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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 vaping products will become the opening inventory for the following reporting period. ... 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 packaged (unstamped) vaping 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 column F: A + B – C – D ± E This closing inventory of vaping excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

Box 12 – Social insurance number Enter the SIN, as provided by the employee. ... Instead, in the “ Other information ” area, use code 71 – Indian (exempt income) – Employment. ... See Box 52 – Pension adjustment for details. Box 55 – Employee's PPIP premiums If your employee worked in Quebec, report their PPIP premiums in box 55. ...

If all other conditions for claiming an ITC are met and you use a fair and reasonable allocation method to determine that 70% of the utility bill relates to the store and 30% to the apartment, you can claim an ITC for 70% of the HST you pay on your utility bill: $80 (HST) × 70% = $56 (ITC) See example – Apportion of commercial activities and non-commercial activities Example – Apportion of commercial activities and non-commercial activities You own a building in Nova Scotia where you operate your retail store (a commercial activity), and you rent an apartment on the upper floor to a residential tenant on a long-term basis (an exempt activity). ... Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... 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 Return to footnote3a Referrer 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. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Program payment list B Payments received from programs on the following list are not included in the calculation of your program year production margin for AgriStability or your allowable net sales (ANS) for AgriInvest. Program payment list B Program payment Code AgriRecovery drought assistance payments (non allowable) 773 Alternate land use services (ALUS) 557 Apple industry growth and efficiency program 669 Canadian agricultural skills service (CASS) 561 Canadian farm business advisory service (CFBAS) 562 Canadian Food Inspection Agency (CFIA) payments – Compensation for non-allowable commodities 587 COVID-19 – Other assistance payments (non-allowable income) 688 COVID-19 – Wage subsidy payments for non-arm's length salaries 685 Dairy farm investment program (DFIP) 682 Dairy subsidies 435 Green plan, farm-based program – Permanent cover practices 466 Hog farm transition program 607 Industry transition production assistance program 478 Market revenue insurance (MRI) – Non-edible horticulture crops 474 Market revenue insurance (MRI) – Qualifying edible horticulture crops 411 Market revenue insurance (MRI) – Qualifying grains, oilseeds, and special crops 410 Other AgriRecovery program (non-allowable income) Footnote 1 632 Polar Vortex Industry Recovery Program (non-allowable portion) 796 Production insurance premium adjustment 499 Special farm assistance 560 Tobacco transition program 606 Transitional financial assistance program (TFA) 427 Young farmer rebate 559 Alberta 2021 Canada – Alberta livestock feed assistance initiative (non allowable) 775 Alberta spring price endorsement 495 British Columbia 2014 Canada – British Columbia avian influenza assistance initiative 670 2017 Canada – British Columbia wildfire recovery initiative 677 2018 Canada – British Columbia wildfire recovery initiative 679 2021 Canada-British Columbia wildfire and drought recovery initiative (non-allowable portion) 787 Manitoba Manitoba farmland school tax rebate program 556 Nova Scotia 2016 Canada – Nova Scotia maple sector initiative 672 Nova Scotia- Fiona Agricultural Disaster Assistance Program 794 Ontario Canada – Ontario grain and oilseed payment 410 Canada – Ontario grain stabilization payment 410 Ontario cattle, hog and horticulture payment 581 Ontario cost recognition top-up 553 Ontario edible horticulture support/program payment 475 Ontario grain and oilseed program payment 471 Ontario inventory transition payment program 441 Ontario risk management program (including the self-directed risk management program) 565 Saskatchewan Saskatchewan crop insurance premium adjustment 619 Footnote 1 This code should only be used for AgriRecovery programs (non-allowable income for AgriStability) not specifically listed above. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Program payment list B Payments received from programs on the following list are not included in the calculation of your program year production margin for AgriStability or your allowable net sales (ANS) for AgriInvest. Program payment list B Program payment Code AgriRecovery drought assistance payments (non allowable) 773 Alternate land use services (ALUS) 557 Apple industry growth and efficiency program 669 Canadian agricultural skills service (CASS) 561 Canadian farm business advisory service (CFBAS) 562 Canadian Food Inspection Agency (CFIA) payments – Compensation for non-allowable commodities 587 COVID-19 – Other assistance payments (non-allowable income) 688 COVID-19 – Wage subsidy payments for non-arm’s length salaries 685 Dairy farm investment program (DFIP) 682 Dairy subsidies 435 Green plan, farm-based program – Permanent cover practices 466 Hog farm transition program 607 Industry transition production assistance program 478 Market revenue insurance (MRI) – Non-edible horticulture crops 474 Market revenue insurance (MRI) – Qualifying edible horticulture crops 411 Market revenue insurance (MRI) – Qualifying grains, oilseeds, and special crops 410 Other AgriRecovery program (non-allowable income) Footnote1 632 Polar Vortex Industry Recovery Program (non-allowable portion) 796 Production insurance premium adjustment 499 Special farm assistance 560 Tobacco transition program 606 Transitional financial assistance program (TFA) 427 Young farmer rebate 559 Alberta 2021 Canada – Alberta livestock feed assistance initiative (non-allowable) 775 Alberta spring price endorsement 495 British Columbia 2014 Canada – British Columbia avian influenza assistance initiative 670 2017 Canada – British Columbia wildfire recovery initiative 677 2018 Canada – British Columbia wildfire recovery initiative 679 2021 Canada-British Columbia wildfire and drought recovery initiative (non-allowable portion) 787 Manitoba Manitoba farmland school tax rebate program 556 Nova Scotia 2016 Canada – Nova Scotia maple sector initiative 672 Nova Scotia- Fiona Agricultural Disaster Assistance Program 794 Ontario Canada – Ontario grain and oilseed payment 410 Canada – Ontario grain stabilization payment 410 Ontario cattle, hog and horticulture payment 581 Ontario cost recognition top-up 553 Ontario edible horticulture support/program payment 475 Ontario grain and oilseed program payment 471 Ontario inventory transition payment program 441 Ontario risk management program (including the self-directed risk management program) 565 Saskatchewan Saskatchewan crop insurance premium adjustment 619 Footnote 1 This code should only be used for AgriRecovery programs (non-allowable income for AgriStability) not specifically listed above. ...

Example – T777 (Excerpt) Statement of Employment Expenses Expenses Line references Amounts Line Accounting and legal fees 8862 1 Advertising and promotion 8520 2 Allowable motor vehicle expenses (see chart for line 3 below) 9281 11,803.06 3 Food, beverages, and entertainment expenses 1,559.68 x 50 % = 8523 779.84 4 Lodging 9200 5 Parking 8910 6 Office supplies (postage, stationery, ink cartridges, etc.) 8810 178.25 7 Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.) ... Enter this amount on line 22900 of your return 9368 13,384.28 17 Line 3 – Calculation of allowable motor vehicle expenses Description of the vehicle and expenses Amount Line Enter the year, make, and model of the motor vehicle used to earn employment income. ... CCA information about motor vehicle Date acquired (yyyy-mm-dd) Cost of vehicle 1 Class number 2 UCC at the start of the year 3 Cost of additions in the year 4 Proceeds of disposition in the year 5 Base amount for CCA 6 CCA Rate % 7 Capital cost allowance for the year (col. 5 multiplied by col. 6, or a lower amount) 8 UCC at the end of the year (col. 2 minus col. 7, or col. 3 minus col. 7) 2022-12-31 34,000.00 10.1 28,815.00 0 0 28,815.00 30% 8,644.50 20,170.50 Page details Date modified: 2024-01-23 ...

Determine the amount designated under subsection 104(13.1) for Josh as follows: A ÷ B × C $3,000 ÷ $6,000 × $5,000 = $2,500 Therefore, the amount designated for Josh is $2,500. ... Determine the amount designated under subsection 104(13.2) for Josh as follows: A ÷ B × C $1,500 ÷ $3,000 × $1,000 = $500 Therefore, the amount designated for Josh is $500. ... Line 24 is $400 or less Line 24 is more than $400 but not more than $750 Line 24 is more than $750 Enter your total contributions. 1 − 0.00 − 400.00 − 750.00 2 Line 1 minus line 2 (cannot be negative) = = = 3 × 75% × 50% × 33.33% 4 Multiply line 3 by line 4. = = = 5 + 0.00 + 300.00 + 475.00 6 Add lines 5 and 6 Enter this amount on line 25 of your Schedule 11. = = = 7 Line 26 – Investment tax credit A trust can claim an investment tax credit (ITC) on eligible investments and qualified expenditures that are listed on Form T2038-IND, Investment Tax Credit (Individuals). ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, see Appendix D – Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R – Taxpayer Relief Provisions IC72-22R – Registered Retirement Savings Plans IC76-12R – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R – Non-Resident Income Tax IC78-10R – Books and Records Retention/Destruction IC78-18R – Registered Retirement Income Funds IC82-2R – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R – Customized Forms For more information What if you need help? ...

SR&ED Program archives – 2008 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2008 is organized by date. [2008-12-30] SR&ED Small Business Action Plan – November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] News Release – Claiming Scientific Research and Experimental Development Tax Credit Made Easier for Small Businesses [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers – New SR&ED Form T661 and Guide [2008-11-10] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised – T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2008-11-10] Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-07-18] Changes to Scientific Research and Experimental Development Tax Incentives as a Result of the 2008 Federal Budget [2008-06-27] SR&ED Small Business Action Plan – June 2008 Update [2008-06-27] 2008 Federal Budget Commitments related to the SR&ED Program [2008-02-21] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised – Brochure T4052, An Introduction to the SR&ED Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 351 KB) [2008-01-25] Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2008-01-21] Changes to the SR&ED Investment Tax Credit (ITC) – Carry-forward Period Page details Date modified: 2015-11-19 ...

Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Completing your return To complete your return: Determine if, in 2022, you were a deemed resident of Canada, non-resident of Canada, or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act (see Determining your residency status) Follow the symbols that correspond to your situation. ... For more information, see archived Interpretation Bulletin IT420R3, Non-Residents – Income Earned in Canada, and Information Circular IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116. ⬤▲ Line 12900 – RRSP income See the back of your T4RSP slip and the retirement income summary table to find out where to report the amount. ... Note Do not send your repayment to the CRA. ⬤▮▲ Line 13000 – Other income Report any taxable income that has not been or should not be reported anywhere else on the return. ...