ARCHIVED - Completing Your Ontario Forms
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
ARCHIVED - Apprenticeship Training Tax Credits calculation chart
Archived content
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.
Archived
This page has been archived on the Web.
Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.
Reproduce the chart to do separate calculations for each individual claimed for each credit.
| Amount of eligible expenditures incured before March 27 2009 | A | × 25% = | B | ||||||||||||||
| Amount of eligible expenditures incurred after March 26, 2009 | C | × 35% = | + | D | |||||||||||||
| Amount A | × 5% = | E | |||||||||||||||
| Amount C | × 10% = | + | F | ||||||||||||||
| Add lines E and F | = | E | G | ||||||||||||||
| Total of salaries and wages paid in the previous tax year |
− $400,000 = | H | |||||||||||||||
| Amount from line H (if negative, enter "0") | ÷ $200,000 = | I | |||||||||||||||
| 1 | minus amount from line I | - | = | (if negative, enter "0") | E | × | J | ||||||||||
| Multiply line G by line J | = | E | + | K | |||||||||||||
| Add lines B, D and K | Credit amount | = | L | ||||||||||||||
Co-operative Education Tax Credits calculation chart
Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.
Reproduce the chart to do separate calculations for each individual claimed for each credit.
| Amount of eligible expenditures incured before March 27 2009 | A | × 10% = | B | ||||||||||||||
| Amount of eligible expenditures incurred after March 26, 2009 | + | C | × 25% = | + | D | ||||||||||||
| Add lines A and C | = | E | |||||||||||||||
| Amount E | × 5% = | E | F | ||||||||||||||
| Total of salaries and wages paid in the previous tax year |
− $400,000 = | G | |||||||||||||||
| Amount from line G (if negative, enter "0") | ÷ $200,000 = | H | |||||||||||||||
| 1 | minus amount from line H | - | = | (if negative, enter "0") | E | × | I | ||||||||||
| Multiply line F by line I | = | E | + | J | |||||||||||||
| Add lines B, D and J | Credit amount | = | K | ||||||||||||||
Return to Apprenticeship training tax credit
Return to Co-operative Education Tax Credit
- Date modified:
- 2010-01-05