.3   Canadian Tax Help File for SCD Version 017 (english)
.101 Federal Individual Income Tax Return: Also referred to as the T1-General.  This is the main form of your tax return.  Balances from most other forms and schedules are carried to the T1 General.
.102 Line 101 - Employment income from your job or occupation.
.103 Line 102 - Total commissions received as an employee .  This amount is already included in your employment income but is listed separately for information purposes.
.104 Line 104 - Tips, gratuities or director's fees not reported on a T4 slip.  Also royalties received from a work or invention, Supplementary Employment Insurance Benefits, net research grants, GST rebates and Income Maintenance Insurance Plans.
.105 Line 113 - Old Age Security Pension Benefits received.
.106 Line 114 - Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits received.
.108 Line 115 - Pensions or superannuation received, other than CPP/QPP or OAS, such as general annuities, income-averaging annuity contracts, deferred profit-sharing plans and Registered retirement income funds.
.109 Line 119 - Employment Insurance Benefits received.
.110 Line 120 - Total other eligible taxable dividends from Canadian sources. Part I of Schedule 4 should be used as a worksheet if you received dividends from more than one source.  Dividends from Taxable Canadian Companies must be grossed up by 125%.
.181 Line 120 - Total eligible taxable dividends from Canadian sources. Part I of Schedule 4 should be used as a worksheet if you received dividends from more than one source.  Dividends from Taxable Canadian Companies must be grossed up by 145%.
.111 Line 121 - Interest income received from Canadian and foreign sources.  Interest on investments made after 1989 must be reported annually, even if interest is not received in the year.
.112 Line 122 - Net income or loss incurred as a limited partner.  A limited partner is one not actively involved in the partnership and not otherwise involved in a business similar to that carried on by the partnership.
.113 Line 160 - Gross rents received from tenants for renting property such as a house, apartment, or suite.  Do not include damage/security deposits.
.116 Line 128 - Alimony, separation or child support payments received or considered to be received in the year.
.117 Line 129 - Registered Retirement Savings Plan amounts received.
.118 Line 130 - Scholarships, fellowships, bursaries, artists' project grants, retiring allowances, death benefits, and any other type of income that is taxable but not reported elsewhere on your tax return.
.119 Line 135 - Net income or loss from a self-employed business. You must include a statement showing your income and expenses.
.121 Line 137 - Net income or loss from a self-employed professional business. You must include a statement showing your income and expenses.
.123 Line 139 - Net income or loss from a self-employed commission business. You must include a statement showing your income and expenses.
.125 Line 141 - Net income or loss from a self-employed farming business. You must include a statement showing your income and expenses.
.127 Line 143 - Net income or loss from a self-employed fishing business. You must include a statement showing your income and expenses.
.129 Line 144 - Workers' Compensation payments received.  This amount is non-taxable, so you are entitled to a deduction equal to the total amount reported.
.130 Line 145 - Social Assistance payments received.  If you were married or living common-law and you lived with your spouse at the time either of you received social assistance payments, the spouse with the higher income must report these payments.
.131 Line 146 - Net Federal Supplements received from your Old age security plan. This amount is non-taxable, so you are entitled to a deduction equal to the total amount reported.
.132 Line 207 - Amounts contributed to a Registered Pension Plan (RPP) through your employer. These deductions are subject to certain restrictions.
.133 Line 208 - Amounts contributed to a Registered Retirement Savings Plan (RRSP). These deductions are subject to certain restrictions.
.134 Line 212 - Annual union and professional membership dues, including any professional or malpractice liability insurance premiums paid to maintain a professional status recognized by law.  Do not include dues paid for an RPP or initiation fees.
.135 Line 214 - Amounts paid to a childcare agency or person for the care of your child(ren) under 17, or over 16 and infirm.  This deduction is ordinarily claimed by the lower net income spouse and is subject to certain limitations.
.136 Line 215 - Disability supports deduction, for care that enabled you to work or go to school.  Only include expenses which have not been reimbursed.
.137 Line 228 - A business investment loss: is a special loss incurred when you dispose of shares or certain debts of a small business corporation.
.138 Line 219 - Moving expenses can be deducted from employment income earned while living at the new location.  Your new home must be at least 40 kilometres closer to your work place or school.
.139 Line 220 - Alimony, maintenance, separation or child support payments you paid on a periodic basis, with respect to a former relationship.  Claim only those amounts paid while living apart, due to a breakdown in your relationship.
.140 Line 221 - Carrying charges and/or interest you paid to earn income from investments.
.141 Line 224 - If you invested in petroleum, natural gas, or a mining venture, but did not participate actively, deduct any related expenses.
.142 Line 229 - Expenses incurred to earn employment income are deductible if your employer issues you a declaration stating that you had  to pay these expenses and that you did not receive a non-taxable allowance for them.
.499 Line 231 - Clergymen's residence deduction
.143 Line 232 - Income repayment amounts, such as EI benefits repaid, also legal and accounting fees paid with respect to income repayments and depletion allowances.
.144 Line 235 - If you received EI benefits or Old Age Security benefits and your net income is in excess of certain threshold amounts, you are required to pay back a portion.
.145 Line 248 - Record the amount with respect to the value of a low or no interest loan, provided by your employer, which enabled you to relocate.
.146 Line 249 - If your employer offered  shares to you at fixed rate and allowed you to sell them during  a time when the fair market value fluctuates, you are entitled to a stock option benefit, which is equal to half of the benefit.
.147 Line 256 - Deductions for foreign income that is non-taxable in Canada, due to different tax treaties, and amounts in respect of  vows of perpetual poverty.
.148 Line 308 - CPP/QPP premiums deducted by your employer. If you contributed more than the maximum, the excess amount must be recorded on line 448 of your return.
.165 Line 375 - PPIP/QPIP premiums deducted by your employer. If you contributed more than the maximum, the excess amount must be recorded on line 457 of your Québec tax return.
.149 Line 312 - EI premiums deducted by your employer.  If you contributed more than the maximum, the excess amount must be recorded on line 450 of your return.
.150 Line 323 - Tuition paid for courses you attended, whether it was paid by you or someone else. Only tuition over $100 is deductible and it must be with respect to post-secondary education or a course to develop skills related to an occupation.
.151 Line 330 - Medical expenses for a 12 month period, ending in the respective year , with respect to yourself, your spouse and your dependants, such as prescriptions, appointment fees, private health plan premiums.
.152 Line 340 - Charitable donations made by you and / or your spouse for which you have an official receipt.  Charitable donations can be claimed in the current year or can be carried forward for up to 5 years.
.153 Line 342 - A gift to Canada is like a charitable donation, except that it is not limited to 75% of net income if the gift was agreed to in writing before February 19, 1997.  In all other cases, the amount should be entered on line 340.
.154 Line 409 - Contributions made by you or your spouse to a registered federal political party or to a candidate for election to the House of Commons.
.155 Line 437 - Tax deducted at source, this could be from employment, pension income or any other income received.
.156 Line 476 - Tax paid by instalments that you were required to submit Canada Revenue Agency throughout the year.
.157 Summary of Dispositions of Capital Property:  This schedule is provided to summarize your  Capital Dispositions of the year and calculate an overall gain or loss.   A Capital disposition occurs when you sell or dispose of capital property.
.158 Line 107 - Record proceeds of the disposition of shares of a Canadian-controlled private corporation in which all or at least 90% of the fair market value of its assets are used in an active business in Canada.
.201 Line 107 - Record the adjusted cost base or the amount originally paid for the shares of a Canadian-controlled private corporation.
.202 Line 107 - Record outlays or expenses on the disposition of shares of a Canadian-controlled private corporation. These include brokerage fees, selling expenses or legal fees.
.159 Line 110 - Record the proceeds or the amount received from the sale or disposal of the Qualified farm property.
.203 Line 110 - Record the adjusted cost base or the amount originally paid of the Qualified farm property that was disposed of.
.204 Line 110 - Record the outlays and expenses on  the disposition of the Qualified farm property.  These include brokerage fees, realtor expenses or legal fees incurred on the sale of the property.
.160 Line 132 - Record the proceeds or the amount received from the sale or disposal of all stock and share dispositions.
.205 Line 132 - Record the adjusted cost base or the amount originally paid for your stocks and shares that you are disposing of.  If you are only selling a portion of the shares then you must calculate an average cost of these shares.
.206 Line 132 - Record any outlays and expenses incurred on the disposal of  your stock or share.  These include brokerage fees, selling expenses or legal fees.
.161 Line 138 - Record the proceeds of the disposition of all real estate disposition except for Qualified farm property.  Do not report a disposition of your principal residence.
.207 Line 138 - Record the adjusted cost base or the amount originally paid for the real estate property that is being disposed.
.208 Line 138 - Record any outlays and expenses incurred on the disposal of  your real estate property.  These include brokerage fees, realtor fees or legal fees.
.162 Line 153 - Record the proceeds from the sale of any bonds, debentures, promissory notes and other properties.
.209 Line 153 - Record the adjusted cost base or the amount originally paid for the bond, debenture promissory note or other property that is being disposed of.
.210 Line 153 - Record the outlays or expenses paid on the disposal of your bond, debenture promissory note or other property.
.163 Line 158 - Record the proceeds from the disposition of property used personally or by a family member, such as cottages, boats, or automobiles.  Capital losses in respect of this property are not deductible.
.211 Line 158 - Record the adjusted cost base of the personal use property that you are disposing of.
.212 Line 158 - Record any outlays or expenses that you incurred in the disposal or sale of your personal use property.
.164 Line 159 - Record the proceeds of the disposition of property used personally which is normally expected to increase in value, such as paintings, sculptures, coins, jewelry, and stamps.
.213 Line 159 - Record the adjusted cost base of the Listed personal property that you are disposing of.
.214 Line 159 - Record any outlays or expenses that you incurred in the disposal or sale of your listed personal use property.
.169 Statement of Investment Income:  This schedule is used to detail all of your investment income and expenses incurred in the year.
.170 Line 120 - Other eligible taxable dividends from Canadian sources.  If you did not receive an information slip, calculate the taxable amount by multiplying the dividends you actually received by 125%.
.180 Line 120 - Eligible taxable dividends from Canadian sources.  If you did not receive an information slip, calculate the taxable amount by multiplying the dividends you actually received by 145%.
.171 Line 121 - Interest income from Canadian sources.  If you did not receive an information slip, the interest still must be reported. The easiest way to report your interest income is on the cash basis, or when the interest is actually received.
.172 Line 121 - Interest income from Foreign sources.  If you did not receive an information slip, the interest still must be reported.  Interest from foreign sources must be translated to Canadian dollars.
.173 Line 221 - Amounts paid by you to enable you to earn investment income.  These amounts include payments for safe custody or management of investments, safety deposit box charges, accounting fees, record keeping and counseling.
.174 Line 221 - If you borrow money to invest, the interest paid is a deduction against the investment income.  Employers may charge interest with respect to employee purchases of Canada Savings Bonds.
.175 Line 221 - Interest on money borrowed to acquire an interest in a limited partnership or a partnership in which you are not an active partner.
.178 Employment Expenses : Expenses that you have incurred to earn employment income can be deducted on your income tax return if certain conditions exist.
.179 Employment expenses paid for advertising and promotion can be deducted.  These expenses include amounts you paid for business cards, promotional gifts and advertisements.
.182 Bus, train and taxi expenses are deductible employment expenses as long as they were paid solely to earn commission income.
.183 Lodging or accommodation expenses are deductible employment expenses as long as you were required to travel away from your employer's place of business and you pay your owning lodging expenses.
.184 Entertainment and meals include meals, tickets, entrance fees for sporting and entertainment events etc.   Remember though that only 50 % of theses expenses are deductible for tax purposes.
.216 Accounting and legal fees you paid in the year to collect salary, wages, or commissions owed to you by your employer or former employer.
.218 Supplies deductible as employment expenses include pens, pencils, paper clips, stationery, street maps and directories.  This does not include briefcases or calculators.
.219 Parking costs related to earning your commission income are deductible.  Generally though, you cannot deduct the cost of parking at your employer's office as these are personal expenses.
.220 Other employment expenses include licenses, bonding premiums, medical underwriting fees, computer and other equipment rental.
.221 Allowances/Reimbursement that you received from your employer offset the employment expenses that you are claiming.
.358 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.359 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn employment income.
.360 Business use of Auto -Auto Insurance on a vehicle used to earn employment income.
.361 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn employment income.  There is a limit on the amount of interest you can deduct.
.362 Business use of Auto -Lease payments to lease a motor vehicle used to earn employment income.  There is a limit on the amount of leasing expense you can deduct.
.363 Business use of Auto -Other automobile expenses for motor vehicles used to earn employment income.
.364 Business use of Home -Home Utilities expensed can include heating, electricity, hydro etc.
.365 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.366 Business use of Home -Insurance for your work space in the home.
.367 Business use of Home -Property Tax for your work space in the home.
.368 Business use of Home -Other expenses for your work space in the home
.228 Business income and expenses: A business is an activity that you conduct for profit or with a reasonable expectation of profit.
.229 Sales, commissions, or fees received or receivable.
.230 Other Income from other sources should be separately recorded.
.498 Returns, allowances or discounts granted to customers regarding previously invoiced sales.
.231 Purchases During Year are goods you bought for the business to resell, or to use in manufacturing other goods, includes costs such as delivery, freight, or express charges.
.232 Sub-contracts is the cost of hiring outside help to perform special tasks related to the goods you sell.
.233 Direct Wage Costs include the remuneration you paid to employees who work directly in the manufacture of your goods.
.234 Advertising expenses include ads in Canadian newspapers and on Canadian television and radio stations.
.235 Bad Debts include amounts that you have invoiced but are unable to collect.
.236 Business Tax, licences and  fees can be tax deductible if they were for annual fees, taxes or dues.  You cannot deduct club membership dues including initiation fees if the main purpose of the club is dining, recreation or sporting activities.
.237 Delivery / Freight costs.
.238 Fuel, including gasoline, diesel and propane, motor oil and lubricants used in your business are tax deductible.
.239 Insurance premiums incurred on any buildings, machinery, and equipment you use in your business.  In most situations life insurance premiums are not deductible.
.240 Interest and bank charges incurred to earn income are deductible.  Interest on money you borrow to buy a passenger vehicle may be restricted.
.241 Maintenance and repairs on property you use to earn income is deductible.  However, you cannot deduct the value of your own labour.
.242 Management and administration expenses incurred to operate your business are deductible.
.243 Meals and entertainment expenses incurred are deductible at the rate of 50%.
.245 Vehicle expenses are deductible if the expenses were incurred to earn income.  Remember they must be reasonable and you should have receipts to support them.
.246 Office expenses include items such as pens, pencils, paper clips, stationery and stamps.  Office supplies do not include such items as calculators , filing cabinets, chairs and desks.
.369 Supplies not included in office expenses that are used in the operation of your business.
.247 Professional fees include legal and accounting you incurred to earn income.
.248 Property taxes for property used in your business are deductible.
.249 Rent paid for property used in your business is deductible.
.250 Salaries, wages and benefits including the employer portion of CPP and EI.  Do not include any salaries paid to yourself or your partner.
.251 Traveling expenses include public transportation fares, hotel accommodations, and meals.
.252 Telephone and utilities include gas, oil, electricity and water, if you incurred the expenses to earn income.
.253 Other expenses include any expenses you incurred to earn business income that you have not included in any other category.
.502 Details of Equity - Drawings.
.503 Details of Equity - Capital Contributions.
.370 Business use of Home -Heating expenses for your work space in the home.
.371 Business use of Home -Electricity costs for your work space in the home
.372 Business use of Home -Premiums paid for insurance coverage for your work space in the home.
.373 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.374 Business use of Home -Interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.375 Business use of Home -Property Tax for your work space in the home.
.376 Business use of Home -Other Expenses relating to the business use of your home.
.377 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.378 Business use of Auto -Auto Insurance on a vehicle used to earn business income.
.379 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn business income.  There is a limit on the amount of interest you can deduct.
.380 Business use of Auto -Lease payments to lease a motor vehicle used to earn business income.  There is a limit on the amount of leasing expense you can deduct.
.381 Business use of Auto -Licence and registration fees for motor vehicles used to earn business income.
.382 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn business income.
.383 Business use of Auto -Other automobile expenses for motor vehicles used to earn business income.
.497 Other costs related to the production or preparation of goods for sale.
.384 Income and expenses recieved from a commission based business. A business is an activity that you conduct as a recognized professional for profit or with a reasonable expectation of profit.
.385 Sales,Commissions,Fees received or receivable.
.386 Other Income from other sources should be separately recorded.
.496 Returns, allowances or discounts granted to customers regarding previously invoiced sales.
.387 Advertising expenses include ads in Canadian newspapers and on Canadian television and radio stations.
.388 Bad Debts include amounts that you have invoiced but are unable to collect.
.389 Business Tax, licences and  fees can be tax deductible if they were for annual fees, taxes or dues.  You cannot deduct club membership dues including initiation fees if the main purpose of the club is dining, recreation or sporting activities.
.390 Delivery / Freight costs.
.391 Fuel, including gasoline, diesel and propane, motor oil and lubricants used in your business are tax deductible.
.392 Insurance premiums incurred on any buildings, machinery, and equipment you use in your business.  In most situations life insurance premiums are not deductible.
.393 Interest and bank charges incurred to earn income are deductible.  Interest on money you borrow to buy a passenger vehicle may be restricted.
.394 Maintenance and repairs on property you use to earn income is deductible.  However, you cannot deduct the value of your own labour.
.395 Management and administration expenses incurred to operate your business are deductible.
.396 Meals and entertainment expenses incurred are deductible at the rate of 50%.
.397 Vehicle expenses are deductible if the expenses were incurred to earn income.  Remember they must be reasonable and you should have receipts to support them.
.398 Office expenses include items such as pens, pencils, paper clips, stationery and stamps.  Office supplies do not include such items as calculators , filing cabinets, chairs and desks.
.399 Supplies not included in office expenses that are used in the operation of your business.
.400 Professional fees include legal and accounting you incurred to earn income.
.401 Property taxes for property used in your business are deductible.
.402 Rent paid for property used in your business is deductible.
.403 Salaries, wages and benefits including the employer portion of CPP and EI.  Do not include any salaries paid to yourself or your partner.
.404 Traveling expenses include public transportation fares, hotel accommodations, and meals.
.405 Telephone and utilities include gas, oil, electricity and water, if you incurred the expenses to earn income.
.406 Other expenses include any expenses you incurred to earn business income that you have not included in any other category.
.407 Business use of Home -Heating expenses for your work space in the home.
.408 Business use of Home -Electricity costs for your work space in the home
.409 Business use of Home -Premiums paid for insurance coverage for your work space in the home.
.410 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.411 Business use of Home -Interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.412 Business use of Home -Property Tax for your work space in the home.
.413 Business use of Home -Other Expenses relating to the business use of your home.
.414 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.415 Business use of Auto -Auto Insurance on a vehicle used to earn business income.
.416 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn business income.  There is a limit on the amount of interest you can deduct.
.417 Business use of Auto -Lease payments to lease a motor vehicle used to earn business income.  There is a limit on the amount of leasing expense you can deduct.
.418 Business use of Auto -Licence and registration fees for motor vehicles used to earn business income.
.419 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn business income.
.420 Business use of Auto -Other automobile expenses for motor vehicles used to earn business income.
.492 Purchases During Year are goods you bought for the business to resell, or to use in manufacturing other goods, includes costs such as delivery, freight, or express charges.
.493 Direct Wage Costs include the remuneration you paid to employees who work directly in the manufacture of your goods.
.494 Sub-contracts is the cost of hiring outside help to perform special tasks related to the goods you sell.
.495 Other costs related to the production or preparation of goods for sale.
.421 Profession Business income and expenses. A business is an activity that you conduct as a recognized professional for profit or with a reasonable expectation of profit.
.422 Professional Fees received or receivable.
.423 Other Income from other sources should be separately recorded.
.424 Advertising expenses include ads in Canadian newspapers and on Canadian television and radio stations.
.425 Bad Debts include amounts that you have invoiced but are unable to collect.
.426 Business Tax, licences and  fees can be tax deductible if they were for annual fees, taxes or dues.  You cannot deduct club membership dues including initiation fees if the main purpose of the club is dining, recreation or sporting activities.
.427 Delivery / Freight costs.
.428 Fuel, including gasoline, diesel and propane, motor oil and lubricants used in your business are tax deductible.
.429 Insurance premiums incurred on any buildings, machinery, and equipment you use in your business.  In most situations life insurance premiums are not deductible.
.430 Interest and bank charges incurred to earn income are deductible.  Interest on money you borrow to buy a passenger vehicle may be restricted.
.431 Maintenance and repairs on property you use to earn income is deductible.  However, you cannot deduct the value of your own labour.
.432 Management and administration expenses incurred to operate your business are deductible.
.433 Meals and entertainment expenses incurred are deductible at the rate of 50%.
.434 Vehicle expenses are deductible if the expenses were incurred to earn income.  Remember they must be reasonable and you should have receipts to support them.
.435 Office expenses include items such as pens, pencils, paper clips, stationery and stamps.  Office supplies do not include such items as calculators , filing cabinets, chairs and desks.
.436 Supplies not included in office expenses that are used in the operation of your business.
.437 Professional fees include legal and accounting you incurred to earn income.
.438 Property taxes for property used in your business are deductible.
.439 Rent paid for property used in your business is deductible.
.440 Salaries, wages and benefits including the employer portion of CPP and EI.  Do not include any salaries paid to yourself or your partner.
.441 Traveling expenses include public transportation fares, hotel accommodations, and meals.
.442 Telephone and utilities include gas, oil, electricity and water, if you incurred the expenses to earn income.
.443 Other expenses include any expenses you incurred to earn business income that you have not included in any other category.
.444 Business use of Home -Heating expenses for your work space in the home.
.445 Business use of Home -Electricity costs for your work space in the home
.446 Business use of Home -Premiums paid for insurance coverage for your work space in the home.
.447 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.448 Business use of Home -Interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.449 Business use of Home -Property Tax for your work space in the home.
.450 Business use of Home -Other Expenses relating to the business use of your home.
.451 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.452 Business use of Auto -Auto Insurance on a vehicle used to earn business income.
.453 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn business income.  There is a limit on the amount of interest you can deduct.
.454 Business use of Auto -Lease payments to lease a motor vehicle used to earn business income.  There is a limit on the amount of leasing expense you can deduct.
.455 Business use of Auto -Licence and registration fees for motor vehicles used to earn business income.
.456 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn business income.
.457 Business use of Auto -Other automobile expenses for motor vehicles used to earn business income.
.254 Farming income and expenses are placed on this form. They will be used to determine the amounts reported on the T1 lines 168 and 141.
.255 Income from the sale of Wheat.
.256 Income from the sale of Oats.
.257 Income from the sale of Barley.
.259 Income from the sale of Mixed Grains.
.260 Income from the sale of Corn.
.261 Income from the sale of Canola.
.262 Income from the sale of Flaxseed.
.263 Income from the sale of Soya beans.
.264 Income from the sale of Other Grains/Oilseed.
.265 Income from the sale of Fruit.
.266 Income from the sale of Potatoes.
.267 Income from the sale of Vegetables(excl. potatoes).
.268 Income from the sale of Tobacco.
.269 Income from the sale of Other Crops.
.270 Income from the sale of Greenhouse/Nursery Products.
.271 Income from the sale of Forage Crops.
.272 Income from the sale of Cattle.
.273 Income from the sale of Swine.
.274 Income from the sale of Poultry.
.275 Income from the sale of Sheep and Lambs.
.276 Income received from other animal specialties.
.277 Income from the sale of Eggs.
.278 Income from the sale of Milk/Cream(excl.Subsidies)
.279 Other Commodities includes items not specifically identified on another line.
.280 Custom or Contract Work is incidental farm income.
.281 Insurance Proceeds for your current fiscal period, such as for the loss of a building to fire, or for the loss of livestock to disease.  Do not include insurance proceeds from federal, provincial or municipal governments.
.282 Patronage Dividends you received during your fiscal period.
.283 Dairy or milk subsidies for your fiscal period.
.284 Crop Insurance proceeds from federal, provincial, or joint federal/provincial programs, for loss of crops.
.285 Other Payments for your fiscal period from all other stabilization and farm subsidy programs made to farm producers under federal, provincial, municipal, or joint programs.
.286 Rebates, grants or assistance you received.
.287 Other Income includes any other farming income that is not specifically identified on another line.
.288 Building and Fence Repairs to all buildings you used for farming, except your farmhouse.  Do not include the value of your own labour.
.289 Clearing, levelling and draining land.
.290 Containers, twine and bailing wire.
.291 GRIP, crop insurance and stabilization premiums.
.292 Gasoline/Diesel Fuel/Oil and lubricant expenses you incurred for your machinery.
.293 Repairs, licences and insurance premium expense you incurred for your machinery.
.294 Other Insurance premiums paid to insure your farm buildings, equipment, livestock, and business interruption.
.295 Interest you paid on money you borrowed to earn farm income.  Do not include the interest on money you borrowed to buy a passenger vehicle.
.296 Motor Vehicle Expenses.
.297 Office Expenses such as stationery, invoices, receipt and accounting books and any other operating supplies.
.298 Legal and Accounting Fees you incurred for your farming business.
.299 Taxes for land, municipal and realty taxes you incurred during your fiscal period.
.300 Rent on land, buildings, pasture you used for your farming business.
.301 Salaries, Wages and Benefits you paid to your employees.  This includes your share of the Canada Pension Plan and Employment Insurance.
.302 Memberships in farming organizations and subscriptions to material for farming.
.303 Custom and Contract Work and machinery rental.
.304 Electricity, only the part of these costs that relates to your farming business.  The electricity for the farmhouse is a personal expense.
.305 Feed, supplements, straw, and bedding you purchases for your farming business.
.306 Fertilizer and lime you used in your farming business.
.307 Heating Fuel includes expenses incurred for natural gas, coal, or oil to heat farm buildings, fuel for curing tobacco, crop drying or greenhouses.
.308 Livestock Purchased in your fiscal period.
.309 Pesticides includes herbicides, insecticides, fungicides you purchased in your fiscal period.
.310 Seeds and Plants you purchased in your fiscal period.  Do not include the cost of seeds and plants you used in your personal vegetable or flower garden.
.311 Insurance program overpayment recapture you incurred in the fiscal period.  See your AGR-1 Supplementary slip.
.312 Veterinary fees, medicine and breeding fees.
.313 Optional Inventory Adjustments.
.314 Mandatory Inventory Adjustments.
.315 Other Expenses that are not specifically identified on another line.
.321 Small Tools.
.458 Business use of Home -Heating expenses for your work space in the home.
.459 Business use of Home -Electricity costs for your work space in the home
.460 Business use of Home -Premiums paid for insurance coverage for your work space in the home.
.461 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.462 Business use of Home -Interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.463 Business use of Home -Property Tax for your work space in the home.
.464 Business use of Home -Other Expenses relating to the business use of your home.
.465 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.466 Business use of Auto -Auto Insurance on a vehicle used to earn business income.
.467 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn business income.  There is a limit on the amount of interest you can deduct.
.468 Business use of Auto -Lease payments to lease a motor vehicle used to earn business income.  There is a limit on the amount of leasing expense you can deduct.
.469 Business use of Auto -Licence and registration fees for motor vehicles used to earn business income.
.470 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn business income.
.471 Business use of Auto -Other automobile expenses for motor vehicles used to earn business income.
.316 Fishing income and expenses are placed on this form.  They will be used to determine the amounts reported on the T1 lines 170 and 143.
.317 Fish products includes the amounts you received from the sale of fish, lobster, scallops and so on.
.318 Other Marine Products includes all amounts you received from the sale of Irish moss, herring scales, herring roe, seal meat and flippers, seaweed, kelp, roe on kelp and so on.
.319 Grants, credits, rebates or other assistance you have received.
.320 Subsidies received during the fiscal period from all fishing subsidy program made to fishermen under federal, provincial, municipal or joint programs.
.357 Compensation for loss of fishing income or property that was lost or destroyed.
.322 Other Income that is not specifically identified on another line.
.324 Sharesman Income.
.325 Bait, Ice, Salt used for your fishing business.
.326 Salaries, wages and benefits paid to your crew.  This includes your share of Canada Pension Plan and Employment Insurance.
.327 Fuel Costs for your fishing boat and equipment.
.328 Gear including knives, small assorted supplies, gloves, and rubber of oilskin clothing you used in your fishing business.
.329 Insurance premiums you paid to insure your fishing boat and equipment.
.330 Interest you paid on money you borrowed to earn fishing income.
.331 Food you stocked on your boat to feed your crew when you fished offshore.
.332 Licenses that you must renew annually.
.333 Motor Vehicle Expenses.
.334 Office Expenses such as, stationery, invoices, receipt and accounting books, an any other operating supplies.
.335 Nets and Traps include lines, hooks, buoys, anchors, and radar reflectors.  Generally there are restrictions on the amount you can deduct.
.336 Legal, accounting and other professional fees you incurred for your fishing business.
.337 Crew Shares of the catch.  These amounts are found on the trip settlement sheets.
.338 Fishing Vessel repairs and maintenance to keep your fishing boat seaworthy.
.339 Engine repairs.
.340 Electrical equipment repairs to items such as a loran, sounder, radar, ship-to-shore radio, fish finder, and so on.
.341 Other expenses that are not specifically identified on another line.
.472 Business use of Home -Heating expenses for your work space in the home.
.473 Business use of Home -Electricity costs for your work space in the home
.474 Business use of Home -Premiums paid for insurance coverage for your work space in the home.
.475 Business use of Home -Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.476 Business use of Home -Interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.477 Business use of Home -Property Tax for your work space in the home.
.478 Business use of Home -Other Expenses relating to the business use of your home.
.479 Business use of Auto -Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.480 Business use of Auto -Auto Insurance on a vehicle used to earn business income.
.481 Business use of Auto -Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn business income.  There is a limit on the amount of interest you can deduct.
.482 Business use of Auto -Lease payments to lease a motor vehicle used to earn business income.  There is a limit on the amount of leasing expense you can deduct.
.483 Business use of Auto -Licence and registration fees for motor vehicles used to earn business income.
.484 Business use of Auto -Auto repairs and maintenance payments for motor vehicles used to earn business income.
.485 Business use of Auto -Other automobile expenses for motor vehicles used to earn business income.
.342 Rental Property - rental income for the calendar year should be reported on the form T776.
.343 Gross Rents is the income you earn in the calendar year from renting property that you own or have use of.
.344 Advertising expenses for rental property include the amounts that you pay to advertise that your property is available for rent.
.345 Insurance premiums for coverage on your rental property for the current year is deductible.
.346 Interest on money borrowed to buy or improve your rental property.
.347 Maintenance and repairs includes labour and materials, however you cannot deduct the value of your own labour.
.348 Management and administration fees paid to agents or managers who take care of your property or find new tenants for your property.
.349 Motor Vehicle (excluding CCA).
.350 Office expenses include small items such as pens, pencils, paper clips, stationery etc.  It does not include items such as desks or furniture.
.351 Professional fees include payment for legal services to prepare leases or collect overdue rents.  Accounting fees paid for preparation of financial statements, accounting records and assistance in preparation of your tax return.
.352 Property taxes that relate to your rental property are deductible.
.353 Salaries, wages, and benefits paid to superintendents, maintenance personnel, and others you employ to take care of your rental property.  This includes the employer portion of CPP and EI.
.354 Travel expenses incurred while collecting rents, supervising repairs and managing your properties are deductible.
.355 Utilities include gas, oil, electricity, water and cable.  If your rental arrangements specify that you pay for these utilities.
.356 Other expenses you incurred to earn rental income that you have not recorded previously.
.166 Medical expenses :  Record the details of all medical expenses paid for you, your spouse or your dependants.
.167 You can claim medical expenses that were paid for yourself, your spouse and children or any other relative who lived in Canada and was dependent on you for support.
.168 Premiums paid to private health services plans.
.490 Quebec Provincial Income Tax Return:  Also referred to as the TP1.
.491 Line 451 - Quebec Tax deducted at source, this could be from employment, pension income or any other income received.
.501 Line 453 - Quebec Tax Paid by Installments that you were required to submit to Revenu Quebec throughout the year.
