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Tax payable Item 90: Family tax cut – Line 423 of Schedule 1 of the return A taxfiler may be able to claim a non-refundable tax credit of up to $2,000 if his or her child ordinarily lived with him or her or his / her spouse or common-law partner throughout 2014. ... Preliminary Table 3 – All returns by major source of income This table covers returns for nine broad major-source-of-income groups. ... Preliminary Table 4 – All returns by age and sex This table presents information by age and sex. ...

Step 1 – Talk to us first If you are not satisfied with the service you received, you can file a service complaint. ... For more information, go to Complaints and disputes and select "Canada Pension Plan (CPP) and/or employment insurance (EI) " or see Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

For more information, refer to the following GST/HST Info Sheets: GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services; GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property; and Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix – When an amount becomes due or is paid without having become due The following rules explain when an amount becomes due and when an amount is paid without having become due. ...

Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. The grants are equal to 25% of capital expenditures and 25% of current expenditures in excess of the average for the preceding five years. 1975 – The Industrial Research and Development Incentives Act is repealed. 1977 – A scientific research tax credit ranging from 5% to 10% of current and capital expenditures is introduced, with the rate dependent on the size of the company and the location of the research activities. ... Companies can enter into research contracts on behalf of an outside investor who had acquired shares or debt securities for SR&ED purposes. 1985 – The SRTC is eliminated. ...

.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I. ... However, GST at 5% applies to 40% of this payment (GST = 5% of $6,000 = $300). Since 60% of the $15,000 progress payment (i.e., $9,000) is reasonably attributable to property delivered and services performed on or after April 1, 2013, the 14% HST would apply to 60% of the payment (HST = 14% of $9,000 = $1,260). ...

The 2014 RPP Practitioners’ Forum – Summary Report This report is a summary of the discussions held at the 2014 RPP Practitioners’ Forum. ... RPAS – current and future state With the April 2014 release of RPAS, we have incorporated functionality to store our letters using Enterprise Correspondence (EC). ... Future state – Longer term We are looking into possibly using the existing secure portal functionality of the CRA to communicate with you electronically. ...

SR&ED Claim / Claim A claim in the CRM is an SR&ED claim; the two terms are interchangeable. ... The FR may arrange to transfer the adjustments related to the partnership to the other FR / auditor. ... The receiving FR / auditor will merely include the adjustments in their assessment. ...

Preliminary Statistics – 2014 edition (2012 tax year) The Preliminary Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years prior to year of publication. ... Where: Line 344 = the sum of Items 94 "Allowable charitable donations and government gifts" and 95 "Eligible cultural and ecological gifts". Line 345 = $200 or the amount from Line 344, whichever is less. Line 346 = 15% of Line 345. ...

Chapter History S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs Introduction The purpose of this Chapter History page is to highlight any amendments to the information contained in an interpretation bulletin that is now reflected in a chapter of an income tax folio as well as to identify any subsequent amendments to a folio chapter. ... Update September 2, 2016 General Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs, replaces and cancels Interpretation Bulletin IT-320R3, Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds. ... The debt obligation discussed in former ¶10(h) of IT-320R3 is now covered by the general rule for investment-grade debt. ¶1.31 is added to provide information about prescribed credit rating agencies, which are relevant for investment-grade debt discussed in ¶1.30 (new subsection 4900(2) added by S.C. 2007, c. 29, ss. 32(6), applicable in determining qualified investment status after March 18, 2007). ¶1.32- 1.36 (formerly ¶11 and ¶12 of IT-320R3) have been revised to reflect amendments to paragraphs 4900(1)(j) and (j.2) of the Regulations (made by P.C. 2005-1508, ss. 6(3) and (9), August 31, 2005, Canada Gazette, Part II, September 21, 2005, applicable to property acquired after February 27, 2004 and applicable after 2006 to property acquired before February 28, 2004), the main effect of which was to add a requirement that arm’s length mortgages be fully secured. ¶1.34 and ¶1.35 have been expanded to provide additional information on situations where the registered plan trustee takes action to protect the mortgage investment and where the trustee does not. ¶1.36 has been revised to replace the reference to “insured under the National Housing Act ” with a reference to “insured by the Canada Mortgage and Housing Corporation” since only CMHC is authorized to insure mortgages under that Act. ¶1.38- 1.44 (formerly ¶21- 23 of IT-320R3) have been revised to reflect amendments to paragraphs 4900(1)(e) and (e.01) of the Regulations (made by P.C. 2005-1508, ss. 6(5), August 31, 2005, Canada Gazette, Part II, September 21, 2005, generally applicable after February 27, 2004). ...

Box 21 – Capital gain Subtract any amount in box 30 from the amount in box 21. ... Box 26 – Other income Subtract any amount in box 31 from the amount in box 26. ... Other information Box 22 – Lump-sum pension income Include this amount on line 130 of your return. ...