 Guide to Preparing 2019 Personal Tax Returns
 What's new for 2019?
Personal tax calendar (2020)  Personal tax rates and tools
Calculators Personal tax calculator RRSP savings calculator RRSP catch-up loans calculator Date calculators Reference tools Capital cost allowance Capital cost allowance rates (by class) Class 1 Class 2 Class 3 Class 4 Class 5 Class 6 Class 7 Class 8 Class 9 Class 10 Class 10.1 Class 11 Class 12 Class 13 Class 14 Class 14.1 Class 15 Class 16 Class 17 Class 18 Class 19 Class 20 Class 21 Class 22 Class 23 Class 24 Class 25 Class 26 Class 27 Class 28 Class 29 Class 30 Class 31 Class 32 Class 33 Class 34 Class 35 Class 36 Class 37 Class 38 Class 39 Class 40 Class 41 Class 41.1 Class 41.2 Class 42 Class 43 Class 43.1 Class 43.2 Class 44 Class 45 Class 46 Class 47 Class 48 Class 49 Class 50 Class 51 Class 52 Class 53 Class 54 Class 55 Capital cost allowance rates (by item) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Penalties and offences Income tax returns, due dates, and taxation years for individuals Medical expense tax credit – Allowable medical expenses Penalties and offences Status of international tax treaty negotiations I. In force (93) II. Signed but not yet in force (4) III. Under negotiation/re-negotiation (8) Tax on split income – CRA rulings and interpretations by topic Tax on split income – Exclusions Tuition tax credit – Eligible and non-eligible fees Who must file a return? Tax rates and amounts Automobile deduction limit and expense benefit rates Capital gains and losses Inclusion rates Lifetime capital gains exemption (LCGE) limit for qualified property CPP-QPP payment rates Employment insurance premiums and Quebec parental insurance premiums Foreign exchange rates GST/HST rebate rates for HST participating provinces Maximum personal marginal income tax rates Non-refundable credits – Maximum combined federal and provincial value OAS, GIS, and SPA payments Personal income tax brackets and rates Personal income tax credits indexed under subsection 117.1(1) Personal income tax credits indexed under subsection 122.61(5) Personal income tax rates and credits – Combined 2019 2018 Prescribed interest rates Alberta Federal Late tax, refunds, benefits, and PLOI [Reg. 4301] Leasing rules [Reg. 4302] Ontario Quebec Probate fees RPPs, RRSPs, DPSPs, and TFSAs – Annual limits Treaty withholding tax rates – Dividends, interest, royalties, and trust and estate income Treaty withholding tax rates – Pension and annuities US foreign earned income and foreign housing exclusions US personal federal income tax rates for ordinary income US social security and medicare taxes 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
Appendices
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