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Current CRA website
T2202 Tuition and Enrolment Certificate – XML specifications
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 ...
Current CRA website
T2202 Tuition and Enrolment Certificate – XML specifications
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 ...
Current CRA website
Chapter 5 - 147.4 – RPP Annuity Contract
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 ...
Current CRA website
Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 6 – Losses
The part of Sharon's net farm loss that she can deduct from her other income in 2017 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Therefore, your net loss from fishing was $7,000 [$18,000 – $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 – $2,000 = $5,000). ...
Current CRA website
and Deemed Residents of Canada – Completing your return: Steps 3 and 4
Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 20805 – FHSA deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges, interest expenses and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Note This section does not provide supplementary information for lines ●❚▲20805, ●❚▲20810, ●❚▲21300, ●21500, ●❚▲21900, ●❚▲22000, ●22300, ●❚▲22400 and ●▲23100, as the instructions on the return or in other publications provide the information you need. ⬤▲Line 20600 – Pension adjustment Enter the pension adjustment amount as reported on your information slips. ... ⬤▮▲Line 23200 – Other deductions Claim the allowable amounts not deducted anywhere else on your return. ...
Current CRA website
Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Losses
The part of Sharon's net farm loss that she can deduct from her other income in 2024 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Therefore, your net loss from fishing was $7,000 [$18,000 − $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 − $2,000 = $5,000). ...
Current CRA website
Line 32600 – Amounts transferred from your spouse or common-law partner
Line 32600 – Amounts transferred from your spouse or common-law partner Note: Line 32600 was line 326 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Related topics Line 30100 – Age amount Line 30500 – Canada caregiver amount for infirm children under 18 years of age Line 31400 – Pension income amount Line 31600 – Disability amount (for self) Line 32300 – Your tuition, education, and textbook amounts Report a problem or mistake on this page Thank you for your help! ...
Current CRA website
RRSP, RRIF, RDSP & RESP Non-Qualified Investment Information Return
<NameInitialText></NameInitialText>- 1 alpha- initial of the annuitant/holder/subscriber’s second given name </AnnuitantName> <AnnuitantSocialInsuranceNumber></AnnuitantSocialInsuranceNumber>- Required, 9 numeric- when the annuitant/holder/subscriber has failed to provide a SIN, enter zeroes in the entire field- enter the annuitant/holder/subscriber’s SIN or temporary tax number <AnnuitantAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- First line of the annuitant/holder/subscriber’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the annuitant/holder/subscriber’s address <CityName></CityName>- 28 alphanumeric- city in which the annuitant/holder/subscriber is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the annuitant/holder/subscriber is located or the state in the USA where the annuitant/holder/subscriber is located- use the abbreviations listed in the " T619- Electronic media transmittal " under section: Transmitter province or territory code- when the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the annuitant/holder/subscriber is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- 10 alphanumeric- annuitant/holder/subscriber’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the annuitant/holder/subscriber’s USA zip code- or where the annuitant/holder/subscriber’s country code is neither CAN nor USA, enter the foreign postal code </AnnuitantAddress> <ContractID> <RRSPOrRRIFNumber></RRSPOrRRIFNumber>- Required, 20 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan specimen plan/fund number that was issued by the CRA <RRSPOrRRIFContractNumber></RRSPOrRRIFContractNumber>- Required, 30 alphanumeric- Registered Retirement Savings Plan, Registered Retirement Income Fund, Registered Disability Savings Plan or Registered Education Savings Plan contract number issued by the financial institution </ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required, 1 alpha- original = O- amendment = A- cancel = C Note: An original return cannot contain an amended or cancelled slip. ... </SlipIdentification> </RRSPOrRRIFNQISlip> <RRSPOrRRIFNQISummary> <FilerAccountNumber></FilerAccountNumber> For original returns:- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000- use the account number assigned to file the RRSP contribution receipt filing return with the 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 For amended returns:- Required, enter the same account number used in the original filed return <SummaryReportTypeCode></SummaryReportTypeCode>- Required, 1 alpha- original = O- amendment = A Note: An original return cannot contain an amended or a canceled slip. ... <TaxationYear></TaxationYear>- Required, 4 numeric- taxation year reported (e.g., 2011) <TotalSlipCount></TotalSlipCount>- Required, 7 numeric- total number of slips filed with this summary <FilerName> <NameLine1Text ></NameLine1Text>- Required, 35 alphanumeric- first line of filer/issuer/carrier/promoter’s name- if "&" is used in the name area enter as "&" <NameLine2Text ></NameLine2Text>- 35 alphanumeric- second line of filer/issuer/carrier/promoter’s name <NameLine3Text ></NameLine3Text>- 35 alphanumeric- use for "care of" or "attention" </FilerName> <FilerAddress> <AddressLine1Text></AddressLine1Text>- 30 alphanumeric- first line of the filer/issuer/carrier/promoter’s address <AddressLine2Text></AddressLine2Text>- 30 alphanumeric- second line of the filer/issuer/carrier/promoter’s address <CityName></CityName>- 28 alphanumeric- city in which the filer/issuer/carrier/promoter is located <ProvinceStateCode></ProvinceStateCode>- 2 alpha- Canadian province or territory in which the filer/issuer/carrier/promoter is located or the state in the USA where the filer/issuer/carrier/promoter is located- use the abbreviations listed in the " T619- Electronic media transmittal " under section: Transmitter province or territory code- when the filer/issuer/carrier/promoter's country code is neither CAN nor USA, enter ZZ in this field <CountryCode></CountryCode>- 3 alpha- country in which the filer/issuer/carrier/promoter is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <PostalZipCode></PostalZipCode>- Require d, 10 alphanumeric- filer/issuer/carrier/promoter’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the filer/issuer/carrier/promoter’s USA zip code- or when the filer/issuer/carrier/promoter’s country code is neither CAN nor USA, enter the foreign postal code </FilerAddress> <FilerContact> <ContactFamilyName></ContactFamilyName>- Required, 30 alphanumeric- contact’s surname for this return- omit titles such as Mr., Mrs., etc.- do not include the first given name or initial <ContactGivenName></ContactGivenName>- Required, 30 alphanumeric- first 30 letters of the contacts first given name Note: If only initials are available, provide contact’s first initial <ContactAreaCode></ContactAreaCode>- Required, 3 numeric- area code of telephone number <ContactPhoneNumber></ContactPhoneNumber>- Required, 3 numeric with a hyphen (-), followed by 4 numeric- telephone number of the contact <ContactExtensionNumber></ContactExtensionNumber>- 5 numeric- extension of the contact <ContactEmailAddress></ContactEmailAddress>- Required, 60 alphanumeric- contact’s email address </FilerContact> <TotalAcquiredNonQualifiedInvestmentFairMarketValueAmount> </TotalAcquiredNonQualifiedInvestmentFairMarketValueAmount>- Required, 15 numeric characters, enter dollars and cents. ...
Current CRA website
and Deemed Residents of Canada – Completing your return: Steps 3 and 4
Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges, interest expenses and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Note This section does not provide supplementary information for lines ●❚▲20810, ●❚▲21300, ●21500, ●❚▲21900, ●❚▲22000, ●22300, ●❚▲22400 and ●▲23100, as the instructions on the return or in other information products provide the information you need. ⬤▲Line 20600 – Pension adjustment Enter the pension adjustment amount as reported on your information slips. ... ⬤▮▲Line 23200 – Other deductions Claim the allowable amounts not deducted anywhere else on your return. ...
Current CRA website
Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses
Her convention expense is $600 minus the two days at $50 each $600 − ($50 × 2) = $500. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ... James calculates as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The business operates five days a week, so he must do another calculation: $845.83 × 5 ÷ 7 days = $604.16 James can deduct $604.16 for his household expenses. ...