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Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

This amount was calculated as 1% of the highest excess TFSA amount per month from October to December ($2,100 × 1% × 3 months = $63). ... As of that date, his total contributions in 2024 were $9,200 ($5,000 + $1,500 + $2,700). ... Tax of 1% per month on the excess amount was $28 ($1,900 × 1% × 2 months). ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... Employer K's tax recovery rate would then be: ($3,080 + 0) ÷ $11,540 = 27% Employer K's net tax deduction is therefore calculated as: ($373.69 + $406.57) × 27% = $210.67 This is the amount that Employer K may deduct from its net tax on its regular GST/HST return. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

Excise Duty Rate Changes – July 1, 2006 May 2006 On May 2, 2006, the Minister of Finance tabled a Notice of Ways and Means Motion, which amends the Excise Act and Excise Act, 2001 to introduce new excise duty rates. ... Wine New rates for wine More than 7% of absolute ethyl alcohol by volume $0.62 per litre More than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume $0.295 per litre Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre Beer Made by domestic brewers with production of more than 300,000 hectolitres per year and all imported beer New rates for beer More than 2.5% of absolute ethyl alcohol by volume $31.22 per hectolitre More than 1.2% of absolute ethyl alcohol by volume but not more than 2.5% of absolute ethyl alcohol by volume $15.61 per hectolitre Not more than 1.2% of absolute ethyl alcohol by volume $2.591 per hectolitre Domestic production – small and mid-sized brewers More than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $3.122 2,001 – 5,000 $6.244 5,001 – 15,000 $12.488 15,001 – 50,000 $21.854 50,001 – 75,000 $26.537 75,001 – 300,000 $31.22 More than 1.2% but not more than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at More than 1.2% but not more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $1.561 2,001 – 5,000 $3.122 5,001 – 15,000 $6.244 15,001 – 50,000 $10.927 50,001 – 75,000 $13.269 75,001 – 300,000 $15.61 Not more than 1.2% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at not more than 1.2% Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $0.259 2,001 – 5,000 $0.518 5,001 – 15,000 $1.036 15,001 – 50,000 $1.814 50,001 – 75,000 $2.202 75,001 – 300,000 $2.591 Note: The reduced rates do not apply to licensed brewers whose annual beer production is greater than 300,000 hectolitres. Tobacco products All provinces and territories – regular domestic market New rates for tobacco products in all provinces and territories Excise Duty Additional Duty Cigarettes $0.41025 per five or fraction of five cigarettes N/A Tobacco sticks $0.0605 per stick N/A Manufactured tobacco – other $55.90 per kilogram N/A Raw leaf tobacco $1.572 per kilogram N/A Cigars $16.60 per 1,000 cigars Greater of $0.066 or 66% * * 66% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Dual tax rates – Example 2 Income earned in more than one province or territory When you allocate taxable income to more than one province or territory, you also have to allocate proportionally any income eligible for the federal small business deduction. ... To calculate its Newfoundland and Labrador income tax, Corp Y does the following calculations: Taxable income allocated to Newfoundland and Labrador (from Schedule 5) $60,000 Taxable income allocated to Nunavut (from Schedule 5) + $30,000 Total taxable income earned in Canada = $90,000 Least of lines 400, 405, 410, and 428 in the federal small business deduction calculation (from the T2 return) $78,000 Income eligible for the federal small business deduction attributed to Newfoundland and Labrador: ($60,000 ÷ $90,000) × $78,000 = $52,000 Taxable income earned in Newfoundland and Labrador $60,000 Minus: Income eligible for the federal small business deduction attributed to Newfoundland and Labrador − $52,000 Amount taxed at higher rate = $8,000 Taxes payable at higher rate: $8,000 × 15% $1,200 Taxes payable at lower rate: $52,000 × 2.5% $1,300 Newfoundland and Labrador tax payable = $2,500 To calculate its Nunavut income tax payable, Corp Y would repeat the same steps, using the rates that apply. ...

Chart 3 – Calculating the revised adjusted cost base (ACB) of capital property (other than a flow-through entity) Note The CRA offers a printer-friendly version of this chart that is identical to the one in the printed Capital Gains guide. ... Adjusted cost base (ACB) calculation for capital property FMV of the property at the end of February 22, 1994 from Step 1 of Form T664 or T664 (Seniors) Blank space to input proceeds of disposition Blank space to input amount Line 1 Designated proceeds of disposition: Column 2 of Chart B of Form T664, or column 2 in Step 2 of Form T664 (Seniors) Blank space to input amount Line 2 Amount from line 1 Blank space to input amount × multiply by 1.1 = Equals − Minus Line 3 Line 2 minus line 3 (if negative, enter "0") = Equals − Minus Line 4 Line 1 minus line 4 (if negative, enter "0") = Equals Line 5 If the property is non-qualifying real property, enter the amount from column 4 of Chart B of Form T664, or from column 4 in Step 2 of Form T664 (Seniors). Otherwise, enter "0". − Minus Line 6 Revised ACB on February 23, 1994: Line 5 minus line 6 (if negative, enter "0") = Equals Line 7 Use the amount from line 7 to calculate the capital gain or loss when you sell the capital property. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... Column E – Inventory adjustments (+ or −) For each denomination, enter the necessary inventory adjustments. ... Column F – Closing inventory (A + B − C − D ± E) For each denomination, add the quantities in columns A and B, subtract the quantities in columns C and D, add or subtract the inventory adjustment in column E, and enter the result in column F. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Remittance voucher booklets for accelerated remitters – PD7A-RB On this page What is a PD7A-RB How often is a PD7A-RB sent What to do if you received a PD7A-RB What is a PD7A-RB The PD7A-RB is sent to accelerated remitters who have not received a PD7A(TM). ... Document navigation Next: How to remit (pay) Accelerated remitters – Threshold 1 Accelerated remitters – Threshold 2 Page details Date modified: 2024-04-10 ...