ARCHIVED - General Income Tax and Benefit Guide - 2014 : Index

Also on this page...

• Tax Information Phone Service (TIPS)
• Electronic Services
• Useful addresses on our Web site
• Get tax savings working for you!

A

• Amounts paid in foreign funds
• Amounts that are not taxed
• Annuity payments

B

• Bank accounts
• Bursaries
• Buying a house

C

• Canada child tax benefit (CCTB)
• Canada savings bonds
• Changing your return
• Child support
• Clergy residence deduction
• Commission income
• Common-law partner - defined
• Community volunteer program
• Contacting us

D

• Death benefits (other than Canada Pension Plan or Quebec
  Pension Plan death benefits)
• Deceased persons, filing for
• Deemed resident
• Dependants, non-resident - non-refundable tax credits
• Depletion allowances
• Direct deposit
• Disability amount
• Disagreeing with your assessment
• Donations
• Due date for returns

E

• Education amount
• Elections Canada
• Emergency volunteers
• Emigrants - non-refundable tax credits
• Employees profit-sharing plan
  • profit-sharing plan income
  • profit-sharing plan deduction
  • profit-sharing plan tax on excess
• Employment insurance - repaying benefits

F

• Family caregiver amount (FCA)
• Federal logging tax credit
• Federal non-refundable tax credits
• Fellowships
• Filing a return
  • due date
  • for deceased persons
  • for previous years
  • requirements
• Filing electronically
• Foreign income and property

G

• Getting help
• Goods and services tax/harmonized sales tax (GST/HST)
  • credit
  • rebate, inclusion in income
• Guaranteed investment certificates (GICs)

H

• Home buyers' amount
• Home Buyers' Plan
  • designating repayments
  • inclusion in income
• Hours of service

I

• Identification
• Immigrants – non-refundable tax credits
• Income amounts repaid
• Income-maintenance insurance plans
• Instalments
• Insurance policies
  • income received
  • loan interest paid
• Interest on balances owing
• Interest on refunds
  • deduction for repaying
  • received as income
  • when do we pay?
• Internet access

L

• Labour-sponsored venture capital corporation (LSVCC)
• Legal fees
  • to recover employment income
  • other
• Lifelong Learning Plan
  • designating repayments
  • inclusion in income
• Loans and transfers of property
• Losses
  • non-capital - other years
  • business investment
• Lump-sum payment income
  • retroactive
  • benefits from CPP or QPP
  • benefits from UCCB
  • from pensions and deferred profit-sharing plans
  • UCCB

M

• Marital status
• Minimum tax
  • conditions and calculation
  • carryover
• Moving - advising us
• Mutual funds
• My Account

N

• Net income - spouse or common-law partner
• Newcomers to Canada - non-refundable tax credits
• Non-resident dependants
• Non-resident trusts - beneficiaries, loans, transfers
• Northern residents deductions

O

• Objections
• Old age security - repaying benefits

P

• Payments
• Penalties
• Pension income splitting
  • deduction for pensioner - elected split-pension amount
  • eligible pension income
  • eligible RRSP annuity payments
  • inclusion in pension transferee's income - elected split-pension amount
• Pensions from a foreign country
• Pooled registered pension plans (PRPPs)
  • Other pensions and superannuation
  • Pooled registered pension plans (PRPPs) employer contributions 205
  • RRSP/PRPP deduction
• Personal tax information, requesting
• Previous years, filing for
• Province of residence

R

• Refunds
• Registered disability savings plan (RDSP)
• Registered education savings plan (RESP)
• Registered retirement income fund (RRIF) income
• Registered retirement savings plans (RRSPs)
• Registered retirement savings plans (RRSPs) for spouse or common-law partner
• Rental income
• Repaying amounts included in income
• Representatives
• Research grants
• Resource expenses
• Retiring allowances
• Return due date

S

• Schedule 7, instructions for completing
• Scholarships
• Security option benefits
• Service complaint process
• Social insurance number
• Split income of a child under 18
• Spouse - defined
• Suggestions

T

• Tax package
  • how to get one
  • which one to use
• Tax on excess employees profit-sharing plan (EPSP) amounts
• Tax shelters
• Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund
• Term deposits
• Territory of residence
• Tips income
• Treasury bills (T-bills)
• Tuition amount

U

• United States Social Security benefits
  • included in pension income
  • exemption under Canada-U.S. tax treaty
• Universal child care benefit (UCCB)
  • application
  • inclusion in income
• Universal child care benefit repayment

V

• Voluntary disclosures
• Vow of perpetual poverty

W

• Wage-loss replacement plans
• War veterans allowances and pensions
• Working CPP beneficiaries
• Working income tax benefit (WITB)
• Working income tax benefit (WITB) advance payments

Tax Information Phone Service (TIPS) call 1-800-267-6999

To get information from Telerefund, GST/HST credit, CCTB, UCCB, TFSA, or RRSP/PRPP deduction limit, you will have to give us your social insurance number, your month and year of birth, and the total income you entered on line 150 of your return.

To get information from Remittance vouchers and print request, you will have to give us your social insurance number, your day, month, and year of birth, and the total income you entered on line 150 of your return. In addition, if your identification has been validated, we will ask you contact us on or after May 1, to confirm the postal code we currently have on file.

If you contact us before May 1, you will need the amount you entered on line 150 of your return for 2013. If you contact us on or after May 1, you will need the amount you entered on line 150 of your return for 2014.

List of Info-Tax message numbers and topics for residents of Canada

• 104 - Other employment income
• 117 - UCCB
• 121 - Interest and other investment income
• 126 - Rental income
• 127 - Taxable capital gains
• 128 - Support payments received
• 130 - Other income
• 147 - Non-taxable income
• 208 - RRSP/PRPP deduction
• 214 - Child care expenses
• 215 - Disability supports deduction
• 219 - Moving expenses
• 220 - Support payments made
• 221 - Carrying charges and interest expenses
• 229 - Other employment expenses
• 232 - Other deductions
• 254 - Capital gains deduction
• 255 - Northern residents deductions
• 301 - Age amount
• 303 - Spouse or common-law partner amount
• 305 - Amount for an eligible dependant
• 306 - Amount for infirm dependants age 18 or older
• 314 - Pension income amount
• 315 - Caregiver amount
• 316 - Disability amount (for self)
• 319 - Interest paid on your student loans
• 323 - Your tuition, education, and textbook amounts
• 324 - Tuition, education, and textbook amounts transferred from a child
• 326 - Amounts transferred from your spouse or common-law partner
• 330 - Medical expenses for self, spouse or common-law partner, and your dependent children who are under 18 years of age at the end of the year
• 349 - Donations and gifts
• 363 - Canada employment amount
• 364 - Public transit amount
• 365 - Children's fitness amount
• 367 - Amount for children who are under 18 years of age at the end of the year
• 400 - GST/HST credit
• 500 - CCTB, UCCB
• 601 - EFILE and NETFILE
• 602 - Filing or making changes to a previous year's return
• 603 - Your appeal rights
• 604 - Voluntary disclosures
• 605 - Authorizing representatives
• 606 - Refunds
• 607 - Working income tax benefit
• 609 - Exchange rates
• 610 - Do you have to file a return?
• 611 - Missing information
• 612 - Tax-free savings account (TFSA)
• 630 - Enhanced income tax services
• 631 - Services for persons with disabilities
• 632 - Community Volunteer Income Tax Program
• 655 - Home Buyers' Plan
• 702 - Instalment information
• 703 - Payment arrangements
• 710 - Refund, interest, and penalties
• 882 - Direct deposit
• 883 - Service complaints
• 899 - Info-Tax survey
• 999 - Main menu

Get ready to file your 2014 income tax and benefit return

Go to our Top 5 ways to get ready to file your 2014 tax return page.

Take advantage of the quick, easy, and secure electronic services that the Canada Revenue Agency offers

Addresses on our website

Visit our website. General information, forms, and publications are accessible by topic and by taxpayer group. Below is a list of some useful addresses:

Get tax savings working for you!

This year, millions of Canadians will take advantage of these and other tax savings.

File your return online and get your refund faster.

Find out what you're entitled to claim at :

Canada.ca/TaxSavings
1-800-959-8281