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Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return From: Canada Revenue Agency On this page... Identification Signing up for email notifications when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

ARCHIVED – Partnerships – Deferral of Corporate Tax Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Example: Taxation year end = TYE Fiscal period end = FPE Fig. 1 In this example, the stub period begins on February 1, 2011 (the first day of the partnership's fiscal period) and ends on December 31, 2011 (the last day of the corporation's taxation year). ... Using the formulaic approach, the stub period accrual income in a taxation year of a corporation will be determined as follows: A × B/C Where: A is the corporation's share of income, if any, from the partnership (other than dividends) for the partnership's fiscal periods that end in the taxation year; B is the number of days in the stub period; and C is the number of days in the partnership's fiscal periods that end in the taxation year. 10. ...

Appendix A – Characterizing the supply being made – Image From: Canada Revenue Agency Previous page Page details Date modified: 2009-01-15 ...

SR&ED T661 Claim Form – 2013 Revision – Claim preparer information Date: October 31, 2013 The March 2013 Federal Budget proposed changes to the Scientific Research and Experimental Development (SR&ED) Program. ... Therefore, the 2013 version of the Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, contains new Part 9 – Claim preparer information. ... For more information please refer to the 2013 version of the T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661. ...

ARCHIVED – My Business Account – Responses to Enquiries Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...

Challenges arise at the audit and reassessment stage relating to low levels of cooperation from taxpayers / advisors who draw out the audit process and proceed to litigation. ... Peace officer status for investigators (non armed); international liaison officers embedded in foreign jurisdictions CRA definition of ‘criminal tax evasion’; second track for criminal tax evasion with lower consequences and lower burden of proof Privilege – court decisions, academic views Cryptocurrency exchangers – demo of other tax administrations’ tools to detect Performance measurement challenges – demonstrating value of increased data and BI Incentives to encourage taxpayer cooperation 7. ... Next steps / forward agenda A telephone discussion will be organized for January to review and refine the list of priorities identified during today’s meeting. ...

Example – GST370 Part B – Rebate calculation GST rebate for eligible expenses on which you paid GST Eligible expenses, other than CCA, on which you paid the GST (total of column 3A of Chart 1 on page 4 of this form) $ Blank space for dollar value Line 1 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the GST (from column 3A of Chart 2 on page 5) $ Blank space for dollar value Line 2 Total expenses eligible for the GST rebate (line 1 plus line 2) Line 64850 $ Blank space for dollar value Line 3 Eligible GST- multiply line 3 by 5/105 $ Blank space for dollar value Line 4 HST rebate for eligible expenses on which you paid the HST 3B- 13% HST 3C- 15% HST Eligible expenses, other than CCA, on which you paid the HST (totals of columns 3B, and 3C of Chart 1 on page 4) $4,418.25 3C- 13% HST column Line 5 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the HST (columns 3B, and 3C of Chart 2 on page 5) $6,483.37 3C- 13% HST column Line 6 Total (add lines 5 and 6 in each of columns 3B, and 3C) $10,901.62 3C- 13% HST column Line 7 Total eligible expenses for the HST rebate (add the totals of column 3B, and 3C together from line 7) Line 64857 $10,901.62Blank space for dollar value Line 8 Multiply column 3B line 7 by 13/113 $1,254.17 Line 9 Multiply column 3C line 7 by 15/115 $ Blank space for dollar value Line 10 Total (add lines 9 and 10). For more information on how to fill out this section, see GST/HST rebate for employees and partners or Guide T4044. $1,254.17 Line 11 Total expenses eligible for the HST rebate (from line 4 in Chart 3 on page 5) Line 64860 Blank space for dollar value Line 12 Rebate for property and services brought into a participating province Enter the result from line 9 in Chart 3 on page 5). $ Blank space for dollar value Line 13 Employee and partner GST/HST rebate (add lines 4, 11 and 13). ...