Checklists

All checklist information is displayed on the page. Download links are included for the original client documents.

T1 Personal Income Tax Checklist

Review the checklist and provide only the documents that apply to your situation. This helps ECR prepare your return accurately and efficiently.

Download DOCX

Employment Income

  • T4 slips
  • T4A slips
  • T4E Employment Insurance
  • T5007 Social Assistance or Workers Compensation
  • T2200 Employment Expenses, if applicable

Students

  • T2202 tuition slip
  • Student loan interest statement
  • Scholarships, bursaries or grants

Investment Income

  • T3 slips
  • T5 slips
  • T5008 slips
  • Interest income
  • Dividend income
  • Capital gains information

Pension and Retirement Income

  • T4A(P) CPP
  • T4A(OAS) Old Age Security
  • T4RSP
  • T4RIF
  • Pension income slips

Deductions and Tax Credits

  • RRSP contribution receipts
  • FHSA contribution receipts
  • Medical expenses
  • Charitable donations
  • Union or professional dues
  • Moving expenses
  • Childcare expenses
  • Disability Tax Credit documentation
  • Support payments made

Home Buyers

  • Home purchase documents
  • Closing statement
  • Home Buyers' Amount information

Foreign Income and Assets

  • Foreign employment, pension, rental or investment income
  • Foreign bank interest or dividends
  • Foreign tax paid
  • Foreign property or bank account information
  • T1135 information if foreign assets exceeded CAD $100,000 at any time during the year

Rental Property Income

  • Rental income received
  • Property tax statement
  • Mortgage interest statement
  • Insurance, utilities, repairs and maintenance
  • Condo fees, property management fees and advertising expenses
  • Purchase or sale documents if applicable

Newcomers to Canada

  • Date of entry to Canada
  • Immigration status
  • Foreign income before arrival

Self-Employment Income

  • Total business income
  • Income summaries, invoices or highlighted bank statements
  • Business expense summaries, receipts or highlighted bank statements
  • Advertising, office supplies, phone, internet, insurance and home office expenses
  • Vehicle expenses and purchase or lease documents
  • Meals, travel, subcontractor payments, equipment, tools and HST returns if applicable

Uber, Lyft and Delivery Drivers

  • Annual tax summary from Uber, Lyft or Doordash
  • Mileage log if available
  • Fuel, insurance, maintenance and repairs
  • Vehicle financing interest, purchase document or lease
  • License, registration, parking, cellphone, car wash and HST information

New Client Information

  • Last year's CRA Notice of Assessment
  • CRA letters or correspondence
  • Last year's tax return if prepared by another accountant
  • Any other tax documents not listed above

HST Registration Checklist

Information required to complete your HST registration.

Download DOCX

Required Information

  • Copy of government-issued photo ID
  • Master Business License or Articles of Incorporation, if applicable
  • Address where the HST account will be registered
  • Business start date
  • Date HST should be registered, including the date revenue exceeded $30,000 if applicable
  • Description of services provided or products sold
  • Expected annual revenue
  • Preferred HST filing frequency: annual, quarterly or monthly
  • Business phone number and email address

WSIB Registration Checklist

Information required to complete your WSIB registration.

Download DOCX

Required Information

  • Copy of government-issued photo ID
  • Master Business License or Articles of Incorporation, if applicable
  • Business Number (BN)
  • Business address and business start date
  • Date employees were hired or WSIB coverage became required
  • Description of work or services your business provides
  • Number of workers or employees
  • Estimated annual payroll
  • Owner's full legal name
  • Business phone number and email address

Additional Information

  • Names of employees
  • Date each employee started working
  • Subcontractor information if you hire subcontractors
  • Previous WSIB account number if previously registered

Master Business License Checklist

Information required to complete your Master Business License registration.

Download DOCX

Required Information

  • Copy of government-issued photo ID
  • Full legal name and date of birth
  • Home address
  • Business address if different from home address
  • Business name with 2 to 3 options in case your preferred name is unavailable
  • Business start date
  • Description of the services you provide or products you sell
  • Business phone number and email address
  • Expected annual revenue, optional

Important

  • A Master Business License is typically used by sole proprietors operating under a business name other than their legal name.
  • If you are unsure whether a Master Business License or corporation is best, ECR can review your situation and provide guidance.

ITN Number Application Checklist

An ITN is a tax identification number issued by the CRA to individuals who are not eligible for a SIN but need a Canadian tax number.

Download DOCX

Identification Documents

  • Original passport and notarized copy of the passport
  • Canadian visa or eTA if applicable
  • Driver's license if applicable
  • Immigration lawyer letter if currently in process
  • Master Business License if applicable

Personal Information

  • Foreign residential address
  • Canadian mailing address or care-of address
  • Phone number
  • Email address

Reason for Applying

  • Filing a Canadian income tax return
  • Non-resident owning property in Canada
  • Spouse or dependant on a Canadian tax return
  • Receiving Canadian income
  • Other CRA requirement

Supporting Documents

  • Canadian income tax return (T1)
  • Rental property information
  • CRA request letter
  • Employment or income documents
  • Other supporting documents requested by CRA

Important

  • All identification documents must be clear, valid and not expired.
  • ITN applications are subject to CRA review and approval. Approval is not guaranteed.
  • CRA may request additional information before making a decision.
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