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<div id="wb-main" role="main"><div id="wb-main-in">  <h1 id="wb-cont">Individuals and families</h1> <div class="span-6"><img src="/web/20130809153636im_/http://www.cra-arc.gc.ca/images/mp-pp/lndng-ndvdls-fmls.jpg" alt="Individuals and families"/> <div class="span-2 row-start"> <h2 class="background-dark">I want to…</h2> <ul class="list-bullet-none indent-medium margin-bottom-large"> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/esrvc-srvce/tx/psssrvcs/menu-eng.html"><span class="wb-icon-user"></span>Log in/Register</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/gncy/t1gtrdy/menu-eng.html"><span class="wb-icon-envelope"></span>File a tax return</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/chng_rps/menu-eng.html"><span class="wb-icon-users"></span>Authorize or cancel a representative</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/chngddrss-eng.html"><span class="wb-icon-marker"></span>Change my address</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/mkpymnt-eng.html"><span class="wb-icon-currency"></span>Make a payment</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html"><span class="wb-icon-bank"></span>Start/change direct deposit</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/cntct/menu-eng.html"><span class="wb-icon-comment"></span>Contact the CRA</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-documents"></span>Find a form or publication</a></li> </ul> <div class="clear"></div> <h2 class="margin-top-none background-dark">Online services</h2> <p><a href="/web/20130809153636/http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/myccnt/menu-eng.html" class="button button-accent display-block button-large margin-bottom-small align-left"><span class="wb-icon-user"></span>My Account</a> <a 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background-dark">Important dates</h2> <div class="module-related margin-bottom-medium margin-top-none"> <ul> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/bnfts/cctb/menu-eng.html">Canada child tax benefit</a><br/> <strong>Last:</strong> July 19, 2013<br/> <strong>Next:</strong> August 20, 2013</li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html">GST/HST credit</a><br/> <strong>Last:</strong> July 5, 2013<br/> <strong>Next:</strong> October 4, 2013</li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/bnfts/uccb-puge/menu-eng.html">Universal child care benefit</a><br/> <strong>Last: </strong>July 19, 2013<br/> <strong>Next:</strong> August 20, 2013</li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/bnfts/wtb/menu-eng.html">Working income tax benefit</a><br/> <strong>Last:</strong> July 5, 2013<br/> <strong>Next:</strong> October 4, 2013</li> </ul> </div> <div class="clear"></div> <div> <h2 class="margin-top-medium margin-bottom-medium background-dark">Information for…</h2> <div class="module-related margin-bottom-none margin-top-none"> <ul> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/brgnls/menu-eng.html">Aboriginal peoples</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/dctrs/menu-eng.html">Educators</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/mply/menu-eng.html">Employees</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/frmng/menu-eng.html">Farmers</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/fshrs/menu-eng.html">Fishers</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/hmwnr/menu-eng.html">Homeowners</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/nnrsdnts/menu-eng.html">International and non-resident</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/nrth-rs/menu-eng.html">Northern residents</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html">Persons with disabilities</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/bsnss/sm/menu-eng.html">Self-employed</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/snrs/menu-eng.html">Seniors</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/stdnts/menu-eng.html">Students</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/txprfssnls/menu-eng.html">Tax professionals</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/trds/menu-eng.html">Tradespersons</a></li> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/yth/menu-eng.html">Youth</a></li> </ul> </div> </div> </div>  <div class="span-4 row-end"> <h2 class="margin-bottom-none margin-top-none">Topics</h2> <h3 class="margin-bottom-medium margin-top-none">A to Z index</h3> <div class="wet-boew-lightbox"> <ul class="lb-gallery menu-horizontal indent-none margin-right-none"> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/a-gen-eng.html" title="A topics">A<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/b-gn-eng.html" title="B topics">B<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/c-gn-eng.html" title="C topics">C<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/d-gn-eng.html" title="D topics">D<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/e-gen-eng.html" title="E topics">E<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/f-gn-eng.html" title="F topics">F<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/g-gn-eng.html" title="G topics">G<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/h-gn-eng.html" title="H topics">H<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/i-gen-eng.html" title="I topics">I<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/j-gn-eng.html" title="J topics">J<span class="wb-invisible"> topics</span></a></li> <li><span class="button button-small button-disabled">K</span><span class="wb-invisible"> topics</span></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/l-gn-eng.html" title="L topics">L<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/m-gn-eng.html" title="M topics">M<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/n-gn-eng.html" title="N topics">N<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/o-gen-eng.html" title="O topics">O<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/p-gn-eng.html" title="P topics">P<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/q-gn-eng.html" title="Q topics">Q<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/r-gn-eng.html" title="R topics">R<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/s-gn-eng.html" title="S topics">S<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/t-gn-eng.html" title="T topics">T<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/u-gen-eng.html" title="U topics">U<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/v-gn-eng.html" title="V topics">V<span class="wb-invisible"> topics</span></a></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/w-gn-eng.html" title="W topics">W<span class="wb-invisible"> topics</span></a></li> <li><span class="button button-small button-disabled">X</span><span class="wb-invisible"> topics</span></li> <li><a class="button button-small button-accent" href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs-ndx/y-gn-eng.html" title="Y topics">Y<span class="wb-invisible"> topics</span></a></li> <li><span class="button button-small button-disabled">Z</span><span class="wb-invisible"> topics</span></li> </ul> </div> <h3 class="margin-bottom-medium margin-top-large">Popular topics</h3> <div class="span-2 margin-bottom-none row-start"> <h4 class="background-medium">Taxes</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/menu-eng.html">All about your tax return</a> <br/> Get, complete, and send in your tax return, NETFILE, payments, refunds.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/menu-eng.html">Life events</a><br/> When someone has died, when someone becomes disabled, when you move, and when you get married.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/lns101-170/127/menu-eng.html">Capital gains and losses</a><br/> </li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/gst-tps/menu-eng.html">GST/HST for individuals</a><br/> GST/HST credits, rebates, homeowners.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary Disclosures Program</a><br/> Taxpayers may avoid penalties or prosecution if they correct their tax affairs by making a disclosure.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/dctrs/lrn-tx/menu-eng.html">Learning About Taxes</a><br/> A course to help you understand the fundamentals of the Canadian tax system and to teach you how to file a basic income tax return.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/llrts/menu-eng.html">All rates</a> <br> Federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates.</li> <li class="margin-top-medium"><a href="/web/20130809153636/http://www.cra-arc.gc.ca/tx/ndvdls/vlntr/menu-eng.html">Community volunteer income tax program</a><br/> Get or provide help filing income tax returns.</li> </ul> </div> <div class="span-2 row-end margin-bottom-none"> <h4 class="background-medium">Benefits</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153636/http://www.cra-arc.gc.ca/bnfts/menu-eng.html">Child and family benefits</a><br/> CCTB, GST/HST credit, UCCB, WITB, related provincial and territorial programs, child disability benefit, and benefits calculator.</li> </ul> <h4 class="background-medium">Savings</h4> <ul class="indent-medium 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