Employment Expenses/CCA Provincial Credits T1RAP Child Care Expenses Support Payments/Complex Medical
100
What is power saw (or chain saw)?
This item is something that can be claimed as an employment expense by employees working in forestry operations.
100
What is line 47900?
Provincial credits are typically reported on this line of the federal tax return.
100
What is RAP fields that can be changed?
This is the THG page that Tier 2 agents can use to determine if a specific line number can be adjusted over the phone or not.
100
What is to allow the TP to go to work or go to school.
A taxpayer can only claim child care expenses if the expenses were incurred for one of these reasons.
100
What is child support?
This type of support payment is neither taxable nor deductible.
200
Who is a long-haul truck driver?
This type of transportation employee can deduct meal expenses at a rate of 80%, rather than the 50% rate that other transportation employees can use.
200
What is Tier 3?
Enquiries related to multiple jurisdictions are handled by this tier.
200
What is 8 weeks?
The service standards for the processing time of completing a T1RAP over the phone is this long.
200
Who is the higher net income person?
When two spouses can both claim child care expenses, this spouse must be the one who fills out the T778 form first.
200
What is line 12799?
A TP who received support payments would report the total (both child and spousal support) on this line.
300
What is Class 54?
Motor vehicles are generally part of CCA class 10, however, when they are a zero-emission vehicle, class 10 vehicles fall under this CCA class instead.
300
What is the RC360?
In order to claim a credit for the Saskatchewan - Graduate retention program, TP's need to fill out this form.
300
What are 61100 and 61120?
Line 61020 can only be adjusted over the phone if one or both of these two line numbers have already been reported on the return.
300
What are lines 10100, 10105, 10400, 11410, 11900 (but only special benefits), 13000, and 13499 to 14300?
These line numbers are the only line numbers that can be used when calculating "earned income."
300
What are both persons involved contact us at the same time, both persons are related as either spouses or parent and child, both parties live in the same household, and you completed CV on both files?
If you get a request to update DTC details on a file, in addition to the basic conditions that must be met, you can only complete the request over the phone if these 4 conditions are also met.
400
What is the half-year rule?
The CCA claim allowed during the first year a depreciable property becomes available for use is limited to 50% of what would otherwise be available due to this.
400
What are the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, and Timiskaming?
These are the only locations in Ontario in which residents qualify for NOEC.
400
What is are permissive deductions?
If a TPR relates to this, then the request has to be made during the timeframe to file an objection in order for you to do it over the phone. This is what claims where the taxpayer can choose when to claim the deduction or credit are called.
400
What is line 2?
A 25 year old child who can claim the DTC is included on what line number in part B of the T778?
400
What is a group home?
This is a semi-institutional home where a small number of individuals with a severe and prolonged impairment live together as a single household unit.
500
What is employment-use percentage?
[(# of hours worked in a week/168) x the percentage of the total square footage of your house used for work] - The formula used to calculate this, related to work-space-in-the-home expenses.
500
What is line 61390?
A TP who manufactured qualifying geothermal heat pumps in Manitoba and sold them for use in Manitoba in the year could claim the green energy equipment tax credit on this line.
500
What is the narrative?
When completing a reassessment over the phone, this is the section in the T1 case you fill in to replace the X's of your explanation code with proper text.
500
Who are nieces, nephews, aunts, and uncles?
These are the only relatives a TP may have that would be considered eligible child care providers if the TP paid them to take care of their child while they were under 18.
500
What is the line 30450 section of schedule 5?
A TP wanting to claim the Canada caregiver amount for their 20 year old infirm brother would need to fill out this section of this schedule.






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