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The Charities Representative will act as an impartial, independent resource within the Charities Directorate, with whom charities can register their complaints and concerns about services. ... What’s new New charity representative position created As of May 3, 2004, the Charities Directorate is providing a new resource person, the “Charities Representative.” ... Information sessions – 2004 The CRA is presently conducting information sessions (the “RoadShow”). ...

The Charities Representative will act as an impartial, independent resource within the Charities Directorate, with whom charities can register their complaints and concerns about services. ... What’s new New charity representative position created As of May 3, 2004, the Charities Directorate is providing a new resource person, the “Charities Representative.” ... Information sessions – 2004 The CRA is presently conducting information sessions (the “RoadShow”). ...

For more information, see " Making additional CPP contributions " at line 308. ... Claim your exploration and development expenses (including renounced resource expenses) and your resource allowances on line 224. ... If you paid back employment income, see " Repayment of salary or wages " under line 229. ...

For more information, see " Making additional CPP contributions " at line 308. ... Claim your exploration and development expenses (including renounced resource expenses) and your resource allowances on line 224. ... Previous page | Table of contents | Next page Page details Date modified: 2018-07-27 ...

Part B – Federal tax on taxable income Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 40427 – Minimum tax carryover Line 40500 – Federal foreign tax credit Lines 40900 and 41000 – Federal political contribution tax credit Line 41200 – Investment tax credit Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41500 – Canada workers benefit (CWB) advance payments Minimum tax (line 41700 of your return) Line 41800 – Special taxes RRSP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 54 – Surtax for non-residents of Canada and deemed residents of Canada Part B – Federal tax on taxable income Follow the instructions provided in Part B of your return. ... Multiply the taxable amount you reported on line 12010 of your return by 9.0301 %. ... ⬤▮▲Line 40500 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian return. ...

See " How do you report foreign income and other amounts? ". ... If you disposed of certain other types of Canadian property such as a Canadian life insurance policy, Canadian real property (other than capital property), Canadian resource property, or timber resource property, report the income from the disposition on line 130 or line 135 (whichever applies) of your return. ... ". Non-residents and non-residents electing under section 217- Enter your income from the disposition of Canadian resource property and timber resource property on line 135. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges and interest expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23500 – Social benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... This section does not provide supplementary information for ⬤▮▲ line 20810, ⬤▮▲ line 21300, ⬤ line 21500, ⬤▮▲ line 21900, ⬤▮▲ line 22000, ⬤ line 22300, ⬤▮▲ line 22400 and ⬤▲ line 23100, as the instructions on the return or in other information products provide the information you need. ... This section does not provide supplementary information for ⬤ line 24400, ⬤▲ line 24900, ⬤▮▲ line 25100, ⬤▮▲ line 25200, ⬤ line 25400, and ⬤ line 25500, as the instructions on the return or in other information products provide the information you need. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21500 – Disability supports deduction Line 21700 – Business investment loss Line 21900 – Moving expenses Line 22000 – Support payments made Line 22100 – Carrying charges and interest expenses Policy loan interest Refund interest Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Making additional CPP contributions How to calculate your contributions Request for refund of CPP contributions Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22400 – Exploration and development expenses Line 22900 – Other employment expenses Repayment of salary or wages Legal fees Employees profit-sharing plan (EPSP) Line 23200 – Other deductions Income amounts repaid Employment insurance (EI) benefits Legal fees Other deductible amounts Line 23600 – Net income Step 4 – Taxable income Line 24900 – Security options deductions Line 25000 – Other payments deduction Line 25100 – Limited partnership losses of other years Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Exempt foreign income Vow of perpetual poverty Employees of prescribed international organizations Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Line 23200 – Other deductions Claim the allowable amounts not deducted elsewhere on your return. ... Line 25600 – Additional deductions In the space provided on the return, specify the deduction you are claiming. ...

Step 3 – Net income Calculation of net income (page 4 of your return) Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 20810 – Pooled registered pension plan (PRPP) employer contributions Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21300 – Universal child care benefit (UCCB) repayment Line 21400 – Child care expenses Line 21500 – Disability supports deduction Line 21700 – Business investment loss Line 21900 – Moving expenses Line 22000 – Support payments made Line 22100 – Carrying charges and interest expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22300 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 22400 – Exploration and development expenses Line 22900 – Other employment expenses Line 23100 – Clergy residence deduction Line 23200 – Other deductions Line 23500 – Social benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 24400 – Canadian Forces personnel and police deduction Line 24900 – Security options deductions Line 25000 – Other payments deduction Line 25100 – Limited partnership losses of other years Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25400 – Capital gains deduction Line 25500 – Northern residents deductions Line 25600 – Additional deductions Step 3 – Net income Calculation of net income (page 4 of your return) See the lines that apply to you. ... Supporting documents – Attach your completed Schedule 7 (if applicable) to your return. ... ⬤▮▲Line 25300 – Net capital losses of other years Deemed residents – Within certain limits, you can claim your net capital losses of previous years which you have not already claimed. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 22100 – Carrying charges and interest expenses Policy loan interest Refund interest Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Making additional CPP contributions How to calculate your contributions Request for refund of CPP contributions Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Repayment of salary or wages Legal fees Employees profit-sharing plan (EPSP) Line 23200 – Other deductions Income amounts repaid Employment insurance (EI) benefits Legal fees Other deductible amounts Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Exempt foreign income Vow of perpetual poverty Employees of prescribed international organizations Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Line 23200 – Other deductions Claim the allowable amounts not deducted elsewhere on your return. ... Line 25600 – Additional deductions In the space provided on the return, specify the deduction you are claiming. ...