First-Time Donor’s Super Credit (FDSC) -  Starting in the 2013 taxation year, a temporary non-refundable
FDSC will supplement the CDTC (Charity Donation Tax Credit) (2013-2017). If you made a donation after
March 20th 2013 and you, your spouse or common-law partner have not claimed a CDTC in any of the 5
preceding tax years you would be considered eligible.  This new credit effectively adds 25% to the rates used in the
calculation of the CDTC for up to $1000 of monetary donations
.

Medical expenses include premiums paid to private health plans as well as travel medical insurance.
Also prescriptions, glasses, contact lenses, dental, physiotherapy, chiropractor and acupuncture can be
claimed. Payment for wheelchairs, crutches, hearing aids, dentures, pacemakers, as well, as long as
there is a prescription for each item. Some Care Home costs can be used so check with the facility.
In addition, prescribed blood coagulation monitors for individuals who need anti-coagulation therapy
are now eligible as medical expenses. Go to www.cra.gc.ca/medical for more information.


Disability Supports Deduction – If you incurred expenses in the year to work, go to school or do
research and you have an impairment in physical or mental functions, you may be eligible
for extra, non-transferable, deductions. Go to www.cra.gc.ca for more information.


Foreign Income – ALL foreign income must be reported e.g., pensions, investment income, employment income,
social security etc
.

Employment Expenses – These can only be claimed (with receipts) if not reimbursed
by the employer. T2200 must be filled out and signed by your employer each year.


Pension Income Splitting: Couples will be able to reduce their combined tax payable by transferring up
to 1/2 of their eligible pension, annuity and/or RRIF payments from line 115, to their spouse.

Public Transit – You can claim the cost of monthly public transit passes, or annual passes, for travel
on public transit within Canada. This includes passes for children under the age of 19 living at home.
Passes or receipts required.
Short Term Passes - each pass entitles you to unlimited travel for at least 5 consecutive days or passes
for unlimited travel for at least 20 days in any 28 day period.
Keep payment receipts for your monthly compass card purchase.

Home Accessibility Tax CreditCertain expenditures (up to $10,000.00) may be eligible
for a tax credit for renovations or alterations to your home to enhance mobility.
This is available to seniors over 65 or those taxpayers eligible for the Disability
Tax Credit. Examples being wheelchair ramps, walk in bath tubs and showers and grab bars.

Canada Pension Plan (CPP) working beneficiaries – On January 1st, 2012 the rules for contributing to the
Canada Pension Plan changed.  The changes may apply to you if you are an employee
or self employed, you are 60 to 70 years of age, and you are receiving a CPP or Quebec
Pension Plan retirement pension. For more information go to www.cra.gc.ca/cpp

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