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Therefore, you can claim the ITCs on the goods you purchased on any subsequent return for a reporting period that ends no later than December 31, 2024, and is filed by January 31, 2025. ... You calculate the basic tax content of the computer as follows: Basic tax content = (A – B) × C = [($100 – $50) × $1,000] ÷ $2,000 = $25 You can claim an ITC of $25 by including this amount on line 106 of your GST/HST return or by including it in the line 108 calculation if you are filing electronically. ... You calculate the amount of the basic tax content as follows: Basic tax content = (A – B) × C = ($15,000 – $7,500) × 1 (maximum) = $7,500 Note Element B of the calculation is equal to $7,500 ($15,000 × 50% rebate of the GST) because, in this example, you would have been entitled to claim a 50% PSB rebate for the GST you paid when you purchased the property had you not been entitled to claim a full ITC for that tax. ...

More information T4114 – Canada Child Benefits pamphlet Payment information Northwest Territories cost of living offset The Northwest Territories cost of living offset (NTCOLO) is a tax-free amount paid to individuals and families to help offset the cost of the Northwest Territories carbon tax. ... For July 2024 to June 2025, annual payment amounts are as follows: Zone A $441 per adult $505 per child Colville Lake Dettah Enterprise Fort Good Hope Fort Resolution Fort Smith Hay River Kakisa Kátł’odeeche Ndilo Wrigley Yellowknife Zone B $451 per adult $515 per child Aklavik Behchoko Deline Fort Liard Fort McPherson Fort Providence Fort Simpson Gametì Inuvik Jean Marie River Lutselk’e Nahanni Butte Sambaak’e Tsiigehtchic Tuktoyaktuk Wekweèti Whatì Zone C $470 per adult $534 per child Norman Wells Paulatuk Sachs Harbour Tulita Ulukhaktok The amounts are not subject to a benefit reduction based on income. ...

Choose the year of your vehicle: 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 How the fuel consumption ratings are calculated The fuel consumption ratings are calculated based on 2-cycle testing. ... Legend Model AWD All-wheel drive (automobile designed to operate with all wheels powered) 4WD/4X4 Four-wheel drive (automobile designed to operate with either two wheels or four wheels powered) FFV Flexible-fuel vehicle (automobile designed to operate on gasoline and ethanol blends of up to 85% ethanol) SWB Short wheelbase LWB Long wheelbase EWB Extended wheelbase # High output engine Engine size Total displacement of all cylinders (in litres) year table of vehicles year table of vehicles Null Make Model Engine size (in litres) Number of cylinders Transmission Fuel type Weighted fuel consumption (L/100 km) Rate of excise tax L/100 km Based on City: 55% of L/100 km Highway: 45% of L/100 km Page details Date modified: 2025-01-17 ...

Calculate payroll deductions and contributions Get ready to make deductions Determine if a benefit is taxable What is a taxable benefit Motor vehicle provided by the employer Other taxable benefits Aircraft- Operating expense benefits Automobile provided by the employer Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Board and lodging expenses Cell phone and internet services Child care expenses Counselling services and tax preparation Disability-related employment benefits Educational assistance Employee benefit plans Employee profit sharing plans (ESPS) Event tickets Gifts, awards, and long-service awards Insurance plans Loans and employee debt Loyalty or other points programs Meal expenses Medical expenses Merchandise discounts and commissions from personal purchases Moving and relocation expenses Municipal officer's expense allowance Parking Professional membership dues Recreational facilities and club dues Savings and pension plans Security options Social events and hospitality functions Tool reimbursements, allowances and rental payments Transportation and airline passes Travel expenses Travel, board and lodging expenses- Provided to an employee in prescribed zones Uniforms and protective clothing Zero-emission vehicle- Charging stations and service plans Determine the tax treatment of payments other than regular employment income How to calculate Make corrections Motor vehicle provided by the employer You may be looking for: Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Automobile provided by the employer Content has been updated for clarity, completeness and plain language. ... What is included in the term employee This information may apply to the following, even though it is specific to an employee: a person who does not deal at arm’s length with the employee an individual who holds an office or a person who does not deal at arm’s length with that individual a partner or a person related to the partner a shareholder or a person related to the shareholder What are the reasonable prescribed allowance per-kilometre rates Prescribed per-kilometre rates Year First 5,000 kilometres (province) Additional kilometres (province) First 5,000 kilometres (territory) Additional kilometres (territory) 2025 $0.72 $0.66 $0.76 $0.70 2024 $0.70 $0.64 $0.74 $0.68 2023 $0.68 $0.62 $0.72 $0.66 2022 $0.61 $0.55 $0.65 $0.59 Prior year rates The prior year rates Year First 5,000 kilometres (province) Additional kilometres (province) First 5,000 kilometres (territory) Additional kilometres (territory) 2021 $0.59 $0.53 $0.63 $0.57 2020 $0.59 $0.53 $0.63 $0.57 2019 $0.58 $0.52 $0.62 $0.56 2018 $0.55 $0.49 $0.59 $0.53 2017 $0.54 $0.48 $0.58 $0.52 2016 $0.54 $0.48 $0.58 $0.52 2015 $0.55 $0.49 $0.59 $0.53 What are the prescribed per-kilometre rates for the fixed rate calculation Prescribed rates calculation per kilometre Year Employee does not sell or leases automobiles Employee’s source of employment is selling or leasing automobiles 2025 $0.34 $0.31 2024 $0.33 $0.30 2023 $0.33 $0.30 2022 $0.29 $0.29 2021 $0.27 $0.24 2020 $0.28 $0.25 2019 $0.28 $0.25 2018 $0.26 $0.23 2017 $0.25 $0.22 2016 $0.26 $0.23 2015 $0.27 $0.24 On this page Steps References Steps Determine if the vehicle is a motor vehicle The Income Tax Act defines motor vehicles and automobiles differently for tax purposes. ... Prescribed rates (section 7305.1 of the ITR) per kilometre Prescribed rates (section 7305.1 of the Income Tax Regulations) per kilometre Year Employee does not sell or leases automobiles Employee’s source of employment is selling or leasing automobiles 2025 $0.34 $0.31 2024 $0.33 $0.30 2023 $0.33 $0.30 2022 $0.29 $0.29 2021 $0.27 $0.24 2020 $0.28 $0.25 2019 $0.28 $0.25 2018 $0.26 $0.23 2017 $0.25 $0.22 2016 $0.26 $0.23 2015 $0.27 $0.24 If your employee does not meet all conditions of the motor vehicle home at night policy, do not use the fixed rate calculation. ...

Returns and Payments From: Canada Revenue Agency Excise Duty Memorandum EDM10-1-1 March 2024 This version replaces the one dated July 2013. ... The following publications and web pages provide detailed instructions on completing excise duty returns: Excise Duty Memorandum EDM10-1-2, Completing an Excise Duty Return – Duty Free Shop Excise Duty Memorandum EDM10-1-3, Completing an Excise Duty Return – Excise Warehouse Licensee Excise Duty Memorandum EDM10-1-4, Completing an Excise Duty Return – Licensed User Excise Duty Memorandum EDM10-1-5, Completing an Excise Duty Return – Special Excise Warehouse Licensee Excise Duty Memorandum EDM10-1-6, Completing an Excise Duty Return – Wine Licensee Excise Duty Memorandum EDM10-1-7, Completing an Excise Duty Return – Spirits Licensee Excise Duty Memorandum EDM10-1-8, Completing an Excise Duty Return – Tobacco Licensee Excise Duty Memorandum EDM10-1-9, Completing an Excise Duty Return – Tobacco Dealer Cannabis duty – Completing a cannabis duty return Completing a vaping duty and information return – Vaping product licensee Deductions for refunds 32. ... Effective January 1, 2024, payments of $10,000 or more must be made by way of electronic payment at or through a financial institution. ...

Mandatory electronic filing for tax preparers As of January 1, 2024, tax preparers who accept payment to prepare more than 5 tax returns in a calendar year are required to electronically file those tax returns. ... A2.The exceptions to the legislation, for which you cannot electronically file a return, include: T1 return- exclusions; T2 return- restrictions; T3 returns – exclusions; If you are a tax preparer that has applied to use EFILE but was not accepted; and If you are a tax preparer that has had their EFILE privileges suspended or revoked. ... To find out more about software certification, visit one of the following links: For T1 returns: EFILE – Certified software For T2 Corporation returns: Corporation Internet Filing For T3 returns: T3 EFILE- Certified software If you are preparing returns that do not have to be electronically filed (for example: you do not accept payment for the preparation of those returns), you can continue to use your in-house software. ...

If the expenses you incurred to fulfill the conditions of receiving the art production grant are eligible, you can subtract them from the total amount you received in 2024 (box 105 of your T4A slips). You can calculate your income to report on line 13010 as follows: Income to report- Example 1 Total income from the prize and art production grant ($3,000 + $5,000) $8,000 Minus the eligible expenses you incurred to fulfil the grant conditions (no deduction is available for the prize) $2,000 Minus the basic scholarship exemption ($500) $500 Income to report on line 13010 $5,500 Example 2 I received two T4A slips totalling $8,000 for two separate art production grants: one for $3,000 and another one for $5,000. ... You can calculate your income to report on line 13010 as follows: Income to report- Example 2 Total income from both art production grants ($3,000 + $5,000) $8,000 Minus the eligible expenses to fulfil the conditions for the first grant (maximum $3,000) $3,000 Minus the eligible expenses to fulfil the conditions for the second grant $100 Minus the basic scholarship exemption ($500) $500 Income to report on line 13010 $4,400 Forms and publications Federal income tax and benefit information Guide P105, Students and Income Tax Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Income Tax Folio S4-F14-C1, Artists and Writers Related topics Students Completing Schedule 11 Page details Date modified: 2024-11-28 ...

The qualifying labour expenditure and the Canadian journalism labour tax credit for ABC Ltd., are calculated as follows: Qualifying labour expenditure- Mohammed Claire Zhang Sara Total qualifying labour expenditure of ABC Ltd. = $190,000 Amount received from the Aid to Publishers = $0 Amount of the refundable labour tax credit (25% x $190,000) −$0 = $47,500* * This amount will be included in income. ... R is ⅓, the specified proportion of a qualifying member of the partnership. ... Individuals who are subscribers, and have entered into an agreement with a QCJO for a qualifying digital news subscription, can claim the digital news subscription tax credit on Line 31350 of their T1 Income Tax and Benefit Return for the years 2020 to 2024. ...

Also, you cannot use Change my return to apply for the: Canada child benefit disability tax credit goods and services tax / harmonized sales tax credit For more information about benefits you can apply for, go to Tax credits and benefits for individuals. ... ReFILE If you used certified NETFILE software or EFILE software to file an income tax and benefit return, you can use ReFILE to send a change request for the 2024, 2023, 2022 or 2021 tax years. ... What's new in ReFILE for EFILE service providers EFILE service providers can now use ReFILE to request changes for: factual resident returns, starting with the 2024 tax year; and returning residents to Canada and immigrant returns starting, starting with the 2023 tax year. ...