ARCHIVED - 1997 General Income Tax Guide
Table of contents
What's new for 1997?
1997 Federal Budget
National Register of Electors
Where do you find …
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At your service
- What if you need help?
- Internet access
- Before you contact us
- Hours of service
- Teletypewriter (TTY) users
- Getting personal tax information
- Authorizing your representative
- Social insurance number (SIN)
- Do you have to file a tax return?
- Child Tax Benefit (CTB)
- Which tax package should you use?
- Other publications you may need
- Where can you get the tax package you need?
- Getting started
- Income tax and benefit return
- What date is your 1997 return due?
- Self-employed persons
- Deceased persons
- What are the penalties if you file your return late?
- When will we pay or charge interest?
- What do you include with your return and what records do you keep?
- What if you are missing information?
- How do you report foreign income and other amounts?
- When can you expect your refund?
- What happens to your return after we receive it?
- How do you change your return?
- Can you file a return to claim a refund for a previous year?
- WhatIsVoluntaryDisclosure?
- If you move, what should you do?
- Should you be paying your 1998 taxes by instalments?
Elections Canada
Goods and services tax/harmonized sales tax (GST/HST) credit application
- Who can apply?
- Who cannot apply?
- Number of children
- Net income of spouse
- Income limit
- Calculating your GST/HST credit
- Loans and transfers to non-resident trusts
- Due dates for Form T1141
- Penalties
- Beneficiaries of non-resident trusts
- Due dates for Form T1142
- Penalties
- Ownership of foreign property
- Do not include
- Loans and transfers of property
- Tax shelters
- Line 101 - Employment income
- Commissions (box 42)
- Line 104 - Other employment income
- Research grants
- Wage-loss replacement plans
- GST/HST and QST rebates
- Line 113 - Old Age Security pension
- Line 114 - Canada or Quebec Pension Plan benefits
- CPP or QPP lump-sum 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 (RRIF) payments
- Pensions from a foreign country
- United States social security
- Line 119 - Employment Insurance benefits
- Line 120 - Taxable amount of dividends from taxable Canadian corporations
- How to report
- Line 121 - Interest and other investment income
- How to report
- Bank accounts
- Term deposits, guaranteed investment certificates (GICs), and other similar investments
- Canada Savings Bonds (CSBs)
- How to report
- Treasury bills (T-Bills)
- Earnings on life insurance policies
- Foreign interest and dividend income
- Line 122 - Net partnership income: Limited or non-active partners only
- How to report
- Certified feature films and certified productions
- Line 126 - Rental income
- Line 127 - Taxable capital gains
- How to report
- Line 128 - Support payments received
- Child support
- Line 129 - Registered retirement savings plan (RRSP) income
- Spousal RRSPs
- Repayments under the Home Buyers' Plan (HBP)
- 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)
- Registered education savings plans (RESPs)
- Other income
- Lines 135 to 143 - Self-employment income
- Line 144 - Workers' Compensation benefits
- Line 145 - Social assistance payments
- Line 146 - Net federal supplements
- Line 206 - Pension adjustment
- Line 207 - Registered pension plan (RPP) deduction
- Line 208 - Registered retirement savings plan (RRSP) deduction
- Maximum you can deduct
- Your RRSP contributions
- Transfers
- Overcontributions
- 1997 RRSP deduction limit
- Schedule 7, RRSP Contributions, Transfers, and Designations of Repayments Under the Home Buyers' Plan
- Undeducted RRSP contributions
- Income transferred
- Home Buyers' Plan (HBP) repayments
- Line 209 - Saskatchewan Pension Plan deduction
- Line 212 - Annual union, professional, or like dues
- Line 214 - Child care expenses
- Line 215 - Attendant care expenses
- Line 217 - Business investment loss
- Line 219 - Moving expenses
- How to claim
- Line 220 - Support payments
- Child support
- Line 221 - Carrying charges and interest expenses
- Carrying charges
- Carrying charges for foreign income
- Interest expenses
- Canada Savings Bonds (CSBs)
- Policy loan interest
- Line 224 - Exploration and development expenses
- How to claim
- Renounced resource expenses
- Depletion allowances
- Line 229 - Other employment expenses
- Artists' employment expenses
- Repayment of salary or wages
- Legal fees
- Line 232 - Other deductions
- Repaying income amounts
- EI benefits
- Refund interest
- Legal fees
- Other amounts you can deduct
- Line 235 - Social benefits repayment
- Employment Insurance (EI) benefits
- Old Age Security (OAS) pension benefits and net federal supplements
- Line 237 - Accumulated forward-averaging amount withdrawal
- Line 248 - Employee home relocation loan deduction
- Line 249 - Stock option and shares 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
- Employment with a prescribed international organization
- 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 - Spousal amount
- Net income of spouse
- Line 305 - Equivalent-to-spouse amount
- Line 306 - Amounts for infirm dependants age 18 or older
- Claims made by more than one person
- Line 308 - Canada or Quebec Pension Plan contributions through employment
- Employment in Quebec
- Tax-exempt employment income earned by a registered Indian
- Line 309 - Supplementary Canada Pension Plan (CPP) contribution payable
- Line 310 - Canada or Quebec Pension Plan contributions payable on self-employment and other earnings
- Making additional CPP contributions
- Making optional QPP contributions
- How to calculate your contributions
- Line 312 - Employment Insurance premiums
- Line 314 - Pension income amount
- Line 316 - Disability amount
- Line 318 - Disability amount transferred from a dependant other than your spouse
- Line 323 - Tuition and education amounts
- Eligible tuition fees
- Forms
- Education amount
- Part-time students
- Line 324 - Tuition and education amounts transferred from a child
- Student with a spouse
- Student claimed as a dependant
- Student not claimed as a dependant
- Line 326 - Amounts transferred from your spouse
- Line 330 - Medical expenses
- Allowable medical expenses
- Travel expenses
- Reimbursement of an allowable medical or dental expense
- Care by an attendant, or care in a nursing home, school, institution, or other establishment
- Persons who qualify for the disability amount (line 316)
- Line 331 - Medical expenses adjustment
- Line 335
- Line 338
- Line 349 - Donations and gifts
- Allowable charitable donations and government gifts
- Maximum you can claim
- Qualified donees
- Donations of non-qualifying securities
- Donations to U.S. charities
- Carrying forward donations
- Cultural and ecological gifts
- Minimum tax
- Lines 409 and 410 - Federal political contribution tax credit
- Line 412 - Investment tax credit
- Lines 413 and 414 - Labour-sponsored funds tax credit
- Line 419 - Federal individual surtax
- Line 421 - Canada Pension Plan contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 424 - Supplementary Canada Pension Plan (CPP) contribution payable
- Line 428 - Provincial or territorial tax
- Tax payable to more than one province
- Line 437 - Total income tax deducted
- Line 438 - Tax transfer for residents of Quebec
- Line 440 - Refundable Quebec abatement
- Line 448 - Canada Pension Plan 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 478 - Forward-averaging tax credit
- Line 479 - Provincial or territorial tax credits
- Lines 484 and 485 - Refund or Balance owing
- Line 484 - Refund
- Direct deposit
- Line 485 - Balance owing
- Making a payment arrangement
- Schedule 1, Federal Tax Calculation
- Line 423 - Tax adjustments
- Line 425 - Federal dividend tax credit
- Line 427 - Minimum tax carry-over
- Line 429 - Basic federal tax
- Overseas employment tax credit
- Lines 431 and 433 - Federal foreign tax credit
- Federal logging tax credit
- Line 464 - Additional federal foreign tax credit
- Line 468 - Additional investment tax credit
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Client Services Directorate
Revenue Canada
400 Cumberland Street
Ottawa ON K1A 0L5
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