General Tax Tips

1. Attribution of Investment Income
2. Taxation of Capital Gains
3. Capital Losses
4. Writing off Shares
5. Writing off Loans
6. Rental Income
7. Change in use Rules
8. Non-deductible RRSP Fees Paid
9. Reducing Payroll Deductions
10. Do you earn a regular income from tips and gratuities?
11. Union Dues are Deductible
12. Deductions When you Move for Work
13. Employment Benefits
14. Non-Arm's Length Transfers and Gifts
15. Principal Residence Exemption
16. Student Bursary and Scholarship Income
17. Stock Option Benefits
18. Automobile Expenses
19. Home Office Expenses
20. Work in Progress for Professionals
21. Record Keeping for the Self-Employed
22. Capital Dividend
23. Buying Capital Assets
24. Self-Employed Status
25. Child Care Expenses
26. Medical Expenses
27. Transferring Income Tax Credits to Your Spouse or Common-law Partner
28. The Canadian Education Savings Grant
29. When Your Children Work for Your Business
30. Post-Secondary Education Expenses
31. Employment Expenses
32. Refundable Medical Expense
33. Canada Employment Credit
34. Tradesperson's Tools Deduction
35. Traveling Expenses
36. Individuals with Disabilities
37. Old Age Security Clawback
38. Managing Your Retirement
39. Tax Credits for Those Over 65
40. Pension Income Credit
41. Charitable Donations
42. Caregiver Credit
43. Carry-forward Amounts
44. Foreign Property Reporting Requirements
45. Foreign Source Income
46. Records Retention
47. Why File a Return?
48. Deadlines for Filing Your Tax Returns
49. Your Assessment Notice
50. Donation of Publicly Traded Securities
51. Tax Credit for Public Transit Passes
52. Working Income Tax Benefit
53. Child Tax Credit

RRSP and General Tax Tips are prepared by the Institute of Chartered Accountants of British Columbia.