ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000
Table of Contents
- Elections Canada
- At your service
- Before you start
- Determining your residency status
- Filing your return
- Identification
- Goods and services tax/harmonized sales tax (GST/HST) credit application
- Foreign income
- Total income
- Retroactive lump-sum payments
- Loans and transfers of property
- Split income of a child under 18
- How to report
- Tax shelters
- Line 101 - Employment income
- Line 104 - Other employment income
- Line 113 - Old Age Security pension
- Line 114 - Canada or Quebec Pension Plan benefits
- Line 115 - Other pensions or superannuation
- Line 119 - Employment Insurance benefits
- Line 120 - Taxable amount of dividends from taxable Canadian corporations
- Line 121 - Interest and other investment income
- Line 122 - Net partnership income: Limited or non-active partners only
- Canadian certified feature films and productions
- Line 126 - Rental income
- Line 127 - Taxable capital gains
- Line 128 - Support payments received
- Line 129 - Registered retirement savings plan (RRSP) income
- Line 130 - Other income
- Lines 135 to 143 - Self-employment income
- Line 144 - Workers' compensation benefits
- Line 145 - Social assistance payments
- Line 146 - Net federal supplements
- Net Income
- Line 206 - Pension adjustment
- Line 207 - Registered pension plan (RPP) deduction
- Line 208 - Registered retirement savings plan (RRSP) deduction
- 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
- Line 220 - Support payments made
- Line 221 - Carrying charges and interest expenses
- Line 224 - Exploration and development expenses
- Line 229 - Other employment expenses
- Line 231 - Cleric's residence deduction
- Line 232 - Other deductions
- Line 235 - Social benefits repayment
- Taxable Income
- 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
- Non-refundable tax credits
- What amounts can you claim?
- Amounts for non-resident dependants (lines 303 and 306)
- Line 300 - Basic personal amount
- Line 301 - Age amount
- Line 303 - Spousal amount
- Line 305 - Equivalent-to-spouse amount
- Line 306 - Amount for infirm dependants age 18 or older
- Line 308 - Canada or Quebec Pension Plan contributions through employment
- Line 310 - Canada or Quebec Pension Plan contributions payable on self-employment and other earnings
- Line 312 - Employment Insurance premiums
- Line 314 - Pension income amount
- Line 315 - Caregiver amount
- Line 316 - Disability amount
- Line 318 - Disability amount transferred from a dependant other than your spouse
- Line 319 - Interest paid on your student loans
- Line 323 - Tuition and education amounts
- Line 324 - Tuition and education amounts transferred from a child
- Line 326 - Amounts transferred from your spouse
- Line 330 - Medical expenses
- Line 331 - Medical expenses adjustment
- Line 338
- Line 349 - Donations and gifts
- Federal tax calculation
- Minimum tax
- Schedule 1, Federal Tax Calculation
- Method A
- Line 445 - Section 217 tax adjustment
- Line D - Surtax for non-residents and deemed residents of Canada
- Method B
- Line 424 - Federal tax on split income
- Line 425 - Federal dividend tax credit
- Line 426 - Overseas employment tax credit
- Line 427 - Minimum tax carry-over
- Line 445 - Section 217 tax adjustment
- Line 429 - Basic federal tax
- Line I - Surtax for non-residents and deemed residents of Canada
- Lines 431 and 433 - Federal foreign tax credit
- Line 419 - Federal individual surtax
- Line 464 - Additional federal foreign tax credit
- Line 468 - Additional investment tax credit
- Refund or Balance owing
- Lines 409 and 410 - Federal political contribution tax credit
- Line 412 - Investment tax credit
- Lines 413 and 414 - Labour-sponsored funds tax credit
- Line 418 - Additional tax on RESP accumulated income payments
- Line 421 - Canada Pension Plan contributions payable on self-employment and other earnings
- Line 422 - Social benefits repayment
- Line 428 - Provincial or territorial tax
- 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
- Lines 484 and 485 - Refund or Balance owing
- Line 484 - Refund
- Direct deposit
- Line 485 - Balance owing
- After you file
- What happens to your return after we receive it?
- When can you expect your refund?
- When will we pay interest?
- Income tax problems?
- What should you do if you disagree?
- How do you change a return?
- Can you file a return to claim a refund for a previous year?
- What is a voluntary disclosure?
- What should you do if you move?
- Should you be paying your taxes by instalments?
- Electing under section 217
- Index
- International Tax Services Office
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