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T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The Ontario resource tax credit is used to offset Ontario corporate income tax otherwise payable. ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ...

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The Ontario resource tax credit is used to offset Ontario corporate income tax otherwise payable. ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ...

Topics – Partnerships Guides T4068, Guide for the Partnership Information Return (T5013 Forms) T5013-INST, Statement of Partnership Income – Instructions for recipient Forms T5013, Statement of Partnership Income T5013-1, Part IX.1 Income Tax Calculation – SIFT Partnership T5013-FIN, Partnership Financial Return T5013SCH1, Partnership's Net Income (Loss) for Income Tax Purposes – Schedule 1 T5013SCH2, Charitable Donations, Gifts, and Political Contributions – Schedule 2 T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5 T5013SCH6, Summary of Dispositions of Capital Property – Schedule 6 T5013SCH8, Capital Cost Allowance (CCA) – Schedule 8 T5013SCH9, List of Partnerships – Schedule 9 T5013SCH12, Resource-Related Deductions – Schedule 12 T5013SCH50, Partner's Ownership and Account Activity – Schedule 50 T5013SCH52, Summary Information for Partnerships that Allocated Renounced Resource Expenses to their Members – Schedule 52 T5013SCH58, Canadian Journalism Labour Tax Credit T5013SCH63, Return of Fuel Charge Proceeds to Farmers Tax Credit T5013SCH65, Air Quality Improvement Tax Credit – Schedule 65 T5013 SCH 74, Clean Hydrogen Investment Tax Credit T5013 SCH 75, Clean Technology Investment Tax Credit T5013 SCH 76, Clean Technology Manufacturing Investment Tax Credit T5013 SCH 78, Carbon Capture, Utilization, and Storage Investment Tax Credit T5013 SCH 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues T5013SCH100, Balance Sheet Information – Schedule 100 T5013SCH125, Income Statement Information – Schedule 125 T5013SCH141, General Index of Financial Information (GIFI) – Additional Information T5013SCH444, Eligible Yukon Mining UCC and Eligible Yukon UCC Worksheet for Partnerships T5013SUM, Summary of Partnership Income T106, Information Return of Non-Arm's Length Transactions with Non-Residents T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T1135, Foreign Income Verification Statement T1141, Information Return in Respect of Contricutions to Non-Resident Trust, Arrangements or Entities T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trus t Page details Date modified: 2025-07-30 ...

And finally, we will go over some helpful resources. [A smiling adult watches over a child playing with a fidget spinner.] ... Slide 10 – DTC digital application form – Part B – Medical practitioners Melanie: Part A of the DTC application process needs be completed by the applicant. ... Slide 17 – Resources for applicants and medical practitioners Melanie: We’re nearing the end of the presentation. ...

To understand if the move to electronic tax return filing had an impact on CRA resources for processing of tax returns, a cost analysis was undertaken. ... (Figure D.4) Figure D.4 – Number and percentage of tax returns filed by youth and seniors and by filing method for tax year 2014 Age Category # of Returns Filed % of Paper % of Electronic – Total % of Electronic – NETFILE % of Electronic- EFILE Less than 20 1,120,329 21% 79% 23% 56% 65 + 5,774,836 22% 78% 20% 58% National total 27,835,591 16% 84% 28% 56% Source: 2014 Tax Returns Self-Employed The self-employed group was created by using the major source of income as reported on the 2014 tax return. ... (Figure D.6) Figure D.6 – Number and percentage of tax returns filed for newcomers by province and territory and by filing method for tax years 2013 and 2014 Province and Territory # of Returns Filed in 2013 # of Returns filed in 2014 % of Paper in 2013 % of Paper in 2014 % of electronic – Total in 2013 % of Electronic – Total in 2014 % of Electronic – NETFILE for 2013 % of Electronic – NETFILE for 2014 % of Electronic – EFILE for 2013 % of Electronic – EFILE for 2014 AB 40,692 39,079 47% 13% 53% 87% 7% 24% 46% 63% BC 38,319 34,931 54% 20% 46% 80% 8% 23% 38% 57% MB 9,356 8,813 51% 16% 49% 84% 7% 26% 42% 58% NB 1,656 1,480 41% 13% 59% 87% 5% 15% 54% 72% NL 1,155 1,094 41% 15% 59% 85% 7% 27% 52% 58% NT 173 156 65% 8% 35% 92% 9% 20% 26% 72% NS 2,781 2,401 48% 21% 52% 79% 8% 21% 44% 58% NU 22 20 55% 40% 45% 60% 9% 20% 36% 40% ON 92,068 84,108 47% 17% 53% 83% 7% 19% 46% 64% PEI 579 499 47% 16% 53% 84% 9% 22% 44% 62% QC 38,139 35,142 65% 23% 35% 77% 5% 23% 30% 54% SK 8,714 8,021 40% 12% 60% 88% 6% 21% 54% 67% YT 176 167 55% 11% 45% 89% 12% 29% 33% 60% NR 1,604 1,351 93% 99% 7% 1% 1% 0.1% 6% 0.9% Total newcomers 235,434 217,262 51% 18% 49% 82% 7% 21% 42% 61% National total 27,835,591 16% 84% 28% 56% Source: 2013 and 2014 Tax Returns Gender The gender group was identified by the gender field in the T1 master database of the 2014 tax return filing population. ...

For the most recent information on these topics, go to Disability tax credit (DTC) – Canada.ca. ... And finally, we will go over some helpful resources. [A smiling adult watches over a child playing with a fidget spinner.] ... Slide 24 – Resources for applicants and medical practitioners Melanie: We’re nearing the end of the presentation. ...

Canada Emergency Wage Subsidy – Post-payment audits – Status Update – March 2023 On this page Purpose Scope Post-payment CEWS Audits – Key Findings Audit Selection Post-payment Audit Program – Phased Approach Post-payment CEWS audits – Segmentation Post-payment Audit Results Preparer-linked Files Observations related to Auditor General Report 10 – Specific COVID-19 Benefits Overview Key Findings Conclusion Purpose The purpose of this document is to provide an update on the Canada Revenue Agency’s (CRA's) Canada Emergency Wage Subsidy (CEWS) post-payment audit program, including results, findings, and observations with respect to the Office of the Auditor General’s (OAG) Report 10 – Specific COVID-19 Benefits tabled in Parliament on December 6, 2022. ... Post-payment CEWS Audits – Key Findings Results of completed post-payment audits demonstrate high levels of compliance. ... Phase 2 is ongoing, with additional files being selected based on business intelligence, referrals, and enhanced risk-assessment algorithms to ensure the CRA focuses its audit resources on the claimants who demonstrate the highest level of risk for non-compliance. ...

Basic personal amount (line 300) – The amount has increased to $9,600. ... Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... The provincial factor for NB is calculated as follows: ($2,600,000 ÷ $8,000,000) + (500 ÷ 1,500) =.325 +.33 =.655.655 ÷ 2 =.3275.3275 ×.08 (the tax rate in NB is 8%) =.0262 The provincial factor for NL is calculated as follows: ($4,300,000 ÷ $8,000,000) + (800 ÷ 1,500) =.5375 +.5333 = 1.0708 1.0708 ÷ 2 =.5354.5354 ×.08 (the tax rate NL is 8%) =.0428 Specified pension entity The term "specified pension entity" is defined in subsection 172.1(4), and is relevant in cases where, during the fiscal year of a participating employer, the employer consumes or uses its own resources for pension activities of the pension plan, but does not intend to make supplies to the particular pension entity (this is discussed later in this part under section 3, "Consumption or use of employer resource otherwise than for supply"). ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... The provincial factor for NB is calculated as follows: ($2,600,000 ÷ $8,000,000) + (500 ÷ 1,500) =.325 +.33 =.655.655 ÷ 2 =.3275.3275 ×.08 (the tax rate in NB is 8%) =.0262 The provincial factor for NL is calculated as follows: ($4,300,000 ÷ $8,000,000) + (800 ÷ 1,500) =.5375 +.5333 = 1.0708 1.0708 ÷ 2 =.5354.5354 ×.08 (the tax rate NL is 8%) =.0428 Specified pension entity The term "specified pension entity" is defined in subsection 172.1(4), and is relevant in cases where, during the fiscal year of a participating employer, the employer consumes or uses its own resources for pension activities of the pension plan, but does not intend to make supplies to the particular pension entity (this is discussed later in this part under section 3, "Consumption or use of employer resource otherwise than for supply"). ...