What’s new for Manitoba for 2018? The personal income levels used to calculate your Manitoba tax and the basic personal amount have increased. The primary caregiver tax credit and the small business venture capital tax credit have changed. The maximum eligible contribution to the political contribution tax credit has increased. Manitoba residents may be eligible to claim the new federal refundable credit for […]
What’s new for British Columbia for 2018? The personal income levels and most of the non-refundable tax credits used to calculate your British Columbia income tax have changed. The former amount for infirm dependants age 18 or older and caregiver amount have been replaced by the new British Columbia caregiver amount. The British Columbia mining flow-through share tax credit has been extended until
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What’s new for Alberta for 2018? The personal income levels used to calculate your Alberta tax have changed. The amounts for most non-refundable tax credits have changed. Alberta benefits for individuals and families Alberta climate leadership adjustment rebate This rebate is a non-taxable amount paid quarterly to low and middle-income individuals and families. It is
Is this guide for you? This guide is for you if you are a non-resident of Canada and you are receiving old age security (OAS) payments. This guide will help you complete your 2018 Old Age Security Return of Income. Before you start What is the purpose of the Old Age Security Return of Income? We
T4155 Old Age Security Return of Income Guide for Non-Residents – 2018 Read More »
Is this pamphlet for you? This pamphlet applies to you if: you were a non-resident of Canada for all of 2018 you received any of the types of Canadian-source income listed under What types of income are eligible for a section 217 election? This pamphlet explains what a section 217 election is and how to determine if
T4145 Electing Under Section 217 of the Income Tax Act – 2018 Read More »
Is this guide for you? This guide is for you if you were a non-resident of Canada for all or part of 2018 and, while a non-resident, one of the following situations applied to you: You received rental income from real or immovable property in Canada. You received timber royalties on a timber resource property or a timber
T4144 Income Tax Guide for Electing Under Section 216 – 2018 Read More »
Is this guide for you? This guide is for you if you were a non-resident or a deemed non-resident of Canada for all of 2018. Generally, you were a non-resident of Canada in 2018 if you normally, customarily, or routinely lived in another country and were not considered a resident of Canada for tax purposes. You will find more information about non-residents
Is this pamphlet for you? This pamphlet is for you if you left another country to settle in Canada in 2018. This pamphlet will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident of Canada. If you are in Canada temporarily in 2018,
How a Charity Completes Its GST/HST Return GST/HST Info Sheet GI-066 February 2019 This version updates and replaces the one dated May 2015. It incorporates revisions under the heading “Step 2 – Determine the total ITCs and adjustments” to clarify the information presented, and to reflect the repeal of the GST/HST rebate for the accommodation portion of
GI-066 How a Charity Completes Its GST/HST Return Read More »
Deemed residents This page provides basic information about the tax rules that apply to you if you are a deemed resident of Canada for tax purposes. It will also help you understand your tax obligations to Canada. Are you a deemed resident? You are a deemed resident of Canada for tax purposes if you are