ARCHIVED - General Income Tax and Benefit Guide - 2000

Ident ification

Follow the instructions on the return to complete this area. Providing incomplete or incorrect information may delay the processing of your return, and any refund, credit, or benefit, such as any goods and services tax/harmonized sales tax (GST/HST) credit and Canada Child Tax Benefit payments to which you may be entitled.

Personal label

If you have a personal label, attach it to your return. If your name, your address, your social insurance number (SIN), or your spouse's SIN is incorrect, put a line through the wrong information, and print your changes clearly on the label.

We may modify part of your address to meet Canada Post's requirements. Therefore, the address on your package, your Notice of Assessment, or other correspondence we send you may be different from the one you indicate on your return.

Marital status

Check the box that applies to your status for income tax purposes on December 31, 2000. Check either "Married" or "Living common law" (whichever applies) if you had a spouse who meets the definition below. Check one of the other boxes only if neither of the first two applies.

Spouse

For tax purposes, you have a spouse when you are legally married, or living common law with someone (see below). You still have a spouse if you are living apart for reasons other than a breakdown in your relationship.

Living common law

This applies when you live and have a relationship with a person of the opposite sex to whom any of the following applies. He or she:

• is the natural or adoptive parent (legal or in fact) of your child;
• has been living and having a relationship with you for at least 12 continuous months; or
• lived with you previously as your spouse for at least 12 continuous months.

The above includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

New terms

Starting for 2001, the term spouse will mean only a married partner. Living common law will include partners who, whether they are of the same sex or the opposite sex, meet the conditions discussed above. A common-law partner will have the same income tax rights and obligations as a spouse.

If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year:

2000 - To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "Living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. If only one of you is filing a return for 2000, attach to that return a letter that both of you have signed, stating this choice, as well as providing both of your names, addresses, and SINs.

1999 or 1998 - To have the choice apply starting for 1999 (if both of you did not complete your returns for 1999 this way) or 1998, send us a letter that both of you have signed, stating this choice, as well as providing both of your names, addresses, and SINs. You have to send the letter by the due date for your returns for 2000 (see page 9). If you make this choice for a year, and your situation was the same in the years after that year, this choice also applies for those years. In that case, complete the Identification area of your returns for 2000 as shown under "2000" above.

Notes
Once you and your common-law partner have made this choice, it cannot be reversed.

In this guide, spouse refers to a person to whom you are legally married. It also refers to a person with whom you are living common law, whether he or she is of the opposite sex or (if together you made the above choice) the same sex.

Province or territory of residence

Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2000. For details, see "Which tax and benefit package should you use?".

Self-employed

If you were self-employed in 2000, enter the province or territory where you had a permanent business establishment.