Sections

Abbreviations

Recent Changes – Tax System

2- Income Tax Return

4- Administrative measures

6- Third party penalties

8- Online payments

1- Tax system

3- Income tax payments

5- Voluntary disclosure

7- Electronic access to personal files

Recent Changes – Individuals and Families

2- Parental assistance

4- Home assistance

6- Tax credit transfers between spouses

1- Definitions

3- Support payments

5- Other credits and assistance measures

7- Income splitting

Recent Change – Education

2- Deductions and credits

4- Lifelong learning plan

1- Income

3- Registered education savings plan

Recent change – Health, seniors and caregivers

2- Disabled persons

4- Other assistance measures for seniors

6- Registered disability savings plan

1- Medical expense credit

3- Home assistance – Seniors and persons with disabilities

5- Caregivers

7- Indemnity for clinical trial – Quebec

Recent changes – Employees

2- Stock options

4- Employment expenses

6- Tips – Quebec

8- Foreign specialists – Quebec

10- GST/HST and QST refund

1- Taxable benefits

3- Non-taxable benefits

5- Incentives for workers

7- New graduates working in region – Quebec

9- Volunteer firefighters ans search and rescue volunteers

11- Salary deferrals

Recent changes – Businesses

2- Year-end

4- Business losses

6- General business expenses

8- GST/HST and QST

10- Farming

12- Incorporation of professionals

1- Operating a business

3- Income

5- Incentives for workers

7- Employer contributions

9- Tax credits

11- Shareholders-managers

Recents changes – Investments

2- Capital gain or loss

4- Interest income

6- Investment income comparison

8- Leasing

10- Investment programs

12- Alternative minimum tax

1- Nature of transactions

3- Capital gains deduction

5- Dividend income

7- Foreign investments

9- Interest and financial expenses

11- Tax-free savings account

13- Holding compagnies

1- Registered retirement savings plans

3- Employer pension plans

2- Registered retirement income fund

4- Pension income splitting

1- Tax treaty

3- U.S. real estate

5- Individual tax identification number

7- Tax rates

2- Sojourning in the U.S.

4- U.S. estate taxes

6- Government health insurance plans

Recent change – Estate planning

2- Estate freeze

4- Life insurance

1- Family business

3- Trust

5- Will planning

Recent change – Deceased persons

2- Tax returns

4- Registered plans

6- Estate income

8- Amounts reimbursed by an estate

10- Probate fees

1- Tax responsabilities

3- Income

5- Deductions and tax credits

7- Death benefits

9- Distribution of property

Recent changes – Social programs and benefits

2- Quebec pension plan Canada pension plan

4- Health service fund – Quebec

6- Labour standards - Quebec

8- Health contribution - Ontario

10- Sales tax credits

1- Employment insurance and Quebec's parental insurance plan

3- Old age security pension

5- Occupational health and safety

7- Employer health tax – Ontario

9- Drug insurance

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