ARCHIVED - General Income Tax and Benefit Guide - 2001

5000-G Rev. 01

Index

• Amounts paid in foreign funds
• Annuity payments
• Bank accounts
• Beneficiaries of non-resident trusts
• Bursaries
• Canada Child Tax Benefit (CCTB)
• Canada Savings Bonds (CSBs)
• Certified feature films or productions
• Changing your return
• Child support
  • Support payments made
• Commission income
• Common-law partner - defined
• Community volunteer program
• Contacting us
• Cultural gifts
• Death benefits (other than Canada or Quebec Pension Plan death benefits)
• Deceased persons, filing for
• Deemed resident
• Dependants, non-resident - non-refundable tax credits
• Depletion allowances
• Direct deposit
• Disagreeing with your assessment
• Due date for returns
• Ecological gifts
• EFILE
• Elections Canada
• Emergency volunteers
• Emigrants - non-refundable tax credits
• Employment Insurance - repaying benefits
• Factual resident
• Federal logging tax credit
• Federal non-refundable tax credits
• Federal tax and credits
• Fellowships
• Filing a return - due date
  • for deceased persons
  • for previous years
  • requirements
• Films, investment in
• Foreign income and property
• Getting help
• Goods and services tax/harmonized sales tax (GST/HST)
  • credit
  • rebate, inclusion in income
• Government gifts
• Guaranteed investment certificates (GICs)
• Home Buyers' Plan - designating repayments
  • income inclusion
• Hours of service
• Identification
• Immigrants - non-refundable tax credits
• Income amounts paid back
• Income-maintenance insurance plans
• Income tax problems
• Income that is not taxed
• Installments
• 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 access
• 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
  • Line 115 - Other pensions or superannuation
  • Lump-sum payment income
• Marital status
• Minimum tax
  • Minimum tax carry-over
• Moving - advising us
• Net income - spouse or common-law partner
• Newcomers to Canada - non-refundable tax credits
• Non-resident dependants
• Objections
• Old Age Security - repaying benefits
• Overseas employment tax credit
• Penalties
• Pensions from a foreign country
• Personal label
• Personal tax information, requesting
• Post-dated cheques, paying your taxes with
• Previous years, filing for
• Province of residence
• Refunds
• Registered retirement income fund (RRIF) income
• Registered retirement savings plans (RRSPs) for spouse or common-law partner
• Repaying amounts included in income
• Representatives
• Research grants
• Resource expenses
• Retiring allowances (severance pay)
• Return due date
• Safety deposit box charges
• Schedule 7, instructions for completing
• Scholarships
• Self-employment income
• Severance pay
• Social insurance number
• Split income of a child under 18
• Spouse - defined
• Stock option benefits
• Suggestions
• Tax package - where to get one
  • which one to use
• Tax shelters
• Term deposits
• Territory of residence
• Transfers to non-resident trusts
• Treasury bills (T-bills)
• United States social security benefits
  • Employment with a prescribed international organization
• Voluntary disclosures
• Vow of perpetual poverty
• Wage-loss replacement plans
• War veterans allowances and pensions