Personal Tax -> Filing your return

Filing your personal tax return

Why should I file if I don't have income or have to pay tax?

How to file your return, and links to get personal income tax return forms or software

My Payment - an online service from CRA to make payments to them directly from your bank account.

Due date for a personal income tax return.

What if I am late with my return?

I can't afford to pay the tax I owe!

For which province do I file a tax return, and what if I live in one province or territory, and work in another?

Prepare - Make sure you have all your information slips before filing your return.

Free service for those unable to complete their tax return and unable to pay for assistance.

Tax refunds

How long will it take?

How can I check the status?

Direct deposit to your bank account

Can CRA withhold my income tax refund or my GST/HST credit?

Changing your tax return once you have already filed it.

Don't agree with your income tax assessment? - Filing a notice of objection

CRA taking more than 90 days to respond to your notice of objection?

Taxpayer relief provisions (formerly Fairness provisions)

Students - Scholarships and awards, tax credits, moving expenses, private school, etc.

The tax return

GST/HST credit -  Who is eligible to receive it, and how much is it?

Should my spouse and I file our tax returns together, or separately? - claiming tax credits and deductions, transferring dividend income, and how to report investment income.

Common-law spouse definition

Minimize taxes of a deceased taxpayer by filing additional optional tax returns.

Income

Barter transactions can result in taxable income and deductible expenses.

Selling goods on eBay may result in taxable income.

Tax issues re investments, and tax treatment of different types of investments

Capital gains and losses, and methods of deferring or eliminating capital gains

Capital losses

$750,000 capital gains deduction

Self-employment losses can be carried back 3 years, and can be used to offset other income.

Pension splitting

Principal residence exemption - when is it necessary to report the sale of a principal residence on your tax return?

Students - Scholarship and award income

Transfer dividend income to a spouse - In some circumstances, Canadian dividend income may be included in the income of either spouse.

Deductions from income

Attendant care expenses

Child care expenses

Disability supports deduction

Interest expense on money borrowed to purchase stocks and bonds (securities)

Interest expense on money borrowed to purchase real estate

Interest expense paid to a non-resident

Moving expenses

Moving expenses - Students

Private school tuition fees

RRSP contributions were not reported on my previous year's tax return.  What do I do?

Safety deposit box fees may be deductible.

Non-refundable tax credits

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero.

Tables listing most non-refundable tax credits

Canada employment amount tax credit

Caregiver amount tax credit may be available if (dependent or non-dependent) parent or grandparent (over 65) lives with you, or if a dependent relative lives with you.

Child amount tax credit for children under 18 - new for 2007

Child fitness tax credit, and additional credit for child with disability - new for 2007

Disability amount tax credit

Dividend tax credits for Canadian dividends

Donations:

Donations tax credit

Donating capital property, including securities, can eliminate capital gains or increase your donations limit

Election to designate the amount of proceeds when capital property is donated

Capital gain reserve on donation of non-qualifying securities to a qualified donee

Beware of tax shelter donation arrangements, and gifts of property

Equivalent to spouse amount - A person who is single at any time during the year can claim a tax credit for a dependent child or other dependent relative.

Foreign tax credit re withholding taxes deducted from foreign non-business income

First-time home buyer's tax credit - available starting with the 2009 tax year  - New

Home renovation tax credit (HRTC) - only for 2009 tax year  - New

Medical expenses:

Medical expense tax credit

Non-prescription medications

The spouse with lower net income should usually claim all medical expenses.

Eligible medical expenses

Claim the cost of the extended health benefit premiums and dental plan premiums deducted from your pay.

Attendant care expenses

Attendant care expenses paid to a retirement home

Pension income tax credit

Political contribution tax credits - federal and provincial/territorial

Public transit tax credit - Keep your public transit pass!

Students

Student loan interest

Tuition, education, and textbook tax credits

Transfer or carry-forward of tuition, education and textbook amounts

Courses outside Canada

Refundable tax credits

A refundable tax credit can generate a payment to taxpayers, even when no income tax has been paid.  This is a good reason to file a tax return even if you do not owe any tax.

Employee and partner GST rebate for those who have deductible employment or partnership expenses

Medical expense supplement

Working income tax benefit (WITB) and disability supplement

Québec home renovation tax credit - New, for 2009 only

Refund or balance owing

CPP/QPP or EI overpayment - how to recover it.

Other issues

Repayments to RRSP Home Buyer's Plan or Lifelong Learning Plan - Make sure you report them on your tax return!

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Revised: January 31, 2010