Sections
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Abbreviations
See Abbreviations
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Recent Changes – Tax System
See Recent Changes – Tax System -
1- Tax system
See 1- Tax system -
2- Income Tax Return
See 2- Income Tax Return -
3- Income tax payments
See 3- Income tax payments -
4- Administrative measures
See 4- Administrative measures -
5- Voluntary disclosure
See 5- Voluntary disclosure -
6- Third party penalties
See 6- Third party penalties -
7- Electronic access to personal files
See 7- Electronic access to personal files -
8- Online payments
See 8- Online payments
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Recent Changes – Individuals and Families
See Recent Changes – Individuals and Families -
1- Definitions
See 1- Definitions -
2- Parental assistance
See 2- Parental assistance -
3- Support payments
See 3- Support payments -
4- Home assistance
See 4- Home assistance -
5- Other credits and assistance measures
See 5- Other credits and assistance measures -
6- Tax credit transfers between spouses
See 6- Tax credit transfers between spouses -
7- Income splitting
See 7- Income splitting
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Recent Change – Education
See Recent Change – Education -
1- Income
See 1- Income -
2- Deductions and credits
See 2- Deductions and credits -
3- Registered education savings plan
See 3- Registered education savings plan -
4- Lifelong learning plan
See 4- Lifelong learning plan
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Recent change – Health, seniors and caregivers
See Recent change – Health, seniors and caregivers -
1- Medical expense credit
See 1- Medical expense credit -
2- Disabled persons
See 2- Disabled persons -
3- Home assistance – Seniors and persons with disabilities
See 3- Home assistance – Seniors and persons with disabilities -
4- Other assistance measures for seniors
See 4- Other assistance measures for seniors -
5- Caregivers
See 5- Caregivers -
6- Registered disability savings plan
See 6- Registered disability savings plan -
7- Indemnity for clinical trial – Quebec
See 7- Indemnity for clinical trial – Quebec
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Recent changes – Employees
See Recent changes – Employees -
1- Taxable benefits
See 1- Taxable benefits -
2- Stock options
See 2- Stock options -
3- Non-taxable benefits
See 3- Non-taxable benefits -
4- Employment expenses
See 4- Employment expenses -
5- Incentives for workers
See 5- Incentives for workers -
6- Tips – Quebec
See 6- Tips – Quebec -
7- New graduates working in region – Quebec
See 7- New graduates working in region – Quebec -
8- Foreign specialists – Quebec
See 8- Foreign specialists – Quebec -
9- Volunteer firefighters ans search and rescue volunteers
See 9- Volunteer firefighters ans search and rescue volunteers -
10- GST/HST and QST refund
See 10- GST/HST and QST refund -
11- Salary deferrals
See 11- Salary deferrals
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Recent changes – Businesses
See Recent changes – Businesses -
1- Operating a business
See 1- Operating a business -
2- Year-end
See 2- Year-end -
3- Income
See 3- Income -
4- Business losses
See 4- Business losses -
5- Incentives for workers
See 5- Incentives for workers -
6- General business expenses
See 6- General business expenses -
7- Employer contributions
See 7- Employer contributions -
8- GST/HST and QST
See 8- GST/HST and QST -
9- Tax credits
See 9- Tax credits -
10- Farming
See 10- Farming -
11- Shareholders-managers
See 11- Shareholders-managers -
12- Incorporation of professionals
See 12- Incorporation of professionals
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Recents changes – Investments
See Recents changes – Investments -
1- Nature of transactions
See 1- Nature of transactions -
2- Capital gain or loss
See 2- Capital gain or loss -
3- Capital gains deduction
See 3- Capital gains deduction -
4- Interest income
See 4- Interest income -
5- Dividend income
See 5- Dividend income -
6- Investment income comparison
See 6- Investment income comparison -
7- Foreign investments
See 7- Foreign investments -
8- Leasing
See 8- Leasing -
9- Interest and financial expenses
See 9- Interest and financial expenses -
10- Investment programs
See 10- Investment programs -
11- Tax-free savings account
See 11- Tax-free savings account -
12- Alternative minimum tax
See 12- Alternative minimum tax -
13- Holding compagnies
See 13- Holding compagnies
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1- Registered retirement savings plans
See 1- Registered retirement savings plans -
2- Registered retirement income fund
See 2- Registered retirement income fund -
3- Employer pension plans
See 3- Employer pension plans -
4- Pension income splitting
See 4- Pension income splitting
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1- Tax treaty
See 1- Tax treaty -
2- Sojourning in the U.S.
See 2- Sojourning in the U.S. -
3- U.S. real estate
See 3- U.S. real estate -
4- U.S. estate taxes
See 4- U.S. estate taxes -
5- Individual tax identification number
See 5- Individual tax identification number -
6- Government health insurance plans
See 6- Government health insurance plans -
7- Tax rates
See 7- Tax rates
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Recent change – Estate planning
See Recent change – Estate planning -
1- Family business
See 1- Family business -
2- Estate freeze
See 2- Estate freeze -
3- Trust
See 3- Trust -
4- Life insurance
See 4- Life insurance -
5- Will planning
See 5- Will planning
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Recent change – Deceased persons
See Recent change – Deceased persons -
1- Tax responsabilities
See 1- Tax responsabilities -
2- Tax returns
See 2- Tax returns -
3- Income
See 3- Income -
4- Registered plans
See 4- Registered plans -
5- Deductions and tax credits
See 5- Deductions and tax credits -
6- Estate income
See 6- Estate income -
7- Death benefits
See 7- Death benefits -
8- Amounts reimbursed by an estate
See 8- Amounts reimbursed by an estate -
9- Distribution of property
See 9- Distribution of property -
10- Probate fees
See 10- Probate fees
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