Highlights for the 2008 tax year

• EFILE Online and EFILE Online Plus will accept T1 pre-bankrupt returns.
• Section 70(1) returns for deceased persons are also accepted.
• A new Registered Disability Savings Plan or RDSP has also been created for persons eligible for the disability tax credit.
• For more information about updates for the 2008 tax year visit:. www.cra.gc.ca.

Beginning in 2008 and subsequent tax years, EFILE Online and EFILE Online Plus will accept T1 pre-bankrupt returns and the Section 70(1) return for deceased persons. Please note that these two types of returns cannot be combined, nor can we accept early filed bankrupt returns which are returns filed in the same year as the year of bankruptcy.

A new Registered Disability Savings Plan or RDSP has been created for persons eligible for the disability tax credit. Income from this plan, which is indicated on a T4A slip, is to be reported at new Field 125.

The CRA is committed to providing tax preparers with up-to-date information. For more information about updates for the 2008 tax year, please visit the CRA’s Web site at cra.gc.ca

Elections Canada Consent Section

• Elections Canada obtains information from tax filers that answer “Yes” to both questions to update the National Register of Electors.
• The information is used only by Elections Canada for electoral purposes.

On Page 1 of the T1 tax return, tax filers are asked if they want to give their consent to the transfer of their name, address, date of birth and Canadian citizenship information to Elections Canada to update the National Register of Electors.

The National Register of Electors is used at the start of federal elections and by-elections to create voter lists and, during an election, to send information cards to eligible electors with information about where and when to vote.

Elections Canada would like your cooperation to ensure that your clients have the opportunity to provide their consent. Without this consent, some electors may not appear at the right address on electoral lists, which would require them to contact Elections Canada to update their information.

The information will be used only by Elections Canada for electoral purposes only, as permitted under the Canada Elections Act.

More information about this initiative is available to you and your clients in the T1 tax guide and on the Elections Canada web Web site at www.elections.ca