 Guide to Preparing 2019 Personal Tax Returns
 What's new for 2019?
Personal tax calendar (2020) Personal tax rates and tools
Filing tips for 2019 personal tax returns
Chapter 1 – The T1 return – Getting started
Chapter 2 – Total income
Chapter 3 – Net income deductions
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
Overview Payment of tax Date payment considered to be made Source deductions Instalments No-calculation option Prior-year option Current-year option Refunds Interest Penalties Failure to file return of income Failure to provide information on form Failure to provide foreign-based information Failure to file a return for a reportable transaction Failure by tax preparer to file electronically Late or deficient instalments of income tax False statements or omissions Statements or omissions made by the taxpayer Third-party penalties Repeated failures Waiving penalties Interest on penalties Offences and punishment Failure to comply Tax evasion False refund or credit claims Interest Interest on late tax payments Effective interest date Interest resulting from GAAR reassessments Instalment interest Contra interest Overpayment interest Prescribed rates of interest Assessments Issuing assessments Reassessments within the normal reassessment period Reassessments beyond the normal reassessment period Nil assessment or notification of no tax payable Applying for a determination of loss Audits Waivers Adjusting a T1 return (Form T1-ADJ) Non-residents – Adjustment requests Objections to assessments Appeals to the Tax Court of Canada and the Federal Court of Appeal General procedure Informal procedure Partial disposition of appeals Appeals from Tax Court decisions Taxpayer relief provisions Voluntary disclosures program Service complaints program and the taxpayers' ombudsman Service complaints program Taxpayers' ombudsman CRA login services for individuals and tax advisors MyCRA app Record retention Income tax books and records General record retention requirements Record retention period Written permission to destroy Failure to maintain proper records Location of books and records Annotations Appendices
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