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X2-1 Licences X2-2 Small manufacturers X2-3 Bonds given as security by licensed wholesalers X3-1 Goods subject to excise tax X3-2 Liability for tax X6-1 Books and records X6-2 Returns and payments X6-3 Objections and appeals X7-1 Special levies – Insurance premiums Legislative source Excise Tax Act Page details Date modified: 2017-06-04 ...

ETSL43 Imposition of the air travellers security charge ETSL45 Air travellers security charge (ATSC) – Refunds ETSL52 Changes to the list of airports where the air tavellers security charge is levied ETSL81 Increases to air travellers security charge rates effective May 1, 2024 Legislative source Air Travellers Security Charge Act Page details Date modified: 2025-06-16 ...

. * Returns for some older tax years (2007 and prior) may automatically be saved using the Electronic Data Interchange (EDI) standard. ...

. – N.V. Delcredere, and The Committee for Financial Support to Export (Finexpro) Page details Date modified: 2017-06-22 ...

The categories most commonly identified by participants were: individual (3,074 participants), corporation (1,492 participants), and tax preparer / electronic filer (4,844 participants). ... Its use is common practice in real estate and many other trades" – Participant #504, voted "I support" "I hope if the new changes are done the old way of signing is still continued" – Participant #213, voted "I am not sure" "My concern is for taxpayer fraud" – Participant #104, voted "I do not support" Update Due to the global pandemic brought on by COVID-19, the CRA introduced temporary measures to alleviate some of the difficulties Canadians were experiencing while trying to file their taxes. ...

For the June payment, the employer will deduct $6,000 ($20,000 × 30%). For the September and December payments, the employer will deduct $3,000 ($10,000 × 30%). ... Guide T4001, Employers’ Guide – Payroll Deductions and Remittances, may especially be helpful. ...

Signed, Bruce MacDonald President & CEO, Imagine Canada Andrea McManus Chair and Founding Partner of ViTreo Group Arlene MacDonald Former executive Director of Community Sector Council of Nova Scotia Bruce Lawson President & CEO of The Counselling Foundation of Canada Denise Byrnes Executive Director of OXFAM-Québec Kevin McCort President & CEO of Vancouver Foundation Hilary Pearson Former President, Philanthropic Foundations Canada Paula Speevak President & CEO Volunteer Canada Paulette Senior President & CEO of Canadian Women’s Foundation Peter Dinsdale President & CEO of YMCA Canada Peter Elson Adjunct Assistant Professor, University of Victoria Peter Robinson Co-Owner of Hedgerow Farm and Former CEO of David Suzuki Foundation Susan Manwaring Partner, Miller Thomson Terrance Carter Partner, Carters Professional Corporation Introduction The Mandate of the ACCS The Advisory Committee on the Charitable Sector (the ACCS) was established and began its work in late 2019 as a permanent consultative forum for promoting meaningful dialogue between the charitable sector and the Government of Canada, in particular the Canada Revenue Agency (the CRA) and the Department of Finance Canada. ... The RFWG will continue to study the priority issues, begin to address the education / enforcement and definition of charity issues and seek to identify other regulatory issues that may have emerged more recently. ... Borrows & J. Tully (Eds.), Resurgence and Reconciliation: Indigenous-Settler relations and earth teachings. ...

Please refer to CVITP Virtual clinics – Guidelines and resources for volunteers. ... Income Income – description (see note 1) Old line number New line number Information slip(s) (see note 2) Employment income 101 10100 T4 Other employment income 104 10400 N/A Old age security (OAS) pension 113 11300 T4A(OAS) CPP or QPP benefits 114 11400 T4A(P) Other pensions and superannuation 115 11500 T4A, T5, T3, T4RIF Elected split-pension amount 116 11600 N/A Universal child care benefit (UCCB) 117 11700 RC62 Employment insurance and other benefits 119 11900 T4E EI maternity and parental benefits and PPIP maternity and paternity benefits N/A 11905 T4E Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations 120 12000 T5, T3 Taxable amount of dividends other than eligible dividends, included on line 12000, from taxable Canadian corporations 180 12010 T5, T3 Interest and other investment income 121 12100 T5, T3 Registered disability savings plan (RDSP) income 125 12500 T4A Total support payments received 156 12799 N/A Taxable amount of support payments received 128 12800 N/A Registered retirement savings plan (RRSP) income 129 12900 T4RSP Other income 130 13000 See All types of income (see note 1) Taxable scholarships, fellowships, bursaries, and artists' project grants 130 13010 T4A Workers' compensation benefits 144 14400 T5007 Social assistance payments 145 14500 T5007 Net federal supplements paid 146 14600 T4A(OAS) Total income 150 15000 N/A Deductions Deductions – description (see note 3) Old line number New line number Pension adjustment 206 20600 Registered pension plan (RPP) deduction 207 20700 RRSP deduction 208 20800 Pooled registered pension plan (PRPP) employer contributions 205 20810 Deduction for elected split-pension amount 210 21000 Annual union, professional, or like dues 212 21200 Universal child care benefit repayment 213 21300 Child care expenses 214 21400 Disability supports deduction 215 21500 Moving expenses 219 21900 Total support payments made 230 21999 Allowable deduction for support payments made 220 22000 Deduction for CPP or QPP contributions on self-employment income and other earnings 222 22200 Deduction for CPP or QPP enhanced contributions on employment income 22215 Other employment expenses 229 22900 Other deductions 232 23200 Federal COVID-19 benefits repayment 23210 Social benefits repayment (including old age security benefits repayment, employment insurance benefits repayment and Canada recovery benefit repayment) 235 23500 Net income 236 23600 Other payments deduction 250 25000 Northern residents deductions 255 25500 Additional deductions 256 25600 Taxable income 260 26000 Non-refundable tax credits Non-refundable tax credits – description (see note 3) Old line number New line number Basic personal amount 300 30000 Age amount 301 30100 Spouse or common-law partner amount 303 30300 Amount for an eligible dependant 305 30400 Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older 304 30425 Canada caregiver amount for other infirm dependants age 18 or older 307 30450 Number of children for whom you are claiming the Canada caregiver amount for infirm children under 18 years of age 352 30499 Canada caregiver amount for infirm children under 18 years of age 367 30500 Base CPP or QPP contributions through employment income 308 30800 Base CPP or QPP contributions on self-employment and other earnings 310 31000 Employment insurance premiums through employment 312 31200 Provincial parental insurance plan (PPIP) premiums paid 375 31205 Canada employment amount 363 31260 Home buyers’ amount 369 31270 Home accessibility expenses 398 31285 Pension income amount 314 31400 Disability amount (for self) 316 31600 Disability amount transferred from a dependant 318 31800 Interest paid on your student loans 319 31900 Your tuition, education, and textbook amounts 323 32300 Tuition amount transferred from a child or grandchild 324 32400 Amounts transferred from your spouse or common-law partner 326 32600 Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age 330 33099 Allowable amount of medical expenses for other dependants 331 33199 Donations and gifts 349 34900 Total federal non-refundable tax credits 350 35000 Refund or balance owing Refund or balance owing – description Old line number New line number Federal dividend tax credit 425 40425 Canada workers benefit advance payments received 415 41500 CPP contributions payable on self-employment and other earnings 421 42100 Social benefits repayment 422 42200 Provincial or territorial tax 428 42800 Total payable 435 43500 Total income tax deducted 437 43700 CPP or QPP overpayment 448 44800 Employment insurance overpayment 450 45000 Climate action incentive 449 45110 Refundable medical expense supplement 452 45200 Canada workers benefits (CWB) 453 45300 Canada training credit (CTC) 45350 Provincial or territorial credits 479 47900 Refund 484 48400 Balance owing 485 48500 Volunteer program 487 48700 Note 1: For more information on what to report as income, see All types of income. ... Documents Name Description Type CVITP quick tips How to deal with difficult situations and information related to COVID-19 benefits Job aid / Q&A Steps to hosting free tax clinics Steps an organization should take to host free tax clinics Job aid Steps to volunteer at a free tax clinic Steps a volunteer should take to participate at a free tax clinic Job aid Steps to preparing income tax returns Steps a volunteer should take to prepare income tax returns Job aid Represent a client How to navigate in the Represent a client portal Job aid Resources Useful resources for organizations and volunteers Job aid CVITP Grant Information about the CVITP grant and eligibility requirements Factsheet Video gallery Videos coming soon! ...

For more information on qualified investments, go to Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... Example – Contributing foreign funds to your FHSA Machi opened her first FHSA on July 27, 2024. ... For more information on advantage, go to Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ...

Of that $200 reimbursed to a third party, only $166.67 related to the personal use of the automobile (10,000 km / 12,000 km x $200). ... Standby charge benefit $12,000 is the amount of the standby charge benefit plus $500 is the amount of the standby charge reimbursement plus $166.67 is the amount of the payment to third party for personal use equals $12,666.67 is the total amount of the standby charge multiply by 12/112 is the HST tax fraction in Ontario equals $1,357.14 is the amount of HST on the standby charge benefit Operating expense benefit $2,900 is the amount of the operating expense benefit plus $300 is the amount of the operating expense reimbursement equals $3,200 is the total amount of the operating expense benefit multiply by 9% is the prescribed % in Ontario equals $288 is the amount of HST on the operating expense benefit Total amount to remit $1,357.14 is the amount HST on the standby charge benefit plus $288 is the HST on the operating expense benefit equals $1,645.14 is the amount of HST to remit on the automobile benefit on the GST/HST return using line 103 (or line 105 if filed electronically) Matthew's employer needs to remit $1,645.14 for the HST as he is considered a small business. ... References Legislation ETA: 173 Taxable benefit is considered a supply for GST/HST purposes ETA: 173(1)(b) ITC restrictions – property or services exclusively for the personal use, consumption or enjoyment of an individual ETA: 173(1)(c) Supply of property otherwise than by way of sale ETA: 173(1)(d) Exclusions ETA: 173(1)(d)(i) ITC restrictions under section 170 ETA: 173(1)(d)(vi)(A) Calculating the tax for automobile operating cost benefit ETA: 173(1)(d)(vi)(B) Calculating the tax for standby charge benefit ETA: 173(2) Election in effect to forego ITCs ETA: 173(3) Effect of the election GST/HST rates on automobile standby charges GST/HST rates on automobile operating expenses GST/HST rates on reimbursements other than standby charge or operating expense of an automobile GST/HST not considered collected, other than automobile GST/HST not considered collected, automobile or motor vehicle ITC restrictions Document navigation Next: Make corrections before filing Page details Date modified: 2025-04-14 ...