Due dates for filing personal tax returns in Canada

Personal Income Tax Rates - current and prior years

Payroll Taxes - CPP and EI

Filing Your Return - includes detailed information about many tax credits

Tables of Non-Refundable Personal Tax Credits

Dividend Tax Credits

USTaxTips.net - US tax rates

RRSPs, TFSAs and other government-assisted registered savings plans

 

Personal Income Tax articles

How is income tax calculated in Canada?

Who has to pay tax in Canada, and on what income?

Barter transactions can result in taxable income and deductible expenses.

Selling goods on eBay may result in taxable income.

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

Income splitting - Make sure both spouses will have the same annual income when they retire.

Leaving Canada

Gifts and inheritances - are they taxable?

Medical expenses - Claim them on the tax return of the spouse with the lowest income.

Tax shelter donation arrangements, and gifts of property.

US estate tax may be payable by Canadian residents.

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

Employees

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Disability insurance - Pay your own premiums!

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EI tax slips are available online

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Employee vs self-employed independent contractor

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Employment expenses - what can be deducted?

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Multiple jobs:  I worked 3 different jobs at the same time last year - why do I owe so much income tax?

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Part time work and tax deductions - I worked only 3 months this year - why did I pay so much income tax?

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Severance and retiring allowance - defer tax

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Take-home pay calculators

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Tax-free benefits

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Tax-free motor vehicle allowances

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TD1 forms:  Make sure yours are up-to-date, TD1X forms for commission employees

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

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Employees of foreign firms - what tax must be withheld by your employer?

 

Investing

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Capital gains and losses

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Foreign spin-offs - Tax deferral for distributions.

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Interest expense on money borrowed to purchase stocks and bonds (securities) - can I write it off?

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Interest expense paid to a non-resident

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Investment income tax rates - Try to earn your investment income (outside of RRSPs) at the lowest tax rate possible.

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Investment losses - Make use of them.

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

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Transfer shares to your RRSP, but not at a loss!

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Offshore investment schemes - warning from CRA

 

Property rental, real estate

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What expenses can be deducted from property rental income?

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Change in use - What happens if I move into my rental property, or start renting out my home?

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Real estate sales - are they taxable?  What about my principal residence?

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Tax implications of owning a cottage or second home

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Can I write off interest expense on money borrowed to purchase real estate?

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Interest expense paid to a non-resident

 

Revised: November 19, 2009