.3   Canadian Tax Help File for SCD Version 006 (english)
.101 Federal Individual Income Tax Return: Also referred to as the T1-General.  This is the main form of your tax return.  Balances from most other forms and schedules are carried to the T1 General.
.102 Line 101 - Employment income from your job or occupation.
.103 Line 102 - Total commissions received as an employee .  This amount is already included in your employment income but is listed separately for information purposes.
.104 Line 104 - Tips, gratuities or director's fees not reported on a T4 slip.  Also royalties received from a work or invention, Supplementary Unemployment Insurance Benefits, net research grants, taxable portions of Income Maintenance Insurance Plan Benefits, and GST rebates.
.105 Line 113 - Old Age Security Pension Benefits received.
.106 Line 114 - Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits received.
.108 Line 115 - Pensions or superannuation received, other than CPP/QPP or OAS, such as general annuities, income-averaging annuity contracts, deferred profit-sharing plans and Registered retirement income funds.
.109 Line 119 - Unemployment Insurance Benefits received.
.110 Line 120 - Total taxable dividends from Canadian sources.   Part I of Schedule 5 should be used as a worksheet if you received dividends from more than one source.  If you did not receive an information slip, calculate the taxable amount by multiplying the dividends you actually received by 125%.
.111 Line 121 - Interest income received from Canadian and foreign sources.  Part II of Schedule 5 should be used as a worksheet to list each investment separately. If you have investments made after 1989 which the interest is not  received until maturity, the interest must still be reported annually.
.112 Line 122 - Net income or loss incurred as a limited partner.  A limited partner is one not actively involved in the partnership and not otherwise involved in a business similar to that carried on by the partnership.
.113 Line 160 - Gross rents received from tenants for renting property such as a house, apartment, or suite.  Do not include damage/security deposits.
.116 Line 128 - Alimony, separation or child support payments received or considered to be received in the year.
.117 Line 129 - Registered Retirement Savings Plan amounts received.
.118 Line 130 - Scholarships, fellowships, bursaries, artists' project grants, retiring allowances, death benefits, and any other type of income that is taxable but not reported elsewhere on your tax return.
.119 Line 162 - All gross sales, commissions or fees from a self-employed business before deducting any expenses, such as cost of goods sold, bad debts, advertising etc.
.121 Line 164 -  All gross sales, commissions, or fees from a self-employed professional business before deducting expenses, such as cost of goods sold, bad debts, advertising etc.
.123 Line 166 - All gross sales, commissions, or fees from a self-employed commission business before deducting expenses such as cost of goods sold, bad debts, advertising.
.125 Line 168 - All gross sales, commissions, or fees from a self-employed farming business before deducting expenses such as seeds, property taxes, rent etc. 
.127 Line 170 - All gross sales from a self-employed fishing income before deducting expenses such as repairs and supplies.
.129 Line 144 - Workers' Compensation payments received.  This amount is non-taxable, so you are entitled to a deduction equal to the total amount reported.
.130 Line 145 - Social Assistance payments received.  If you were married or living common-law and you lived with your spouse at the time either of you received social assistance payments, the spouse with the higher income must report these payments.  This amount is non-taxable, so you are entitled to a deduction equal to the total amount reported.
.131 Line 146 - Net Federal Supplements received from your Old age security plan. This amount is non-taxable, so you are entitled to a deduction equal to the total amount reported.
.132 Line 207 - Amounts contributed to a Registered Pension Plan (RPP) through your employer. These deductions are subject to certain restrictions.
.133 Line 208 - Amounts contributed to a Registered Retirement Savings Plan (RRSP). These deductions are subject to certain restrictions.
.134 Line 212 - Annual union and professional membership dues, including any professional or malpractice liability insurance premiums paid to maintain a professional status recognized by law.  Do not include dues paid in respect of an RPP, initiation or special assessment fees or charges for anything other than the organization's ordinary operating costs.
.135 Line 214 - Amounts paid to a childcare agency or person for the care of your child(ren) under 15, or over 14 and infirm.  This deduction is ordinarily claimed by the lower net income spouse and is subject to certain limitations.  Do not include amounts paid with respect to schooling a child in grade one or higher.
.136 Line 215 - Deductible attendant care expenses are those you paid to a Canadian resident, who is over 17 and not your spouse, for care that enabled you to work or go to school.  Only the part of your attendant care expenses for which you have not been or will not be reimbursed is deductible and you must also be eligible for the Disability Deduction.
.137 Line 228 - A "business investment loss:" is a special loss incurred when you dispose of shares or certain debts of a small business corporation.
.138 Line 219 - Moving expenses can be deducted from employment income earned while living at the new location.  Your new home must be at least 40 kilometres closer to your work place or school.  Eligible moving expenses  are net of any grants, allowances or reimbursements received, unless those amounts are  included in your income.
.139 Line 220 - Alimony, maintenance, separation or child support payments you paid on a periodic basis, with respect to a former relationship.  Claim only those amounts paid while living apart, due to a breakdown in your relationship, ordered or agreed upon in a decree, court order, judgment or written agreement.
.140 Line 221 - Carrying charges and/or interest you paid to earn income from investments.
.141 Line 224 - If you invested in petroleum, natural gas, or a mining venture, but did not participate actively, deduct any related expenses.
.142 Line 229 - Expenses incurred to earn employment income are deductible if your employer issues you a declaration stating that you had  to pay these expenses and that you did not receive a non-taxable allowance for them.
.143 Line 232 - Income repayment amounts, such as UI benefits repaid, also legal and accounting fees paid with respect to income repayments, depletion allowances and clergymen' residence deduction.
.144 Line 235 - If you received UI benefits or Old Age Security benefits and your net income is in excess of certain threshold amounts, you are required to pay back a portion.
.145 Line 248 - Record the amount with respect to the value of a low or no interest loan, provided by your employer, which enabled you to relocate.
.146 Line 249 - If your employer offered  shares to you at fixed rate and allowed you to sell them during  a time when the fair market value fluctuates, you are entitled to a "stock option benefit", which is equal to one quarter of the amount of the benefit.
.147 Line 256 - Deductions for foreign income that is non-taxable in Canada, due to different tax treaties, and amounts in respect of  vows of perpetual poverty.
.148 Line 308 - CPP/QPP premiums deducted by your employer.  If you worked for more than one employer, turned 18 or 70, started receiving CPP/QPP benefits or your total employment earning were lower or higher than certain threshholds, some of this total may be refundable. Revenue Canada will automatically calculate the refundable amount for you.
.149 Line 312 - UI premiums deducted by your employer.  If you worked for more than one employer, turned 70, or your total employment earnings were lower or higher than certain thresholds, some of this total may be refundable. Revenue Canada will calculate the refundable amount for you or you can perform the calculation yourself on form T2204.
.150 Line 320 - Tuition paid for courses you attended, whether it was paid by you or someone else.  Only tuition over $100 is deductible and it must be with respect to post-secondary education or for a course designed to develop or improve skills related to an occupation.
.151 Line 330 - Medical expenses for a 12 month period, ending in the respective year , with respect to yourself, your spouse and your dependants, such as prescriptions, appointment fees, private health plan premiums and travel costs incurred to obtain services unavailable in your area.
.152 Line 340 - Charitable donations made by you and / or your spouse for which you have an official receipt.  Charitable donations can be claimed in the current year or can be carried forward for up to 5 years.  The maximum claim is limited to 20% of your net income.
.153 Line 342 - A gift to Canada is like a charitable donation, except for the fact that it is not included in the 20% of net income limitation.
.154 Line 409 - Contributions made by you or your spouse to a registered federal political party or to a candidate for election to the House of Commons.
.155 Line 437 - Tax deducted at source, this could be from employment, pension income or any other income received.
.156 Line 476 - Tax paid by instalments that you were required to submit Revenue Canada throughout the year.
.157 Summary of Dispositions of Capital Property:  This schedule is provided to summarize your "Capital Dispositions" of the year and calculate an overall gain or loss.   A Capital disposition occurs when you sell or otherwise dispose of capital property such as real estate, shares of a company or bonds.
.158 Line 513 - Record proceeds of the disposition of shares of a Canadian-controlled private corporation in which all or at least 90% of the fair market value of its assets are used in an active business in Canada and / or the shares and debts of connected corporations were small business corporations.
.201 Line 513 - Record the adjusted cost base or the amount originally paid for the shares of a Canadian-controlled private corporation.
.202 Line 513 - Record outlays or expenses on the disposition of shares of a Canadian-controlled private corporation. These include brokerage fees, selling expenses or legal fees.   
.159 Line 516 - Record the proceeds or the amount received from the sale or disposal of the "Qualified farm property".  
.203 Line 516 - Record the adjusted cost base or the amount originally paid of the "Qualified farm property" that was disposed of.  
.204 Line 516 - Record the outlays and expenses on  the disposition of the "Qualified farm property".  These include brokerage fees, realtor expenses or legal fees incurred on the sale of the property.
.160 Line 520 - Record the proceeds or the amount received from the sale or disposal of all stock and share dispositions.
.205 Line 520 - Record the adjusted cost base or the amount originally paid for your stocks and shares that you are disposing of.  If you are only selling a portion of the shares then you must calculate an average cost of these shares.    
.206 Line 520 - Record any outlays and expenses incurred on the disposal of  your stock or share.  These include brokerage fees, selling expenses or legal fees.   
.161 Line 522 - Record the proceeds of the disposition of all real estate disposition except for "Qualified farm property".  Do not report a disposition of your principal residence.  Everyone is entitled to one principal residence, which is exempt from capital gains.
.207 Line 522 - Record the adjusted cost base or the amount originally paid for the real estate property that is being disposed.
.208 Line 522 - Record any outlays and expenses incurred on the disposal of  your real estate property.  These include brokerage fees, realtor fees or legal fees.
.162 Line 528 - Record the proceeds from the sale of any bonds, debentures, promissory notes and other properties.
.209 Line 528 - Record the adjusted cost base or the amount originally paid for the bond, debenture promissory note or other property that is being disposed of.
.210 Line 528 - Record the outlays or expenses paid on the disposal of your, debenture promissory note or other property.
.163 Line 530 - Record the proceeds from the disposition of property used personally or by a family member, such as cottages, boats, or automobiles.  Capital losses in respect of this property are not deductible and the gain is only a capital gain if the cost and the proceeds are greater than $1000.
.211 Line 530 - Record the adjusted cost base of the personal use property that you are disposing of.
.212 Line 530 - Record any outlays or expenses that you incurred in the disposal or sale of your personal use property.
.164 Line 531 - Record the proceeds of the disposition of property used personally which is normally expected to increase in value, such as paintings, sculptures, coins, jewelry, and stamps.
.213 Line 531 - Record the adjusted cost base of the Listed personal property that you are disposing of.
.214 Line 531 - Record any outlays or expenses that you incurred in the disposal or sale of your listed personal use property.
.169 Statement of Investment Income:  This schedule is used to detail all of your investment income and expenses incurred in the year.
.170 Line 120 - Taxable dividends from Canadian sources .  If you did not receive an information slip, calculate the taxable amount by multiplying the dividends you actually received by 125%.
.171 Line 121 - Interest income from Canadian sources.  If you did not receive an information slip, the interest still must be reported. The easiest way to report your interest income is on the cash basis, which means reporting interest when it is actually received.
.172 Line 121 - Interest income from Foreign sources.  If you did not receive an information slip, the interest still must be reported.  Interest from foreign sources must be translated to Canadian dollars.
.173 Line 221 - Amounts paid by you to enable you to earn investment income.  These amounts include payments for safe custody or management of investments, safety deposit box charges, accounting fees, record keeping and counseling. If you are reporting carrying charges for both Canadian and foreign income, identify them separately on a percentage basis.
.174 Line 221 - If you borrow money to invest, the interest paid is a deduction against the investment income.  Employers may charge interest with respect to employee purchases of Canada Savings Bonds, however,  interest on money borrowed to purchase an RRSP is not deductible, unless it is a self directed RRSP.
.175 Line 221 - Interest paid by a partnership of which you were a partner, is deductible as a carrying charge and should be distributed amongst the partners appropriately.
.176 Line 224 - If you invested in petroleum, natural gas, or a mining venture, but did not participate actively, deduct any related expenses.
.177 Line 232 - This deduction was available in recognition that resource property loses it's value as the resource is extracted.  The depletion deduction has been discontinued,  yet those with a balance remaining in respect of the deduction, can claim that amount in this section.
.178 Employment Expenses : Expenses that you have incurred to earn employment income can be deducted on your income tax return if certain conditions exist.  
.179 Employment expenses paid for advertising and promotion can be deducted.  These expenses include amounts you paid for business cards, promotional gifts and advertisements. 
.180 Printing Costs.
.181 Meals away from home can be deducted on your return provided you are required to be away for at least 12 hours.   
.182 Bus, train and taxi expenses are deductible employment expenses as long as they were paid solely to earn commission income.
.183 Lodging or accommodation expenses are deductible employment expenses as long as you were required to travel away from your employer's place of business and you pay your owning lodging expenses.
.184 Entertainment and meals include meals, tickets, entrance fees for sporting and entertainment events etc.   Remember though that only 50 % of theses expenses are deductible for tax purposes.
.185 Other advertising expenses include any expense paid with the intention of promoting your employers income.
.215 Other travel expenses paid to earn employment income which are not deductible by you.
.216 Accounting and legal fees you paid in the year to collect salary, wages, or commissions owed to you by your employer or former employer. 
.217 Postage expenses paid to earn employment income which are not reimbursed by your employer are deductible.
.218 Supplies deductible as employment expenses include pens, pencils, paper clips, stationery, street maps and directories.  This does not include briefcases or calculators.
.219 Parking costs related to earning your commission income are deductible.  Generally though, you cannot deduct the cost of parking at your employer's office as these are personal expenses. 
.220 Other employment expenses include licenses, bonding premiums, medical underwriting fees, computer and other equipment rental.
.221 Allowances/Reimbursement that you received from your employer offset the employment expenses that you are claiming.
.187 Auto Expenses that are deductible against income include fuel and oil, maintenance and repairs; insurance, license, registration fees, and interest paid on a loan used to buy the motor vehicle and leasing costs.
.188 Automobile fuel and oil expenses must be reasonable and you must have receipts to support them.
.189 Interest on money you borrowed to buy a motor vehicle, automobile, or passenger vehicle that you use to earn employment income.  There is a limit on the amount of interest you can deduct.  
.190 Auto Insurance on a vehicle used to earn employment income.  
.191 Lease payments to leas a motor vehicle used to earn employment income.  There is a limit on the amount of interest you can deduct.
.192 Licence and registration fees for motor vehicles used to earn employment income.  
.193 Auto repairs and maintenance payments for motor vehicles used to earn employment income.  
.222 Vehicle Cleaning for motor vehicles used to earn employment income.  
.223 Auto Rebates, allowances and repayments you received that are not included in income.
.224 Other automobile expenses for motor vehicles used to earn employment income.  
.194 Home office expenses are deductible if the work space is where you mainly do your work or you use the work space only to earn your income from a business or employment.
.195 Home interest paid on the mortgage is deductible for those that are self-employed but not for employees.
.196 Home repairs and maintenance expenses are deductible if they are incurred to earn income from business or employment.
.197 Home rent expenses are expenses paid for office rent outside of the home.
.198 Home utilities can include heating, electricity, hydro etc.
.199 Home Cleaning Expenses for your work space in the home expense.
.200 Home - Property Tax and insurance for your work space in the home.
.225 Home - Postage, courier and delivery expenses for your work space in the home.
.226 Home - Office supplies and stationery for your work space in the home.
.227 Home - Other expenses for your work space in the home.
.166 Medical expenses :  Record the details of all medical expenses paid for you, your spouse or your dependants.
.167 You can claim medical expenses that were paid for yourself, your spouse and children or any other relative who lived in Canada and was dependent on you for support.  You can claim any unclaimed  medical expenses that were paid in any 12-month period, ending in the current year.  Your total medical expenses are reduced by a percentage of your net income.
.168 Premiums paid to private health services plans.
.228 Business income and expenses: A business is an activity that you conduct for profit or with a reasonable expectation of profit.  
.229 Sales, commissions, or fees received or receivable.
.230 Other Income from other sources should be separately recorded.
.231 Purchases During Year are goods you bought for the business to resell, or to use in manufacturing other goods, includes costs such as delivery, freight, or express charges.  
.232 Sub-contracts is the cost of hiring outside help to perform special tasks related to the goods you sell.
.233 Direct Wage Costs include the remuneration you paid to employees who work directly in the manufacture of your goods. 
.234 Advertising expenses include ads in Canadian newspapers and on Canadian television and radio stations.
.235 Bad Debts include amounts that you have invoiced but are unable to collect.  
.236 Business Tax, licences and  fees can be tax deductible if they were for annual fees, taxes or dues.  You cannot deduct club membership dues including initiation fees if the main purpose of the club is dining, recreation or sporting activities.
.237 Delivery / Freight costs.
.238 Fuel, including gasoline, diesel and propane, motor oil and lubricants used in your business are tax deductible.
.239 Insurance premiums incurred on any buildings, machinery, and equipment you use in your business.  In most situations life insurance premiums are not deductible.
.240 Interest and bank charges incurred to earn income are deductible.  Interest on money you borrow to buy a passenger vehicle may be restricted.
.241 Maintenance and repairs on property you use to earn income is deductible.  However, you cannot deduct the value of your own labour.
.242 Management and administration expenses incurred to operate your business are deductible.
.243 Meals and entertainment expenses incurred prior to March 1994 are deductible at the rate of 80%.**Used on 1994 taxes only.**
.244 Meals and entertainment expenses incurred subsequent to March 1994 are deductible at the rate of 50%.
.245 Vehicle expenses are deductible if the expenses were incurred to earn income.  Remember they must be reasonable and you should have receipts to support them.
.246 Office expenses include items such as pens, pencils, paper clips, stationery and stamps.  Office supplies do not include such items as calculators , filing cabinets, chairs and desks.  
.247 Professional fees include legal and accounting you incurred to earn income.
.248 Property taxes for property used in your business are deductible.
.249 Rent paid for property used in your business is deductible.
.250 Salaries, wages and benefits including the employer portion of CPP and UIC.  Do not include any salaries paid to yourself or your partner.
.251 Traveling expenses include public transportation fares, hotel accommodations, and meals.  
.252 Telephone and utilities include gas, oil, electricity and water, if you incurred the expenses to earn income.
.253 Other expenses include any expenses you incurred to earn business income that you have not included in any other category.
.254 Farming income and expenses are placed on this form. They will be used to determine the amounts reported on the T1 lines 168 and 141.
.255 Wheat Income.
.256 Oats Income.
.257 Barley Income.
.258 Rye Income.
.259 Mixed Grains Income.
.260 Corn Income.
.261 Canola Income.
.262 Flaxseed Income.
.263 Soya beans Income.
.264 Other Grains/Oilseed.
.265 Fruit Income.
.266 Potatoes Income.
.267 Vegetables(excl. potatoes).
.268 Tobacco Income.
.269 Other Crop Income.
.270 Greenhouse/Nursery Income.
.271 Forage Crop Income.
.272 Cattle Income.
.273 Swine Income.
.274 Poultry Income.
.275 Sheep and Lamb Income.
.276 Other Animal Specialties.
.277 Egg Income.
.278 Milk/Cream(excl.Subsidies)
.279 Other Commodities includes items not specifically identified on another line.
.280 Custom or Contract Work is incidental farm income.
.281 Insurance Proceeds for your current fiscal period, such as for the loss of a building to fire, or for the loss of livestock to disease.  Do not include insurance proceeds from federal, provincial or municipal governments.  
.282 Patronage Dividends you received during your fiscal period.
.283 Dairy or milk subsidies for your fiscal period.
.284 Crop Insurance proceeds from federal, provincial, or joint federal/provincial programs, for loss of crops.
.285 Other Payments for your fiscal period from all other stabilization and farm subsidy programs made to farm producers under federal, provincial, municipal, or joint programs.
.286 Rebates, grants or assistance you received.
.287 Other Income includes any other farming income that is not specifically identified on another line.
.288 Building and Fence Repairs to all buildings you used for farming, except you farmhouse.  Do not include the value of your own labour.
.289 Clearing, levelling and draining land.
.290 Containers, twine and bailing wire.  
.291 GRIP, crop insurance and stabilization premiums.
.292 Gasoline/Diesel Fuel/Oil and lubricant expenses you incurred for your machinery.
.293 Repairs, licences and insurance premium expense you incurred for your machinery.
.294 Other Insurance premiums paid to insure your farm buildings, equipment, livestock, and business interruption.
.295 Interest you paid on money you borrowed to earn farm income.  Do not include the interest on money you borrowed to buy a passenger vehicle.
.296 Motor Vehicle Expenses. 
.297 Office Expenses such as stationery, invoices, receipt and accounting books and any other operating supplies. 
.298 Legal and Accounting Fees you incurred for your farming business. 
.299 Taxes for land, municipal and realty taxes you incurred during your 1994 fiscal period.
.300 Rent on land, buildings, pasture you used for your farming business.
.301 Salaries, Wages and Benefits you paid to your employees.  This includes your share of the Canada Pension Plan and Unemployment Insurance.
.302 Memberships in farming organizations and subscriptions to material for farming.
.303 Custom and Contract Work and machinery rental.  
.304 Electricity, only the part of these costs that relates to your farming business.  The electricity for the farmhouse is a personal expense.
.305 Feed, supplements, straw, and bedding you purchases for your farming business.  
.306 Fertilizer and lime you used in your farming business.
.307 Heating Fuel includes expenses incurred for natural gas, coal, or oil to heat farm buildings, fuel for curing tobacco, crop drying or greenhouses.  
.308 Livestock Purchased in your fiscal period.
.309 Pesticides includes herbicides, insecticides, fungicides you purchased in your 1994 fiscal period.  
.310 Seeds and Plants you purchased in your fiscal period.  Do not include the cost of seeds and plants you used in your personal vegetable or flower garden.
.311 Insurance program overpayment recapture you incurred in the fiscal period.  See your AGR-1 Supplementary slip.
.312 Veterinary fees, medicine and breeding fees.
.313 Optional Inventory Adjustments.
.314 Mandatory Inventory Adjustments.
.315 Other Expenses that are not specifically identified on another line.
.316 Fishing income and expenses are placed on this form.  They will be used to determine the amounts reported on the T1 lines 170 and 143.
.317 Fish products includes the amounts you received from the sale of fish, lobster, scallops and so on.  
.318 Other Marine Products includes all amounts you received from the sale of Irish moss, herring scales, herring roe, seal meat and flippers, seaweed, kelp, roe on kelp and so on.
.319 Grants, credits, rebates or other assistance you have received.
.320 Subsidies received during the fiscal period from all fishing subsidy program made to fishermen under federal, provincial, municipal or joint programs.
.321 Compensation for loss of fishing income or property that was lost or destroyed.
.322 Other Income that is not specifically identified on another line.
.323 Sharesman Income.
.325 Bait, Ice, Salt used for your fishing business.
.326 Salaries, wages and benefits paid to your crew.  This includes your share of Canada Pension Plan and Unemployment Insurance.  
.327 Fuel Costs for your fishing boat and equipment.
.328 Gear including knives, small assorted supplies, gloves, and rubber of oilskin clothing you used in your fishing business.
.329 Insurance premiums you paid to insure your fishing boat and equipment.
.330 Interest you paid on money you borrowed to earn fishing income. 
.331 Food you stocked on your boat to feed your crew when you fished offshore.  
.332 Licenses that you must renew annually.  
.333 Motor Vehicle Expenses.
.334 Office Expenses such as, stationery, invoices, receipt and accounting books, an any other operating supplies. 
.335 Nets and Traps include lines, hooks, buoys, anchors, and radar reflectors.  Generally there are restrictions on the amount you can deduct.
.336 Legal, accounting and other professional fees you incurred for your fishing business.
.337 Crew Shares of the catch.  These amounts are found on the trip settlement sheets.
.338 Fishing Vessel repairs and maintenance to keep your fishing boat seaworthy.
.339 Engine repairs.
.340 Electrical equipment repairs to items such as a loran, sounder, radar, ship-to-shore radio, fish finder, and so on.
.341 Other expenses that are not specifically identified on another line.
.342 Rental Property - rental income for the calendar year should be reported on the form T776. 
.343 Gross Rents is the income you earn in the calendar year from renting property that you own or have use of.
.344 Advertising expenses for rental property include the amounts that you pay to advertise that your property is available for rent.
.345 Insurance premiums for coverage on your rental property for the current year is deductible.
.346 Interest on money borrowed to buy or improve your rental property.  
.347 Maintenance and repairs includes labour and materials, however you cannot deduct the value of your own labour. 
.348 Management and administration fees paid to agents or managers who take care of your property or find new tenants for your property.
.349 Motor Vehicle (excluding CCA).
.350 Office expenses include small items such as pens, pencils, paper clips, stationery etc.  It does not include items such as desks or furniture.
.351 Professional fees include payment for legal services to prepare leases or collect overdue rents.  Accounting fees paid for preparation of financial statements, accounting records and assistance in preparation of your tax return.  
.352 Property taxes that relate to your rental property are deductible.
.353 Salaries, wages, and benefits paid to superintendents, maintenance personnel, and others you employ to take care of your rental property.  This includes the employer portion of CPP and UI.
.354 Travel expenses incurred while collecting rents, supervising repairs and managing your properties are deductible.
.355 Utilities include gas, oil, electricity, water and cable.  If your rental arrangements specify that you pay for these utilities.  
.356 Other expenses you incurred to earn rental income that you have not recorded previously.