Dealing with Canada Revenue Agency
The Tax Return - Due Dates, Forms, Basics
Paying Your Tax / Getting a Refund
Canada Revenue Agency Resources
Tax Tip: Lots of information and links under each of the above topics!
CRA Income Tax Audit Manual - because it may help you to know the procedures/guidelines followed by the CRA!
Notice of Objection - if you don't agree with your tax assessment
CRA taking more than 90 days to respond to your notice of objection?
Taxpayer relief provisions (formerly Fairness provisions)
Taxpayers' Ombudsperson deals with service-related complaints about Canada Revenue Agency
Voluntary Disclosures Program (VDP) - this can be done on a no-name basis
Due Dates for Personal Income Tax Return and Payments
Checking your tax return with the Detailed Canadian Tax & RRSP Savings Calculator
GST/HST credit, new Canada Groceries and Essentials Benefit - Who is eligible to receive it, and how much is it?
Why should I file if I don't have income or have to pay tax?
Late filing of a tax return / late filing interest and penalties
Tax Forms and Filing Methods - How to File Your Personal Tax Return
Note: All federal and provincial/territorial line numbers on the tax returns were changed starting with the 2019 tax return. Most of the federal line numbers have had "00" added to the end of them, but some have changed completely. Many of the provincial/territorial line numbers have had "0" added to them, and some have changed completely.
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.
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.
Students - Scholarships and awards, tax credits, moving expenses, private school, etc.
Changing (amending/adjusting) your tax return once you have already filed it.
Reporting foreign dollar transaction amounts on your tax return
Table of historical US$ - Cdn$ average exchange rates
Foreign asset reporting - form T1135 Foreign Income Verification Statement
My Payment - an online service from CRA to make payments to them directly from your bank account.
I can't afford to pay the tax I owe! - Late filing penalties and interest
Can CRA Withhold My Tax Refund or Benefits, or Garnish My Wages?
CPP/QPP or EI overpayment - how to recover it.
Barter and Bitcoin / cryptocurrency transactions can result in taxable income and deductible expenses, as well as sales taxes payable.
Selling goods online may result in taxable income as well as sales taxes payable.
Tax issues re investments, and tax treatment of different types of investments - includes information on reporting foreign income and expenses on your tax return
Capital gains and losses, and methods of deferring or eliminating capital gains
$750,000 capital gains deduction
Self-employment losses can be carried back 3 years, and can be used to offset other income.
Repayments to RRSP Home Buyer's Plan or Lifelong Learning Plan - Make sure you report them on your tax return!
Students - Scholarship and award income (Line 13010, was line 130)
Transfer dividend income to a spouse - In some circumstances, Canadian dividend income may be included in the income of either spouse.
Universal Child Care Benefit (UCCB) - A single parent has the option of including the UCCB in the income of a dependent claimed as an eligible dependent (equivalent to spouse). 2016 was the last year for UCCB income.
Canada Revenue Agency list of all types of income
Employment Insurance (EI) benefit clawback
Old Age Security (OAS) clawback
Attendant care expenses (Line 21500 - can also be tax credit line 33099 or 33199)
Child care expenses (Line 21400)
Disability supports deduction (Line 21500)
Employment expenses (Line 22900) including work-space-in-home expenses
Interest expense on money borrowed to purchase stocks and bonds (securities) (Line 22100)
Interest expense on money borrowed to purchase real estate (Line 22100)
Interest expense paid to a non-resident
Moving expenses (Line 21900)
Moving expenses - Students (Line 21900)
Northern residents deduction (Line 25500)
RRSP contributions were not reported on my previous year's tax return. What do I do?
Safety deposit box fees - not deductible for 2014 and later taxation years
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
Adoption expense tax credit (Line 31300) - on CRA website.
Age amount tax credit (Line 30100) for individuals aged 65 and older, reduced when income exceeds threshold
Basic personal amount tax credit (Line 30000)
Canada employment amount tax credit (Line 31260)
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 - available for all provinces and territories (except BC for 2018 and later years and Ontario and Yukon for 2017 and later years). Federal credit (Line 315) replaced by Canada Caregiver Credit for 2017 and later years. BC, Ontario and Yukon credits mirror the new federal credit.
Provincial Child Amount Tax Credits
Child amount tax credit for children under 18 - Federal credit no longer available for 2015 and later taxation years
- also discusses provincial/territorial child amounts for children under 18 or for children under 6.Child fitness tax credit - some provinces & territories only - federal credit reduced for 2016, eliminated for 2017.
Children's arts tax credit (CATC) - some provinces & territories only - federal credit reduced for 2016, eliminated for 2017.
Disability amount (Line 31600) tax credit
Dividend tax credits (Line 40425) for Canadian dividends
- Alternative Minimum Tax (AMT) as it relates to Canadian dividends
Donations tax credit (Line 34900)
Donating capital property, including securities, can eliminate capital gains or increase your donations limit
Donations in the year of death and in the will, qualified donee as beneficiary of RRSP, RRIF, TFSA or life insurance policy
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 / eligible dependant amount (Line 30400) - A person who is single at any time during the year can claim a tax credit for a dependent child or other dependent relative
Family Caregiver Amount (FCA) for infirm dependants
Family Tax Cut (FTC) - Only for 2014 & 2015, tax credit for couples with children under 18, maximum $2,000
Foreign tax credit (Line 40500) re withholding taxes deducted from foreign non-business income
First-time home buyer's tax credit (Line 31270)
Home renovation and home accessibility tax credits - Federal (non-refundable) and Provincial (refundable)
Infirm dependant amount tax credit for age 18 and older
Medical expense tax credit (Line 33099, + Line 33199 Other Eligible Dependants)
- The spouse with lower net income should usually claim all medical expenses.
Claim the cost of the extended health benefit premiums and dental plan premiums deducted from your pay.
Attendant care expenses (Line 21500 deduction or Line 33099 or 33199 non-refundable tax credit)
Pension income tax credit (Line 31400)
Political contribution tax credits - federal (Line 41000) and provincial/territorial
Public transit amount tax credit Ontario seniors - Keep your public transit pass if you are an Ontario senior.
Spouse or common-law partner amount tax credit (Line 30300)
Student loan interest (Line 31900)
Tuition, education, and textbook tax credits (Line 32300)
Transfer or carry-forward of tuition, education and textbook amounts - moving may result in a loss of your provincial tuition carry-forwards
All Tax Topics For Students - income, deductions, tax credits, savings plans, financial help, tax preparation, and international students studying in Canada.
Volunteer Firefigher and Search & Rescue Tax Credits - Federal and Provincial / Territorial
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.
Canada Training Credit - for eligible tuition and fees
Child Fitness Tax Credit - Yukon only now
Canada Carbon Rebate (formerly Climate Action Incentive (CAI)) - federal refundable credit paid quarterly, climate action plans by province
Employee and Partner GST Rebate for those who have deductible employment or partnership expenses
Home Renovation and Home Accessibility Tax Credits - Federal (non-refundable) and Provincial (refundable)
Multigenerational Home Renovation Tax Credit (MHRTC) (Line 45355, Schedule 12)
Refundable Medical expense supplement (Line 45200)
Canada Workers Benefit (CWB) and disability supplement (Line 45300, formerly Working Income Tax Benefit (WITB))
Some provinces and territories also have refundable tax credits. Choose your province/territory from the navigation bar to the left, and follow the link to personal tax credits.