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For more information on deducting, remitting, and reporting payroll deductions, see the following employers' guides: T4001, Employers' Guide – Payroll Deductions and Remittances T4130, Employers' Guide – Taxable Benefits and Allowances RC4110, Employee or Self-employed? ... 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 CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount at line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (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) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 *Note When the maximum CPP contributions 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 − (3,042.93) (13) Basic federal tax (line 9 minus line 12) $5,840.49 (14) Additional federal tax for income earned outside Canada 48% of the amount on line 13 2,803.44 (15) Total federal tax payable for the year (line 13 plus line 14). 8,643.92 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). $166.23 Page details Date modified: 2022-12-23 ...

Step 5 – Federal tax Part A – Federal non-refundable tax credits Canada caregiver amount – Summary table Newcomers to Canada and emigrants Amounts for non resident dependants Line 30300 – Spouse or common-law partner amount Net income of spouse or common-law partner Line 30400 – Amount for an eligible dependant Eligible dependant with an impairment in physical or mental functions Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or over Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older Lines 30499 and 30500 – Canada caregiver amount for infirm children under 18 years of age Line 30800 – Base CPP or QPP contributions through employment income CPP working beneficiaries Making additional CPP contributions Overpayment Line 31000 – Base CPP or QPP contributions on self-employed and other earnings Line 31200 – Employment insurance premiums through employment Insurable earnings Overpayment Request for refund of EI contributions Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31220 – Volunteer firefighters’ amount (VFA) Line 31240 – Search and rescue volunteers’ amount (SRVA) Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Eligible expenses Ineligible expenses Condominium and co-operative housing corporations Other governemnt grants or credits Vendor rebates or incentives Business or rental use of part of an eligible dwelling Line 31300 – Adoption expenses Eligible adoption expenses include Reimbursement of an eligible expense Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a child Line 32400 – Tuition amount transferred from a child Amounts claimed by student's spouse or common law partner No amounts claimed by student's spouse or comoon law partner Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Eligible medical expenses Line 33199 – Allowable amount of medical expenses for other dependants Step 5 – Federal tax Part A – Federal non-refundable tax credits Claim the non-refundable tax credits that apply to you on lines 30000 to 34900, using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Claims made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. ... Line 31200 – Employment insurance premiums through employment Find your situation and follow the instructions that apply to you. ...

ARCHIVED- Excise and GST/HST News- No. 95 From: Canada Revenue Agency Table of Contents Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration No offset of GST/HST and QST amounts for selected listed financial institutions with a consolidated filing election Service standard for responding to written requests for GST/HST rulings and interpretations Online services for GST/HST accounts Representatives – request or delete authorizations online Prescribed rates of interest What’s new in publications Enquiries Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration As discussed in the Excise and GST/HST News – N o 91 and N o 94, section 156 of the Excise Tax Act permits corporations resident in Canada and Canadian partnerships that are: registrants engaged exclusively in commercial activities; and specified members of the same qualifying group to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ... You or your representative can file, pay, manage direct deposit, view mail, and access detailed information about your tax accounts – all online, all at your fingertips. ... Representatives – request or delete authorizations online Representatives can use online services to: send an authorization request and get access to their client’s business accounts; and delete the authorization of a client that they no longer represent. ...

General Information Alberta Family Employment Tax Credit Completing your Alberta form Form AB428, Alberta Tax and Credits Alberta non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Line 32 – Alberta tax on split income Line 40 – Alberta additional tax for minimum tax purposes Line 42 – Provincial foreign tax credit Lines 44 to 48 – Alberta political contribution tax credit Line 50 – Royalty tax rebate Alberta stock savings plan tax credit For more Information What's new for 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $16,825. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General Information Alberta Family Employment Tax Credit Completing your Alberta form Form AB428, Alberta Tax and Credits Alberta non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Line 32 – Alberta tax on split income Line 40 – Alberta additional tax for minimum tax purposes Line 42 – Provincial foreign tax credit Lines 44 to 48 – Alberta political contribution tax credit Line 50 – Royalty tax rebate Alberta stock savings plan tax credit For more Information What's new for 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $16,825. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General Information Alberta Family Employment Tax Credit Completing your Alberta form Form AB428, Alberta Tax and Credits Alberta non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount Line 5848 – Disability amount transferred from a dependant (other than your spouse or common-law partner) Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Line 32 – Alberta tax on split income Line 40 – Alberta additional tax for minimum tax purposes Line 42 – Provincial foreign tax credit Lines 44 to 48 – Alberta political contribution tax credit Line 50 – Royalty tax rebate Alberta stock savings plan tax credit For more Information What's new for 2010? ... Line 5804 – Basic personal amount Claim the basic personal amount of $16,825. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Step B of Schedule 1 – Federal tax on taxable income Step C of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 418 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to not purchasing replacement shares in a Quebec labour-sponsored fund Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit If you did not receive an information slip Line 427 – Minimum tax carryover Minimum tax (line 417 of your Schedule 1) Step B of Schedule 1 – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Step B of your Schedule 1. Step C of Schedule 1 – Net federal tax Claim the tax credits and calculate other tax amounts that apply to you using your information slips along with the instructions provided in Step C of your Schedule 1, and on any applicable worksheet and form. ... Line 425 – Federal dividend tax credit If you reported dividends on line 120 of your return, claim on line 425 of your Schedule 1 the total of the dividend tax credits from taxable Canadian corporations shown on your information slips. ...

Step 5 – Federal tax Step A of Schedule 1 – Federal non-refundable tax credits Canada caregiver amount – Summary table Newcomers to Canada and emigrants Amounts for non resident dependants Line 303 – Spouse or common-law partner amount Net income of spouse or common-law partner Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older How to claim this amount Line 305 – Amount for an eligible dependant Eligible dependant with an impairment in physical or mental functions If you were a single parent Line 307 – Canada caregiver amount for other infirm dependants age 18 or older Claims made by more than one person Line 308 – CPP or QPP contributions through employment CPP working beneficiaries Making additional CPP contributions Tax exempt employment income earned by a registered Indian or a person entitled to be registered as an Indian under the Indian Act Overpayment Request for refund of CPP contributions Line 312 – Employment insurance premiums through employment Insurable earnings Overpayment Request for refund of EI contributions Line 313 – Adoption expenses Eligible adoption expenses include Reimbursement of an eligible expense Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Line 324 – Tuition amount transferred from a child Amounts claimed by student’s spouse or common-law partner No amounts claimed by student’s spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Eligible medical expenses Line 331 – Allowable amount of medical expenses for other dependants Lines 352 and 367 – Canada caregiver amount for infirm children under 18 years of age Line 362 – Volunteer firefighters’ amount (VFA) and Line 395 – Search and rescue volunteers’ amount (SRVA) Line 367 – Canada caregiver amount for infirm children under 18 years of age Line 369 – Home buyers’ amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 395 – Search and rescue volunteers’ amount (SRVA) Line 398 – Home accessibility expenses Eligible expenses Ineligible expenses Condominium and co-operative housing corporations Other government grants or credits Vendor rebates or incentives Business or rental use of part of an eligible dwelling Step 5 – Federal tax Step A of Schedule 1 – Federal non-refundable tax credits Claim the non-refundable tax credits that apply to you on lines 300 to 349, using your information slips along with the instructions provided on your Schedule 1 and on any applicable worksheet, schedule, and form. ... Line 308 – CPP or QPP contributions through employment CPP and QPP rates are different. ... Line 367 – Canada caregiver amount for infirm children under 18 years of age See Line 352. ...

New ¶  2 discusses the meaning of gifts of "cultural property" and "ecological gifts. ... New ¶  22 describes the conditions where computer generated receipts are acceptable. New ¶  23 identifies other departmental publications which discuss charitable donations. ...

In addition to the 69 regular sessions, we delivered 16 special sessions in 12 different cities. 2007 Statistics Provinces and Cities Total Regular Sessions Total Participants British Columbia – Prince George, Langley, Vancouver, Victoria, Campbell River, Kelowna 11 624 Alberta – Lethbridge, Calgary, Olds, Edmonton, Grande Prairie 9 453 Saskatchewan – Saskatoon, Regina 4 139 Newfoundland – St. John’s 2 39 Nova Scotia – Halifax, Sydney 3 119 Manitoba – Winnipeg, Brandon 4 210 Prince Edward Island – Charlottetown 1 26 New Brunswick – Moncton, Fredericton, Saint John 4 115 Ontario – Ottawa, Kanata, Kingston, Thunder Bay, Sudbury, Niagara Falls, Hamilton, Mississauga, Toronto, Newmarket, Windsor, London, Barrie, Peterborough 24 1,311 Québec – Montréal, Trois-Rivières, Québec 7 371 TOTAL 69 3,407 What’s new New T2050 and T4063 December 2008 marks the release of the new Form T2050, Application to Register a Charity Under the Income Tax Act, and its companion Guide T4063, Registering a Charity for Income Tax Purposes. ... Helpful Hints Questions and answers – Correcting errors and making changes Q1. ...