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See MyCRA – the web app for individual taxpayers on the go. Notice of assessment – Your notice of assessment will have a new look that makes it easier to see the most essential information first. ... Symbols ⬤ = deemed residents of Canada ▮ = non-residents of Canada ▲ = non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act Is this tax package for you? ... MyCRA – the web app for individual taxpayers on the go Getting ready to file? ...

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The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

Example Trust deed requires: U.S. bond interest to go to A Canadian bond interest to go to B 1/6 of the residual income to go to C 1/2 of the residual income to go to D The remaining 1/3 to be accumulated in the trust All Income Foreign Source Income Non- business- income Tax Paid Income of trust: U.S. bond interest $ 2,500 $ 2,500 $ 375 Canadian bond interest 1,500 U.S. dividends 600 600 90 Other Canadian income 5,400--------------------------- Total $ 10,000 $ 3,100 $ 465 ===== ===== ===== Income allocation and designation: All Income Foreign Source Income Designated A $ 2,500 $ 2,500 B 1,500 Residual income: C (1/6) $ 1,000 $ 100 D (1/2) 3,000 300 Trust (1/3) 2,000 6,000 200 600------------------------------------ Total $ 10,000 $ 3,100 ===== ===== Non-business-income tax allocation: A $ 375 ($375 × $2,500/$2,500) B-- C 15 ($90 × $100/$600) D 45 ($90 × $300/$600) Trust 30 ($90- ($15 + $45))------- Total $ 465 ===== Incomplete or invalid designations ¶ 8. ... New ¶ 4 (former ¶ 3) discusses subsection 104(22.1) which corresponds to former paragraph 104(22)(b). ... New ¶ 6 (former ¶ 5) discusses subsections 104(22.2) and (22.3) which correspond to former paragraphs 104(22)(c) and (d). ...

Example Trust deed requires: U.S. bond interest to go to A Canadian bond interest to go to B 1/6 of the residual income to go to C 1/2 of the residual income to go to D The remaining 1/3 to be accumulated in the trust All Income Foreign Source Income Non- business- income Tax Paid Income of trust: U.S. bond interest $ 2,500 $ 2,500 $ 375 Canadian bond interest 1,500 U.S. dividends 600 600 90 Other Canadian income 5,400--------------------------- Total $ 10,000 $ 3,100 $ 465 ===== ===== ===== Income allocation and designation: All Income Foreign Source Income Designated A $ 2,500 $ 2,500 B 1,500 Residual income: C (1/6) $ 1,000 $ 100 D (1/2) 3,000 300 Trust (1/3) 2,000 6,000 200 600------------------------------------ Total $ 10,000 $ 3,100 ===== ===== Non-business-income tax allocation: A $ 375 ($375 × $2,500/$2,500) B-- C 15 ($90 × $100/$600) D 45 ($90 × $300/$600) Trust 30 ($90- ($15 + $45))------- Total $ 465 ===== Incomplete or invalid designations ¶ 8. ... New ¶ 4 (former ¶ 3) discusses subsection 104(22.1) which corresponds to former paragraph 104(22)(b). ... New ¶ 6 (former ¶ 5) discusses subsections 104(22.2) and (22.3) which correspond to former paragraphs 104(22)(c) and (d). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate based on Chart 1   × 0.22     $ 11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see Chart 1)   − (3,077.00) (9) Federal tax (line 7 minus line 8)   8,591.80 (10) Minus the federal tax credits:    - the total of personal tax credit amounts reported on the federal Form TD1 $ 11,138.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68  - the Canada employment credit (annual maximum $1,127.00) 1,127.00   Total 15,604.18   *Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later  calculations     (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15   (12) Total federal tax credits   − ($ 2,340.63) (13) Basic federal tax (line 9 minus line 12)   $ 6,251.17 (14) Additional federal tax for income earned outside Canada 48% of the amount on line 13   − (3,000.56) (15) Total federal tax payable for the year (line 13 plus line 14).   9,251.73 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) ...   $ 177.92 Your opinion counts! If you have any comments or suggestions that would help us improve this publication, we would like to hear from you. ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 ...   $5,304.00 (15)  Minus the provincial tax credits:     the total of personal tax credit amounts reported on Form TD1AB $17,787.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $21,126.18   * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations     (16)  Multiply the total on line 15 by 10%. × 0.10   (17)  Total provincial tax credits − (2,112.62) (18) Total provincial tax payable for the year (line 14 minus line 17)   $3,191.38 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (19) Total federal and provincial tax deductions for the year (line 13 plus line 18). ...

For further particulars, see the “ Bulletin Revisions ” section at the end of this bulletin. ... Meaning of Retirement and Loss of Office or Employment Retirement ¶ 3. ... A under paragraph 60(j.1) in 2000 and 2001 is limited to the lesser of (a), (b) and (c) as follows:     2000 2001 (a) Retiring allowance included in income   $ 15 000 $ 15 000    (b) Eligible portion of retiring allowance          (i) $2,000 x 11 years (1985 to 1995 inclusive 1) $ 22,000       (ii) $1,500 x (4 years – 2 years) $ 3,000 $25,000 $25,000   Less: 60(j.1) deduction in previous years   NIL 12,000     $25,000 $13,000 (c) Total of:          (i) RPP contributions   $ 3,000 NIL    Less: RPP deduction for current service   (3,000)       NIL      (ii) RRSP contributions   $12,000 $15,000     $12,000 $15,000 1 While there are 16 years between 1985 and 2000, it is the number of years before 1996 that are relevant in this calculation. ...