msb@sq.UUCP (02/11/87)
If you keep savings bonds or other interest-bearing paper in a safe deposit box, you can claim the safe deposit box charges as a deduction, even if you don't earn enough interest to pay tax on it. (Well, I said it was a *minor* tip! Every little bit helps...) However -- and this is new this year -- to claim this deduction you have to use the long "T1 General" tax return. (It's on Schedule 4, which no longer appears on the short "T1 Special" return. There isn't even anything on the "T1 Special" to remind you that this deduction exists.) If you got the "T1 Special" in the mail, you can of course get a "T1 General" at a post office or district taxation office. Mark Brader "'Taxpayer' includes any person whether or not liable utzoo!sq!msb to pay tax." -- Income Tax Act of Canada, s.248(1)