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The applicable percentage is equal to 25%, determined as follows: (100% ‒ 95% degree of completion on date tax becomes payable) + (20% degree of completion immediately before April 1, 2013 ‒ 0% degree of completion immediately before July 1, 2010). ... The rebate rate is 0.2% since the applicable percentage is 75% [(100% – 100% degree completion on date tax becomes payable) + (85% degree of completion immediately before April 1, 2013 – 10% degree of completion immediately before July 1, 2010)]. ... The rebate rate of 0.2% applies since the applicable percentage is 75% [(100% ‒ 100% degree of completion on date tax becomes payable) + (85% degree of completion on April 1, 2013 ­– 10% degree of completion on July 1, 2010)]. ...

The applicable percentage is equal to 25%, determined as follows: (100% ‒ 95% degree of completion on date tax becomes payable) + (20% degree of completion immediately before April 1, 2013 ‒ 0% degree of completion immediately before July 1, 2010). ... The rebate rate is 0.2% since the applicable percentage is 75% [(100% – 100% degree completion on date tax becomes payable) + (85% degree of completion immediately before April 1, 2013 – 10% degree of completion immediately before July 1, 2010)]. ... The rebate rate of 0.2% applies since the applicable percentage is 75% [(100% ‒ 100% degree of completion on date tax becomes payable) + (85% degree of completion on April 1, 2013 ­– 10% degree of completion on July 1, 2010)]. ...

The chart is titled 2019-20 Main Estimate Authorities = 4.5B in bold letters, and is located at the bottom-right of the image. ... Vote 5 – Capital (covering the acquisition or creation of mainly IT assets expected to exceed $10,000). ... Changes in CRA budget levels Voted 2015–16 ($ millions) 2016–17 ($ millions) 2017–18 ($ millions) 2018–18 ($ millions) 2019–20 ($ millions) Vote 1 – Operating 2,898.9 3,032.1 3,173.4 3,448.2 3,448.2 Vote 5 – Capital 80.5 37.1 59.4 70.8 25.9 Budget Implementation (Budget 2019) – – – – 60.9 Total Voted 2,979.4 3,069.2 3,232.7 3,288.1 3,535.0 Statutory 825.4 1,016.5 930.2 916.6 967.4 Total Main Estimates 3,804.8 4,085.7 4,162.9 4,204.7 4,502.4 Departmental forecast – 2019-20 departmental plan Departmental forecast – 2019–20 departmental plan 2019-20 Main Estimates Footnote 4 2019-20 Planned Spending 2020-21 Planned Spending 2021-22 Planned Spending Financial Resource ($ millions) 4,502.4 4,441.6 4,384.6 4,387.3 Human Resources (full-time equivalents) – 41,796 41,195 41,014 Over the 2019-20 to 2021-22 planning period, the CRA’s appropriations show a slight reduction primarily as a result of planned decreases in funding received to implement and administer various measures announced in the federal budgets as well as the federal carbon pollution pricing system and the upgrade of the individual income tax processing system. ...

Line 45200 – Refundable medical expense supplement You may be able to claim this supplement if all of the following apply: You entered an amount on line 21500 or line 33200 of your return You were a resident in Canada throughout 2024 You were 18 years of age or older at the end of 2024 Your adjusted family net income is less than $61,699 In addition, the total of the following two amounts is $4,275 or more: your employment income from lines 10100 and 10400 of your return (other than amounts received from a wage-loss replacement plan) minus the amounts from lines 20700, 21200, 22900 and 23100 of your return (if the result is negative, consider it as "0") your net self-employment income (not including losses) from lines 13500, 13700, 13900, 14100 and 14300 of your return Note If you reported income from more than one business on one specific self-employment line (13500, 13700, 13900, 14100 and 14300) and you are reporting a profit from one business and a loss from another, use only the profit amounts to determine if you meet the income requirement (noted above) to be eligible for this credit. ... Forms and publications Income Tax Package Guide RC4065, Medical Expenses Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Related topics Tax credits and deductions for persons with disabilities Line 21500 – Disability supports deduction Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Line 33199 – Allowable amount of medical expenses for other dependants Page details Date modified: 2025-01-21 ...

These centres are listed in GST/HST RC4405 – GST/HST Rulings – Experts in GST/HST Legislation. ... To determine the rebate amount that the non-resident consumer is eligible to receive, the non-resident consumer uses the formula (A × $5) + (B × $1) where A = 2 (the total number of nights for which short-term accommodation included in the tour package is made available in Canada) B = 3 (the total number of nights for which the camping accommodation included in the tour package is made available in Canada) The rebate amount is calculated as follows: $5 × 2 nights of short-term accommodation $10 $1 × 3 nights of camping accommodation + 3 Total rebate is $13 Overnight shelter as part of a tour package 52. ... In this case, the rebate amount would be $520. $1,040 × 50% = $520 Option to use either method 55. ...

RD – Excise duty: RD – duty accounts The Duty return is used to report the information, revenue and inventory data for clients who are endorsed to produce, package, or warehouse wine, spirits, tobacco products and for Duty Free Shop. ... RD – Excise duty Beer is also a Duty return but imposed under the Excise Act. ... RZ – T5013 – Partnership Information Return A partnership can be formed between individuals, corporations, trusts, or other partnerships, in any combination. ...

Line 12200 – Net partnership income (limited or non-active partners only) Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if you were either of the following: a limited partner a partner who was not actively involved in the partnership and not otherwise involved in a business or profession similar to that carried on by the partnership If neither of these conditions apply to you, report your share of the partnership's net income (or loss) on the applicable self-employment income lines (13500, 13700, 13900, 14100 and 14300) of your return. ... Forms and publications Income Tax Package Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Form T5004, Claim for Tax Shelter Loss or Deduction Interpretation Bulletin IT-510 ARCHIVED, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property Related topics Lines 12599 and 12600 – Rental income Lines 13499 to 14300 – Self-employment income Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 25100 – Limited partnership losses of other years Page details Date modified: 2025-01-21 ...

SR&ED Program archives – 2004 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2004 is organized by date. [2004-10-05] Application Policy SR&ED 2004-03: Prototypes, Pilot Plants / Commercial Plants, Custom Products and Commercial Assets [2004-10-05] Revised – Application Policy SR&ED 2004-02: Filing Requirements for Claiming SR&ED Carried Out in Canada is replaced by Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2004-09-30] Pulp and Paper Sector Guidance Document [2004-09-30] Chemicals Guidance Document #3—Chemical Processes—Part 1 [2004-07-09] SR&ED 2002 Client Survey Results [2004-07-09] Allocation of Labour Expenditures for SR&ED [2004-06-07] Plastics Guidance Document – New section on moulds, tools and dies [2004-05-21] Revised – Chemicals Guidance Document #2 – Qualifying Work [2004-01-28] Application Policy SR&ED 2004-01: Retiring Allowance Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

File payroll information returns (slips and summaries) Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving payroll correspondence from the CRA Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ... Box 27 – Country code of residence Enter the 3-letter code for the country in which the recipient is a resident for tax purposes. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ... Box 27 – Country code of residence Enter the 3-letter code for the country in which the recipient is a resident for tax purposes. ...