ARCHIVED - 1997 General Income Tax Guide

Where do you find …

A B C D E F G H I L M N O P R S T U V W

A

• Age amount
• Alimony
  • payments made
  • payments received
• Amounts for infirm dependants age 18 or older
• Amounts transferred from your spouse
• Annuity payments
• Attendant care expenses
  • expenses
  • medical expenses
• Authorizing your representative

B

• Balance owing
• Basic federal tax
• Basic personal amount

C

• Canada or Quebec Pension Plan
  • benefits
• Contributions
  • Making additional CPP contributions
  • Making optional QPP contributions
  • on self-employment and other earnings
  • through employment
  • payable on self-employment and other earnings
  • overpayment
• Canada Pension Plan, supplementary contribution
  • credit
  • payable
• Canada Savings Bonds
• Capital gains
• Capital gains deduction
• Carrying charges
• Carrying charges for foreign income
• Changing your return
• Charitable donations
• Child care expenses
• Child support
  • payments made
  • payments received
• Child Tax Benefit
• Commission income
• Cultural gifts

D

• Death benefits (other than Canada or Quebec Pension Plan death benefits)
• Deceased persons, filing for
• Deemed resident
• Direct deposit
• Disability amount
• Disability amount transferred from a dependant other than your spouse
• Dividends
• Dividend tax credit
• Do you have to file a tax return?

E

• Ecological gifts
• Education amount
• EFILE
• Elections Canada
• Employment income and expenses
• Employment Insurance benefits (See also "Repaying income amounts" and "Social benefits repayment")
• Employment Insurance premiums
• Equivalent-to-spouse amount

F

• Factual resident
• Federal individual surtax
• Federal logging tax credit
• Federal tax
• Filing date
• Foreign income
• Foreign tax credit

G

• Goods and services tax/harmonized sales tax (GST/HST) credit
• Government gifts

H

• Home Buyers' Plan
  • Repayments under the
  • To include as income
• Hours of service

I

• Identification
• Income that is not taxed
• Instalments
  • Should you be paying your 1998 taxes by instalments?
  • Tax paid by instalments
• Interest and other investment income
• Interest expenses
• Interest on refunds and balances owing
• Internet access
• Investment tax credit
  • Additional investment tax credit

L

• Labour-sponsored funds tax credit
• Late-filing penalty
• Legal fees
  • to collect or establish a right to salary or wages
• Loans and transfers of property
• Loans and transfers to non-resident trusts
• Losses
  • Business investment loss
• Limited partnership losses of other years
  • Net capital losses of other years
  • Non-capital losses of other years

M

• Maintenance
  • payments made
  • payments received
• Medical expenses
• Medical expense supplement, refundable
• Minimum tax
• Moving expenses

N

• Net federal supplements
  • deduction
  • income
• Non-refundable tax credits
• Non-resident dependants
• Northern residents deductions

O

• Old Age Security pension
• Overseas employment tax credit

P

• Partnership income - Limited or non-active
• Pension income amount
• Pension or superannuation income
• Pensions from a foreign country
• Political contributions
• Provincial tax and credits

R

• Refundable Quebec abatement
• Refunds
  • for a previous year
• Registered education savings plan income
• Registered pension plan deduction
• Registered retirement income fund (RRIF) income
• Registered retirement savings plan (RRSP) income and deduction
• Rental income
• Repaying income amounts
• Research grants
• Retiring allowances (severance pay)

S

• Safety deposit box charges
• Saskatchewan Pension Plan income and deduction
• Scholarships
• Self-employment income
• Severance pay
• Social assistance payments
  • deduction
  • income
• Social benefits repayment
  • deduction
  • to repay
• Social insurance number
• Spousal amount
• Spouse - defined
• Support payments
  • payments made
  • payments received

T

• Tax deducted per information slips
• Tax transfer for residents of Quebec
• Tax shelters
• Territorial tax and credits
• Transfer of amounts from dependants
  • Amounts transferred from your spouse
  • Disability amount transferred from a dependant other than your spouse
• Tuition and education amounts transferred from a child
• Tuition fees

U

• Union, professional, or like dues
• United States social security benefits
  • exempt under a tax treaty
  • income

V

• Vow of perpetual poverty

W

• Wage-loss replacement plans
• War veterans allowances and pensions
• Workers' Compensation benefits
  • deduction
  • income

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