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The contact information is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... A list of the offices is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of vaping excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Include the $20 adjustment in your line 105 calculation if you are filing electronically or on line 104 if you are filing a paper GST/HST return. ... 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. 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 for both methods 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. ...

Code 78 – Fishers – Gross income See Code 78 – Fishers- Gross income. Code 79 – Fishers – Net partnership amount See Code 79 – Fishers – Net partnership amount. Code 80 – Fishers – Shareperson amount See Code 80 – Fishers – Shareperson amount. ...

SR&ED Program archives – Publications This Scientific Research and Experimental Development (SR&ED) Program publications archives page is organized by date. [2017-10-03] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2017 [2017-08-11] SR&ED Self-Assessment and Learning Tool – August 2017 Update [2017-01-19] Federal SR&ED legislative proposals status as at December 31, 2016 [2017-01-19] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2016 [2016-12-09] Federal SR&ED legislative proposals status as at September 30, 2016 [2016-10-26] T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2016-10-26] T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2016-10-26] T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for scientific Research and Experimental Development (SR&ED) [2016-08-02] Pre-Claim Review Launch [2016-07-19] SR&ED Program policies – July 2016 update [2016-07-19] SR&ED while Developing an Asset Policy [2016-07-19] SR&ED During Production Runs Policy [2016-07-13] Federal SR&ED legislative proposals status as at June 30, 2016 [2016-07-13] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2016 [2016-06-29] The Pre-Claim Consultation Launch [2016-05-30] RC532 – Request for Administrative Review (PDF, 128 KB) [2016-05-30] Guidelines for resolving claimants’ SR&ED concerns [2016-04-12] Federal SR&ED legislative proposals status as at March 31, 2016 [2016-02-09] Federal SR&ED legislative proposals status as at December 31, 2015 [2016-02-09] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2015 [2015-11-19] The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives [2015-11-10] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2015-11-10] T1263 Third-party payments for scientific research and experimental development (SR&ED) [2015-11-10] T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 [2015-11-10] T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2015-07-23] Federal SR&ED legislative proposals status as at June 30, 2015 [2015-07-22] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2015 [2015-06-25] Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers [2015-04-29] The SR&ED Technical Review: A Guide for Claimants [2015-04-24] A brief history of the definition of SR&ED [2015-04-24] A brief history of the guidance on the eligibility of work [2015-04-24] Eligibility of Work for SR&ED Investment Tax Credits Policy [2015-04-24] SR&ED Glossary [2015-04-21] The updated CRM for Research and Technology Advisors is now available [2015-02-26] Federal SR&ED legislative proposals status as at December 31, 2014 [2015-01-29] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2015-01-14] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2014 [2015-01-13] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2014-12-18] SR&ED financial policy documents – December 2014 update [2014-12-18] Assistance and Contract Payments Policy [2014-12-18] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2014-12-18] Materials for SR&ED Policy [2014-12-18] Pool of Deductible SR&ED Expenditures Policy [2014-12-18] Prescribed Proxy Amount Policy [2014-12-18] Recapture of SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Capital Expenditures Policy [2014-12-18] SR&ED Claims for Partnerships Policy [2014-12-18] SR&ED Filing Requirements Policy [2014-12-18] SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Lease Expenditures Policy [2014-12-18] SR&ED Overhead and Other Expenditures Policy [2014-12-18] SR&ED Salary or Wages Policy [2014-12-18] SR&ED Shared-Use-Equipment Policy [2014-12-18] Third-Party Payments Policy [2014-12-18] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2014-12-18] Traditional and Proxy Methods Policy [2014-08-06] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2014 [2014-07-10] Federal SR&ED legislative proposals status as at June 30, 2014 [2014-06-25] The complete CRM for Research and Technology Advisors is now available [2014-05-30] SR&ED T661 Claim Form – Revised optional filing measure for Part 9 [2014-05-30] Federal SR&ED legislative proposals status as at March 31, 2014 [2014-03-27] Federal SR&ED legislative proposals status as at December 31, 2013 [2014-03-07] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2013 [2014-01-30] SR&ED T661 Claim Form – Optional filing measure for Part 9 [2013-10-31] SR&ED T661 Claim Form – 2013 Revision – Claim preparer information [2013-10-31] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2013-10-31] T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2013-10-31] T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2013-10-31] T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2013-09-18] Public Consultations – Examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy [2013-08-26] Federal SR&ED legislative proposals status as at June 30, 2013 [2013-08-15] Revised SR&ED filing requirements for partnerships with corporations as members – Update [2013-07-15] Federal SR&ED legislative proposals status as at March 31, 2013 [2013-06-07] SR&ED T661 claim Form – 2013 Revision [2013-04-03] Federal SR&ED legislative proposals status as at December 31, 2012 [2013-03-05] Financial Claim Review Manual for Financial Reviewers [2013-02-06] Summary of provincial and territorial research and development (R&D) tax credits as at December 31, 2012 [2013-01-24] CRA delivers enhanced administration and predictability for SR&ED claimants [2013-01-17] Federal SR&ED legislative proposals status as at September 30, 2012 [2012-12-19] SR&ED Policy Review Project – December 2012 Update [2012-12-19] A brief history of the definition of SR&ED [2012-12-19] A brief history of the guidance on the eligibility of work [2012-12-19] Assistance and Contract Payments Policy [2012-12-19] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2012-12-19] Eligibility of Work for SR&ED Investment Tax Credits Policy [2012-12-19] Materials for SR&ED Policy [2012-12-19] Pool of Deductible SR&ED Expenditures Policy [2012-12-19] Prescribed Proxy Amount Policy [2012-12-19] Recapture of SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Capital Expenditures Policy [2012-12-19] SR&ED Claims for Partnerships Policy [2012-12-19] SR&ED During Production Runs Policy [2012-12-19] SR&ED Filing Requirements Policy [2012-12-19] SR&ED Glossary [2012-12-19] SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Lease Expenditures Policy [2012-12-19] SR&ED Overhead and Other Expenditures Policy [2012-12-19] SR&ED Salary or Wages Policy [2012-12-19] SR&ED Shared-Use-Equipment Policy [2012-12-19] SR&ED while Developing an Asset Policy [2012-12-19] Third-Party Payments Policy [2012-12-19] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2012-12-19] Traditional and Proxy Methods Policy [2012-10-31] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length [2012-10-31] Your contribution to the online SR&ED eligibility self-assessment tool (ESAT) [2012-10-02] Summary of provincial and territorial R&D tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [2012-07-05] SR&ED T661 claim form – 2012 Revision [2012-04-18] Revised SR&ED filing requirements for partnerships with corporations as members [2012-03-31] Federal SR&ED Legislative Proposals Status as at March 31, 2012 [2011-12-31] Summary of Provincial and Territorial R&D Tax Credits [2011-12-31] Federal SR&ED Legislative Proposals Status as at December 31, 2011 [2011-12-22] Public Consultations – Materials for SR&ED Policy (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on the Development of an Asset (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on Running Production Trials (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-09-30] Federal SR&ED Legislative Proposals Status as at September 30, 2011 [2011-09-22] Public Consultations – Pool of Deductible SR&ED Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Recapture of SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-08-19] Federal Legislative Proposals Status as at June 30, 2011 [2011-08-12] Summary of Provincial and Territorial R&D Tax Credits [2011-07-25] Message regarding The SR&ED Technical Review: A Guide for Claimants [2011-07-18] Claim Review Manual (CRM) – severing recommendations revised [2011-06-20] Public Consultations – Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – SR&ED Overhead and Other Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-05-03] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Example of Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2011-03-16] Public Consultations – SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-04] Federal Legislative Proposals Status as at December 31, 2010 [2011-02-17] Summary of Provincial and Territorial R&D Tax Credits [2010-12-29] SR&ED Policy Review Project – Public General Information Sessions [2010-11-30] Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-30] Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-23] Scientific Research and Experimental Development (SR&ED) Policy Review Project [2010-10-04] SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers [2010-06-11] Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors [2010-06-02] Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over. [2010-06-02] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Example of Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2010-06-02] Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2010-04-30] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-04-01] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-02-04] Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects [2010-02-04] Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Revised – Application Policy SR&ED 2004-02R3: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims [2009-10-30] Revised – Revised T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2009-10-30] Revised – Revised T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2009-06-11] Revised – Leaflet RC4467, Support for your R&D in Canada [2009-06-11] CRA accepts claims with 20 largest SR&ED projects for an additional year [2009-06-11] Revised – Application Policy SR&ED 2004-02R2: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-06-04] Questions and Answers – New SR&ED Claim Form and Guide (Addendum) [2009-03-30] Revised – Form T666, British Columbia (BC) Scientific Research and Experimental Development Tax Credit [2009-02-26] Manitoba Research and Development (R&D) Tax Credit: Clarification on Renunciation Deadlines [2009-01-22] SR&ED Guidance Document: Controlled Environment Crop Production (Draft) [2008-12-30] SR&ED Small Business Action Plan – November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers – New SR&ED Form T661 and Guide [2008-11-10] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-02-21] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised – brochure T4052, An Introduction to the Scientific Research and Development Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 406 KB) [2008-01-25] Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2007-02-28] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada Page details Date modified: 2021-08-23 ...

Determine the amount designated under subsection 104(13.1) for Josh as follows: A ÷ B × C $3,000 ÷ $6,000 × $5,000 = $2,500 Therefore, the amount designated for Josh is $2,500. ... Determine the amount designated under subsection 104(13.2) for Josh as follows: A ÷ B × C $1,500 ÷ $3,000 × $1,000 = $500 Therefore, the amount designated for Josh is $500. ... Line 25 is $400 or less Line 25 is more than $400 but not more than $750 Line 25 is more than $750 Enter your total eligible amount of monetary contributions. 1 − 0.00 − 400.00 − 750.00 2 Line 1 minus line 2 (cannot be negative) = = = 3 × 75% × 50% × 33.33% 4 Multiply line 3 by line 4. = = = 5 + 0.00 + 300.00 + 475.00 6 Add lines 5 and 6 Enter this amount on line 26 of your Schedule 11. = = = 7 Line 26 – Investment tax credit A trust can claim an investment tax credit (ITC) on eligible investments and qualified expenditures that are listed on Form T2038(IND), Investment Tax Credit (Individuals). ...

Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Amounts that are not reported or taxed Report foreigning income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – Registered retirement savings plan (RRSP) income Line 12905 – Taxable first home savings account (FHSA) income Line 12906 – Taxable FHSA income – other Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Completing your return To complete your return: Determine if, in 2023, you were a deemed resident of Canada, non-resident of Canada or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act (see Determining your residency status) Follow the symbols that correspond to your situation. ... If you are a non-resident electing under section 217 or section 216.1, see “ Completing your section 217 return ” or “ Completing your section 216.1 return ”. ... New ⬤Line 12906 – Taxable FHSA income – other Enter the amount from boxes 24 and 28 of all T4FHSA slips. ⬤▮▲ Line 13000 – Other income Report any taxable income that has not been or should not be reported anywhere else on the return. ...

If you had more than one qualified employee, you must do the X × Y = Z calculation for each employee. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2017 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2017 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2017 and before 2017 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ Line 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × line 1] ÷ line 5 $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... Therefore, the amount he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

Box 18 – Capital gains dividends – Period 2 – after June 24, 2024 Enter this amount on line 17400 of Schedule 3, Capital Gains (or Losses). ... Box 16 – Foreign tax paid This amount is used to calculate your foreign tax credit. ... Box 34 – Capital gains dividends – Period 1- before June 25, 2024 Enter this amount on line 17399 of Schedule 3, Capital Gains (or Losses). ...

Description – add any missing descriptions Line 4 – Wine > 7% (L) 13. ... Line 5 – Wine > 1.2% but not > 7% (L) 14. Under the heading "Quantity", enter the total litres of wine containing more than 1.2% but not more than 7% of absolute ethyl alcohol by volume. ... Line 6 – Wine £ 1.2% (L) 15. Under the heading "Quantity", enter the total litres of wine containing 1.2 % or less of absolute ethyl alcohol by volume. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Program payment list A See the following lists to determine the correct code to report the program payment on Form T1273 or Form T1274. ... Program payment list A Program payment – included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code AgriInsurance (production/crop insurance) – Edible horticulture crops X X 402 AgriInsurance (production/crop insurance) – Grains, oilseeds, and special crops X X 401 AgriInsurance (production/crop insurance) – Non-edible horticulture crops X X 470 AgriInsurance (production/crop insurance) – Other commodities, including livestock X X 463 AgriRecovery bee assistance payments (allowable portion) X 800 AgriRecovery drought assistance payments (allowable) X 774 AgriRecovery feed assistance payments (allowable portion) X 801 AgriRecovery flood assistance payments (allowable portion) X 802 Canadian Food Inspection Agency (CFIA) payment for allowable commodities X X 663 Canadian Food Inspection Agency (CFIA) payment for other amounts X 665 Canadian Food Inspection Agency (CFIA) payment for supply managed commodities X 664 COVID-19 AgriRecovery – Livestock set aside programs X X 699 COVID-19 – Other assistance payments (allowable income) X 687 COVID-19 – Temporary foreign worker subsidy payments X 686 COVID-19 – Wage subsidy payments for arm's length salaries X 684 Crop cover protection program X 473 Cull breeding swine program (all provinces) X 582 Dairy Direct Payment Program (DDPP) X 683 Livestock feed insurance program X X 412 Livestock price insurance X 667 Other AgriRecovery program (allowable income) Footnote 1 X 627 Polar vortex industry recovery program (allowable portion) X 795 Post tropical storm Dorian response program X 772 Prairie watershed climate program (PWCP) X 798 Private hail insurance X 407 Private insurance proceeds for allowable commodities (production/price/margin insurance) X 661 Private insurance proceeds for the replacement of allowable commodities X X 681 Private insurance proceeds for the replacement of allowable expense items X 406 Resilient agricultural landscapes program (RALP) X 797 Waterfowl/Wildlife damage compensation – Grains, oilseeds, and special crops X X 418 Waterfowl/Wildlife damage compensation – Horticulture X X 419 Waterfowl/Wildlife damage compensation – Other commodities X X 425 Alberta 2021 Canada – Alberta hog recovery initiative X 778 2021 Canada – Alberta livestock feed assistance initiative (allowable) X 776 British Columbia 2021 Canada British Columbia flood recovery program for food security X 788 2021 Canada British Columbia wildfire and drought recovery initiative (allowable portion) X 786 Manitoba Canada Manitoba livestock feed and transportation drought assistance X 779 Canada Manitoba livestock transportation drought assistance X 780 2021 Canada Manitoba herd management drought assistance program X 784 2023 Canada Manitoba bee mortality assistance program X 785 Newfoundland and Labrador Newfoundland and Labrador livestock insurance program X X 771 New Brunswick New Brunswick livestock genetic enhancement initiative X 793 New Brunswick Lime Transportation Assistance Program X 782 Nova Scotia 2016 Canada – Nova Scotia fire blight initiative X 673 2018 Nova Scotia frost loss program X 678 Nova Scotia- Apiculture sustainability growth and health program X 799 Nova Scotia genetic improvement program X 792 Ontario Ontario special beekeepers fund X 552 2021 Canada Ontario dry weather AgriRecovery initiative X 789 Canada Ontario grapevine winter injury initiative (2021-2022) X 791 Canada Ontario overwinter bee colony loss replacement initiative (2021-2022) 790 Prince Edward Island 2018 Canada – PEI fall harvest recovery initiative X 680 2020 PEI Potato Seed Recovery Program X 770 2022 Canada – PEI surplus potato management response plan X 781 Fiona agriculture support program (PEI) X 783 Saskatchewan 2016 Canada – Saskatchewan bovine tuberculosis assistance initiative X 675 Saskatchewan cattle and hog support program X 593 Footnote 1 This code should only be used for AgriRecovery programs (allowable income for AgriStability) not specifically listed above. ...