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., Nunavut Gain or Loss on Shares / Gain or Loss on real property Total income class # with gain $ of gain # with loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 100 723 0 0 50 2773 0 0 $20,000- $40,000 100 1337 0 0 0 0 0 0 $40,000- $60,000 0 0 50-33 0 0 0 0 $60,000- $80,000 50 2031 80-3779 0 0 0 0 $80,000- $100,000 0 0 0 0 0 0 0 0 $100,000- $150,000 190 649 20-311 50 713 0 0 $150,000- $200,000 50 718 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 50 9410 0 0 $250,000 and over 0 0 0 0 0 0 0 0 Total 480 5829 160-4185 150 12948 0 0 Major source of income Employment 100 1355 100-4146 0 0 0 0 Self-employed 140 2280 0 0 0 0 0 0 Investment 140 2038 50-33 100 12235 0 0 Pension 100 157 0 0 50 713 0 0 Total 480 5829 160-4185 150 12948 0 0 Gain or Loss on Bond or Other Properties / Small business shares / Qualified farm property Total income class # with Gain $ of Gain # with Loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 0 0 0 0 0 0 $20,000- $40,000 0 0 0 0 0 0 0 0 $40,000- $60,000 0 0 0 0 0 0 0 0 $60,000- $80,000 0 0 0 0 0 0 0 0 $80,000- $100,000 0 0 0 0 0 0 0 0 $100,000- $150,000 50 85 0 0 0 0 0 0 $150,000- $200,000 0 0 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 0 0 0 0 $250,000 and over 0 0 0 0 0 0 0 0 Total 50 85 0 0 0 0 0 0 Major source of income Employment 0 0 0 0 0 0 0 0 Self-employed 0 0 0 0 0 0 0 0 Investment 0 0 0 0 0 0 0 0 Pension 50 85 0 0 0 0 0 0 Total 50 85 0 0 0 0 0 0 Gains or Losses from information slips / All other gains or losses Total income class # with gain $ of gain # with loss $ of loss # with gain $ of gain # with loss $ of loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 0 0 0 0 0 0 $20,000- $40,000 0 0 0 0 0 0 0 0 $40,000- $60,000 50 2 0 0 0 0 0 0 $60,000- $80,000 0 0 0 0 0 0 0 0 $80,000- $100,000 0 0 0 0 0 0 0 0 $100,000- $150,000 70 44 0 0 0 0 0 0 $150,000- $200,000 0 0 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 0 0 0 0 $250,000 and over 0 0 0 0 0 0 0 0 Total 130 314 0 0 0 0 0 0 Major source of income Employment 30 278 0 0 0 0 0 0 Self-employed 0 0 0 0 0 0 0 0 Investment 50 2 0 0 0 0 0 0 Pension 50 27 0 0 0 0 0 0 Total 130 314 0 0 0 0 0 0 Total amount of reserve / Total cap. gain or loss from all sources / Total taxable capital gains Total income class # $ # with gain $ of gain # with loss $ of loss # $ Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 150 3496 0 0 440 464 $20,000- $40,000 0 0 100 1337 0 0 100 800 $40,000- $60,000 0 0 50 2 50-33 150 410 $60,000- $80,000 50 215 50 2415 80-3784 130 1231 $80,000- $100,000 0 0 0 0 0 0 70 96 $100,000- $150,000 0 0 210 1491 20-316 350 1201 $150,000- $200,000 0 0 50 718 0 0 50 498 $200,000- $250,000 0 0 50 9410 0 0 50 4728 $250,000 and over 0 0 10 631 0 0 20 411 Total 50 215 660 19499 160-4201 1350 9840 Major source of income Employment 0 0 120 1622 100-4146 410 1432 Self-employed 50 215 150 2503 0 0 250 1347 Investment 0 0 290 14392 50-43 540 6033 Pension 0 0 100 982 0 0 150 1028 Total 50 215 660 19499 160-4201 1350 9840 Capital gains deduction Total income class # $ Loss and nil 0 0 $1- $20,000 0 0 $20,000- $40,000 0 0 $40,000- $60,000 0 0 $60,000- $80,000 0 0 $80,000- $100,000 0 0 $100,000- $150,000 0 0 $150,000- $200,000 0 0 $200,000- $250,000 0 0 $250,000 and over 0 0 Total 0 0 Major source of income Employment 0 0 Self-employed 0 0 Investment 0 0 Pension 0 0 Total 0 0 Date modified: 2009-11-13 ...

., Yukon Gain or Loss on Shares / Gain or Loss on real property Total income class # with gain $ of gain # with loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 90 113 10-16 30 1272 0 0 $20,000- $40,000 30 123 20-161 0 0 0 0 $40,000- $60,000 170 952 30-386 40 1433 0 0 $60,000- $80,000 210 2227 60-105 0 0 0 0 $80,000- $100,000 120 459 70-313 30 822 0 0 $100,000- $150,000 80 1419 60-251 40 1111 0 0 $150,000- $200,000 0 0 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 0 0 0 0 $250,000 and over 30 6814 0 0 0 0 0 0 Total 730 12112 250-1275 160 7881 0 0 Major source of income Employment 480 2496 120-493 60 1269 0 0 Self-employed 40 827 30-319 50 2068 0 0 Investment 120 7385 60-358 40 3831 0 0 Pension 90 1405 50-105 10 714 0 0 Total 730 12112 250-1275 160 7881 0 0 Gain or Loss on Bond or Other Properties / Small business shares / Qualified farm property Total income class # with Gain $ of Gain # with Loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 0 0 0 0 0 0 $20,000- $40,000 0 0 0 0 0 0 0 0 $40,000- $60,000 0 0 0 0 0 0 0 0 $60,000- $80,000 0 0 0 0 0 0 0 0 $80,000- $100,000 0 0 0 0 0 0 0 0 $100,000- $150,000 0 0 0 0 50 2294 0 0 $150,000- $200,000 0 0 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 0 0 0 0 $250,000 and over 0 0 0 0 10 9946 0 0 Total 10 558 10-12 60 12310 0 0 Major source of income Employment 0 0 0 0 50 4980 0 0 Self-employed 0 0 0 0 0 0 0 0 Investment 0 0 10-12 10 7330 0 0 Pension 0 0 0 0 0 0 0 0 Total 10 558 10-12 60 12310 0 0 Gains or Losses from information slips / All other gains or losses Total income class # with gain $ of gain # with loss $ of loss # with gain $ of gain # with loss $ of loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 10 42 0 0 0 0 0 0 $20,000- $40,000 10 6 0 0 0 0 0 0 $40,000- $60,000 10 4 0 0 0 0 0 0 $60,000- $80,000 150 166 0 0 0 0 0 0 $80,000- $100,000 50 50 0 0 0 0 0 0 $100,000- $150,000 20 73 0 0 0 0 0 0 $150,000- $200,000 0 0 0 0 0 0 0 0 $200,000- $250,000 0 0 0 0 0 0 0 0 $250,000 and over 0 0 0 0 0 0 0 0 Total 260 355 0 0 0 0 0 0 Major source of income Employment 180 131 0 0 0 0 0 0 Self-employed 0 0 0 0 0 0 0 0 Investment 60 202 0 0 0 0 0 0 Pension 20 18 0 0 0 0 0 0 Total 260 355 0 0 0 0 0 0 Total amount of reserve / Total cap. gain or loss from all sources / Total taxable capital gains Total income class # $ # with gain $ of gain # with loss $ of loss # $ Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 120 1267 10-16 300 685 $20,000- $40,000 0 0 50 358 30-170 260 521 $40,000- $60,000 10-440 200 2123 30-386 520 1157 $60,000- $80,000 0 0 330 2701 60-70 500 1509 $80,000- $100,000 0 0 160 1289 70-311 360 1041 $100,000- $150,000 0 0 170 4862 50-215 280 2689 $150,000- $200,000 0 0 10 1620 0 0 10 829 $200,000- $250,000 0 0 0 0 0 0 10 5 $250,000 and over 0 0 40 18667 0 0 50 9374 Total 30-359 1090 32887 250-1203 2290 17809 Major source of income Employment 0 0 700 8456 120-491 1500 4826 Self-employed 10-599 70 2241 30-322 200 1188 Investment 10 1215 200 20062 70-292 290 10544 Pension 0 0 110 2129 40-97 300 1252 Total 30-359 1090 32887 250-1203 2290 17809 Capital gains deduction Total income class # $ Loss and nil 0 0 $1- $20,000 0 0 $20,000- $40,000 0 0 $40,000- $60,000 0 0 $60,000- $80,000 0 0 $80,000- $100,000 0 0 $100,000- $150,000 50 1147 $150,000- $200,000 0 0 $200,000- $250,000 0 0 $250,000 and over 10 2909 Total 70 4157 Major source of income Employment 50 1597 Self-employed 0 0 Investment 20 2560 Pension 0 0 Total 70 4157 Date modified: 2009-11-13 ...

., Saskatchewan Gain or Loss on Shares / Gain or Loss on real property Total income class # with gain $ of gain # with loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 90 232 320-42418 110 254 60-228 $1- $20,000 4300 11839 970-2802 1070 8829 20-8 $20,000- $40,000 7370 33760 2090-6977 1710 31165 0 0 $40,000- $60,000 4350 34059 2260-12977 1210 20046 180-653 $60,000- $80,000 4750 37904 1360-4867 1240 42932 90-316 $80,000- $100,000 1880 25409 660-4807 620 33155 40-177 $100,000- $150,000 2370 35459 970-10471 680 40578 0 0 $150,000- $200,000 910 19448 230-1965 330 18676 0 0 $200,000- $250,000 660 36178 120-738 150 12867 0 0 $250,000 and over 1100 120918 370-6508 230 33611 10-326 Total 27770 355207 9340-94531 7370 242114 400-1709 Major source of income Employment 10840 107165 3900-64075 1590 57375 200-680 Self-employed 4180 27040 1410-5543 3230 37600 100-433 Investment 5340 189021 1320-10397 1910 138105 70-431 Pension 7410 31981 2710-14516 630 9033 30-165 Total 27770 355207 9340-94531 7370 242114 400-1709 Gain or Loss on Bond or Other Properties / Small business shares / Qualified farm property Total income class # with Gain $ of Gain # with Loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 0 0 10-2 30 82 910 11138 $20,000- $40,000 130 30 180-115 130-2415 1420 26098 $40,000- $60,000 190 1436 120-17 350 3663 2080 129002 $60,000- $80,000 70 6 60-122 280 1718 1160 62699 $80,000- $100,000 70 41 50-54 200 17634 400 39259 $100,000- $150,000 50 42 0 0 150 11629 440 63400 $150,000- $200,000 20 1 50-25 60 11026 390 79927 $200,000- $250,000 0 0 20-224 200 50303 250 168589 $250,000 and over 40 494 30-367 340 221440 240 86925 Total 570 2049 520-928 1750 315079 7300 667037 Major source of income Employment 60 124 260-162 650 41189 950 31605 Self-employed 120 202 40-134 190 4521 2990 298509 Investment 140 1662 120-493 700 269264 2690 331213 Pension 260 61 100-139 210 105 660 5711 Total 570 2049 520-928 1750 315079 7300 667037 Gains or Losses from information slips / All other gains or losses Total income class # with gain $ of gain # with loss $ of loss # with gain $ of gain # with loss $ of loss Loss and nil 110 0 0 0 110 0 0 0 $1- $20,000 540 486 110-9 0 0 0 0 $20,000- $40,000 2130 3285 110-9 230 1805 0 0 $40,000- $60,000 1530 7855 290-52 20 0 0 0 $60,000- $80,000 2110 8965 100-9 90 4287 0 0 $80,000- $100,000 1250 6641 90-32 110 1540 0 0 $100,000- $150,000 1660 12334 110-19 0 0 0 0 $150,000- $200,000 600 3227 60-258 0 0 0 0 $200,000- $250,000 310 2381 20-1 0 0 0 0 $250,000 and over 890 27927 20-4 20 1613 0 0 Total 11110 73101 910-394 570 9244 0 0 Major source of income Employment 5450 35257 450-165 200 658 0 0 Self-employed 1710 13595 50-4 150 1565 0 0 Investment 2020 20107 120-172 130 5216 0 0 Pension 1930 4143 280-52 100 1805 0 0 Total 11110 73101 910-394 570 9244 0 0 Total amount of reserve / Total cap. gain or loss from all sources / Total taxable capital gains Total income class # $ # with gain $ of gain # with loss $ of loss # $ Loss and nil 0 0 250 487 370-42646 450 268 $1- $20,000 240 2546 6230 35217 1250-3119 20070 29039 $20,000- $40,000 410 3995 12000 100557 2320-9935 32170 72668 $40,000- $60,000 330 11759 8880 207556 2480-13435 20860 89517 $60,000- $80,000 160 3870 8000 164109 1410-7044 15440 89018 $80,000- $100,000 190 7707 3890 129428 690-3112 7180 62193 $100,000- $150,000 160-8995 4350 151930 840-7973 6800 80017 $150,000- $200,000 40 15608 1900 147417 190-1753 2450 58007 $200,000- $250,000 90-79141 1150 191107 80-892 1520 73278 $250,000 and over 70-6515 1920 483811 230-4604 2340 251248 Total 1690-49165 48580 1611618 9860-94512 109290 805253 Major source of income Employment 40-43 17000 271114 4300-62865 48950 151683 Self-employed 380-83694 10950 302892 1620-9669 20030 119952 Investment 700 30758 10550 981201 1150-7347 14910 485594 Pension 570 3814 10090 56412 2790-14632 25400 48023 Total 1690-49165 48580 1611618 9860-94512 109290 805253 Capital gains deduction Total income class # $ Loss and nil 0 0 $1- $20,000 640 1329 $20,000- $40,000 1700 13970 $40,000- $60,000 2540 43653 $60,000- $80,000 1230 29469 $80,000- $100,000 620 22641 $100,000- $150,000 560 24862 $150,000- $200,000 430 37216 $200,000- $250,000 430 48780 $250,000 and over 550 110136 Total 8710 332054 Major source of income Employment 1260 28161 Self-employed 2600 67864 Investment 3540 232876 Pension 1310 3153 Total 8710 332054 Date modified: 2009-11-13 ...

., Ontario Gain or Loss on Shares / Gain or Loss on real property Total income class # with gain $ of gain # with loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 750 3984 550-3063 40 5207 100-248 $1- $20,000 39810 1019364 18280-130382 3340 57330 970-50479 $20,000- $40,000 72280 454823 27380-202313 8250 151544 1130-13637 $40,000- $60,000 67200 709314 28240-204585 6160 196770 1190-14897 $60,000- $80,000 51900 520027 21770-132778 5320 164200 880-15807 $80,000- $100,000 39740 539425 17440-181101 3830 142130 440-5335 $100,000- $150,000 43780 866039 16740-182582 4900 370714 760-11396 $150,000- $200,000 18070 542943 7070-89415 2040 176336 180-3016 $200,000- $250,000 10730 421281 4060-88725 1270 157578 240-2165 $250,000 and over 26690 4648887 9420-350902 2880 988930 390-26858 Total 370930 9726086 150950-1565846 38040 2410738 6280-143838 Major source of income Employment 151320 2201204 75560-748047 13960 380763 2780-47073 Self-employed 28740 415680 13440-141575 5530 195990 990-15057 Investment 90900 5652565 27680-466959 12830 1721601 1350-62687 Pension 99970 1456638 34270-209265 5730 112383 1170-19021 Total 370930 9726086 150950-1565846 38040 2410738 6280-143838 Gain or Loss on Bond or Other Properties / Small business shares / Qualified farm property Total income class # with Gain $ of Gain # with Loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 20 618 90 21712 $1- $20,000 220 953 950-1079 1450 4898 510 23404 $20,000- $40,000 1510 9190 1860-9521 2550 83442 1030 45664 $40,000- $60,000 1530 5626 2180-9282 2470 16135 900 20778 $60,000- $80,000 1060 4516 1500-8556 2370 62892 780 34552 $80,000- $100,000 960 4837 1940-5935 1660 36384 580 46744 $100,000- $150,000 1390 4083 1540-17076 1930 178059 630 96435 $150,000- $200,000 640 6553 740-15045 1440 223675 440 107335 $200,000- $250,000 410 1318 600-4521 950 142444 180 32286 $250,000 and over 1270 29492 1930-85270 3190 2079147 630 640822 Total 9010 66568 13230-156285 18040 2827693 5770 1069731 Major source of income Employment 2170 6233 2590-52072 8610 360125 1030 21392 Self-employed 640 7199 810-9642 1500 96897 2010 163863 Investment 4110 50680 6470-79398 5740 2289046 2010 871106 Pension 2090 2456 3360-15172 2180 81626 720 13370 Total 9010 66568 13230-156285 18040 2827693 5770 1069731 Gains or Losses from information slips / All other gains or losses Total income class # with gain $ of gain # with loss $ of loss # with gain $ of gain # with loss $ of loss Loss and nil 70 381 0 0 20 292 0 0 $1- $20,000 8250 15992 1050-1785 950 2640 0 0 $20,000- $40,000 17650 41186 2470-3325 830 4436 0 0 $40,000- $60,000 20660 38879 3120-7458 1190 12673 0 0 $60,000- $80,000 20170 62231 2340-2246 900 15397 100-3009 $80,000- $100,000 16630 52106 2230-5745 1000 20907 0 0 $100,000- $150,000 21400 130610 2350-6279 480 13761 40-2345 $150,000- $200,000 8350 83716 920-793 220 11560 0 0 $200,000- $250,000 5460 81320 890-2863 40 1654 0 0 $250,000 and over 15830 803952 1100-6336 500 66005 30-2996 Total 134470 1310373 16470-36830 6130 149326 170-8350 Major source of income Employment 71840 525905 9820-20396 3640 48230 90-4891 Self-employed 11300 168864 760-3098 330 6877 30-728 Investment 24910 530645 2550-6681 1360 83480 20-2101 Pension 26420 84959 3340-6656 800 10739 40-630 Total 134470 1310373 16470-36830 6130 149326 170-8350 Total amount of reserve / Total cap. gain or loss from all sources / Total taxable capital gains Total income class # $ # with gain $ of gain # with loss $ of loss # $ Loss and nil 0 0 930 30094 630-1211 2320 16914 $1- $20,000 1040-1208 51160 1133691 19750-194044 195010 239453 $20,000- $40,000 1920 24322 96700 818197 30520-232386 285510 546981 $40,000- $60,000 1240 3410 89650 988653 31290-221291 229540 578496 $60,000- $80,000 790 19495 73310 875678 23990-154765 165540 586751 $80,000- $100,000 880 33305 55560 867504 18380-189781 110960 529128 $100,000- $150,000 1250-141093 61820 1496058 17800-197127 108920 876149 $150,000- $200,000 760-4722 24720 1132559 6800-93431 38140 612514 $200,000- $250,000 540 17192 14670 841450 4020-84651 21380 462671 $250,000 and over 1520-179092 36820 8938996 7980-333216 46710 4703527 Total 9940-228391 505350 17122879 161150-1701906 1204020 9152584 Major source of income Employment 2110 15173 221570 3509308 83970-822763 593570 2022434 Self-employed 1300-10155 42530 1023046 13920-147930 93390 585400 Investment 4990-236682 118420 10834303 26060-489689 189680 5759042 Pension 1540 3272 122830 1756222 37190-241523 327380 785708 Total 9940-228391 505350 17122879 161150-1701906 1204020 9152584 Capital gains deduction Total income class # $ Loss and nil 0 0 $1- $20,000 910 15399 $20,000- $40,000 2180 14344 $40,000- $60,000 2050 19051 $60,000- $80,000 2260 40499 $80,000- $100,000 1290 29274 $100,000- $150,000 1940 98259 $150,000- $200,000 1740 141138 $200,000- $250,000 850 83753 $250,000 and over 3450 698354 Total 16670 1140071 Major source of income Employment 5220 136813 Self-employed 2620 161297 Investment 7600 832749 Pension 1230 9212 Total 16670 1140071 Date modified: 2009-11-13 ...

., Manitoba Gain or Loss on Shares / Gain or Loss on real property Total income class # with gain $ of gain # with loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 80 241 0 0 0 0 60-185 $1- $20,000 2790 13428 1480-4197 1140 10030 0 0 $20,000- $40,000 8230 42013 1740-5760 1510 16930 10-46 $40,000- $60,000 6480 38571 1480-21111 870 15105 90-272 $60,000- $80,000 4110 44979 1260-6081 480 9095 40-106 $80,000- $100,000 2270 23369 750-5852 430 21583 30-574 $100,000- $150,000 1980 30216 620-3605 340 20689 0 0 $150,000- $200,000 820 26478 310-4751 120 11453 0 0 $200,000- $250,000 640 27641 90-295 130 12111 0 0 $250,000 and over 1110 124771 380-9447 140 31399 10-1477 Total 28500 371708 8100-61099 5170 148395 240-2660 Major source of income Employment 11430 101276 4370-36849 1660 27826 100-410 Self-employed 3750 30071 990-4102 1490 15386 0 0 Investment 4860 186744 1090-14004 1270 98907 80-1523 Pension 8470 53617 1650-6145 750 6276 70-680 Total 28500 371708 8100-61099 5170 148395 240-2660 Gain or Loss on Bond or Other Properties / Small business shares / Qualified farm property Total income class # with Gain $ of Gain # with Loss $ of Loss # with Gain $ of Gain # with Loss $ of Loss Loss and nil 0 0 0 0 0 0 70 7799 $1- $20,000 0 0 70-3 40 168 1100 8215 $20,000- $40,000 200 106 130-38 400 805 800 22150 $40,000- $60,000 30 863 290-127 420 2125 510 20033 $60,000- $80,000 80 94 30-6 310 5315 290 18277 $80,000- $100,000 20 17 40-34 200 17894 110 12352 $100,000- $150,000 20 69 70-45 130 9445 120 22968 $150,000- $200,000 40 225 40-55 100 24170 50 18653 $200,000- $250,000 20 63 0 0 90 20401 80 27595 $250,000 and over 60 2368 70-2724 210 154443 120 53412 Total 470 3805 730-3032 1890 234768 3240 211456 Major source of income Employment 170 505 220-476 700 15814 300 5429 Self-employed 30 1047 80-208 130 8257 980 33167 Investment 270 2245 220-2276 620 209647 1390 167674 Pension 0 0 210-72 450 1049 560 5185 Total 470 3805 730-3032 1890 234768 3240 211456 Gains or Losses from information slips / All other gains or losses Total income class # with gain $ of gain # with loss $ of loss # with gain $ of gain # with loss $ of loss Loss and nil 0 0 0 0 0 0 0 0 $1- $20,000 980 1811 0 0 0 0 0 0 $20,000- $40,000 3130 10784 140-1297 120 115 0 0 $40,000- $60,000 2650 13548 180-7 310 164 20-60 $60,000- $80,000 1920 25023 100-10 240 1 0 0 $80,000- $100,000 1200 4278 120-19 20 0 0 0 $100,000- $150,000 1170 5121 40-23 40 892 0 0 $150,000- $200,000 540 4847 20-11 0 0 0 0 $200,000- $250,000 240 1725 90-3 0 0 0 0 $250,000 and over 760 23409 40-77 20 4933 0 0 Total 12590 90546 720-1447 740 6105 20-79 Major source of income Employment 7680 48132 560-123 650 1112 0 0 Self-employed 1200 9586 0 0 60 228 20-60 Investment 2140 30685 20-19 10 4764 0 0 Pension 1580 2143 140-1297 30 0 0 0 Total 12590 90546 720-1447 740 6105 20-79 Total amount of reserve / Total cap. gain or loss from all sources / Total taxable capital gains Total income class # $ # with gain $ of gain # with loss $ of loss # $ Loss and nil 0 0 150 8041 60-185 490 4200 $1- $20,000 410 3838 6050 37492 1550-4200 20170 28095 $20,000- $40,000 170-5401 13090 87300 1840-6941 33510 64639 $40,000- $60,000 300 6433 10590 96702 1660-21438 25070 68217 $60,000- $80,000 250 11684 6300 114449 1470-6185 15330 72232 $80,000- $100,000 0 0 3660 75844 760-2829 7070 44438 $100,000- $150,000 70 2671 3170 91942 630-3542 6370 54387 $150,000- $200,000 60-7711 1250 77982 310-4683 2110 40143 $200,000- $250,000 40-485 910 89041 150-288 1230 47534 $250,000 and over 80-24884 1710 365944 320-9834 2180 194762 Total 1380-13855 46880 1044736 8760-60125 113520 618646 Major source of income Employment 120-2200 19570 196378 4860-36360 54210 129571 Self-employed 40 1382 6860 99009 1040-4309 12780 57329 Investment 650-16964 8770 677746 980-11867 13540 367639 Pension 560 3928 11690 71603 1890-7589 32990 64107 Total 1380-13855 46880 1044736 8760-60125 113520 618646 Capital gains deduction Total income class # $ Loss and nil 0 0 $1- $20,000 250 675 $20,000- $40,000 1050 7009 $40,000- $60,000 1040 13501 $60,000- $80,000 640 17273 $80,000- $100,000 280 14628 $100,000- $150,000 210 16871 $150,000- $200,000 220 25958 $200,000- $250,000 140 21620 $250,000 and over 320 73322 Total 4150 190858 Major source of income Employment 740 8949 Self-employed 690 29171 Investment 2380 151149 Pension 340 1588 Total 4150 190858 Date modified: 2009-11-13 ...

Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Rent 14% $2,800 × 5/14 $1,000 − $0 $1,000 Computers 14% $490 × 5/14 $175 − $0 $175 Software 14% $210 × 5/14 $75 − $0 $75 The total federal non-creditable HST charged is $1,250 ($1,000 + $175 + $75), which is the total of all amounts entered in the last column. ... Federal non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Federal part of HST Subtract ITCs, other rebates, refunds, or remissions Federal non-creditable HST charged Meals 13% $130 × 5/13 $50 − $0 $50 Hotel 13% $260 × 5/13 $100 − $0 $100 Rent 14% $2,100 × 5/14 $750 − $0 $750 Office supplies 14% $420 × 5/14 $150 − $37.14 $112.86 The total federal non-creditable HST charged is $1,012.86 ($50 + $100+ $750 + $112.86), which is the total of all amounts entered in the last column. ... Provincial non-creditable HST charged Eligible purchases or expenses HST Rate Multiply HST paid by appropriate fraction Provincial part of HST Subtract ITCs, other rebates, refunds, or remissions Provincial non-creditable HST charged Meals 13% $130 × 8/13 $80 − $0 $80 Hotel 13% $260 × 8/13 $160 − $0 $160 Rent 14% $2,100 × 9/14 $1,350 − $0 $1,350 Office supplies 14% $420 × 9/14 $270 − $66.86 $203.14 The total provincial non-creditable HST charged is $1,793.14 ($80 + $160+ $1,350 + $203.14), which is the total of all amounts entered in the last column. ...

Box 12 – Social insurance number Enter the SIN, as provided by the fisher. ... Box 29 – Employment code Enter code 17. Box 55 – Employee's PPIP premiums Enter the PPIP premiums you deducted from gross income of fishers working in Quebec. ... Other information Code 78 – Fishers – Gross income Enter the amount paid or payable to the fisher from the proceeds of the catch. ...

Monique calculates as follows: 10/24 hours × 35/100 metres × $5,800 expenses = $845.83 The business operates five days a week, so she must do another calculation: $845.83 × 5/7 days = $604.16 Monique can deduct $604.16 for her household expenses. ... Capital cost calculation Actual cost of the property $ 1 FMV of the property $ 2 Amount on line 1 $ 3 Line 2 minus line 3 (if negative, enter "0") $ 4 Enter any capital gains deduction claimed for the amount on line 4 Footnote 1   $ ×2= $ 5 Line 4 minus line 5 (if negative, enter "0") $ ×1/2= $ 6 Capital cost Line 1 plus line 6   $ 7 Footnotes Footnote 1 Enter the amount that relates to the depreciable property only. ... If you pay more for the property than the seller paid for the same property, calculate the capital cost as follows: Capital cost calculation Non-arm's length transaction – Resident of Canada The seller's cost or capital cost $ 1 The seller's proceeds of disposition $ 2 Amount from line 1 $ 3 Line 2 minus line 3 (if negative, enter "0") $ 4 Enter any capital gains deduction claimed for the amount on line 4   $ ×2= $ 5 Line 4 minus line 5 (if negative, enter "0") $ ×1/2= $ 6 Capital cost Line 1 plus line 6   $ 7 Enter this amount in column 3 of either Area B or Area C, whichever applies. ...

July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 1 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.087 0 35,148 – 70,295 0.145 2,039 70,295 – 125,500 0.158 2,952 125,500 – 175,700 0.173 4,835 175,700 – and over 0.183 6,592 K1P = 0.087 × TCP K2P = [(0.087 × (P × C, maximum $2,544.30)) + (0.087 × (P × EI, maximum $955.04))]* V1 and S = $0 V2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 10% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $100 + 10% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $200 + 10% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $300 + 10% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $400 + 10% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $500 + 10% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $600 + 10% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $700 + 10% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $800 + 10% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $900 + 10% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $1,000 + 10% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $1,100 + 10% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $35 0,000 ≤ $400,000, V2 = $1,200 + 10% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $1,300 + 10% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $1,400 + 10% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $1,500 + 10% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $1,600 + 10% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $1,700 + 10% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 2 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.0820 0 35,148 – 70,295 0.1350 1,863 70,295 – 125,500 0.1455 2,601 125,500 – 175,700 0.1580 4,170 175,700 – and over 0.1680 5,927 K1P = 0.0820 × TCP K2P = [(0.0820 × (P × C, maximum $2,544.30)) + (0.0820 × (P × EI, maximum $955.04))]* V1 and S = $0 V 2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 5% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $50 + 5% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $100 + 5% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $150 + 5% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $200 + 5% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $250 + 5% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $300 + 5% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $350 + 5% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $400 + 5% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $450 + 5% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $500 +5% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $550 + 5% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $350,000 ≤ $400,000, V2 = $600 + 5% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $650 + 5% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $700 + 5% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $750 + 5% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $800 + 5% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $850 + 5% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... K2P = [(0.098 × (P × C, maximum $2,544.30)) + (0.098 × (P × EI, maximum $955.04))]* V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, S and LCP = $0 Date modified: 2016-05-16 ...

Return to footnote (2a) referrer Corporation ABC Predecessors (Corporations A + B + C) Predecessors (Corporations A + B + C) $20,000 4,000 + 5,000 + 6,000 = $15,000 2,000 + 2,500 + 3,000 = $7,500 Corporation ABC's second tax year: The instalment base year amounts for Corporation ABC's second tax year Tax year-end December 31, 2018 First instalment base amount Footnote (1b) Second instalment base amount Footnote (2b) Footnotes Footnote 1 The first instalment base amount for the successor's 2018 tax year is $20,000. ... Return to footnote (2d) referrer $20,000 12,000 + 6,000 = $18,000 14,000 + 5,000 = $19,000 Five instalment payments of $1,500 each ($18,000 ÷ 12) are due up to December 31, 2017. ... Return to footnote (2h) referrer Footnote 3 estimate of tax payable for the transferee's next tax year Return to footnote (3h) referrer $27,000 Footnote (3h) 20,000 + (6,000 × 4/12) = $22,000 12,000 + 6,000 = $18,000 Appendix 4 – Worksheet 2 – Example 1 Corporation D has estimated its tax for 2017 at $900,000. ...