Index

Also on this page...

• Tax Information Phone Service (TIPS)
• Electronic Services
• Useful addresses on our Web site

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Select or type a letter, and click the "Go" button.

Select a letter A B C D E F G H I L M N O P R S T U V W

A

• Access codes for electronic services
• 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
• Employment Insurance premiums on self-employment and other eligible earnings
• Employment Insurance - repaying benefits

F

• Factual resident
• 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 paid back
• 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

• 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
  • from pensions and deferred profit-sharing plans

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
• Personal label
• Personal tax information, requesting
• Postdated cheques, paying your taxes with
• 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

• Safety deposit box charges
• Saskatchewan pension plan
• Schedule 7, instructions for completing
• Scholarships
• Security option benefits
• Service complaint process
• Severance pay
• 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 shelters
• 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 Income Tax Benefit (WITB)
• Working Income Tax Benefit (WITB) advance payments

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

Services	Available dates
Telerefund - find out the status of your refund for 2011.	all year	press "1"
Goods and services tax/harmonized sales tax (GST/HST) credit - find out if you are eligible for the credit and the date you can expect to receive the next payment.	three weeks before through two and a half weeks after each payment is issued	press "2"
Canada Child Tax Benefit (CCTB) - find out if you are eligible for the CCTB and the date you can expect to receive the next payment.	one week before through one week after each payment is issued	press "3" and then "1"
Universal Child Care Benefit (UCCB) - find out if you are eligible for the UCCB and the date you can expect to receive the next payment.	one week before through two weeks after each payment is issued	press "3" and then "2"
RRSP deduction limit - find out the maximum amount you can deduct on your return for 2011.	mid-September to the end of April	press "4" and then "1"
Info-Tax - get tax information for residents and non-residents of Canada.	all year	press "4" and then "2"
Bulletin Board - get recent tax and benefit information that may be of interest to you.	all year	press "4" and then "3"
Business Information - get tax information relating to operating a business.	all year	press "5"
Tax-Free Savings Account (TFSA) contribution limit - find out the maximum amount you can contribute to your TFSA for 2012.	all year	press "6" and then "1"

To get information from Telerefund, GST/HST credit, CCTB, UCCB, TFSA, or RRSP deduction limit, you will have to give us your social insurance number, your month and year of birth, and:

• if you contact us before May 1, the amount you entered on line 150 of your return for 2010; or
• if you contact us on or after May 1, the amount you entered on line 150 of your return for 2011.

List of Info-Tax message numbers and topics

• 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 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 age18 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 - Your 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 born in 1994 or later
• 349 - Donations and gifts
• 363 - Canada employment amount
• 364 - Public transit amount
• 365 - Children's fitness amount
• 367 - Amount for children born in 1994 or later
• 400 - GST/HST credit
• 500 - CCTB, UCCB
• 601 - EFILE, TELEFILE, 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 - Problem Resolution Program
• 899 - Info-Tax survey
• 999 - Main menu

Get ready to file your 2011 income tax and benefit return

Go to our Top 5 ways to get ready to file your 2011 tax return page.

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

Electronic Services	www.cra.gc.ca/electronicservices
NETFILE	www.netfile.gc.ca
My Account	www.cra.gc.ca/myaccount
Quick Access	www.cra.gc.ca/quickaccess
Direct Deposit	www.cra.gc.ca/dd-ind
Electronic payments	www.cra.gc.ca/electronicpayments
Represent a Client	www.cra.gc.ca/representatives
TELEFILE	www.cra.gc.ca/telefile
EFILE	www.cra.gc.ca/efile-individuals
My Business Account	www.cra.gc.ca/mybusinessaccount
My Payment	www.cra.gc.ca/mypayment

Useful addresses on our Web site

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

Topic	Web site
Authorize a representative	www.cra.gc.ca/myaccount
Change of address	www.cra.gc.ca/myaccount
Charities	www.cra.gc.ca/charities
Child and family benefits calculator	www.cra.gc.ca/benefits-calculator
Contact us	www.cra.gc.ca/contact
Forms and publications	www.cra.gc.ca/forms
Important dates	www.cra.gc.ca/dates-ind
Instalments	www.cra.gc.ca/instalments
International and non-resident taxes	www.cra.gc.ca/international
Medical expenses	www.cra.gc.ca/medical
Persons with disabilities	www.cra.gc.ca/disability
Protect your personal information	www.cra.gc.ca/security
Protect yourself	www.cra.gc.ca/alert
Registered disability savings plan (RDSP)	www.cra.gc.ca/rdsp
Registered retirement savings plan (RRSP)	www.cra.gc.ca/rrsp
Review of your tax return by the CRA	www.cra.gc.ca/reviews
Students	www.cra.gc.ca/students
Tax Information Phone Service (TIPS)	www.cra.gc.ca/tips
Travel expenses	www.cra.gc.ca/travelcosts