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Box 27 – Foreign currency Leave this area blank if you are reporting amounts in Canadian dollars. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Line F – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ...

Readout: Advisory Committee on the Charitable Sector – August 25, 2022 The Advisory Committee on the Charitable Sector (the Committee) met by videoconference on August 25, 2022. ... The Minister recognized the work accomplished thus far, provided positive feedback on the progress of the Committee, and thanked the departing committee members who will be completing their terms on August 31, 2022: Kevin McCort – President & CEO, Vancouver Foundation Arlene MacDonald – former Executive Director, Community Sector Council of Nova Scotia Andrea McManus – Chief Advancement Officer, Banff Centre for Arts & Creativity; and Co-Founder and Senior Counsel of ViTreo Group Peter Dinsdale – President & CEO, YMCA Canada The Minister also thanked the committee’s co-chairs, who will transition into their new roles, Past Co-chair and Transitional Co-chair, on September 1, 2022: Bruce MacDonald – President & CEO, Imagine Canada Hilary Pearson – former President, Philanthropic Foundation Canada The Deputy Commissioner acknowledged the importance of the Committee’s work and its critical role in bringing the voice of the sector to the CRA, particularly given the impact that the COVID-19 pandemic has had on the sector. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

Area A – Calculation of capital cost allowance claim For detailed information about any column in Area A of Form T776, select the number of the column from the drop-down menu below: Column 1 – Class number Column 2 – Undepreciated capital cost (UCC) at the start of the year Column 3 – Cost of additions in the year Column 4 – Cost of additions from column 3 that are DIEPs Column 5 – Proceeds of disposition in the year Column 6 – Proceeds of disposition of DIEP Column 7 – UCC after additions and dispositions Column 8 – UCC of DIEP Column 9 – Immediate expensing amount for DIEPs Column 10 – Cost of remaining additions after immediate expensing Column 11 – Cost of remaining additions from column 10 that are AIIPs or ZEVs Column 12 – Remaining UCC after immediate expensing Column 13 – Proceeds of dispositions available to reduce additions of AIIPs and ZEVs Column 14 – UCC adjustment for current-year additions of AIIPs and ZEVs Column 15 – Adjustment for current-year additions subject to the half-year rule Column 16 – Base amount for CCA Column 17 – CCA rate (%) Column 18 – CCA for the year Column 19 – UCC at the end of the year 1 Class number 2 Undepreciated capital cost (UCC) at the start of the year 3 Cost of additions in the year (see Areas B and C) 4 Cost of additions from column 3 that are DIEPs (property must be available for use in the year) 5 Proceeds of dispositions in the year (see Areas D and E) 6 Proceeds of dispositions of DIEP (enter amount from col. 5 that relates to DIEP from col. 4) 7 Footnote 1 UCC after additions and dispositions (col. 2 plus col. 3 minus col. 5) 8 UCC of DIEP (col. 4 minus col. 6) 9 Immediate expensing amount for DIEPs 10 Cost of remaining additions after immediate expensing (col. 3 minus col. 9) 11 Cost of remaining additions from column 10 that are AIIPs or ZEVs 12 Remaining UCC after immediate expensing (col. 7 minus col. 9) 13 Proceeds of dispositions available to reduce additions of AIIPs and ZEVs (col. 5 minus col. 10 plus col. 11). ... If negative, enter "0" 16 Base amount for CCA (col. 12 plus col. 14 minus col. 15) 17 CCA rate (%) 18 CCA for the year (col. 16 multiplied by col. 17 or a lower amount, plus col. 9) 19 UCC at the end of the year (col. 7 minus col. 18) Total immediate expensing claim for the year: Total of column 9 i Total CCA claim for the year Footnote 2: Total of column 18 ii Footnotes Footnote 1 If you have a negative amount in column 7, add it to income as a recapture under "Recaptured capital cost allowance" on line 9947. ...

Motor vehicle – Leasing costs You can deduct costs you incur to lease a motor vehicle you use to earn income. ... To calculate your eligible leasing costs, fill in "Chart C – Eligible leasing cost for passenger vehicles" of your T2125, T2042 or T2121 form. ... Meadow entered the following for 2023: Monthly lease payment $500 Lease payments for 2023 $3,000 Manufacturer's suggested list price $33,000 Number of days in 2023 she leased the car 184 Prescribed CCA capital cost limit $36,000 Prescribed CCA capital cost limit × Prescribed limit rate: 36,000 × (100 ÷ 85) $42,353 Prescribed deductible leasing costs limit $950 GST and PST on $36,000 $4,680 GST and PST on $42,353 $5,506 GST and PST on $950 $124 Total lease charges incurred in 2023 fiscal period for the vehicle $3,000 1 Total lease payments deducted in fiscal periods before 2023 for the vehicle 0 2 Total number of days the vehicle was leased in 2023 and previous fiscal periods 184 3 Manufacturer's list price $33,000 4 The highest amount: line 4 or $47,859 ($42,353 + $5,506) × 85% $40,680 5 ($1,074 × 184) ÷ 30 $6,587 6 ($40,680 × $3,000) ÷ $40,680 $3,000 7 Meadow's eligible leasing cost is either amount 6 or 7, whichever amount is less. ...

Cross references: Multi-Employer Plan – 8500(1) Suspension or Cessation of Pension – 8503(8) Re-Employed Member – 8503(9) Statutory Plans – Special Rules – 8503(13) Phased Retirement – 8503(16) – (23) 10.3 8503(3)(c) – Early retirement Early retirement eligibility service This paragraph provides that LRBs under a DB provision can be paid without a reduction on account of early retirement if the LRBs commence on or after specified periods set out in this paragraph. ... Cross references: Totally and Permanently Disabled – 8500(1) Multi-Employer Plan – 8500(1) Early Retirement – 8503(3)(c) Undue Deferral of Payment – 8503(4)(d) Evidence of Disability – 8503(4)(e) & (f) Limits Dependent on CPI – 8503(12) Excluded Benefits – 8504(10) Excluded Benefits – 8504(11) Benefits Under Grandfathered Plan – Pre-1992 Disability – 8509(4.1) Condition Not Applicable to Grandfathered Plans – 8509(5)(a) Special Rules – MEP – 8510(5) 10.5 8503(3)(e) – Pre-1991 benefits Paragraph 8503(3)(e) of the Regulations allows the CRA to continue to apply a number of restrictions in IC72-13R8, to pre-1991 benefits, that have not been included in the Regulations or that differ from the restrictions in the Regulations. ... Cross references: Appropriate Pension Adjustments – 8502(l) Increase in Accrued Benefits – Part-Timers – 8503(3)(i) Artificially Reduced Pension Adjustment – 8503(14) Benefit Accrual Rate Greater Than 2 Per Cent – 8509(8) Conditions Applicable to Amendments – 8511(1)(a) 10.9 8503(3)(i) – Increase in accrued benefits Paragraph 8503(3)(i) of the Regulations generally applies only where benefits are provided to part-time workers. ...

Chapter 17- 8510 – Multi-Employer Plan and Specified Multi-Employer Plan On this page... 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Participating employer – 147.1(1) Active member – 8500(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Pension contributions deductible – employer contributions – 147.2(1)(c) Multi-employer plan – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of specified multi-employer plan – 8510(2) Designated laws – 8513 Special rules for designated plans – 8515 Specified individuals – 8515(4) Page details Date modified: 2021-11-17 ...

Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount on line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1 × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...