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See " Schedule 7 " below for details about completing Schedule 7. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ... For more details, see " Split income of a child under 18 ". ...

For more information, see " How do you change a return? " for details. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ... For more information, see " Split income of a child under 18 ". ...

See " Schedule 7 " below for details about completing Schedule 7. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ... For more details, see " Split income of a child under 18 ". ...

For more information, see " How do you change a return? " for details. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ... For more information, see " Split income of a child under 18 ". ...

See " Schedule 7 " below for details about completing Schedule 7. ... Claim your exploration and development expenses (including renounced resource expenses) on line 224. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters ". ...

Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ... An analogy might be drawn to Canadian resource property. Canadian resource property acquired by a taxpayer is added to the taxpayer’s resource pools. The CRA has consistently said that the cost amount of Canadian resource property is nil for the purposes of the Act and is not affected by the existence of undeducted resource pools. ...

Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ... An analogy might be drawn to Canadian resource property. Canadian resource property acquired by a taxpayer is added to the taxpayer’s resource pools. The CRA has consistently said that the cost amount of Canadian resource property is nil for the purposes of the Act and is not affected by the existence of undeducted resource pools. ...

Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ... An analogy might be drawn to Canadian resource property. Canadian resource property acquired by a taxpayer is added to the taxpayer’s resource pools. The CRA has consistently said that the cost amount of Canadian resource property is nil for the purposes of the Act and is not affected by the existence of undeducted resource pools. ...

Coloured text () has been used to indicate changes. What is real property? ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote 1 referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

Coloured text () has been used to indicate changes. What is real property? ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote1 Referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...