                 ELECTRONIC TAX RETURN - INFORMATION FORMS
                 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                      (DRAFT #2 - February 19, 1992)
                               Designed by:

                        Gauranga Gupta, B.Comm.,CMA
                           G. Gupta & Associates
                              123 Neddie Drive
                            Scarborough, Ontario
                                  M1T 3R9
            Phone: (416) 412-1376          Fax: (416) 412-1375



The forms that follow have been designed for use by tax preparers to gather
client information for electronic data transmission through a BBS or by
direct connection between the modems of the two parties involved. The forms,
once completed by the client, can be used to enter data on to a tax
preparation software and the completed returns can then be transmitted in the
same manner back to the client.

Alternatively the completed forms can be faxed to the tax preparer along with
the client's information slips. In such a situation, the sections summarizing
information slips will of course be unnecessary. Completed returns can then
be returned by fax or my mail. Returns sent by fax can be photocopied on to
blue paper for submission to Revenue Canada.

In either case, the primary benefit from having returns prepared in this
manner is that they can be prepared by a professional tax preparer without
the client having to step out of his home.

                  *********CAUTIONS & DISCLAIMER**********
This version is currently under development and is incomplete in certain
sections. Tax preparers are free to use the forms as designed to date at
their own risk. The author provides no guarantees on the accuracy or
completeness of these forms and will in no way accept liability for any
errors and consequential damages arising out of the use of these forms. 
                  ***************************************INSTRUCTIONS
^^^^^^^^^^^^
File Information:
1.   The file is in ASCII format and can be edited using most word precessing
     software or text editors.

2.   If you are using a wordprocessor, set the left and right margins to .5"
     each, and the font size to 10 CPI, before loading this file.

3.   Change to insert mode before entering data, overtyping on the spaces
     underlined.

4.   Save the file in ASCII format, compress it using PKZIP and transmit to
     the taxpreparer. If uploading to a BBS, encript the compressed file to
     ensure confidentiality.

     Use filenames for the ASCII and ZIP files that identify the taxpayer,
     e.g. TXGUPTA.TXT and TXGUPTA.ZIP.

     Command for compressing and encrypting the file:
     
     PKZIP c:\temp\TXGUPTA.ZIP -spassword file = c:\temp\TXGUPTA.TXT

     [where c:\temp = the source as well as destination drive & directory;
     password = password of your choice of 8 characters or less all lower
     case.]

     Advise the tax preparer of the location of the file on the BBS as well
     the filename and password maintaining proper security. If transmitting
     directly to tax preparer, it is not necessary to encrypt the file. In
     such a situation, drop the word "-spassword" from the command above.
     
Form Information:
1.   Complete one form for each individual taxpayer.

2.   Sections of the form that are not used should be deleted prior to
     transmittal.

3.   Complete the General Information section first and then, using the T1
     form supplied by Revenue Canada as a guide, fill in the information that
     is relevant to your return, as follows:

     Go through the sections headed GENERAL INFORMATION, DEDUCTIONS FROM
     INCOME and PERSONAL DEDUCTIONS, and enter information either in those
     sections directly or, if indicated, on the appropriate schedule or form.
     To locate the forms, look through the list of forms.

TIP: Print out Pages 2 to 6 of this file and work with the forms and
     schedules on the PC without printing them out.

4.   Ensure that all the necessary forms have been completed, verify the
     information and save the file in ASCII format for transmission.
                            GENERAL INFORMATION
                            ^^^^^^^^^^^^^^^^^^^
Name     _________________________      Your     S.I.N.____________________
Address  _________________________      Spouse's S.I.N.____________________
         _________________________      Marital Status ____________________
City     _________________________      Spouse's Name  ____________________
Prov/Postal Code  ________________      Date of birth  ____________________
Phone Numbers: Home_______________      Office         ____________________
Province of residence ____________      Province of business ______________
(Both of above as on December 31, 1991)
Type of Work _____________________      Employer __________________________

Name & S.I.N. of "Other Supporting Person" ________________________________

CARRY FORWARDS from 1990:

Capital gains deduction to date:                                   _________
Cumulative net investment loss:                                             
  Total investment expenses claimed in previous years              _________
  Total investment income claimed in previous years                _________
Office in home expense carry forward                               _________
RRSP contributions to own plan in first 60 days of 1991
    and not deducted on 1990 return                                _________
RRSP contributions to spousal plan in first 60 days of 1991 and
    not deducted on 1990 return                                    _________
Unused charitable donations at the start of 1991                   _________
Moving expenses incurred in 1990 but not deducted                  _________
Accumulated averaging amount at the end of 1989                    _________
Accumulated averaging amount withdrawal in 1990                    _________
Alternative minimum tax carried over from 1990                     _________

Additional Information that will help the tax preparer in completing your
return:____________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
                                 INCOME
                                  ^^^^^^
(Mark lines on which you have information with an "X" as on line 1)

1.  Employment Income          X  Complete T4 Section
2.  Other Employment Income    _  From slip or Amount $__________
3.  Old Age Pension            _  Complete T4A(OAS) Section
4.  Canada Pension Plan        _  Complete T4A(P) Section
5.  Other Pensions             _  Complete T4A Section
6.  Family Allowances          _  Complete TFA1 Section
7.  Interest & Dividends       _  Complete T5 Section
8.  Partnership Income         _  Amount $__________
9.  Rental Income              _  Gross________ Net_________
10. Capital Gains              _  From slip or complete form 1
11. Alimony/Separation Allce   _  Amount $__________
12. RRSP Income                _  Complete T4RSP
13. Other Income               _  Amount $__________
14. Business Income            _  Gross________ Net_________
15. Professional Income        _  Gross________ Net_________
16. Commission Income          _  Gross________ Net_________

                          DEDUCTIONS FROM INCOME
                          ^^^^^^^^^^^^^^^^^^^^^^
1.  Pension contributions      _  From slip or Amount $__________
2.  RRSP contributions         _  Complete form 2
3.  Union or Prof. Dues        _  From slip or Amount $__________
4.  Child Care Expenses        _  Complete form 3
5.  Alimony/Separation Allce   _  Amount $__________
6.  Carrying Charges           _  Complete form 4
7.  Other deductions           _  Complete form 5
                           PERSONAL DEDUCTIONS
                            ^^^^^^^^^^^^^^^^^^^
1.  Supported spouse whose net income was nil (Y/N)   ____
2.  Details of children with no earnings
Name                Relation  Date of birth  Infirmity
_________________   ________  _____________  ____________
_________________   ________  _____________  ____________
_________________   ________  _____________  ____________
_________________   ________  _____________  ____________
3.  Additional personal amounts-  Complete form 6
4.  Tuition fees               -  Amount $______or Complete form 7
5.  Medical Expenses           -  Complete form 8
6.  Charitable Donations       -  Complete form 9
7.  Gifts to Canada/Province   -  Complete form 9FORMS & INFORMATION SLIPS
                         ^^^^^^^^^^^^^^^^^^^^^^^^^
                               List of Forms

T3        - Statement of Trust & Other Income
T4        - Statement of Remuneration Paid
T4A       - Statement of Pension, Retirement, Annuity & Other Income
T4A(OAS)  - Statement of Old Age Security
T4A(P)    - Statement of Canada Pension Plan Benefits
T4RIF     - Statement of Income Out of a Registered Retirement Income Fund
T4RSP     - Statement of Registered Retirement Savings Plan Income
T4U       - Statement of Unemployment Insurance Benefits Paid
TFA1      - Statement of Family Allowances
T5        - Statement of Investment Income
Annual Accrual Form for Compound Interest Canada Savings Bonds
T600      - Coupon Payments on Bonds
T778      - Calculation of Child Care Expenses Deduction
T1 GSTC   - Goods & Services Tax Credit Application Form
Form 1    - Self Employment Report
Form 2    - Summary of Capital Dispositions in 1991
Form 3    - RRSP Contributions
Form 4    - Carrying Charges
Form 5    - Other Deductions
Form 6    - Additional Personal Amounts
Form 7    - Tuition Fees
Form 8    - Medical Expenses
Form 9    - Charitable Donations
Form 10   - Federal Supplements, Social Assistance & Workers' Compensation
Form 11   - Ontario Tax Credits
Form 12   - GST Credit Application
Form 13   - Business Income & Expenses
Form 14   - Capital Cost Allowance
Form 15   - Business Use of Home Expenses
Form 16   - Automobile Expenses
Form 17   - Automobiles - Leasing Expenses
Form 18   - Automobiles - Allowable Interest Expenses
Form 19   - Automobiles - Capital Cost Allowance
Form 20   - GST-370 - Employee & Partner GST Rebate

T3 - Statement of Trust & Other Income
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Payer                               _____________ ____________ ____________
                                    _____________ ____________ ____________
Capital gains               Box 21      _________    _________    _________
Pension benefits            Box 22      _________    _________    _________
Foreign business income     Box 24      _________    _________    _________
Foreign non-business income Box 25      _________    _________    _________
Other income                Box 26      _________    _________    _________
Cap Gains eligible for ded  Box 30      _________    _________    _________
Eligible pension income     Box 31      _________    _________    _________
Taxable dividends           Box 32      _________    _________    _________
Foreign business tax paid   Box 33      _________    _________    _________
Foreign non-bus tax paid    Box 34      _________    _________    _________
Death benefits              Box 35      _________    _________    _________
Insur. seg. fund losses     Box 37      _________    _________    _________
Part XII.2 tax credit       Box 38      _________    _________    _________
Dividend tax Credit         Box 39      _________    _________    _________
Invest TC - Investment      Box 40      _________    _________    _________
          - Tax credit      Box 41      _________    _________    _________
Other TC  - Type            Box 42      _________    _________    _________
          - Amount          Box 42      _________    _________    _________

Additional Information
^^^^^^^^^^^^^^^^^^^^^^
Interest or Rental (Y/N)    Box 26      _________    _________    _________
Investment Earnings (Y/N)   Box 34      _________    _________    _________

***************************************************************************
T4  - Statement of Remuneration Paid
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Payer                               _____________ ____________ ____________
                                    _____________ ____________ ____________
Total earnings          Box 14          _________    _________    _________
Canada pension plan/QPP Box 16          _________    _________    _________
Employee's UI Premium   Box 18          _________    _________    _________
RPP Contributions       Box 20          _________    _________    _________
Income tax deducted     Box 22          _________    _________    _________
UI Insurable earnings   Box 24          _________    _________    _________
CPP Pensionable earning Box 26          _________    _________    _________
Union Dues              Box 44          _________    _________    _________
Charitable Donations    Box 46          _________    _________    _________
Payments to DPSP        Box 48          _________    _________    _________
Pension adjustment      Box 52          _________    _________    _________

Other EMPLOYMENT income
not reported on T4/T4A slips:
  Tips and gratuities                   _________    _________    _________

Amounts already included in Box 14:
Housing,Board,Lodging   Box 30          _________    _________    _________
Travel in Presr. Area   Box 32          _________    _________    _________
Int.Free/Low Int.Loans  Box 34          _________    _________    _________
Stock Option Benefits   Box 36          _________    _________    _________
Other Taxable Benefits  Box 40          _________    _________    _________
Employment Commissions  Box 42          _________    _________    _________


Pay periods re:UIC 52 weeks (Y/N)              __           __            __

Footnotes:
T4 #1_______________________________________________________________________
T4 #2_______________________________________________________________________
T4 #3_______________________________________________________________________

***************************************************************************
T4A  - Statement of Pension, Retirement, Annuity & Other Income
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Payer                               _____________ ____________ ____________
                                    _____________ ____________ ____________
Pension/Superannuation      Box 16      _________    _________    _________
Lump sum payments           Box 18      _________    _________    _________
Self-employed commissions   Box 20      _________    _________    _________
Income tax deducted         Box 22      _________    _________    _________
Annuities                   Box 24      _________    _________    _________
Retiring allowance          Box 26      _________    _________    _________
Other income                Box 28      _________    _________    _________
Patronage Allocations       Box 30      _________    _________    _________
RPP Contr.- past service    Box 32      _________    _________    _________
Pension adjustment          Box 34      _________    _________    _________
Footnotes Code              Box 38           ____         ____         ____
Was amount received as a result
of the death of a spouse? (Y/N)                __           __           __


Additional Information:
^^^^^^^^^^^^^^^^^^^^^^
Box 16  - DPSP ? (Y/N)          __      Box 18  - DPSP ? (Y/N)          __
Box 24  - General Annuity (Y/N) __      Box 26  - Eligible (Y/N)        __
Box 28  - Death Benefit ? (Y/N) __      Box 28  - Termination Pmt (Y/N) __
Footnotes(see Box 38)
T4A #1 ___________________________________________________________________
T4A #2 ___________________________________________________________________
T4A #3 ___________________________________________________________________
***************************************************************************
T4A(OAS)  - Statement of Old Age Security
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Net old age security          Box 18   _________
  Net federal supplements       Box 21   _________
  Income tax deducted           Box 22   _________


***************************************************************************
T4A(P) - Statement of Canada Pension Plan Benefits
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Effective date                Box 13  _______________
  Retirement benefit            Box 14  _________
  Survivor benefit              Box 15  _________
  Disability benefit            Box 16  _________
  Child benefit                 Box 17  _________
  Death benefit                 Box 18  _________
  Taxable CPP benefits          Box 20  _________
  Income tax deducted           Box 22  _________
  Net old age security          Box 24  _________


***************************************************************************
T4RIF - Statement of Income Out of a Registered Retirement Income Fund
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Amounts taxable           Box 16      _________    _________    _________
  Deemed Receipt - Deceased Box 18      _________    _________    _________
   "     " - Deregistration Box 20      _________    _________    _________
  Other Income/Deductions   Box 22      _________    _________    _________
  Excess Amount             Box 24      _________    _________    _________
  Spousal (Y/N)             Box 26      _________    _________    _________
  Tax Deducted              Box 28      _________    _________    _________
  Date                      Box 30      _________    _________    _________

  Name & S.I.N. of Spouse   ________________________________________________


***************************************************************************
T4RSP - Statement of Registered Retirement Savings Plan Income
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Annuity payments          Box 16      _________    _________    _________
  Refund of premiums        Box 18      _________    _________    _________
  Refund of excess amounts  Box 20      _________    _________    _________
  Withdrawals               Box 22      _________    _________    _________
  Spousal (Y/N)             Box 24      _________    _________    _________
  Deemed receipt on dereg   Box 26      _________    _________    _________
  Other income/deductions   Box 28      _________    _________    _________
  Tax deducted              Box 30      _________    _________    _________
  Non-Qualified Investment  Box 32      _________    _________    _________
  Deemed receipt on death   Box 34      _________    _________    _________
  Received due to death of spouse?(Y/N)        __           __           __

  Name & S.I.N. of Contibutor spouse    ____________________________________

***************************************************************************
T4U - Statement of Unemployment Insurance Benefits Paid
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Total Benefits             Box 14     _________
  Income tax deducted        Box 22     _________


***************************************************************************
TFA1 Statement of Family Allowances
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  Name & S.I.N. of Recipient________________________________________________
  Family allowance payments Box 14      _________
  Number of children        Box 15            ___
  Number of children under 7Box 17            ___

***************************************************************************
T5 - Statement of Investment Income
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Payer                               _____________ ____________ ____________
                                    _____________ ____________ ____________
Taxable dividends        Box 11         _________    _________    _________
Cdn source interest      Box 13         _________    _________    _________
Other income from
  Canadian sources       Box 14         _________    _________    _________
Gross foreign income     Box 15         _________    _________    _________
Foreign tax paid         Box 16         _________    _________    _________
Cdn source royalties     Box 17         _________    _________    _________
Capital gains dividends  Box 18         _________    _________    _________
Accrued income:Annuities Box 19         _________    _________    _________

Additional Information
^^^^^^^^^^^^^^^^^^^^^^
Interest on Tax Refund Received in 1991               --------


***************************************************************************
Annual Accrual Form for Compound Interest Canada Savings Bonds
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                       Face      Change    Reported      Interest
 Series:               Value       in      in prior      shown on
 Year/No              ($100's)   Method      years          T600
1989 S44  Uncashed      ______     ___     _________
Cashed .  Cashed        ______             _________     _________
1988 S43  Uncashed      ______     ___     _________
Cashed .  Cashed        ______             _________     _________
1987 S42  Uncashed      ______     ___     _________
Cashed .  Cashed        ______             _________     _________
1986 S41  Uncashed      ______     ___     _________
Cashed .  Cashed        ______             _________     _________
1985 S40  Uncashed      ______             _________
Cashed .  Cashed        ______     ___     _________     _________
1984 S39  Matured       ______             _________     _________


***************************************************************************
T600 - Coupon Payments on Bonds
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

           -----------------Payer-----------------           Amount

           ________________________________________       ---------

           ________________________________________       ---------

           ________________________________________       ---------

           ________________________________________       ---------

           ________________________________________       ---------

           ________________________________________       ---------

           ________________________________________       ---------


           Bonus interest on Canada Savings Bonds         ---------


***************************************************************************
T778  - Calculation of Child Care Expenses Deduction
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
-- Part 1 Supporting person:
-------------------------------------------------- 
Eligibility:  To be eligible to claim child care expenses you must meet
                one of the following conditions below
   ( )  (a) You are the only supporting person.
   ( )  (b) There is a supporting person and your net income before child
            care expenses is less than that of the other supporting person.
   ( )  (c) There is another supporting person and your net income before
            child care expenses is greater than that of the other supporting 
            person and you incurred child care expenses for a period in
            which:
               ( )   (i) the supporting person was in full-time attendance at 
                         a designated educational institution; or   
               ( )  (ii) the supporting person, for a period of at least two
                         weeks was infirm; or   
               ( ) (iii) the supporting person, for a period of at least two 
                         weeks was in a prison or similar institution; or
               ( )  (iv) you were separated and living apart from the   
                         supporting person for at least 90 days because of a
                         breakdown in your marriage or similar relationship. 
  If Box b or c - Supporting person's Name,SIN,Net income:

----------------Name-----------------   ---SIN---   -Net income-   -# weeks- 
_____________________________________   __________   ___________      _____
                                                                            
   
-- Part 2 Eligible children:
-------------------------------------------------- 
2(A) Eligible children born after 1984 or disabled children of any age:     
 ------------Name of Child------------  --Impairment-  -Birthdate-  -# weeks- 
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
  (B) Eligible children born before 1985, or if born before 1977 and infirm 
    
     but not included in 2(A) above:                                        
   
  ------------Name of Child------------  --Infirmity--  -Birthdate-  -#weeks- 
 
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
_____________________________________  _____________  ___________      _____
                                                                        
-- Part 3 Limitations
--------------------------------------------------------- 
Limitation A - Child care expense payments                                  
   
---Child----- Individual/Organization ------Address------- ---SIN--- -Amount- 
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
_____________ _______________________ ____________________ _________  _______
                                                                            
  Limitation A - Total payments                                       _______


***************************************************************************
T1 GSTC Goods & Services Tax Credit Application Form
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Did you reside with an "Other Supporting Person" at the end of 1991 (Y/N) ___
How many "Qualified Children" did you have at the end of 1991             ___
Are you eligible for an "Equivalent to Married" credit for one of
    your children ? (Y/N)                                                 ___
If someone was an "Other Supporting Person" of your "Qualified
    Children", what is that person's S.I.N. ?                   _____________


***************************************************************************
Form 1 - Self Employment Report
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Amount of salary paid to your spouse in fiscal year               _________
                                                                            
  Complete the following for the business with the largest total income:    
      
  Remittance account #    _______________                                   
   
  Business name           ______________________________                    
   
  Location                ______________________________                    
   
                          ______________________________                    
   
                          ______________________________                    
                                                                           
Briefly describe the major function of this operation:                      
   
                   ______________________________                           
   
                   ______________________________                           
                                                                            
   
Has the major activity changed since last return was filed? ____
                                                                            
   
If the major business activity involves the resale of goods,
indicate whether: ____
         0/Not Applicable  1/Retail  2/Wholesale
                                                                            
   
If the major business activity involves trucking, are you also an           
   
  "owner-operator", "leased-operator" or "broker-operator" working for      
   
  a trucking concern: ____
                   0/Not applicable  1/No  2/Yes                            
   
                                                                            
   
List principal products and activities and show % of total income for each: 
   
                                                                            
   
                1: ______________________________     _____ %
                2: ______________________________     _____ %
                3: ______________________________     _____ %


***************************************************************************
Form 2 - Summary of Capital Dispositions in 1991
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                                           Year             Outlays  Gain or
                                          of Acq  Proceeds  on Disp   (Loss)
Qualified Small Business Corporation
No.of
shares Name of Corp/Class of shares
_____  ___________________________________  ____   _________ _______  _______
_____  ___________________________________  ____   _________ _______  _______
_____  ___________________________________  ____   _________ _______  _______

Qualified Farm Property
Address or Legal Description
__________________________________________  ____   _________ _______  _______
__________________________________________  ____   _________ _______  _______
__________________________________________  ____   _________ _______  _______

Other Securities & Properties
No.of
shares Name of Corp/Class of shares
_____  ___________________________________  ____   _________ _______  _______
_____  ___________________________________  ____   _________ _______  _______
_____  ___________________________________  ____   _________ _______  _______

Real Estate and Depreciable Property
Address or Legal Description
__________________________________________  ____   _________ _______  _______
__________________________________________  ____   _________ _______  _______
__________________________________________  ____   _________ _______  _______

Bond, Debentures, Promissory Notes & Other Properties
Address or Legal Description
Face   Maturity
Value  Date      Name of Issuer
_____  ________  _________________________  ____   _________ _______  _______
_____  ________  _________________________  ____   _________ _______  _______
_____  ________  _________________________  ____   _________ _______  _______

Personal Use Property (full description)
__________________________________________  ____   _________ _______  _______
__________________________________________  ____   _________ _______  _______

Listed Personaal Property (full description)
__________________________________________  ____   _________ _______  _______

Capital loss arising from reduction in Business Investment loss     _________

Total Amount of Reserves from form T2017                            _________

Taxable Capital Gain onDisposition of Eligible Capital Ppty - Other _________
***************************************************************************
Form 3 - RRSP Contributions
^^^^^^^^^^^^^^^^^^^^^^^^^^^
Plans for Self:
Contributions in 1991                   _________    _________    _________
Contributions in first 60 days of 1992  _________    _________    _________

Spousal Plans:
Contributions in 1991                   _________    _________    _________
Contributions in first 60 days of 1992  _________    _________    _________


***************************************************************************
Form 4 - Carrying Charges
^^^^^^^^^^^^^^^^^^^^^^^^^
Interest expense:
 on money borrowed to earn interest, dividend and royalty income   ---------
 on money borrowed to acquire an interest in a limited
    partnership or a partnership in which you are not an active
    partner                                                        ---------
 on money borrowed to earn other inv. income                       ---------
Management or safe custody fees                                    ---------
Safety deposit box charges                                         ---------
Accounting fees                                                    ---------
Investment counsel fees                                            ---------
Other (specify): ______________________________                    ---------
                                                                            
   
                                                                            
   
***************************************************************************
Form 5 - Other Deductions
^^^^^^^^^^^^^^^^^^^^^^^^^
Repayments of Canada or Quebec pension plan                  _________
Repayments of old age security and/or family allowances      _________
Repayments of unemployment insurance benefits                _________
Repayments of scholarships                                   _________
Legal expenses to collect salaries, wages or pension benefits_________
Legal expenses to appeal income tax assessments of prev.years_________
Legal expenses to collect alimony or maintenance arrears     _________
Canadian motion picture film and videotape write-offs        _________
Other deductions arising from T4RIF                          _________
Other deductions arising from T4RSP                          _________
Other (specify): ______________________________              _________


***************************************************************************
Form 6 - Additional Personal Amounts
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Equivalent to Married:

Marital Status on Dec 31, 1991                              _____________
If marital status changed in 1991, date of change           _____________
Did you maintain  the dwelling where dependent resided (Y/N) __
Did you reside in the dwelling where dependent resided (Y/N) __

Net Income of Dependent                                             _________

Name    ________________________________________      Relationship  _________
Address ________________________________________      Date of Birth _________
        ________________________________________

Nature of infirmity (if any)   _________________

Amounts for Other Dependents:
                                        Date of   Relation-   Net   Nature of
Name    ______________________________   Birth      ship     Income Infirmity
Address ______________________________
        ______________________________  ________   ________  _______ ________

Name    ______________________________
Address ______________________________
        ______________________________  _________  ________  _______
_________
***************************************************************************
Form 7 - Tuition Fees
^^^^^^^^^^^^^^^^^^^^^
Self:
Tuition Fees Paid                       _________    _________    _________
Number of Months                        _________    _________    _________
Dependent:
Name of Dependent                       _________    _________    _________
Disable (Y/N)                                 ___          ___          ___
Tuition Fees Paid                       _________    _________    _________
Number of Months                        _________    _________    _________


***************************************************************************
Form 8 - Medical Expenses
^^^^^^^^^^^^^^^^^^^^^^^^^
Date Paid  Name of patient- --Payment made to- --Describe expense-- --Amount-

_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________
_________  ________________ __________________ ____________________  ________

Premiums paid to non-government medical or hospital care plans:________
  Name of plan _____________________________________________


***************************************************************************
Form 9 - Charitable Donations
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Name of organization:                                          Amount
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________
  _________________________________________________          ________

Donations carried forward from last five years:              ________

Gifts to Canada or a Province                                ________

***************************************************************************
Form 10- Federal Supplements, Social Assistance & Workers' Compensation
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                                                           Other
                                                         Supporting
                                  Self         Spouse      Person
Net federal supplements         _________    _________    _________
Social assistance Payments      _________    _________    _________
Workers' compensation payments  _________    _________    _________

Net Income (from line 236)                   _________    _________

***************************************************************************
Form 11- Ontario Tax Credits
^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Rental Payments in 1991:
                                   # of     Rent/Ppty   Name of Landlord/
Address                 Rent/Own  Months    Tax Paid    Municipality

_____________________      __      ___      _________   _________________

_____________________      __      ___      _________   _________________

College Residence (# of months)           _____

Ontario Political Contributions     ___________

OHOSP Contributions - Self          ___________
                    - Spouse        ___________


***************************************************************************Form 12 - GOODS AND SERVICES TAX CREDIT
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^                                     
                                          
Do you wish to claim the Goods and Services Tax Credit? (Y/N)    _____
  (only one spouse may claim)
                                                                            
   
Did you reside with an "other supporting person"?       (Y/N)    _____
How many "qualified children" did you have?                      _____
Are you eligible for an equivalent to married credit?   (Y/N)    _____
If someone is an other supporting person of your qualified   
  children, please enter their S.I.N                   _______________
                                                                            
   
Income information:                                                         
   
  Your spouse's net income (if negative enter zero)           _________
  Other supporting person's net income and net federal                      
   
    supplements (Box 21 on the T4A(OAS)), social assistance                 
   
    payments and workers' compensation payments received      _________
  Net federal supplements (Box 21 on the T4A(OAS)), social                  
   
    assistance payments and workers' compensation payments                  
   
    received in the year by you and your spouse               _________
                                                                            
   
Calculation of Additional Credit:                                           
   
  Not married and not living with an "other supporting
    person" at the end of the year                (Y/N)         _____

***************************************************************************Form 13 - BUSINESS INCOME & EXPENSES
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Code for income being reported:___
(Business - 1;  Profession - 2;  Commission - 3)
                                                                            
   
Identification:                                                             
   
  Name of business           ______________________________                 
   
  Location                   ______________________________                 
   
  Type of business           ______________________________                 
   
  Remittance account #       _______________                                
   
  Principal commodity        ______________________________                 
   
                                                                            
   
Fiscal period:                                                              
   
  Fiscal period start __________ Fiscal period end __________
  Final year of business(Y/N)___
                                                                            
   
Income:
  Sales, gross revenue (or professional fees)                     ________
  Add:  Reserves allowed in the prior year                _______
        Work-in-process (end of year)                     _______ ________
  Less: Returns and allowances                            _______
        Provincial sales tax (if included in sales)       _______
        Work-in-process (start of year)                   _______ ________
  Other income: (incl recovery of bad debts written off): _______
    ______________________________                        _______
    ______________________________                        _______
    ______________________________                        _______ ________

Gross income                                                      ________
(Form 13 Cont'd)
Cost of Goods Sold:
  Inventory at the beginning of the period                _______
  Add:  Purchases (including delivery, freight, etc)      _______
                                                 Subtotal _______
  Less: Inventory at the end of the period                _______
                                       Cost of goods sold         ________
Gross profit

Expenses and Allowances:
  Accounting, legal, collection, consulting               ________
  Advertising, promotion                                  ________
  Automobile and truck expenses (do not include expenses
    for automobiles driven by yourself and/or partners)   ________
  Bad debts                                               ________
  Business tax, fees, licenses, dues                      ________
  Convention expenses                                     ________
  Delivery, freight (not deducted as cost of goods sold)  ________
  Equipment rental                                        ________
  Insurance (fire, theft, liability)                      ________
  Interest, bank charges                                  ________
  Light, heat, water                                      ________
  Maintenance and repairs (except automobile)             ________
  Management and administration fees                      ________
  Meals and entertainment expenses     Actual:  ________  ________
  Office expenses (postage, stationery, telephone, etc)   ________
  Property taxes                                          ________
  Rent on business property                               ________
  Salaries (incl. employer's share of CPP/QPP, UIC, etc)  ________
  Travelling expenses (except automobile)                 ________
  Allowable reserves:  ______________________________     ________
                       ______________________________     ________
  Other expenses. . .  ______________________________     ________
                       ______________________________     ________
                       ______________________________     ________
                       ______________________________     ________
                       ______________________________     ________
                       ______________________________     ________
  Capital cost allowance on leaseholds/franchises         ________
  All other capital cost allowance (excluding automobile
    driven by self or partners)                           ________
  Allowance on eligible capital property (CEC)            ________
                                           Total expenses          _______
Excess of income over expenses

Adjustments:
  Salary or wages, and interest on partnership capital
    paid to self and partner(s) if included in expenses    _______
  Cost of saleable products consumed                       _______
  Patronage refund received against business expenses      _______
  ______________________________                           _______
  Net income from business                                         _______
(Form 13 Cont'd)
Partnership interests:                                                      
   
  ----Full names of partners----                  -%own-  ---net----        
   
  Spouse                                          _____    _________
  ______________________________                  _____    _________
  ______________________________                  _____    _________
  ______________________________                  _____    _________
  ______________________________                  _____    _________
Taxpayer's share of partnership income            _____    _________
Less: Automobile expenses from AUTO schedule               _________
      ______________________________                       _________
      ______________________________                       _________
      Business use of home expenses                        _________
Taxpayer's share of net income                             _________
***************************************************************************
Form 14 - Capital Cost Allowance:
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Additions:                                                                  
   
                                                 Personal    Business       
   
  Class  -Description of Addition-  Total Cost  ---part---  ---part---      
   
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
                                                                            
   
Disposals:                                                                  
   
                                      Total      Personal    Business       
   
  Class  -Description of Disposal-  -Proceeds-  ---part---  ---part---      
   
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______
     0   _________________________     _______     _______     _______

                                                                            
   
                        ----1---- ----2---- ----3---- ----4---- ----5----
Class               (1)      ____      ____      ____      ____      ____
UCC-start of year   (2)  ________  ________  ________  ________  ________


***************************************************************************Form 15 - BUSINESS USE OF HOME EXPENSES
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Business use of home expenses:
  Utilities                                                 _________
  Telephone (long distance only if home phone)              _________
  Cleaning                                                  _________
  Minor repairs                                             _________
  Office supplies, stationery                               _________
  Postage                                                   _________
  Salaries to assistant (including UIC & CPP/QPP)           _________
  Accounting fees and costs of tax return preparation       _________
  Mortgage Interest (Self employed only)                    _________
  Other: ________________________________________           _________
         ________________________________________           _________
         ________________________________________           _________
  Total business use of home expenses                       _________
                                                                            
   
***************************************************************************
Form 16 - AUTOMOBILE EXPENSES
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Automobile expenses:                                                        
   
  Total kilometres driven in taxation year to earn income A ________
  Total kilometres driven in taxation year                B ________
  Gas and oil                                               _________
  Repairs and maintenance                                   _________
  Insurance                                                 _________
  Parking                                                   _________
  License                                                   _________
  Car washes                                                _________
  Short term rentals                                        _________
  Lease payments if car is leased                           _________
  Interest on money borrowed to purchase car                _________
  Capital cost allces (complete CCA section or enter amount)_________
  Other: ____________________                               _________
  Total automobile expenses                            C    _________
  Pro-rated automobile expenses (A) / (B) X (C)
  Add:  Parking (not-prorated)
  Less: Total rebates, allowances and reimbursements
     received but not included in income
  Allowable automobile expense
                                                                            
   
                                                                            
***************************************************************************Form 17 - Automobile Leasing Expenses
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Automobile                                            -----1---- -----2----
Date lease commenced                                   ________   ________
Date lease terminated (if any)
Lease charges paid in the year for the vehicle     1   ________   ________
Lease payments deducted in previous years          2   ________   ________
# days vehicle was leased in this and prior years  3   ________   ________
Manufacturer's list price plus sales tax           4   ________   ________
Greater of ($23,529 or $28,235 and line (4)) x 85% 5   ________   ________
Imputed interest that would have been earned:
  In this and previous years on that part of the
  total of all refundable deposits for a vehicle
  that exceeds $1,000. (Use prescribed rate)       6   ________   ________
  In current period for which lease charges were
  paid on the amount that refundable deposits for a
  vehicle exceeds $1,000.  (Use prescribed rate)   7   ________   ________
Reimbursements receivable by you for vehicle:
  For the current and previous years               8   ________   ________
  For the current year                             9   ________   ________
($600 or $650 x (3) / 30) - (2) - (6) - (8)       10   ________   ________
($20,000 or $24,000 * (1) / (5)) - (7) - (9)      11   ________   ________
Available leasing cost (lesser of (10) and (11))       ________   ________

NOTES:
Line 5 : $23,529 for vehicles leased before Sept 1, 1989
      or $28,235 for vehicles leased after Aug 31, 1989
Line 7 : Prescribed rates for above:
                        1989    1990    1991    1992
         1st Qtr         11      13      13       9
         2nd Qtr         12      13      11
         3rd Qtr         13      14      10
         4th Qtr         13      14       9
Line 10: $600 for vehicles leased before Sept 1, 1989
      or $650 for vehicles leased after Aug 31, 1989
Line 11: $20,000 for vehicles leased before Sept 1, 1989
         $24,000 for vehicles leased after Aug 31, 1989

***************************************************************************
Form 18 - Automobiles - Allowable Interest Expense
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                                                   ----1----  ----2----
Total interest paid in the year                A    ________   ________
Date interest payments started                      ________   ________
Date interest payments ended                           _____      _____
Number of days interest was paid in the year   B    ________   ________
$8.33 or $10.00 x Amount  B                    C    ________   ________
Allowable interest (lesser of A and C)              ________   ________

Line C: Use 8.33% for vehicles acquired before Sept 1,89
        or 10.00% for vehicles acquired after Aug 31,89.

***************************************************************************Form 19 - Automobiles - Capital Cost Allowance
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
                           Class 10.1* Class 10.1* Class 10**
Make of automobile          ________    ________    ________
Date acquired               ________    ________    ________
Cost of automobile          ________    ________    ________
UCC - start of year     2   ________    ________    ________
Cost of additions       3   ________    ________    ________
Proceeds of disposal    4   ________    ________    ________

  * Use a separate column for each automobile
 ** To be used only for automobiles costing less than $20,000 or $24,000
    (acquired before or after Sept 1,89 respectively)

***************************************************************************
Form 20 - GST-370: EMPLOYEE AND PARTNER GST REBATE
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
AREA A - REBATE COMPUTATION                                                 
   
  Total employee/partnership expenses                                       
   
  deducted on your 1991 income tax return                     1 _________

Deduct expenses not eligible for rebate:
  Zero-rated and exempt purchases               2 ________
  Non-eligible expenses                         3 ________
  Non-eligible CCA                              4 ________
  Expenses relating to exempt activities        5 ________
  Total of deductions (lines 2 to 5)            6 ________

  Eligible expenses (Subtract line 6 from 1)                  7 _________
  Total allowances and reimbursements                         8 _________
  Net expenses eligible for rebate (line 8 - 7)           9 051 _________

GST rebate (line 9 X 7/107)                                  10 _________

***************************************************************************