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Previous page: Schedule B – Business line anticipated results Next page: Schedule D – Government-wide reporting Schedule C – Recourse Assessment – Executive Summary The document below is an excerpt of the Executive Summary of a report titled Canada Revenue Agency Recourse Assessment” (Revised June 15, 2004, © 2004 Deloitte & Touche LLP and related entities, Executive Summary page i.) that consultants Deloitte & Touche prepared on the request of the CCRA. ... Previous page: Schedule B – Business line anticipated results Next page: Schedule D – Government-wide reporting Date modified: 2004-10-28 ...

Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children's fitness tax credit Line 476 – Tax paid by instalments Line 484 – Refund Line 485 – Balance owing After you file Notice of assessment (NOA) What happens to your return after we receive it? ... Line 422 – Social benefits repayment Claim the social benefits repayment from line 235 of your return. ... Visit When you owe money – collections at the CRA to learn more about managing your tax debt. ...

Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children’s fitness tax credit Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits Line 484 – Refund Line 485 – Balance owing After you file Notice of assessment (NOA) What happens to your return after we receive it? ... Visit When you owe money – collections at the CRA to learn more about managing your tax debt. ... By phone (businesses) – You can call 1-800-959-5525 (for service in English). ...

Specified foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income 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 Identification, income, and deductions Identification Follow the instructions on the return to complete this area. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... 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 2015, even if you did not receive an information slip. ...

□ yes □ no If "no", indicate whether the entity is a specified U.S. person □ no □ yes, and if "yes" provide U.S. ... □ yes □ no If "yes" provide U.S. TIN_________________________ B. ... □ yes □ no If "yes", indicate its status □ financial institution with valid GIIN____________________ □ nonparticipating financial institution(NPFI) □ other – provide status (for example, deemed-compliant financial institution) C. ...

Part 1 – Identification of the organization applying for registration Part 2 – Organizational structure Part 3 – Activities of the organization Part 4 – Financial information of the organization Part 5 – Information about the organization’s officials Part 6 – Confidential Information Part 7 – Final steps and certification Need more information? ... Line 022 – Other – Enter the total amount for all other expenditures and give a brief description of the expense. ... Line 033 – Total assets – Add lines 030 to 032 inclusive, and enter the total on line 033. ...

Line 8230 – Other related income Line 8299 – Gross rental income Chapter 3 – Expenses Current or capital expenses Capital expenses – Special situations Personal portion Expenses you can deduct Prepaid expenses Line 8521 – Advertising Line 8690 – Insurance Line 8710 – Interest Line 8810 – Office expenses Line 8860 – Legal, accounting, and other professional fees Line 8871 – Management and administration fees Line 8960 – Maintenance and repairs Line 9060 – Salaries, wages, and benefits Line 9180 – Property taxes Line 9200 – Travel Line 9220 – Utilities Line 9281 – Motor vehicle expenses Line 9270 – Other expenses Expenses you cannot deduct Deductible expenses Line 9369 – Net income (loss) before adjustments Co-owners – Your share of line 9369 Line 9945 – Other expenses of the co-owner Line 9947 – Recaptured CCA Line 9948 – Terminal loss Line 9936 – Capital cost allowance Net income (loss) Line 18- Partnerships Line 9974 – GST/HST rebate for partners received in the year Line 9943 – Other expenses of the partner Line 9946 – Your net income (loss) Rental losses Renting below fair market value Chapter 4- Capital cost allowance What is capital cost allowance? ... For the current tax year, Samir deducts $270, calculated as follows: $1,000 × 135 ÷ 500 = $270 For the next year, Samir deducts $730 calculated as follows: $1,000 × 365 ÷ 500 = $730 If you dispose of the property, the tax treatment will vary depending on your situation. ... Part of the fees Paul can include in the building's cost = Building value ÷ Total purchase price × Expenses = $75,000 ÷ $90,000 × $5,000 = $4,166.67 The $4,166.67 is the part of the $5,000 in legal fees and land transfer taxes that relates to the purchase of the building, while the remaining $833.33 relates to the purchase of the land. ...

Selected listed financial institution Filing instructions Estimated amounts Penalties Part A – Information on the selected listed financial institution Part B – Supplies and other revenues GST/HST and/or QST collected and collectible Section 1 – GST/HST Supplies of financial services Supplies other than financial services Other revenues Total supplies and other revenues made during the fiscal year Section 2 – QST Supplies of financial services Supplies other than financial services Other revenues Total supplies and other revenues made during the fiscal year Part C – Purchases and other expenditures GST, federal part of HST, and/or QST paid or payable Section 1 – GST/HST Purchases of financial services Purchases other than financial services Other expenditures Total purchases and other expenditures for the fiscal year Section 2 – QST Purchases of financial services Purchases other than financial services Other expenditures Total purchases and other expenditures for the fiscal year Part D – Imports and supplies brought into Quebec Section 1 – GST/HST Tax on imports – GST and/or provincial part of HST Value of imports – GST/HST Totals Section 2 – QST QST on supplies brought into Quebec Value of goods brought into Quebec – QST Totals Part E – Exported supplies Section 1 – Value of exports from Canada – GST/HST and QST Financial services Tangible personal property Intangible personal property and services (other than financial services) Totals Section 2 – Value of goods and services provided outside Quebec but within Canada – QST Financial services Tangible personal property Intangible personal property and services (other than financial services) Totals Part F – Input tax credits (ITCs) and input tax refunds (ITRs) Section 1 – GST/HST Section 2 – QST Part G – Tax adjustments Section 1 – GST/HST GST/HST adjustments to be added to net tax GST/HST adjustments to be deducted from net tax Section 2 – QST QST adjustments to be added to net tax QST adjustments to be deducted from net tax Part H – ITC and ITR allocation method(s) used during the fiscal year Exclusive inputs Excluded inputs (capital property and improvements thereto) Residual inputs Section 1 – ITCs claimed Full (100%) ITC recovery Prescribed percentage method(s) Pre-approved method(s) Direct attribution method(s) Specified method(s) Other method(s) Totals Have any of the allocation methods changed from the previous year? ... Part I – Change in use of capital property Section 1 – ITCs claimed and GST/HST deemed to have been collected Totals Section 2 – ITRs claimed and QST deemed to have been collected Totals Part J – Election to deem certain supplies to be financial services Section 1 – GST/HST Section 2 – QST Part K – Income allocation to various jurisdictions Part L – Certification Keeping records How do you change a return? ... Section 1 – GST/HST Tax on imports – GST/HST Enter an amount on each of lines 2400 through 2483. ...

Step 2 of Schedule 1 – Federal tax on taxable income Step 3 of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit How to claim this credit Lines 413, 414, 411 and 419 – Labour-sponsored funds tax credit Provincially registered LSVCC Federally registered LSVCC Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Calculation of provincial or territorial tax (Form 428) Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 37 of Schedule 1 (line 40 for residents of Quebec). ... If you received " other than eligible dividends, " the federal dividend tax credit is 10.5217% of your taxable amount of dividends reported on line 180 of your return. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

CO – Commerce Education standard A secondary school diploma or CRA-approved alternatives. ... MG – Management Education standard A secondary school diploma or CRA-approved alternatives. ... CRA-approved alternative to university graduation a satisfactory score on the CRA-approved test (General Intelligence Test – GIT 310 – Pass mark 68); or an acceptable combination of education, training and/or experience. ...