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For more information, see " Making additional CPP contributions ". ... See " Making additional CPP contributions " for details. Line 310- CPP or QPP contributions on self-employment and other earnings Claim, in dollars and cents, the same amount you claimed on line 222 of your return. ... See " Transferring and carrying forward amounts " for more information. ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Calculation of P's gross profit P's gross profit (after selling all the production at $12 a unit) will be $340, calculated as follows: Sales: Disposition to C 40 units at $11 = $440 Disposition on the market 100 units at $12 = $1,200 Total sales $1,640 Cost of sales: Purchase from C 100 units at $13 = $1,300 Gross profit $340 For tax purposes, P's gross income would be $600 (gross profit of $340 plus the Crown charges of $260). ...

Calculation of P's gross profit P's gross profit (after selling all the production at $12 a unit) will be $340, calculated as follows: Sales: Disposition to C 40 units at $11 = $440 Disposition on the market 100 units at $12 = $1,200 Total sales $1,640 Cost of sales: Purchase from C 100 units at $13 = $1,300 Gross profit $340 For tax purposes, P's gross income would be $600 (gross profit of $340 plus the Crown charges of $260). ...

See " Transferring and carrying forward amounts " for more information. ... Previous page | Table of contents | Next page Date modified: 2003-12-12 ...

See " Transferring and carrying forward amounts " for more information. ... For information about the kinds of property to claim, see pamphlet P113, Gifts and Income Tax. a-2003-9.html" title=" Federal non-refundable tax credits"> Previous page | Table of contents | a-2003-11.html" title=" Net federal tax"> Next page Report a problem or mistake on this page Thank you for your help! ...

See " Transferring and carrying forward amounts " for more information. ... For information about the kinds of property to claim, see pamphlet P113, Gifts and Income Tax. a-2003-9.html" title=" Federal non-refundable tax credits"> Previous page | Table of contents | a-2003-11.html" title=" Net federal tax"> Next page Page details Date modified: 2003-12-12 ...

For the purpose of subdivision i of Division B of Part 1 of the Income Tax Act a "foreign affiliate" is defined in paragraph 95(1)(d) as being a non-resident corporation in which the taxpayer's equity percentage is not less than 10 %. ...

Also, once you claim this amount for a dependant: no one else can claim this amount for that dependant; and neither you nor anyone else can claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that dependant. ...