CINXE.COM

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> <html xmlns="http://www.w3.org/1999/xhtml" lang="en" xml:lang="en">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("http://www.cra-arc.gc.ca/azindex/menu-eng.html","20130513202241","https://web.archive.org/","web","/_static/", "1368476561"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />       <title>A to Z index</title>    <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"/> <link rel="schema.dc" href="http://purl.org/dc/elements/1.1/"/> <link rel="schema.dcterms" href="http://purl.org/dc/terms/"/>  <meta name="DC.title" content="A to Z index"/> <meta name="description" content="A to Z topical indexes for individuals, businesses, payroll, and GST/HST"/> <meta name="DC.description" content="A to Z topical indexes for individuals, businesses, payroll, and GST/HST"/> <meta name="keywords" content="individual, business, resource list, index, subject, find, topic, terms, information services, Canada Revenue Agency"/> <meta name="DC.creator" content="Government of Canada, Canada Revenue Agency, Public Affairs Branch, Electronic and Print Media Directorate"/> <meta name="DC.publisher" content="Government of Canada, Canada Revenue Agency, Public Affairs Branch, Electronic and Print Media Directorate"/> <meta name="DC.language" scheme="ISO639-2" content="eng"/> <meta name="DC.date.created" content="2005-07-19"/> <meta name="DC.date.modified" content="2013-01-03"/> <meta name="DC.subject" scheme="gccore" content="information services, Canada Revenue Agency"/> <meta name="DC.audience" scheme="gcaudience" content=""/> <meta name="DC.type" scheme="gctype" content=""/> <meta name="DC.coverage.spatial" scheme="gcgeonames" content=""/> <meta name="DC.format" scheme="gcformat" content="text/html"/> <meta name="robots" content="index,follow"/>    <link href="/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/base.css" media="screen, print" rel="stylesheet" type="text/css"/> <link href="/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/2col.css" media="screen, print" rel="stylesheet" type="text/css"/> <style type="text/css" media="all">@import url(/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/base2.css);</style>   <script src="/web/20130513202241js_/http://www.cra-arc.gc.ca/scripts/pe-ap.js" type="text/javascript"></script> <script type="text/javascript"> /* <![CDATA[ */ var params = { lng:"eng", pngfix:"/images/clf2/inv.gif" }; PE.progress(params); /* ]]> */ </script>   <link href="/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/base-institution.css" media="screen, print" rel="stylesheet" type="text/css"/> <link href="/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/institution.css" media="screen, print" rel="stylesheet" type="text/css"/>   <link href="/web/20130513202241cs_/http://www.cra-arc.gc.ca/css/pf-if.css" rel="stylesheet" type="text/css"/>  </head> <body> <div class="page"><div class="core">  <div class="fip"><a name="tphp" id="tphp"><img src="/web/20130513202241im_/http://www.cra-arc.gc.ca/images/clf2/sig-eng.gif" width="286" height="20" alt="Canada Revenue Agency"/></a></div> <div class="cwm"><img src="/web/20130513202241im_/http://www.cra-arc.gc.ca/images/clf2/wmms.gif" width="83" height="20" alt="Symbol of the Government of Canada"/></div>    <div class="banner"> <img src="/web/20130513202241im_/http://www.cra-arc.gc.ca/images/clf2/lffl.gif" class="lf pngfix" height="65" width="65" alt=""/> <p class="main">Canada Revenue Agency</p> <p class="siteuri">www.cra.gc.ca</p> </div>   <div class="navaid"> <a href="#cont">Skip to content</a> | <a href="#il">Skip to institutional links</a> </div>   <div class="fp">  <h1 class="navaid">Common menu bar links</h1>  <ul class="commonbar">   <li class="fiptexta"><div><a href="/web/20130513202241/http://www.cra-arc.gc.ca/azindex/menu-fra.html" lang="fr" xml:lang="fr" title="Fran鏰is - Version fran鏰ise de cette page">Français</a></div></li>   <li class="fiptext"><div><a href="/web/20130513202241/http://www.cra-arc.gc.ca/menu-eng.html" title="Home - The main page of the Canada Revenue Agency's Web site">Home</a></div></li> <li class="fiptextc"><div><a href="/web/20130513202241/http://www.cra-arc.gc.ca/cntct/menu-eng.html" title="Contact Us - Canada Revenue Agency's contact information">Contact Us</a></div></li> <li class="fiptext"><div><a href="/web/20130513202241/http://www.cra-arc.gc.ca/bt/menu-eng.html" title="Help - Information about using the Canada Revenue Agency's Web site">Help</a></div></li> <li class="fiptext"><div><a href="/web/20130513202241/http://www.cra-arc.gc.ca/srch/menu-eng.html" title="Search - Search the Canada Revenue Agency's Web site">Search</a></div></li> <li class="fiptextb"><div><a href="https://web.archive.org/web/20130513202241/http://www.canada.gc.ca/home.html" title="canada.gc.ca - Government of Canada Web site">canada.gc.ca</a></div></li> </ul> </div>     <p class="breadcrumb"><a href="/web/20130513202241/http://www.cra-arc.gc.ca/menu-eng.html">Home</a></p>   <div class="colLayout">   <div class="left">  <h1 class="navaid"><a name="il" id="il">Institutional links</a></h1>   <ul class="nav"><li> <h2 class="nav">Go to</h2> <ul class="nav"> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/formspubs/menu-eng.html">Forms and publications</a></li> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/esrvc-srvce/menu-eng.html">Online services</a></li> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/azindex/menu-eng.html">A to Z index</a></li> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/stmp-eng.html">Site map</a></li> </ul></li> <li><h2 class="nav">Information for</h2> <ul class="nav"> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/ndvdls/menu-eng.html">Individuals</a></li> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/bsnss/menu-eng.html">Business</a></li> <li class="menucontent"><a class="menulink" href="/web/20130513202241/http://www.cra-arc.gc.ca/thrs/menu-eng.html">Other groups</a></li> </ul></li> <li><h2 class="nav">Search CRA</h2> <div class="lnavSearch"> <form class="search" action="https://web.archive.org/web/20130513202241/http://www.cra-arc.gc.ca/ebci/cjcm/srch/bscSrch" method="get" id="mfrm2"> <div> <input value="en" name="lang" type="hidden"/> <label class="cn-invisible" for="bscSrch">Enter a search term</label> <input value="" name="bscSrch" class="width95" maxlength="100" type="text" id="bscSrch"/> </div> <div><input value="Search" type="submit" name="Submit"/> </div> </form> </div> </li></ul>  </div>    <div class="center"> <h1 class="docTitle"><a name="cont" id="cont">   A to Z index   </a></h1>  <p>To get information on a particular topic, select or type the first letter of the topic you are looking for in the applicable box below, and then select the "Go" button.</p> <p>For example, if you are an <strong>individual</strong> who is looking for information about "direct deposit", select or type the letter "D" in the "<strong>Topics for individuals</strong>" box, then select the "Go" button.</p> <div class="menuTable"> <h2>Topical indexes</h2> <table width="100%" cellpadding="10" cellspacing="3"> <tr> <td valign="top" class="divLightGrey"> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"><div><label for="url1"><strong>Topics for individuals</strong></label><br/> <select size="1" name="url" id="url1"> <option value="/tx/ndvdls/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/tx/ndvdls/tpcs-ndx/a-gen-eng.html">A</option> <option label="Topics for letter B" value="/tx/ndvdls/tpcs-ndx/b-gn-eng.html">B</option> <option label="Topics for letter C" value="/tx/ndvdls/tpcs-ndx/c-gn-eng.html">C</option> <option label="Topics for letter D" value="/tx/ndvdls/tpcs-ndx/d-gn-eng.html">D</option> <option label="Topics for letter E" value="/tx/ndvdls/tpcs-ndx/e-gen-eng.html">E</option> <option label="Topics for letter F" value="/tx/ndvdls/tpcs-ndx/f-gn-eng.html">F</option> <option label="Topics for letter G" value="/tx/ndvdls/tpcs-ndx/g-gn-eng.html">G</option> <option label="Topics for letter H" value="/tx/ndvdls/tpcs-ndx/h-gn-eng.html">H</option> <option label="Topics for letter I" value="/tx/ndvdls/tpcs-ndx/i-gen-eng.html">I</option> <option label="Topics for letter J" value="/tx/ndvdls/tpcs-ndx/j-gn-eng.html">J</option> <option label="Topics for letter K" value="/tx/ndvdls/tpcs-ndx/k-gn-eng.html">K</option> <option label="Topics for letter L" value="/tx/ndvdls/tpcs-ndx/l-gn-eng.html">L</option> <option label="Topics for letter M" value="/tx/ndvdls/tpcs-ndx/m-gn-eng.html">M</option> <option label="Topics for letter N" value="/tx/ndvdls/tpcs-ndx/n-gn-eng.html">N</option> <option label="Topics for letter O" value="/tx/ndvdls/tpcs-ndx/o-gen-eng.html">O</option> <option label="Topics for letter P" value="/tx/ndvdls/tpcs-ndx/p-gn-eng.html">P</option> <option label="Topics for letter Q" value="/tx/ndvdls/tpcs-ndx/q-gn-eng.html">Q</option> <option label="Topics for letter R" value="/tx/ndvdls/tpcs-ndx/r-gn-eng.html">R</option> <option label="Topics for letter S" value="/tx/ndvdls/tpcs-ndx/s-gn-eng.html">S</option> <option label="Topics for letter T" value="/tx/ndvdls/tpcs-ndx/t-gn-eng.html">T</option> <option label="Topics for letter U" value="/tx/ndvdls/tpcs-ndx/u-gen-eng.html">U</option> <option label="Topics for letter V" value="/tx/ndvdls/tpcs-ndx/v-gn-eng.html">V</option> <option label="Topics for letter W" value="/tx/ndvdls/tpcs-ndx/w-gn-eng.html">W</option> <option label="Topics for letter X" value="/tx/ndvdls/tpcs-ndx/x-gn-eng.html">X</option> <option label="Topics for letter Y" value="/tx/ndvdls/tpcs-ndx/y-gn-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/ndvdls/tpcs-ndx/z-gn-eng.html">Z</option> </select> <input type="submit" value="Go"/></div> </form></td> <td valign="top" class="divLightGrey"> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"><div><label for="url2"><strong>Topics for business</strong></label><br/> <select size="1" name="url" id="url2"> <option value="/tx/bsnss/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs-ndx/a-gen-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs-ndx/b-gn-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs-ndx/c-gn-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs-ndx/d-gn-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs-ndx/e-gen-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs-ndx/f-gn-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs-ndx/g-gn-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs-ndx/h-gn-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs-ndx/i-gen-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs-ndx/j-gn-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs-ndx/k-gn-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs-ndx/l-gn-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs-ndx/m-gn-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs-ndx/n-gn-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs-ndx/o-gen-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs-ndx/p-gn-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs-ndx/q-gn-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs-ndx/r-gn-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs-ndx/s-gn-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs-ndx/t-gn-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs-ndx/u-gen-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs-ndx/v-gn-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs-ndx/w-gn-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs-ndx/x-gn-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs-ndx/y-gn-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs-ndx/z-gn-eng.html">Z</option> </select> <input type="submit" value="Go"/></div> </form></td> </tr> <tr> <td valign="top" class="divLightGrey"> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"><div><label for="url3"><strong>Topics for GST/HST</strong></label><br/> <select size="1" name="url" id="url3"> <option value="/tx/bsnss/tpcs/gst-tps/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs/gst-tps/tpcndx/a-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs/gst-tps/tpcndx/b-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs/gst-tps/tpcndx/c-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs/gst-tps/tpcndx/d-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs/gst-tps/tpcndx/e-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs/gst-tps/tpcndx/f-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs/gst-tps/tpcndx/g-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs/gst-tps/tpcndx/h-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs/gst-tps/tpcndx/i-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs/gst-tps/tpcndx/j-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs/gst-tps/tpcndx/k-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs/gst-tps/tpcndx/l-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs/gst-tps/tpcndx/m-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs/gst-tps/tpcndx/n-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs/gst-tps/tpcndx/o-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs/gst-tps/tpcndx/p-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs/gst-tps/tpcndx/q-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs/gst-tps/tpcndx/r-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs/gst-tps/tpcndx/s-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs/gst-tps/tpcndx/t-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs/gst-tps/tpcndx/u-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs/gst-tps/tpcndx/v-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs/gst-tps/tpcndx/w-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs/gst-tps/tpcndx/x-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs/gst-tps/tpcndx/y-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs/gst-tps/tpcndx/z-eng.html">Z</option> </select> <input type="submit" value="Go"/></div> </form></td> <td valign="top" class="divLightGrey"> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"><div><label for="url4"><strong>Topics for payroll</strong></label><br/> <select size="1" name="url" id="url4"> <option value="/tx/bsnss/tpcs/pyrll/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/a-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/b-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/c-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/d-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/e-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/f-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/g-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/h-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/i-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/j-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/k-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/l-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/m-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/n-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/o-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/p-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/q-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/r-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/s-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/t-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/u-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/v-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/w-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/x-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/y-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs/pyrll/tpc-ndx/z-eng.html">Z</option> </select> <input type="submit" value="Go"/></div> </form></td> </tr> <tr> <td valign="top" class="divLightGrey alignCenter" colspan="2"><strong>Topics for Charities and Giving</strong><br/><br/> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"> <div><label for="url5">Topics for Charities:  </label> <select size="1" name="url" id="url5"> <option value="/chrts-gvng/chrts/tpc-ndx/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/chrts-gvng/chrts/tpc-ndx/a-tpcs-eng.html">A</option> <option label="Topics for letter B" value="/chrts-gvng/chrts/tpc-ndx/b-tpcs-eng.html">B</option> <option label="Topics for letter C" value="/chrts-gvng/chrts/tpc-ndx/c-tpcs-eng.html">C</option> <option label="Topics for letter D" value="/chrts-gvng/chrts/tpc-ndx/d-tpcs-eng.html">D</option> <option label="Topics for letter E" value="/chrts-gvng/chrts/tpc-ndx/e-tpcs-eng.html">E</option> <option label="Topics for letter F" value="/chrts-gvng/chrts/tpc-ndx/f-tpcs-eng.html">F</option> <option label="Topics for letter G" value="/chrts-gvng/chrts/tpc-ndx/g-tpcs-eng.html">G</option> <option label="Topics for letter H" value="/chrts-gvng/chrts/tpc-ndx/h-tpcs-eng.html">H</option> <option label="Topics for letter I" value="/chrts-gvng/chrts/tpc-ndx/i-tpcs-eng.html">I</option> <option label="Topics for letter J" value="/chrts-gvng/chrts/tpc-ndx/j-tpcs-eng.html">J</option> <option label="Topics for letter K" value="/chrts-gvng/chrts/tpc-ndx/k-tpcs-eng.html">K</option> <option label="Topics for letter L" value="/chrts-gvng/chrts/tpc-ndx/l-tpcs-eng.html">L</option> <option label="Topics for letter M" value="/chrts-gvng/chrts/tpc-ndx/m-tpcs-eng.html">M</option> <option label="Topics for letter N" value="/chrts-gvng/chrts/tpc-ndx/n-tpcs-eng.html">N</option> <option label="Topics for letter O" value="/chrts-gvng/chrts/tpc-ndx/o-tpcs-eng.html">O</option> <option label="Topics for letter P" value="/chrts-gvng/chrts/tpc-ndx/p-tpcs-eng.html">P</option> <option label="Topics for letter Q" value="/chrts-gvng/chrts/tpc-ndx/q-tpcs-eng.html">Q</option> <option label="Topics for letter R" value="/chrts-gvng/chrts/tpc-ndx/r-tpcs-eng.html">R</option> <option label="Topics for letter S" value="/chrts-gvng/chrts/tpc-ndx/s-tpcs-eng.html">S</option> <option label="Topics for letter T" value="/chrts-gvng/chrts/tpc-ndx/t-tpcs-eng.html">T</option> <option label="Topics for letter U" value="/chrts-gvng/chrts/tpc-ndx/u-tpcs-eng.html">U</option> <option label="Topics for letter V" value="/chrts-gvng/chrts/tpc-ndx/v-tpcs-eng.html">V</option> <option label="Topics for letter W" value="/chrts-gvng/chrts/tpc-ndx/w-tpcs-eng.html">W</option> <option label="Topics for letter Y" value="/chrts-gvng/chrts/tpc-ndx/y-tpcs-eng.html">Y</option> </select> <input name="submit" type="submit" value="Go"/></div> </form> <br/> <form method="get" action="/web/20130513202241/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi"> <div><label for="url6">Topics for Donors:  </label> <select size="1" name="url" id="url6"> <option value="/chrts-gvng/dnrs/tpc-ndx/menu-eng.html" selected="selected">Select</option> <option label="Topics for letters A to E" value="/chrts-gvng/dnrs/tpc-ndx/a-e-tpcs-eng.html">A to E</option> <option label="Topics for letters F to L" value="/chrts-gvng/dnrs/tpc-ndx/f-l-tpcs-eng.html">F to L</option> <option label="Topics for letters M to R" value="/chrts-gvng/dnrs/tpc-ndx/m-r-tpcs-eng.html">M to R</option> <option label="Topics for letters S to Z" value="/chrts-gvng/dnrs/tpc-ndx/s-z-tpcs-eng.html">S to Z</option> </select> <input name="submit" type="submit" value="Go"/></div> </form> <br/> </td> </tr> </table> </div> <h2>Quick links</h2> <ul> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/formspubs/t1gnrl/menu-eng.html">2012 Tax package</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/menu-eng.html">About your tax return</a></li> <li><a href="https://web.archive.org/web/20130513202241/http://www.netfile.gc.ca/menu-eng.html">NETFILE</a></li> <li><a href="https://web.archive.org/web/20130513202241/http://www.netfile.gc.ca/sftwr-eng.html">Certified tax software</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html">My Account</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/chngddrss-eng.html">Change your address</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/menu-eng.html">RRSP</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/mkpymnt-eng.html">Make a payment</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/bnfts/menu-eng.html">Child and family benefits</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/menu-eng.html">Payroll</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/rtrns/t4/menu-eng.html">T4 Slip and Summary</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html">GST/HST</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/menu-eng.html">My Business Account</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/menu-eng.html">Business registration</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/tx/llrts/menu-eng.html">All rates</a></li> <li><a href="/web/20130513202241/http://www.cra-arc.gc.ca/esrvc-srvce/tx/mypymnt/menu-eng.html">My Payment</a></li> </ul> </div>    <div class="footer"> <div class="footerline"></div> <div class="foot1">  Date Modified: <span class="date"> 2013-01-03 </span>  </div>  <div class="foot2"><a href="#tphp" title="Return to Top of Page"><img class="uparrow" src="/web/20130513202241im_/http://www.cra-arc.gc.ca/images/clf2/tphp.gif" width="19" height="12" alt=""/><br/>Top of Page</a></div> <div class="foot3"><a href="/web/20130513202241/http://www.cra-arc.gc.ca/cpyrght-eng.html" title="Important Notices - Privacy statement, Security, Copyright, Disclaimer, Official languages, and Hyperlinking">Important Notices</a></div>  </div>  </div> </div></div> </body>  </html>