Punctuation

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

This rule doesn't apply in French.

Commas

In a series

Place a comma before "and" and "or" in a series of 3 or more items (serial comma). If there is a possibility the comma will cause confusion, try rewriting the sentence in a different way or consider using a list. If no solution can be found, you may omit the comma to ensure clarity.

Example 1: Serial comma

I completed taxes for my father, Jim, and Beth.

In the example above, the serial comma (the second comma) creates ambiguity. Is Jim another person or the name of the writer’s father? Rewrite the sentence or use a list to make it clearer.

Option 1: Rewrite the sentence

I completed taxes for Jim, Beth, and my father.

Option 2: Create a list for the multiple items

I completed taxes for:

My father
Jim
Beth

Example 2: Supporting clause

Use our digital services, My Account, and My Business Account, to access your tax information.

The example above contains a punctuation error because it does not describe a series of 3 items. It contains a supporting clause that explains what the “digital services” are (My Account and My Business Account). For this reason, the second comma should be removed:

Use our digital services, My Account and My Business Account, to access your tax information.

In forms and publications

When referring to a form or publication in its full name, use a comma between the form number and name when it appears in the body of a sentence.

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

In dates and times

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

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.”

Slashes

There are 2 types of slashes: a forward slash and a backslash. Forward slashes are often used in mathematical expressions and in some shortened forms whereas backlashes are used in web addresses.

Slashes can confuse meaning and are not always accessible to assistive technologies. To make your writing clear and accessible, only use forward slashes in specific situations.

When to use a forward slash

A forward slash can be used in titles, including bilingual titles.

Example: Using a slash with a title that has 2 phrases

Goods and services tax / Harmonized sales tax
GST/HST

If you use a slash when a title is made up of 2 phrases, add a space before and after the slash. However, do not add spaces when adding a slash within an acronym or between 2 one-word components.

Example: Using a slash for bilingual titles

L’actualité terminologique / Terminology update

If a title needs to be written in English and French, add a space before and after the slash.

When not to use a slash

Do not use a slash:

To describe alternatives
To display units of measurement

Example: Describing alternatives

Write:

Provinces and territories
Provinces or territories

Don’t write:

Provinces/territories

Examples: Units of measurement