ARCHIVED - Federal Income Tax and Benefit Guide - 2018

5000-G(E) Rev. 18

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Table of contents

• Is this income tax package for you?
• What’s new for 2018?
• Do you have to file a return?
• Due dates, penalties and interest
  • Due dates
  • Penalties
  • Interest
    • Interest you must pay to the CRA 
    • Interest paid to you by the CRA
  • Cancel or waive penalties or interest
• Gather all your documents 
  • What if you are missing information?
• Need help doing your taxes?
• Ways to file your return
• Which income tax package should you use?
  • Exceptions
  • Definitions
  • Other publications you may need
• Step 1 – Identification and other information
  • Email address
  • Information about your residence
  • Information about you 
  • Marital status 
  • Information about your spouse or common-law partner
  • Residency information for tax administration agreements (page 1 of your return)
  • Elections Canada (page 1 of your return)
• Step 2 – Total income
  • Report foreign income and other foreign amounts
  • Line 101 – Employment income
  • Line 104 – Other employment income
  • Retirement income – Summary table
  • Line 113 – Old age security (OAS) pension
  • Line 114 – CPP or QPP benefits
  • Line 115 – Other pensions and superannuation
  • Line 116 – Elected split-pension amount
  • Line 117 – Universal child care benefit (UCCB)
  • Line 119 – Employment insurance and other benefits
  • Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
  • Line 121 – Interest and other investment income
  • Line 122 – Net partnership income: limited or non-active partners only
  • Line 126 – Net rental income
  • Line 127 – Taxable capital gains
  • Line 128 – Support payments received
  • Line 129 – RRSP income
  • Line 130 – Other income
  • Lines 135 to 143 – Self-employment income
  • Line 145 – Social assistance payments
  • Other amounts you need to report throughout the return
• Step 3 – Net income
  • Line 206 – Pension adjustment
  • Line 207 – Registered pension plan (RPP) deduction
  • Line 210 – Deduction for elected split-pension amount
  • Line 212 – Annual union, professional, or like dues
  • Line 214 – Child care expenses
  • Line 215 – Disability supports deduction
  • Line 217 – Business investment loss
  • Line 219 – Moving expenses
  • Line 220 – Support payments made
  • Line 221 – Carrying charges and interest expenses
  • Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings
  • Line 224 – Exploration and development expenses
  • Line 229 – Other employment expenses
  • Line 232 – Other deductions
  • Line 236 – Net income
• Step 4 – Taxable income
  • Line 249 – Security options deductions
  • Line 250 – Other payments deduction
  • Line 251 – Limited partnership losses of other years
  • Line 252 – Non-capital losses of other years
  • Line 253 – Net capital losses of other years
  • Line 256 – Additional deductions
• Step 5 – Federal tax
  • Step A of Schedule 1 – Federal non-refundable tax credits
    • Canada caregiver amount – Summary table
    • Newcomers to Canada and emigrants
    • Amounts for non-resident dependants
    • Line 303 – Spouse or common-law partner amount
    • Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
    • Line 305 – Amount for an eligible dependant
    • Line 307 – Canada caregiver amount for other infirm dependants age 18 or older
    • Line 308 – CPP or QPP contributions through employment
    • Line 312 – Employment insurance premiums through employment
    • Line 313 – Adoption expenses
    • Line 316 – Disability amount (for self)
    • Line 318 – Disability amount transferred from a dependant
    • Line 324 – Tuition amount transferred from a child
    • Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later
    • Line 331 – Allowable amount of medical expenses for other dependants
    • Lines 352 and 367 – Canada caregiver amount for infirm children under 18 years of age
    • Line 362 – Volunteer firefighters’ amount (VFA) and Line 395 – Search and rescue volunteers’ amount (SRVA)
    • Line 367 – Canada caregiver amount for infirm children under 18 years of age
    • Line 369 – Home buyers’ amount
    • Line 375 – Provincial parental insurance plan (PPIP) premiums paid
    • Line 395 – Search and rescue volunteers’ amount (SRVA)
    • Line 398 – Home accessibility expenses
  • Step B of Schedule 1 – Federal tax on taxable income
  • Step C of Schedule 1 – Net federal tax
    • Recapture of investment tax credit
    • Federal logging tax credit
    • Lines 413 and 414 – Labour-sponsored funds tax credit
    • Line 418 – Special taxes
    • Line 424 – Federal tax on split income
    • Line 425 – Federal dividend tax credit
    • Line 427 – Minimum tax carryover
• Step 6 – Provincial or territorial tax
• Step 7 – Refund or balance owing
  • Line 437 – Total income tax deducted
  • Line 438 – Tax transfer for residents of Quebec
  • Line 440 – Refundable Quebec abatement
  • Line 452 – Refundable medical expense supplement
  • Line 457 – Employee and partner GST/HST rebate
  • Lines 468 and 469 – Eligible educator school supply tax credit
  • Line 476 – Tax paid by instalments
  • Line 479 – Provincial or territorial credits
  • How to pay your balance owing or to get your refund
  • Line 484 – Refund
  • Line 485 – Balance owing
• What documents to attach to your paper return
• After sending your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • What to do if you are not satisfied with the CRA’s service or you have experienced reprisal

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