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Cooperative housing s 255 Calculating the Cooperative Housing Rebate Total Amount Paid Rebate Calculation $374,500 or less 2.34% of the total amount paid to a maximum of $8,750 More than $374,500, but less than $481,500 A × ($481,500- B)/$107,000 where: A is the maximum rebate amount: $8,750, and B is the total of amounts paid by the individual for the share or an interest in the corporation, complex or unit. $481,500 or more No rebate Nova Scotia rebate 8. ...

Taxable benefits and allowances source deductions Taxable allowance or benefit Deduct CPP 1 Deduct EI Code for T4 Slip Include GST/HST Automobile and motor vehicle allowances- in cash yes yes 40 no Automobile standby charge and operating expense benefits- non-cash yes no 34 yes Board and lodging, if cash earnings also paid yes 2 30 3 Cellular phone service and Internet services- in cash yes yes 40 yes Cellular phone service and Internet services- non-cash yes no 40 yes Child care expenses- in cash yes yes 40 4 Child care expenses- non-cash yes no 40 4 Counselling services- in cash yes yes 40 5 Counselling services- non-cash yes no 40 5 Disability-related employment benefits- in cash yes yes 40 6 Disability-related employment benefits- non-cash yes no 40 6 Discounts on merchandise and commissions on sales- non-cash yes no 40 yes Educational allowances for children- in cash yes yes 40 no Employment insurance premium rebate yes yes 40 no Gifts and awards- in cash yes yes 40 no Gifts and awards- non-cash and near-cash yes no 40 yes Group term life insurance policies- employer-paid premiums- non-cash yes no 40 no Housing allowance, clergy- in cash 7 yes 30 no Housing allowance- in cash yes yes 30 8 Housing benefit, clergy, rent-free or low-rent- non-cash 7 9 30 8 Housing benefit, rent-free or low-rent- non-cash yes 9 30 8 Housing loss- in cash yes yes 40 no Interest-free and low-interest loans 10 yes no 36 no Loans- Home purchase yes no 36 no Loans- Home relocation yes no 10 no Loans- Forgiven- in cash yes yes 40 no Meals- Overtime allowances- in cash yes yes 40 no Meals- Overtime- in cash yes yes 40 yes Meals- Overtime- non-cash yes no 40 yes Meals- Subsidized- non-cash yes no 40 yes Medical expenses- in cash yes yes 40 11 Medical expenses- non-cash yes no 40 11 Moving expenses and relocation benefits- in cash yes yes 40 yes Moving expenses and relocation benefits- non-cash yes no 40 yes Moving expenses- non-accountable allowance over $650- in cash yes yes 40 no Municipal officer's expense allowance yes no 12 no Parking- in cash yes yes 40 no Parking- non-cash yes no 40 yes Pooled registered pension plan contributions (paid to a plan not registered with the Minister of National Revenue) yes yes 40 no Power saws and tree trimmers; rental paid by employer for employee-owned tools- in cash yes yes 40 yes Premiums for income maintenance plans and other insurance plans – non cash yes no 40 no Premiums under provincial hospitalization, medical care insurance, and certain federal government plans- in cash yes yes 40 no Premiums under provincial hospitalization, medical care insurance, and certain federal government plans- non-cash yes no 40 no Professional membership dues- in cash yes yes 40 13 Professional membership dues- non-cash yes no 40 13 Recreational facilities (in house)- non-cash yes no 40 yes Recreational facilities or club membership dues- in cash yes yes 40 yes Registered retirement savings plan (RRSP) contributions- in cash yes 14 40 no Registered retirement savings plan (RRSP) administration fees- non-cash yes no 40 13 Scholarships and bursaries- in cash yes yes 40 no Security options (cash outs) yes yes 15 no Security options yes no 15 no Social events- in cash yes yes 40 no Social events- non-cash yes no 40 yes Spouse or common-law partner's travelling expenses- in cash yes yes 40 no Spouse or common-law partner's travelling expenses- non-cash yes no 40 yes Tax-Free Savings Account- contributions- in cash yes 14 40 no Tax-Free Savings Account- administration fees- non-cash yes no 40 13 Tickets yes no 40 yes Tool allowance- in cash yes yes 40 no Tool reimbursement- in cash yes yes 40 yes Transit passes- in cash yes yes 40 yes Transit passes- non-cash yes no 40 yes Transportation to and from the job- in cash yes yes 40 yes Transportation to and from the job- non-cash yes no 40 yes Travel assistance in a prescribed zone- in cash yes yes 32 yes Travel assistance in a prescribed zone- non-cash yes no 32 yes Travel allowances other employees, unreasonable yes yes 40 no Tuition fees- in cash yes yes 40 13 Tuition fees- non-cash yes no 40 13 Uniforms and special clothing- in cash yes yes 40 yes Uniforms and special clothing- non-cash yes no 40 yes Utilities allowance, clergy- in cash 7 yes 40 no Utilities allowance- in cash yes yes 40 no Utilities benefit, clergy- non-cash 7 no 40 8 Utilities benefit, rent-free or low-rent- non-cash yes no 40 8 1. ...

Part XIII – Tax on income from Canada of non-resident persons As discussed above, when a trust acquires a non-qualified investment, the fair market value of the non-qualified investment at the time it was acquired by the trust is included in computing the income of the taxpayer who is the annuitant under the plan. ...

This approach is acceptable as long as there are no particular events that would warrant a complete AVR – such as a termination, retirement, or death of a plan member. ...

Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ...

. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

Tax Preparation Clinics- PETERBOROUGH ON Name & Address Types Returns prepared Languages Clientele Activity Haven 180 Barnardo Avenue K9H 5V3 Walk-ins Current year and prior year returns English General Public Canadian Legion 1550 Lansdowne Street West K9J 2A2 Walk-ins Current year and prior year returns English General Public Cephas Church 220 Goodfellow Road K9J 5X3 Walk-ins Current year and prior year returns English General Public Friends Peterborough 283 George Street North K9J 3H3 Walk-ins Current year and prior year returns English General Public Mark Street Church 90 Hunter Street East K9H 1G5 Walk-ins Current year and prior year returns English General Public One Roof Community Centre 99 Brock Street K9H 2P2 Walk-ins Current year and prior year returns English General Public Peterborough Library 345 Aylmer Street K9H 3V7 Walk-ins Current year and prior year returns English General Public Salvation Army Tax Clinic 219 Simcoe Street K9H 2H6 By appointments Current year and last year returns English General Public St. ...

The former statement, “… such that the net number of shares reflects the adjusted FMV of the property transferred” has been revised so that the sentence now reads, “…such that the FMV of the shares reflects the adjusted FMV of the property transferred. ¶1.12 has been amended to remove the phrase “that governs a transaction” which formerly followed the words “that meets the conditions listed in ¶1.5 in an agreement”. ¶1.12 has also been amended to further clarify that a price adjustment clause cannot be used to retroactively satisfy the pro-rata requirement found in the definition of distribution in subsection 55(1). ...

It provides a detailed description of the performance of our five business lines in line with the CCRA's overall performance story contained in our second annual report entitled, Account ability — 2001-2002 Annual Report to Parliament. ...