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General information Nunavut Child Benefit Completing your Nunavut forms Form NU428, Nunavut Tax Step 1 – Nunavut 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 5820 – Amount for infirm dependants age 18 or older Line 5823 – Amount for young children less than 6 years of age 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 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 – Nunavut tax on taxable income Step 3 – Nunavut tax Line 40 – Nunavut tax on split income Line 47 – Nunavut additional tax for minimum tax purposes Line 49 – Territorial foreign tax credit Line 51 – Volunteer firefighters' tax credit Form NU479 – Nunavut Credits Lines 1 to 14 – Cost of living tax credit Lines 15 to 20 – Political contribution 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 $12,947. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $100,661. ... Step 2 – Nunavut tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

General information Nunavut Child Benefit Completing your Nunavut forms Form NU428, Nunavut Tax Step 1 – Nunavut 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 5820 – Amount for infirm dependants age 18 or older Line 5823 – Amount for young children less than 6 years of age 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 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Nunavut tax on taxable income Step 3 – Nunavut tax Line 40 – Nunavut tax on split income Line 48 – Nunavut additional tax for minimum tax purposes Line 50 – Territorial foreign tax credit Line 52 – Volunteer firefighters' tax credit Form NU479 – Nunavut Credits Lines 1 to 14 – Cost of living tax credit Lines 15 to 20 – Political contribution tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $12,781. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $99,373. ... Step 2 – Nunavut tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

HST payable = $352,244.39 × 14% = $49,314.21 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000 – $352,244.39) ÷ 100,000] = $6,158.60 PST transitional new housing rebate = $60.00 × 180 SM × 50% = $5,400.00 This info sheet does not replace the law found in the Excise Tax Act (the Act) and its regulations. ... Where the construction or substantial renovation of the complex is at least 10% and less than 25% complete immediately before April 1, 2013: If P is $388,762.50 or less, the formula is: C = P ÷ 1.11075 If P is more than $388,762.50 and not more than 507,937.50, the formula is: C = (P + $28,350) ÷ 1.19175 If P is more than $507,937.50, the formula is: C = P ÷ 1.12875 Where the construction or substantial renovation of the complex is at least 25% and less than 50% complete immediately before April 1, 2013: If P is $384,825 or less, the formula is: C = P ÷ 1.0995 If P is more than $384,825 and not more than $502,875, the formula is: C = (P + $28,350) ÷ 1.1805 If P is more than $502,875 the formula is: C = P ÷ 1.1175 Where the construction or substantial renovation of the complex is at least 50% and less than 75% complete immediately before April 1, 2013: If P is $380,887.50 or less, the formula is: C = P ÷ 1.08825 If P is more than $380,887.50 and not more than $497,812.50, the formula is: C = (P + $28,350) ÷ 1.16925 If P is more than $497,812.50, the formula is: C = P ÷ 1.10625 Where the construction or substantial renovation of the complex is at least 75% and less than 90% complete immediately before April 1, 2013: If P is $$378,525 or less, the formula is: C = P ÷ 1.0815 If P is more than $378,525 and not more than $494,775, the formula is: C = (P + $28,350) ÷ 1.1625 If P is more than $494,775, the formula is: C = P ÷ 1.0995 Where the construction or substantial renovation of the complex is at least 90% complete immediately before April 1, 2013: If P is $376,950 or less, the formula is: C = P ÷ 1.077 If P is more than $376,950 and not more than $492,750, the formula is: C = (P + $28,350) ÷ 1.158 If P is more than $492,750, the formula is: C = P ÷ 1.095 Appendix B – Formulas to determine consideration where PST transitional new housing rebate is based on floor space method C = Consideration P = Stated price net of rebates SM = Square metres of interior floor space Degree of completion immediately before April 1, 2013 If consideration is $350,000 or less If consideration is more than $350,000 and not more than $450,000 If consideration is more than $450,000 < 10%* N/A N/A N/A ≥ 10% and < 25% C = [P + ($15 × SM)] ÷ 1.122 Footnote 1 C = [P + $28,350 + ($15 × SM)] ÷ 1.203 Footnote 2 C = [P + ($15 × SM)] ÷ 1.14 Footnote 3 ≥ 25% and < 50% C = [P + ($30 × SM)] ÷ 1.122 Footnote 4 C = [P + $28,350 + ($30 × SM)] ÷ 1.203 Footnote 5 C = [P + ($30 × SM)] ÷ 1.14 Footnote 6 ≥ 50% and < 75% C = [P + ($45 × SM)] ÷ 1.122 Footnote 7 C = [P + $28,350 + ($45 × SM)] ÷ 1.203 Footnote 8 C = [P + ($45 × SM)] ÷ 1.14 Footnote 9 ≥ 75% and < 90% C = [P + ($54 × SM)] ÷ 1.122 Footnote 10 C = [P + $28,350 + ($54 × SM)] ÷ 1.203 Footnote 11 C = [P + ($54 × SM)] ÷ 1.14 Footnote 12 ≥ 90% C = [P + ($60 × SM)] ÷ 1.122 Footnote 13 C = [P + $28,350 + ($60 × SM)] ÷ 1.203 Footnote 14 C = [P + ($60 × SM)] ÷ 1.14 Footnote 15 * A PST transitional new housing rebate is not available where the degree of completion is less than 10% immediately before April 1, 2013. ... Footnotes Footnote 1 1.14C – NHR – PTNHR = P 1.14C – (.36)(.05C) – ($60)(.25)(SM) = P 1.1220C – 15SM = P C = (P + 15SM) / 1.1220 Return to footnote 1 referrer Footnote 2 1.14C – NHR – PTNHR = P 1.14C – $6,300 [($450,000 – C) / 100,000] – ($60)(.25)(SM) = P 1.14C – 28,350 +.063C – 15SM = P 1. 2030C = P + 28,350 + 15SM C = (P + 28,350 + 15SM) / 1.2030 Return to footnote 2 referrer Footnote 3 1.14C – NHR – PTNHR = P 1.14C – $0 – ($60)(.25)(SM) = P 1.14C – 15SM = P C = (P + 15SM) / 1.14 Return to footnote 3 referrer Footnote 4 1.14C – NHR – PTNHR = P 1.14C – (.36)(.05C) – ($60)(.50)(SM) = P 1.1220C – 30SM = P C = (P + 30SM) / 1.1220 Return to footnote 4 referrer Footnote 5 1.14C – NHR – PTNHR = P 1.14C – $6,300 [($450,000 – C) / 100,000] – ($60)(.50)(SM) = P 1.14C – 28,350 +.063C – 30SM = P 1. 2030C = P + 28,350 + 30SM C = (P + 28,350 + 30SM) / 1.2030 Return to footnote 5 referrer Footnote 6 1.14C – NHR – PTNHR = P 1.14C – $0 – ($60)(. 50)(SM) = P 1.14C – 30SM = P C = (P + 30SM) / 1.14 Return to footnote 6 referrer Footnote 7 1.14C – NHR – PTNHR = P 1.14C – (.36)(.05C) – ($60)(.75)(SM) = P 1.1220C – 45SM = P C = (P + 45SM) / 1.1220 Return to footnote 7 referrer Footnote 8 1.14C – NHR – PTNHR = P 1.14C – $6,300 [($450,000 – C) / 100,000] – ($60)(.75)(SM) = P 1.14C – 28,350 +.063C – 45SM = P 1. 2030C = P + 28,350 + 45SM C = (P + 28,350 + 45SM) / 1.2030 Return to footnote 8 referrer Footnote 9 1.14C – NHR – PTNHR = P 1.14C – $0 – ($60)(.75)(SM) = P 1.14C – 45SM = P C = (P + 45SM) / 1.14 Return to footnote 9 referrer Footnote 10 1.14C – NHR – PTNHR = P 1.14C – (.36)(.05C) – ($60)(.90)(SM) = P 1.1220C – 54SM = P C = (P + 54SM) / 1.1220 Return to footnote 10 referrer Footnote 11 1.14C – NHR – PTNHR = P 1.14C – $6,300 [($450,000 – C) / 100 000] – ($60)(.90)(SM) = P 1.14C – 28,350 +.063C – 54SM = P 1. 2030C = P + 28,350 + 54SM C = (P + 28,350 + 54SM) / 1.2030 Return to footnote 11 referrer Footnote 12 1.14C – NHR – PTNHR = P 1.14C – $0 – ($60)(.90)(SM) = P 1.14C – 54SM = P C = (P + 54SM) / 1.14 Return to footnote 12 referrer Footnote 13 1.14C – NHR – PTNHR = P 1.14C – (.36)(.05C) – ($60)(1)(SM) = P 1.1220C – 15SM = P C = (P + 60SM) / 1.1220 Return to footnote 13 referrer Footnote 14 1.14C – NHR – PTNHR = P 1.14C – $6,300 [($450,000 – C) / 100,000] – ($60)(1)(SM) = P 1.14C – 28,350 +.063C – 60SM = P 1. 2030C = P + 28,350 + 60SM C = (P + 28,350 + 60SM) / 1.2030 Return to footnote 14 referrer Footnote 15 1.14C – NHR – PTNHR = P 1.14C – $0 – ($60)(1)(SM) = P 1.14C – 60SM = P C = (P + 60SM) / 1.14 Return to footnote 15 referrer Date modified: 2013-03-12 ...

General information New Brunswick harmonized sales tax credit New Brunswick child tax benefit Completing your New Brunswick form Form NB428, New Brunswick Tax and Credits Step 1 – New Brunswick 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 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 earnings 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 and education amounts Line 5860 – Tuition and education 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 – New Brunswick tax on taxable income Step 3 – New Brunswick tax Line 39 – New Brunswick tax on split income Line 47 – New Brunswick additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Step 4 – New Brunswick low-income tax reduction Line 51 – Unused low-income tax reduction from your spouse or common-law partner Line 60 – Basic reduction Line 61 – Reduction for your spouse or common-law partner Line 62 – Reduction for an eligible dependant Step 5 – New Brunswick tax credits Lines 71 and 72 – Political contribution tax credit Line 74 – Labour-sponsored venture capital fund tax credit Line 76 – Small business investor tax credit New Brunswick seniors' home renovation tax credit For more information Retired seniors: look for the symbol If you are a retired senior, the symbol in this document and in 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 $9,758. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $67,238. ... Line 60 – Basic reduction Claim $632 for yourself. Line 61 – Reduction for your spouse or common-law partner Claim $632 if you had a spouse or common-law partner at the end of the year. ...

Table of Contents Chapter 1 – Introduction The purpose of this guidance Scope of this guidance International context Chapter 2 – Glossary The meaning of certain terms Chapter 3 – Financial institutions with reporting obligations in Canada Introduction STEP 1 – Is the entity a financial institution? ... Enhanced Tax Information Exchange Agreement – Part XVIII of the Income Tax Act. ... SIC codes A – Food, beverage, and tobacco B – Wood and paper C – Energy D – Chemicals, chemical products, and textiles E – Metallic minerals and metal products F – Machinery and equipment (except electrical) G – Transportation equipment H – Electrical and electronic products I – Construction and related activities J – Transportation services K – Communications M – General services to business N – Government services O – Education, health, and social services P – Accommodation, restaurants, and recreation services Q – Food retailing R – Consumer goods and services NAICS codes 11 – Agriculture, forestry, fishing, and hunting 21 – Mining, quarrying, and oil and gas extraction 22 – Utilities 23 – Construction 31-33 – Manufacturing 41 – Wholesale trade 44-45 – Retail trade 48-49 – Transportation and warehousing 51 – Information and cultural industries 53 – Real estate and rental and leasing 54 – Professional, scientific, and technical services 56 – Administrative and support, waste management, and remediation services 61 – Educational services 62 – Health care and social assistance 71 – Arts, entertainment, and recreation 72 – Accommodation and food services 81 – Other services (except public administration) 91 – Public administration However, if a financial institution has information in its files to suggest that the SIC or NAICS code is known to be incorrect or misleading, the financial institution cannot rely on the code to determine that the account holder is not a passive NFE. 10.38 In the context of a new entity account, the account opening presents a financial institution with the opportunity to obtain the information necessary to determine the status of an account holder without having to refer to a standardized industrial code, which presumably would have been assigned on the basis of the same or similar information. ...

The dates should be entered in the order year / month / day. Field 3 – Due date of return 7. ... The due date should be entered in the order year / month / day. Description – add any missing descriptions Line 4 – Spirits >7% (LAA) 8. ... Opening balance – spirits in litres of absolute ethyl alcohol (LAA) Line A – Opening balance 28. ...

Residency of a corporation Deemed resident – Subsection 250(4) Common law Deemed non-resident – Subsection 250(5) Continued corporation – Subsection 250(5.1) – Emigrant Residency of an international shipping corporation – Subsection 250(6) Emigrant corporations Departure tax – Section 219 What is a Canadian corporation? ... Continued corporation – Subsection 250(5.1) – Emigrant Subsection 250(5.1) of the ITA relates to the tax consequences where a corporation already organized and incorporated under the laws of one country continues into a new jurisdiction under granting articles of continuance in the new jurisdiction. ... For later tax years, tax liabilities may include: subsection 115(1) – Liability under Part I; more Part XIV tax, known as additional tax on non-resident corporations, under section 219 on income referred to under subsection 115(1); and Part XIII withholdings – Liability on certain kinds of Canadian-source income. ...

Appendix B – Certificate of zero-rated entitlement – Example Image Previous page Date modified: 2009-06-08 ...

The dates should be entered in the order year / month / day. Field 3 – Due date of return 11. ... The due date should be entered in the order year / month / day. Description – add any missing descriptions Line 4 – Spirits >7% (LAA) 12. ... Line 15 – Total (lines 10 to 14) 27. Add the "Deduction / refund" amounts from lines 10 to 14 and enter the total on line 15. ...

Refer to GST/HST Info Sheet GI-083, Harmonized Sales Tax – Information for Builders of New Housing in Ontario, or GST/HST Info Sheet GI-084, Harmonized Sales Tax – Information for Builders of New Housing in British Columbia, for a detailed explanation of "grandparented housing". ... In recognition of the RST or PST that has already been paid by the builder on construction costs incurred before July 2010, the amount of the transitional tax adjustment in respect of single-unit housing decreases as the degree of completion increases: Degree of completion as of July 1, 2010 Transitional tax adjustment rate as a % of consideration < 10% 2.0% ≥ 10% and < 25% 1.5% ≥ 25% and < 50% 1.0% ≥ 50% and < 75% 0.5% ≥ 75% and < 90% 0.2% ≥ 90% 0% The method used to determine the degree of completion must be fair and reasonable. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...