Credit Splitting Upon Divorce or Separation, Canada Pension Plan
The Canada Pension Plan recognizes that in a legal marriage or common-law relationship, both spouses or common-law partners share in the building of their assets and entitlements. Among these are Canada Pension Plan pension credits. When a relationship ends, the Canada Pension Plan pension credits which the couple built up during the time they lived together can be divided equally between them. This division is called "credit splitting". 'Partner' refers to either same-sex or opposite-sex common-law partner, or the person to whom you are married.
Source: Service Canada

Death Benefits IT-508R
This bulletin discusses some of the types of payments which qualify as the gross amount of a death benefit. The calculation of a death benefit is also explained in situations where qualifying payments are made over more than one taxation year or received from more than one office or employment.
Source: Canada Customs and Revenue Agency

Death of a Partner or of a Retired Partner IT278R2
This bulletin explains the tax consequences of the death of a partner or of a retired partner in relation to income from the partnership (either before or after death), disposition of the interest in the partnership and any unfulfilled rights the partner or retired partner may have from the partnership. Also discussed are the types of income tax returns that may be filed.
Source: Canada Customs and Revenue Agency

Death of a RRIF Annuitant
This information sheet explains the taxation of registered retirement income fund (RRIF) amounts when the annuitant dies. It explains how they are reported, and the options that are available to reduce or defer the tax liability resulting from the annuitant's death.
Source: Canada Revenue Agency

Death of an RRSP Annuitant
This information sheet contains general information about the taxation of amounts held in a registered retirement savings plan (RRSP) at the time the annuitant died and the taxation of amounts paid out of an RRSP because the annuitant died. It explains how these amounts are generally reported, and the options that are available to the deceased annuitant's legal representative and the qualified beneficiaries to reduce or defer the tax liability resulting from the annuitant's death.
Source: Canada Revenue Agency

Determination of an Individual's Residence Status IT-221R2
The purpose of this bulletin is to explain the Department's position concerning the determination of an individual's residence status for income tax purposes
Source: Canada Customs and Revenue Agency

Direct Deposit Request, Individuals Form T1-DD(1)
Form T1-DD(1) to start direct deposit of your income tax refund, goods and services tax/harmonized sales tax (GST/HST) credit payments, and/or the Canada Child Tax Benefits payments.
Source: Canada Customs and Revenue Agency

Do you have to file a tax return?
This page describes the circumstances that require you to file an income tax return.
Source: Canada Revenue Agency

Eligible Capital Property - Rules Where a Taxpayer has ceased carrying on a business or has died
Eligible Capital Property - Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died
Source: Canada Revenue Agency

Eligible Funeral Arrangements (IT-531 ) - Canada Customs and Revenue Agency
This bulletin discusses the income tax implications of the use of pre-paid funeral and cemetery arrangements.

Executors
Coping with the death of a loved one is difficult. We at CRA recognize that you are going through a very difficult time. With this in mind, we hope the following publications will help you by answering some questions you may have.
Source: Canada Revenue Agency

Gifts of Capital Properties to a Charity and Others IT288R2
This bulletin discusses a designation that is available to a taxpayer (a donor) who makes a gift of capital property to a registered charity or certain other entities.
Source: Canada Revenue Agency

Grant Programs
The Canada Council for the Arts offers a broad range of grants and services to professional Canadian artists and arts organizations in dance, media arts, music, theatre, writing and publishing, interdisciplinary work and performance art, and the visual arts. All programs are accessible to Aboriginal artists or arts organizations, and artists or arts organizations from diverse cultural or regional communities.
Source: Government of Canada. Canada Council for the Arts

GST/HST Credit
The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay.
Source: Canada Revenue Agency

Guide to Government of Canada Services for People with Disabilities (PDF Format)
Lists more than 60 resources for people with disabilities, their families and caregivers including information on employment, accessibility and education, health, income support and tax benefits
Source: Persons With Disabilities Online

Guide to Government of Canada Services for People with Disabilities and their Families
Lists more than 60 resources for people with disabilities, their families and caregivers including information on employment, accessibility and education, health, income support and tax benefits.
Source: Persons With Disabilities Online

How to arrange for direct deposit or change your information (GST-HST)
How to arrange for direct deposit into your account at a financial institution for income tax refunds, Canada Child Tax benefit payments and GST/HST credit payments. How to change your bank account information as wellHow to arrange for direct deposit into your account at a financial institution for income tax refunds, Canada Child Tax benefit payments and GST/HST credit payments. How to change your bank account information as well
Source: Canada Revenu Agency

Income of deceased persons, Farm crops IT234
Income of Deceased Persons - Farm Crops
Source: Canada Revenue Agency

Income of deceased persons, Rights or things IT212R3
The provisions of the Act discussed in this bulletin concern the tax treatment of "rights or things" that a taxpayer owns on death and that would have been included in income if the taxpayer had survived to realize or dispose of these properties.
Source: Canada Customs and Revenue Agency

Information Concerning People With Disabilities
This Canada Customs and Revenue Agency guide provides tax information on the disability amount, allowable medical expenses, tuition and education amounts, Goods and Services Tax and the Harmonized Sales Tax and services for the visually and hearing impaired.
Source: Government of Canada. Canada Revenue Agency

Information for People with Disabilities
Forms and publications of interest to persons with disabilities.
Source: Canada Revenue Agency

Introduction to the Government of Canada Official Web
Access information on Canada, its government, and federal programs and services organized into categories.
Source: Government of Canada, Canada Site

Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction IT-519R2
The medical expense tax credit, the disability tax credit and the attendant care expense deduction all provide tax relief for individuals. The medical expense tax credit applies to individuals who have sustained significant medical expenses for themselves or certain of their dependants. The disability tax credit applies to individuals who have a "severe and prolonged mental or physical impairment" or for individuals who support certain dependants with such an impairment.
Source: Government of Canada. Canada Revenue Agency

Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction IT-519R2(PDF Format)
The medical expense tax credit, the disability tax credit and the attendant care expense deduction all provide tax relief for individuals. The medical expense tax credit applies to individuals who have sustained significant medical expenses for themselves or certain of their dependants. The disability tax credit applies to individuals who have a "severe and prolonged mental or physical impairment" or for individuals who support certain dependants with such an impairment.
Source: Government of Canada. Canada Revenue Agency

Moving
This Web page lists topics of interest to persons who are moving.
Source: Canada Revenue Agency