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Inter Vivos Transfer of Farm Property to Child Contents Application Summary Discussion and Interpretation General (¶ 1) Farm Property Transferred (¶s 2-10) Situations in which Subsection 73(3) Applies (¶ 11) Situations in which Subsection 73(3) Does Not Apply (¶ 12) Trusts for Minors (¶ 13) Family Farm Corporations and Partnerships (¶s 14-19) Transfers to Parent (¶ 20) Used Principally in the Business of Farming by a Parent, or by his or her Spouse or Child (¶s 21-26) Actively Engaged on a Regular and Continuous Basis (¶ 27) Reserves (¶ 28) Attribution (¶s 29-30) ITAR Provisions-- Land (¶ 31) ITAR Provisions-- Depreciable Property of a Prescribed Class (¶ 32) ITAR Provisions-- Eligible Capital Property (¶ 33) ITAR Provisions-- Family Farm Corporations (¶ 34) Property Depreciable Pursuant to Part XVII (¶s 35-37) Explanation of Changes Application This bulletin discusses the law as it applies to transfers occurring after 1992. ... Trusts for Minors ¶ 13. A parent may transfer property described in subsection 73(3) (see ¶ 2 above) or 73(4) (see ¶ 14 below) to a trust solely for the benefit of his or her minor child. ... The comments in the ¶ 1 of IT-268R3 have been transferred to the Summary. ¶ 1 (¶ 2 of IT-268R3) has been expanded to describe the meaning of "parent" and "spouse"-- which includes what is generally referred to as a "common-law" spouse. ¶ 2 (¶ 3 of IT-268R3) reflects a Bill C-92 amendment to paragraph 73(3)(b.1)-- eligible capital property. ...

Inter Vivos Transfer of Farm Property to Child Contents Application Summary Discussion and Interpretation General (¶ 1) Farm Property Transferred (¶s 2-10) Situations in which Subsection 73(3) Applies (¶ 11) Situations in which Subsection 73(3) Does Not Apply (¶ 12) Trusts for Minors (¶ 13) Family Farm Corporations and Partnerships (¶s 14-19) Transfers to Parent (¶ 20) Used Principally in the Business of Farming by a Parent, or by his or her Spouse or Child (¶s 21-26) Actively Engaged on a Regular and Continuous Basis (¶ 27) Reserves (¶ 28) Attribution (¶s 29-30) ITAR Provisions-- Land (¶ 31) ITAR Provisions-- Depreciable Property of a Prescribed Class (¶ 32) ITAR Provisions-- Eligible Capital Property (¶ 33) ITAR Provisions-- Family Farm Corporations (¶ 34) Property Depreciable Pursuant to Part XVII (¶s 35-37) Explanation of Changes Application This bulletin discusses the law as it applies to transfers occurring after 1992. ... Trusts for Minors ¶ 13. A parent may transfer property described in subsection 73(3) (see ¶ 2 above) or 73(4) (see ¶ 14 below) to a trust solely for the benefit of his or her minor child. ... The comments in the ¶ 1 of IT-268R3 have been transferred to the Summary. ¶ 1 (¶ 2 of IT-268R3) has been expanded to describe the meaning of "parent" and "spouse"-- which includes what is generally referred to as a "common-law" spouse. ¶ 2 (¶ 3 of IT-268R3) reflects a Bill C-92 amendment to paragraph 73(3)(b.1)-- eligible capital property. ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment amount is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2015 are: Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, go to Form TD1. ... Basic personal amount $ 9,938 Spouse or common-law partner amount $ 8,509 Amount for an eligible dependant $ 8,509 For more detailed information on the personal amounts, go to Form TD1BC, 2015 British Columbia Personal Tax Credits Return. ...

ARCHIVED- T4011 Preparing Returns for Deceased Persons Available for the years listed below: 2023 – Standard print PDF (t4011-23e.pdf) 2022 – Standard print PDF (t4011-22e.pdf) 2021 – Standard print PDF (t4011-21e.pdf) 2020 – Standard print PDF (t4011-20e.pdf) 2019 – Standard print PDF (t4011-19e.pdf) 2018 – Standard print PDF (t4011-18e.pdf) 2017 – Standard print PDF (t4011-17e.pdf) 2016 – Standard print PDF (t4011-16e.pdf) 2015 – Standard print PDF (t4011-15e.pdf) 2014 – Standard print PDF (t4011-14e.pdf) 2013 – Standard print PDF (t4011-13e.pdf) 2012 – Standard print PDF (t4011-12e.pdf) 2011 – Standard print PDF (t4011-11e.pdf) 2010 – Standard print PDF (t4011-10e.pdf) 2009 – Standard print PDF (t4011-09e.pdf) 2008 – Standard print PDF (t4011-08e.pdf) 2007 – Standard print PDF (t4011-07e.pdf) 2006 – Standard print PDF (t4011-06e.pdf) 2005 – Standard print PDF (t4011-05e.pdf) 2004 – Standard print PDF (t4011-04e.pdf) 2003 – Standard print PDF (t4011-03e.pdf) 2002 – Standard print PDF (t4011-02e.pdf) 2001 – Standard print PDF (t4011-01e.pdf) 2000 – Standard print PDF (t4011-00e.pdf) 1999 – Standard print PDF (t4011-99e.pdf) 1998 – Standard print PDF (t4011-98e.pdf) 1997 – Standard print PDF (t4011-97e.pdf) 1996 – Standard print PDF (t4011-96e.pdf) 1995 – Standard print PDF (t4011-95e.pdf) 1994 – Standard print PDF (t4011-94e.pdf) 1993 – Standard print PDF (t4011-93e.pdf) 1992 – Standard print PDF (t4011-92e.pdf) 1991 – Standard print PDF (t4011-91e.pdf) 1990 – Standard print PDF (t4011-90e.pdf) 1989 – Standard print PDF (t4011-89e.pdf) 1988 – Standard print PDF (t4011-88e.pdf) For more information, see our help file. ...

For information on completing the rebate application and the provincial schedule, see " Completing the public service bodies' rebate application " and " Completing the provincial schedule " on the CRA Web site. ... Rebate factor for the provincial part of the HST Province of residence PSB type Rebate factor for GST or the federal part of HST New Brunswick Newfoundland* Nova Scotia Ontario British Columbia Municipality 100 % 57.14 % 0 % 57.14 % 78 % 75 % University 67 % 0 % 0 % 67 % 78 % 75 % School authority 68 % 0 % 0 % 68 % 93 % 87 % Public college 67 % 0 % 0 % 67 % 78 % 75 % Hospital authority 83 % 0 % 0 % 83 % 87 % 58 % Facility Operator 83 % 50 % 0 % 50 % 87 % 58 % External supplier 83 % 50 % 0 % 50 % 87 % 58 % Charity 50 % 50 % 50 % 50 % 82 % 57 % Qualifying NPO 50 % 50 % 50 % 50 % 82 % 57 % * Selected public service bodies resident in Newfoundland and Labrador are entitled to claim a 50% rebate for the provincial part of the HST paid or payable on purchases used in non-selected public service bodies' activities. ... Please check the CRA " What's new " Web site often for the most current versions. ...

The general rebate reason codes that are available for online filing in My Account are: Reason code 1A – Amounts paid in error for property or services purchased on or delivered to a reserve Reason code 1C – Amounts paid in error (subsection 261(1)) Reason code 7 – Taxable sale of real property by a non-registrant (subsection 257(1)) or taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant (subsection 257.1(1)) Reason code 9 – Lease of land for residential purposes (subsection 256.1(1)) Reason code 12 – Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (section 261.2) Reason code 13 – Intangible personal property or services acquired in a participating province (section 261.3) Reason code 16 – Provincial point-of-sale rebate on qualifying items Reason code 20 – Remission order The option to file the GST189 for these reason codes has been added to the main page of your My Account profile under “Related Services – File a GST/HST rebate”. The online filing options for the GST189 in My Business Account now includes the reason codes available in My Account listed above as well as: Reason code 5 – Legal aid plan (subsection 258(2)) Reason code 8 – Indian band, tribal council, or band-empowered entity Reason code 24 – Poppies and wreaths Reason code 25 – Subsection 261.31(2) rebate for certain investment plans and segregated funds of an insurer This option is available by selecting “File a Rebate” under the GST/HST program area of your My Business Account profile. ... Go to the Technical information – GST/HST, Excise taxes and other levies and Excise duty webpages. ...

For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... 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 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. ...

For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances. ... 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 Employment income from all sources On Form TD1, 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. ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 11,218.48 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 215.74 Your opinion counts! ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 10,700.18 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 205.77 Your opinion counts! ...