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When appropriate, the research and technology manager (RTM) and / or financial review manager (FRM) may need to participate in the discussion and the resolution of issues related to the claim. ... SR&ED contracts – to determine if contract expenditures are for SR&ED requires the RTA to decide whether the contractor or subcontractor (performer) has performed SR&ED. ... Prototypes and pilot plants – to determine if expenditures are for SR&ED requires the RTA to decide the actual or intended purpose and use of the property by the claimant. ...

Example – Amending individual records Example The original records had the following two transactions: Original individual record Date of transaction Contribution Withdrawal 2017-01-01 $500.00 0 2017-12-31 $1000.00 0 If you notice after filing that the contribution for December 31, 2017, should have been $100.00 and not $1,000.00, do not send a record with an adjustment of negative (-) $900.00. ...

Box 26 – Dividend tax credit for eligible dividends Complete box 26 only for individuals resident in Canada (other than a trust that is a registered charity). For the years 2012 or later, the amount you enter in box 26 is 15.0198% of the taxable amount you entered in box 25; or 6/11 of the added gross-up amount as per instructions for this same Box 25 – Taxable amount of eligible dividends. ...

Box 12 – Dividend tax credit for dividends other than eligible dividends Complete box 12 only for individuals resident in Canada (other than a trust that is a registered charity). For dividends paid in 2019 or later, the amount you enter in box 12 is 9/13 of the taxable gross-up amount, or 9.0301% of the amount you entered in Box 11 – Taxable amount of dividends other than eligible dividends. ...

Box 11 – Taxable amount of dividends other than eligible dividends Complete box 11 only for individuals resident in Canada (other than a trust that is a registered charity). Enter in box 11 the total of the amount you reported in Box 10 – Actual amount of dividends other than eligible dividends plus the taxable gross-up amounts. ...

Line 31210 – PPIP premiums payable on employment income Note: Line 31210 was line 376 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Returns, Schedules Related topics Quebec Parental Insurance Plan Report a problem or mistake on this page Thank you for your help! ...

Line 21900 – Completing your tax return Note: Line 21900 was line 219 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Return, and Schedules Form T1-M, Moving Expenses Deduction Report a problem or mistake on this page Thank you for your help! ...

Line 31260 – Canada employment amount Note: Line 31260 was line 363 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Returns, Schedules Report a problem or mistake on this page Thank you for your help! ...

Line 9947 – Recaptured capital cost allowance A recapture of capital cost allowance (CCA) can occur when the proceeds from the sale of depreciable rental property are more than the total of both: the undepreciated capital cost (UCC) of the class at the start of the year the capital cost of any additions during the year If you have a recapture of CCA (the amount in column 6 – Undepreciated capital cost (UCC) after additions and dispositions (column 2 plus column 3 minus column 5) of Area A is negative), enter it on this line. ...

Section K – Promotional and other information Will the following material be used to promote the sale of the tax shelter? For each item in the list, tick (✔) the appropriate box. If you answer yes for any item, attach all documents (or a draft if final copies are not available) to the application, and send the final copies when they become available. ...