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For example: 4 m (length of dining area) times 3 m (width of dining area) equals 12 m 2 (total size of dining area) Determine the percentage of your home that you use as a work space To determine the percentage of your home that you use as a work space, use this formula: Size of your work space divided by Size of your home times 100 equals your work space as a % of your home Example: Basic calculation 40 m 2 (size of work space) divided by 400 m 2 (size of home) times 100 (to convert it into a percentage) equals 10% (percentage of home used as a work space) The calculator will perform this calculation for you. ... Since the dining room is not used only for work, Sam will need to calculate the employment use of that work space. 12% (size of work space compared to the entire finished area of the home) times 23.8% (40 hours worked per week divided by 168 hours in a week) times 100 (to convert into a percentage) equals 2.8% (percentage of home that is used as a work space) If Sam paid $1,200 for rent, electricity, heat, and water for the period she worked at home because of COVID-19, the employment use portion is $1,200 x 2.8% = $33.60. Example: Spare room is the work space Charlie lives alone in a 5-room house and has a designated area (spare room) where Charlie only performs employment duties. 20 m 2 (area of Charlie's work space in his home) divided by 200 m 2 (total finished area) times 100 (to convert into a percentage) equals 10% (percentage of home Charlie uses for his work space) If Charlie paid $1,200 for electricity, heat, and water for the period they worked at home because of COVID-19, the employment use portion is $1,200 x 10% = $120. ...

On Schedule 1 of your T2 Corporation Income Tax Return (T2SCH1): On line 605, include a short description clearly identifying each COVID-19 subsidy you received Example: “CEWS $15.5K” On the corresponding line 295, enter “0” If you are a member of a partnership, reflect any CEWS amount included in the partnership’s income and allocated to you in the amount you enter on line 129, “Income or loss for tax purposes – partnerships” Related forms and guide General Index of Financial Information (GIFI) (RC4088) Income Statement Information (T2SCH125) Net Income (Loss) for Income Tax Purposes (T2SCH1) T2 Corporation- Income Tax Guide 2020 (T4012) Trusts Include the total CEWS amount you received for the tax year on line 19, “Other income” of your T3 Trust Income Tax and Information Return. ... On form T5013SCH1, Net Income (Loss) for Income Tax Purposes – Schedule 1: As a member of a partnership, reflect any CEWS amount included in the partnership’s income and allocated to you in the amount you enter on line 109, “Income or loss for tax purposes from partnerships” On any of lines 600 to 604, include a short description clearly identifying the total CEWS amount the partnership received Example: “CEWS $15.5K” On the line 290 to 294 that corresponds to the line used to enter the description, enter “0” Related forms and guide General Index of Financial Information (GIFI) (RC4088) Income Statement Information- Schedule 125 (T5013SCH125) Net Income (Loss) for Income Tax Purposes – Schedule 1 (T5013SCH1) Individual employers If you are an individual who has received a CEWS amount as an eligible employer, you will report the total amount you received on the statement of activities form(s) that apply to your situation. ...

On Schedule 1 of your T2 Corporation Income Tax Return (T2SCH1): On line 605, include a short description clearly identifying each COVID-19 subsidy you received Example: “CEWS $15.5K” On the corresponding line 295, enter “0” If you are a member of a partnership, reflect any wage subsidy amount included in the partnership’s income and allocated to you in the amount you enter on line 129, “Income or loss for tax purposes – partnerships” Related forms and guide General Index of Financial Information (GIFI) (RC4088) Income Statement Information (T2SCH125) Net Income (Loss) for Income Tax Purposes (T2SCH1) T2 Corporation- Income Tax Guide 2020 (T4012) Trusts Include the total wage subsidy amount you received for the tax year on line 19, “Other income” of your T3 Trust Income Tax and Information Return. ... On form T5013SCH1, Net Income (Loss) for Income Tax Purposes – Schedule 1: As a member of a partnership, reflect any wage subsidy amount included in the partnership’s income and allocated to you in the amount you enter on line 109, “Income or loss for tax purposes from partnerships” On any of lines 600 to 604, include a short description clearly identifying the total wage subsidy amount the partnership received Example: “CEWS $15.5K” On the line 290 to 294 that corresponds to the line used to enter the description, enter “0” Related forms and guide General Index of Financial Information (GIFI) (RC4088) Income Statement Information- Schedule 125 (T5013SCH125) Net Income (Loss) for Income Tax Purposes – Schedule 1 (T5013SCH1) Individual employers If you are an individual who has received a wage subsidy amount as an eligible employer, you will report the total amount you received on the statement of activities form(s) that apply to your situation. ...

Learn more: GST/HST in special cases – Trade-ins Who has to pay the provincial part of the HST and when Generally, you have to pay the provincial part of the HST or a portion of it when you register your vehicle in a province where the HST applies or if you bring the vehicle into a participating province from: another province or other area in Canada and you were not required to pay the provincial part of the HST for the supply of the vehicle or you were required to pay it at a lower rate outside Canada and you were not required to pay the provincial part of the HST on the importation of the vehicle However, you may need to self-assess the amount owing. ... Learn more: GST/HST in special cases – Trade-ins GST/HST on leases Lease period (must be continuous) GST/HST application Three months or less GST/HST applies on lease payments at the rate of the province or other area in Canada where the supplier delivers the vehicle or makes it available to the customer. ... Learn more: Excise and GST/HST News – No. 83 (Winter 2012) GST/HST on sales of specified motor vehicles The following tabs show how the GST/HST is applied in various circumstances on a sale made by a GST/HST registrant. ...

To find out if your income is still exempt visit CRA and COVID-19 – Indigenous income tax issues. ... To get the benefits or credits you are entitled to, including related provincial & territorial credits, you and your spouse or common-law partner (if you have one) need to file your taxes on time each year. ... Other resources Benefits and credits Factsheet: Indigenous peoples (available in 16 languages) Free webinar on March 29, 2023 – Benefits and credits for Indigenous peoples. ...

For example, the METRO & Elles program, implemented under her aegis in 2015, provides a host of initiatives aimed at the advancement of women. ... Lamothe is the Founder of Tandem International, an advisory firm specialized in omnichannel retailing & branding; covering areas such as brand building, corporate reputation, business restructuring and human capital with an emphasis on profit-driven analytics. ... Prior to joining Google, she held various roles during her 12 years at L’Oréal, from International Marketing Director in France to CMO & CCO in Canada where she leveraged the strengths of digital to help L’Oréal’s 33 beauty brands compete. ...

MONCTON E1C $20,018.75 FLORENCEVILLE-BRISTOL RECREATION & PARKS INC BRISTOL E7L $1,296.22 FREDERICTON AREA POLLUTION CONTROL COMMISSION FREDERICTON E3B $33,506.54 "FREDERICTON NON-PROFIT HOUSING CORPORATION, INC. " FREDERICTON E3B $14,704.60 FREDERICTON REGION SOLID WASTE COMMISSION FREDERICTON E3B $88,982.76 FUNDY REGION SOLID WASTE COMMISSION GRAND BAY-WESTFIELD E5K $90,499.03 GLENN ABBEY CO-OPERATIVE LTD MONCTON E1C $958.04 GOLDEN TERRACES SENIORS HOUSING CO-OPERATIVES LTD MONCTON E1C $779.50 GREATER MONCTON PEST CONTROL COMMISSION MONCTON E1A $4,092.14 GREATER MONCTON PLANNING DISTRICT COMMISSION MONCTON E1C $3,404.01 GREATER MONCTON SEWERAGE COMMISSION RIVERVIEW E1B $94,188.80 HEATHERWAY HOUSING CO-OPERATIVE SAINT JOHN E2L $1,027.29 HIGH MEADOW PARK HOUSING COOPERATIVE LIMITED SAINT JOHN E2L $556.93 Kennebecasis Valley Fire Department Inc. ROTHESAY E2E $5,054.51 KENT COUNTY SOLID WASTE COMMISSION BOUCTOUCHE E4S $7,328.16 KINGS COUNTY REGION SOLID WASTE PROVISIONAL COMMITTEE SUSSEX E4E $8,139.42 KODIAC PLACE INC PETITCODIAC E4Z $1,282.77 LA COMMISSION DES EGOUTS MICHAUD INC GRAND SAULT E3Z $312.42 "LA COOPERATIVE D'HABITATION ""OASIS"" LTEE " TRACADIE-SHEILA E1X $511.20 LA COOPERATIVE D'HABITATION DE SHEDIAC LTEE/THE SHEDIAC HOUSING CO-OPERATIVE LTD SHEDIAC E0A $404.69 LA MUNICIPALITE DE KEDGWICK KEDGWICK E8B $22,487.37 LA VILLE DE BOUCTOUCHE INC BOUCTOUCHE E4S $30,512.81 LE VILLAGE DE LE GOULET INC LE GOULET E8S $7,133.48 LE VILLAGE DE NEGUAC NEGUAC E9G $25,240.78 LES DYNAMIQUES DE ST-JOSEPH INC ST-JOS-MADAWASKA E7B $606.47 LES LOGEMENTS TRACADIE INC TRACADIE-SHEILA E1X $463.77 LES RESIDENCES SENATEUR EDGAR E FOURNIER INC SAINT-BASILE E7C $673.37 MAPLE GROVE CO-OPERATIVE L'ERABLIERE LTD/LTEE. ...

Calculate payroll deductions and contributions Get ready to make deductions About the deduction of CPP contributions CPP contribution rates, maximums and exemptions Second additional CPP contribution (CPP2) rates and maximums New – 2024 About the deduction of EI premiums EI premium rates and maximums About the deduction of income tax Income tax rates and income thresholds About the GST/HST on benefits GST/HST rates on benefits Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing About the GST/HST on benefits On this page How GST/HST applies to benefits Determine if you have to remit GST/HST on benefits When to remit and file GST/HST returns Can you claim input tax credits (ITCs) on benefits What to do if you have employees whose province of employment is Quebec References How GST/HST applies to benefits GST/HST does not apply to: Salaries and wages Commissions Gratuities Other cash remuneration you pay to employees Whether the GST/HST applies to an employee benefit or non-cash compensation (also called a fringe or employee taxable benefit) is largely based on whether the employee's benefit is taxable under the Income Tax Act. ... Learn more if the physical location of your business is in Quebec: GST/HST and QST | Revenu Québec References Related GST/HST for businesses GST Memorandum 9.1, Taxable Benefits (Other than Automobile Benefits) Legislation ETA: 142 Place of supply ETA: 166 Application of tax ETA: 169 General rules for input tax credits 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 ETA: 221 Requirement to collect tax ETA: 225(4) Time limits for input tax credits ETA: 228 Remitting net tax ETA: Schedule V Exempt supplies ETA: Schedule VI Zero-rated supplies ITC restrictions Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2024-09-24 ...

An e-services project is currently underway to improve Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, which will allow taxpayers to submit structured relief requests through the CRA’s online portals. ... The electronic Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, will be completed and available to taxpayers through the CRA online portals in October 2019. 2020 update In April 2019, the CRA implemented a standardized approach for documenting taxpayer relief decisions, which has resulted in a more consistent processing of taxpayer relief requests. ... The electronic Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, was launched through the CRA online portals in October 2019, allowing individuals to complete and submit their requests for relief electronically. ...

Budgetary financial information (dollars) Program/ Subprogram 2014-15 Main Estimates 2014-15 Total Authorities 2014-15 Planned 1 2014-15 Actual 2 2014-15 Difference (Planned minus Actual) Benefit Programs 390,354,003 362,942,761 390,442,143 351,409,527 39,032,616 Benefit Enquiries no dataa no dataa 36,072,252 30,836,591 5,235,661 Benefit Programs Administration no dataa no dataa 108,369,891 105,811,737 2,558,154 Statutory Children's Special Allowance Payments no dataa no dataa 246,000,000 214,761,199 31,238,801 3 Human resources (full-time equivalent) Program/ Subprogram 2014-15 Planned 2014-15 Actual 2014-15 Difference (Planned minus Actual) Benefit Programs 1,568 1,253 315 Benefit Enquiries 519 293 226 4 Benefit Programs Administration 1,049 960 89 5 Statutory Children's Special Allowance Payments no dataa no dataa no dataa Performance measurement Program Benefit Programs Expected Result Performance Indicator Target Actual Result Benefit recipients are provided timely and accurate eligibility determinations and payments, and have access to timely and accurate information Number of service standards targets met or mostly met relating to benefits administration and enquiries 6 100% 100% no dataa Payment accuracy after application processing and account maintenance transaction 98% 99.3% Subprogram Benefit Enquiries Expected Result Performance Indicator Target Actual Result Benefit recipients have access to timely and accurate responses to their telephone enquiries Caller Accessibility – Percentage of Canada child tax benefit callers who succeed in reaching the CRA telephone service 80% 83% no dataa Caller Accessibility – Percentage of GST/HST credit callers who succeed in reaching the CRA telephone service 80% 80% no dataa Percentage of accurately updated internal reference materials for benefit services agents 100% 100% Subprogram Benefit Programs Administration Expected Result Performance Indicator Target Actual Result Benefit and credit eligibility determination and payment processing are timely and accurate Number of service standards targets met or mostly met relating to benefit and credit application or maintenance 6 100% 100% no dataa Percentage of Canada child tax benefit and GST/HST credit accounts targeted under the adjusted validation programs (validation and compliance) 50% 61.3% no dataa Percentage of respondents satisfied with benefit application processing time 75% N/A 7 Table Notes 1. ... See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...