Tax services, handled properly.

Filing on time helps the CRA calculate income-tested benefits such as the Guaranteed Income Supplement. No return can mean interrupted payments.

Eligible pension income may support a pension income amount of up to $2,000, and a T1032 election can split qualifying pension income between spouses.

Amounts designated as Home Buyers' Plan or Lifelong Learning Plan repayments go on Schedule 7. They are not deducted again on line 20800.

A SIN starting with 9 is temporary and has an expiry date. Tax residency depends on residential ties and the full facts, not the first digit of a SIN.

An individual who first becomes resident in Canada is generally exempt from filing Form T1135 for that first resident year. Foreign income reporting can still apply.

Newcomer non-refundable credits may depend on whether at least 90% of net world income for the period came from Canadian sources. The calculation needs the whole income picture.

Interest on money borrowed to buy or improve a rental property may be deductible when the use of the funds is clear and the records support it.

Capital cost allowance on rental assets cannot create or increase a rental loss. Timing the claim deserves more thought than checking a box.

Ordinary rental income is generally not subject to CPP contributions. Extensive services can change the character of the activity, so the facts matter.

Eligible and non-eligible Canadian dividends use a gross-up and dividend tax credit system. The slip and corporation type decide the treatment.

Royalties from an invention, trademark, patent, or copyright may be reported differently depending on whether they arise from employment, business, or property.

Certain investment counsel, management, and accounting fees may qualify on line 22100. Trading commissions and fees inside registered plans generally do not.