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Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Page details Date modified: 2007-01-02 ...

Please send your comments on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 Previous page | Table of contents Page details Date modified: 2007-01-02 ...

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By mail Order copies of publications to be mailed to you: Order forms and publications Order alternate formats for persons with disabilities digital audio (mp3) electronic text (E-text) braille large print Related links Other forms and publications you may need to help you complete your income tax and benefit return Forms and publications Form T1243, Deemed Disposition of Property by an Emigrant of Canada Form T1244, Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Form NR73, Determination of Residency Status (Leaving Canada) Form NR74, Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status Related topics Individuals – Leaving or entering Canada and non-residents Page details Date modified: 2025-01-20 ...

RRSP dollar limit for the current year (1994) $13,500 (A) 18% of earned income for the immediately preceding year (1993) (18% x $30,000) 5,400 (B) Lesser of lines (A) and (B) $ 5,400 Plus: Unused RRSP deduction room at the end of the immediately preceding year (1993) 500 RRSP deduction limit for the current year (1994) $ 5,900 Taxpayers in this situation probably will find the comments in 8 to 20 below of limited relevance since these paragraphs explain the law as it applies to more complex pension situations. ... Example B RRSP deduction limit for the current year (1993) (per example A) $2,900 minus: total RRSP premiums deducted for the current year (1993) under subsections 146(5) and (5.1) 2,000 minus: amount deducted for the current year (1993) under paragraph 60(v) for contributions to a prescribed provincial pension plan nil Unused RRSP deduction room at the end of the current year (1993) $ 900 In this example, the entire $900 is available for carryforward to 1994. 16. ... Unused RRSP deduction room at the end of the immediately preceding year (1992) $ 1,000 plus: the amount, if any, by which the lesser of: a) the RRSP dollar limit for the current year (1993), and 12,500 b) 18% of earned income for the immediately preceding year (1992) (18% x $50,000) exceeds 9,000 9,000 the prescribed amount which is equal to the lesser of: c) 18% of earned income for 1990 (18% x $40,000), and 7,200 d) $11,500 11,500 7,200 1,800 (1) minus: the total of e) Pas for the previous year (1992), and nil f) net PSPA for the current year (1993) nil nil RRSP deduction limit for the current year (1993) $ 2,800 (1) This amount cannot be negative. ...

RRSP dollar limit for the current year (1994) $13,500 (A) 18% of earned income for the immediately preceding year (1993) (18% x $30,000) 5,400 (B) Lesser of lines (A) and (B) $ 5,400 Plus: Unused RRSP deduction room at the end of the immediately preceding year (1993) 500 RRSP deduction limit for the current year (1994) $ 5,900 Taxpayers in this situation probably will find the comments in 8 to 20 below of limited relevance since these paragraphs explain the law as it applies to more complex pension situations. ... Example B RRSP deduction limit for the current year (1993) (per example A) $2,900 minus: total RRSP premiums deducted for the current year (1993) under subsections 146(5) and (5.1) 2,000 minus: amount deducted for the current year (1993) under paragraph 60(v) for contributions to a prescribed provincial pension plan nil Unused RRSP deduction room at the end of the current year (1993) $ 900 In this example, the entire $900 is available for carryforward to 1994. 16. ... Unused RRSP deduction room at the end of the immediately preceding year (1992) $ 1,000 plus: the amount, if any, by which the lesser of: a) the RRSP dollar limit for the current year (1993), and 12,500 b) 18% of earned income for the immediately preceding year (1992) (18% x $50,000) exceeds 9,000 9,000 the prescribed amount which is equal to the lesser of: c) 18% of earned income for 1990 (18% x $40,000), and 7,200 d) $11,500 11,500 7,200 1,800 (1) minus: the total of e) Pas for the previous year (1992), and nil f) net PSPA for the current year (1993) nil nil RRSP deduction limit for the current year (1993) $ 2,800 (1) This amount cannot be negative. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ... These include: general maintenance – such as plumbing or electrical repairs; repairs to a roof; aesthetic enhancements such as landscaping or redecorating; installation of new windows; installation of heating or air conditioning systems; and replacement of insulation. ...

Dunn of Deloitte & Touche LLP, Toronto and Mr. Ron Durand of Stikeman Elliott LLP, Toronto. ... Treaty Forms Question In June 2009, the CRA released for public comment the following proposed prescribed declaration forms for applying treaty benefits to income paid to non-residents: Form NR301, “ Declaration of Benefits Under a Tax Treaty for a Non-Resident Taxpayer.” Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ...

Dunn of Deloitte & Touche LLP, Toronto and Mr. Ron Durand of Stikeman Elliott LLP, Toronto. ... Treaty Forms Question In June 2009, the CRA released for public comment the following proposed prescribed declaration forms for applying treaty benefits to income paid to non-residents: Form NR301, “ Declaration of Benefits Under a Tax Treaty for a Non-Resident Taxpayer.” Form NR302, “ Declaration of Benefits Under a Tax Treaty for a Partnership with Non-Resident Partners. ” Form NR303, “ Declaration of Benefits Under a Tax Treaty for a Hybrid Entity.” ...