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ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2010

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We have archived this page and will not be updating it.

You can use it for research or reference.

Use the left navigation menu to access the general table of contents or any other section of this guide.

General Information

On this page…

Are you using the correct tax package?

It is important to use the correct tax package so that your provincial or territorial tax and credits can be calculated properly. To make sure you are using the correct tax package, see Is this tax package for you? and What tax package should you use if this one is not for you?

What's new for 2010?

We list the major changes below, including 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 2010 or as of the dates indicated. For more details on these and other changes, see the areas outlined in colour in this guide.


Universal Child Care Benefits (UCCB) (line 117) - If you were a single parent on December 31, 2010, you can choose to include all UCCB amounts you received in 2010 in the income of a dependant. For more information, see Universal Child Care Benefit (UCCB).

Election to defer security option benefits (line 101) - If you exercised an option and bought eligible securities after 4:00 p.m. EST on March 4, 2010, the election to defer the security option benefits will no longer be available for those securities. For more information, see Security option benefits.

Special relief for tax deferral elections on security option benefits (lines 127 and 249) - You may elect for special relief in respect of gains from a disposition of eligible securities on which you elected in a previous year to defer the security option benefits. For more information, go to our Line 127 - Capital gains page, or see Form RC310, Election for Special Relief for Tax Deferral Election on Employee Security Options, and Guide T4037, Capital Gains.

Scholarship exemption and Education amount (lines 130 and 323) - Post-secondary programs consisting mainly of research are eligible for the scholarship exemption and the education amount only if they lead to a college or CEGEP diploma, or a bachelor, masters, or doctoral (or equivalent) degree. Post-doctoral fellowships are taxable. For more information, see Pamphlet P105, Students and Income Tax.

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. For more information, go to our Students page, or see Pamphlet P105.

U.S. Social Security benefits (line 256) - If you received U.S. Social Security benefits in 2010, you may be eligible to claim a deduction of 50% of the benefits received. For more information, see Exempt foreign income.

Employment Insurance premiums on self-employment and other eligible earnings (lines 317 and 430) - You may be able to enter into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the new Employment Insurance (EI) Measure for Self-Employed People. For information on how to calculate your premiums, see sections Employment Insurance premiums on self-employment and other eligible earnings and Employment Insurance premiums payable on self-employment and other eligible earnings. For more information about this measure, contact Service Canada, or visit their Web site.

Medical expenses (lines 330 and 331) - Cosmetic procedures and related expenses qualify as a medical expense when incurred after March 4, 2010, only if they are required for medical or reconstructive purposes. For more information, see Guide RC4064, Medical and Disability-Related Information.

Investment tax credit (line 412) - Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2011. For more information, see Investment tax credits.

Rollover of RRSP proceeds to a registered disability savings plan (RDSP) - As of July 1, 2011, for deaths occurring after March 3, 2010, the existing RRSP rollover rules will be extended to allow a rollover of a deceased individual’s RRSP proceeds to the RDSP of the deceased individual’s financially dependent infirm child or grandchild. These rules will also apply to amounts transferred to an RDSP from registered retirement income fund (RRIF) proceeds and certain lump-sum amounts paid from registered pension plans (RPPs).

In addition, where the death of an RRSP annuitant occurs after 2007 and before 2011, special transitional rules will allow a contribution to be made to the RDSP of a financially dependent infirm child or grandchild of the annuitant that will provide a similar result to these measures. To be eligible, the contribution to an RDSP can only be made after June 30, 2011, and, when the death of the annuitant occurs after 2007 and before 2011, the contribution must be made before 2012. This means individuals will have six months in which to make the contribution to an RDSP. For updated information on these changes, go to our Registered disability savings plan (RDSP) page.


Elections Canada

National Register of Electors (the Register)

The Register contains the name, sex, date of birth, address, and unique identifier of eligible electors (Canadian citizens who are 18 years of age or older) and is used to produce electoral lists and to communicate with electors for federal elections or referendums. Note that inclusion in the Register is at the option of the elector. Consenting to provide your information to Elections Canada will help ensure you are correctly registered.

Elections Canada will only use the information you provide for purposes permitted under the Canada Elections Act. The Canada Elections Act allows for the electoral lists produced from the Register to be shared with provincial/territorial electoral agencies for uses permitted under their respective legislation. The Canada Elections Act also provides for electoral lists that do not include date of birth information to be shared with Members of Parliament, registered political parties and candidates at election time.

Response instructions (responding to questions is optional)

If you are a Canadian citizen, tick the Yes" box next to question A ("Are you a Canadian citizen?") on page 1 of your return. If you are not a Canadian citizen, tick the "No" box next to question A.

If you are a Canadian citizen, and you would like to authorize the Canada Revenue Agency (CRA) to give your name, address, date of birth, and Canadian citizenship status to Elections Canada, tick the "Yes" box next to question B ("As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?") on page 1 of your return. If you are a Canadian citizen but do not authorize the CRA to give this information to Elections Canada, tick the "No" box next to question B.

This information is not used by the CRA for the purpose of processing your return.

If you tick "Yes" to both questions

Notes
The CRA updates the information provided to Elections Canada every month. Your authorization remains in effect until you file your next return. Therefore, if you move during this period, and you advise the CRA of your new address, the CRA will advise Elections Canada the next time information is provided.

If, during the year, you change your mind about the CRA sending your information to Elections Canada, contact the CRA at 1-800-959-8281 to have your consent removed. However, your information will remain on the Register. To remove your information from the Register, see Removal from the Register below.

If you tick "No" to one or both questions (or do not make a choice)

Removal from the Register

You can write to Elections Canada to request to be removed from the Register, or that your information not be shared with provincial/territorial electoral agencies that use it to produce their electoral lists.

Deceased persons

If the return is being completed for a person who consented to provide information to Elections Canada on his or her last return but has since died, the CRA will notify Elections Canada to remove the person's name from the Register.

For more information contact Elections Canada

Telephone: 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

Let our symbols be your guide…

This guide gives information on the income you need to report, and the deductions and credits you are entitled to claim, on your 2010 return. It will help you determine your tax payable and any refund you are entitled to.

Beginning with Line 101 - Employment income, we will lead you directly to the information that may apply to you by using a symbol. Before you start, it is important that you:

Just follow the symbol that applies to you…

= deemed residents of Canada

circle: for deemed residents of Canada

= non-residents of Canada

rectangle: for non-residents of Canada

= non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act

triangle: for non-residents of Canada electing under section 217

Is this tax package for you?

Use this tax package if any of the following applies to you:

circle: for deemed residents of Canada You were a deemed resident of Canada on December 31, 2010. For exceptions, see the section What tax package should you use if this one is not for you?
 
rectangle: for non-residents of Canada You were a non-resident of Canada throughout 2010 and you are reporting Canadian source income other than from employment in Canada, from a business with a permanent establishment in Canada, from rental income from real property located in Canada, or from timber royalties on a timber resource property or a timber limit in Canada. For more information, see Guide T4058, Non-Residents and Income Tax.
 
triangle: for non-residents of Canada electing under section 217 You were a non-resident of Canada throughout 2010 and you are filing a return to elect under section 217 or section 216.1.

If this tax package is not for you, see What tax package should you use if this one is not for you?

General information

Determining your residency status

Were you a non-resident of Canada in 2010?

You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties (as defined in the following section) in Canada and you are not a deemed resident of Canada.

What income should you report? - Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as indicated under the income lines applicable to non-residents of Canada in the guide.

Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information see Schedule A, or contact the International Tax Services Office.

What are residential ties?

Significant residential ties almost always include a home in Canada, a spouse or common law partner, and dependants who stayed in Canada while you were living outside Canada. Other ties that may contribute to having significant ties include a Canadian driver's licence, Canadian bank accounts or credit cards, provincial or territorial health insurance coverage, personal property, and social ties in Canada.

For more information on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status , or contact the International Tax Services Office.

Were you a non-resident of Canada in 2010 who wants to elect under section 217?

Under section 217 of the Income Tax Act, you can choose to report certain types of Canadian-source income on a Canadian return and pay tax on that income using an alternate taxing method. Choosing to do this is called "electing under section 217".

For detailed information on electing under section 217, including the types of income to which section 217 applies, see the section called Electing under section 217.

Were you a non-resident of Canada in 2010 who wants to elect under section 216.1?

Under section 216.1 of the Income Tax Act, if you are an actor who is a non-resident of Canada, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternate taxing method. Choosing to do this is called "electing under section 216.1."

For detailed information on electing, see the section called Electing under section 216.1.

Were you a deemed non-resident of Canada in 2010?

You may be a deemed non-resident of Canada for tax purposes if you were a resident of Canada in 2010, and you were also considered to be a resident of another country with which Canada has a tax treaty. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country. In this case, the same rules apply to you as to a non-resident of Canada (including the way you complete your return).

Were you a deemed resident of Canada in 2010?

You were a deemed resident of Canada for tax purposes if you did not have significant residential ties in Canada, but you stayed here for 183 days or more in 2010 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident of Canada if you lived outside Canada during 2010, you did not have significant residential ties in Canada, and you were:

Note
If you lived with and were the spouse or common law partner of one of the first four persons described earlier in this section at any time during 2010, and you ceased to be a resident of Canada before February 24, 1998, you are a deemed resident of Canada unless you choose not to be. For more information, contact the International Tax Services Office.

What income should you report? - Report your 2010 world income. World income is income from all sources both inside and outside Canada.

Were you a member of the overseas Canadian Forces school staff who left Canada in 2010?

If so, and you severed your residential ties, you became a non-resident of Canada. If this is your situation, you should use the 2010 tax package for the province or territory where you lived just before you left Canada. You should also see Guide T4056, Emigrants and Income Tax, for the special rules that apply to you.

However, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, you should use the 2010 tax package for the province or territory where you lived just before you left Canada. In future years, you will use the tax package for non-residents and deemed residents of Canada .

Did you live in Quebec just before you left Canada?

Even though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.

For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer or a servant of the Province of Quebec and you were resident in that province immediately prior to appointment or employment by that province, you have to pay Quebec income tax. To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return telling us:

For more information, contact the International Tax Services Office.

The Province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes, deemed residents of Canada who are members of the Canadian Forces or at any time in the year, an ambassador, minister, high commissioner, officer or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Quebec.

Before you start

Do you have to file a return?

You must file a return for 2010 if any of the following situations apply:

Even if none of these requirements apply, you may want to file a return if any of the following situations apply:

What date is your return for 2010 due?

Generally, your return for 2010 has to be filed on or before April 30, 2011.

Note
 If you file your return after April 30, 2011, your GST/HST credit, Canada Child Tax Benefit, and Old Age Security benefit payments may be delayed.

Self-employed persons - If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with tax shelter investments), your return for 2010 has to be filed on or before June 15, 2011. However, if you have a balance owing for 2010, you still have to pay it on or before April 30, 2011. For more information on how to make your payment, see line 485.

Non-residents electing under section 217 - For information, see When is your section 217 return due?

Non-residents electing under section 216.1 - For information, see When is your section 216.1 return due?

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2010, you may have to file a return for 2010 for that individual. For more information about your filing requirements and options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do following a death.

Note
 If you received income in 2010 for a person who died in 2009 or earlier, do not file an individual return for 2010 for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.

Exception to due date of your return

When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time or your payment to be made on time if we receive it or it is postmarked on the next business day. For more information, go to our Important dates page.

What penalties and interest do we charge?

Late-filing penalty

If you owe tax for 2010 and do not file your return for 2010 within the dates we specify under "What date is your return for 2010 due?" in the previous section, we will charge you a late-filing penalty. The penalty is 5% of your 2010 balance owing, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months.

If we charged a late-filing penalty on your return for 2007, 2008, or 2009, your late-filing penalty for 2010 may be 10% of your 2010 balance owing, plus 2% of your 2010 balance owing for each full month that your return is late, to a maximum of 20 months.

Tax Tip
Even if you cannot pay the full amount of your balance owing on or before April 30, 2011, you can avoid the late­filing penalty by filing your return on time.

We may waive or cancel this penalty, as well as any interest that may apply (see the next section) if you file your return late because of circumstances beyond your control. If this happens, complete Form RC4288, Request for Taxpayer Relief, and mail it to us. Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. For more information, see Information Circular IC07-1, Taxpayer Relief Provisions.

Non-residents electing under section 217 - If you file your 2010 section 217 return after June 30, 2011, your election is not valid. If the correct amount of non-resident tax was not withheld, we will send you a non-resident tax assessment.

Non-residents electing under section 216.1 - If you file your section 216.1 return after the due date, your election is not valid. The 23% non-resident withholding tax will be considered the final tax liability. If the amount of non resident tax withheld was less than 23%, we will send you a non-resident tax assessment.

Repeated failure to report income penalty

If you failed to report an amount on your return for 2010, and you also failed to report an amount on your return for 2007, 2008, or 2009, you may have to pay a federal repeated failure to report income penalty. This penalty is 10% of the amount you failed to report on your return for 2010.

However, if you voluntarily tell us about an amount you failed to report, we may waive this penalty. For more information, see What is voluntary disclosure?, or visit our Voluntary Disclosures Program page.

False statements or omissions penalty

You may have to pay a penalty if you knowingly or under circumstances amounting to gross negligence, have made a false statement or omission on your 2010 return.

The penalty is equal to the greater of:

However, if you voluntarily tell us about an amount you failed to report and/or an overstatement of credits, we may waive this penalty. For more information, see What is voluntary disclosure? or visit our Voluntary Disclosures Program page.

Interest

If you have a balance owing for 2010, we charge compound daily interest starting May 1, 2011, on any unpaid amounts owing for 2010. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties indicated in the previous sections, starting the day after your return is due.

When will we pay interest?

We will pay you compound daily interest on your tax refund for 2010. The calculation will start on whichever of the following three dates is latest:

Social insurance number (SIN)

Your SIN is the authorized number for income tax purposes under section 237 of the Income Tax Act and is used under certain federal programs. You have to give it to anyone who prepares information slips (such as a T3, T4, or T5 slip) for you. Each time you do not give it when you are supposed to, you may have to pay a $100 penalty. Check your slips and if your SIN is missing or is incorrect, inform the slip preparer. You also have to give it to us when you ask us for personal tax information.

If you have requested, but not yet received a SIN and the filing deadline is near, file your return without your SIN to avoid the late filing penalty and interest charges, if any. Attach a note to your return to let us know.

If you are not eligible for a SIN, complete Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents, and send it to us as soon as possible. Do not complete this form if you already have a SIN, individual tax number (ITN), or temporary tax number (TTN) or if you are waiting for a SIN application to be processed.

Your SIN card is not a piece of identification, and it should be kept in a safe place. For more information, or to get an application for a SIN, you can visit the Service Canada Web site or call 1-800-206-7218 .

If you are outside Canada, you can write to:

Service Canada
Social Insurance Registration Office
P.O. Box 7000
Bathurst NB
E2A 4T1
CANADA

or call 506-548-7961 .

Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care and upbringing of a child who is under 18 years of age, you can apply for the CCTB for that child. Apply as soon as possible after the child is born or starts to live with you.

You can apply by:

If you are a permanent resident, temporary resident, or protected person (refugee) as defined in the Immigration and Refugee Protection Act, you should apply as soon as possible after you and your child arrive in Canada.

In addition to the CCTB, you can also receive a CDB if your child meets the criteria for the disability amount and we have approved Form T2201, Disability Tax Credit Certificate, for that child.

The CCTB and CDB are based on the net income (line 236) shown on your return and, if applicable, your spouse's or common-law partner's return minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or an amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income. Therefore, to qualify for these benefits, you both have to file a return every year, even if there is no income to report.

However, if you are the non resident spouse or common-law partner of a deemed resident of Canada, you will have to file Form CTB9, Canada Child Tax Benefit Statement of Income, instead of filing a return for purposes of the CCTB.

To view your CCTB account, go to our My Account page. For more information about the CCTB or CDB, go to our Child and Family Benefits page, see Pamphlet T4114, Canada Child Benefits, or call the International Tax Services Office.

Universal Child Care Benefit (UCCB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care of a child under six years of age, you may be eligible to receive $100 per month for each qualified dependant.

Enrolment for the UCCB is processed through the CCTB application. For more information on how to apply, read the previous section called "Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB)".

Although the UCCB is taxable, it will not be taken into account in calculating your GST/HST credit, your CCTB payments, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), or the Working Income Tax Benefit (WITB) (line 453). To find out how to report the UCCB, read the instructions for line 117.

To view your UCCB account, go to our My Account page. For more information regarding the UCCB, go to our Universal Child Care Benefit (UCCB) page, see Pamphlet T4114, Canada Child Benefits, or call the International Tax Services Office.


What tax package should you use if this one is not for you?

How can you get the tax package you need?

You should have received the tax package you need based on our records. However, if after reading the information in the previous section, you cannot use this tax package, see Forms and publications to find out how you can get the one you need.

Getting started

Gather all documents needed to complete your return. This includes information slips (such as NR4, T3, T4, T4A, T4A-NR and T5 slips) and receipts for any deductions or credits you plan to claim. Refer to the guide as you find lines on the return that apply to you, or see the back of your information slips for more instructions.

What if you are missing information?

If you have to file a return for 2010, make sure you file it on time even if some slips or receipts are missing. You are responsible for reporting your income (see Determining your residency status) to avoid possible interest and/or penalties that may be charged. If you know that you will not be able to get a slip by the due date, attach a note to your return stating the payer's name and address, the type of income involved, and what you are doing to get the slip. Use any pay stubs or statements you may have to estimate the income to report and any related deductions and credits you can claim. Enter the estimated amounts on the appropriate lines of your return. Attach your pay stubs or other statements to your return.

Note
You should have received most of your slips and receipts by the end of February. However, T3, T5013, and T5013A slips do not have to be sent before the end of March.

Electing under section 217

Information concerning this election can be found in the section called Electing under section 217.

Electing under section 216.1

Information concerning this election can be found in the section called Electing under section 216.1.

Identification, income, and deductions

Identification

Follow the instructions on the return to complete this area. Incomplete or incorrect information may delay the processing of your return and any refund, credit, or benefit, such as any GST/HST credit and Canada Child Tax Benefit payments you may be entitled to receive.

Non-residents electing under section 217 - At the top of page 1 of your return, write "Section 217".

Non-residents electing under section 216.1 - At the top of page 1 of your return, write "Actor's election".

Personal label

If you have a personal label, attach it to your return. If your name, address, social insurance number (SIN), temporary tax number (TTN), or your individual tax number (ITN), or your spouse’s or common law partner’s SIN, TTN, or ITN, is incorrect, put a line through the wrong information, and print your changes clearly on the label.

We may modify part of your address to meet Canada Post’s requirements. Therefore, the address on your label in your tax package, your notice of assessment, or other correspondence we send you may be different from the one you indicate on your return.

Information about your residence

On the first line, "Other" has already been entered for you as your province or territory of residence on December 31, 2010.

On the second line, enter your country of residence on December 31, 2010.

On the third line, if you were self-employed in 2010, enter the province or territory where you had a permanent business establishment. Otherwise, enter "other".

Marital status

Tick the box that applied to your status on December 31, 2010. Tick "Married" if you had a spouse (see below), or "Living common-law" if you had a common-law partner (see below). You still have a spouse or common-law partner if you were living apart for reasons other than a breakdown in your relationship. Tick one of the other boxes only if neither of the first two applied.

Note
If your marital status changes during the year, and you are entitled to any GST/HST credit, Universal Child Care Benefit, or Canada Child Tax Benefit payments, or Working Income Tax Benefit (WITB) advance payments, and your marital status changes during the year, be sure to let us know and send us a completed Form RC65, Marital Status Change .

Spouse

This applies only to a person to whom you are legally married.

Common-law partner

This applies to a person who is not your spouse, with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she:

a) has been living with you in a conjugal relationship for at least 12 continuous months;
b) is the parent of your child by birth or adoption; or
c) has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.

In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least 12 continuous months and you have resumed living together in such a relationship. Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in b) or c) earlier in this section) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years.

Reference to "12 continuous months" in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

Information about your spouse or common-law partner

You must provide us with the following information, if applicable:

Goods and services tax/harmonized sales tax (GST/HST) credit application

Deemed residents of Canada only - To receive this credit, you have to apply for it, even if you received it last year. Complete the application area on page 1 of your return for 2010. Your credit is based on the number of children you have and your net world income added to the net world income of your spouse or common-law partner, (if you have one), minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213, and/or an amount for a repayment of registered disability savings plan income, included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income.

Net world income is the amount on line 236 of a person's return, or the amount that it would be if the person filed a return.

In the Identification area on page 1 of your return, enter your marital status and, if it applies, the information concerning your spouse or common-law partner (including his or her net world income, even if it is zero). Otherwise, your application may be delayed. Either you or your spouse or common-law partner can receive the credit, but not both of you. No matter which one of you applies, the credit will be the same.

To view your GST/HST credit account, go to our My Account page. For more information on the GST/HST credit, go to our Child and Family Benefits page, see Pamphlet RC4210, GST/HST Credit, or call 1-800-959-1953 . If you are outside Canada, call the International Tax Services Office.

Information about your residency status

Tick the box that best describes your residency status as of December 31, 2010. For more information on residency status, see Determining your residency status.

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