5t ye>s or >e unsure ( yr numb]1 3tact \r ,busi;s ,5quiries l9e at #a-hjj-iei-eebe4 ,x is important t y make e ef=t 6get a fil] id5tific,n numb] 2f fil+ yr #eh ,*apt] #e e#aa ,t#e return4 ,h["e1 d n delay fil+ yr return1 ev5 if y h n rcvd yr fil] id5tific,n numb] 2f ! due date4 ,file yr return on "t & atta* a note 6x expla9+ :y y h n 5t]$ ! numb]4 ,/>t \tl9e ,note ,if y >e fil+ =! f/ "t & d n yet h a fil] id5tific,n numb]1 we w s5d y a 3firm,n lr once we rcv yr f/ 9=m,n return4 ,? lr w 3ta9 yr new fil] id5tific,n numb]4 ,5d \tl9e ,am5d$ ,t#e ,summ>y ,if y >e fil+ an am5d$ ,t#e ,summ>y1 5t] an ;,x 9 ? box4 ,d n s5d an am5d$ ,t#e 9=m,n return if y >e issu+ replace;t ,t#e slips only4 ,we 3sid] ^! slips 6be duplicates4 #ei ,a4i;nal ,t#e ,summ>y f#aa ,use ? box if y >e prep>+ m ?an "o ,t#e 9=m,n return1 &! returns >e3 --=! same fil] )! same fil] id5tific,n numb]2 & --=! same ye>4 ,5t] an ;,x 9 ? box on ! ,t#e ,summ>y =! second return1 & on ea* foll[+ ,t#e ,summ>y z describ$ abv4 ,"n & a4ress ( fil] or nom9ee 7f\r l9es7 ,5t] ! "n (! fil] or nom9ee1 &! full a4ress (! bran* or (fice fil+ ! ,t#e ,summ>y4 ,use ! two lr code =! prov9ce or t]ritory4 ,! codes >e li/$ 9 ,app5dix ;,c on page #bb4 ,busi;s ,numb] ,5t] ! #ae digits ( yr ,busi;s ,numb] 7,,bn7 9 ? >ea4 #fj ,h y fil$ a ,t#e 9=m,n g#aa return 2f8 ,if y h s5t u a ,t#e 9=m,n return 9 a previ\s ye>1 5t] an ;,x 9 ! 8,yes0 box4 -------------------------------------#ab ,if ? is ! f/ ye> y >e s5d+ u a ,t#e 9=m,n return1 5t] an ;,x 9 ! 8,no0 box4 ,language ,5t] an ;,x 9 ! box = ,5gli% or ,fr5*4 ,any future correspond;e & 9=m,n we s5d y w 2 9 ! language y *oose4 ,is ? =m prepr9t$ ) an 9correct a4ress8 ,if we mail$ y a prepr9t$ ,t#e ,summ>y &! a4ress is 9correct1 5t] ! correct full a4ress 9 ! space provid$4 #fa ,l9e #aj--,actual am.t ( a#ab divid5ds ,5t] ! total am.t ( actual divid5ds y report$ 9 box #aj ( all relat$ ,t#e slips4 ,l9e #aa--,taxa# am.t ( divid5ds ,5t] ! total am.t (! taxa# divid5ds y report$ 9 box #aa ( all relat$ ,t#e slips4 ,l9e #ab--,f$]al divid5d tax cr$it ,5t] ! total am.t ( f$]al divid5d tax cr$its y report$ 9 box #ab ( all relat$ ,t#e slips4 #fb ,l9e #ac--,9t]e/ f b#ab ,canadian s\rces ,5t] ! total am.t ( 9t]e/ y report$ 9 box #ac ( all relat$ ,t#e slips4 ,l9e #ad--,o!r 9come f ,canadian s\rces ,5t] ! total am.t ( o!r 9come y report$ 9 box #ad ( all relat$ ,t#e slips4 ,l9e #ae--,=eign 9come ,5t] ! total am.t ( gross =eign 9come y report$ 9 box #ae ( all relat$ ,t#e slips4 ,l9e #af--,=eign tax pd ,5t] ! total am.t ( =eign tax pd t y report$ 9 box #af ( all relat$ ,t#e slips4 ,y h 6report ? am.t 9 ,canadian curr5cy4 #fc ,l9e #ag--,royalties f c#ab ,canadian s\rces ,5t] ! total am.t ( royalties y report$ 9 box #ag ( all relat$ ,t#e slips4 ,l9e #ah--,capital ga9s divid5ds ,5t] ! total am.t ( capital ga9s divid5ds y report$ 9 box #ah ( all relat$ ,t#e slips4 ,l9e #ai--,a3ru$ 9come3 ,annuities ,5t] ! total am.t ( a3ru$ 9come & annu;y 9come y report$ 9 box #ai ( all relat$ ,t#e slips4 #fd ,l9e #bj--,am.t eligi# = d#ab res\rce all[.e deduc;n ,5t] ! total (! am.ts eligi# =a res\rce all[.e deduc;n t y report$ 9 box #bj ( all relat$ ,t#e slips4 ,l9e #ca--,total numb] ( ,t#e slips fil$ ,5t] ! total numb] ( ,t#e slips 7"! >e ?ree slips p] %eet7 y >e fil+ )! ,t#e ,summ>y4 ,d n 9clude 9 ? total any slips y m>k$ z 2+ void or t y left blank4 ,l9es #cb & #cc--,unclaim$ am.ts lat] pd \ ,we require special report+ :5 y h be5 hold+ an unclaim$ am.t1 & y f9,y id5tifi$ ! "r;l [n] & pd \ ! am.t4 ,a sep>ate 9=m,n return is requir$ 6report ^! am.ts4 ,= 9=m,n on h[ 6-plete ! ,t#e ,summ>y & ,t#e slips 6report unclaim$ #fe ,*apt] #e e#ab am.ts y lat] pd \1 see ,*apt] #i on page #ae4 ,l9e #cb--,unclaim$ am.ts3 ,divid5ds & 9t]e/ ,5t] ! total (! am.ts y id5tifi$ z unclaim$ divid5ds or unclaim$ 9t]e/ lat] pd \4 ,^! am.ts >e 9clud$ 9 box #aj or #ac (! ,t#e slips t y id5tifi$ z 8,unclaim$ divid5d a3.t0 or 8,unclaim$ 9t]e/ a3.t40 ,= m 9=m,n1 see ,*apt] #i on page #ae4 ,l9e #cc--,tax deduct$ f unclaim$ am.ts ,5t] ! total am.t ( tax deduct$ %[n on ! ,t#e slips y id5tifi$ z 8,unclaim$ divid5d a3.t0 or 8,unclaim$ 9t]e/ a3.t40 ,! am.t ( tax deduct$ is %[n on ! ,t#e slip1 directly 2l ! recipi5t's po/al code4 ,= m 9=m,n1 see ,*apt] #i on page #ae4 #ff ,l9es #da & #db--,p]son f f#ab :om we c get m 9=m,n ,5t] ! "n & teleph"o numb] (a p]son :o c answ] any "qs we may h ab ! ,t#e 9=m,n return4 ,c]tific,n ,sign & date ! 9=m,n return 9 ? >ea (! ,t#e ,summ>y4 ,4tribut+ ! ,t#e ,summ>y ,s5d ! -plet$ ,t#e ,summ>y1 al;g )! relat$ ,t#e slips 7& ,t#e ,seg;ts if requir$71 to3 ,ottawa ,te*nology ,c5tre ,p4,o4 ,box #ifcc1 ,/,n ;,t ,ottawa ,,on ,k#a;,g #f;,h#c -------------------------------------#ac ,^! m/ 2 s5t 2f ,m>* #a (! ye> af ! cal5d> ye> 6: ! ,t#e 9=m,n return relates4 #fg ,*apt] #e a#ac ,:5 a busi;s or activ;y 5ds1 y h 6s5d ! ,t#e ,summ>y &! relat$ ,t#e slips 7& ,t#e ,seg;t =ms if requir$7 no lat] ?an #cj "ds af ! date ! busi;s or activ;y 5d$4 ,y may want 6keep a "w+ copy (! ,t#e ,summ>y = yr records4 ,h[ 6-plete ! ,t#e ,seg;t ,if y >e fil+ yr ,t#e 9=m,n return on pap]1 c>e;lly r1d ! 9/ruc;ns 9 ,*apt] #c on page #f1 2f y -plete ! ,t#e ,seg;t4 ,we c process yr return m e6ici5tly if y foll[ ^! 9/ruc;ns4 ,if y >e fil+ yr return on magnetic m$ia1 y d n h 6use ! ,t#e ,seg;t4 ,use ! ,t#e ,seg;t if3 --y >e fil+ yr ,t#e 9=m,n return on pap]2 & --yr ,t#e 9=m,n return has m ?an #ajj %eets ( ,t#e slips 7#cjj slips74 #fh ,*apt] #e b#ac ,y %d file "o ,t#e ,seg;t = ea* bundle ( #ajj %eets ( ,t#e slips 7#cjj slips7 y -plete4 ,if1 = example1 y -plete #cge ,t#e slips1 prep>e "o ,t#e ,seg;t =! f/ #cjj slips1 & ano!r ,t#e ,seg;t =! rema9+ #ge slips4 ,! numb] ( ,t#e slips y record on ea* ,t#e ,seg;t %d bal.e )! total numb] ( slips y 9dicate on ! ,t#e ,summ>y4 ,! fil] id5tific,n numb] &! fil] "n y 5t] on ! ,t#e ,seg;t h 6mat* ! fil] id5tific,n numb] & fil] "n on ! ,t#e ,summ>y4 ,x is possi# t ! la/ "n or o!r "n 7e4g41 "n (! -pany or associ,n7 on ! f/ or la/ ,t#e slip 9 ! bundle w n fit 9 ! space provid$ on ! ,t#e ,seg;t4 ,if ? is ! case1 5t] z m* (! "n z w fit4 ,:5 y file ! 9=m,n return1 make sure y place ! ,t#e ,seg;t on top (! bundle ( ,t#e slips4 #fi c#ac #gj ,*apt] #f--,pay;ts 6non d#ac resid5ts ( ,canada ,y h 6file an ,,nr#d 9=m,n return 6report am.ts pd or cr$it$1 or am.ts we 3sid] 6be pd or cr$it$1 0resid5ts ( ,canada 6non resid5t p]sons4 ,y h 6d ? if ! total annual am.t y pd or cr$it$ is 4#ej or m1 or if y )held tax 7reg>d.s (! am.t y pd or cr$it$74 ,= m 9=m,n on h[ 6-plete ! ,,nr#d return1 see ! ,non ,resid5t ,)hold+ ,tax ,guide4 ,y h 6)hold 9come tax ( #be@3p 7or ! p]c5tage e/abli%$ "u a tax 3v5;n or agree;t7 on am.ts y pd or cr$it$ 6non resid5ts4 ,-plete ! remitt.e "p 7,"p #b7 ( ,=m ,,nr#gf1 ,non ,resid5t ,tax-- ,/ate;t ( ,a3.t1 & s5d x )! tax to3 ,9t]n,nal ,tax ,s]vices ,(fice ,canada ,cu/oms & ,rev5ue ,ag5cy #bbjd ,walkley ,road ,ottawa ,,on ,k#a;,a #a;,a#h #ga ,*apt] #f e#ac ,alt]natively1 y c make ! pay;t 6yr *>t]$ bank 0! fifte5? "d (! mon? af ! mon? 9 : ! tax 0 )held4 ,= m 9=m,n1 see ,9=m,n ,circul> #gf-ab1 ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,tr1ty ,c.tries 7& xs ,special ,rel1se71 & ,9=m,n ,circul> #gg-af1 ,non ,resid5t ,9come ,tax4 ,if1 z a resid5t ( ,canada :o pays or cr$its am.ts 6or =a non resid5t ( ,canada1 y d n )hold 7or y )hold b d n remit7 non resid5t tax1 y >e lia# =! am.t ( tax y %d h )held & remitt$1 plus a p5alty ( #aj@3p (! tax4 ,we *>ge 9t]e/1 -p.d$ daily at ! prescrib$ rate1 on ! total (! tax1 p5alties1 & \t/&+ 9t]e/4 ,= m 9=m,n ab h[ we det]m9e an 9dividual's resid;e = tax purposes1 see ,9t]pret,n ,bullet9 ,,it-#bba1 ,det]m9,n ( an ,9dividual's ,resid;e ,/atus1 & xs ,special ,rel1se4 #gb ,*apt] #g--,a3ru$ 9t]e/ f#ac ,3tracts acquir$ af #aihi ,y h 6prep>e ,t#e slips ea* ye> = all 9ve/;t 3tracts acquir$ af #aihi4 ,y h 6prep>e ^! slips annu,y ev5 if y did n pay ! 9t]e/4 ,:at is an 9ve/;t 3tract8 ,an 9ve/;t 3tract is any debt oblig,n o!r ?an ^? exclud$ 0! def9i;n ( .9ve/;t .3tract 9 subsec;n #ab7#aa74 ,= example1 a debt oblig,n t provides =! pay;t ( 9t]e/ at l1/ annu,y is n an 9ve/;t 3tract 2c x is exclud$ 0p>agraph 7i7 (! 9ve/;t 3tract def9i;n4 ,a -mon type ( 9ve/;t 3tract wd 2 a writt5 agree;t )a f9ancial 9/itu;n ": a sum ( m"oy is 9ve/$ = m ?an "o ye> &! a3ru$ 9t]e/ on ! funds 9ve/$ is only pd at matur;y 7:5 ! t]m (! 3tract expires74 ,on ! ,t#e slip1 5t] ! total ( all 9t]e/ a3ru$ 6ea* .anniv]s>y ."d4 #gc ,*apt] #g g#ac ,d n 9clude any 9t]e/ y previ\sly report$4 ,! anniv]s>y "d is3 --! "d t is "o ye> m9us a "d af ! "d ! 3tract 0 issu$ 7& e su3essive "o ye> 9t]val af t "d72 or --! "d ! 3tract 0 4pos$ (4 -------------------------------------#ad ,we 3sid] an 9ve/;t 3tract 6be 4pos$ ( :5 x is 3v]t$1 c.ell$1 sold1 or redeem$4 ,example ,an 9ve/;t 3tract 0 issu$ on ,octob] #bi1 #bjjb4 ,x is 4pos$ ( on ,april #g1 #bjjf1 & all ! 9t]e/ is pd !n4 ,y h 6prep>e & file a ,t#e slip ea* ye> 6report ! 9t]e/ t a3rues to3 --,octob] #bh1 #bjjc2 --,octob] #bh1 #bjjd2 --,octob] #bh1 #bjje2 & --,april #g1 #bjjf4 #gd ,3tracts acquir$ af a#ad ,novemb] #ab1 #aiha1 & 2f #aiij ,= 9ve/;t 3tracts 7o!r ?an ,canada ,sav+s ,bonds & debt oblig,ns 9 be>] =m7 acquir$ af ,novemb] #ab1 #aiha1 & 2f #aiij1 y h 6prep>e a ,t#e slip 6report ! 9t]e/ t a3rues 6e ?ird anniv]s>y (! 9ve/;t 3tract4 ,d n 9clude 9t]e/ y previ\sly report$4 ,! ?ird anniv]s>y is ! ?ird ,decemb] #ca af ! 5d (! ye> 9 : ! 3tract 0 orig9,y issu$1 & ea* ?ird ,decemb] #ca af t4 ,if a 3tract is 4pos$ ( 2f xs ?ird anniv]s>y date1 or 2t ?ird anniv]s>y dates1 y h 6prep>e a ,t#e slip 6report ! 9t]e/ e>n$ f ! date x 0 acquir$1 or xs previ\s ?ird anniv]s>y1 6! date ( 4posal4 ,! f/ ?ree ye> anniv]s>y = 9ve/;t 3tracts acquir$ 2f #aihb 2gan on ,decemb] #ca1 #aihh4 #ge ,3tracts acquir$ 2f b#ad ,novemb] #ac1 #aiha ,9ve/;t 3tracts acquir$ .2f ,novemb] #ac1 #aiha1 >e exempt f ! ?ree ye> report+ require;t if !y meet all ! 3di;ns 9 =m] subsec;n #ab7#aj74 ,h["e1 3tracts t ! recipi5t c c.el subject 6a p5alty on pay\t >e n exempt4 ,9t]e/ adju/;ts & p5alties ,"s"ts an 9dividual may )draw funds f an 9ve/;t 3tract af rcvg ,t#e slips =a numb] ( ye>s4 ,)draw+ funds c (t5 m1n an e>ly redemp;n p5alty1 : l[]s ! 9t]e/ rate y previ\sly calculat$ on ! 9ve/;t 3tract4 ,z a result1 ! actual 9t]e/ y pay 6! recipi5t is less ?an ! total (! a3ru$ 9t]e/ reflect$ on ! ,t#e slips y issu$ 6! recipi5t 9 previ\s ye>s4 ,9 s* cases1 d n issue a negative ,t#e slip or am5d ! slips = previ\s ye>s4 ,"u subsec;n #bj7#ba71 ! recipi5t is 5titl$ 6deduct1 9 ! ye> 9 : ! 9ve/;t 0 #gf ,*apt] #g c#ad 4pos$ (1 ! excess 9t]e/ previ\sly 9clud$ 9 9come4 ,9dex$ debt oblig,ns issu$ af ,octob] #af1 #aiia ,an 9dex$ debt oblig,n is a debt oblig,n ) t]ms or 3di;ns t provide = an adju/;t 7det]m9$ 0a *ange 9 ! buy+ p[] ( m"oy7 6! am.t [+ "u ! oblig,n =a p]iod dur+ : x 0 \t/&+4 ,we tr1t z 9t]e/ any 9cr1se or decr1se 9 ! am.t [+ "u an 9dex$ debt oblig,n relat+ 6a *ange 9 ! buy+ p[] ( m"oy4 ,if ! buy+ p[] ( m"oy decr1ses1 y h 6tr1t z 9t]e/ any a4i;nal am.t ! hold] (! oblig,n rcvd or 0 5titl$ 6rcv 9 ! ye>4 ,if ! buy+ p[] ( m"oy 9cr1ses1 tr1t ! decr1se 9 ! am.t [+ "u an 9dex$ debt oblig,n z 9t]e/ ! debtor rcvd or 0 5titl$ 6rcv 9 ! ye>4 ,9 ? situ,n1 ! hold] (! oblig,n c deduct ! am.t pd 6! debtor4 #gg d#ad #gh ,*apt] #h--,bl5d$ pay;ts & e#ad deem$ divid5ds ,bl5d$ pay;ts ,a .bl5d$ .pay;t is an am.t made up "ply ( capital & "ply ( 9t]e/ or "s o!r type ( 9come4 ,y may n 2 a# 6easily id5tify ! 9t]e/ & capital "ps4 ,tr1t z 9t]e/ on a debt oblig,n ! "p t c 2 r1sonably 3sid]$ 6be 9t]e/4 ,report ? am.t 9 ! same way y wd report any o!r 9t]e/4 ,we .d .n 3sid] a pay;t 6be a bl5d$ pay;t if3 --! 9t]e/ or 9come ele;t is def9itely "kn2 --! am.t is rcvd ei z an annu;y pay;t1 or 9 satisfac;n (! recipi5t's "rs "u an annu;y 3tract2 or --! pay;t is f c]ta9 oblig,ns issu$ at a 4c.t4 #gi ,*apt] #h f#ad ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#bfe1 ,pay;ts ( ,9come & ,capital ,-b9$4 ,deem$ divid5ds ,sec;n #hd--,deem$ divid5ds ,9 "s situ,ns1 we 3sid] t an am.t pd 0a corpor,n resid5t 9 ,canada & rcvd 0a %>ehold] is a divid5d4 ,9 g5]al t]ms1 ! situ,ns 9clude ! foll[+3 a7 ! pd up capital (! corpor,n 9cr1ses o!r ?an 0m1ns (a /ock divid5d )\t a correspond+ 9cr1se 9 net assets or decr1se 9 net liabilities2 b7 prop]ty is 4tribut$ 6%>ehold]s :5 a corpor,n's busi;s is w.d up1 4cont9u$1 or reorganiz$2 #hj ,*apt] #h #ae c7 any (! -pany's [n %>es >e redeem$1 acquir$1 or c.ell$1 o!r ?an 0an ord9>y pur*ase 9 ! op5 m>ket2 or d7 ! pd up capital = any class ( %>es ( capital /ock is reduc$4 ,g5],y1 y calculate ! deem$ divid5d = ea* (! situ,ns describ$ abv z foll[s3 --,= situ,n a71 9clude ! 9cr1se 9 pd up capital (! %>es 9 t class4 ,h["e1 subtract any 9cr1se 9 ! value ( net assets 7or decr1se 9 ! value ( net liabilities71 or any decr1se 9 ! pd up capital (! %>es ( any o!r class4 --,= situ,n b71 9clude ! full am.t or value (! funds or prop]ty 4tribut$4 ,h["e1 subtract any reduc;n 9 ! pd up capital =! class ( %>es = : ! 4tribu;n 0 made4 --,= situ,n c71 9clude ! full am.t pd4 ,h["e1 deduct ! pd up capital =! %>es t 7 redeem$1 acquir$1 or c.ell$4 #ha ,*apt] #h a#ae --,= situ,n d71 9clude ! am.t pd .m9us any decr1se 9 pd up capital4 ,= m 9=m,n on deem$ divid5ds1 3tact yr tax s]vices (fice4 ,subsec;n #ae7#c7---,deem$ divid5ds ,"u c]ta9 circum/.es1 we may 3sid] ! 9t]e/ or divid5ds pd 0a corpor,n resid5t 9 ,canada on an 9come bond or 9come deb5ture 6be divid5ds4 ,report ^! deem$ divid5ds 9 boxes #aj & #aa (! ,t#e slip1 if a taxa# ,canadian corpor,n pays !m 6an 9dividual4 ,report !m 9 box #aj only if !y >e pd 6a corpor,n4 ,report am.ts we d n 3sid] 6be divid5ds z 9t]e/ 9come 9 box #ac or #ad4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#eb1 ,9come ,bonds & ,9come ,deb5tures4 #hb ,*apt] #i--,unclaim$ b#ae am.ts3 ,divid5ds or 9t]e/ ,remitt.es ,we use ! t]m .unclaim$ .divid5ds or .unclaim$ .9t]e/ 6ref] 6divid5ds or 9t]e/ y rcv 9 a ye> = ano!r p]son 7! b5eficial [n]7 :o rema9s un"kn at ! 5d (! next ye>4 ,if y rcvd any ( ^! unclaim$ am.ts1 y h 6deduct a specifi$ p]c5tage 7see ! foll[+ ta#7 z tax paya# 0t b5eficial [n]4 ,s5d ! tax y )hold al;g )a /ate;t %[+ ! p]iod cov]$1 ! gross 9come am.t1 &! am.t ( tax y deduct$ 6yr tax c5tre1 no lat] ?an #fj "ds af ! 5d (! next ye> 7due date74 ,s5d ! pay;t & /ate;t sep>ately f any ,t#e 9=m,n returns y >e fil+4 ,type ( unclaim$ am.t3 ,divid5d ,p]c5tage 6be )held & remitt$3 #cc.cccc@3p ,remitt+ me?od3 ,/ate;t #hc ,*apt] #i c#ae ,type ( unclaim$ am.t3 ,9t]e/ ,p]c5tage 6be )held & remitt$3 #ej@3p ,remitt+ me?od3 ,/ate;t ,we *>ge 9t]e/1 -p.d$ daily at ! prescrib$ rate1 on am.ts y deduct b d n s5d u 2f ! due date4 ,we w *>ge 9t]e/ f ! date ! remitt.e is due 6! actual date y remit ! am.ts y deduct$4 ,bo? ! 9t]e/ *>ges &! tax y deduct >e paya# 6! ,rcvr ,g5]al4 ,a p5alty applies if y d n remit tax )held4 ,! p5alty is #aj@3p (! am.t y )held b did n remit4 ,if we h assess$ ? p5alty1 & !n =a second "t 9 ! same cal5d> ye> y d n remit tax "k+ly or "u circum/.es am.t+ 6gross neglig;e1 y cd 2 subject 6a p5alty ( #bj@3p (! am.t y )held b did n remit4 #hd ,*apt] #i d#ae ,note ,y d n h 6)hold & remit tax = unclaim$ am.ts y 9clud$ 9 yr 9come =! curr5t or any previ\s ye>1 or on : y )held & remitt$ tax 9 a previ\s ye>4 ,report+ require;ts ,y h 6foll[ special proc$ures 6report unclaim$ am.ts y held & lat] pd \ 6! "r;l [n]4 ,an [n]1 :o is a resid5t ( ,canada1 m/ report ! gross am.t ( divid5ds or 9t]e/ =! ye> dur+ : y orig9,y rcvd ! am.t4 ,y h 6prep>e a sep>ate ,t#e slip & ,t#e ,summ>y /at+ ! am.t y rcvd =! recipi5t1 ! ye> 9 : y rcvd ! am.t1 &! am.t ( tax y remitt$ on x4 ,if y pay unclaim$ am.ts y rcvd 9 di6]5t cal5d> ye>s 6! same claimant 9 ! same ye>1 make sure y prep>e sep>ate ,t#e slips & ,t#e ,summ>y =ms = ea* cal5d> ye> 9 : y actu,y rcvd ! am.ts4 ,! cal5d> ye> on ea* ,t#e slip y #he ,*apt] #i e#ae issue m/ 2 ! cal5d> ye> 9 : y rcvd ! am.t1 .n ! ye> y pd x 6xs "r;l [n]4 ,prep>e a ,t#e slip =! previ\sly unclaim$ am.t 9 all cases1 reg>d.s (! am.t ( 9come4 ,:5 -plet+ ! ,t#e slip1 5t] ! ye> y made ! pay;t &! am.t ( tax y deduct$ 9 ! space directly abv ! divid5ds f taxa# ,canadian corpor,ns 7abv boxes #aa & #ab74 ,id5tify ! ,t#e slip )! ^ws 8,unclaim$ divid5d a3.t0 or 8,unclaim$ 9t]e/ a3.t0 directly 2l ! >ea = yr "n & a4ress4 ,9 a4i;n1 5t] ! "n (! p]son pay+ ! am.t1 if di6]5t f t (! fil]1 directly 2l ? descrip;n4 ,see ! examples ( ,t#e slips on page #ai4 -------------------------------------#af ,a sep>ate ,t#e ,summ>y has 6a3ompany ^! ,t#e slips4 ,id5tify ! ,t#e ,summ>y 05t]+ ei 8,unclaim$ divid5d a3.t0 or 8,unclaim$ 9t]e/ a3.t0 on ! second l9e provid$ =! "n & a4ress (! fil] or nom9ee4 #hf ,*apt] #i a#af ,6calculate ! f$]al divid5d tax cr$it on unclaim$ divid5ds lat] pd \1 use ! rate 9 e6ect =! cal5d> ye> 9 : y rcvd ! divid5ds4 ,note ,= #aihh & lat] ye> divid5ds1 ! taxa# am.t ( divid5ds is #be@3p m ?an ! am.t pd4 ,! f$]al divid5d tax cr$it t applies 6^! divid5ds is #ac.cccc@3p (! taxa# am.t4 ,= m 9=m,n1 see ,9=m,n ,circul> #ga-i1 ,unclaim$ ,divid5ds4 ,if unclaim$ 9t]e/ or divid5ds rcvd 9 #aihg or previ\s ye>s >e eligi# =! 9t]e/ & divid5d 9come deduc;n1 9dicate ? on ! ,t#e slip4 ,example ,ov] a p]iod ( s"eal ye>s1 ,ag5ts ,9c4 7,ag5ts7 rcvd divid5d pay;ts f ,,xyz ,-pany ,limit$ 7,,xyz71 a taxa# ,canadian corpor,n4 ,"s (! #hg ,*apt] #i b#af divid5ds 7 on %>es held 0,ag5ts = an unid5tifi$ %>ehold]4 ,! dates & am.ts appe> 9 columns ;,a & ;,b (! ta# on ? page4 ,^! am.ts repres5t unclaim$ divid5ds4 ,!y rema9$ unclaim$ on ,april #cj1 ,ag5ts' next fiscal ye> 5d4 ,2f ! due date 7no lat] ?an #fj "ds af ! ye> 5d foll[+ ! ye> 9 : ! am.ts >e rcvd71 ,ag5ts deduct$ #cc.cccc@3p (! divid5d am.t 7z %[n 9 column ;,d7 & s5t x 6u4 ,on ,june #g1 #bjjc1 ,mr4 ,alb]t ,*ang advis$ ,ag5ts t he _h 9h]it$ "s /ock 9 ,,xyz & 0 expect+ divid5ds totall+ 4#c1jjj4 ,ag5ts pd ,mr4 ,*ang 4#b1ffg 7z %[n 9 column ;,e71 ! am.t rema9+ af ! unclaim$ divid5d tax 0 remitt$4 ,!y gave hm sep>ate ,t#e slips = #bjja & #bjjb %[+ ! actual am.ts 9 column ;,b4 ,! ,t#e = #bjjc w 2 issu$ 2f #hh ,*apt] #i c#af ,m>* #a1 #bjjd4 ,! 4#ccc.cc tax remitt$ is availa# z a cr$it 6,mr4 ,*ang =! #bjjc tax ye> :5 he files 8 9come tax & b5efit return4 7,a7 ,date divid5d rcvd 0,ag5ts3 ,m>* #f1 #bjja 7,b7 ,divid5d am.t3 4#a1jjj 7,c7 ,d1dl9e = remitt+ tax on unclaim$ am.t3 ,june #bi1 #bjjb 7,d7 ,am.t ( tax remitt$ 0,ag5ts3 4#ccc 7,e7 ,availa# = ,mr4 ,*ang3 4#ffg 7,a7 ,date divid5d rcvd 0,ag5ts3 ,april #bh1 #bjjb 7,b7 ,divid5d am.t3 4#a1jjj 7,c7 ,d1dl9e = remitt+ tax on unclaim$ am.t3 ,june #bi1 #bjjc 99 7,d7 ,am.t ( tax remitt$ 0,ag5ts3 ,n/,a 7,e7 ,availa# = ,mr4 ,*ang3 4#a1jjj 99 99 ,! [n] (! divid5d am.ts 0 id5tifi$ on ,june #g1 #bjjc4 #hi ,*apt] #i d#af 7,a7 ,date divid5d rcvd 0,ag5ts3 ,may #bg1 #bjjc 7,b7 ,divid5d am.t3 4#a1jjj 7,c7 ,d1dl9e = remitt+ tax on unclaim$ am.t3 ,n/,a 99 7,d7 ,am.t ( tax remitt$ 0,ag5ts3 ,n/,a 7,e7 ,availa# = ,mr4 ,*ang3 4#a1jjj 99 7,a7 ,date divid5d rcvd 0,ag5ts3 ,totals 7,b7 ,divid5d am.t3 4#c1jjj 7,c7 ,d1dl9e = remitt+ tax on unclaim$ am.t3 -- 7,d7 ,am.t ( tax remitt$ 0,ag5ts3 4#ccc 7,e7 ,availa# = ,mr4 ,*ang3 4#b1ffg -------------------------------------#ag ,unclaim$ divid5ds lat] pd \-- ,complete ! ,t#e slip =! #bjja divid5ds z foll[s3 #ij ,*apt] #i a#ag ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e 7#jb7 ,t#e--,/ate;t ( ,9ve/;t ,9come ,ye> #bjja ,pd 6claimant 9 #bjjc 9come tax deduct$ #ccc.cc ,divid5ds f ,canadian corpor,ns 7#aj7 ,actual am.t ( divid5ds 4#a1jjj.jj 7#aa7 ,taxa# am.t ( divid5ds 4#a1bej.jj 7#ab7 ,f$]al divid5d tax cr$it 4#aff.fg 7#ac7 ,9t]e/ f ,canadian s\rces 4#---- 7#ah7 ,capital ga9s divid5ds 4#---- 7#ba7 ,report code #j 7#bb7 ,recipi5t id5tific,n numb] #abc #def #ghi 7#bc7 ,recipi5t type #a #ia ,*apt] #i b#ag ,o!r 9=m,n 7see ! back7 ,box ---- ,am.t 4#---- ,recipi5t's "n 7la/ "n f/7 & a4ress ,*ang1 ,alb]t #acfe ,woodridge ,ave4 ,\rt[n ,,mb ,m#a;,b ,w#c;,w ,pay]'s "n & a4ress ,ag5ts ,9c4 #ie ,ma9 ,/reet ,anyt[n ,,sk ,k#a;,g #g;,g#g ,unclaim$ ,divid5d ,a3.t ,,xyz ,-pany ,limit$ ,curr5cy & id5tific,n codes 7#bg7 ,=eign curr5cy 4#---- 7#bh7 ,transit ---- 7#bi7 ,recipi5t a3.t ---- ,return ) ,t#e ,summ>y ,unclaim$ divid5ds lat] pd \-- ,complete ! ,t#e slip =! #bjjb divid5ds z foll[s3 #ib ,*apt] #i c#ag ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e 7#jb7 ,t#e--,/ate;t ( ,9ve/;t ,9come ,ye> #bjjb ,pd 6claimant 9 #bjjc no 9come tax deduct$ ,divid5ds f ,canadian corpor,ns 7#aj7 ,actual am.t ( divid5ds 4#a1jjj.jj 7#aa7 ,taxa# am.t ( divid5ds 4#a1bej.jj 7#ab7 ,f$]al divid5d tax cr$it 4#aff.fg 7#ac7 ,9t]e/ f ,canadian s\rces 4#---- 7#ah7 ,capital ga9s divid5ds 4#---- 7#ba7 ,report code #j 7#bb7 ,recipi5t id5tific,n numb] #abc #def #ghi 7#bc7 ,recipi5t type #a #ic ,*apt] #i d#ag ,o!r 9=m,n 7see ! back7 ,box ---- ,am.t 4#---- ,recipi5t's "n 7la/ "n f/7 & a4ress ,*ang1 ,alb]t #acfe ,woodridge ,ave4 ,\rt[n ,,mb ,m#a;,b ,w#c;,w ,pay]'s "n & a4ress ,ag5ts ,9c4 #ie ,ma9 ,/reet ,anyt[n ,,sk ,k#a;,g #g;,g#g ,unclaim$ ,divid5d ,a3.t ,,xyz ,-pany ,limit$ ,curr5cy & id5tific,n codes 7#bg7 ,=eign curr5cy 4#---- 7#bh7 ,transit ---- 7#bi7 ,recipi5t a3.t ---- ,return ) ,t#e ,summ>y #id ,app5dix ;,a--,ref];es #ah ,! foll[+ public,ns relate 6topics 9 ? guide & >e availa# f any tax s]vices (fice or tax c5tre4 ,y c al ord] _m ( \r public,ns f \r ,web site at _+www.ccra.gc.ca/orderforms_: or 0call+ #a-hjj-iei-bbba4 ,guides ,t#djac ,t#c ,tru/ ,guide ,t#djca ,-put] ,specific,ns = ,data ,fil$ on ,magnetic ,m$ia--,t#e1 ,t#ejjh1 ,t#d;,,rsp1 ,t#d;,,rif1 ,,nr#d1 & ,t#c 7availa# 9 electronic =mat only7 ,t#djfa ,non ,resid5t ,)hold+ ,tax ,guide ,t#djia ,t#ejjh ,guide--,return ( ,securities ,transac;ns #ie ,9=m,n circul>s a#ah #ga-i ,unclaim$ ,divid5ds #gf-ab ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,tr1ty ,c.tries 7& xs ,special ,rel1se7 #gg-af ,non ,resid5t ,9come ,tax #hb-b ,social ,9sur.e ,numb] ,legisl,n ,t ,relates 6! ,prep>,n ( ,9=m,n ,slips #ib-b ,guidel9es =! ,c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties #ig-b ,cu/omiz$ ,=ms ,9t]pret,n bullet9s ,,it-#eb ,9come ,bonds & ,9come ,deb5tures ,,it-#ff ,capital ,divid5ds ,,it-#fg ,taxa# ,divid5ds ,f ,corpor,ns ,resid5t 9 ,canada ,,it-#hh ,/ock ,divid5ds ,,it-#adi ,w9d+ up ,divid5d #if ,app5dix ;,a b#ah ,,it-#bba ,det]m9,n ( an ,9dividual's ,resid;e ,/atus 7& xs ,special ,rel1se7 ,,it-#bfe ,pay;ts ( ,9come & ,capital ,-b9$ ,,it-#cif ,9t]e/ ,9come ,,it-#ddh ,4posi;ns--,*anges 9 ,t]ms ( ,securities 7& xs ,special ,rel1se7 ,,it-#ejg ,small ,busi;s ,develop;t ,bonds & ,small ,busi;s ,bonds ,,it-#eca ,eligi# ,fun]al ,>range;ts #ig #ih ,app5dix ;,b--,=ms #ai ,t#e slip ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e 7#jb7 ,t#e--,/ate;t ( ,9ve/;t ,9come ,ye> ---- ,divid5ds f ,canadian corpor,ns 7#aj7 ,actual am.t ( divid5ds 4#---- 7#aa7 ,taxa# am.t ( divid5ds 4#---- 7#ab7 ,f$]al divid5d tax cr$it 4#---- 7#ac7 ,9t]e/ f ,canadian s\rces 4#---- 7#ah7 ,capital ga9s divid5ds 4#---- 7#ba7 ,report code ---- 7#bb7 ,recipi5t id5tific,n numb] ---- 7#bc7 ,recipi5t type ---- ,o!r 9=m,n 7see ! back7 ,box ---- ,am.t 4#---- #ii ,app5dix ;,b a#ai ,recipi5t's "n 7la/ "n f/7 & a4ress ---- ,pay]'s "n & a4ress ---- ,curr5cy & id5tific,n codes 7#bg7 ,=eign curr5cy 4#---- 7#bh7 ,transit ---- 7#bi7 ,recipi5t a3.t ---- ,return ) ,t#e ,summ>y -------------------------------------#bj ,t#e ,summ>y ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e ,summ>y 7#jb7 ,return ,( ,9ve/;t ,9come ,see 9=m,n on ! back4 ,-plete ? =m us+ ! 9/ruc;ns 9 ! ,t#e ,guide--,return ( ,9ve/;t ,9come4 ,9=m,n return =! ye> 5d$ ,decemb] #ca1 7,ye>7 ---- ,fil] id5tific,n numb] ---- #ajj ,app5dix ;,b a#bj ,if ? is an .am5d$ ,t#e ,summ>y1 5t] 8;,x0 "h4 ---- ,if ? is an .a4i;nal ,t#e ,summ>y1 5t] 8;,x0 "h4 ---- ,d n use ? >ea ---- ,"n ( fil] or nom9ee1 & a4ress ( bran* or (fice fil+ ? =m4 ,"n ---- ,a4ress ---- ,c;y ---- ,prov9ce ---- ,po/al code ---- ,busi;s numb] 7f ,=m ,,pd#g;,a or ,t#b return7 ---- ,h y fil$ a ,t#e 9=m,n return 2f8 ,yes ---- or ,no ---- ,9dicate yr language ( *oice = correspond;e ,5gli% ---- or ,fr5* ---- ,is ? =m prepr9t$ ) an 9correct a4ress8 ,if s1 -plete ? >ea4 ,a4ress ---- ,c;y ---- ,prov9ce ---- ,po/al code ---- #aja ,t#e slip totals b#bj ,d n 9clude am.ts = : a ,t#e slip has n be5 issu$4 7#aj7 ,actual am.t ( divid5ds 4#---- 7#aa7 ,taxa# am.t ( divid5ds 4#---- 7#ab7 ,f$]al divid5d tax cr$it 4#---- 7#ac7 ,9t]e/ f ,canadian s\rces 4#---- 7#ad7 ,o!r 9come f ,canadian s\rces 4#---- 7#ae7 ,=eign 9come 4#---- 7#af7 ,=eign tax pd 4#---- 7#ag7 ,royalties f ,canadian s\rces 4#---- 7#ah7 ,capital ga9s divid5ds 4#---- 7#ai7 ,a3ru$ 9come3 ,annuities 4#---- 7#bj7 ,am.t eligi# = res\rce all[.e deduc;n 4#---- 7#cb7 ,unclaim$ am.ts--,divid5ds & 9t]e/ 4#---- 7#cc7 ,tax deduct$ f unclaim$ am.ts 4#---- 7#ca7 ,total numb] ( ,t#e slips fil$ 4#---- #ajb ,app5dix ;,b c#bj ,d n use ? >ea ---- 7#ej7 ---- 7#ea7 ---- 7#eb7 ---- ,p]son 63tact ab ? 9=m,n return 7#da7 ,"n ---- 7#db7 ,teleph"o numb] 79clud+ >ea code7 ---- ,c]tific,n ,i c]tify t ! 9=m,n giv5 on ? ,t#e ,summ>y =m & relat$ ,t#e slips is1 6! be/ ( my k1 correct & -plete4 ,au?oriz$ p]son's signature ---- ,posi;n or (fice ---- ,date ---- #ajc ,t#e ,seg;t #ba ,canada ,cu/oms & ,rev5ue ,ag5cy ,t#e ,seg;t 7#jb7 ,t#e ,seg;t ,if y file yr 9=m,n return on magnetic m$ia1 y d n h 6file ? =m4 ,? =m w help y bal.e ! am.ts on yr ,t#e slips )! totals ( yr ,t#e ,summ>y =m4 ,:5 & h[ 6use ? =m ,if yr ,t#e 9=m,n return 3ta9s m ?an #ajj ,t#e %eets 7#cjj ,t#e slips71 divide !m 96bundles ( #ajj %eets or #cjj slips4 ,atta* a ,t#e ,seg;t =m 6! top ( ea* bundle4 ,-plete all >1s 2l & keep a copy = yr files4 #ajd ,app5dix ;,b a#ba ,! total am.ts = ea* box on all ! ,t#e ,seg;t =ms m/ agree )! correspond+ totals on ! ,t#e ,summ>y =m4 ,if y ne$ m 9=m,n or =ms1 pl1se 3tact yr tax s]vices (fice or tax c5tre4 ,-plete ! foll[+ >1s4 ,fil] id5tific,n numb] ---- ,fil]'s "n 7z %[n on ! ,t#e ,summ>y7 ---- ,numb] ( ,t#e slips 9 ? bundle ---- ,t#e ,seg;t numb] 7/>t+ at #a7 ---- ,total numb] ( ,t#e ,seg;ts 9 ? return ---- ,la/ "n on ! f/ ,t#e 9 ? bundle ---- ,la/ "n on ! la/ ,t#e 9 ? bundle ---- ,totals (! am.ts report$ on ! atta*$ ,t#e slips 7#aj7 ,actual am.t ( divid5ds 4#---- 7#aa7 ,taxa# am.t ( divid5ds 4#---- #aje ,app5dix ;,b b#ba 7#ab7 ,f$]al divid5d tax cr$it 4#---- 7#ac7 ,9t]e/ f ,canadian s\rces 4#---- 7#ad7 ,o!r 9come f ,canadian s\rces 4#---- 7#ae7 ,=eign 9come 4#---- 7#af7 ,=eign tax pd 4#---- 7#ag7 ,royalties f ,canadian s\rces 4#---- 7#ah7 ,capital ga9s divid5ds 4#---- 7#ai7 ,a3ru$ 9come3 ,annuities 4#---- 7#bj7 ,am.t eligi# = res\rce all[.e deduc;n 4#---- #ajf ,app5dix ;,c--,prov9cial & #bb t]ritorial codes ,pl1se use ! foll[+ a2revi,ns :5 y 5t] ! prov9ce or t]ritory on ! ,t#e slip & ,t#e ,summ>y4 ,newf.dl& & ,labrador ,,nl ,pr9ce ,$w>d ,isl& ,,pe ,nova ,scotia ,,ns ,new ,brunswick ,,nb ,quebec ,,qc ,ont>io ,,on ,manitoba ,,mb ,saskat*ewan ,,sk ,alb]ta ;,,ab ,briti% ,columbia ,,bc ,nunavut ,,nu ,nor?we/ ,t]ritories ,,nt ,yukon ,,yt #ajg a#bb #ajh ,app5dix ;,d--,9come ,tax b#bb ,act ref];es ,y may f9d ! foll[+ ref];es =! foll[+ topics help;l :5 us+ ? guide4 ,ref];es >e 6! ,9come ,tax ,act1 except ": prec$$ 0! lrs 8,reg410 9 : case ! ref];e is 6! ,9come ,tax ,regul,ns4 ,page ,a3ru$ 9t]e/ 7,9come ,tax ,act ref];e7 #ab7#d71 7#i71 7#aa71 #bj7#ad71 7#ba71 ,reg4 #bja7#d7 "" #ac ,bl5d$ pay;ts 7,9come ,tax ,act ref];e7 #af7#a71 7#b71 7#c71 7#d71 7#e7 """"""""""""""""""""""" #ad ,capital ga9s divid5ds 7,9come ,tax ,act ref];e7 #acj7#b71 #acj.a7#d71 #aca7#a7 """""""""""""" #i #aji ,app5dix ;,d c#bb ,deem$ divid5ds 7,9come ,tax ,act ref];e7 #hd1 #ae7#c7 """""""" #ad1 #ae ,4tribu;n ( taxpay]s' por;ns ( returns 7,9come ,tax ,act ref];e7 ,reg4 #bji7#a71 7#b7 """""" #d ,divid5ds f ,canadian corpor,ns 7,9come ,tax ,act ref];e7 #hb7#a71 #acj.a7#b71 #acg7#d.a7 #g1 #h ,due date 7,9come ,tax ,act ref];e7 ,reg4 #bje7#a71 7#b7 """""" #d ,electronic fil+ 7,9come ,tax ,act ref];e7 ,reg4 #bje.a """"""""" #e ,eligi# fun]al >range;ts 7,,efa7 7,9come ,tax ,act ref];e7 #adh.a7#a71 7#b71 7#c71 #ab7#a77z4#d71 ,reg4 #bja7#a7 #h1 #i ,failure 6make or file an 9=m,n return 7,9come ,tax ,act ref];e7 #bch7#a7 """""""""""""""""" #d #aaj ,app5dix ;,d d#bb ,failure 6provide a social 9sur.e numb] 7,9come ,tax ,act ref];e7 #afb7#e71 7#f7 """""""""""""""""""" #d ,failure 6remit am.t )held 7,9come ,tax ,act ref];e7 #bbg7#i7 """"""""""""""""""""""""" #ae ,f$]al divid5d tax cr$it 7,9come ,tax ,act ref];e7 #aba """""""""""" #h ,=eign sp9 (fs 7,9come ,tax ,act ref];e7 #hf.a """"""""""""""""""""" #i ,9dex$ debt oblig,ns 7,9come ,tax ,act ref];e7 #bdh7#a7 """""""""""" #ad ,9t]e/ f ,canadian s\rces 7,9come ,tax ,act ref];e7 #acj.a7#b71 #acg7#d.a71 ,reg4 #bja7#a7 """"""" #ab ,9ve/;t 3tracts 7,9come ,tax ,act ref];e7 #ab7#d71 7#aa71 ,reg4 #bja7#d7 """""""""""""""" #g1 #ac1 #ad ,late fil+ p5alty 7,9come ,tax ,act ref];e7 #afb7#g7 """"""""""""" #d #aaa ,app5dix ;,d e#bb ,pay;ts 6non resid5ts 7,9come ,tax ,act ref];e7 ,reg4 #bjb7#a7 """"""""""""""""""""""""" #ac ,require;ts = 9=m,n return prep>,n 7,9come ,tax ,act ref];e7 #bba7#a71 ,reg4 #bja """""" #f ,royalties f ,canadian s\rces 7,9come ,tax ,act ref];e7 ,reg4 #bja7#a77c7 """"""""""""""""""""""" #i ,unclaim$ 9t]e/ & divid5ds 7,9come ,tax ,act ref];e7 #aec7#d7 """"""""""""""""""""""""" #ae #aab ,a4resses ( tax c5tres #bc ,fil]s s]v$ 0a tax s]vices (fice on ! left side (! foll[+ li/ %d d1l )! correspond+ tax c5tre or (fice on ! "r4 ,transcrib]'s note3 7,! (fice w 2 foll[$ 0! tax c5tre47 ,/4 ,john's ,tax ,c5tre #bij ,empire ,av5ue ,/4 ,john's ,,nl ,a#a;,b #c;,z#a ,ba?ur/1 ,halifax1 ,k+/on1 ,moncton1 ,newf.dl& & ,labrador1 ,pet]bor\<1 ,sa9t ,john1 ,/4 ,ca?>9es1 & ,sydney ,jonqui@ere ,tax ,c5tre #bbea ,ren@e ,l@evesque ,b\lev>d ,jonqui@ere ,,qc ,g#g;,s #e;,j#a ,*ic\timi1 ,mont@er@egie-,rive-,sud1 ,\ta\ais1 ,qu@ebec1 ,rim\ski1 & ,trois-,rivi@eres #aac ,a4resses ( tax c5tres a#bc ,%aw9igan ,sud ,tax ,c5tre #dfie--,twelf? ,av5ue ,%aw9igan ,sud ,,qc ,g#i;,n #g;,s#f ,laval1 ,montr@eal1 ,ottawa1 ,r\yn- ,nor&a1 ,%]brooke1 & ,sudbury 7,nor?ea/]n ,ont>io 99 only7 99 ,nor?ea/]n ,ont>io 9cludes all >1s \tside ,sudbury/,nickel ,belt 7see 2l7 t >e s]v$ 0! ,sudbury ,tax ,s]vices ,(fice4 ,summ]side ,tax ,c5tre #bge ,pope ,road ,summ]side ,,pe ,c#a;,n #f;,a#b ,belleville1 ,*>lottet[n1 ,hamilton1 & ,kit*5]/,wat]loo ,sudbury ,tax ,s]vices ,(fice #ajej ,notre ,dame ,av5ue ,sudbury ,,on ,p#c;,a #e;,c#a ,sudbury 7,sudbury/,nickel ,belt 9999 only71 ,toronto ,c5tre1 ,toronto ,ea/1 ,toronto ,nor?1 & ,toronto ,we/ #aad ,a4resses ( tax c5tres b#bc 9999 ,! ,sudbury/,nickel ,belt >ea 9cludes all po/al codes 2g9n+ ) ,p#c;,a1 ,p#c;,b1 ,p#c;,c1 ,p#c;,e1 ,p#c;,g1 ,p#c;,l1 ,p#c;,n1 ,p#c;,p1 & ,p#c;,y1 z well z po/al codes 2g9n+ ) ,p#j;,m & 5d+ ) #a;,a#j1 #a;,b#j1 #a;,c#j1 #a;,e#j1 #a;,h#j1 #a;,j#j1 #a;,k#j1 #a;,l#j1 #a;,m#j1 #a;,n#j1 #a;,p#j1 #a;,r#j1 #a;,s#j1 #a;,t#j1 #a;,v#j1 #a;,w#j1 #a;,y#j1 #b;,c#j1 #b;,e#j1 #b;,m#j1 #b;,r#j1 #b;,s#j1 #b;,x#j1 #b;,y#j1 #c;,a#j1 #c;,b#j1 #c;,c#j1 #c;,e#j1 & #c;,h#j4 ,w9nipeg ,tax ,c5tre #ff ,/apon ,road ,w9nipeg ,,mb ,r#c;,c #c;,m#b ,calg>y1 ,$monton1 ,le?bridge1 ,london1 ,r$ ,de]1 ,saskatoon1 ,?"u ,bay1 ,w9dsor1 & ,w9nipeg #aae ,a4resses ( tax c5tres c#bc ,surrey ,tax ,c5tre #igee ,k+ ,george ,hi4 ,if y h any -;ts or su7es;ns 6help u improve !m1 we wd l 6he> f y4 ,pl1se s5d yr -;ts to3 ,cli5t ,s]vices ,directorate ,canada ,cu/oms & ,rev5ue ,ag5cy ,lanca/] ,road ,ottawa ,,on ,k#a;,a #j;,l#e #aaf