Shane DiNapoli Chartered Professional Accountant

General Information:

1. All correspondence with CRA (ie: Notice of Assessment for the prior year, and tax installments paid)
2. All T Slips received (T3, T4, T5, T5018, T4A, T4AOAS, T4AP, UCCB etc.)
3. RRSP contribution slips
4. Official charitable donation slips (must have the charitable registration number)
5. Any other official receipts such as:
   1. Spousal support paid or received including: proof of payment, and signed letter by spouse stating income received.
   2. Investment fees.
   3. Student loan interest.
   4. Transit passes (copies of the original, or the receipts) from Jan 1, 2017 to June 30, 2017.
   5. Tuition and education receipts (T2202A, or valid receipt from educational institution).
   6. Union dues and professional insurance/fees.
   7. Political contributions.
   8. Moving expenses for which you were not reimbursed (must have moved at least 40km closer to place of work).
   9. T2200 – Declaration of Conditions of Employment and related receipts.
   10. Details of other income not included on T slips.
6. Information regarding additions to the family (name, date of birth, SIN), and any changes in marital status.
7. Information regarding sale of property:
   1. Address
   2. Year of acquisition
   3. Proceeds of disposition
   4. Cost (purchase price)
   5. Outlays and expenses

Should you meet the “Investments” criteria below, please also include the following:

1. Summary produced by financial institution
2. If you sold investments during the course of the year, include:
   1. The amount initially paid for the investment, plus the cost incurred to purchase the investment, including commission costs.
   2. The proceeds received upon the sale of the investment, less any commission or other selling costs.
3. Fees/carrying costs paid to earn investment income.
4. Please see above regarding T1135 (foreign investment reporting)

Should you meet the “Rental Property ” criteria below, please also include the following:

Rental property revenue and related expenses (feel free to provide a spreadsheet of gross rents and expenses captured below):

1. Percentage of ownership of the property
2. Gross rents for the year
3. Advertising
4. Insurance
5. Interest – Mortgage/Line of Credit
6. Office expenses
7. Management fees: – ie: condo fees
8. Legal or accounting fees
9. Maintenance and repairs
10. Property taxes
11. Travel
12. Utilities

Should you meet the “Children” criteria below, please also include the following:

1. Childcare receipts to include:
   1. Name of the child/children.
   2. Name of organization providing care, if caregiver is one person, provide their SIN number.
   3. Amount paid for the services received.

Should you meet the “Medical Expenses Paid Personally” criteria below, please also include the following:

Medical Expenses Paid Personally (please include relevant receipts)

1. Date of expenses paid must be within a twelve (12) month period end in in the current year of taxation.
2. Details of amount paid by individual and amount reimbursed or paid by health plan (Statements from Blue Cross, Sun Life, etc.).
3. Common expenses include: dental, physiotherapy, chiropractics, optical, prescription drugs, psychologist/psychiatrist, and naturopath.
4. If you are unsure of whether the expense qualifies, please refer to the complete list of allowable medical expenses.

Should you meet the “Business or Professional Income” criteria below, please also include the following:

All pertinent business information (feel free to provide a spreadsheet of revenue and expenses captured below):

1. Revenue invoiced
2. Meals and entertainment
3. Insurance
4. Interest
5. Business fees – licences etc.
6. Office expenses
7. Supplies
8. Legal and Accounting fees
9. Rent
10. Maintenance and repairs
11. Phone and internet expenses
12. If you utilize your automobile for business or professional purposes:
    1. Make/model/year
    2. Purchase/lease price
    3. Repairs
    4. License fee
    5. Fuel
    6. Insurance
    7. KM’s driven for personal and business
13. Asset additions purchased in the year (over $500)
14. If you have a home office:
    1. Square footage of office in house and square footage of house
    2. Mortgage interest paid
    3. Heat and electricity bills
    4. House insurance
    5. Property taxes

Should you meet the “Employment Expenses” criteria below, please also include the following:

The following expenses apply if you have not received reimbursement from your employer and they are a condition of employment:

1. Travelling expenses other than entertainment expenses:
   1. Food
   2. Lodging
   3. Other travelling expenses (bag check etc.)
2. Supplies:
   1. Stationery
   2. Telecommunications
3. Other:
   1. Salaries paid to a substitute or assistant
   2. Office rent
4. Expenses incurred to earn commission income only:
   1. Advertising and promotion
   2. Food
   3. Tickets and entrance fees
   4. Allowable motor vehicle expenses:
      1. See Business/Professional Income section l.
   5. Other expenses:
      1. Licences
      2. Bonding premiums
      3. Rental of office equipment
      4. Training costs
      5. Travel fare
   6. Interest expense and CCA paid on passenger vehicles.

1. Trial Balance, Balance Sheet, Income Statement, and General Ledger. If applicable; Aged Account Receivable, Accounts Payable Listings and the Bank Reconciliation for the year end.
2. All Canada Revenue Agency Correspondence received during the year.
3. Details of any changes in mailing address, share ownership, etc.
4. Any other official documents considered relevant to the year end. (When in doubt please enclose.)