ARCHIVED - General Income Tax and Benefit Guide - 2012

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Table of Contents

Some subjects in this guide relate to a numbered line on the return. We provide information about these subjects in the same order that the lines appear on the return or schedule. To find information about other subjects, see the index.

• General information
  • Is this guide for you?
  • What's new for 2012?
  • Elections Canada
  • Before you start
  • Getting started
  • Identification
  • Goods and services tax/harmonized sales tax (GST/HST) credit application
• Total income
  • Foreign income
  • Total income (lines 101 to 146)
• Deductions (Net income and Taxable income)
  • Net income (lines 206 to 236)
  • Taxable income (lines 244 to 256)
• Federal tax and credits (Schedule 1)
  • Minimum tax
  • Federal non-refundable tax credits (lines 300 to 378)
• Net federal tax (Schedule 1)
  • Recapture of investment tax credit
  • Federal logging tax credit
  • Net federal tax (lines 405 to 427, except lines 421 and 422)
• Refund or balance owing (lines 421, 422, 428, 430, and 437 to 485)
• How to file your return
• After you file
• For more information
• Index
• Tax Information Phone Service (TIPS)
• Electronic Services
• Addresses on our Web site
• Your opinion counts