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The sum of all the items in column C = $200. Step 4: Calculating the total taxable benefit. The result of step 1 ($200) + the result of step 2 ($0) + the result of step 3 ($200) = a total taxable benefit of $400 that would be included on a T4 slip. The total of step 1 $200 Plus: the total of step 2 + $0 Plus: the total of step 3 + $200 Equals: the total taxable benefit $400 Report a problem or mistake on this page Thank you for your help! ...

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)]. ...

Closing inventory The closing inventory is the sum of lines A and B, minus line C, plus or minus any adjustments on line D, and the result is entered on this line: (A + B) – C ± D The closing inventory of unpackaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory The closing inventory is the sum of lines E and F, minus line G, plus or minus any adjustments on line H, and the result is entered on this line: (E + F) – G ± H This closing inventory of packaged cannabis products will become the opening inventory for the following reporting period. ... 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 cannabis excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

Line 23500 – Social benefits repayment If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on line 11300, line 11900, and line 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year. ... Forms and publications Income Tax Package Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source Related topics Line 11300 – Old age security (OAS) pension Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 21300 – Universal child care benefit (UCCB) repayment Line 23200 – Other deductions Line 42200 – Social benefits repayment Line 43700 – Total income tax deducted Page details Date modified: 2025-01-21 ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

Closing inventory The closing inventory is the sum of lines A and B, minus line C, plus or minus any adjustments on line D, and the result is entered on this line: (A + B) – C ± D The closing inventory of unpackaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory The closing inventory is the sum of lines E and F, minus line G, plus or minus any adjustments on line H, and the result is entered on this line: (E + F) – G ± H This closing inventory of packaged cannabis products will become the opening inventory for the following reporting period. ... 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 cannabis excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

T2202 Tuition and Enrolment Certificate – XML specifications 2023V1 – updated 2022-09-27 What’s New: No changes <Return> <T2202> <T2202Slip> <SlipReportTypeCode></SlipReportTypeCode> Slip report type code- Required 1 alpha character- original = O- amendment = A- cancel = C Note: An amended return cannot contain an original slip. ... <StartYearMonth></StartYearMonth> Session period from- Required 4 numeric YYMM format <EndYearMonth></EndYearMonth> Session period to- Required 4 numeric YYMM format <EligibleTuitionFeeAmount></EligibleTuitionFeeAmount> Eligible tuition fees part time or full time-11 numeric (9 dollars and 2 cents) <PartTimeStudentMonthCount></PartTimeStudentMonthCount> Number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <FullTimeStudentMonthCount></FullTimeStudentMonthCount> Number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </SchoolSession> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fees part time and full time-13 numeric (11 dollars and 2 cents) <TotalPartTimeStudentMonthCount></TotalPartTimeStudentMonthCount> Total number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <TotalFullTimeStudentMonthCount></TotalFullTimeStudentMonthCount> Total number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </T2202Slip> <T2202Summary> <FilerAccountNumber></FilerAccountNumber> Filer Account Number- Required, 15 alphanumeric characters, 9 digits RZ 4 digits, example 000000000RZ0000- use the Account number assigned to file the T2202 Tuition and enrolment certificate return with CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 <SummaryReportTypeCode></SummaryReportTypeCode> Report type code- Required 1 alpha character- original = O- amendment = A Note: An amended return cannot contain an original slip. ... <ContactAreaCode></ContactAreaCode> Contact area code- Required 3 numeric characters- area code of telephone number <ContactPhoneNumber></ContactPhoneNumber> Contact telephone number- Required 7 numeric characters- 3 digits with a hyphen (-), followed by 4 digits- telephone number of the contact <ContactExtensionNumber></ContactExtensionNumber> Contact extension number- 7 numeric characters- extension of the contact </ContactInformation> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fee amount Required – 15 numeric (13 dollars and 2 cents) </T2202Summary> </T2202> </Return> Page details Date modified: 2023-10-06 ...

T2202 Tuition and Enrolment Certificate – XML specifications 2024V1 – updated 2023-10-05 What’s New: No changes <Return> <T2202> <T2202Slip> <SlipReportTypeCode></SlipReportTypeCode> Slip report type code- Required 1 alpha character- original = O- amendment = A- cancel = C Note: An amended return cannot contain an original slip. ... <StartYearMonth></StartYearMonth> Session period from- Required 4 numeric YYMM format <EndYearMonth></EndYearMonth> Session period to- Required 4 numeric YYMM format <EligibleTuitionFeeAmount></EligibleTuitionFeeAmount> Eligible tuition fees part time or full time-11 numeric (9 dollars and 2 cents) <PartTimeStudentMonthCount></PartTimeStudentMonthCount> Number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <FullTimeStudentMonthCount></FullTimeStudentMonthCount> Number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </SchoolSession> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fees part time and full time-13 numeric (11 dollars and 2 cents) <TotalPartTimeStudentMonthCount></TotalPartTimeStudentMonthCount> Total number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <TotalFullTimeStudentMonthCount></TotalFullTimeStudentMonthCount> Total number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </T2202Slip> <T2202Summary> <FilerAccountNumber></FilerAccountNumber> Filer Account Number- Required, 15 alphanumeric characters, 9 digits RZ 4 digits, example 000000000RZ0000- use the Account number assigned to file the T2202 Tuition and enrolment certificate return with CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 <SummaryReportTypeCode></SummaryReportTypeCode> Report type code- Required 1 alpha character- original = O- amendment = A Note: An amended return cannot contain an original slip. ... <ContactAreaCode></ContactAreaCode> Contact area code- Required 3 numeric characters- area code of telephone number <ContactPhoneNumber></ContactPhoneNumber> Contact telephone number- Required 7 numeric characters- 3 digits with a hyphen (-), followed by 4 digits- telephone number of the contact <ContactExtensionNumber></ContactExtensionNumber> Contact extension number- 7 numeric characters- extension of the contact </ContactInformation> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fee amount Required – 15 numeric (13 dollars and 2 cents) </T2202Summary> </T2202> </Return> Page details Date modified: 2023-10-05 ...

Motor vehicle – Interest You can deduct interest on the money you borrow to buy a motor vehicle, zero-emission vehicle, passenger vehicle or a zero-emission passenger vehicle you use to earn business, professional, farming or fishing income. ... To calculate the interest you can deduct, fill in "Chart B – Available interest expense for passenger vehicles and zero-emission passenger vehicles" of your form T2125, T2042 or T2121. ... Heather's available interest is the lesser of the following amounts: $2,200 (the total interest she paid in her 2023 fiscal period) $3,650 ($10 × 365 days) Heather's records for her 2023 fiscal period: Business kilometres 20,000 km Total kilometres 25,000 km Expenses: Gasoline and oil $2,000 Repairs and maintenance $1,000 Insurance $1,900 Interest (on loan to buy vehicle) $2,200 Licence and registration $60 Total vehicle expenses $7,160 Heather determines the motor vehicle expenses she can deduct in her 2023 fiscal period: 20,000 (business kilometres) ÷ 25,000 (total kilometres) × $7,160 = $5,728 Heather can deduct $5,728 as motor vehicle expenses for her 2023 fiscal period. ...

Chapter 5- 147.4 – RPP Annuity Contract On this page... 5 147.4 – RPP Annuity Contract 5.1 147.4(1) – RPP Annuity Contract 5.2 147.4(2) – Amended Contract 5.3 147.4(3) – New Contract 5 147.4 – RPP Annuity Contract Section 147.4 of the Act provides a set of rules that deal primarily with individuals acquiring ownership of an annuity contract on a tax-deferred basis but within their entitlement to benefits under an RPP. ... Consequently, it is the annuity payments to the member that are brought in to taxable income under paragraph 56(1)(a). 5.2 147.4(2) – Amended Contract Subsection 147.4(2) of the Act provides rules that apply where an annuity contract is amended. ... Cross references: Amounts to be Included in Income – 56(1)(a)(i) Deemed Registration – 147.1(3)(a) Plan as Registered – 147.1(15) Transfers – 147.3 Prescribed Annuity Contracts – 304(1)(a) Permissible Distributions – 8502(d)(ix) Provincial Pension Benefits Standards Legislation- 8513 Prescribed Amount- 8517 Page details Date modified: 2018-06-14 ...