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Contents Application Summary Discussion and Interpretation General (¶ 1-3) Gold Bullion and Gold Certificates (¶ 4) Bonds, Debentures, Notes, etc. (¶ 5) Escrowed Shares (¶ 6) Convertible Shares (¶ 7) Commodity Futures Contracts (¶ 8) Indexed Securities (¶ 9) Life Insurance Corporations (¶s 10-11) Other Publications (¶ 12) Bulletin Revisions Application This bulletin is a consolidation of the following: IT-387R2 dated July 14, 1989; and subsequent amendments thereto. For further particulars, see the " Bulletin Revisions " section near the end of this bulletin. ... [September 12, 2002] The subtitle " Other Publications " has been added before ¶ 12. ...

ARCHIVED- Income Tax – Technical News Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

The prorated formula is:  Where NI* ≤ $150,473, BPAYT = $14,160  Where $150,473 < NI* < $214,368, BPAYT**= $14,160- (NI*- $150,473) × ($1,862 / $63,895)***  Where NI* ≥ $214,368, BPAYT = $12,298 * Variable NI represents Net Income ** If the BPAYT has three or more digits after the decimal point, increase the second digit after the decimal point by one if the third digit is five or more, and drop the third digit. ... Personal amounts The federal personal amounts for 2020 are: Annual net income ($) Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) From – To 0.00 to 150,473.00 13,229.00 150,473.01 to 214,367.99 13,229- (Net Income – 150,473) x (931 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, go to Form TD1. ... Personal Amounts Annual net income ($) Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant for Yukon ($) From – To 0.00 to 150,473.00 14,160.00 150,473.01 to 214,367.99 14,160- (Net Income – 150,473) × (1,862 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, go to Form TD1YT, 2020 Yukon Personal Tax Credits Return. ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The employee’s maximum premium is calculated as follows: In Ontario: $30,000 × 1.63% = $489.00 In Quebec: $31,500 × 1.27% = $400.05 Totals: $61,500 = $889.05 Canada Revenue Agency and Revenu Québec will reconcile adjustments to EI and QPIP premiums for trans-border employees. ... The QPP contributions and the EI premiums are: QPP contributions = 0.0640 × ($1,400 – ($3,500/52)) = $85.29 EI premiums = 0.0127 × $1,400 = $17.78 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,400.00 (2) Minus CPP/QPP additional contribution ($85.29 × (0.0100/0.0640)) 13.33 the RRSP contributions * 80.00 − $(93.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,306.67 (4) Net annual income ($1,306.67 × 52 weeks) $67,946.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income $67,946.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate based on Chart 1 $67,946.84 × 0.205 $13,929.10 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $10,994.10 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the Form TD1 $15,000.00 the QPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,407.40) ($85.29 × (0.0540/0.0640) × 52) 3,407.40 the Quebec EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $781.05) * 781.05 the QPIP premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $449.54) * 359.84 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,916.29 * Note When the maximum QPP contributions, QPIP premiums or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits 3,137.44 (13) Basic federal tax (line 9 minus line 12) $7,856.66 (14) Minus federal abatement, for Quebec only, 16.5% of the amount on line 13 − (1,296.35) (15) Total federal tax payable for the year (line 13 minus line 14) $6,560.31 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (16) Tax deduction for the pay period: Divide the amount on line 15 by the number of pay periods in the year (52) $126.16 Page details Date modified: 2022-12-23 ...

Note You must look up amount in two tax deductions tables – a federal table and a territorial table. ... For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 Nunavut claim codes Employment income from all sources On the federal and territorial TD1 forms, under the heading "Income from other employers or payers", employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Note You must look up amount in two tax deductions tables – a federal table and a provincial table. ... For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 Prince Edward Island claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading "Income from other employers or payers", employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Note You must look up amount in two tax deductions tables – a federal table and a provincial table. ... For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 Nova Scotia claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading "Income from other employers or payers", employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Note You must look up amount in two tax deductions tables – a federal table and a provincial table. ... For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 Newfoundland and Labrador claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading “Income from other employers or payers”, employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Note You must look up amount in two tax deductions tables – a federal table and a provincial table. ... For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 New Brunswick claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading “Income from other employers or payers,” employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...

Note You must look up amount in two tax deductions tables – a federal table and a provincial table. ... RC4120, Employers' Guide – Filing the T4 Slip and Summary RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary You can download and print a copy of the above noted guides. ... Chart 1 – 2023 Federal claim codes Chart 2 – 2023 Alberta claim codes Employment income from all sources On the federal and provincial TD1 forms, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. ...