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There are also three categories of excluded property, notably insured mortgages or hypothecs (see ¶ 2.18). ... The transitional rules described in ¶ 2.28(b) and in ¶2.34 also apply to RESPs and RDSPs. ... Application This updated Chapter, which may be referenced as S3-F10-C2, is effective May 28, 2024. ...

These rules are discussed in Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs and Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... See ¶ 1.83 and ¶ 1.86 for more details. Annuity contracts 1.47 Several types of annuity contracts are qualified investments, although some are eligible only for certain registered plans. ... Specific statutory or regulatory authority for each type of qualified investment Chapter reference Type of qualified investment (QI) Statutory or regulatory authority ¶ 1.12 money, Canadian or foreign-denominated paragraph (a) of the QI definition in section 204 ¶ 1.13 deposit with bank or trust company paragraph (a) of the QI definition in section 204 ¶ 1.14 deposit with credit union Regulation 4900(1)(g) ¶ 1.16 listed security paragraph (d) of the QI definition in section 204 ¶ 1.22 American Depository Receipt Regulation 4900(1)(w) ¶ 1.23 share of public corporation Regulation 4900(1)(b) ¶ 1.23 debt of public corporation Regulation 4900(1)(c.1) ¶ 1.25 unit of mutual fund trust Regulation 4900(1)(d) ¶ 1.26 share of mutual fund corporation Regulation 4900(1)(b) ¶ 1.27 share or unit of registered investment Regulation 4900(1)(a) ¶ 1.29 share of mortgage investment corporation Regulation 4900(1)(c) ¶ 1.30(a) debt of Government of Canada paragraph (b) of the QI definition in section 204 ¶ 1.30(b) debt of province, municipality or Crown corporation paragraph (b) of the QI definition in section 204 ¶ 1.30(c) debt of Canadian-listed corporation, mutual fund trust or limited partnership paragraph (c) of the QI definition in section 204 ¶ 1.30(d) debt of foreign-listed corporation paragraph (c) of the QI definition in section 204 ¶ 1.30(f) bankers' acceptance Regulation 4900(1)(i.2) ¶ 1.30(g) debt of authorized foreign bank paragraph (c) of the QI definition in section 204 ¶ 1.30(h) investment grade debt paragraph (c.1) of the QI definition in section 204 ¶ 1.30(i) mortgage-backed security Regulation 4900(1)(j.2) ¶ 1.33 arm’s-length mortgage Regulation 4900(1)(j) ¶ 1.36 non-arm’s-length mortgage Regulation 4900(1)(j.1) ¶ 1.38 unlisted warrants and options Regulation 4900(1)(e) ¶ 1.48 segregated fund annuity contracts paragraph (c.1) of the QI definition in subsection 146(1), paragraph (c) of the QI definition in subsection 146.1(1), paragraph (b.1) of the QI definition in subsection 146.3(1), paragraph (b) of the QI definitions in subsections 146.4(1) and 207.01(1) ¶ 1.49 RRSP annuity paragraph (c) of the QI definition in subsection 146(1) ¶ 1.50 qualified annuity paragraph (c.2) of the QI definition in subsection 146(1), paragraph (b.2) of the QI definition in subsection 146.3(1) and paragraph (c) of the QI definition in subsection 146.4(1) ¶ 1.51 gold and silver coins, bullion and certificates Regulation 4900(1)(t), (u) and (v) ¶ 1.55 small business investments Regulation 4900(6) and (14) Application This updated Chapter, which may be referenced as S3-F10-C1, is effective May 28, 2024. ...

This would result in the following payments: $1,000 to the TFSA (40% × 5% × $50,000); $5,000 to the RRSP (40% × 5% × $250,000); and $4,000 to the taxable account (40% × 5% × $200,000). ... The initial RRSP advantage is $2,500 ($7,500 – (40% × 5% × $250,000)). ... Application This updated Chapter, which may be referenced as S3-F10-C3, is effective May 28, 2024. ...

At the end of Year 2, Paul has outstanding shareholder loans owing to Company G calculated as follows: $25,000 ‑ $14,000 ‑ $2,000 = $9,000. ... At the end of Year 4, Paul’s outstanding car loan balance is calculated as $45,000 ‑ $1,500 November rent ‑ $1,500 December rent = $42,000. ... This amount is calculated as follows: $27,000 in Year 4 loans and debts + $18,000 in Year 5 loans = $45,000. ...

Variable A 2.109 Variable A can be a positive or negative amount and is determined by its own formula: C + D + E + F – G where: C = the positive or negative balance of the corporation’s GRIP at the end of the preceding tax year. ... Application This updated Chapter, which may be referenced as S3-F2-C2, is effective October 7, 2024. When it was first published on February 8, 2024, this Chapter replaced and cancelled Interpretation Bulletin IT-67R3, Taxable Dividends from Corporations Resident in Canada. ...

This measure includes a phase-out period starting in 2024 and will not be available for property that became available for use after 2027. ... The term ZETM profits is defined in subsection 125.2(1) as the amount determined by the formula A × B × C where: A = the corporation’s adjusted business income for the tax year. B = the fraction that is determined by the formula D ÷ E, where: D = the total of the corporation's ZETM cost of capital and ZETM cost of labour for the tax year, and E = the total of the corporation's cost of capital and cost of labour for the tax year. ...

The removal of certain property from eligibility for Classes 43.1 and 43.2, as well as the application of the new conditions to equipment which uses fossil fuels, apply in respect of property that becomes available for use after 2024. ... As reflected in the table below, it will be gradually phased out starting in 2024 and will no longer be in effect for properties that become available for use after 2027. ... Phase-out of enhanced first-year allowance Year Current first-year CCA (half-year rule) for class 43.1 Current first-year CCA (half-year rule) for class 43.2 First-year enhanced CCA Implementation – 2023 15% 25% 100% 2024 15% 25% 75% 2025 15% n/a 75% 2026 15% n/a 55% 2027 15% n/a 55% 2028 onward 15% n/a n/a 2.21.2 For property which is an accelerated investment property, after the year of acquisition, the general CCA calculations are applicable. ...

It has the following amounts for a particular tax year: TI – Taxable income for the year: $100,000 B – Total gross revenue for the year: $500,000 D – Total salaries and wages paid in the year: $250,000 ACo has the following amounts attributable to one particular province for the tax year: A – Gross revenue for the year reasonably attributable to the permanent establishment in the province: $250,000 C – Salaries and wages paid in the year to employees of the permanent establishment in the province: $150,000 ACo’s taxable income allocated to the particular province is computed as follows: TI × [½ × (A/B + C/D)] = $100,000 ×[½ × ($250,000/$500,000 + $150,000/$250,000)] = $55,000 Therefore, ACo’s taxable income allocated to the particular province is $55,000. 2.17 When a corporation with a permanent establishment in a particular province and a permanent establishment outside that province has gross revenue of nil for a tax year, paragraph 402(3)(b) of the Regulations applies to calculate the taxable income attributable to that province. ... Example 3 – Central paymaster rules Corporation A provides services to its subsidiary companies. ... Application This Chapter, which may be referenced as S4-F3-C2, is effective January 30, 2024. ...

Subparagraphs 20(1)(c)(iii) and (iv) are briefly discussed in ¶ 1.66 to 1.68. ... Any deduction must be within the limits described in ¶ 1.48 and 1.49. ... Application This updated Chapter, which may be referenced as S3-F6-C1, is effective August 8, 2024. ...

Reduce by the principal residence exemption based on the formula A × (B ÷ C), where: A is $65,000 B is 1 + 21 (being tax years 1975 to 1995) C is 22 (being tax years 1975 to 1996) = $65,000 × (22 ÷ 22) = $65,000 Gain is therefore NIL. ... Alternative method – calculation of maximum total net gain: Maximum total net gain = pre-1982 gain + post-1981 gain – post-1981 loss Pre-1982 gain: Gain otherwise determined is $10,000 (that is, $30,000 – $20,000) Reduce by the principal residence exemption based on the formula A × (B ÷ C), where: A is $10,000 B is 1 + 3 (being tax years 1979 to 1981) C is 7 (being tax years 1975 to 1981) = $10,000 × (4 ÷ 7) = $5,714 Gain is therefore $4,286 Post-1981 gain: Gain otherwise determined is $35,000 (that is, $65,000 – $30,000) Reduce by the principal residence exemption based on the formula A × (B ÷ C), where: A is $35,000 B is 6 (being tax years 1996 to 2001) C is 20 (being tax years 1982 to 2001) = $35,000 × (6 ÷ 20) = $10,500 Gain is therefore $24,500 Post-1981 loss: Not applicable Maximum total net gain = pre-1982 gain + post-1981 gain – post-1981 loss = $4,286 + $24,500 – Nil = $28,786. ... Application This updated Chapter, which may be referenced as S1-F3-C2, is effective January 30, 2024. ...