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Column 13 – UCC at the end of the year (column 6 minus column 12) This is the undepreciated capital cost (UCC) at the end of the current tax year. This will be the amount you enter in column 2 – Undepreciated capital cost (UCC) at the start of the year when you calculate your CCA claim next year. ... Forms and publications Guide T4036, Rental Income Form T776, Statement of Real Estate Rentals Related links Line 9947 – Recaptured capital cost allowance Line 9948 – Terminal loss Report a problem or mistake on this page Thank you for your help! ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Do not include: dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources) dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources) eligible dividends (see Box 24 – Actual amount of eligible dividends) taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources) capital gains dividends (see Box 18 – Capital gains dividends) Note You do not need to submit a T5 slip if capital gains dividends are the only dividends. ...

Line 22100 – Carrying charges, interest expenses, and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), tax-free savings account (TFSA) and first home savings account (FHSA)) fees for certain investment advice (see Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel Archived) or for recording investment income reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see Interpretation Bulletin IT-99R5, Legal and Accounting Fees Consolidated and Archived) most interest you paid on money you borrowed and used to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. ... Forms and publications Income Tax Package Guide T4037, Capital Gains Form T2210, Verification of Policy Loan Interest by the Insurer Interpretation Bulletin IT-99R5, Legal and Accounting Fees Consolidated and Archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel Archived Related topics Line 12100 – Interest and other investment income Line 12700 – Taxable capital gains Line 31900 – Interest paid on your student loans Page details Date modified: 2025-01-21 ...

Table 1 – Net excise duty assessed on spirits for fiscal years 2018-2019 and 2019-2020 Table 2 – Net excise duty assessed on wine for fiscal years 2018-2019 and 2019-2020 Table 3 – Net excise duty assessed on beer for fiscal years 2018-2019 and 2019-2020 Table 4 – Net excise duty assessed on cannabis for fiscal years 2018-2019 and 2019-2020 Tables in CSV format Please refer to the explanatory notes about these tables. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 14/114)] × 15% = $46,052.63 You are required to report and remit the tax of $46,052.63 that you are deemed to have collected. The purchaser is considered to have paid the HST at 14% (that is, $350,000 × 14/114 = $42,982.46) and is not liable to pay the additional 1% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Prince Edward Island, refer to the following publications: GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders; GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing; GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

EDM10-1-6 Completing an Excise Duty Return – Wine Licensee You can view this publication in: HTML edm10-1-6-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B265 Excise Duty Return – Wine Licensee Page details Date modified: 2025-01-02 ...

EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee You can view this publication in: HTML edm10-1-8-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B267 Excise Duty Return – Tobacco Licensee Page details Date modified: 2023-02-03 ...

EDM10-1-4 Completing an Excise Duty Return – Licensed User You can view this publication in: HTML edm10-1-4-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B263 Excise Duty Return – Licensed User Page details Date modified: 2023-02-03 ...

EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop You can view this publication in: HTML edm10-1-2-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B261 Excise Duty Return – Duty Free Shop Page details Date modified: 2023-02-03 ...

EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee You can view this publication in: HTML edm10-1-7-e.html Last update: 2023-02-03 Related documents: B256 Excise Act, 2001 – Application for Refund B266 Excise Duty Return – Spirits Licensee Page details Date modified: 2023-02-03 ...