Line 485 - Balance owing. Line 484 - Refund. Line 457 - Employee and partner GST/HST rebate. You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (line 212, or line 229) or as a partner (lines 135 to 143). Generally, you can claim this rebate if one of the following applies: Your employer is a GST/HST registrant, other than a listed financial institution.You are a member of a GST/HST-registered partnership, and you have reported on your return your share of the income from that partnership.
To claim this rebate, if you incurred the expenses as an employee, use Guide T4044, Employment Expenses. If you incurred the expenses as a member of a partnership, use Guide RC4091, GST/HST Rebate for Partners. These guides list the qualifying expenses. Notes Generally, you have to report as income any GST/HST rebate you receive on the return for the year in which you receive it. If you received a GST/HST rebate in 2013, and you were an employee, see Line 104. Completing your tax return Forms and publications Related topics. Line 450 - Employment Insurance overpayment. Line 448 - CPP overpayment. Line 437 - Total income tax deducted. Line 435 - Total payable. Line 367 - Amount for children born in 1992 or later. You can claim $2,234 for each of your or your spouse's or common-law partner's children who are under 18 years of age at the end of the year.
You may be able to claim the family caregiver amount for each child with an impairment in physical or mental functions. The full amount can be claimed in the year of the child's birth, death, or adoption. Child lives with both parents If the child resides with both parents throughout the year, either you or your spouse or common-law partner can make the claim. Note If you are making this claim for more than one child, either you or your spouse or common-law partner must make the claim for all children under 18 years of age at the end of the year and resided with both of you throughout the year. Child does not live with both parents If the child did not reside with both parents throughout the year, the parent or the spouse or common-law partner who claims the amount for an eligible dependant (read line 305) for that child, can make the claim.
Tax tip. Line 250 - Other payments deductions. Line 365 - Children's fitness amount. Line 363 - Canada employment amount. If you reported employment income in 2013, you can claim on line 363 of Schedule 1, Federal Tax, the lesser of: $1,117; andthe total of the employment income you reported on line 101 and line 104 of your return.
Note All income reported at lines 101 and 104 is eligible for the Canada employment amount. The Canada employment amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector. Self-employed individuals are not eligible to claim this amount. Example Joe is a cook and he received $35,000 of employment income in 2013 which he reports on line 101 of his tax return.
Forms and publications General Income Tax and Benefit Package - Guide, Returns, Schedules. Line 350 - Total federal non-refundable tax credits. Line 330 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1993 or later. Line 323 - Tuition, education, and textbook amounts. The tuition, education, and textbook amounts allows you to reduce any income tax you may owe. Your educational institution will provide you with a slip that has the total eligible tuition fees paid as well as the months you were enrolled either part-time or full-time. Using the slip and the links below, you can find out what you can claim and how to make your claim.
If you have eligible tuition fees, and education and textbook amounts from a previous year that were not reported, review How to change your return and obtain a copy of your notice of assessment or reassessment. Supporting documents - If you are filing a paper return, attach a completed Schedule 11. Keep all your official receipts issued by an educational institution or other forms in case we ask to see them. Line 312 - Employment Insurance premiums through employment. Line 308 - CPP or QPP contributions through employment. Can you claim the amount for an eligible dependant? Answer the following questions to find out if you can claim an amount for an eligible dependant.
You may be able to claim this amount if, at any time in the year, you met all of the following conditions at once: You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.You supported a dependant in 2013.You lived with the dependant (in most cases in Canada) in a home that you maintained. Line 300 - Basic personal amount. Line index (300 to 378) - Federal non-refundable tax credits. Line 260 - Taxable income. Line 256 - Additional deductions. Line 236 - Net income. Net income is used to calculate certain federal and provincial or territorial non-refundable tax credits.
We also use your net income, and if you are married or living common-law, your spouse or common-law partner's net income, to calculate amounts such as the Canada child tax benefit, the GST/HST credit, the social benefits repayment, and certain credits. If it applies, enter your spouse's or common-law partner's net income in the "Information about your spouse or common-law partner" area on page 1 of your return. Enter this amount even if it is zero. If the amount you calculate for line 236 is negative, you may have a non-capital loss. For more information, see line 252.
Keeping records. You have to keep records for each year you claim expenses. These records must include all the following: a daily record of your expenses, together with your receipts and any cancelled cheques;any ticket stubs for travel;invoices;any monthly credit card statements; anda record of each motor vehicle you used for employment. This record must show both the total kilometres you drove and the kilometres you drove for employment purposes in the year. Your receipts for the purchase of merchandise or services have to show the following: the date you made the purchase;the name and address of the seller or supplier;your name and address; anda full description of the goods or services you bought.
Keep a record of the motor vehicles or musical instruments you bought and sold because you may be able to claim capital cost allowance. Important dates for 2010 (Individuals)