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She does this as follows: GST at 5% of $36,000 = $1,800 PST at 8% of $36,000 = $2,880 Therefore, Vivienne's capital cost is $40,680 ($36,000 + $1,800 + $2,880). ... Vivienne's capital cost is $31,640 ($28,000 + $1,400 + $2,240). She enters this amount in column 3 of Area B. ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 100% = $61,000 UCC $61,000 − $61,000 = $0 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ...

Calculate payroll deductions and contributions Get ready to make deductions About the deduction of CPP contributions CPP contribution rates, maximums and exemptions Second additional CPP contribution (CPP2) rates and maximums New- 2024 About the deduction of EI premiums EI premium rates and maximums About the deduction of income tax Income tax rates and income thresholds About the GST/HST on benefits GST/HST rates on benefits Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing GST/HST rates on benefits The GST/HST rates to use depend on: Location (the last establishment of the registrant at which the employee ordinarily worked, or which the employee generally reported in the tax year; or, where the shareholder resides at the end of the tax year) If the benefit is an automobile operating expense benefit or some other type of benefit If you are a large business on December 31, 2022, for the purpose of the recapture of input tax credits for the provincial part of the HST On this page GST/HST rates on benefits (do not use these rates for automobile operating expenses) GST/HST rates on automobile operating expenses benefits GST/HST rates on reimbursements made by employees or their relatives (do not use these rates for automobile standby charge or operating expenses) References GST/HST rates on benefits (do not use these rates for automobile operating expenses) GST/HST rates on benefits, not including automobile operating expenses Location GST/HST considered to be collected (a percentage of the value of the benefit) On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 4/104 4/104 4/104 Nova Scotia, including the offshore area 13/113 New 13.25/113.25 New 14/114 New Brunswick 14/114 14/114 14/114 Newfoundland and Labrador 14/114 14/114 14/114 Ontario, small business 12/112 12/112 12/112 Ontario, large business Continue to Large businesses located in ON Continue to Large businesses located in ON Continue to Large businesses located in ON Prince Edward Island, small business 14/114 14/114 14/114 Prince Edward Island, large business Continue to Large businesses located in PE Continue to Large businesses located in PE Continue to Large businesses located in PE Large businesses located in Ontario or Prince Edward Island (PEI) If you are considered a large business, the GST/HST calculations may be different. ... Learn more: GST/HST Technical Information Bulletin B-104, Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia If you are, or were, a large business, and the benefits relate to a motor vehicle that was subject to the RITC for the provincial part of the HST paid or payable on that vehicle you are considered to have collected, for 2022, the GST/HST as a percentage of the value of the benefits as follows: 4/104, if the recapture rate was 100% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable on that motor vehicle 6/106, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 6.5/106.5, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 8/108, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 9/109, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 10/110, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 11.5/111.5, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 12/112, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 14/114, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle GST/HST rates on automobile operating expenses benefits GST/HST rates on automobile operating expenses Location GST/HST considered to be collected On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 3% 3% 3% Nova Scotia, including offshore area 10% New 10.25% New 11% New Brunswick 11% 11% 11% Newfoundland and Labrador 11% 11% 11% Ontario, small business 9% 9% 9% Ontario, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Prince Edward Island, small business 11% 11% 11% Prince Edward Island, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits GST/HST rates on reimbursements made by employees or their relatives (do not use these rates for automobile standby charge or operating expenses) GST/HST rates on reimbursements other than standby charge or operating expense of an automobile Location GST/HST considered to be collected (a percentage of the reimbursement) On or after January 1, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 5/105 5/105 Nova Scotia, including offshore area 14/114 New 15/115 New Brunswick 15/115 15/115 Newfoundland and Labrador 15/115 15/115 Ontario 13/113 13/113 Prince Edward Island 15/115 15/115 References Resources GST/HST calculator (and rates) Legislation ETA: 173 Taxable benefit is considered a supply for GST/HST purposes ETA: 173(1)(b) ITC restrictions – property or services exclusively for the personal use, consumption or enjoyment of an individual ETA: 173(1)(c) Supply of property otherwise than by way of sale ETA: 173(1)(d) Exclusions ETA: 173(1)(d)(i) ITC restrictions under section 170 ETA: 173(1)(d)(vi)(A) Calculating the tax for automobile operating cost benefit ETA: 173(1)(d)(vi)(B) Calculating the tax for standby charge benefit ETA: 173(2) Election in effect to forego ITCs ETA: 173(3) Effect of the election Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2025-04-14 ...

Taxology- Trailer Release date: January 31, 2024 Catalogue number: Rv4-197/1-2024E-MP3 ISBN: 978-0-660-69357-6 Introducing Taxology, the new podcast from the Canada Revenue Agency! ... Whether you’re doing taxes for the first time, want to improve your tax knowledge, or are just curious about what the heck the CRA is doing – Taxology is here for your listening pleasure! Duration: 1:21 Transcript of Taxology – Trailer CC: Taxes. The very word strikes fear in a lot of people’s hearts. ...

Information returns requiring an RZ program account number The following information return types require an RZ program account: RRSP/PRPP RRSP contribution receipt return Pooled Registered Pension Plan (PRPP) contribution receipt return Tax payable on non-qualified investments on RRSPs and RRIFs T5 Group Return of Investment Income (T5) T4115 T5007 Guide- Return of Benefits Return of Securities Transactions (T5008) T5013 Partnership Information Return filing requirements How to complete and file a Part XVIII Information Return – International Exchange of Information on Financial Accounts slips and summary How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary Guide for Designated Educational Institutions – Filing the T2202, Tuition and Enrolment Certificate and Summary 2024 T5018 Information for payers of the T5018 TFSA Tax-Free Savings Account annual information return Tax payable on non-qualified investments on TFSAs Partnerships T4068 Guide for the Partnership Information Return (T5013 Forms) T106 Information return of non-arm's length transactions with non-residents (only if filed by a partnership) T1134 Information Return Relating to Controlled and Non-Controlled Foreign Affiliates (2021 and later taxation years) (only if filed by a partnership) Compliance and exchange Completing a Part XX information Return Related topics How to register for a business number or Canada Revenue Agency program accounts When you need a business number or Canada Revenue Agency program accounts Page details Date modified: 2025-04-23 ...

Failure to file information returns over the Internet If you file more than 5 information returns (slips) for a calendar year and you do not file the information returns by Internet file transfer or Web Forms, you are liable to a penalty as follows: Failure to file information returns over the Internet Number of information returns (slips) by type Penalty 6 – 50 $125 51 – 250 $250 251 – 500 $500 501 – 2,500 $1,500 2,501 or more $2,500 Each slip is an information return, and the penalty we assess is based on the number of information returns filed in an incorrect way. ... For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later. ... For example, your request made in 2024 must relate to interest that accrued in 2014 or later. ...

China cabinet: $1,000- $1,000 $ = $0. For the proceeds of disposition and the ACB, you use $1,000, as both were less than that amount. ... Boat: $1,200- ($1,000 + $50) = $150. Because the ACB of the boat is less than $1,000, it is considered to be $1,000. ... Personal computer: $1,500- ($3,200 + $30) = ($1,730). Your capital loss is not deductible. ...

Canada Carbon Rebate (CCR) What has changed Who is eligible How to get your payments How much you can get When to expect your payments What has changed In 2024, the Climate action incentive payment was renamed the Canada Carbon Rebate (CCR) In 2021 to 2023, it was known as the Climate action incentive payment (CAIP) In 2018 to 2020, it was known as the Climate action incentive (CAI), which was a refundable tax credit claimed annually on personal income tax returns How to claim the CAI on your 2018 to 2020 tax return If you are looking for Climate Action Incentive credit information claimed on a tax return for the 2018 to 2020 tax years, refer to: 2020 Income Tax Package 2019 Income Tax Package 2018 Income Tax Package Then look for information related to Schedule 14 – Climate action incentive. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... However, if a registered rail carrier or registered specified rail carrier calculates a positive annual net fuel adjustment for the specified year of April 1, 2024, to March 31, 2025, they must report it using a Form B400, Fuel Charge Return – Registrant, and related schedule for September 2025. ... Persons must still file any outstanding adjustment day returns and pay any amounts owing for adjustment days up to and including April 1, 2024. ...

Please use the following address for all correspondence until further notice: By mail and courier Registered Plans Directorate Canada Revenue Agency 2215 Gladwin Cres Ottawa ON K1B 4K9 In the coming weeks, the Canada Revenue Agency webpages and publications will be updated to reflect this address change. 2023-11-01 The Canada Revenue Agency announces that the 2024 money purchase (MP) limit will be $32,490, the 2024 defined benefit (DB) limit will be $3,610.00, the 2025 registered retirement savings plan (RRSP) limit will be $32,490, the 2024 deferred profit sharing plan (DPSP) limit will be $16,245, the 2024 year’s maximum pensionable earnings (YMPE) will be $68,500 and the 2024 year's additional maximum pensionable earnings (YAMPE) will be $73,200. ... Registered Disability Savings Plans (RDSPs) 2025-04-07 The Canada Revenue Agency has published guidelines for Registered Disability Savings Plan (RDSP) issuers on how to request a waiver to pay more than the maximum payment for reasons of financial hardship. 2023-11-15 The Canada Revenue Agency has updated Information Circular IC99-1R4- Registered Disability Savings Plan, the Sample pro forma – Declaration of Trust, RDSP Bulletin 3R3 and Register an RDSP. ... Tax-free Savings Accounts (TFSAs) 2024-11-29 The CRA announces that the 2025 TFSA dollar limit will be $7,000. 2023-11-29 The CRA announces that the 2024 TFSA dollar limit will be $7,000. ...

Income exempt under the Indian Act – A new section called “Indian Act – Exempt income” has been added to page 2 of the Income Tax and Benefit Return, and a new form has been created, Form T90, Income exempt under the Indian Act. ... Eligible vehicles must be acquired after March 18, 2019, and become available for use before 2024. ... Interest and investments Investment tax credit (line 41200 of the return) – Eligibility for the mineral exploration tax credit for an individual (other than a trust) has been extended to flow-through share agreements entered into before April 2024. ...