ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2009

5013-g(E) Rev. 09

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Table of Contents

Some subjects in this guide relate to a numbered line on the return. We provide information about these subjects in the same order that the lines appear on the return or schedule. To find information about other subjects, see the Index.

• General information
  • Are you using the correct tax package?
  • What's new for 2009?
  • Most popular addresses on our web site
  • Elections Canada
  • Let our symbols be your guide…
  • Is this tax package for you?
  • Determining your residency status
  • Before you start
  • Getting started
  • Identification
  • Goods and services tax/harmonized sales tax (GST/HST) credit application
  • Information about your residency status
• Electing under section 217
  • What is a section 217 election?
  • Does section 217 apply to you?
  • When is your section 217 return due?
  • Completing your section 217 return
• Electing under section 216.1
  • What is a section 216.1 election?
  • When is your section 216.1 return due?
• Foreign income
  • Foreign income
  • Total income (lines 101 to 150)
• Deductions (Net income and Taxable income)
  • Net income (lines 206 to 236)
  • Taxable income (lines 244 to 256)
• Federal tax and credits (Schedule 1)
  • Schedule A, Statement of World Income
  • Minimum tax
• Federal non-refundable tax credits
  • What amounts can you claim?
  • Amounts for non-resident dependants
  • Federal non-refundable tax credits (lines 300 to 378)
• Net federal tax
  • Recapture of investment tax credit
  • Federal logging tax credit
  • Net federal tax (lines 405 to 445)
  • Line A - Surtax for non-residents of Canada and deemed residents of Canada
• Refund or Balance owing (lines 421, 422, 428, and 437 to 485)
• How to file your return
• After you file
• At your service
• Index
• T.I.P.S. (Tax Information Phone Service)
• Your opinion counts!

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