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ARCHIVED — T81-IND T81(IND) British Columbia Royalty and Deemed Income Rebate (Individuals) Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2006 – Standard print PDF (t81-ind-06e.pdf) 2005 – Standard print PDF (t81-ind-05e.pdf) 2004 – Standard print PDF (t81-ind-04e.pdf) 2003 – Standard print PDF (t81-ind-03e.pdf) 2002 – Standard print PDF (t81-ind-02e.pdf) 2001 – Standard print PDF (t81-ind-01e.pdf) 2000 – Standard print PDF (t81-ind-00e.pdf) 1999 – Standard print PDF (t81-ind-99e.pdf) 1998 – Standard print PDF (t81-ind-98e.pdf) 1996 – Standard print PDF (t81-ind-96e.pdf) 1992 – Standard print PDF (t81-ind-92e.pdf) 1991 – Standard print PDF (t81-ind-91e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... Example 6 From Example 1, the registrant tour operator calculates the GST and the HST on the tour package as follows: Selling price for the tour package $2,200.00 GST ($302.50 × 5%) $15.13 14% HST ($412.50 × 14%) $57.75 15% HST ($330.00 × 15%) $49.50 Total $2,322.38 Consequently, the registrant tour operator would charge the non-resident visitor to Canada a total GST/HST amount of $122.38 ($15.13 + $57.75 + $49.50 = $ 122.38). ... Using the amounts provided in Example 1, the registrant tour operator determines that: the taxable percentage of the GST-taxable portion of the tour package is 32.5% ($650 ÷ $2,000 = 32.5%) and the consideration for the GST-taxable portion is $715 ($2,200 × 32.5% = $715); and the taxable percentage of the 15% HST-taxable portion of the tour package is 15% ($300 ÷ $2,000 = 15.0%) and the consideration for the 15% HST taxable portion is $715 ($2,200 × 15% = $330.00). ...

Step 1: Divide the bonus you paid in January by the number of pay periods in the year ($300 ÷ 52 = $5.77) (amount 2). ... Step 2: Divide the last bonus you paid to Mario by the number of pay periods in the year ($780 ÷ 52 = $15) (amount 3). Add amounts 1, 2, and 3 to determine the adjusted weekly pay for the year of $420.77 ($400 + $5.77 + $15). ...

Step 1: Divide the bonus you paid in January by the number of pay periods in the year ($300 ÷ 52 = $5.77) (amount 2). ... Step 2: Divide the last bonus you paid to Mario by the number of pay periods in the year ($780 ÷ 52 = $15) (amount 3). Add amounts 1, 2, and 3 to determine the adjusted weekly pay for the year of $420.77 ($400 + $5.77 + $15). ...

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 – Available CCA for the year Column 19 – Non-compliant amount of CCA Column 20 – CCA claim for the year Column 21 – 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 Available CCA for the year (col. 16 multiplied by col. 17 or, a lower amount, plus col. 9) 19 Non-compliant amount of CCA (see Chart B below) 20 CCA claim for the year (col. 18 minus col. 19) 21 UCC at the end of the year (col. 7 minus col. 20) Total immediate expensing claim for the year: Total of column 9 i Total CCA claim for the year Footnote 2:Total of column 20 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. ...

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

Box 13 – Foreign currency You should report all amounts in Canadian currency, unless the transaction meets the requirements explained in Foreign currency reporting. ... If possible, use the alphabetic codes, as follows: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other When you report amounts in foreign currency, keep the following rules in mind: print the name of the foreign currency on the T5008 slips (for example, U.S. DOLLARS) beside the Identification of securities text above the white box of Box 17 – Identification of securities for the recipient's benefit if you file your T5008 information return on paper and leave box 13 blank, we will process the amounts on the T5008 slips as Canadian dollars when completing the summary, you only have to enter one amount for total proceeds of disposition, whether or not you complete the T5008 slips in different currencies Report a problem or mistake on this page Thank you for your help! ...

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

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 When you report amounts in foreign currency, keep the following rules in mind: do not combine different foreign currency types on a T5 slip. ...

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. ...