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In some cases a taxpayer may have returns with a refund due and have a balance due on other returns . Just a couple months ago , I submitted to you a budget that was called a taxpayers ' budget . As a taxpayer I want to know that my money makes a measurable difference in increasing adult literacy . This measure is relevant primarily for the purpose of determining the amount to be added or deducted from a taxpayer 's income for a taxation year under subsection 94.2 ( 4 ) , especially with reference to the " deferral amount " referred to in the description of D in the " mark-to-market formula " for the year ( as those expressions are defined in subsection 94.2 ( 1 ) ) . " deferral amount " in respect of a participating interest in an entity for a taxpayer who has ceased to reside in Canada . Under federal law , [ 41 ] certain current expenditures for R & D carried on by , or on behalf of , a taxpayer may be either fully deducted in the year incurred or amortized over a period of no less than 60 months beginning with the month in which the taxpayer first realizes benefits from the expenditures .