Frequently Asked Questions
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Q: How long should I keep my income tax records?
A: Generally, you should keep your supporting documents for six
years. Have the receipts and documentation to support your claims
ready in case you are selected for review. For more information, see
the
General Income Tax and Benefit Guide and Information Circular
IC78-10R4 Books and Records Retention / Destruction.
Q: I just moved to Fort McMurray, can I claim Moving expenses?
A: If you moved during the year and established a new home to start
a new job or business, or if you are a full-time student who
attended a post-secondary educational institution, you may qualify
to deduct eligible moving expenses against the income you earned at
your new location.
Q: What is the due date for a personal
income tax return?
A: Personal income tax returns, except for those of self-employed
individuals, are due by April 30th, as is any amount owing.
Penalties and interest may be charged for late returns or late
payments.
Self-employed individuals have until June 15th to file their
personal tax returns, but any amounts owing must still be paid by
April 30th.
When the filing due date falls on a Saturday or Sunday or a public
holiday, tax returns received by Canada Revenue Agency or postmarked
by midnight on the next business day will be considered to have been
filed on time. Many CRA offices stay open until midnight on the
personal income tax return filing due date to accept returns.
Q: What province do I have to file my taxes in?
A: Under normal conditions, a person files a tax return for the
province in which they are residing on December 31 of the taxation
year. Sometimes, a person may be considered to be a resident of a
province even if they have temporarily relocated to another
province. This could happen if the person was employed in a
temporary job, or was a student in a province where they do not
normally reside. A person will be determined to be resident in the
province in which they have the most significant residential ties.
For more information on this, see the Canada Revenue Agency (CRA)
Interpretation
Bulletin IT221 Determination of an Individual's Residence Status.
This bulletin deals with residency in Canada, as well as province of
residence.
Q: Do I claim Northern Residency Deduction?
A: To qualify for northern residents deduction, you must have lived, on a
permanent basis, in a prescribed northern or intermediate zone for a
continuous period of at least six consecutive months. (This period
can begin or end in the year specified on Form T2222)