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

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La version française de cette publication est intitulée, Guide général d'impôt et de prestations pour les non-résidents et les résidents réputés du Canada - 2000.

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What's new for 2000?

We list the major changes below, including income tax changes that have been announced, but were not law at the time of printing. If they become law as proposed, they will be effective for 2000 or as of the dates indicated. For more details on these and other changes, see the areas outlined in red in this guide.

Spouse - The definitions relating to this term have been revised. For details, see page 11.

Canada Child Tax Benefit - There are increases to the amounts we use to calculate this benefit. For details, get the pamphlet called Your Canada Child Tax Benefit.

Goods and services tax/harmonized sales tax (GST/HST) credit - We will reduce the time it takes to adjust your credit after you advise us that your family situation has changed, such as when you have another child or separate from your spouse. For details, see page 11.

There are also increases to the amounts we use to calculate this credit.

Split income of a child under 18 - Certain income of a child born in 1983 or later is now treated differently. For details, see page 15.

Stock-option benefits - You may be able to choose to defer reporting such benefits received through employment. For details, see page 16.

Interest and other investment income (line 121) - You may be able to reduce the amount to include in your income for interest you receive on a tax refund.

Taxable capital gains (line 127) - There are changes in how much you have to include in your income.

There also are changes in how to report certain dispositions of listed personal property and eligible small business investments. For details, get the guide called Capital Gains.

Scholarships, fellowships, bursaries, study grants, and artists' project grants (included on line 130) - You may qualify for an additional reduction in the amount you have to report.

Child care expenses (line 214) - You may be able to claim more for a disabled child.

Attendant care expenses (line 215) - You may be able to claim expenses for care that allows you to go to school.

Social benefits repayment (line 235) - The amount you can earn before you have to repay any of your Old Age Security benefits has increased.

Stock option and shares deductions (line 249) - There is now a deduction for donating securities acquired under stock options. For details, get the pamphlet called Gifts and Income Tax.

Credit amounts - There are increases to the Basic personal amount (line 300) and to the amounts you use to calculate the following credits:

• Age amount (line 301)
• Spousal amount (line 303)
• Equivalent-to-spouse amount (line 305)
• Amount for infirm dependants age 18 or older (line 306)
• Caregiver amount (line 315)
• Disability amount (line 316)
• Medical expenses (lines 330 and 331)
• Federal political contribution tax credit (lines 409
  and 410)
• Refundable medical expense supplement (line 452)

Personal amount supplement (line 307) - This line, and the related Schedule 13, have been eliminated as a result of the 1999 Federal Budget.

Disability amount (line 316) - You may be able to claim an additional amount. You may be able to claim the disability amount if you receive certain types of therapy.

Disability amount transferred from a dependant other than your spouse (line 318) - You may be able to claim this amount for certain other dependants.

Medical expenses (line 330) - You may be able to claim certain costs relating to building a home.

Donations and gifts (line 349) - There are new rules about donating ecologically sensitive land and (in 2000 or 1999) property in a life insurance policy, RRSP, or RRIF. For details, get the pamphlet called Gifts and Income Tax.

Federal tax - Certain amounts used in calculating your federal tax have changed. See Schedule 1 for details.

Federal individual surtax (line 419) - You may have less surtax to pay.

Surtax for non-residents and deemed residents of
Canada - The rate of surtax has changed. See Schedule 1 for details.