General Rules

• 3700 - Overview of the Canadian tax system
• 3701 - What types of income are taxable?
• 3702 - Capital gains and losses, and capital gains exemptions
• 3703 - Tax rules for residents and non-residents
• 3704 - Municipal property taxes & assessments
• 3705 - How long should you keep your tax records?

Rules for Individuals

• 3706 - Tax rates: How much do you have to pay?
• 3707 - Who is required to file a tax return?
• 3708 - Filing a personal income tax return
• 3709 - Tax refunds
• 3710 - What if you do not file a return, pay late, or are charged with tax evasion or tax fraud?
• 3711 - RRSPs and locked-in accounts
• 3712 - Contribution limits and types of RRSP investments
• 3713 - Borrowing from an RRSP to buy a home or go to school
• 3714 - RRSP withdrawals and tax consequences
• 3715 - RRIFs: RRSP maturity option for seniors
• 3716 - TFSA benefits and contribution limits
• 3717 - Tax rules for child and spousal support payments
• 3718 - Tax rules for gifts and inheritances
• 3719 - What taxes apply after someone dies?

Tax Deductions, Credits and Benefits

• 3720 - What are tax deductions, credits and benefits?
• 3721 - Child benefits
• 3722 - Eligible dependent credit
• 3723 - Canada Workers Benefit (CWB)
• 3724 - Canada Caregiver Credit (CCC)
• 3725 - Medical Expense Tax Credit
• 3726 - Disability Tax Credit (DTC)
• 3727 - Canadian Dental Care Plan (CDCP)

Business Taxes

• 3728 - Sole proprietorships
• 3729 - Partnerships
• 3730 - Corporations
• 3731 - Registration with Canada Revenue Agency (CRA)
• 3732 - Business expenses
• 3733 - Employers' responsibilities for payroll taxes
• 3734 - Harmonized Sales Tax (HST) and Goods and Services Tax (GST)
• 3735 - Registering for HST and GST
• 3736 - Collecting and remitting HST and GST

Notice of Assessment

• 3737 - What is a Notice of Assessment (NOA)?
• 3738 - What is a Notice of Reassessment (NORA)?
• 3739 - How to object to a Notice of Assessment / Reassessment

Audits, Reviews and Investigations by CRA

• 3740 - What is a CRA Review?
• 3741 - What to do if you you receive a Notice of Review letter
• 3742 - What is a CRA audit?
• 3743 - When does CRA audit or investigate?
• 3744 - Types of CRA audits
• 3745 - Who does CRA audit?
• 3746 - Audit notification and scope
• 3747 - Can CRA expand the scope of the audit?
• 3748 - What does an auditor review?
• 3749 - How long does an audit take?
• 3750 - What to do if you receive an Audit Notification?
• 3751 - What happens if you lose or fail an audit?
• 3752 - Objecting or appealing a CRA audit decision
• 3753 - How does the CRA Audit process work?
• 3754 - When does CRA conduct criminal Investigations?
• 3755 - Tax evasion and tax fraud
• 3756 - CRA tax collection agencies
• 3757 - CRA has broad powers to collect taxes