This document provides information about an income tax filing session for first time and returning filers. It discusses what is involved in filing taxes in Canada, including completing a T1 General tax return. It outlines the Scarborough Campus Students' Union's free tax filing program and the benefits of filing taxes such as tax credits. The presentation covers important dates, required documents, and identification numbers. It provides tips for international students applying for an Individual Tax Number and explains the auditor process.

1. Income Tax Filing Info
Session for First Time &
Returning Filers
SCSU Tax Clinic 2014

2. Scarborough Campus Students’
Union (SCSU)
Elected Student Body
Manage Student Center
Own Rexes Den
Advocate for YOU!
Services
• Extended health & dental plan
• Scupons Lockers
• Discount TTC Metropasses

3. Website http://scsu.ca/taxclinic/

4. AGENDA
• What is involved in filing taxes in Canada?
• SCSU’s FREE Tax Filing Program
• What’s in it for student tax filers?
• What happens after you file my taxes and what are your
responsibilities to CRA?
• Questions

5. What is involved in filing taxes in
Canada?
•Legislated by the Federal Government through the
CRA
•Self Assessment System
Individuals complete their tax return to:
– report their annual income
– calculate whether they owe tax or will receive a refund
from the Canadian government
•In March 2014, we will file for the previous tax year
(from January 1, 2013 to December 31, 2013)

6. Canadian Progressive Income Tax System

7. What is involved in filing taxes in
Canada?
Completion of a T1 General
• 2013 income tax package
What is this?
• 4-pg booklet
• schedules

8. SCSU’s FREE Tax Filing Program
FREE Program to assist UTSC Students with the process
of filing their taxes
DATE– March 3rd – 15TH, 2014
LOCATION – BV Computer Labs
More detail here: http://scsu.ca/taxclinic/seniorteam/dates-locations/
First-come first-served basis
Allow for 45 minutes – 1 hr per tax year

9. Who should file taxes?
ALL undergraduate students at UTSC
– International students are considered
temporary residents due to ‘significant ties’ to
Canada
• I.e. attending university in Canada
• belongings, clothes, furniture in Canada
ALL Residents of Canada, are required to file
their taxes

10. Why Should You File Your Taxes?
No income ? (Jan 1st 2013-Dec 31st 2013)
Still eligible to claim certain credits:
– GST/HST Credits for being low income
– Tuition Credits
– Ontario Property Credits if you rent or live oncampus
– Etc…

11. Benefits of Filing Taxes
GST/HST Tax Credit
Eligibility
• Be at least 19 years of age before April 1, 2014
What’s in it for you
• $60-$100 FOUR times per year!
• Paid every quarter in 2014 (July, October, January,
April)
Ontario Sales Tax Credit (OSTC)
• Be at least 19 years of age before April 1, 2014
• Paid every quarter in 2014 (July, October, January,
April)

12. Benefits of Filing Taxes cont.
Tuition Credits (T2202A)
• Using your tuition credits to eliminate or
reduce the amount of taxes you have to
pay when filing your taxes in the future
Useful if you plan on working in Canada after
graduation! Save on taxes payable to the
Canadian government!!

13. Property Tax Credits
Campus
Residence
•You will receive an
automatic $25 refundable
credit when filing your
taxes
•No need to keep you
receipts as this information
is available through ROSI
OffCampus
(renting)
•Students are eligible to
claim a portion of the
rent you have paid for the
tax year when you file
your taxes
•Typically students
receive a $200-$400
refundable credit
depending on total rent
paid in 2013
To be eligible for
the property tax
credit, you must
have rental
receipts from
your landlord that
are recognized by
the Canadian
Revenue Agency
(CRA)

14. Sample Rental Receipt
Name of
Amount and date
Address of rental
tenant(s) who of reach payment
unit
the receipt received for any
applies to
rent/rental
deposit to the
Name of the
landlord
landlord
Signature of the
landlord

15. How Will They Know Who I Am?
A 9-digit number to Identify
you for tax purposes
• A Social Insurance Number
(SIN#)
• An Individual Tax Number
(ITN#)
Must enter either SIN or ITN
as identification for CRA

16. Identification – First Time Filers
Canadian residents are required to have a SIN number to
file taxes
International students who do not have a SIN, must apply
for an Individual Tax Number (ITN) immediately
this takes 4-8 weeks to received from CRA by mail

17. First Time International Filers
ONLY
If you are not eligible for a
SIN
• Apply for an Individual Tax
Number (ITN)
• Form T1261

18. Identification – Returning Filers
• Expired SIN Cards may still be used for tax
filing purposes ONLY
• If you have obtained a SIN Card recently and
you filed your taxes using an ITN last year, you
will have to include a letter with your return
informing the CRA of this change
• If you have lost your SIN or ITN, please contact the
ISC for further instruction

19. Getting Ready to file your taxes
Some things you need to know…

20. Important Tax Filing Dates
• Taxes are filed on an annual basis
• All tax forms are due on or before April 30th of
every year
If you owe the Canadian government money and
are late in paying:
• you will be charged interest of 5% on your
payments
• PLUS 1% for each month up to 12 months

21. What do I bring to the SCSU
Income Tax Clinic
1. U of T student T-Card
2. Passport (only required for International Students
at UTSC)
3. Individual Tax Number (ITN) letter or Social
Insurance Number (SIN) card
4. Direct Deposit Information or VOID Cheque
(Account #, Branch #, & Institution #)
5. Your Canadian mailing address for the Summer
2014
6. Rental receipts for any off-campus housing or a
copy of cancelled/returned cheques/money
orders/bank drafts you used to pay your landlord

22. What do I bring to the SCSU
Income Tax Clinic
7. T2202A – 2013 (printed from ROSI under “tax forms”)
8. T5 Slips
9. TTC Monthly Passes, TTC Weekly Passes, or Go Transit
Monthly Passes and receipts
10.T4 Slip
11.Any receipts of charitable donations you made
12.2012 Notice of Assessment (if you filed your income tax
return last year)
13.Your CRA Netfile access code
*if you have previously filed
your taxes and want to file
electronically

23. Bank Deposit Information
Call your bank and ask for:
– Your Account Number
– Branch Number
– Institution Number
OR
Brink us a photocopy VOID Cheque

24. IMPORTANT REMINDER!!!
The Canadian Revenue Agency can choose
to review your file for up to six (6) years
from the time you file your taxes.
It is important that you keep all copies:
• Tax returns
• All documents that you submit
up to six (6) years from the time your taxes
are filed.

25. BE AWARE, Keep your documents!
You can be audited up to 6 years after filing
your taxes .
If you can not produce proof and receipts you
will be asked to:
• pay back any credits and refunds
• PLUS interest from the date the money was
issued to you by CRA

26. Questions?

27. International Students
Please stay back for 5 minutes to complete your
ITN Application

28. Certified Copy of Passport for ITN
Application
• Bring your original passport, Study Permit AND completed
ITN application to a Professor at UTSC
• Ask them if they would be willing to make a photocopy for
you
• The Prof. must then sign the photocopy saying it is a “true
copy of the original passport”
• The Prof. must also sign and date the photocopy stating
their position at UTSC
NOTE: this should be free of charge BUT all professors may
not have time or access to a photocopier to do this for you.
You may also pay a lawyer or Notary Public $30-100 to
make each “certified copy” – contact the ISC for a list
of local lawyers and Notary Public officials you can use

29. Mailing my ITN Application
From: Student’s Full Name
Address
Toronto, Ontario
M1C 1A4 <postal code>
Canada
To: International Tax Services Office
Returns Processing Division
Standard Letter Costs
$0.59
-
2204 Walkley Road
Ottawa ON K1A 1A8
Canada
Send by Xpresspost or
Canada Post
Registered Mail to
ensure guaranteed
delivery

30. Questions?
Website: http://www.scsu.ca/taxclinic
Email: taxclinic@scsu.ca