ARCHIVED - What's new for 2003?
On this page…
- Improved Services
- Are you using the correct tax and benefit package?
- National Register of Electors
- If you check "Yes"
- If you check "No" (or do not make a choice)
- Confidentiality
- Contacting Elections Canada
- Let our symbols be your guide…
- You don't need to read the whole guide!
- Just follow the symbol that applies to you…
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 2003 or as of the dates indicated. For more details on these and other changes, see the areas outlined in red in this guide.
Canada Child Tax Benefit - There are changes to the amounts we use to calculate this benefit. There is a new supplement, the Child Disability Benefit, for children who qualify for the Disability amount (line 316). See pamphlet T4114, Your Canada Child Tax Benefit, for details.
Refund interest - The dates we start to pay interest on your income tax refund or repayments have changed.
Common-law partner - Under proposed changes, the definition of this term will change.
Automobile - The definition of "automobile" changed to exclude certain types of vehicles. For more information, see guide T4044, Employment Expenses, for details.
Taxable capital gains (line 127) - Under proposed changes, the method of calculating the amount of your gain or loss when you donate certain property will change. See pamphlet P113, Gifts and Income Tax, for details.
There are also changes in how to report certain dispositions of eligible small business investments. See guide T4037, Capital Gains, for details.
Registered pension plans (RPPs), registered retirement savings plans (RRSPs), registered retirement income funds (RRIFs), and deferred profit-sharing plans (DPSPs) - There are changes to the contribution limits and certain rules for investments or transfers of property between these plans. See guide T4040, RRSPs and Other Registered Plans for Retirement, for details.
Other employment expenses (line 229) - Under proposed changes, the deduction for legal fees will change.
Medical expenses (line 330) - You now can claim certain additional expenses.
Donations and gifts (line 349) - Under proposed changes, the method used to calculate the amount of your donation of certain property will change. See pamphlet P113, Gifts and Income Tax, for details.
Federal political contribution tax credit (lines 409 and 410) - Under proposed changes, the method used to calculate the amount of your contributions will change.
Refund or Balance owing (lines 484 or 485) - The limits on the amounts have changed.
Improved Services
Find answers to your questions - Our Internet site has changed and provides new ways to find the general information you need. Visit us at www.ccra.gc.ca/international.
My Account - My Account is an online service that gives you the convenience and flexibility of viewing your personalized identification data, your refund or balance owing, your instalment account, your RRSP, your Canada Child Tax Benefits (CCTB), and your GST/HST credit. Visit our secure Web site at www.ccra.gc.ca/myaccount.
Are you using the correct tax and benefit package?
It is important to use the correct tax and benefit package so that your tax and credits can be calculated properly. To make sure you are using the correct package, see "Is this tax and benefit package for you?" and "What if this tax and benefit package is not for you?".
Please check the "Yes" box on page 1 of your return if you are a Canadian citizen and you want to authorize the Canada Customs and Revenue Agency (CCRA) to provide your name, address, and date of birth to Elections Canada. Elections Canada will use this information to make sure that the National Register of Electors is kept up to date. Your authorization is needed every year, whether your information has changed or not.
Please check the "No" box on page 1 of your return if you are NOT a Canadian citizen.
National Register of Electors
The National Register of Electors is an automated data base maintained by Elections Canada, containing the name, address, and date of birth of eligible electors (Canadian citizens who are 18 years of age or older). The National Register of Electors is used to produce electoral lists without having to conduct door-to-door enumerations, saving approximately $30 million for each federal general election or referendum.
If you check "Yes"
- You authorize the CCRA to give only your name, address, and date of birth to Elections Canada, to ensure that your information on the National Register of Electors is up to date.
- If you are an eligible elector who is not already on the National Register of Electors, Elections Canada will accept this as your request to have your information added to it.
Notes
The CCRA updates the information provided to Elections Canada several times throughout the year. Your authorization remains in effect for a period of 12 months. Therefore, if you move during this period, and you advise the CCRA of your new address, they will advise Elections Canada the next time information is provided.
If, during the year, you change your mind about the CCRA sending your information to Elections Canada, please contact CCRA at 1-800-959-8281 to have your consent removed. However, your information will remain on the National Register of Electors. To remove your information from the Register, see "Confidentiality" below.
If you check "No" (or do not make a choice)
- The CCRA will not give any of your information to Elections Canada.
- You will not lose your right to vote.
- Elections Canada will not remove your information from the National Register of Electors if it is already there.
- If there is an election or referendum, your information may not be up to date on electoral lists produced from the National Register of Electors. In that case, you will have to take the necessary steps to correct your information.
Confidentiality
Under the Canada Elections Act, information on the National Register of Electors will be used only for electoral purposes. You can request, in writing, not to be included on the National Register of Electors, or that your information not be shared with provinces, territories, municipalities, and school boards that use the National Register of Electors to produce their electoral lists.
Contacting Elections Canada
Telephone: (613) 993-2975 or 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 2003 return. It will help you determine your tax payable and any refund you are entitled to.
You don't need to read the whole guide!
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:
- For more information read section "At your service" to "Tax shelters";
- determine whether, in 2003, you were a deemed resident, a non-resident, or a non-resident electing under section 217 of the Income Tax Act (see the definitions on the next page);
- locate the symbol (see below) that applies to your situation; and
- as you complete your return and you come to a line that applies to you, look up the corresponding line number in this guide. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, then the information does not apply to you.
Just follow the symbol that applies to you . . .
⬤ = deemed residents
▮= non-residents
▲= non-residents electing under section 217 of the Income Tax Act
Note
This guide applies to you only if your situation is listed on under the heading "Is this tax and benefit package for you?"
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