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Line 12905 – Taxable first home savings account (FHSA) income Taxable FHSA income includes any of the following: taxable withdrawals from your FHSAs any amount that must be included in your income if property remained in your account when it ceased to be an FHSA Enter the amount from box 22 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12906 – Taxable FHSA income – other Line 20805 – FHSA deduction Line 23200 – Other deductions Closing your FHSAs Death and FHSAs Page details Date modified: 2025-01-21 ...

Time Sheet Changes to Absence types Effective April 1, 2020, all employees will use the following absence types for paid leave related to the COVID-19 pandemic on their timesheets: 6990 – Leave with pay – Other reasons (unchanged) This code is to be used for hours not worked for other reasons not covered by one of the new codes below. This code applies to both COVID-19 related and non-COVID-19 related situations. 6991 – Leave with pay – COVID-19 Illness This code is to be used for hours not worked when an employee has tested positive for COVID-19 or displays symptoms of COVID-19. 6992 – Leave with pay – COVID-19 Family Care This code is to be used for hours not worked due to school and daycare closures where no alternative arrangements could be made. This code is also for hours not worked by employees that are caring for family members and are unable to work remotely. 6993 – Leave with pay – COVID-19 Technology This code is to be used for hours not worked due to limitations of employee technology, including VPN access or lack of work equipment or tools to perform the duties from home. 6994 – Leave with pay – COVID-19 Work limitation This code is to be used for hours not worked due to the CRA’s limited work schedule as a result of Business Continuity Plans being restricted to critical employees only. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Enter the $20 adjustment on line 104 (or line 105 if you are filing electronically). ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. See example – Both methods to calculate ITCs for reimbursements Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2017 tax year Table 1b: FSA for All Returns, by Total Income – 2017 tax year Table 1c: FSA for All Returns, Males – 2017 tax year Table 1d: FSA for All Returns, Females – 2017 tax year Table 1e: FSA for All Returns, by Source of Income – 2017 tax year Table 2: FSA for All Returns, by Age – 2017 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2017 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2018 – 2019 benefit year (2017 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2018 – 2019 benefit year (2017 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2017 tax year Table 1b: FSA for All Returns, by Total Income – 2017 tax year Table 1c: FSA for All Returns, Males – 2017 tax year Table 1d: FSA for All Returns, Females – 2017 tax year Table 1e: FSA for All Returns, by Source of Income – 2017 tax year Table 2: FSA for All Returns, by Age – 2017 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2017 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2018 – 2019 benefit year (2017 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2018 – 2019 benefit year (2017 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

She calculates the business part of these expenses as follows: (2,500km ÷ 20,000 km) × $3,700 in operating expenses = $462.50. ... The calculation of his home expenses is as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The daycare only operates 5 days a week, so James has to do another calculation. $845.83 × (5 ÷ 7 days) = $604.16 James can deduct $604.16 of his household expenses as business-use-of-home expenses. ... For more information, go to Online mail – Reduce your cost of doing business by saving time – go online. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2015 tax year Table 1b: FSA for All Returns, by Total Income – 2015 tax year Table 1c: FSA for All Returns, Males – 2015 tax year Table 1d: FSA for All Returns, Females – 2015 tax year Table 1e: FSA for All Returns, by Source of Income – 2015 tax year Table 2: FSA for All Returns, by Age – 2015 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2015 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2016 – 2017 benefit year (2015 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2015 tax year Table 1b: FSA for All Returns, by Total Income – 2015 tax year Table 1c: FSA for All Returns, Males – 2015 tax year Table 1d: FSA for All Returns, Females – 2015 tax year Table 1e: FSA for All Returns, by Source of Income – 2015 tax year Table 2: FSA for All Returns, by Age – 2015 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2015 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2016 – 2017 benefit year (2015 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2016 tax year Table 1b: FSA for All Returns, by Total Income – 2016 tax year Table 1c: FSA for All Returns, Males – 2016 tax year Table 1d: FSA for All Returns, Females – 2016 tax year Table 1e: FSA for All Returns, by Source of Income – 2016 tax year Table 2: FSA for All Returns, by Age – 2016 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2016 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2017 – 2018 benefit year (2016 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2016 tax year Table 1b: FSA for All Returns, by Total Income – 2016 tax year Table 1c: FSA for All Returns, Males – 2016 tax year Table 1d: FSA for All Returns, Females – 2016 tax year Table 1e: FSA for All Returns, by Source of Income – 2016 tax year Table 2: FSA for All Returns, by Age – 2016 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2016 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2017 – 2018 benefit year (2016 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2018 tax year Table 1b: FSA for All Returns, by Total Income – 2018 tax year Table 1c: FSA for All Returns, Males – 2018 tax year Table 1d: FSA for All Returns, Females – 2018 tax year Table 1e: FSA for All Returns, by Source of Income – 2018 tax year Table 2: FSA for All Returns, by Age – 2018 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2018 tax year Table 1b: FSA for All Returns, by Total Income – 2018 tax year Table 1c: FSA for All Returns, Males – 2018 tax year Table 1d: FSA for All Returns, Females – 2018 tax year Table 1e: FSA for All Returns, by Source of Income – 2018 tax year Table 2: FSA for All Returns, by Age – 2018 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 12600 of the return This is rental income after expenses. ... RRSP income ─ line 12900 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2020 tax year Table 1b: FSA for All Returns, by Total Income – 2020 tax year Table 1c: FSA for All Returns, Males – 2020 tax year Table 1d: FSA for All Returns, Females – 2020 tax year Table 1e: FSA for All Returns, by Source of Income – 2020 tax year Table 2: FSA for All Returns, by Age – 2020 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2020 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2021 – 2022 benefit year (2020 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2021 – 2022 benefit year (2020 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2020 tax year Table 1b: FSA for All Returns, by Total Income – 2020 tax year Table 1c: FSA for All Returns, Males – 2020 tax year Table 1d: FSA for All Returns, Females – 2020 tax year Table 1e: FSA for All Returns, by Source of Income – 2020 tax year Table 2: FSA for All Returns, by Age – 2020 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2020 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2021 – 2022 benefit year (2020 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2021 – 2022 benefit year (2020 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2019 tax year Table 1b: FSA for All Returns, by Total Income – 2019 tax year Table 1c: FSA for All Returns, Males – 2019 tax year Table 1d: FSA for All Returns, Females – 2019 tax year Table 1e: FSA for All Returns, by Source of Income – 2019 tax year Table 2: FSA for All Returns, by Age – 2019 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2019 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2020 – 2021 benefit year (2019 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2020 – 2021 benefit year (2019 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2019 tax year Table 1b: FSA for All Returns, by Total Income – 2019 tax year Table 1c: FSA for All Returns, Males – 2019 tax year Table 1d: FSA for All Returns, Females – 2019 tax year Table 1e: FSA for All Returns, by Source of Income – 2019 tax year Table 2: FSA for All Returns, by Age – 2019 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2019 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2020 – 2021 benefit year (2019 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2020 – 2021 benefit year (2019 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...