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Tax rates and income thresholds For 2019, the federal tax rates and income thresholds are: Chart 1 – 2020 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 48,535.00 15% 0 48,535.01 to 97,069.00 20.5% 2,669 97,069.01 to 150,473.00 26% 8,008 150,473.01 to 214,368.00 29% 12,522 214,368.01 and over 33% 21,097 Canada employment amount The non-refundable Canada employment amount is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2020 are: Federal personal amounts Annual net income ($) From – To Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) 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, see Form TD1. ... Tax rates and income thresholds For January 2020, the Yukon tax rates and income thresholds are: Chart 2 – January 2020 Yukon tax rates and income thresholds Annual taxable income ($) From – To Territorial tax rate (%) V Constant ($) KP 0.00 to 48,535.00 6.4% 0 48,535.01 to 97,069.00 9.0% 1,262 97,069.01 to 150,473.00 10.9% 3,106 150,473.01 to 500,000.00 12.8% 5,965 500,000.01 and over 15.0% 16,965 Canada employment amount The non-refundable Canada employment amount is built into the territorial payroll deductions tables. ...

Tax rates and income thresholds For 2020, the federal tax rates and income thresholds are: Chart 1 – 2020 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 48,535.00 15% 0 48,535.01 to 97,069.00 20.5% 2,669 97,069.01 to 150,473.00 26% 8,008 150,473.01 to 214,368.00 29% 12,522 214,368.01 and over 33% 21,097 Canada employment amount The non-refundable Canada employment amount is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2020 are: Federal personal amounts Annual net income ($) From – To Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) 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, see Form TD1. ... Tax rates and income thresholds For 2019, the New Brunswick tax rates and income thresholds are: Chart 2 – 2019 New Brunswick tax rates and income thresholds Annual taxable income ($) From – To Provincial tax rate (%) V Constant ($) KP 0.00 to 43,401.00 9.68% 0 43,401.01 to 86,803.00 14.82% 2,231 86,803.01 to 141,122.00 16.52% 3,706 141,122.01 to 160,776.00 17.84% 5,569 160,776.01 and over 20.30% 9,524 Personal amounts For 2020, the New Brunswick non-refundable personal tax credits are: Basic personal amount $10,459 Spouse or common-law partner amount $9,771 Amount for an eligible dependant $9,771 For more detailed information on the personal amounts, go to Form TD1NB, 2020 New Brunswick Personal Tax Credits Return. ...

Return to previous page Amount of eligible expenditures × 10% * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to previous page Page details Date modified: 2017-06-22 ...

Amount of eligible expenditures × 10% * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to content Page details Date modified: 2017-06-22 ...

Amount of eligible expenditures × 10% * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to content Page details Date modified: 2017-06-22 ...

Return to previous page Amount of eligible expenditures × 10% * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to previous page Page details Date modified: 2002-11-30 ...

Return to previous page Amount of eligible expenditures × 10% * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to previous page Page details Date modified: 1999-11-01 ...

Chart 1 Interest to report for "C" bonds using the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 13.81 × 12.53 Line B × Line C Include this amount on line 121 = = = If you want to change to the annual accrual method, complete Chart 2 to calculate the amount to report. Chart 2 Interest to report for "C" bonds if you want to change to the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 35.78 × 23.10 Line B × Line C Include this amount on line 121 = = = If you already use the cash or receivable method, you have to report the interest at least every three years. ... If you have a tax shelter, see " Tax shelters " on page 12. ...

In This Issue Safe Income Calculation – Treatment of Non-Deductible Expenses The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Safe Income Calculation – Treatment of Non-Deductible Expenses As indicated in the discussion under the heading “Safe Income Calculation – the Kruco Case” in Income Tax Technical News #34, the decision of the Federal Court of Appeal (FCA) in The Queen v. ... Also, in paragraph 41 of his reasons for judgement in Kruco, Noel, J. stated: Reducing this income by reference to cash outflows, which take place after it has been computed in conformity with paragraph 55(5)(c), but before the dividend is paid, does no violence to the deeming provision since the deemed amount is accepted as the starting point and modified only by reference to subsequent events which are relevant to the subsection 55(2) computation, i.e., cash outflows which take place after the income has been determined — in conformity with the deeming provision — and which reduce the income to which the capital gain can be “reasonably … attributable”. ...

In This Issue Safe Income Calculation – Treatment of Non-Deductible Expenses The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Safe Income Calculation – Treatment of Non-Deductible Expenses As indicated in the discussion under the heading “Safe Income Calculation – the Kruco Case” in Income Tax Technical News #34, the decision of the Federal Court of Appeal (FCA) in The Queen v. ... Also, in paragraph 41 of his reasons for judgement in Kruco, Noel, J. stated: Reducing this income by reference to cash outflows, which take place after it has been computed in conformity with paragraph 55(5)(c), but before the dividend is paid, does no violence to the deeming provision since the deemed amount is accepted as the starting point and modified only by reference to subsequent events which are relevant to the subsection 55(2) computation, i.e., cash outflows which take place after the income has been determined — in conformity with the deeming provision — and which reduce the income to which the capital gain can be “reasonably … attributable”. ...