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Examples – Tax payable on non-resident contributions Example 1 Gemma is 41 years of age and a Canadian resident. ... Since the tax is equal to 1% per month, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2020). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / Credit due Enter the amount from line 10. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / credit due Enter the amount from line 10. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Abbreviations – The following is a list of some of the abbreviations that are used in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on 3 different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2014-2018 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2019 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2019: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 133 – Recapture of investment tax credit Line 135 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41800 – Special taxes Line 129 – Federal surtax Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit Line 47556 – Return of fuel charge proceeds to farmers tax credit Line 47557 – Air quality improvement tax credit Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Step 5 – Federal tax Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada. ... For more information, go to Indigenous peoples – Employer source dedutions. ... For more information, see the Federal Worksheet. ⬤ Line 45300 – Canada workers benefit (CWB) If you were a deemed resident of Canada in 2022, you may be eligible for the CWB. ...

T2202 Tuition and Enrolment Certificate – XML specifications 2020V4 – New 2019-09-05 <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> Report a problem or mistake on this page Thank you for your help! ...

See Code 91 – Security option deduction – 110(1)(d)- On or after June 25, 2024. ... See Code 92 – Security option deduction – 110(1)(d.1)- On or after June 25, 2024. ... In addition to any other boxes that need to be filled out, report the amount in boxes 14 and 24 as follows: Ontario T4 slip – box 14 = $32,000 and box 24 = $32,000 Quebec T4 slip – box 14 = $32,000 and box 24 = $31,200 (calculated as the maximum insurable earnings for 2024 of $63,200 – $32,000 already reported on T4 slip with Ontario as province of employment = $31,200) Box 26 – CPP/QPP pensionable earnings You must report an amount in box 26. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Page details Date modified: 2016-03-08 ...

Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Section A – Identification information Tax shelter Tax shelter's name and address – Enter the name and complete address of the tax shelter entity in the left block of Section A. ... Postal code – Enter the Canadian postal code. Country – Enter "CAN" or the appropriate three letter code from "Appendix B – Country codes" in the T4068 guide, for any other country. State – Use the two-letter code from "Appendix A – Canadian province or territory, or U.S. state, territory, or possession codes" in the T4068 guide, for the name of the U.S. state. ...