Client: URBANO, CATHERINE SIN: *** *** *** Printed: 2017-04-08 11:05
Canada Revenue Agence du revenu
Agency du Canada
Information Return for Electronic Filing of
an Individual's Income Tax and Benefit Return
Protected B
when completed
CATHERINE
First name
URBANO
Last name
677 408 049
Social insurance number
404-801 BOTHWELL DRIVE
Mailing address: Apt no – Street no Street name PO Box RR SHERWOOD PARK
City
AB
Prov./Terr
T8H 2L1
Postal code
15,638 23
2,026 60
Enter the following amounts from your return, if applicable: Total income (line 150)
Taxable income (line 260) Refund (line 484)
or
Total federal non-refundable tax credits (line 350 of Schedule 1) Balance owing (line 485) Want to go paperless? Give CRA your email address and your CRA mail will be delivered electronically in My Account Want instant CRA assessment results and your Notice of Assessment faster? Tick this box: Want to Pre-authorize CRA to withdraw a specified amount from your bank account? Fill in the info below: 2017-04-08
I hereby authorize the electronic filer to create this personal pre-authorized debit on my behalf. I authorize the CRA to automatically withdraw the funds from my bank account as per the agreement details listed below. I acknowledge that I have read and understood the information about pre-authorized debit on page 2 of this form. Signature Year Month Day
One time payment for your Individual income tax (T1), to be withdrawn on, for the amount of Year Month Day
Want to ReFILE like you EFILE? Tick this box:
Email Address (optional):
I understand that by providing an email address, I am registering for online mail and I accept the terms and conditions. For more information, refer to page 2. To access online mail you must be registered for My Account. I understand that by ticking (x) the box above, I am allowing the CRA to electronically provide my assessment results and my notice of assessment and reassessment to the electronic filer (including a discounter) named in Part E. For more information, refer to page 2. I understand that by ticking (x) the box above, I authorize the electronic filer named in Part E to ReFILE my amended T1 return. By ticking (x) this box, I authorize the Canada Revenue Agency to deal with the electronic filer named in Part E as my representative for income tax matters on my tax return. This authorization is limited to the specific tax year and does not provide my representative with online access. This authorization will expire on Year Month Day
2017-04-08
If you do not show an expiry date, this authorization will remain in effect until you, the undersigned, cancel it. Read page 2 of this form for more details. Signature (individual identified in Part A or legal representative) Name and title of legal representative Year Month Day TREHAN & COMPANY O0253
By signing Part F below, you declare that the following person or firm is electronically filing the T1 return and/or the amended T1 return (if ReFILE is ticked above) of the person named in Part A. Part F must be signed before the return is electronically transmitted. Name of person or firm : Electronic filer number : 2017-04-08
I declare that the information entered in Part A, B and E are correct and complete and fully disclose my income from all sources. I also declare that I have read the information on page 2 of this form, and that the electronic filer identified in Part E is filing my return. I allow this electronic filer to communicate with the CRA to correct any errors or omissions. Signature (individual identified in Part A or legal representative) Name and title of legal representative Year Month Day O0253162GFQCK
Enter the document control number for the individual's electronic record: Page 1 of 2
T183 E (2017) (Vous pouvez obtenir ce formulaire en français à arc.gc.ca/formulaires ou en composant le 1-800-***-****.) Tax Year : 2016
The information found on this form corresponds to the tax year indicated on the right. Before you fill out this form, read the information and instructions on page 2. The individual (or legal representative) identified in Part A must sign Part F. Part G is to be filled out by your electronic filer once the return has been submitted. Give the signed original of this form to your electronic filer and keep a copy for yourself. Part A - Identification and address as shown on your return (mandatory) Part B - Declaration of amounts from your General Income Tax and Benefit Return (mandatory) Part C - Optional sign up for new Canada Revenue Agency (CRA) services Part D - Authorizing an electronic filer to represent you Part E - Electronic filer identification (mandatory) Part F - Declaration and authorization (mandatory) Part G - Document control number (mandatory)
Privacy Act, personal information bank numbers CRA PPU 005 and CRA PPU 175 Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 Information and instructions
Part C – Optional sign up for new Canada Revenue Agency (CRA) services Email address (optional)
After reading and agreeing to the terms and conditions below, enter the email address you want to use to be notified that your mail is available online. You can also register directly online at cra.gc.ca/myaccount.
Terms and conditions – By providing an email address, you are registering for online mail and authorizing the CRA to send you email notifications when there is mail for you to view on My Account. Any notices and correspondence delivered online on My Account will be presumed to have been sent on the date of the email notification. You understand and agree that your notice of assessment and notice of reassessment, and any future correspondence eligible for online delivery will no longer be printed and mailed.
Once we have processed your return, we will send you a registration email notification to the email address you have provided, confirming your registration for online mail. We usually process paper returns in four to six weeks and returns filed electronically in as little as eight business days. To view your correspondence you must be registered for the CRA's My Account service. To register, go to cra.gc.ca/myaccount. You will also find information on how to register, manage, and view online mail, and much more.
Personal information is collected under the authority of subsection 220(1) of the Income Tax Act and is used for the purpose of sending notices electronically. Information is described in personal information banks CRA PPU 175 Taxfiler Representative Identification System (TRIS) Data Bank 175 and CRA PPU 005 Individual Returns and Payment Processing in the CRA chapter of Info Source. Personal information is protected under the Privacy Act. Individuals have a right to access, correct, or notate their personal information and to have their personal information protected. More details about requests for personal information at the CRA and the CRA's Info Source chapter can be found at cra.gc.ca/atip.
Instant assessment results (optional)
If you tick the box to have your notice of assessment or reassessment made available electronically to your electronic filer, including discounters, named in Part E, the CRA will not send you a paper copy of the notice of assessment or reassessment.
If you are getting a tax refund and you have not signed up for direct deposit, we will make the notice available electronically to your electronic filer and your refund cheque will be mailed to you. If your return is being discounted and you are getting a tax refund, your refund and notice of assessment will be sent to the discounter.
If you are registered to receive online mail, the notice of assessment will be made available electronically to your electronic filer and you will receive an email notification to inform you that there is online mail available to view in My Account.
This authorization is valid for current tax year assessments and reassessments only, and will not affect all other correspondence, any CCB, GST/HST credit and related provincial payments, WITB advance payment, or any other deemed overpayment of tax. Your electronic filer must have a valid Form T1013, Authorizing or Cancelling a Representative on file with the CRA in order to view your results.
Pre-authorized debit agreement (optional)
Pre-authorized debit (PAD) is an online payment option. Through this option, you agree to authorize the CRA to withdraw a pre-determined amount from your bank account to pay tax on a specific date. To cancel or modify your PAD
If you would like to cancel or make changes to your PAD agreement, go to the CRA website at cra.gc.ca, select Login/Register, and select My Account. Any changes made will require 5 business days to take effect. You can also submit your request to the CRA by fax at 613-***-****, or mail it to the following address:
Canada Revenue Agency
Post Office Box 9659, Station T
Ottawa ON K1G 6L7
Please note that changes submitted to the CRA by fax or mail may take up to 30 days to take effect. If you do not inform the CRA of such changes on time, you may be subject to a fee if the financial institution is unable to process a debit according to your agreement. Recourse rights
You have the right to receive a reimbursement for any payment that is not authorized within the terms of this PAD agreement. For more information on your rights to cancel your PAD agreement or on your recourse rights, contact your financial institution or visit payments.ca. Account authorization
You guarantee that you have full authority for completing a pre-authorized debit from your bank account.
ReFILE
To indicate that you are authorizing the electronic filer named in Part E to electronically file your amended T1 return, you must complete Part F.
Part D -Authorizing an electronic filer to represent you To indicate that you are authorizing the electronic filer named in Part E to represent you for your income tax and benefit return, fill out Part D. Since this authorization is limited to a specific tax year and does not provide online access, you must also fill out and send in Form T1013, Authorizing or Cancelling a Representative in order for your electronic filer to have online access to your account. The electronic filer may charge a fee to represent you. By completing Part D and by the electronic filer transmitting this information with your return, you authorize the Canada Revenue Agency (CRA) to provide information relating to your income tax return and your tax account to your representative. They may request changes to your return and to your account.
If this authorization is not transmitted to the CRA, send us a filled out Form T1013, Authorizing or Cancelling a Representative, to authorize the electronic filer with their RepID, GroupID, or BN
(business number). For more information, see "Levels of authorization" on Form T1013. Form T1013 is available at cra.gc.ca/forms.
You can also give, update, or cancel an authorization online at cra.gc.ca/myaccount. We may select your return for review before or after we assess it. If so, and provided your electronic filer offers this additional service, we will contact him or her for any supporting documents we may need only if you fill out Part D. Otherwise, we will contact you. If you are the legal representative for a deceased person, you first have to submit a copy of the death certificate and will designating you as the executor (and Form T1013 signed by the executor if you are not the executor) to the tax centre. If the death certificate, will, and Form T1013, if applicable, were not sent in, the authorization in Part D will not be accepted. Keep these documents for a period of six years after the date the return was filed. Part F – Declaration and authorization (mandatory) If your return is being sent by EFILE, you have to fill out Parts A, B, and F. By signing Part F, you acknowledge that under the Income Tax Act you have to: keep all records used to prepare your return for a period of six years, and provide this information to us on request; and
give the signed original of this form to the electronic filer named in Part E, and keep a copy for yourself.
By signing Part F, you declare that the electronic filer named in Part E is electronically filing your T1 return and/or your amended T1 return (ReFILE) on your behalf. If there are any errors or omissions on your return, you authorize us to:
disclose these errors or omissions to the electronic filer; and if necessary, give the electronic filer your personal taxpayer information. You also authorize the electronic filer to correct errors if your return is rejected by making changes and transmitting your return again so we can accept it for electronic filing. The filer can do this as long as your refund or balance owing shown in Part B is not changed by more than $300. By signing Part F, you declare that the electronic filer named in Part E is authorized to provide your email address to the CRA for the purpose of you receiving your CRA correspondence electronically. By signing Part F, you acknowledge that we are responsible for ensuring the confidentiality of your electronically filed tax information only after we have accepted it. In the case of a trustee or legal representative signing Part F, you declare that the information entered in Part A and the amounts showing in Part B are correct and complete, and fully disclose the income from all sources of the taxpayer you represent. If you are the executor or legal representative for a deceased person, you must give a copy of the death certificate to the electronic filer. If you are a farmer, and with your return you apply to participate in the AgriStability and AgriInvest programs, by signing Part F, you authorize the CRA to share information from your income tax return with the minister of Agriculture and Agri-Food Canada. You also authorize that minister to share the information with provincial ministers of agriculture and administrators of other federal and provincial farm programs. You further authorize the minister of Agriculture and Agri-Food Canada to share any other information that you provide as your application is processed. For more information on confidentiality, refer to Form T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals at cra.gc.ca/forms.
Page 2 of 2
Canada Revenue Agence du revenu
Agency du Canada T1 GENERAL 2016
Income Tax and Benefit Return
Identification
CATHERINE
URBANO
404-801 BOTHWELL DRIVE
SHERWOOD PARK AB T8H 2L1
Print your name and address below.
First name and initial
Last name
Mailing address: Apt No – Street No Street name
PO Box RR
City Prov./Terr. Postal Code
Email address
I understand that by providing an email address, I am registering for online mail. I have read and I accept the terms and conditions on page 17 of the guide. Enter an email address:
Information about your residence
ALBERTA
Enter your province or territory of
residence on December 31, 2016:
Enter the province or territory where
you currently reside if it is not the
same as your mailing address above:
If you were self-employed in 2016,
enter the province or territory of
self-employment:
If you became or ceased to be a resident of Canada for income tax purposes in 2016, enter the date of:
Month/Day Month/Day
entry or departure
AB 7
Information about you
677 408 049
1968-03-16
X
Enter your social insurance number (SIN)
Year/Month/Day
Enter your date of birth:
Your language of correspondence: English Français
Votre langue de correspondance :
Is this return for a deceased person?
If this return is for a deceased Year/Month/Day
person, enter the date of death:
Marital status
Tick the box that applies to your marital status on December 31, 2016:
1 X Married 2 Living common-law 3 Widowed
4 Divorced 5 Separated 6 Single
Information about your spouse or
common-law partner (if you ticked box 1 or 2 above) 677 407 934
JOSE JR
49,016.81
Enter his or her SIN:
Enter his or her first name:
Enter his or her net income for 2016
to claim certain credits:
Enter the amount of universal child care
benefit (UCCB) from line 117
of his or her return:
Enter the amount of UCCB repayment
from line 213 of his or her return:
Tick this box if he or she was self-employed in 2016: 1 Do not use this area.
Do not
use this area
172 171
Protected B when completed
Step 1 – Identification and other information
X
X
Elections Canada (For more information, see page 19 in the guide) A) Do you have Canadian citizenship? Yes 1 No 2
Answer the following question only if you have Canadian citizenship. B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? Yes 1 No 2 Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered political parties, and candidates at election time. X
Please answer the following question
Did you own or hold specified foreign property where the total cost of amount of all such property, at any time in 2016, was more than CAN$100,000?
See "Specified foreign property" in the guide for more information 266 Yes 1 No 2 If yes, complete Form T1135 and attach it to your return. If you had dealings with a non-resident trust or corporation in 2016, see "Other foreign property" in the guide. Protected B when completed 2
Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 101 14,343 96
102
103
104
Old Age Security pension (box 18 of the T4A(OAS) slip) 113 CPP or QPP benefits (box 20 of the T4A(P) slip) 114 152
115
116
117 720 00
185
Employment insurance and other benefits (box 14 of the T4E slip) 119 Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) 120
180
121
Net partnership income: limited or non-active partners only 122 125
Rental income 160 126
127
Support payments received 156 128
129
130
162 135
164 137
166 139
168 141
170 143
144 574 27
145
Net federal supplements (box 21 of the T4A(OAS) slip) 146 Add lines 144, 145, and 146
(see line 250 in the guide). 574-**-***-*** 27
Add lines 101, 104 to 143, and 147 This is your total income. 150 15,638 23 Protected B when completed 3
Step 2 - Total income
As a resident of Canada, you have to report your income from all sources both inside and outside Canada. When you come to a line on the return that applies to you, go to the line number in the guide for more information. Employment income (box 14 of all T4 slips)
Commissions included on line 101 (box 42 of all T4 slips) Wage loss replacement contributions
(see line 101 in the guide)
Other employment income
Disability benefits included on line 114
(box 16 of the T4A(P) slip)
Other pensions and superannuation
Elected split-pension amount (attach Form T1032)
Universal Child Care Benefit (UCCB)
UCCB amount designated to a dependant
Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations Interest and other investment income (attach Schedule 4) Registered disability savings plan income
Gross Net
Taxable capital gains (attach Schedule 3)
Total Taxable amount
RRSP income (from all T4RSP slips)
Other income Specify:
Self-employment income
Business income Gross Net
Professional income Gross Net
Commission income Gross Net
Farming income Gross Net
Fishing income Gross Net
Workers' compensation benefits (box 10 of the T5007 slip) Social assistance payments
Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 150 15,638 23
206
207
208
205
Deduction for elected split-pension amount (attach Form T1032) 210 Annual union, professional, or like dues (box 44 of all T4 slips, and receipts) 212 Universal Child Care Benefit repayment (box 12 of all RC62 slips) 213-***-***-**
215
Business investment loss Gross 228 Allowable deduction 217 219
Support payments made Total 230 Allowable deduction 220 221
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies) 222 224
229
231
232
234 15,488 23
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide) Use the federal worksheet to calculate your repayment. 235 Line 234 minus line 235 (if negative, enter "0").
If you have a spouse or common-law partner, see line 236 in the guide. This is your net income. 236 15,488 23 244
248
249
Other payments deduction
(if you reported income on line 147, see line 250 in the guide) 250-***-**-***
252
253
254
255
256
Line 236 minus line 257 (if negative, enter "0"). This is your taxable income. 260 14,913 96 Protected B when completed 4
Attach only the documents (schedules, information slips, forms, or receipts) requested in the guide to support any claim or deduction. Keep all other supporting documents. Step 3 - Net income
Enter your total income from line 150
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) RRSP/pooled registered pension plan (PRPP) deduction
(see Schedule 7 and attach receipts)
PRPP employer contributions
(amount from your PRPP contribution receipts)
Child care expenses (attach Form T778)
Disability supports deduction
Moving expenses
Carrying charges and interest expenses (attach Schedule 4) Exploration and development expenses (attach Form T1229) Other employment expenses
Clergy residence deduction
Other deductions Specify:
Add lines 207, 208, 210 to 224, 229, 231, and 232. Line 150 minus line 233 (if negative, enter "0"). This is your net income before adjustments. Step 4 - Taxable income
Canadian Forces personnel and police deduction (box 43 of all T4 slips) Employee home relocation loan deduction (box 37 of all T4 slips) Security options deductions
Limited partnership losses of other years
Non-capital losses of other years
Net capital losses of other years
Capital gains deduction
Northern residents deductions (attach Form T2222)
Additional deductions Specify:
Add lines 244 to 256.
Step 5 - Federal tax and provincial or territorial tax Use Schedule 1 to calculate your federal tax and Form 428 to calculate your provincial or territorial tax. Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 420 210 49
CPP contributions payable on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies) 421 430
422
Provincial or territorial tax (attach Form 428, even if the result is "0") 428 Add lines 420, 421, 430, 422 and 428. This is your total payable. 435-***-**-*** 384 95
440
448
450
452
453
454
456
Employee and partner GST/HST rebate (attach Form GST370) 457 Children's fitness tax credit Eligible fees 458 X 15 00 % = 459-***-**-**
Eligible educator school
supply tax credit Supplies expenses X % = 469
476
Provincial or territorial credits (attach Form 479 if it applies) 479 Add lines 437 to 479. These are your total credits. 482-***-**-*** 95 Line 435 minus line 482 This is your refund or balance owing. (174 46-484-***-**-***
460 461 462
Direct deposit - Enrol or update (see line 484 in the guide) You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. To enrol for direct deposit, to update your banking information, or to request that all of your CRA payments you may be receiving or owed be deposited into the same account as your T1 refund, complete lines 460, 461, and 462 below. By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any amounts payable to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous direct deposit authorizations.
Branch Institution
number number Account number
(5 digits) (3 digits) (maximum 12 digits)
780-***-**** 2017-04-08
I certify that the information given on this return and in any documents attached is correct and complete and fully discloses all my income. Sign here
It is a serious offence to make a false return.
Telephone Date
490 X
TREHAN & COMPANY
O0253
If a fee was charged for preparing this
return, complete the following:
Name of preparer:
Telephone:
EFILE number (if applicable): 489
Do not use
this area
487 488
486
Prepared without audit based on information provided by the taxpayer. Protected B when completed 5
Step 6 - Refund or Balance owing
Net federal tax: enter the amount from line 64 of Schedule 1 (attach Schedule 1, even if the result is "0") Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) Social benefits repayment (amount from line 235)
Total income tax deducted
Refundable Québec abatement
CPP overpayment (enter your excess contributions)
Employment Insurance overpayment (enter your excess contributions) Refundable medical expense supplement (use the federal worksheet) Working Income Tax Benefit (WITB) (attach Schedule 6) Refund of investment tax credit (attach Form T2038(IND)) Part XII.2 trust tax credit (box 38 of all T3 slips) Tax paid by instalments
If the result is negative, you have a refund. If the result is positive, you have a balance owing. Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less. Refund Balance owing
For more information on how to make your payment, see line 485 in the guide or go to cra.gc.ca/payments. Your payment is due no later than April 30, 2017. Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information and request correction if there are errors or omissions. Refer to Info Source cra.gc.ca/gncy/tp/nfsrc/nfsrc-eng.html, personal information bank CRA PPU 005. RC-16-148
Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 T1-2016 Federal Tax Schedule 1
300 11,474 00
Age amount (if you were born in 1951 or earlier) (use federal worksheet) (maximum $7,125) 301 303
305
352 2,121
Family caregiver amount for infirm children under 18 years of age Number of children born for whom you are claiming
the family caregiver amount x $ = 367
Amount for infirm dependants age 18 or older (attach Schedule 5) 306 CPP or QPP contributions:
through employment from box 16 and box 17 on all T4 slips
(attach Schedule 8 or Form RC381, whichever applies) 308-***-**-***
312 269 68
Employment Insurance premiums:
through employment from box 18 and box 55 of all T4 slips (maximum $955.04) 9 317
Volunteer firefighters' amount 362
Search and rescue volunteers' amount 395
Canada employment amount
(If you reported employment income on line 101 or line 104, see line 363 in the guide.) (maximum $1,161) 363 1,161 00 364
370
398
369
313
314
315
Disability amount (for self) (claim $8,001, or if you were under age 18, use the federal worksheet) 316 318
319 72 93
323
324
326
330
464 65
Allowable amount of medical expenses for other dependants
(do the calculation at line 331 in the guide) 331
332
335 13,510 67
15
338 2,026 60
349
Add lines 34 and 35.
Enter this amount on line 48. Total federal non-refundable tax credits 350 2,026 60 Page 1 of 2
Protected B when completed
This is Step 5 in completing your return. Complete this schedule, and attach a copy to your return. For more information, see the related line in the guide. Step 1 - Federal non-refundable tax credits
Basic personal amount claim $11,474 1
2
Spouse or common-law partner amount (attach Schedule 5) 3 Amount for an eligible dependant (attach schedule 5) 4 5
6
7
on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) 8 on self-employment and other eligible earnings (attach Schedule 13) 10 11
12
13
Public transit amount 14
Children's arts amount 15
Home accessibility expenses (attach Schedule 12) 16 Home buyers' amount 17
Adoption expenses 18
Pension income amount (use the federal worksheet) (maximum $2,000) 19 Caregiver amount (attach Schedule 5) 20
21
Disability amount transferred from a dependant (use the federal worksheet) 22 Interest paid on your student loans 23
Your tuition, education, and textbook amounts (attach Schedule 11) 24 Tuition, education, and textbook amounts transferred from a child 25 Amounts transferred from your spouse or common-law partner (attach Schedule 2) 26 Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later 27
Enter $2,237 or 3% of line 236 of your return, whichever is less. 28 Line 27 minus line 28 (if negative, enter "0") 29
30
Add lines 29 and 30. 31
Add lines 1 to 26, and line 31. 32
Federal non-refundable tax credit rate % 33
Multiply line 32 by line 33. 34
Donations and gifts (attach Schedule 9) 35
36
Client: URBANO, CATHERINE SIN: 677 408 049 Printed: 2017-04-08 11:05 14,913 96
Complete