 What's new for 2011?
Filing tips for 2011 personal tax returns  Chapter 1 – The T1 return – Getting started
Chapter 2 – Total income
 Chapter 3 – Net income deductions
Overview Employment income deductions Deductibility Expense amount Line 206 – Pension adjustment Annotations Line 207 – Registered pension plan (RPP) deduction Defined benefit plans Money purchase plans Foreign employer-provided retirement plans Non-residents Annotations Line 212 – Annual union, professional, or like dues Restrictions on deductibility of dues Non-residents Annotations Line 229 – Other employment expenses What's new for 2011? Sales expenses Capital cost allowance Expense claims by commissioned employees Certificate from employer Alternative claim under provisions for salaried employees Travel and lodging expenses Railway employees Relief telegraphers, station agents, and maintenance and repair employees All other railway company employees Calculation of deduction Limitation on meals expense deduction Certificate from employer Transport employees Calculation of deduction Certificate from employer Travel expenses Condition 1 Condition 2 Condition 3 Reasonable allowance Meal expenses Certificate from employer Motor vehicle travel expenses Types of motor vehicle expenses Deductible portion of expenses Certificate from employer Motor vehicle and aircraft finance costs Capital cost allowance Motor vehicles Aircraft Aircraft costs – Reasonableness test Employee plans and arrangements Teachers' exchange fund contributions CPP, EI, and QPIP contributions Employee retirement compensation arrangement contributions Additional conditions for deduction of RCA contributions Salary reimbursement Reimbursement of disability payments Salary deferral arrangements – Forfeited amounts Employee profit-sharing plans – Forfeited amounts Artists' expenses Musical instrument costs Capital cost allowance Artists' employment expenses Artistic activity Calculation of available deduction Alternative claim under other paragraphs of section 8 Other expenses Office expenses and salary of an assistant or substitute Office rent Supplies Certificate from employer Home office expenses Certificate from employer Legal expenses of employee Tradespeople's tool expenses Apprentice mechanics' tool costs Eligible apprentice mechanic Eligible tools Amount of deduction for cost of tools Non-residents Annotations Line 231 – Clergy residence deduction Amount of the deduction Rent-free accommodation Residence owned or rented Restriction on deduction Documentation Non-residents Annotations Property income deductions and business investment loss Line 217 – Business investment loss Small business corporation Deduction Tax shelters Non-residents Annotations Line 221 – Carrying charges and interest expenses Carrying charges Interest expenses Draft reasonable-expectation-of-profit proposals Interest expense planning Non-residents Annotations Line 224 – Exploration and development expenses What's new for 2011? Canadian expenses Canadian exploration expenses (CEE) Canadian development expenses (CDE) Canadian oil and gas property expenses (COGPE) Oil sands expenses Flow-through shares Foreign expenses Foreign exploration and development expenses Limited partners Non-residents Annotations Child care expenses, moving expenses, and other deductions Line 208 – RRSP deduction What's new for 2011? RRSP deduction limit for 2011 Unused RRSP deduction room Carryforward of undeducted RRSP contributions Additional RRSP contributions Retiring allowances Lump-sum receipts Saskatchewan pension plan (SPP) Home buyers' plan and lifelong learning plan Documentation Non-residents Annotations Line 210 – Deduction for elected split-pension amount Annotations Line 213 – Universal child care benefit repayment Annotations Line 214 – Child care expenses Who may claim? Qualifying child care expenses Deduction limits Deduction claimed by the person with the higher net income Deduction claimed by a student Boarding school or camp Documentation Social insurance number Interaction with other deductions or credits Business expenses deduction Disability tax credit Children's fitness tax credit and children's arts tax credit Medical expenses tax credit Non-residents Annotations Line 215 – Disability supports deduction Who may claim? Eligibility conditions Eligible disability supports expenses Deduction limits Interaction with other deductions or credits Non-residents Annotations Line 219 – Moving expenses Deduction limits Eligible moving expenses Non-residents Annotations Line 220 – Support payments made Child support amount Tax treatment Support amount Allowance Periodic basis Tax treatment Documentation Non-residents Annotations Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings What's new for 2011? Maximum contributions Deduction Optional CPP or QPP contributions Non-residents Annotations Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income What's new for 2011? Who may deduct an amount on Line 223? Maximum claimable Calculation of self-employed individual's QPIP premiums QPIP premiums payable claimable as an income deduction (Line 223) QPIP premiums payable claimable as a non-refundable tax credit (Line 378) Non-residents Annotations Line 232 – Other deductions Split income of a child Refund of RRSP premiums Transfer of RRSP refund of premiums to RRIF or annuity Transfer of amounts relating to a deceased individual to an RDSP Refund of undeducted RRSP contributions Withdrawal of excess transfers from RPP to RRSP or RRIF Repayment of amounts paid out of RPP in error Decrease in value of unmatured RRSP or RRIF after date of death Depletion allowances Reimbursements of amounts overpaid Legal fees Repayment of shareholder loans Deduction for foreign taxes on income from property (other than real property) Deduction for Foreign non-business income tax Non-residents Annotations Line 235 – Social benefits repayment What's new for 2011? Employment insurance benefits Old age security benefits Non-residents Old age security benefits Annotations Net income Line 236 – Net income Non-residents Annotations Chapter 4 – Taxable income
Chapter 5 – Federal non-refundable tax credits
Chapter 6 – Federal tax payable or refundable
Chapter 7 – Provincial and territorial tax
Chapter 8 – Quebec provincial income tax
Chapter 9 – Special situations and tax planning
Chapter 10 – Taxation of immigrants, emigrants, and non-residents
Chapter 11 – Administration
Appendices
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