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" for details.
Canadian Forces personnel and police deduction (line 244) - Certain members can claim this deduction under certain conditions. See "Line 244" for details.
Non-capital losses of other years (line 252) - The loss carry-forward period has changed. See "Line 252" for details.
Tuition and education amounts (line 323) - A restriction has been removed for the education amount. See "Education amount" for details.
Medical expenses for self, spouse or common-law partner, and your dependant children born in 1987 or later (line 330) - The individual for whom you can claim medical expenses at this line has changed. See "Line 330" 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" 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" for details.
Investment tax credit (line 412) - The deadline to claim the renounced Canadian exploration expenses has been extended. See "Line 412" for details.
Foreign tax credit (lines 431 and 433) - The carry-forward period for unclaimed credits has changed. See "Lines 431 and 433" for details.
Refundable medical expense supplement (line 452) - Line 215 will now be considered in the calculation of this supplement. See "Line 452" for details.
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?".
Your Rights
We respect your rights
If you feel your rights have not been respected, we encourage you to speak with an officer or a supervisor, or consult guide RC4213, Your Rights.
This guide outlines your rights in detail. You can get a copy from our Web site at www.cra.gc.ca/forms or by calling 1-800-959-2221.
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"
- You authorize the CRA 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.
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, they 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 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)
- The CRA 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
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
- (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 2004 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:
- read the information from "At your service" to "Tax Shelters";
- determine whether, in 2004, you were a deemed resident, a non-resident, or a non-resident electing under section 217 of the Income Tax Act (see "Determining your residency status");
- 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 under the heading "Is this tax and benefit package for you?"
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