ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001

5013-G

Let our symbols be your guide

This guide gives information on the income you need to report and the deductions and credits you are entitled to claim on your 2001 return. It will help you determine your tax payable and any refund to which you are entitled.

You don't need to read the whole guide!

Beginning with "Line 101 - Employment income" we will lead you directly to the information that may apply to you by using a symbol. Before you start, it is important that you:

• read the information beginning from "What if you need help?" straight through to "Tax shelters";
• determine whether, in 2001, you were a deemed resident, a non-resident, or a non-resident of Canada electing under section 217 of the Income Tax Act (click here for the definitions);
• locate the symbol (see below) that applies to your situation; and
• as you complete your return and you come to a line on it that applies to you, look up the corresponding line number in this guide. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, then the information does not apply to you.

Just follow the symbol that applies to you

Note
This guide applies to you only if your situation is listed under the heading "Is this tax and benefit package for you?"