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The $1,000 amount payable in December 2009 exceeds 25% of the total amount for the membership (25% x $3,000 = $750). Since HST applies to the portion of the amount that exceeds $750, the association charges HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in June 2010 does not exceed 25% of the total amount for the membership (25% x $5,000 = $1,250). ...

Section I – Purchase and sale information If you answer Purchase in question 7 in Section C, you have to complete Section I and provide the additional information requested below. ... For each purchase, tick (✔) the appropriate column. If you answer yes, complete Section J – Valuation and appraisal information. ...

Evaluation – Income Tax Rulings Directorate Final Report Audit, Evaluation, and Risk Branch March 2021 On this page Executive summary 1. ... Appendix E: Comparison of income tax ruling programs across international tax administrations Comparison of income tax ruling programs across international tax administrations Characteristic Canada Revenue Agency (Canada) Australian Taxation Office (Australia) Inland Revenue (New Zealand) Her Majesty’s Revenue and Customs (United Kingdom) Internal Revenue Services (United States) Revenu Québec (Quebec) Ruling terminology Advance Income Tax Ruling Private Ruling Binding (Private) Ruling Clearance Private Letter Ruling Advanced rulings Technical Interpretation Requests Yes- External/Internal Interpretations No – Public Rulings No – Public Rulings Yes – but only in certain cases No – Provide public guidance on topic of interest Yes – External/Internal Interpretations Service Standard to issue the ruling 90 business days, where the 90 business days accounts for only the amount of time the file is with the rulings officer, and excludes when it is on hold with the taxpayer 28 calendar days, once all information is received 10 weeks to come up with a draft Substantive reply on 75% of rulings received within 28 calendar days Determined annually on complexity where service standard is mostly 180 days but financial institutions section is 270 days for example Determined on scale of completion and are only for interpretations and none for rulings Are fees charged to the taxpayer for a ruling? ... Yes Yes Yes Yes Yes Yes Publishing of rulings once issued Rulings are published on a third party publisher, access to view is by subscription Public Rulings – Published on the ATO legal database Private Rulings – edited versions published on the ATO legal database Public Rulings – Published on their website Binding (Private) Rulings – not published or publicly available Rulings are not, in general, published on their website nor are they publicly available. ...

Table 1 – Net excise tax assessed on petroleum products for fiscal year 2020-2021 Table 2 – Net excise tax assessed on fuel-inefficient vehicles (green levy) and automotive air conditioners for fiscal year 2020-2021 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. ...

Area B – Equipment additions in the year List in this area the details of all equipment or other property you acquired or improved in the current tax year. ... Forms and publications Guide T4036, Rental Income Form T776, Statement of Real Estate Rentals Related links Column 3 – Cost of additions in the year Grants, subsidies, and other incentives or inducements Rental – classes of depreciable property Page details Date modified: 2025-06-05 ...

Line 367 – Canada caregiver amount for infirm children under 18 years of age You can claim an amount for each of your or your spouse's or common-law partner's children who: are under 18 years of age at the end of the year; lived with both of you throughout the year; and are dependent on others because of an impairment in physical or mental functions and will likely continue to be dependent on others for an indefinite duration. ... Forms and publications General income tax and benefit package- Guide, return and schedules Guide RC4064, Disability-Related Information Form T2201, Disability Tax Credit Certificate Related links Line 305 – Amount for an eligible dependant Line 326 – Amounts transferred from your spouse or common-law partner Tax credits and deductions for persons with disabilities Report a problem or mistake on this page Thank you for your help! ...

Line 30500 – Canada caregiver amount for infirm children under 18 years of age Note: Line 30500 was line 367 before tax year 2019. ... Forms and publications Income tax package- Guide, return and schedules Guide RC4064, Disability-Related Information Form T2201, Disability Tax Credit Certificate Related links Line 30400 – Amount for an eligible dependant Line 32600 – Amounts transferred from your spouse or common-law partner Tax credits and deductions for persons with disabilities Report a problem or mistake on this page Thank you for your help! ...

Line 44800 – CPP or QPP overpayment Residents of a province or territory other than Quebec on December 31, 2024 Complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, to calculate the amount, if any, of your overpayment to enter on line 44800 of your return. ... Forms and publications Income Tax Package Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments Related topics Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 30800 – Base CPP or QPP contributions through employment income Page details Date modified: 2025-01-21 ...

Line 42100 – CPP contributions payable on self-employment income and other earnings For individuals 60 to 70 years of age only For more information, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries. ... Forms and publications Income Tax Package Schedule 8, Canada Pension Plan Contributions and Overpayment Form CPT20, Election to Pay Canada Pension Plan Contributions Form RC381, Inter-Provincial calculation for CPP and QPP contributions and overpayments Related topics Line 31000 – CPP or QPP contributions on self-employment income and other earnings Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Page details Date modified: 2025-01-21 ...

Line 23200 – Other deductions: Legal fees Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide P102, Support Payments Interpretation Bulletin IT-99R5 CONSOLID ARCHIVED, Legal and Accounting Fees Related topics Line 22100 – Carrying charges, interest expenses, and other expenses Line 22900 – Other employment expenses Report a problem or mistake on this page Thank you for your help! ...