ARCHIVED - What's new for 2004?

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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 2004 or as of the dates indicated. For more details on these and other changes, see the areas outlined in red in this guide.

Change of name - In this publication, we use the name "Canada Revenue Agency" and the acronym "CRA" to represent the Canada Customs and Revenue Agency. This reflects recent changes in the structure of the Agency.

Taxpayer-requested adjustments, penalties, and interest - The time limit for making these requests has changed. See "What penalties and interest do we charge?" and "How do you change a return?" for details.

Disability supports deduction (line 215) - This deduction replaces Attendant care expenses. See "Line 215 - Disability supports deduction" for details.

Canadian Forces personnel and police deduction (line 244) - Certain members can claim this deduction under certain conditions. See "Line 244 - Canadian Forces personnel and police deduction" for details.

Non-capital losses of other years (line 252) - The loss carry-forward period has changed. See "Line 252 - Non-capital losses of other years" for details.

Tuition and education amounts (line 323) - A restriction has been removed for the education amount. See "Line 323 - Tuition and education amounts" for details.

Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later (line 330) - You can now claim medical expenses at this line only for these individuals. See "Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1987 or later" for details.

Allowable amount of medical expenses for other dependants (line 331) - This line is now used to claim medical expenses for other dependants. See "Line 331 - Allowable amount of medical expenses for other dependants" for details.

Federal political contribution tax credit (lines 409 and 410) - The threshold amounts for the calculation of this credit have changed. See "Lines 409 and 410 - Federal political contribution tax credit" for details.

Investment tax credit (line 412) - The deadline to claim renounced Canadian exploration expenses has been extended. See "Line 412 - Investment tax credit" for details.

Foreign tax credit (lines 431 and 433) - The carry-forward period for unclaimed credits has changed. See "Lines 431 and 433 - Federal foreign tax credit" for details.

Refundable medical expense supplement (line 452) - Line 215 will now be considered in the calculation of this supplement. See "Line 452 - Refundable medical expense supplement" for details.

Are you using the tax and benefit package for the correct province or territory?

It is important to use the package for the province or territory where you resided at the end of the year so that your provincial or territorial tax and credits can be calculated properly. To make sure you are using the correct package, see "Which tax and benefit package should you use?".

La version française de cette publication est intitulée Guide général d'impôt et de prestations - 2004 .

Visually impaired persons can get our publications in braille, large print, or etext (computer diskette), or on audio cassette by visiting our Web site at www.cra.gc.ca/alternate or by calling 1-800-267-1267 weekdays from 8:15 a.m. to 5:00 p.m. (Eastern Time).

Did You Know?

Did You Know?

You could be eligible for a monthly Canada Child Tax Benefit - which may include the Child Disability Benefit supplement

You could be eligible for a GST/HST credit

Please check the "Yes" box on page 1 of your return if you are a Canadian citizen and you want to authorize the Canada Revenue Agency (CRA) 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 do NOT authorize the Canada Revenue Agency (CRA) to provide your name, address and date of birth to Elections Canada.

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"

Notes
The CRA 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 CRA of your new address, the CRA will advise Elections Canada the next time information is provided.

If, during the year, you change your mind about the CRA sending your information to Elections Canada, please contact the CRA 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)

Confidentiality

Information on the National Register of Electors will be used only for electoral purposes as permitted under the Canada Elections Act. You can write to Elections Canada requesting 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

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

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