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Qualified donees – Consequences of returning donated property (CG-016) Other qualified donees Explains the rules on when a qualified donee is required to file an information return to the CRA for gifted property that is returned to the donor. ... Religious Charities – Exemption (CPC-016) Operating a registered charity Identifies the conditions under which some religious charities are exempted from filling some portions of the T3010. ... Return – political (CSP-R08) Gifts and issuing tax receipts Explains the circumstances when an official agent of a candidate must file Form T2093, Contributions to a Candidate at an Election – Information Return, and an agent of a registered party must file Form T2092, Contributions to a Registered Party – Information Return. ...

Qualified donees – Consequences of returning donated property (CG-016) Other qualified donees Explains the rules on when a qualified donee is required to file an information return to the CRA for gifted property that is returned to the donor. ... Religious Charities – Exemption (CPC-016) Operating a registered charity Identifies the conditions under which some religious charities are exempted from filling some portions of the T3010. ... Return – political (CSP-R08) Gifts and issuing tax receipts Explains the circumstances when an official agent of a candidate must file Form T2093, Contributions to a Candidate at an Election – Information Return, and an agent of a registered party must file Form T2092, Contributions to a Registered Party – Information Return. ...

For more information, refer to Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... For more information, refer to Income Tax Folio S3-F10-C2, Prohibited Investment – RRSPs, RRIFs, RESPs, RDSPs, FHSAs and TFSAs. ... For more information, go refer to Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ...

SHAWNIGAN LAKE V0R $1,239.76 LIFE CYCLE HOUSING SOCIETY POWELL RIVER V8A $1,314.66 LIGHTHOUSE POINT WATERWORKS DISTRICT MAYNE ISLAND V0N $76.54 LITTLE QUALICUM WATER WORKS DISTRICT QUALICUM BEACH V9K $640.13 LOOKOUT EMERGENCY AID SOCIETY VANCOUVER V6A $111,134.46 LUMBY & DISTRICT SENIOR CITIZENS HOUSING SOCIETY LUMBY V0E $721.53 LYNN VALLEY CO-OPERATIVE HOUSING ASSOCIATION VANCOUVER V5W $196.18 MABEL LAKE UTILITY SOCIETY ENDERBY V0E $548.96 MANHATTAN HOUSING CO-OP VANCOUVER V5W $557.65 MAPLE CREEK HOUSING CO-OPERATIVE VANCOUVER V5N $853.32 MARINA HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $1,715.28 MAYNE ISLAND IMPROVEMENT DISTRICT MAYNE ISLAND V0N $787.46 MENNONITE CENTRAL COMMITTEE SUPPORTIVE CARE SERVICES SOCIETY ABBOTSFORD V2S $1,123.84 MILL BAY WATERWORKS DISTRICT MILL BAY V0R $9,740.42 MIRAGE TRUCKING LTD. ... VANDERHOOF V0J $2,965.46 OKANAGAN BASIN WATER BOARD VERNON V1B $2,360.36 OKANAGAN FALLS IRRIGATION DISTRICT OKANAGAN FALLS V0H $9,367.62 OKANAGAN LANDING VOLUNTEER FIREFIGHTERS ASSOCIATION VERNON V1H $2,247.12 OKANAGAN METIS & ABORIGINAL HOUSING SOCIETY KELOWNA V1Y $6,887.72 OKANAGAN REGIONAL LIBRARY DISTRICT KELOWNA V1W $34,246.46 ORGANIZED CRIME AGENCY OF BRITISH COLUMBIA SOCIETY NEW WESTMINSTER V3M $15,313.40 OSOYOOS ELKS SENIOR CITIZENS SOCIETY OSOYOOS V0H $83.01 P. & J. WATER SERVICES (1987) LTD. TAYLOR V0C $7,357.30 PACIFIC HEIGHTS HOUSING CO-OPERATIVE NEW WESTMINSTER V3M $14,790.49 PACIFIC VEHICLE TESTING TECHNOLOGIES LTD. ...

. ¶3.7 – 3.9 have been added to discuss the concepts of separation and living separate and apart. ¶3.12 has been added to discuss the concept of spousal support. ¶3.15 – 3.16 have been added to discuss issues relating to income inclusion by the recipient under paragraph 56(1)(b). ¶3.17 (formerly ¶14 of IT-530R) has modified the wording for element B of the formula to parallel the wording in 60(b). ¶3.18 (formerly ¶16 of IT-530R) has been expanded to clarify that the priority of child support applies on a case-by-case basis as explained in ¶3.35. ¶3.19 (formerly ¶34 of IT-530R) has been expanded to clarify that paragraphs 56(1)(c.2) and 60(c.2) do not apply to reimbursements made under a written agreement. ¶3.20 has been added to discuss the alternatives available in the year of a change in marital status. ¶3.21 (formerly contained in ¶7 of IT-530R) has been modified with respect to the date of a court order and expanded to explain the relevance of the term commencement day for the purposes of paragraph 56(1)(b). ¶3.22 (formerly ¶15 of IT-530R) has been modified and expanded to discuss issues relating to income inclusion by the recipient under paragraph 56(1)(b). ¶3.23 (formerly contained in ¶7 of IT-530R) has been expanded to discuss the relevance of the deeming provisions for certain voluntary payments made before the date of a court order or written agreement for the purposes of subsection 56.1(3). ¶3.25 (formerly contained in ¶7 of IT-530R) has been expanded to clarify that where an order or agreement made before May 1997 changes only a spousal support amount payable, that change in spousal support will not trigger a commencement day under either subparagraph (b)(ii) or (iii) of the definition of commencement day. ¶3.31 has been added to discuss issues relating to a written agreement where the parties exchange electronic correspondence. ¶3.32 has been added to provide information dealing with the priority of a court order over a written agreement. ¶3.33 has been added to provide a clear statement that the tax treatment of support amounts will be based solely on the requirements provided for in the Act. ¶3.35 (formerly ¶18 of IT-530R) has been modified to emphasize the requirement for a court order or written agreement and also that the amount deductible under paragraph 60(b) is the total of all amounts determined by the formula in paragraph 60(b) after giving consideration to support amounts paid to a particular person. ¶3.40 (formerly ¶10 of IT-530R) has been modified to expand the discussion of adjusting support amounts where the court order or written agreement gives consideration to bonuses and incentive payments. ¶3.42 has been added to address circumstances similar to former ¶11 where a support amount is offset by an equalization amount owed by the recipient to the payer. ¶3.44 (formerly contained in ¶22 of IT-530R) has been has been changed to note the CRA’s general acceptance of the Tax Court of Canada decision in Craig James v HMTQ, 2013 TCC 164, 2013 DTC 1135 for a lump-sum payment for retroactive periodic maintenance paid pursuant to a court order. ¶3.45 (formerly contained in ¶22 of IT-530R) has been expanded to clarify that where a lump-sum amount meets the requirements of a support amount, it is deductible by the payer and included in the income of the recipient. ... The paragraph has also been modified to clarify that the payer may be entitled to personal tax credits after the death of the recipient. ¶3.68 has been added to discuss the treatment of payments directly from a pension plan to the recipient and includes a reference to paragraph 11 of Interpretation Bulletin IT-499R, Superannuation or Pension Benefits. ¶3.73 has been added to refer readers to Interpretation Bulletin IT-513, Personal Tax Credits. ¶3.74 (formerly ¶35 of IT-530R) has been modified to note that the restriction in subsection 118(5) is applied in respect of a particular person as well as giving consideration to amounts paid to third parties. ¶3.75 – 3.76 have been added to include discussion of the exception in subsection 118(5.1) for claiming a personal tax credit in respect of a person where more than one individual is required to make a child support payment in respect of that person. This provision was amended by 2007, c. 35, s. 36(2), applicable to the 2007 and subsequent tax years. ¶3.78 – 3.82 (formerly contained in ¶17, 18, 20 and 21 of IT-99R5 and Income Tax Technical News No. 24) have been added to explain the types of deductible and non-deductible legal and accounting fees as outlined in ITTN No. 24. ...

Effective December 10, 1998, an eligible claimant (herein called "the landlord") is entitled to recover the tax according to the formula: A- B where A = the total of all tax that was payable by the landlord before the time at which the deemed supply of the land is made and the lessee's or sub-lessee's requirement to self-supply arises. ... B = the total of all other rebates and ITCs that the landlord was entitled to claim in respect of any amount included in the total for A. Prior to December 10, 1998, an eligible claimant is entitled to recover the tax according to the formula: A- B where A = the "total tax charged" for the land (for example, the total tax payable by the person who supplies the land on the last acquisition of the land and the tax payable on improvements to the land since that last acquisition), and B = the sum of all other rebates and ITCs which the person was entitled to claim in respect of A. 6. ...

Question 6 – Income reporting In some circumstances, retroactive pension payments owing to the retired member must be credited with interest. ... Question 7 – Amending retirement compensation arrangement legislation Can the Department of Finance consider recommending an amendment to the Income Tax Act that would facilitate the transfer of lump sum amounts from a retirement compensation arrangement (RCA) to a payout annuity on a tax-deferred basis? ... Question 10 – Paying benefits of un-locatable members to a legislatively specified government office This topic is likely to become more and more important. ...

Related topics UFile instructions FHSA deduction Line 20805 The first home savings account (FHSA) is a registered plan that allows individuals to save money tax-free (up to certain limits) to buy or build a qualifying first home Individuals who contribute to a FHSA can generally claim a deduction on line 20805 Transfers from an individual’s RRSPs to their FHSA are not deductible Individuals who contribute to a FHSA will receive a T4FHSA slip, the contribution amount is found in box 18 Schedule 15 – FHSA Contributions, Transfers and Activities must be submitted with the tax return for: the year the FHSA is opened any year a contribution is made to a FHSA An individual’s FHSA participation room is found on their latest notice of assessment, notice of reassessment or Form T1028 only after they file Schedule 15 for the year they opened a FHSA: an individual’s FHSA participation room for the year they opened a FHSA is $8,000 UFile tip The software automatically generates Schedule 15. ... To see if a particular location lies within one of these zones, refer to: CRA website: Line 25500 – Places located in prescribed zones UFile software Tax tip Please note that if the individual moved to a prescribed zone near the end of the year and did not live there for a period of at least six consecutive months at the time the return is completed, they are not entitled to the deductions. ... An individual cannot claim the travel deduction if one of the following situations applies: The individual or a member of their family received or was entitled to receive non-taxable amounts as travel assistance, travel allowance or as a reimbursement for travel expenses Someone else has already claimed the travel deduction for the same trip on their tax return Refer to Form T2222, Northern Residents Deductions, for information on: calculating meal and vehicle expenses using the detailed or simplified method calculating the value of round-trip airfare the definition of dwelling and special work site when and how to deduct an attendant's travel expenses Related topics UFile instructions Northern residents on Canada.ca Form T2222, Northern residents deductions on Canada.ca Line 25500 – Lowest Return Airfare Table on Canada.ca Page details Date modified: 2024-12-20 ...

Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025. Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, since January 1, 2020. ... AI tools can be used to summarize and analyze massive data sets and produce new information and content – a highly useful tool for investigative journalists. ...

Get a copy of the TD1 forms based on the situation Federal form – TD1: To be filled out by all individuals All individuals must fill out the federal form TD1, Personal Tax Credits Return. ... Provincial and territorial form – TD1: To be filled out by all individuals that are claiming more than the basic personal amountAlberta All individuals in Alberta claiming more than the basic personal amount must fill out the provincial form TD1AB, Alberta Personal Tax Credits Return. ... References Legislation ITA: 153(1) Withholding ITA: 227(1) Employee cannot take action against employer for withholding ITA: 227(2) Requirement to file TD1 ITA: 227(3) Deduct using only basic exemption if no TD1 is filed ITA: 227(4) Funds deemed to be held in trust ITA: 227(12) Employee/ Employer cannot agree to waive tax ITA: 230(1) Books and records ITR: 100(1) Definitions ITR: 100(4) Employee not required to report for work ITR: 102(1) Amount to withhold ITR: 107(1) Due date for filing TD1 form ITR: 107(2) TD1X – Commission Employees ITR: 107(3) Revoke a TD1X ITR: 205(1) T4 and T4A slips filing deadline Document navigation Next: After you set up your employee Page details Date modified: 2022-08-15 ...