Punctuation

On this page

• Apostrophes
• Commas
• Dashes
• Hyphens
• Periods
• Quotation marks

Apostrophes

Use apostrophes:

• To indicate the possessive
• With common contractions

Example: To indicate the possessive

• My friend’s house (singular noun + ‘s)
• My friends’ tournament (plural noun + ‘)

However, do not use an apostrophe with the possessive adjective its:

• The butterfly spread its wings.

Example: With common contractions

• It’s (it is)
  • Use an apostrophe with the contraction of it is, but not with the possessive adjective its
• They're (they are)
• Can't (cannot)
• Don't (do not)

For more information on when to use contractions, refer to: Contractions

Commas

How to use commas

• Remove unnecessary commas to make web content easier to read
• Place a comma before "and" and "or" only if it will help people understand a list of items in a sentence
• Use a comma between the form number and name when it appears in the body of a sentence

For information on using commas when writing dates or times, refer to: Dates and times.

Example: Commas in titles of forms and publications

• For more information, refer to: Guide RC4027, Doing Business in Canada – GST/HST Information for Non‑Residents.
• For more information, refer to: Booklet T4114, Canada Child Benefit and related federal, provincial, and territorial programs, and Guide RC4210, GST/HST Credit.

When not to use commas

• Avoid multiple commas in a sentence by breaking it up into a few shorter sentences
• If you have 3 or more items in a sentence, consider using a list for better scanning of web pages

Example: Use lists instead of commas

Write:

The following province and territories do not offer a tax credit for R&D:

• Northwest Territories
• Nunavut
• PEI

Don't write:

The provinces and territories that do not offer a tax credit for R&D are Northwest Territories, Nunavut, and PEI.

Dashes

Avoid using dashes.

• Use "to" instead of the en dash (–) in a span or range of numbers, dates or time
• Use a comma (,) to emphasize or frame an idea instead of an em dash (—)
• Simplify your sentence instead of using em dashes

Example: Replacing a dash in a sentence

Write: You must report your world income, but not all of that income may be taxed in Canada. Your world income is the income you received from all sources inside and outside Canada.

Don't write: You must report your world income—income received from all sources inside and outside Canada—but not all of that income may be taxed in Canada.

Hyphens

When to use hyphens

• Use a hyphen (-) to join words together to form an adjective, such as tax-exempt
• If the word has a prefix that is commonly used with a hyphen

Check the shortcuts on Microsoft Word to create a non-breaking hyphen. Depending on your operating system or version, this shortcut may differ.

When not to use hyphens

Use a colon (:) to introduce an example or explanation

Example: Using a colon instead of a hyphen

Write: Section 1: Identification

Don't write: Section 1 - Identification

If you don't know if a particular word requires a hyphen, consult The Canadian Oxford Dictionary, The Gregg Reference Manual (Canadian edition) or Editing Canadian English (written by the Editors' Association of Canada). Some terms are also listed in the CRA Glossary Infozone.

Compound words

Compound words are when two or more words are joined to make a new word that has its own meaning, such as background or caregiver. Most compound words don't use hyphens.

Periods

Put only one space after a period.

When to use periods

• Parentheses
  • When a sentence is followed by a phrase in parentheses, place the period after the final parenthesis
• After hyperlinks
  • If a sentence ends in a hyperlink, place the period after the linked text

Example: Using periods with parentheses and hyperlinks

Enter your taxable income (line 260 of your return).

Know how to recognize a scam.

When not to use periods

• Don't use periods in bulleted lists
• Don't use periods in doormat text (including both doormat titles and doormat descriptions)

Example: Bulleted lists

File a return for 2022 if:

• You have to pay tax for the year
• You want to claim a refund
• You want to claim the Canada workers benefit (CWB)

For more information about bulleted lists, refer to: Lists.

Example: Doormat text

Child disability benefit

Monthly payment to families who care for a child under age 18 who has a severe impairment

For more information on doormat text, refer to: Doormats.

Quotation marks

Use quotation marks only when you are quoting something. Place periods and commas before the closing quotation mark.

Example: Using quotation marks in a sentence

The data that you enter will prompt one of the following responses: “Registered,” “Not registered,” or “Insufficient information entered.”