Topics for letter D (Individuals)

• Daycare expenses
• Deadlines (see Due dates)
• Death benefit (CPP/QPP)
• Death benefit, other
• Deceased persons
  • final return
  • optional returns
  • what to do when someone has died
• Deductions and tax credits
• Deductions, additional
• Deductions, other
• Deemed disposition of property (deceased)
• Deemed non-residents
• Deemed residents
• Deferred Profit Sharing Plans
• Demutualization
• Dependant
  • amount
  • amount for infirm age 18 or older
  • disability amount transfer
• Direct deposit
• Director's fees paid to non-residents
• Disability
  • amount (tax credit) (line 316)
  • amount transferred from a dependant
  • child disability benefit
  • CPP/QPP benefit
  • disability supports deduction
  • people with disabilities
  • qualified practitioners
  • Registered Disability Saving Plan (RDSP)
    
• Disposition of shares in a flow-through entity
• Dispositions
• Dispositions: non-residents
• Dividend tax credit
• Dividends
• Donations and gifts
  • donations and gifts (line 349)
  • giving to charity: Information for donors
• Due dates
  • filing your return
  • instalment payments
  • other due dates
  • paying your taxes
• Duty