ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000

I ndex

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

A
Amounts paid in foreign funds
Annuity payments

B
Bank accounts
Basic federal tax
Beneficiaries of non-resident trusts
Bursaries

C
Canada Child Tax Benefit (CCTB)
Canada Savings Bonds (CSBs)
Certified feature films or productions
Changing your return
Child support

• Line 220 - Support payments made

Commission income
Common law
Contacting us
Cultural gifts

D
Death benefits (other than Canada or Quebec Pension Plan death benefits)
Deceased persons, filing for
Deemed residents
Dependants, non-resident - non-refundable tax credit
Depletion allowances
Direct deposit
Disagreeing with your assessment
Due date for returns

E
Ecological gifts
Electing under section 217

• Electing under section 217

Elections Canada
Emergency volunteers
Employment Insurance (EI) benefits

F
Federal logging tax credit
Federal tax
Fellowships
Filing a return - due date

• for deceased persons
• for previous years
• requirements

Films, investment in
Foreign income and property

G
Getting help
Goods and services tax/harmonized sales tax (GST/HST) - credit

• rebate, inclusion in income

Government gifts
Guaranteed investment certificates (GICs)

H
Home Buyers' Plan - designating repayments

• income inclusion

Hours of service

I
Identification
Immigrants - non-refundable tax credits
Income amounts paid back
Income maintenance insurance plans
Income tax problems
Income that is not taxed
Instalments

• Should you be paying your taxes by instalments?

Insurance policies - income received

• loan interest paid

Interest on balances owing
Interest on refunds- deduction for repaying

• received as income
• when do we pay?

Internet acces

L
Legal fees - to recover employment income

• other

Loans and transfers of property
Loans to non-resident trusts
Losses

• Line 251 - Limited partnership losses of other years

Lump-sum payment income

• Lump-sum benefits
• Lump-sum payments

M
Marital status
Minimum tax

• Line 427 - Minimum tax carry-over

Moving, advising us

N
Non-refundable tax credits
Non-residents
Non-resident dependants
Non-residents electing under section 217

• Electing under section 217

O
Objections
Old Age Security, repaying benefits
Overseas employment tax credit

P
Penalties
Pensions from a foreign country
Personal label
Personal tax information, requesting
Post-dated cheques, paying your taxes with
Previous years, filing for
Province or territory of residence

R
Refunds
Registered retirement income fund (RRIF) income
Repaying amounts included in income
Representatives
Research grants
Residential ties
Resource expenses
Retiring allowances (severance pay)
Return due date

S
Safety deposit box charges
Schedule 7, instructions for completing
Scholarships
Self-employment income
Severance pay
Social insurance number
Split income of a child under
Spousal RRSPs
Spouse - defined
Stock option benefits
Suggestions
Surtax for non-residents and deemed residents

T
Tax package - where to get one

• which one to use

Tax shelters
Term deposits
Transfers to non-resident trusts
Treasury bills (T-bills)

U
United States social security benefits

• Receipts

V
Voluntary disclosures
Vow of perpetual poverty
W
Wage-loss replacement plans
War veterans allowances and pensions