ARCHIVED - General Income Tax and Benefit Guide - 2002

5000-G

General information

Before you start

Do you have to file a return?

You have to file a return for 2002 if any of the following applies:

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

What date is your return for 2002 due?

Generally, your return for 2002 has to be filed on or before April 30, 2003.

Note
If you file your return after April 30, 2003, your GST/HST credit, Canada Child Tax Benefit (including those from certain related provincial or territorial programs), 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 2002 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2002 has to be filed on or before June 15, 2003. However, if you have a balance owing for 2002, you still have to pay it on or before April 30, 2003
For details of how to make your payment, see line 485
.

Deceased persons - If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2002, you may have to file a return for 2002 for that individual. 
Get the Preparing Returns for Deceased Persons guide for details about your filing requirements and options
.

Note
If you received income in 2002 for a person who died in 2001 or earlier, do not file a return for 2002 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.

What penalties and interest do we charge?

Penalties

If you owe tax for 2002, and do not file your return for 2002 within the dates we specify under "What date is your return for 2002 due?", we will charge you a late-filing penalty. The penalty is 5% of your balance owing for 2002, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. Your late-filing penalty may be higher if we charged you a late-filing penalty on a return for any of the three previous years.

Tax Tip
Even if you cannot pay the full amount you owe on or before April 30, 2003, you can avoid the late-filing penalty by filing your return on time.

We may waive 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, include a letter with your return (or send one to us separately) giving the reasons why you filed your return late. 
For details, get Information Circular 92-2, Guidelines for the Cancellation and Waiver of Interest and Penalties.

You may have to pay a penalty for any amounts you fail to report on your return for 2002. If you also failed to report an amount on your return for 1999, 2000, or 2001, you may have to pay another penalty. However, if you tell us about an amount you failed to report, we may waive these penalties. See "What is a voluntary disclosure?".

Interest

If you have a balance owing for 2002, we charge compound daily interest starting May 1, 2003, on any unpaid amounts owing for 2002. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties indicated in the previous section, starting the day after your return is due.

Social insurance number (SIN)

Your SIN is used under certain federal programs. You have to give it to anyone who prepares an information slip (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. You also have to give it to us when you ask us for personal tax information. Check your slips. If your SIN is missing or is incorrect, advise the slip preparer.

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, contact your Human Resources Development Canada office, or visit www.hrdc.gc.ca/sin on the Internet. You will find the address and telephone number of your office in the government section of your telephone book, and on the Web page mentioned above.

Canada Child Tax Benefit (CCTB)

If you are responsible for the care of a child who is under 18, you can apply for the CCTB for that child. To do so, submit a completed Form RC66, Canada Child Tax Benefit Application , along with any other documents required, as soon as possible after the child is born or begins to live with you. This application also is used to apply for payments from related provincial or territorial programs. 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.

The CCTB is based on the net income (line 236) shown on your return and, if applicable, your spouse or common-law partner's return. Therefore, to qualify for the benefit, you both have to file a return every year, even if there is no income to report.

Once you have applied for the CCTB, you have to advise us immediately of any of the following changes (as well as the date it happened or will happen):

For more information about the CCTB, get the Your Canada Child Tax Benefit pamphlet, or call us at 1-800-387-1193.

Which tax and benefit package should you use?

Generally, you have to use the package for the province or territory where you resided on December 31, 2002. However, there are exceptions 
(see the next section) such as if you had
residential ties (see below) in another place. You should have received the package you need based on our records.

If you resided in Quebec on December 31, 2002, use the package for residents of Quebec to calculate your federal tax only. You will also need to file a Quebec provincial return.

Residential ties - These ties include where your home and personal property are, and where your spouse or common-law partner or dependants reside. Other ties that may be relevant include social ties, a driver's licence, bank accounts or credit cards, and provincial or territorial hospitalization insurance. For more details, see Interpretation Bulletin 
IT-221, Determination of an Individual's Residence Status
.

Exceptions

In the following situations, you should use the package indicated:

Non-resident - You are a non-resident for tax purposes throughout any period in which you do not have residential ties in Canada and you are not a deemed resident (see below) of Canada. Contact us to find out the special rules that apply to you.

Deemed resident - You are a deemed resident for tax purposes if you did not establish residential ties in Canada, but you stayed here for 183 days or more in 2002 and, under a tax treaty, you were not considered a resident of another country.

Generally, you also were a deemed resident if you resided outside Canada during 2002, you did not maintain residential ties in Canada, and you were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program. This also may apply to your dependent children and other family members.

How can you get the tax and benefit package you need?

To find out how to get a General forms book and guide for a particular province or territory, see the section called "Publications". In addition, you can get the package for non-residents and deemed residents of Canada from us or any Canadian embassy, high commission, or consulate.

Other publications you may need

Unless you resided in Canada all year, you may also need one of the following publications:

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