 Guide to Preparing 2022 Personal Tax Returns
 What's new for 2022?
Personal tax calendar (2023) Personal tax rates and tools
Filing tips for 2022 personal tax returns
 Chapter 1 – The T1 return – Getting started
What's new for 2022? Introduction Who must file a T1 return? Goods and services tax/harmonized sales tax (GST/HST) credit Applying for the Canada child benefit (CCB) Climate action incentive What's new for 2022? Who is liable to tax? Concepts of tax residency for individuals Factual residents Factors applied by the courts to determine residence status Factors applied by the CRA to determine residence status Significant residential ties Secondary residential ties Other factors Residency determination by the CRA Taxation of factual residents Deemed residents Statutory rules Sojourners Other deemed residents Taxation of deemed residents Part-year residents Taxation of part-year residents Exempt residents Non-resident individuals Part I tax Part XIII tax (non-resident tax) Which returns are required and when are they due? Return of income Information returns Taxation year Which tax and benefit package should an individual use? T1 General Income Tax and Benefit Return Adjusting a T1 return (Form T1-ADJ) T1 General Income Tax and Benefit Return for Non-Residents and Deemed Residents Non-residents – Old age security clawback Non-residents – Elective returns Adjusting a T1 return (Form T1-ADJ) Summary tables – Who must file the return (for residents, and non-residents and deemed residents) Due dates Due dates that fall on holidays Due dates for elective returns for non-residents Section 216 election Section 216.1 election Section 217 election Reduction of non-resident withholding taxes Due dates for deceased individuals Optional returns Due dates for other elections Summary of income tax returns, due dates, and taxation years How and where to file Electronic filing Returns filed electronically – Deemed date of receipt What is electronic filing? Methods available Advantages of electronic filing EFILE Restrictions Requirement to EFILE for tax preparers Adjusting T1 returns using ReFILE NETFILE Restrictions How to NETFILE Adjusting T1 returns using ReFILE Auto-fill My Return Supporting documents Payment of balance due Mailing or delivery of a T1 paper return Returns filed by mail – Deemed date of receipt Returns delivered to the CRA – Date of receipt Payments by mail – Deemed date of receipt Paper returns – Addresses for filing and making instalments 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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