Index. A AMT, see Alternative minimum tax Alternative minimum tax, 87 Arrival date, 49 50

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1 Index A AMT, see Alternative minimum tax Alternative minimum tax, 87 Arrival date, B Board and lodging, 95 remote work site exception, 96 Business immigrant applicants, 8 entrepreneurs, 8 investors, 8 self-employed persons, 8 Business Immigration Program, 8 Business income, see Income from business C CCTB, see Canada child tax benefit CDB, see Child disability benefit CEC, see Canadian Experience Class CPP, see Canada pension plan CRA, see Canada Revenue Agency Canada Border Service, 81 83, 241 Canada child tax benefit (CCTB), 71 Form RC66, Canada Child Tax Benefits Application, 71 Form RC66SCH, Status in Canada/Statement of Income, 71 Canada pension plan (CPP), changes to, credit, 25 social insurance number (SIN), 71 Canada Revenue Agency (CRA) tax centres contact information, 79 tax compliance activities, 70 Canada s tax system, 70 Canadian driver s licence, see Driver s licence Canadian Experience Class, 7 8 eligibility requirements, 7 inadmissibility, 7 language, 7

2 278 INDEX principal applicant, 7 skilled work experience, 7 Canadian exploration and development expenses, 24 Canadian government offices abroad, 245 Canadian National Occupational Classification (NOC), 2 4, 5, 7 Capital gains, treaties, 40 Capital losses, 22 23, 25 Capital property deemed disposition of, disposition of taxable Canadian property (TCP), 19 21, transfer of taxable Canadian property (TCP), Car seats for children, Charitable donations, 25 Child disability benefit (CDB), 71 Form T2201, Disability Tax Credit Certificate, 71 Citizenship application, Citizenship test, 16 Club dues, 98 Conditional permanent resident status, 9 11 defined, 10 enforcement and penalties, exemptions, abuse or neglect, 11 death of sponsor, 11 marriages of convenience, 9 10 Counselling services, 93 Customs declaration card, 15 failure to declare, 15 what to declare, 15 D Death, 119 Deductions from income and net income, 23, Deemed acquisition, Deemed residence, Dependent personal services (employed), treaties, 40 Dividend income, treaties, 39 Documentation enter Canada, health, 14 miscellaneous, Donations, see Charitable donations

3 INDEX 279 Double taxation, 35 36, 39 41, 85, 90 Driver s licence, Dual residence, 36 38, 67 tie-breaker rules, E Educational allowances for children, 94 Eligible housing loss, Emigration, 121 Employee stock options, 24, 98 Employer provided benefits, see Taxable benefits Employment income, see Income from employment Employment insurance credit, 25 Entrepreneur applicants, 8 Estate or trust income, withholding tax, 28 Estate tax, 33 F FAPI, see Foreign accrual property income FC, see Family Class FSTP, see Federal Skilled Trades Program Factual residence, 37 38, Family Sponsorship, 9 defined, 9 dependent children, 9 eligibility requirements, 9 other eligible relatives, 9 partner, 9 spouse, 9 Family Class, 9. See also Family Sponsorship Federal foreign tax credits, see Foreign tax credits Federal Skilled Trades Program, 4 7 application cap, 4 defined, 4 eligibility, 4 5 inadmissibility, 6 language testing, 6 National Occupation Classification (NOC) Requirements, 5 Quebec selected skilled workers, 6 7 eligibility, 6 medical exam, 7 Quebec-Haiti Humanitarian Sponsorship, 6

4 280 INDEX Federal skilled workers, 2 4 basic eligibility, 2 defined, 2 inadmissibility, 4 minimum requirements, 2 application cap, 3 education, 3 language ability, 3 work experience, 2 proof of funds, 3 selection factors, 3 Federal non-refundable tax credits, see Non-refundable tax credits, federal Foreign accrual property income, 56 Foreign property, reporting requirements, Foreign tax credits, 33, 77 78, Forms NR5, Application for Reduction of NR Tax Withheld, 31 reproduced, 125 NR6, Undertaking to File Tax Return by NR receiving Rent from Real Property, 29, 30, 39 reproduced, 127 NR7-R, Application for Refund of NR Tax Withheld, 42 reproduced, 129 NR74, Determination of Residency Status (entering Canada), 66 reproduced, 131 NR301, Declaration of Eligibility for Benefits Under a Tax Treaty for a Non- Resident Taxpayer, reproduced, 135 RC66, Canada Child Tax Benefits Application, 71, 74 RC66SCH, Status in Canada/Statement of Income, 71 T626, Overseas Employment Tax Credit, 86 reproduced, 138 T1013, Authorizing or Cancelling a Representative, 78 T1032, Joint Election to Split Pension Income, 75 Funds, disclosure, 14 T1213, Request to Reduce Tax Deductions at Source for Year(s), 90 T2062, Request by NR for Certificate of Compliance re Disposition of TCP, 20, 21, 22 reproduced, 141 T2062A, Request by NR for Certificate of Compliance re Disposition of Cdn Resource Property, Cdn Real Property, or Depreciable TCP, 20 reproduced, 145 T2201, Disability Tax Credit Certificate, 71

5 INDEX 281 T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates (2011 and later taxation years), 58, 59 T1135, Foreign Income Verification Statement, 58 T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust, 59 G GST/HST, see Goods and services tax/harmonized sales tax Goods and services tax/harmonized sales tax (GST/HST), 70, 72, 73 74, credit, defined, 109 rates, 109 RC4022, General Information for GST/HST Registrants, 110 registration for, 110 Granny trusts, 55 Group term-life insurance premiums, 94 Guides Foreign Affairs and International Trade Canada, 242 Settling in Canada, 235 H Health insurance, application for, provincial health insurance offices, Home relocation loans, 93 Housing, I Immigrant applicant types business entrepreneurs, 8 investors, 8 self-employed persons, 8 Canadian experience, 7 8 conditional permanent residence status, 9 11 family sponsorship, 9 Federal Skilled Trades Program, 5 7 live-in caregiver, 12 provincial nominees, 11 refugees, skilled workers, federal, 2 4 skilled workers, Quebec, 6 7 Immigration to Canada, 1 16

6 282 INDEX BSF5114, Settling in Canada, 81 tax issues, Immigration trusts, Immunization, 100 Importing possessions, Income from business, non-resident, 19, Income from employment dependent personal services (employed), treaties, 30 non-resident, 8 prescribed international organizations, Income, world, see World income Income Tax Folios (ITF) S5-F1-C1, Determining an Individual s Residency Status, 61, 63, 64, 65, 66 reproduced, S5-F2-C1, Foreign Tax Credit reproduced, Independent personal services (self-employment), treaties, 40 Information Circulars 72-17R6, Section 116 Disposition of TCP by Non-Resident reproduced, R2, Required Withholding, R6, Applicable Rate of Part XIII Tax, R4, Non-Resident Income Tax, 42 Interest-free and low-interest loans, 96 Interest income treaties, 39 withholding tax, 29 International tax evasion, 60 Interpretation Bulletins IT-221R3, Determination of Residence Status, 161 IT-270R3, Foreign Tax Credit, 180 IT-393R2, Election re Tax on Rents and Timber Royalties reproduced, 219 IT-420R3, Non-Residents Income Earned in Canada, 17 IT-497R4, Overseas Employment Tax Credit, 86 reproduced, 227 Investor applicants, 8 L LCP, see Live-in Caregiver Program Life insurance premiums, 94 Live-in Caregiver Program, 12 eligibility, 12 inadmissibility, 12

7 INDEX 283 Loans, interest-free and low-interest, 96 Losses, 25, see also Capital losses M Management fees or charges, withholding tax, 28 Meals, subsidized, 95 Medical credit, 26 Medical expenses, 97 Medical surveillance, 100 Membership dues, 97 Moving expenses, see Relocation expenses Mutual funds, withholding tax on income, 28 N NOC, see National Occupational Classification National Occupational Classification, 2 4, 5, 7 Newcomers to Canada tax guide, 69 Non-refundable tax credits, federal, provincial or territorial, 78 Non-resident of Canada taxation, Non-resident tax return, Non-resident withholding tax, see Withholding tax O OAS, see Old Age Security OETC, see Overseas employment tax credit Offshore investment funds, aggressive tax avoidance, 60 international tax evasion, 60 Offshore trusts, 33, Old Age Security (OAS), changes to, 113 Overseas employment tax credit (OETC), alternative minimum tax, 87 foreign tax credits, 87 Form T626, Overseas Employment Tax Credit, 86 formula to calculate, 86 P Pension income splitting, 75 Form T1032, Joint Election to Split Pension Income, 75 treaties, 41

8 284 INDEX withholding tax, 29 Personal non-refundable tax credits, 26 Powers of attorney, 120 Prescribed international non-governmental organizations, Prescribed international organizations, 89 Professional membership dues, 97 Provincial health insurance offices, Provincial nominee applicants, 11 eligibility, 11 Provincial or territorial tax, 78 Q QPP, see Quebec pension plan Quebec pension plan (QPP), 71 Quebec selected skilled workers, 6 7 eligibility, 6 medical exam, 7 Quebec-Haiti Humanitarian Sponsorship, 6 R RRSP, see Registered retirement savings plan Recreational facilities, employer-provided, 97 Recreational property, 67 Refugees, Canada s role, 13 making claim within Canada, 13 resettlement from outside Canada, 13 sponsorship, 13 Registered retirement savings plan (RRSP), 24, 75, 98 Relocation expenses eligible housing loss, employer reimbursed, not taxable, employer reimbursed, taxable benefits, home relocation loans, 93 moving expenses, student, 75 non-accountable allowances, 93 taxable benefits, tax equalization and protection, 98 Remote work site, 96 Rental income NR6 election, 29, 30 treaties, 39 withholding tax, 29, 30

9 INDEX 285 filed tax return, 30 Representative, for tax matters, 78 Form T1013, Authorizing or Cancelling a Representative, 78 Residence, see also Residential ties commencement of, 66 deemed, dual, 36 38, 67 factual, 37 38, Form NR74, Determination of Residency Status, 66 Income Tax Folio S5-F1-C1, Determining an Individual s Residency Status, 63 Residential ties, 63 66, primary dwelling, 64 spouse and dependents, 64 secondary, Royalties income, treaties, S SIN, see Social insurance number Seat belts, 107 Section 116 disposition of TCP by non-resident, 149 Section 217 election, Self-employed person applicants, 8 date tax return due, 72 income from, treaties, 40 Service Canada, 71 Skilled workers federal, 2 4 Quebec, 6 7 Social insurance number (SIN), 71 Sojourners, Sponsoring a relative, 9 12 Stock options, see Employee stock options Students loan interest and tuition, 25 moving expenses, 75 Support payments, deduction from tax, 75 withholding tax on, 29 T TCP, see Taxable capital property

10 286 INDEX Taxable benefits, board and lodging, 95 club dues, 98 counselling services, 97 educational allowances for children, 94 group term life insurance premiums, 94 housing, interest-free and low-interest loans, 96 medical expenses, 97 professional membership dues, 97 recreational facilities, 97 registered retirement savings plans contributions by employer, 98 remote work site exception, 96 stock options, 98 subsidized meals, 95 Taxable Canadian property (TCP) capital losses, disposition of, 19 21, transfer of, Tax centres contact information, 79 Tax compliance, 70 Tax credits, 25 26, Tax equalization and protection, 98 Tax return penalties for failure to file, 59 Tax return, first, 52, date due, 72 obligation to file, 70 self-employed date due, 72 which package to use, 72 Tax system, 70 Tax treaties, 32, 35 48, 88 business income, capital gains income, 40 dependent personal services (employed), 40 dividend income, 39 double taxation, 35 36, exempt income, 76 independent personal services (self-employment), 40 Information Circular 75-6R2, Required Withholding, 41 Information Circular, 76-12R6, Applicable Rate of Part XIII Tax, 41 Information Circular, 77-16R4, Non-Resident Income Tax, 42 overview, pension income, 41 rental income, 39

11 INDEX 287 residence, royalties, withholding rates, Testamentary offshore trust, 55 Tie-breaker rules, 36 37, 50 Treaty-exempt income, 24, 74 Trusts, offshore, 33, 52, 57 U UCCB, see Universal child care benefit Underground economy, Universal child care benefit (UCCB), V Visas, 1, 8, 13 W Wills, 119 Withholding tax, estate or trust income, 28 expiry date, 27 forms, NR301-NR303, interest, 28 limitation of tax treaty benefits, 27 management fees or charges, 28 mutual funds, 28 pensions, 29 refund of, 42 rent, 29 support payments, 29 tax treaty withholding rates, World income, 25, 26, 31, 32, 36, 49, 52, 53, 55, 61, 62, 64, 66, 73, 74, 76, 77, 89 Numerical 90% income test, 25, 26, 31, 76

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