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CAstore - EY's Guide to Preparing 2011 Personal Tax Returns

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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