Let our symbo ls be your guide…

This guide gives information on the income you need to report and the deductions and credits you are entitled to claim on your 1999 return. It will help you determine your tax payable and any refund to which you are entitled.

You don't need to read the whole guide!

Beginning on page 14 with "Line 101 - Employment income" we will lead you directly to the information that may apply to you by using a symbol. Before you start, it is important that you:

• read the general information on pages 6 to 13;
• determine whether, in 1999, you were a deemed resident, a non-resident, or a non-resident electing under section 217 (see the definitions on page 8);
• locate the symbol (see below) that applies to your situation; and
• as you complete your return and you come to a line on it that applies to you, look up the corresponding line number in this guide. If your symbol appears beside the line-number, the information for that line may apply to you. If your symbol does not appear, then the information does not apply to you.

Just follow the symbol that applies to you…

= deemed residents

= non-residents

= non-residents electing under section 217 of the Income Tax Act

Note
Keep in mind that this guide applies to you only if your situation is listed on page 7 under the heading "Is this tax and benefit package for you?"

At your service

What if you need help?

In this guide, we use plain language to explain the most common tax situations. If you need more help after reading this guide, we have other services available.

Throughout this guide, we mention forms, pamphlets, interpretation bulletins, information circulars, and other guides that give more details on specific tax topics. We will send you some of these guides in the mail by late February, depending on the type of income you reported and the deductions or credits you claimed on your 1998 return.

All publications mentioned in this guide are available at all our tax services offices, including the International Tax Services Office, and at all tax centres.

Internet access

You can find most of our publications at www.ccra-adrc.gc.ca on the Internet.

Confidentiality procedures prevent us from providing personal tax information over the Internet. Therefore, you should direct any enquiries to the International Tax Services Office.

Before you contact us

We want to provide you with the best service possible. You can help us answer your questions more quickly if you have all of your information ready. Before contacting us you should do all of the following:

• read the appropriate sections of this guide;
• read the appropriate sections of other publications we mention in this guide;
• prepare all the details of your situation and question; and
• have on hand the working copy of your return, any related papers or receipts, a pencil, and some paper.

Being prepared helps us both!

Contacting us

For faster service, call or visit us before 10:00 a.m. or after 2:00 p.m.

In person - You can visit us at the International Tax Services Office Monday to Friday (except holidays) from 8:15 a.m. to 4:30 p.m. year round.

By phone - You can call us at the International Tax Services Office Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. year round. From February 21 to April 30, you can call from Monday to Thursday until 9:00 p.m.

By fax - You can send correspondence by facsimile to us at the International Tax Services Office. However, because of the nature of facsimile services, we are not responsible for misdirected, incomplete, or illegible documents

For the address and telephone numbers of the International Tax Services Office, see the back cover of this guide.

Getting personal tax information

Your personal tax information is confidential. Therefore, we follow certain procedures before we will give your personal information to you or your representative, including your spouse. See "Representatives" below.

If you visit us, and ask for personal tax information, we will ask you for one piece of signed identification with your picture. You also can provide two pieces of signed identification and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

If you call us, and ask for personal tax information, we will ask for your social insurance number or temporary taxation number, your date of birth, and (if you call before May 1) the total income amount you entered on line 150 of your 1998 return. If you call after April 30, use the amount you entered on your 1999 return. If you ask about your assessment, we may ask for additional information from your return.

Representatives

You can authorize a representative, such as your spouse, to get information on your tax matters by completing and signing Form T1013, Consent Form.

If your representative visits us, and asks for your personal tax information, he or she must show two pieces of signed identification, a Form T1013 that you completed and signed, and your Notice of Assessment, Notice of Reassessment, or information about the contents of your return.

We will give information to your representative only after we are satisfied that you have authorized us in writing to do so.

Income tax problems?

The General Enquiries section of the International Tax Services Office can solve most of your tax-related problems and answer your questions. If the problem is not resolved to your satisfaction, contact the office's Problem Resolution Program co-ordinator. You can find the number in the telephone listings on the back cover of this guide.

Social insurance number (SIN)

You have to give your SIN to anyone who prepares a tax information slip (such as a T3, T4, T5, or T600 slip) for you.

If you do not give your SIN, you may have to pay a $100 penalty each time you do not provide it.

Check your information slips carefully. If your SIN is not shown on your slip or is incorrect, please advise the slip preparer. If you do not have a SIN, apply for one at any Human Resources Centre of Canada.

If you are a non-resident who cannot get a SIN, attach a note to your return to let us know, and we will assign you a temporary taxation number.