ARCHIVED - General Income Tax and Benefit Guide - 2004
5000-G
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 at the end.
- What's new for 2004?
- Are you using the tax and benefit package for the correct province or territory?
- Did You Know?
- Elections Canada
- At your service
- General information
- Before you start
- Do you have to file a return?
- What date is your return for 2004 due?
- What penalties and interest do we charge?
- Penalties
- Interest
- Social insurance number (SIN)
- Canada Child Tax Benefit (CCTB) and Child Disability Benefit (CDB)
- Which tax and benefit package should you use?
- Exceptions
- How can you get the tax and benefit package you need?
- Other publications you may need
- Getting started
- After you file
- What happens to your return after we receive it?
- When can you expect your refund?
- When will we pay interest?
- Income tax problems?
- What should you do if you disagree?
- How do you change a return?
- Can you file a return to claim a refund for a previous year?
- What is a voluntary disclosure?
- What should you do if you move?
- Should you be paying your taxes by instalments?
- Identification, income, and deductions
- Identification
- Goods and services tax/harmonized sales tax (GST/HST) credit application
- Foreign income
- Total income
- Amounts that are not taxed
- Retroactive lump-sum payments
- Loans and transfers of property
- Split income of a child under 18
- How to report
- Tax shelters
- Line 101 - Employment income
- Emergency volunteers
- Security option benefits
- Commissions (box 42)
- Line 104 - Other employment income
- Line 113 - Old Age Security pension
- Line 114 - CPP or QPP benefits
- CPP or QPP disability benefit (box 16)
- CPP or QPP child benefit (box 17)
- CPP or QPP death benefit (box 18)
- Line 115 - Other pensions or superannuation
- Annuity and registered retirement income fund (including life income fund) payments
- Pensions from a foreign country
- Line 119 - Employment Insurance and other benefits
- Line 120 - Taxable amount of dividends from taxable Canadian corporations
- How to report
- Line 121 - Interest and other investment income
- How to report
- Line 122 - Net partnership income: limited or non-active partners only
- How to report
- Canadian certified feature films and productions
- Line 126 - Rental income
- Line 127 - Taxable capital gains
- How to report
- Line 128 - Support payments received
- Line 129 - RRSP income
- RRSPs for spouse or common-law partner
- Repayments under the Home Buyers' Plan (HBP) and Lifelong Learning Plan (LLP)
- Line 130 - Other income
- Scholarships, fellowships, bursaries, (study grants), and artists' project grants
- Lump-sum payments
- Retiring allowances (severance pay)
- Death benefits (other than Canada or Quebec Pension Plan death benefits)
- Other kinds of income
- Lines 135 to 143 - Self-employment income
- Line 144 - Workers' compensation benefits
- Line 145 - Social assistance payments
- Line 146 - Net federal supplements
- Net income
- Line 206 - Pension adjustment
- Line 207 - Registered pension plan (RPP) deduction
- Line 208 - RRSP deduction
- Maximum contributions you can deduct
- Schedule 7
- Line 209 - Saskatchewan Pension Plan (SPP) deduction
- 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
- Making additional CPP contributions
- How to calculate your contributions
- Line 224 - Exploration and development expenses
- How to claim
- Line 229 - Other employment expenses
- Line 231 - Clergy residence deduction
- Line 232 - Other deductions
- Income amounts paid back
- Legal fees
- Other deductible amounts
- Line 235 - Social benefits repayment
- Employment Insurance (EI) benefits
- Old Age Security (OAS) benefits
- Line 236 - Net income
- Taxable income
- Line 244 - Canadian Forces personnel and police deduction
- Line 248 - Employee home relocation loan deduction
- 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 254 - Capital gains deduction
- Line 255 - Northern residents deductions
- Line 256 - Additional deductions
- Income exempt under a tax treaty
- Vow of perpetual poverty
- Adult basic education tuition assistance
- Employees of prescribed international organizations
- Federal tax and credits (Schedule 1)
- Federal non-refundable tax credits
- Newcomers to Canada and emigrants
- Amounts for non-resident dependants (lines 303 and 306)
- Line 300 - Basic personal amount
- Line 301 - Age amount
- Line 303 - Spouse or common-law partner amount
- Net income of spouse or common-law partner
- Line 305 - Amount for an eligible dependant
- How to claim
- Line 306 - Amount for infirm dependants age 18 or older
- How to claim
- Line 308 - CPP or QPP contributions through employment
- Making additional CPP contributions
- Line 310 - CPP or QPP contributions on self-employment and other earnings
- Line 312 - Employment Insurance premiums
- Insurable earnings
- Line 314 - Pension income amount
- Line 315 - Caregiver amount
- Line 316 - Disability amount
- Supplement for persons under 18
- How to claim
- Line 318 - Disability amount transferred from a dependant
- How to claim
- Line 319 - Interest paid on your student loans
- Line 323 - Tuition and education amounts
- Eligible tuition fees
- Education amount
- Transferring and carrying forward amounts
- Line 324 - Tuition and education transferred from a child
- How to claim
- Line 326 - Amounts transferred from your spouse or common-law partner
- Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later
- Eligible medical expenses
- Line 331 - Allowable amount of medical expenses for other dependants
- Line 349 - Donations and gifts
- Allowable charitable donations and government gifts (line 340 of Schedule 9)
- Cultural and ecological gifts (line 342 of Schedule 9)
- Net federal tax
- Recapture of investment tax credit
- Federal logging tax credit
- Lines 409 and 410 - Federal political contribution tax credit
- Line 412 - Investment tax credit
- How to claim
- Lines 413 and 414 - Labour-sponsored funds tax credit
- Line 418 - Additional tax on RESP accumulated income payments
- Line 421 - CPP contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 427 - Minimum tax carry-over
- Line 428 - Provincial or territorial tax
- Lines 431 and 433 - Federal foreign tax credit
- Refund or Balance owing
- Line 421 - CPP contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 427 - Minimum tax carry-over
- Line 428 - Provincial or territorial tax
- Lines 431 and 433 - Federal foreign tax credit
- Line 437 - Total income tax deducted
- Line 438 - Tax transfer for residents of Quebec
- Line 440 - Refundable Quebec abatement
- Line 448 - CPP overpayment
- Line 450 - Employment Insurance overpayment
- Line 452 - Refundable medical expense supplement
- Line 454 - Refund of investment tax credit
- Line 456 - Part XII.2 trust tax credit
- Line 457 - Employee and partner GST/HST rebate
- Line 476 - Tax paid by instalments
- Line 479 - Provincial or territorial credits
- Line 484 - Refund
- Direct deposit
- Line 485 - Balance owing
- Index
- T.I.P.S. (Tax Information Phone Service)
- Your opinion counts!
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