User:Naepalm/sandbox

= External References =

https://drive.google.com/?authuser=0#folders/0B1YjqhybXgfVTkxqT0YxTkQycGM

= T1 GENERAL - INFORMATION =

Province of Residence / Change of Address [RC325]
The CRA considers the taxpayer to be resident in the province where he or she has the most "significant residential ties" such as:


 * Dwelling place (or places),
 * Spouse or common-law partner (also change in marital status), AND
 * Dependants.

If a taxpayer moves back and forth between different provinces it is important to ask more probing questions. The CRA will almost always consider a taxpayer to be resident in the province where his home and family reside, regardless of the fact that he is physically elsewhere on December 31.

Marital Status Change [RC65]
When CRA receives notification of taxpayers change in marital status, they will recalculate the child and family benefits taking consideration the new marital status, your new adjusted family net income, and your provice or territory of residence.

Once individual has been separated for 90 days from spouse / common-law partner (because of a breakdown in the relationship), the effective day of the 'separated status' is the day in which individual started living separate and apart without reconciliation.

 Do not notify CRA until the individual has been separated for at least 90 days.

Nisga's Citizen Residence [T1 BC10]
The Indian Act defines eligibility for Indian Status (i.e. Registered Indians). The Indian Register is the official record identifying all Status Indians in Canada.

National Register of Electors
The National Register of Electors is a continuously-updated permanent database of eligible electors for federal elections in Canada maintained by Elections Canada.

The Elections Act permits Elections Canada to synchronize the data in the National Register of Electors with information obtained from external parties. These include federal agencies and Crown corporations including the Canada Revenue Agency, Canada Post (via the National Change of Address service), and Citizenship and Immigration Canada. The Act also specifies that Elections Canada may obtain information from other jurisdictions, such as from provincial and territorial motor vehicle registrars, and provincial electoral agencies with permanent voters lists.

The names of all people who voted are included on the final lists of electors. Names on the final lists of electors are added to the National Register of Electors, except for those people who had previously requested to opt out of the Register, or who asked that their information not be included in the Register when they registered to vote.

Goods and services tax / Harmonized sales tax (GST/HST) credit
The GST / HST credit is a tax-free quarterly payment that helps individuals and families with low or modest incomes offset or part of the GST or HST that they pay.

Eligibility

To qualify fo the GST/HST credit, a taxpayer must be a resident in Canada. At the beginning of the month in which a payment is made, the taxpayer must also be:
 * Age 19 or over;
 * Married or living CL (or have been previously married or living CL; or
 * A parent of a child with whom he or she lived (or previously a parent of a child with whom he or she lived).

Non-Resident Spouse

The CRA's present position is that taxpayers are not entitled to the GST/HST Credit for a non-resident spouse. The income of a non-resident spouse or common-law partner should not be included with the taxpayer's net income for the purpose of calculation the taxpayer's individual credit.

HST Considerations

Until April 1, 2013, British Columbia charged HST at the rate of 12%. However, it has now abandoned the HST regime and reverted to a provincial sales tax.

Calculating the Credit

"Adjusted family net income", for the purpose of the credit, excludes income from Registered Disability Savings Plans (RDSPs) and UCCB benefits. Any repayments of RDSP income or UCCB benefits must be added back in to the calculation. Benefits for a single person with no children, will be cut off for an adjusted net family income of $43052. For a married couple with no children, benefits will be cut off with an adjusted net family income of $45592, for a recipient to no longer recieve the GST/HST credit.

GST/HST Credit Annual Entitlement: July 2014 - June 2015

BC low income climate action tax credit (BCLICATC)
This credit is a non-taxable amount paid to help low‑income individuals and families with the carbon taxes they pay.

For July 2013 to June 2014, the program provides a credit of up to $115.50 for an individual, $115.50 for a spouse or common-law partner and $34.50 per child ($115.50 for the first child in a single parent family). For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $32,187. For families, the credit is reduced by 2% of their adjusted family net income over $37,552.

The payment is combined with the quarterly payment of the federal GST/HST credit.

The BC low income climate action tax credit is fully funded by the British Columbia provincial government.

New Immigrants GST/HST Application [RC151]
Individuals may apply for the goods and services tax/harmonized sales tax (GST/HST) credit in the year they become a resident of Canada. They will then begin receiving the credit the next month in which a payment is made. The calculation is based on their world income the previous year (in the case of the July and October payments) or the second previous year (in the case of January and April payments), even though that income would not have been reported on a Canadian tax return.

= TP1 Quebec Filing Obligations = Quebec has its own unique income tax system with provincial tax calculated on a separate TP1 return filed with the Quebec government. It also has its own set of tax information slips called relevés, which show the amount of income subject to provincial tax (which may be different from the amount of income subject to federal tax) and the amount of provincial tax deducted.

If a taxpayer lived or worked in Quebec during a taxation year, but was resident of a different province on December 31, he or she is subject to provincial tax only in the latter province (unless he or she has a business in Quebec, in which case the business income is subject to Quebec tax). Any Quebec provincial tax that was withheld at source, as identified in the taxpayer's relevé slips, is included with federal tax withheld at source on Line 437 of the T1. Only the income amounts identified on the federal slips are reported on the return.

Taxpayers who moved out of Quebec during the year may by required to file a Quebec tax return in order to pay premiums owing to the Quebec Prescription Drug Insurance Plan if they were covered under this plan during the part of the year they lived in Quebec. They may also be required to file a Quebec tax return if they received advance payments of Quebec credits, such as the tax credit respecting the work premium and the tax credit for home-support services for seniors, or if they want to recover installment payments paid to Revenu Quebec.

= INCOME =

What is considered income?

 * Strike Pay does not constitute income form a source and is therefore non-taxable. This includes pay earned while mnning a picket line.

Taxable Benefits
[IN PROGRESS]
 * health insurance plans
 * the value of free or subsidized board and lodging (exceptions are provided for benefits relating to: Temporary employment at a special work site, and employment at a remote work location)period is over 36 hours. [T4 30] [T4 31]
 * public transit passes
 * tuition assistance
 * interest-free and low interest loans
 * employer's contributions to a RRSP

[]'Exceptions to what is considered a benefit
 * a registered pension plan (RPP)
 * a group sickness or accident insurance plan (health compensation);
 * A private health services plan (health coverage);
 * A supplementary unemployment benefit plan; or
 * A deferred profit sharing plan (DPSP)
 * air miles rewards / other loyalty points (as long as the points are not converted to cash, or as a form of remuneration ; and the plan is not a form of tax avoidance.
 * allowances for personal or living expenses
 * first $1000 of an allowance paid to an emergency volunteers
 * reasonable travel allowances (other than automobile allowances) received by salesmen and clerics;
 * reasonable automobile allowances

Commissions [T1 102]
[IN PROGRESS] Commissions are relevant in determining the amount of employment expenses that can be claimed on [T1 229].

Research Grants [T4A 104] [T1 104]
Research grants are not technically considered to be employment income. However, because they are included in the calculation of the taxpayer's RRSP contribution limit, the CRA requires that they be reported on [T1 104]. The recipient may deduct certain expenses and include only the net amount in income.

Ineligible Deductions


 * Personal or living expenses, other than traveling expenses;
 * Expenses for which the recipient was reimbursed; and
 * Expenses deductible elsewhere on the return.

It is not possible to create a loss by claiming expenses in excess of the grant.

Gratuities and Tips [T1 104] [CPT20]
[IN PROGRESS] Income such as tips, gratuities, or occasional earnings may or may not be shown on your T4 slips. If they are not included on the T4 slips, they should be reported on [T1 104].

It is the employee's responsibility to keep track of the earnings received through employment. Employers are not required for federal purposes to keep track of how much their employees make in direct tips, tips paid directly by the customer to the employee in the form of cash left on the table or as tips on a credit card.

However, employees are required to keep a record of how much they received in the year and report the amount on [T1 104].

Employee who receive tips may elect to pay CPP/QPP contributions on the amount reported, using form [CPT20] Election to Pay Canada Pension plan Contributions. This form is used by employees to make additional Canada Pension contributions on employment income.

Shortages
[IN PROGRESS] It is common in some occupations for emplyees to have amounts deducted from their pay cheques for spillage or shortages. ince the amounts in question are not "received," taxpayers have argued, not unreasonable, that they should be exluded from income.

ex : racetrack cashier's pay cheque in respect of shortages were amounts contractually owing to the employer and therefore constructively received, gas station attendant. terms of the contract for deducting the value of spilt gas from this wages.

Statement of Qualifying Retroactive Lump-Sum Payment [T1198]
Recipients of certain types of retroactive lump-sum payments, of $3000 or more, may request the CRA to tax the amounts as if they were received in the years to which they relate. A lump-sum payment of employment income qualifies for this special treatment if it is received pursuant to:


 * A court judgment;
 * An arbitration award (other than an award reached through normal collective bargaining); or
 * A lawsuit settlement.
 * Wage-loss replacement plan.
 * Group sickness / accident insurance plans.

Documentation

Form [T1198] must be completed by the payer and filed with the taxpayer's paper return.

Security Option Benefits
[IN PROGRESS] Employees who exercise an option to acquire shares in their employer's company receive a taxable benefit equal to the difference between what they pay for the shares (the exercise price) and their FMV at that time. Unless the employer is a Canadian-controlled private corporation, this benefit is included in the taxpayer's employment income in the year of exercise. The amount of the benefit is identified [T4 38] and included in employment income in [T4 14].

Assuming certain conditions are met, a security options deduction may be claimed on [T1 249] equal to 50% of the benefit. Most importantly, the price paid for the share must not be less than its fair market value at the time the option was granted. If the benefit qualifies, the amount of the deduction will be identified on [T4 39].


 * The employer would report the amount of the deferred benefit on [T4 53] and the employee would complete form [T1212] Statement of Deferred Security Option Benefits and file it with his tax return each year until the shares are sold.

Capital Gains [T1 S3 127] [T3] [T5] [T5008] [T5013]
You may have a capital gain or capital loss when you sell or transfer capital property. Some common types of capital property include land, buildings, shares, bonds, fund and trust units.

Treasury Bills [T1 S4 121]
If you disposed of a T-bill at maturity in 2013, you must report as interest the difference between the price you paid and the proceeds of disposition shown on your T5008 slip or account statement.

If you disposed of a T-bill before maturity in 2013, you may also have to report a capital gain or loss. For more information, see "T-bills" in Guide T4037, Capital Gains.

Statement of Securities Transactions [T5008]
Information slip for traders or dealers to report purchases and sales securities as part of a T5008 information return.

Statement of Partnership Income [T5013]

 * Tax Shelters

Foreign Income [T1135] [T1141] [T1142]
In order to ensure that foreign income is reported, all taxpayers with the exception of those who immigrated to Canada during the year, are required to answer the foreign property reporting question, "Did you own, or hold foreign property at any time in 2013 with a total cost of more than $100,000CAD."

Even if the return itself is not required to be filed by the due date (for example, because there is no tax owing), form [T1135] must still be filed by the due date otherwise the penalties will apply.

Penalties

The penalty for failing to file a return is $25 per day for up to 100 days (minimum $100 and maximum $2,500). This penalty does apply to form [T1142].

When failing to file is done knowingly or under circumstances amounting to gross negligence, the penalty is $500 per month for up to 24 months (maximum $12,000), less any penalties already levied. This penalty does not apply to form [T1142].

After 24 months, the penalty is 5% of whichever of the following resulted in the requirement to file the information return, less any penalties mentioned above already levied:
 * the cost of the foreign property;
 * the fair market value of the property transferred or loaned to the trust; or
 * the cost of the shares and indebtedness of the foreign affiliate.

There is a penalty of $25 per day for every day that the form is not filed, to a maximum of $2500, so it is important that clients are made aware of the foreign property reporting question.

There are additional penalties if a failure to file is done knowingly, or in circumstances attributable to gross negligence.

Due diligence exception for penalties

The penalty for omissions on forms [T1134] and [T1141] does not apply to taxpayers who make diligent efforts to get the requested information and who:
 * disclose in the return the unavailability of the information; and
 * file the information within 90 days of it later becoming available.

[T1135] Foreign Income Verification Statement [T1135]
Types of property that are subject to the requirements include money in a foreign back account, foreign rental properties, shares in foreign corporations and foreign mutual funds (but not Canadian mutual funds that invest in foreign markets).

A property will be considered a personal-use property as long as it is used mainly for personal use and enjoyment. If a property is used partly as a vacation property and is rented out for the remainder of the year, it will be subject to the reporting requirements if the taxpayer is renting the property with a reasonable expectation of profit. However, it will not be subject to the reporting requirements if the taxpayer is merely recovering personal expenses.


 * Taxpayers have to file the [T1135] only if the total cost amount of the property - not its value - exceed $100,000.
 * Even though taxpayers may not have a single property whose cost amount exceeds $100,000, they must still file if the total cost amount of their foreign properties exceeds $100,000.

If a taxpayer inherits a foreign property, its cost amount is its full market value at the time it was acquired. Similarly, if a taxpayer owned a foreign property at the time of immigrating into Canada, its cost amount is its full market value at the time of immigration. Taxpayers who have immigrated to Canada during the year are not required to answer the foreign property reporting question. [HRB source]

Filing of form [T1135]

If the return is being filed electronically, for [1135] should be sent separately by mail to:

Ottawa Technology Centre

Data Assessment and Evaluations Program

Foreign Reporting Unit

875 Heron Road

Ottawa, ON K1A 1A2

Exceptions to Reporting Requirements

The reporting requirements do not apply to:
 * Personal-use property;
 * Property used or held exclusively in the course of carrying on an active business;
 * U.S. Individual Retirement Accounts (with the exception of Roth IRAs for which the taxpayer has not elected to defer the income of the Canada - United States tax treaty);
 * Pension or retirement plans that are exempt from tax in the foreign country;
 * An interest in a foreign trust that neither the taxpayer nor someone related to the taxpayer had to pay for (an estate); and
 * Properties in respect of which the taxpayer has received a [T3] or [T5] slip from a Canadian issuer (in which case would be reported as investment income.

If the taxpayer owns foreign property that is excluded from reporting a detailed description, form [T1135] must still be filed, but mentioned that the specified property is an exclusion.

Form [5040 US]
NOTE: When searching for the NAICS type, use the search engine to investigate the type of company in which offers the investment vehicle.

[T5 US]
All amounts must be converted into Canadian currency, based upon Bank of Canada rates, before being reported on the T1 General.

Declaration of Conditions of Employment [T2200][T777]
This form must be completed by employers in order for their employees to deduct employment expenses from their income.

Business or Professional Activities [T2125]
A list of deductible business expenses as well as their explaination for use on [T2125]

Business activities
[]==== Barbers, Hairdressers and Taxi-Drivers ==== Taxpayers in the following occupations may be considered employees for Employment Insurance purposes, even though they are self-employed for income tax and CPP purposes:


 * Barbers and hairdressers who provide their services in an establishment that offers barbering or hairdressing services; and
 * [T4 83] This indicates the gross earnings of a barber or hairdresser. It should be included in the taxpayer's gross income on the [T2125] business statement.


 * The drivers of taxis and other passenger-carrying vehicles who are not employed under a contract of service but who are not owner-operators of a business and do not own more tan 50% of the vehicle.
 * [T4A 48] Report this amount as business income on [T1 130] on a [T2125].


 * Taxi drivers who are owner-operators or who own more than 50% of their vehicle are treated as self-employed for both income tax and EI purposes. They are therefore not issued a [T4] slip.

He will also be required to pay CPP contributions as a self-employed person.

Fishers
[]NOTE - FISHING INCOME Fishers are also considered to be self-employed for income tax and CPP purposes, bt employees for Employment Insurance purposes.

OAS / GIS Applications [T4-OAS]
How do I apply?

You must apply in writing for the GIS. Complete and mail the Guaranteed Income Supplement or Statement of Income for the Allowance or Allowance for the Survivor application form (ISP-3025) for the payment year that applies to you. You will find this form on the Old Age Security forms page.

Real Estate Rentals
Information for rental property owners to report their rental income and expenses on Form T776, Statement of Real Estate Rentals.

Support Payments
A support payment is an amount payable or receivable as an allowance on a periodic basis for the maintenance for the recipient, children of the recipient, or both.

Your payment is considered a support payment if the following five conditions are met:
 * The payment must be under the terms of a court order or written agreement.
 * If the recipient is the payer's current or former spouse or common-law partner, the payer must be living separate and apart from the recipient at the time the payment was made because of a breakdown in the relationship. Otherwise, the payer must be the legal parent of a child of the recipient.
 * The payment is made for the maintenance of the recipient, child of the recipient, or both, and the recipient has discretion as to the use of the amount.
 * The allowance must be payable on a periodic basis. The timing of the payments must be set out in the court order or written agreement.
 * The payments must be made directly to the recipient.

Exceptions

Under certain situations, your payments are considered support payments even if they do not meet the preceding conditions. These situations may apply when the payments are:


 * made prior to the date of the court order or written agreement;
 * specific-purpose and third-party payments; or
 * lump-sum payments.

NOTE: If you do not have a court order or written agreement, there are no tax consequences. You cannot deduct any of the payments made and do not have to report the payments received on your income tax and benefit return.

Supporting Documentation


 * Copy of the Provincial court of BC Family Relations Act
 * Copy of the Family maintenance Enforcement Program Statement

Child Support deduction (must be dated before MAY 01, 1997)
A payer and recipient of child support payments complete this form if they both want to elect to have payments be not deductible and not taxable.

Attach a copy of your court order or written agreement if it requires the payment of separate amounts for spouse or common-law partner and child support and send this completed form to one of the tax centres.

Universal Child Care Benefit / UCCB [RC62][T1 117]
The UCCB is designed to help Canadian families, as they try to balance work and family life, by supporting their child care choices through direct financial support. The UCCB is for children under the age of 6 years and is paid in installments of $100 per month per child for a total of $1200 per year, per child. As of January 1, 2015, payments will be increased to $160 per month ($1920 annually).

The UCCB program has been expanded so that parents with children aged 6 to 17 will receive up to $720 per year, per child. The proposed changes enhancements to the UCCB will not replace the benefits that taxpayers already receive from the Child Tax Credit (CCTB), but it is implied that the CCTB will be assimilated into the expanded UCCB program. Payment dates will take effect starting January 2015 and would begin to be reflected in monthly payments to recipients in July 2015. The July 2015 payment would include up to six months of benefits to cover the January to June 2015 period.

Notes:
 * Lower income spouse will claim.
 * In the case where payee is single, taxpayer may transfer the amount to a dependent as income only if dependent has own bank account (the service of transferring UCCB to a dependent is being phased in 2013, and is reflected in the revised form [T1-DD]

= INCOME (non-taxable) =

= DEDUCTIONS = Deductions offset from total income revise the Net Income, which is the amount that government agencies use to determine beneficial programs and support that taxpayers are eligible for. Also the amount in which housing services are offered to seniors when they apply for residential care support (Cost-of-Living adjustments)

NOTE


 * The conditions of suppliment are based on TOTAL INCOME (including pension) offered by Fraser Healther Authority
 * Pension Income SPlitting will NOT be favourable to the lower income spouse if she is living in a carehome, as benefits may not be accounted for due to a higher income received
 * Family / Car home will apply for a subsidy (offered by Fraser Health Authority) to cover expenses of cost of liveing in the care home

Registered Pension Plan
[]NOTE - RESIDENCY A US 401(k) plan is not a Registered Pension Plan, and are able to claim a deduction for the contributions made to the plan. Only the income earned by the plan will be taxable and will be reported on [T1 104].

NOTE that if taxpayer had been a non-resident when he was contributing to the 401(k) plan, the benefits would be fully taxable as foreign pension benefits.

Taxpayers who want to claim a deduction for their contributions to a 401(k) plan must complete form [RC268] Contributions to a United States Retirement Plan by a Commuter from Canada.

RPP Past-Service Contributions
If the service contributions for 1990 and later years must be deducted in the year made and cannot be carried forward. Although the contribution is deductible, it will usually create a past service pension adjustment (PSPA).

Exempt PSPAs

Past Service Pension adjustment (PSPA) Exempt from Certification. [T215]

Legal fees for salary recovery [T1 S4 229]
Legal fees regarding the recovery of salary or wages per T4



Child Care Expenses Deduction [T778][T1 214]
Each person claiming the child care expenses deduction must attach a completed [T778] to his or her return. Do not include receipts, but keep them in case CRA requests to see them at a later date. The lower net income person will normally make the claim, although there are exceptions for the higher net income for making the claim due to:
 * The other person attended school and enrolled in an educational program during the months of childcare.
 * The other person was not capable of caring for children because of a mental or physical infirmity. That person must have been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or other similar institution. '''Must attach a statement from the attending physician certifying this information.
 * The other person was confined to a prison or similar institution for a period of at least two weeks; or
 * You and your spouse were, due to a breakdown in your relationship, living separate and apart at the end of 2013 and for a period of at least 90 days beginning in 2013, but you reconciled before March 1, 2014 (the current year).

Supporting Documents
 * Form [T778] will be filed with tax return. Supporting person must report SIN number, although marital status is not necessary.
 * Receipts that have been issued by the child care provider showing the receiver's SIN and contact information. Payment should will have the payer's name specified on receipts. Client should keep copies of receipts on hand until CRA asks to see them.

Note: For the 2015 taxation year, the Government proposes to increase the dollar limits of the Child Care Expense Deduction by $1,000. ;
 * $8000 per child under age 7 (previously $7000);
 * $5000 for each child aged 7 thought 16 / infirm children over age 16 (previously $4000); and
 * $11000 for children who are eligible for the Disability Tax Credit ( previously $10000).

Tradeperson's Tools Deductions [T1 229]
Taxpayers may be able to deduct the cost of eligible tools purchased in the tax year to earn employment income as a tradesperson and as an eligible apprentice mechanic. This cost includes any GST, and provincial sales tax (PST), or HST you paid.

Eligible tools

An eligible tool is a tool (including associated equipment such as a toolbox) that:
 * you bought to use in your job as a tradesperson and was not used for any purpose before you bought it;
 * your employer certified as being necessary for you to provide as a condition of, and for use in, your job as a tradesperson; and
 * is not an electronic communication device (like a cell phone) or electronic data processing equipment (unless the device or equipment can be used only for the purpose of measuring, locating, or calculating).

Your employer has to complete and sign Form T2200, Declaration of Conditions of Employment. Have your employer complete question 11 of Part B of the form to certify that the tools being claimed were bought and provided by you as a condition of your employment as a tradesperson. Attach to Form T2200 a list of the tools you are claiming, as well as the related receipts. You do not have to include Form T2200, your receipts, or your list of tools with your return, but you should keep them in case we ask to see them.

Supported documents

If you are filing electronically, keep all your documents in case we ask to see them at a later date.

If you are filing a paper return, you must submit a completed Form T777, Statement of Employment Expenses with your return. Keep all your other documents in case we ask to see them at a later date, including a completed copy of Form T2200, Declaration of Conditions of Employment signed by your employer.

Meal expenses of long-haul truck drivers [TL2] [T1 229]
Meal and beverage expenses of long-haul truck drivers are deductible at a higher rate than the 50% permitted for other transportation employees. During eligible travel periods in 2013, meal and beverage expenses are deductible at 80%.

Note: You must reduce your claim for meal and lodging expenses, by any non-taxable allowance or reimbursement you received or are entitled to receive from your employer.

Claim for Meal & Lodging Expenses [TL2]
The simplified method requires the transport employee to maintain a record of trips actually taken during the taxation year under the following headings:

Simplified Method

When following this method, the CRA allows a flat rate for each meal without requesting a supporting voucher. For 2006 and subsequent taxation years, the flat rate is $17.00 per meal to a maximum of $51 per day. The flat rate per meal is subject to the 50% limitation described. The transport employee should keep the record of trips actually taken in case the CRA wishes to verify the expenses. When transport employees choose to use this method, they may be asked to provide supporting documents from their employer indicating the number of days they were away and the number of hours spent while away.

CRA Verification Process Transport employees who have chosen to use the simplified method may be asked to supply trip records to support the number of meals claimed, and vouchers to support any lodging they have claimed or to ask their employer to provide supporting documents indicating the number of days they were away and the number of hours spent while away.

Moving Expenses Deduction [T1 219]
You can claim eligible moving expenses if you move and establish a new home to be employed or carry on a business at a new location, or if you move to study courses as a student in full-time attendance at a university, college or other educational institution that offers courses at a post-secondary school level.

Conditions for Eligibility
 * The new home must be at least 40 kilometres (by the shortest usual public route) closer to the new place of work or educational institution.
 * An individual moved to study courses as a student in full-time attendance at a university, college or other educational institution that offers courses at a post-secondadry school level, expenses can only be deducted from the part of received scholarships, fellowships, bursaries, certain prizes, and research grants that are required to be included as income.

Incidental costs related to you move (line 11)
 * changing your address on legal documants
 * replacing driving licences and non-commercial begicle permits (not including insurance)
 * utility hook-ups and disconnections. [TV? internet? phone?]

Registered Retirement Savings plan / RRSP
An RRSP is a retirement savings plan that you establish, that we register, and to which you or your spouse or common-law partner contribute. Deductible RRSP contributions can be used to reduce your tax.

Any income you earn in the RRSP is usually exempt from tax as long as the funds remain in the plan; you generally have to pay tax when you receive payments from the plan.

Withdrawals
When you withdraw money from your RRSP, government regulations require tax to be withheld as follows: Where more than one withdrawal is being made and the total amount to be withdrawn for the year is reasonably known in advance, the tax rate is based on the total of all withdrawals.

Excess Contributions
Generally, you have RRSP excess contributions if your unused contributions from prior years and your current calendar year contributions are more than your RRSP deduction limit shown on your latest notice of assessment, notice of reassessment, or a [T1028], Your RRSP Information for the tax year, plus $2,000.

Union Dues [T1 212]
NOTE: Do not to claim the same amount twice. The employer may have shown the dues withheld from your pay for the year on the T4 slips, and the association or organization may also have issued you a receipt for the same dues they received for the same year.

Clergy Residence Deduction [T1 231] [T1223]
If your employee is a member of the clergy, he or she may be able to claim a deduction from income for his or her residence when filing a personal income tax and benefits return.

An employee is a member of the clergy, a regular minister, or a member of a religious order if he or she is in charge of, or ministers to, a diocese, parish, or congregation. This also applies to an employee who is engaged only in full-time administrative service by appointment of a religious order or denomination.

To claim the deduction, the employee has to complete Parts A and C of Form | T1223, Clergy Residence Deduction. You have to complete Part B and sign the form to certify that this employee has met the required conditions. The employee does not have to file the form with his or her income tax and benefit return, but has to keep it in case we ask to see it.

For instructions on how to report the housing or utilities benefit, see | Housing or utilities.

Supporting Documents >br />
 * gives you a completed | Form T1223, Clergy Residence Deduction; or
 * tells you in writing he or she intends to claim the clergy residence deduction and tells you the amount of the deduction that will be claimed.

[]NOTE - EMP EX

Benefit Withholding with one exception, all benefits and allowances that are taxable are also subject to CPP withholding. except when relating to housing allowances received by members of the clergy if they are entitled to the offsetting deduction on [T1 231].

When entering information form the clergy member's T4, the amount of the housing allowance shown in [t4 30] must be deducted from the amount reported on [t1 101] and entered separately on [t1 104]. The taxpayer's pensionable earnings should be identified in [t4 26].

= CREDITS (non-refundable) =

Amount for an eligible dependant / AED [T1 S1 305]
You may be able to claim the amount for an eligible dependant if, at any time in the year, you met certain conditions.

Year of Marriage or Establishment of a Common-law relationship

In the year of marriage, a taxpayer may claim the eligible dependant amount as he was single for part of the tax year.

Rarely, both the amount for an eligible dependant and a spouse and common-law partner amount can be claimed by different taxpayers, in respect of the same dependant. This dual claim is allowed only if the dependant was not married or living common-law throughout the entire year.

Note: In no case can one taxpayer claim both an amount for an eligible dependant [T1 S1 305] and a spouse and common-law partner amount [T1 S1 203] in respect of different dependants.

Year of Separation A taxpayer need only meet the qualifications at some time in the year to claim the amount for an eligible dependant. A short and informal period of separation during the year may sometimes allow a legitimate claim to be made, but the temporary separated taxpayer may not support, nor be supported by, the estranged spouse or common-law partner during the period of separation. If there is not enough evidence to support that a temporary separation has been made, then neither taxpayers may the claim amount.

Supported Documentation

For the person making the claim, bank statements, receipts or bill payments detailing the separated taxpayer's living arrangements, must be on hand, as CRA will likely request for proof when a re-assessment occurs.

Note: Taxpayers are not allowed to claim the amount for an eligible dependant if they are required to make support payments for them. This ensures that the recipient of child support, not the payer, continues to be entitled to claim the amount for an eligible dependant.

Adoption Expenses [T1 S1 313]
Adoptive parents may claim eligible adoption expenses relating to the completed adoption of a child under the age of 18. As of the 2014 tax year, the maximum amount of eligible expenses has been increased to $15000 per child (previously $11669 for the 2013 tax year). Taxpayers can claim these incurred expenses in the tax year including the end of the adoption period for the child.

Eligibility of claimed expenses
 * fees paid to an adoption agency licensed by a provincial or territorial government (an "adoption agency");
 * court costs and legal and administrative expenses related to an adoption order for the child;
 * reasonable and necessary travel and living expenses of the child and the adoptive parents;
 * document translation fees;
 * mandatory fees paid to a foreign institution;
 * mandatory expenses paid for the child's immigration; and
 * any other reasonable expenses related to the adoption required by a provincial or territorial government or an adoption agency licensed by a provincial or territorial government.

Supporting documents


 * Copy of the order Under the Child Family and Community Service Act
 * Copy of the Agreement with a person other than parent who has interm / temporary custody of child. (NOTE: court file number, Date of custody , Stamped by the Ministry of Children and Family Development)

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, of your provincial or territorial [Form BC428 5833].

Children's Fitness Amount [T1 S1 365]
Taxpayers can claim fees paid in 2014 for the cost of registration or membership for your or your spouse’s or common-law partner’s child in a physical activity program. Under the 2014 proposed changes, taxpayers can now claim a maximum of $1,000 per child. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid.

Children with disabilities

If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, taxpayers can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed physical activity program.

Prescribed program

To qualify for this amount, a program must:
 * be ongoing (last at least eight consecutive weeks or, in the case of children's camps, five consecutive days);
 * be supervised;
 * be suitable for children; and
 * require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance).
 * For a child who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context, but does not include activities where a child rides mainly on or in a motorized vehicle.

Reimbursement of an eligible expense

You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.

Notes

Taxpayers may have paid an amount that would qualify to be claimed as child care expenses and the children's fitness amount. If this is the case, taxpayers must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness amount if the requirements are met.

Supporting documents

If the organization provides the taxpayer's child with two distinct prescribed programs and one program is eligible for the children's fitness amount and the other program is eligible for the children's arts amount, taxpayer should receive two receipts, or only one receipt that clearly shows the amounts paid to the organization for each distinct program.

If taxpayers are filing electronically, or filing a paper return, do not send any documents. Keep them in case CRA asks to see them at a later date.

Volunteer Firefighters [T1 S1 362]
The Volunteer Firefighters Tax Credit provides a 15% non-refundable tax credit based on an amount of $3,000 for volunteer firefighters who perform at least 200 hours of service for their communities during the year.

Eligibility A volunteer firefighter who performs at least 200 hours of volunteer firefighting services in a taxation year for one or more fire departments is eligible for the credit. Services consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department, and participating in required training related to the prevention or suppression of fires.

Eligible volunteer firefighters who receive honoraria in respect of their duties as a volunteer firefighter are able to choose between the new tax credit and continuing to be entitled to the existing tax exemption of up to $1,000 for honoraria.

Completing the return

The exempt part of a payment for your work as a volunteer firefighter is shown in box 87 of your T4 slips. You cannot claim both this exemption and the volunteer firefighters' amount.

If you are claiming the exemption, report only the amount shown in box 14 of your T4 slips. If you claim the $3,000 volunteer firefighters' amount, add the amounts shown in boxes 87 and 14 of your T4 slips and enter the result on line 101.

Public Transit Amount [T1 S1 364]
[IN PROGRESS] Taxpayers may claim cost of monthly public transit passes or passes of longer duration such as an annual pass for travel within Canada on public transit for the tax year filing.

Supporting Documentation
 * Student Universal Pass (U-pass)
 * [T4 84] Employer taxable benefit

Original transit passes must be signed and included to be able to claim a transit pass credit. U-Pass offered through student services of post-secondary school must be accompanied with the fees of services paid to be eligible.

If an employer pays for an employee's transit pass, the amount is usually considered a taxable benefit. Exceptions apply to free or discounted transit passes provided by public transit authorities to their employees, which are treated as non-taxable.

Note:
 * Treo.ca (Golden ears / Port Mann bridge tolling) monthly billing summary
 * Compass Card monthly billing summary

Home Buyers Amount (HBA) / First-Time Home Buyers' Tax Credit [T1 S1 369]
An individual is considered a first-time home buyer if neither the individual nor the individual’s spouse or common-law partner owned and lived in another home in the year of the home purchase or in any of the four preceding calendar years. The claim is a $5000 non-refundable tax credit to be applied against your federal tax liability.



Supporting documents
 * HRB First time Home Buyers Agreement
 * Letter of Congratulation / Lawyer letter explaining the First Time Home Buyer Amount eligibility, or
 * Letter stating that taxpayer (nor his or her spouse) has not owned a house within the year 2008 - 2012 period (credit claimed year 2013)

Home Buyers Plan [T1 S7]
The Home Buyers' Palm (HBP) is a program that allows you to withdraw funds from your registered retirement savings plans (RRSPs) to buy or build a qualifying home for yourself or for a related person with a disability. you can withdraw up to $25000 in a calendar year.

Your RRSP contributions must remain in the RRSP for at least 90 days before you can withdraw them under the HBP, or they may not be deductible for any year.



Generally, you have to repay all withdrawals to your RRSPs within a period of no more than 15 years. You will have to repay am amount to your RRSPs each year until your HBP balance is zero. If you do not repay the amount due for a year, it will have to be included in your income for that year.

Note: Calculating non-repayments of HBP / LLP

Lifelong Learning Plan [T1 S7]
The Lifelong Learning Plan allows you to withdraw up to $10,000 in a calendar year from your registered retirement savings plans (RRSPs) to finance full-time training or education for you, your spouse or common-law partner. You cannot participate in the LLP to finance your children’s training or education, or the training or education of your spouse’s or common-law partner’s children. As long as you meet the LLP conditions every year, you can withdraw amounts from your RRSPs until January of the fourth year after the year you make your first LLP withdrawal. You cannot withdraw more than $20,000 in total.

Note: Calculating non-repayments of HBP / LLP

Disability Tax Credit Certificate [T2201]
This form is separated into two sections: the introduction and the form itself. The form includes an application (Part A) signed by the applicant, and the a certification (Part B), completed and signed by the qualified practitioner. Both parts of the form must be completed. The original certified form must be submitted in its entirety (pages 1 to 9).

NOTE: First year of claiming the Disability credit will have to be paper filed. First time transfer of the disability credit may take up to 8 weeks to process the tax return of the receiver. If receiver is already expecting a refund, advise that CRA processing times may take longer, and that a [T1-ADJ] to claim the disability transfer may be claimed as an alternative.

Medical expenses [T1 S1 330] [Form BC428 5868]
You can claim the total amount of eligible medical expenses for 2013 that you or your spouse or common-law partner paid for:
 * yourself;
 * your spouse or common-law partner; or
 * your or your spouse's or common-law partner's child born in 1996 or later.
 * NOTE pets are considered eligible?

On the line below line 330, enter the lesser of:
 * 3% of your net income (line 236); or
 * $2,152.

Medical expenses for other dependants must be claimed on line 331.

Remember to claim the corresponding provincial or territorial non-refundable tax credit of your provincial or territorial [Form BC428 5868].

NOTE: Service fees calculate at &3 per line

Charities / Donations [T1 S9 343]
A designated gift is a type of gift made between registered charities that are not at arm's length to each other. A gift becomes a designated gift if the donor charity identifies it as a designated gift in its information return for the year the gift is made.


 * is established as a corporation, a trust, or under a constitution;
 * has exclusively charitable purposes;
 * primarily carries on its own charitable activities, but may also gift funds to other qualified donees, (e.g., registered charities);
 * more than 50% of its governing officials must be at arm's length with each other;
 * generally receives its funding from a variety of arm's length donors; and
 * its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.

First-time donor's super credit / FDSC
If you have not claimed the charitable donations tax credit after 2007, any cash donations you make after March 20, 2013 will be eligible for the first-time donor super credit. This will provide you with an additional 25% credit on your first $1,000 of donations.

The new first-time donor's super credit (FDSC) supplements the value of the charitable donations tax credit (CDTC) by 25% on donations made after March 20. 2013, by a first-time donor.

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner have claimed and been allowed a charitable donations tax credit for any year after 2007.

The FDSC applies to a gift of money made after March 20, 2013, up to a maximum of $1,000, in respect of only one taxation year from 2013 to 2017.

The FDSC can only be claimed by individuals or the individual's spouse or common-law partner who have NOT claimed the CDTC in any of the five preceding tax years.

If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than $1,000.

Documentation Required


 * Letter stating that the taxpayer (nor his or her spouse) has not previously donated to charity in the past, as a requirement for claiming the First-time Donor's Super Credit. Signed and Dated.

Family Tax Cut [T1 S1-A 423]
A non-refundable tax credit of up to $2,000 for eligible couples with minor children based on the net reduction of federal tax that would be realized if up to $50,000 of an individual's taxable income was transferred to the individual's eligible spouse or common-law partner. This would take advantage of a spouse's lower income tax bracket. The Family Tax Cut credit was introduced October 30, 2014.

Eligibility

Taxpayers may claim the Family Tax Cut for a tax year if:


 * Client was a resident of Canada on December 31 of the year (or on the date of death);
 * Client has an eligible spouse or common-law partner for the year who has not claimed the Family Tax Cut;
 * Client has a child who is under 18 at the end of the year who ordinarily lives throughout the year with client's self or * client's eligible spouse or common-law partner;
 * Client was not confined to a prison or similar institution for a period of at least 90 days during the year;
 * Neither the client nor his eligible spouse or common-law partner became bankrupt in the year;
 * Neither the client nor his eligible spouse or common-law partner elected to split eligible pension income in the year; and
 * Both the client and his eligible spouse or common-law partner file an income tax and benefit return for the year.

Normally the higher income spouse will be claiming the Family Tax Cut credit, but there are exceptions of joint custody arrangements where an eligible dependant is living with both parents. Provided that both former spouses each have an eligible spouse or common-law partner for the year, and all of the other conditions for claiming the Family Tax Cut are met, then both spouses may be eligible to claim the credit for the year.

NOTE: The Family Tax Cut non-refundable credit using a newly introduced Schedule 1-A. Unlike pension income splitting, your net income and the net income of your eligible spouse or common-law partner will not change if you claim the Family Tax Cut. As a result, benefits and tax credits that are calculated based on net income, such as the GST/HST credit, the CCTB, the age amount, and the spouse or common-law partner amount, will not change.

The calculation of the Family Tax Cut non-refundable credit, results in a non-refundable tax credit of up to $2,000. As the calculation occurs after the personal tax credits have been determined, it will not effect tax being withheld from employment income as shown on [form TD1][form TD1BC].

= CREDITS (carry forward) =

Tuition, education, and textbook amounts
Supporting Documentation

A valid Tuition amount certificate [T2202] must be included to claim eligible tuition fees, the duration of the program must be clear and periods of study must not overlap. [T2202] are available online with Student Administration at the educational institution where program is offered.

Students may wish to transfer some or all of their unused tuition, education and textbook amounts to a designated person. Some restrictions may be involved.

Part-time Program fees over $100 [T1 S11] [BC428 S11]
[IN PROGRESS] A designated educational institution is:
 * a university, college, or other educational institution in Canada that is designated by a province as a specified educational intuition under the ''Canada Student Financial Assistance Act or the Quebec Act Respecting Financial Assistance for Students;
 * an institution in Canada that is certified by Human Resources and Social Development Canada (RSDC) to be an educational institution providing courses that furnish a person with skills for or improve his or her skills in an occupation;
 * a university outside Canada at which the student is enrolled in a course of not less than three weeks duration leading to a degree; or
 * an institution in the United States that is a university, college, or other educational institution providing courses at a post-secondary level to which a student, who resided in Canada near the Canada - US border during the whole year, commuted.

Taxpayers may claim tuition fees on their tax returns only if they are over $100. If separate fees are paid for different courses and the total of all fees paid to the same institution is over $100, the tuition fees can be claimed even if the individual receipts are under $100. For courses taken at other certified institutions, they must be taken to develop or improve an occupational skill or work skills, not to develop hobbies and self development.

< TTS KEYWORD: Parttime-Program>

[]Tuition Assistance NOTE: If tuition assistance provided by an employer is treated as a taxable benefit, the taxpayer may claim the tuition tax credit for the amount of the fees included in income, but not the education/textbook amounts. This includes situations where the tuition fees are only partially reimbursed. If the tuition assistance is non-taxable and therefore not included on the T4 slip, the taxpayer may claim neither tuition fees nor the education amount, even if he or she is issued a T2202A.

NOTE: The CRA used to take the position that scholarships awarded by an employer to its employees' children constituted a taxable benefit to the employee. However, as a result of recent technical amendments, they now treat it as scholarship income in the hands of the family member. The scholarship will qualify for either the full or $500 exemption according to the usual rules.

Interest paid on your student loans [T1 S1 319] [BC428 5852]
You may have a loan under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education. If so, only you can claim an amount for the interest you, or a person related to you, paid on the loan in 2014 or the preceding five years (2009 - 2013).

Clients can claim an amount only for interest not previously claimed. If clients have no tax payable for the year the interest is paid, it is to their advantage not to claim it on the tax return. Clients can carry the interest forward and apply it on their return for any of the next five years.

Note: It is the student's responsibility to keep receipts, as CRA does not save records of interest paid credit carry forwards.

Enter on this line the amount you claimed on line 319 of your federal Schedule 1.





= CREDITS (refundable) =

Calculation of CPP / EI overpayment [T2204][T1 448][T1 450]
Taxpayers will complete this form to determine any overpayment of Canada Pension Plan or Quebec Pension Plan contributions made through employment.

CPP [T1 448]
If the taxpayer was not a resident of Quebec on December 31, 2013, and have contributed more to the Canada Pension Plan (CPP) than having to (see line 308), enter the difference on line [T1 448]. CRA will refund the excess contributions back to the taxpayer, or, will use them to reduce any balance owing.

If the taxpayer was a resident of Quebec on December 31, 2013, line [T1 448] does not apply. The excess amount must be claimed on the provincial income tax return for Quebec.

Employee GST/HST rebate [GST370] [T1 457]
As an employee, you may have incurred expenses in the course of your employment duties. Some of these expenses you paid may have included GST or HST. If you deducted these expenses from your employment income, you may be able to get a rebate of the GST or HST you paid on these expenses. Complete the GST370, Employee and Partner GST/HST Rebate Application, and claim the rebate on line 457 of your income tax and benefit return.

Supporting documents If you are filing electronically, keep all your documents in case we ask to see them at a later date.

If you are filing a paper return, you must submit a completed Form [T777], Statement of Employment Expenses with your return. Keep all your other documents in case we ask to see them at a later date, including a completed copy of Form [T2200], Declaration of Conditions of Employment signed by your employer.

Provincial Training Tax Credit (TTC) [T1014]
You can claim these credits if, in the tax year, you completed the level 1 or level 2 requirements for a non-Red Seal program or you passed a 'challenge exam and received a Certificate of Qualification'' for a program where graduating from the program qualifies for level 1 or level 2. You cannot claim these credits for a Red seal program.

Note: Completion of a challenge exam is eligible for the Training Tax Credit for the specified trade (non-Red Seal or Red Seal).

Supporting Documents

Apprenticeship Incentive Grant (AIG)
The Apprenticeship Incentive Grant (AIG) Is a taxable cash grant of $1000 per year, up to a maximum of $2000 per person, available to registered apprentices once they have successfully finished their first or second year/level (or equivalent) of an apprenticeship program in one of the "Red Seal" trades. Client must apply himself to Service Canada to receive this grant.

Deadlines for submitting AIG applications Service Canada must receive your application and the required supporting documents no later than June 30 of the calendar year following the date you progressed in your apprenticeship program.

Apprenticeship Completion Grant (ACG)
The Apprenticeship Completion Grant (ACG) is a taxable cash grant of $2,000 maximum available to registered apprentices who have successfully completed their apprenticeship training and obtained their journeyperson certification in a designated Red Seal trade on or after January 1, 2009. Client must apply himself to Service Canada to receive this grant.

Deadlines for submitting ACG applications Service Canada must receive your application including required supporting documents no later than June 30 of the calendar year following the date you completed your apprenticeship program and became certified in your trade.

Working Income Tax Benefit [T1 S6 453]
The working income tax benefit (WITB) is a refundable tax credit intended to provide tax relief for eligible working low-income individuals and families who are already in the workforce and to encourage other Canadians to enter the workforce. Based on family net income, and must be claimed by either spouse (or parent with eligible dependent)

Exception


 * If you are under 19 years of age, you may still be eligible for the WITB, if you have a spouse or common-law partner or an eligible dependant on December 31st.
 * Full-time high school students of age 19 are eligible for the WITB credit, providing that they meet the conditions.

GST / HST new housing rebate
Claiming the GST / HST new housing rebate. Guide RC4028, GST/HST New Housing Rebate

BC Small Business Venture Capital Tax Credit [SBVC 10][BC479 6049]
The small business venture capital tax credit is for corporations that invest in shares of a registered venture capital corporation or eligible business corporation.

The small business venture capital tax credit encourages investors to make equity capital investments in B.C. small businesses, in order to give small businesses access to early-stage venture capital to help them develop and grow.

Installment Payments
= TPS 2014 UPDATES =

Notes and Diagnostics
= CRA ADMINISTRATION =

Hours of Service
Individual Income Tax Enquiries:    Mon - Fri: 8:15a -  9:00p,  Sat:  9:00a - 5:00p PST Business Enquiries:                 Mon - Fri: 8:15a -  8:00p,  Sat: 10:00a - 4:00p PST Child and Family benefits (and GST): Mon - Fri: 8:15a - 5:00p PST Payment arrangements (income tax):  Mon - Fri: 7:00a - 11:00p EST

Authorizing or Canceling a Representative [T1013]
You can authorize your representative online using the "Authorize my representative" service in "My Account" and your representative will have instant access to your information and the online services to easily manage your account. If you choose to send us this form by mail (do not fax), it will be processed within the service standards.

You can also view, change, or cancel your representative;s authorization online at any time.

If you are a representative, you may already have authorization. You can quickly check, by logging in to "Represent a Client" and entering the social insurance number.

Power of Attoney
IN PROGRESS 

Represent a Client
Represent a Client allows clients to authorize a representative to access their tax information online.
 * Representatives with Level1 authorization can use the service to view tax-related information.
 * Representatives with Level 2 authorization can also use the service to submit documents, request adjustments to the client's tax return and file a Notice of Objection. However, they cannot use it to change the client's marital status, address, or direct deposit information, as only the client or the client's legal representative (such as a guardian, executor or someone with power of attorney over the taxpayer's affairs).

Consent and Request T1153
This form authorizes the Canada Revenue Agency to release selected personal information to a discounter or a tax professional about the status of a client's outstanding debts which might affect whether the return is discounted or the amount of the discounted refund.

Adjustment Request [T1-ADJ]
This form is used by an individual to request an adjustment (a reassessment) to an individual income tax return. To make a change to any return you have sent us, do not file another return for that year. Wait until you receive your notice of assessment before requesting any change to a return. You can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered.

Part C Adjustment details Other details or explanations (attach an extra sheet if required)

Process Times The CRA processes most adjustment requests received electronically within two weeks, and most of those received by mail within eight weeks. However, it may take longer if any of the following situations apply: Your request is sent in late summer or fall when we receive a higher volume of adjustment requests. Your request is for a particular situation that needs more analysis or additional review. We need to contact you or your authorized representative for more information or documentation.

When we complete our review of your adjustment request, we will send you a notice of reassessment showing any changes to your return and a letter of explanation if we did not accept the changes you requested or if no changes were needed.

Direct Deposit [T1-DD]
You can have the following amounts deposited directly into your account at a financial institution in Canada:
 * your income tax refund, goods and services tax/harmonised sales tax (GST/HST) credit including any related provincial payments, working income tax benefit (WITB) advance payments, and any other deemed overpayment of tax to which you are entitled or to which you may become entitled;
 * your Canada child tax benefit (CCTB) payments including certain related provincial or territorial programs; and
 * your universal child care benefit (UCCB) payments.

Your direct deposit request will stay in effect until you change the information or cancel the service.

CRA Request for Information Form
Use when calling the CRA to determine Cash Back eligibility

EFILE
EFILE is an automated service that permits those who prepare and file taxes on behalf of others to electronically file the current and first prior year income tax and benefit return to the CRA directly from the software used to prepare the tax return.

EFILE Exception Worksheet
You cannot use EFILE web service to file an amended return or a return for any year except the 2013 or 2012 tax year (prior year). In addition, you cannot file a return electronically in certain situations.

An EFILE exception worksheet must be completed whenever a return is paper-filed. A note with the same information must also be attached to the TPS file on the "Notes and Diagnostics" page. Signed by the tax preparer.

Supporting Documents
 * EFILE exception worksheet filled out and signed by the tax preparer (for the office)
 * CRA EFILE reject message (a record for the office folder, and a copy stapled behind the front page of return for CRA)

Electronic Filers Manual
When you owe money - Collections at the CRA== Owing Money to the Government ==

Information Forms
The payment forms and remittance vouchers listed below are not available for download on our Website due to the technical requirements of the Magnetic Ink Character Recognition (MICR) technology they use. We use MICR technology and personalize these forms to ensure that your payment is applied to the correct account. Financial institutions will not accept payments submitted with photocopies of these forms and vouchers, since photocopies do not contain magnetic ink.

These forms and vouchers are available only in personalized, pre-printed format. Or agents will personalize and mail them to you. To replace lost remittance vouchers or to get a limited number of personalized forms (maximum of six), please contact us at:

CRA enquiries for Businesses: 1-800-959-5525

CRA enquiries for Individuals: 1-800-959-8281


 * GST34-2 Goods and Services Tax / Harmonized Sales Tax Return for Registrants
 * GST34-3 Goods and services Tax/ Harmonized Sales Tax (GST/HST) Electronic Filing Information, for TELEFILE and NETFILE clients
 * GT16 Remittance voucher


 * INNS3 Instament Remittance voucher


 * PD7A Remittance Form Voucher - Statement of Account for Current Source Deductions
 * PD7A-RB Remittance Form (Twice Monthly) - statement of account for current source deduction, booklet for accelerated remitter
 * PD7A(TM) Remittance Form (Twice Monthly) - statement of account for current source deductions, accelerated remitter


 * RC103 Third Party Remittance Voucher
 * RC158 Remittance Voucher - Payment on Filing
 * RC159 Remittance Voucher - Amount Owing
 * RC160 Remittance Voucher - Interim Payments
 * RC177 Remittance Voucher - Balance Due


 * T7D Statement of Account / Remittance
 * T7DR Remittance Voucher
 * T7DR(A) Electronic Filing Remittance Form


 * T451 Notice of Assessment
 * T491 Notice of Reassessment
 * T900 Remittance Voucher
 * T901 Remittance Voucher
 * T901B Subledger Federal Credit
 * T901C Subledger Provincial Credit


 * T1187 Notice of Assessment - (Subledger Accounts)
 * T1191 Vusiness Remittance - Amounts Owing
 * T1224 Trust Notice of Assessment
 * T1227 Trust Notice of Reassessment

CRA Inquiry for Businesses: 1-800-959-5525
 * GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) - Internet only version
 * GST62-1 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (SUMMERSIDE)
 * GST62-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (SURREY)
 * GST62-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (SHAWINIGAN-SUD)
 * GST62-4 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (WINNIPEG)
 * GST62-5 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (SUDBURY)
 * GST62-6 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) (ST. JOHN'S)


 * RC107 Regulation 105 Waiver Application - Film Industry, remittance voucher for current source deductions


 * T7DR(A) Electronic Filing Remittance Form

International tax and non-resident enquiries: 1-855-284-5946 anywhere in Canada and the United States

International tax and non-resident enquiries: 613-940-8499 from outside Canada and the United States


 * NR75 Non-Resident Account Information
 * NR76 Non-Resident Tax - Statement of Account
 * NR81 Non-Resident Tax Notice of Assessment
 * NR82 Non-Resident Tax Notice of Reassessment
 * NR83 Non-Resident Tax Notice of Collection


 * NR92 Non-Resident Tax Remittance Voucher

Workers' Compensation Board of Nova Scotia
 * W1 Payroll and Contract Labour Report, statement of account (personalized)
 * W1-B Statement of Account (non-personalized)
 * W1-RB Nova Scotia Workers' Compensation Board Remittance Booklet

Information Slips

 * T4 Statement of Remuneration Paid (slip) || http://www.cra-arc.gc.ca/E/pbg/tf/t4/README.html

Treasury Bills are considered investment income and reported in [T1 S4 121]
 * T5008 Treasury Bills (T-bills) || http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/121/trsry-eng.html

Information slip for traders or dealers to report purchases and sales securities as part of a T5008 information return. NOTE: the benefits of claiming a loss carried forward from a prior year (four years max), may not be worth the service fees [$15 per schedule] to calculate it.
 * T5008 Statement of Securities Transactions || http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slps/fnncl/t5008/menu-eng.html

= Client Information Addendum =

Child and family benefits
http://www.cra-arc.gc.ca/benefits/

Child Care Tax Benefit / CCTB [RC66]
The Canada child tax benefit is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18. The CCTB may include the:


 * National child benefit supplement
 * Child disability benefit

Note: Starting in July 2011, parents in a shared custody arrangement will receive on a monthly basis one-half of the benefits they would have received if they were the only parent. This special treatment will only apply when the child lives with each parent at separate locations on an equal or near equal basis and each parent fulfills the responsibility for the care and support of the child. A taxpayer who meet the criteria of a shared-custody parent and is currently not receiving benefits should submit Form [RC66] Canada Child Benefits Application to the CRA with a note attached that explains the child's living arrangement.

National child benefit
The national child benefit is a joint initiative of the federal, provincial, and territorial governments that will:
 * help prevent and reduce the depth of child poverty;
 * promote attachment to the workforce by ensuring that families will always be better off as a result of working; and
 * reduce overlap and duplication of government programs and services.

In July 1998, the Government of Canada enhanced the Canada child tax benefit (CCTB) by introducing the national child benefit supplement (NCBS). This supplement is the federal government's contribution to the national child benefit initiative.

Personal Tax Credits Return [TD1]
Your employer or payer will use this form to determine the amount of your tax deductions.

[]Taxpayers can indicate which non-refundable tax credits they are claiming on a TD1 so as to reduce the rate at which tax is withheld at source from their remuneration.

TD1 forms do not have to be completed every year.

Request to reduce the amount of tax withheld

Employers can also reduce the amount of tax that they withhold from an employee's pay checque by factoring in certain deductions that will be claiming on the tax return. The following deductions can be factored in without requiring special approval by the CRA..

The CRA will consider the employer to have reasonable grounds if the employee confirms that the contribution can be deducted for the year or provides a copy of his RRSP/PRPP deduction limit statement.

The employer may also factor other deductions into the amount of tax they withhold if they have a letter of authority from a tax services office. To obtain a letter of authority, the employee must complete for [T1213] and send it to a tax services office. The employee should include documents that support his position why less tax should be deducted at source.

Child Care Subsidy
The Provincial government is committed to helping families obtain affordable, accessible sage, quality child care. Child Care Subsidy is a monthly payment to assist eligible families with the cost of child care.

Monthly subsidy payments vary depending on your family's Circumstances. Your eligibility will be determined when your application and all supporting documents are received by the Child Care Subsidy Service Centre. you may be eligible to receive full or partial subsidy based on your family's circumstances.

RRSPs to RRIFs Transfering
Canadians were restricted by the way RRSPs are structured. Even though they chose to work past 69 years of age, it was a requirement to convert their RRSP into a Registered Retirement Income Fund (RRIF) and begin making withdrawals. As Canadians are nearing retirement, the age limit for converting RRSPs to RRIFs has been increased from age 69 to age 71. Canadians have the freedom to choose when they convert their RRSPs.

MSP Premium Assistance
The Medical Services Plan of British Columbia (MSP) is the government-administered, single-payer health insurance scheme in the Canadian province of British Columbia. The plan covers medically required services provided by a physician enrolled with MSP.

Assistance with the payment of premiums is available to Canadian citizens or holders of permanent resident status (landed immigrants) who have held that status and been resident in Canada for the past 12 consecutive months.

Effective as of January 1, 2015

PharmaCare
BC PharmaCare helps B.C. residents with the cost of eligible prescription drugs and certain medical supplies. It provides access to drug therapy through several drug plans. The largest is the income-based Fair PharmaCare plan.

Refugee Status
Vacating versus cessation

The "vacating" of refugee status occurs when the RPD determines that a refugee claim was successful as a result of the claimant misrepresenting or withholding material facts. A person whose refugee status is vacated loses both their permanent resident status and their protected person status.

In contrast to vacating, "cessation" of a refugee's status can occur without fraud, which is why it has attracted criticism. The RPD may determine that a person's refugee status has ceased if:


 * the person has voluntarily re-availed himself of herself of the protection of their country of nationality.
 * the person has voluntarily reacquired their nationality.
 * the person has acquired a new nationality and enjoys the protection of that new nationality
 * the person has voluntarily become re-established in the country that the person left before claiming refugee status in Canada.
 * the reasons for which the person sought asylum in Canada have ceased to exist (for example, a country that previously persecuted an ethic minority that a refugee belongs to no longer does)

Advice to refugees

The resolute manner with which CBSA is initiating refugee cessation applications means that there are several things that refugees should note.


 * it is important that refugees apply for and acquire permanent residency so that a change in conditions in their home country will not result in them losing their refugee status and being removed.
 * refugees who are permanent residents should apply for citizenship if eligible. If the refugee has spent extended periods of time in their country of nationality, they should seek advice before doing so.
 * if a refugee does travel, they should use a Canadian Refugee Travel Document and not apply for a passport from their country of nationality.
 * if a refugee must travel to their country of origin, they should ensure that it is for a short duration, and document their reasons.

As long as cessation and vacation proceedings are being driven by arbitrary quotas, it is important that all refugees understand their choices and the potential consequences.

Home Mortgage Application
There are three insurers in Canada: Canada Mortgage an Housing Corporation CMHC, Genworth, and Canada Guaranty.

Generally, lenders require information on your gross debt service GDS ratio, which is the percentage of your gross monthly income used for mortgage payments, and your total debt service TDS ratio, which is the percentage of your gross monthly income required to cover monthly housing costs and all other debt obligations, such as car loans and credit cards. As a rule of thumb, a GDS ratio should be less than 32 per cent of your gross monthly income, and a TDS ratio should not exceed 40 per cent of your gross monthly income.

Estates, Last Will, and Testament - Terminology



 * Administrator - person appointed or who petitions to administer an estate in an intestate succession. The antiquated English term of administratrix was used to refer to a female but is generally no longer in standard legal usage.
 * Beneficiary - anyone receiving a gift or benefitting from a trust
 * Bequest - testamentary gift of personal property, traditionally other than money.
 * Codicil - (1) amendment to a will; (2) a will that modifies or partially revokes an existing or earlier will.
 * Decedent - the deceased (U.S. term)
 * Demonstrative Legacy - a gift of a specific sum of money with a direction that is to be paid out of a particular fund.
 * Descent - succession to real property.
 * Devise - testamentary gift of real property.
 * Devisee - beneficiary of real property under a will.
 * Distribution - succession to personal property.
 * Executor/executrix or personal representative [PR] - person named to administer the estate, generally subject to the supervision of the probate court, in accordance with the testator's wishes in the will. In most cases, the testator will nominate an executor/PR in the will unless that person is unable or unwilling to serve.
 * Exordium clause is the first paragraph or sentence in a will and testament, in which the testator identifies himself or herself, states a legal domicile, and revokes any prior wills.
 * Inheritor - a beneficiary in a succession, testate or intestate.
 * Intestate - person who has not created a will, or who does not have a valid will at the time of death.
 * Legacy - testamentary gift of personal property, traditionally of money. Note: historically, a legacy has referred to either a gift of real property or personal property.
 * Legatee - beneficiary of personal property under a will, i.e., a person receiving a legacy.
 * Probate - legal process of settling the estate of a deceased person.
 * Specific legacy (or specific bequest) - a testamentary gift of a precisely identifiable object.
 * Testate - person who dies having created a will before death.
 * Testator - person who executes or signs a will; that is, the person whose will it is. The antiquated English term of Testatrix was used to refer to a female and is still in use in the US.

Taxation Bibliography

 * Carswell, Thomson Reuters Canada Limited (2013). Tax Planning for You and Your Family 2014. ISBN 978-0-7798-5565-0 (2014 edition) kpmg.ca/taxplanning

Category:Taxation Category:Tax avoidance Category:Property law Category:Wills and trusts

= OFFICE ADMINISTRATION = []Helpful Tax Training Software [TTS] keywords:

 If another person has Power of Attorney over the taxpayer's financial affairs, often in such cases, the legal representative's address is being used for the tax return instead of the taxpayer's.

 If the taxpayer changed his/her name since last return.

 If the taxpayer is a first time filer.

 If the taxpayer has no income in the year.

 Indicates that the taxpayer is a Canadian citizen who wants to answer "Yes" to the elections question.  Enter the description of the infirmity and the year when it began (if known).

 Whether or not the taxpayer owns foreign property has to b e determined during the interview. If the taxpayer received a T3 or T5 slip from a Canadian issuer in respect of a specified foreign property, this property is excluded from reporting a detailed description. [T1135] must still be filed.

 If the disabled taxpayer has not filed [T2201] with the CRA before but wants to do so.



 If the taxpayer was incarcerated for 90 days or more during the tax year.

Closing a Shift
At the end of each shift/day, the End-of-Shift or End-of-Day report must be printed.
 * run End-of-day from the Point of Sale terminal
 * CIS > Admin duties > reports > End-of-day > run report > print report
 * Open / Close shift > confirmation
 * cash deposit screen > was there a deposit? or zero deposit? > confirmation


 * enter amounts minus the cash float and record into deposit slip
 * record deposit amount, and match with Payment-by-type detail report


 * view Moneris report & view Payment-by-type-detail report
 * print Moneris report & view Payment-by-type-detail report
 * staple reports together and file
 * all deposits will be stored securely into locked cash box, or may be picked up at end of day

At the end of the day, fax/email the following to your bookkeeper:


 * End-of-Day Report,
 * CIS Deposit slip,
 * photocopy of back deposit slip (top copy / original green slip),
 * Payment-by-type detail report,
 * closing Moneris report