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Non-creditable GST charged Eligible purchases or expenses GST paid Subtract ITCs, other rebates, refunds, or remissions Non-creditable GST charged Rent $1,000 − $0 $1,000 Hotel $75 − $0 $75 The total non-creditable GST charged is $1,075 ($1,000 + $75), which is the total of all amounts entered in the last column. ... Non-creditable GST charged Eligible purchases or expenses GST paid Subtract ITCs, other rebates, refunds, or remissions Non-creditable GST charged Office supplies $500 − $100 $400 Hotel $150 − $0 $150 Rental car $40 − $0 $40 The total non-creditable GST charged is $590 ($400 + $150 + $40), which is the total of all amounts entered in the last column. ... Step 7 – Calculate your PSB rebate of the GST and/or the federal part of the HST The qualifying NPO calculates the PSB rebate of the GST and the federal part of the HST by adding the total non-creditable GST charged (from Step 5) and the total federal non-creditable HST charged (from Step 6), and then multiplying the result by the federal PSB rebate factor for qualifying NPOs (50%), as follows: ($590 + $50) × 50% = $320 The total federal amount to be entered on line 306 of Form GST66 is $320. ...

Box 12 – Social insurance number Enter the SIN, as provided by the worker. Box 14 – Employment income Leave this box blank. Boxes 16 and 17 – Employee's CPP/QPP contributions Enter the CPP/QPP contributions you deducted from the worker's gross earnings. ... Box 28 – Exempt (CPP/QPP, EI, and PPIP) Leave this box blank. Box 29 – Employment code Enter employment code 11. ...

Foreign income How to report foreign income and other amounts Specified foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income (lines 101 to 146) Amounts that are not taxed Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Foreign income As a resident of Canada, you have to report your income from all sources, both inside and outside Canada. ... Foreign employment income – Report your earnings in Canadian dollars. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) ÷ $5,000 (total) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) ÷ $5,000 (total) = $320 Bank accounts Report interest paid or credited to you in 2015, even if you did not receive an information slip. ...

Step 2 –Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment insurance and other benefits Line 120 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Step 2 –Total income Calculation of total income (page 2 of your return) You have to report as income most amounts you received in 2016. ... Foreign employment income – Report your earnings in Canadian dollars. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2016, even if you did not receive an information slip. ...

General information Yukon child benefit Did you reside on the Settlement Land of a Yukon First Nation Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Family caregiver amount for infirm children under 18 years of age Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 44 – Yukon tax on split income Line 51 – Yukon additional tax for minimum tax purposes Line 53 – Territorial foreign tax credit Lines 55 to 56 – Yukon political contribution tax credit Form YT479, Yukon Credits Line 1 – Children's fitness tax credit Lines 2 to 9 – Small business investment tax credit Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit Line 20 – Research and development tax credit Line 22 – Yukon First Nations income tax credit For more information Retired seniors: look for the symbol If you are a retired senior, the symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... Line 5804 – Basic personal amount Claim $11,474. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Supporting documents – Do not submit any supporting documents at the time of filing your tax return. ...

All corporations – except for insurance corporations – can file using the GIFI. ... We use the following rules to check the information you provide: total assets = total liabilities + total equity (partners’ capital for partnerships) total revenue − total expenses = net non-farming income total farm revenue − total farm expenses = net farm income You have to provide certain line items so that we can check the above equations. Each GIFI must include: Balance sheet Item 2599 – Total assets Item 3499 – Total liabilities Item 3620 – Total shareholder equity (corporations only) or Item 3575 – Total partners' capital (partnerships only) Non-farming income and expenses Item 8299 – Total revenue Item 9368 – Total expenses and/or Farming income and expenses Item 9659 – Total farm revenue Item 9898 – Total farm expenses When reporting a breakdown of retained earnings (corporations only) Item 3849 – Retained earnings/deficit – End Extraordinary items and income taxes Item 9999 – Net income/loss after taxes and extraordinary items The amount of a required item may be nil. ...

Box 12 – Social insurance number Enter the SIN, as provided by the employee. Box 14 – Employment income Report the gross earnings before deductions. ... Box 28 – Exempt (CPP/QPP, EI, and PPIP) Leave this box blank. Box 29 – Employment code Leave this box blank. ...

Section C – Programs and general information C1 – Line 1800 – If the charity was active during the fiscal period, tick yes. ... C6 – Lines 2500 – 2660 – Tick all applicable fundraising methods used by the charity during the fiscal period. ... C7(c) – Lines 2730–2790 – Tick all the methods that show how you pay your fundraisers. ...

Appendix A – Self-assessment questionnaire – Am I an ineligible individual? ... Due diligence Risk assessment Fraud prevention Financial controls Protecting beneficiaries Resources Appendix C – Questions and Answers Appendix D – Checklist for registered organizations regarding ineligible individuals Appendix E – Definitions – Income Tax Act – 149.1(1) Appendix F – Authorities – Income Tax Act A. ... No → go to 10 Yes → go to 2 Was the offence criminal? No → go to 7 Yes → go to 3 Has a pardon been granted or a record suspension been ordered for this conviction? ...

Do not enter the dollar sign ($). Do not put negative dollar amounts on slips. ... If you include annuity payments under an income-averaging annuity contract, also report the amount of the payment in the " Other information " area, using code 111. ... Income types previously reported under " Code 28 – Other income" and identified with footnote codes have, in most cases, been replaced by specific box numbers. ...