ARCHIVED - Federal Income Tax and Benefit Guide - 2020

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Table of contents

• Is this income tax package for you?
• What’s new for 2020?
• Do you have to file a return?
  • Deceased persons 
• Due dates, penalties, and interest
  • Due dates
  • Exceptions
  • 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?
• How to file your return
• Which income tax package should you use?
  • Forms and publications
  • Exceptions
  • Definitions
    • Residential ties
    • Deemed resident
    • Non-resident
• 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 2 of your return)
  • Foreign property (page 2 of your return)
• Step 2 – Total income
  • Report foreign income and other foreign amounts
  • Line 10100 – Employment income
    • Security options benefits
    • Wage-loss replacement plan income
  • Line 10400 – Other employment income
  • Retirement income – Summary table
  • Line 11300 – Old age security (OAS) pension
  • Line 11400 – CPP or QPP benefits
  • Line 11500 – Other pensions and superannuation
  • Line 11600 – Elected split-pension amount
  • Line 11900 – Employment insurance and other benefits
  • Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits
  • Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
    • If you did not receive an information slip
  • Line 12100 – Interest and other investment income
  • Line 12200 – Net partnership income: limited or non-active partners only
  • Line 12700 – Taxable capital gains
  • Line 12900 – RRSP income
  • Line 13000 – Other income
  • Line 13010 – Scholarships, fellowships, bursaries, and artists’ project grants
  • Lines 13499 to 14300 – Self-employment income
  • Line 14500 – Social assistance payments
  • Other amounts you need to report throughout the return
• Step 3 – Net income
  • Line 20600 – Pension adjustment
  • Line 20700 – Registered pension plan (RPP) deduction
  • Line 21000 – Deduction for elected split-pension amount
  • Line 21200 – Annual union, professional, or like dues
  • Line 21400 – Child care expenses
  • Line 22100 – Carrying charges and interest expenses
  • Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings
    • Request for refund of CPP contributions
  • Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
  • Line 22900 – Other employment expenses
  • Line 23200 – Other deductions
  • Line 23600 – Net income
• Step 4 – Taxable income
  • Line 25000 – Other payments deduction
  • Line 25300 – Net capital losses of other years
  • Line 25600 – Additional deductions
• Step 5 – Federal tax
  • Part A – Federal tax on taxable income
  • Part B – Federal non-refundable tax credits
    
    • Canada caregiver amount - Summary table (information applies to lines 30300, 30400, 30425, 30450 and 30500 of your return)
    • Newcomers to Canada and emigrants
    • Amounts for non-resident dependants
    • Line 30300 – Spouse or common-law partner amount
    • Line 30400 – Amount for an eligible dependant
    • Line 30800 – Base CPP or QPP contributions through employment income
    • Line 31000 – Base CPP or QPP contributions on self-employment and other earnings
    • Line 31200 – Employment insurance premiums through employment
    • Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
    • Line 31210 – PPIP premiums payable on employment income
    • Line 31350 – Digital news subscription expenses
    • Line 31600 – Disability amount (for self)
    • Line 31800 – Disability amount transferred from a dependant
    • Line 32400 – Tuition amount transferred from a child
    • Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later
    • Line 33199 – Allowable amount of medical expenses for other dependants
  • Part C – Net federal tax
    • Recapture of investment tax credit
    • Federal logging tax credit
    • Line 40424 – Federal tax on split income
    • Line 40425 – Federal dividend tax credit
    • Lines 41300 and 41400 – Labour-sponsored funds tax credit
    • Line 41800 – Special taxes
• Step 6 – Provincial or territorial tax
• Step 7 – Refund or balance owing
  • Line 43700 – Total income tax deducted
  • Line 43800 – Tax transfer for residents of Quebec
  • Line 44000 – Refundable Quebec abatement
  • Line 45000 – Employment insurance overpayment
  • Line 45200 – Refundable medical expense supplement
  • Line 45350 – Canada training credit (CTC)
  • Lines 46800 and 46900 – Eligible educator school supply tax credit
  • Line 47555 – Canadian journalism labour tax credit (CJLTC)
  • Line 47600 – Tax paid by instalments
  • Line 47900 – Provincial or territorial credits
  • How to pay your balance owing or to get your refund
  • Line 48400 – Refund
  • Line 48500 – Balance owing
• What documents to attach to your paper return
• Documents required to support reported income
• Documents required to support deductions and credits claimed
• After sending your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • Service complaints

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