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For example, if you have 350 taps producing, you enter 3.5 (350 ÷ 100 = 3.5). ... You receive ⅔ of the crop and pay ⅔ of the allowable expenses. Your landlord receives the remaining ⅓ of the crop and pays ⅓ of the allowable expenses. ... Example If you had 9,500 pre-harvested trees at the end of your fiscal period, enter 9.5 acres (9,500 ÷ 1,000 = 9.5). ...

Example – Expense journal – Month of July Example Example of expense journal for the month of July Date Particulars Cheque No. Bank GST (5%) Purchases Legal & Acct. Adv. Permit Repairs Capital items July 1 XYZ Radio 407 367.50 17.50 0 0 350.00 0 0 0 July 1 Smith Hardware 408 26.95 1.28 0 0 0 0 25.67 0 July 2 City of Ottawa 409 157.50 7.50 0 0 0 150.00 0 0 July 3 Andy's Accounting 410 262.50 12.50 0 250.00 0 0 0 0 July 5 Wholesale Supply Inc. 411 1,836.60 87.46 1,749.14 0 0 0 0 0 July 5 Ed's Used Cars 412 1,575.00 75.00 0 0 0 0 0 1,500.00 Forms and publications Guide RC4022, General Information for GST/HST Registrants Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income Page details Date modified: 2023-06-21 ...

See " Home Buyers' Plan (HBP) repayments " on page 23. ... See " How do you change your return? " on page 9 for details. ... If you have a tax shelter, see " Tax shelters " on page 12. ...

Line 25500 – Prescribed Zones – Saskatchewan Place names followed by numbers are Indian reserves. ... Saskatchewan Table of the prescribed northern or intermediate zones for Saskatchewan Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) Île-à-la-Crosse Île-à-la-Crosse 192E Island Falls Jan Lake Jans Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. ...

Line 25500 – Prescribed Zones – Quebec Place names followed by numbers are Indian reserves. ... Quebec Table of the prescribed northern or intermediate zones for Quebec Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha! ...

Line 25500 – Prescribed Zones – Alberta Place names followed by numbers are Indian reserves. ... Alberta Table of the prescribed northern or intermediate zones for Alberta Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park. Adams Landing Amber River 211 Angus Tower * Assumption Beaver Ranch 163 Berdinskies Big Slough Bistcho Lake 213 Boyer Boyer 164 Boyer Settlement Buffalo Head Prairie Bushe River 207 Carcajou Carlson Landing Chateh Cherry Mountain * Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G Davidson Lake * Embarras (Athabasca River) Embarras Portage Fifth Meridian Fitzgerald (Slave River) Footner Lake Forestry West Zama (airfield) Fort Chipewyan Fort Smith Settlement Fort Vermilion Fox Lake Fox Lake 162 Garden Creek Garden River (Pakwanutik River) Habay Hay Camp Hay Lake 209 High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish Point 214 Jackfish River John D'Or Prairie John D'Or Prairie 215 Keg River Kemp River Kenny Woods La Crête Lambert Creek Tower Little Fishery Little Red River Lutose Margaret Lake Meander River Meander River Station Metis North Vermilion Settlement Old Fort Paddle Prairie Paddle Prairie Metis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Tall Cree 173 Tall Cree 173A Upper Hay River 212 Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake Zama Lake 210 Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Assineau River 150F Atikameg Avenir Bad Heart Ballater Bay Tree Bear Canyon Beaverlodge Behan Belloy Berwyn Bezanson Bison Lake Bitumount Blueberry Mountain Bluesky Bonanza Braeburn Brainard Breynat Bridgeview Brownvale Buffalo Lake Cadotte Lake Calais Calling Lake Calling River Canyon Creek Chard Cheecham Cherry Point Chinook Valley Chipewyan Lake Clairmont Clarkson Valley Clear Hills Clear Hills 152C Clear Prairie Cleardale Clearwater 175 Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Drift Pile River 150 Driftpile Duncan's 151A Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McKay 174 Fort McMurray Freeman 150B Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Halcro 150C Harmon Valley Hawk Hills Hayfield Hazelmere Heart River Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Horse Lakes 152B Hotchkiss House River Indian Cemetery 178 Huallen Hythe Imperial Mills Janvier 194 Jean Baptiste Gambler 183 Jean Côté Joussard Judah Kathleen Kenzie Kinosis Kinuso Kleskun Hill Ksituan La Glace Lac Magloire Lake Saskatoon Last Lake Leddy Leicester Leighmore Leismer Lenarthur Lesser Slave Lake Settlement Little Buffalo Loon Lake Loon River Lothrop Lubicon Lake Lymburn Lynton Manir Manning Manning Station Margie Mariana Lake Marie-Reine Marie-Reine Station Marina Marten River McLennan Mildred Lake Mitsue Moose Portage Mount Valley Nampa Namur Lake 174B Namur River 174A New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Pakashan 150D Peace Grove Peace River Peerless Lake Pelican Portage Peoria Philomena Pingle Pipestone Creek Pitlochrie Poplar Hill Poplar Ridge Prairie Echo Prestville Quigley Ranch Red Earth Creek Red Star Reno Rio Grande Roma Roma Junction Roxana Royce Rycroft St. ...

T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return On this page... ... For details, see Line 628 – Additional deductions – credit unions. The reduction also does not apply to income earned from a personal service business or to a corporation that was, throughout the year, an investment corporation, a mortgage investment corporation, or a mutual fund corporation. ...

Code 88 – Indian (exempt income) – self­-employment Enter the amount of tax-exempt self-employment income paid to an Indian who is a fisher, barber or hairdresser, or taxi driver or driver of other passenger-carrying vehicles. ...

Tear sheet – Doing your taxes – English Download tear sheet (PDF) PDF, 132 KB, 1 page Organization: Canada Revenue Agency Type: Tear sheet Last update: 2024-12-30 Get ready to do your taxes! ...

Fair market value (FMV) – generally the highest dollar value you can get for your property. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following formula: Proceeds of disposition $ Line 1 Adjusted cost base $ Line 2 Line 1 minus line 2 $ Line 3 Outlays and expenses $ Line 4 Capital gain (loss) = Line 3 minus line 4 $ Line 5 Note You have to calculate the capital gain or loss on each property separately. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Line A Adjusted cost base $ Line B Line A minus line B $ Line C Outlays and expenses $ Line D Capital gain before reduction (Line C minus line D) $ Line E Method 2 reduction $ Line F Capital gain after reduction (Line E minus line F) $ Line G Note Transfer the entries from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains or Losses, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ...