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In recognition of the PST that will already have been paid by the builder on construction costs incurred before April 2013, the amount of the transitional tax adjustment in respect of single-unit housing would decrease as the degree of completion increases: Degree of completion immediately before April 1, 2013 Transitional tax adjustment rate as a % of consideration < 10% 4.5% ≥ 10% and < 25% 3.38% ≥ 25% and < 50% 2.25% ≥ 50% and < 75% 1.13% ≥ 75% and < 90% 0.45% ≥ 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. ... Appendix A – Summary chart Newly constructed or substantially renovated housing Housing type Would the builder be required to account for the transitional tax adjustment in its net tax culculation? ...

Business Number 1234567898RT0001 Reporting period From: 2016-07-01 To: 2016-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 50% = $ Ontario $ × 75% = $ Ontario $ × 100% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Sample 4 Schedule B calculation of input tax credits Schedule B must be completed by businesses required to recapture input tax credits (ITCs) for the provincial portion of the HST on specified property or services. ... Business Number 1234567898RT0001 Reporting period From: 2017-07-01 To: 2017-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 25% = $ Ontario $ × 50% = $ Ontario $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Sample 5 Schedule B calculation of input tax credits Schedule B must be completed by businesses required to recapture input tax credits (ITCs) for the provincial portion of the HST on specified property or services. ... Business Number 1234567898RT0001 Reporting period From: 2018-07-01 To: 2018-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 0% = $ Ontario $ × 25% = $ Ontario $ × 50% = $ Prince Edward Island $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Footnotes Footnote 1 In certain circumstances, an amount is considered to be an RITC, even though no provincial part of the HST is payable on the taxable supply of the specified property or service. ...

The dates should be entered in the order year / month / day. Field 3 – Due date of return 10. ... The due date should be entered in the order year / month / day. Description – add any missing descriptions Line 4 – Spirits >7% (LAA) 11. ... Closing balance Line G – Closing balance (A+B) – E ± F 80. The closing balance is the sum of lines A and B, minus line E, plus or minus any adjustments on line F: (A + B)- E ± F. ...

Original or amended Tick (✓) the appropriate box. Part l – Amount of Part IX.1 tax payable – SIFT partnerships Section A – Federal tax payable Enter the partnership's taxable non-portfolio earnings for the tax year on line 100 (line A). ... Line D – Total Enter the total of all provincial SIFT tax rates included in column (4). ... Line J – SIFT tax payable Enter the amount from line 300 (line E). Line 400 (line K) – Quebec SIFT tax payable Report any amounts of Quebec SIFT tax payable for the tax year on line 400 (line K), if any. ...

General information Ontario child benefit Ontario opportunities fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario 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 eligible earnings 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 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 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Line 52 – Ontario additional tax for minimum tax purposes Lines 54 to 56 – Ontario surtax Step 4 – Ontario tax reduction Line 61- Basic reduction Line 62 – Reduction for dependent children born in 1997 or later Line 63 – Reduction for dependants with a mental or physical infirmity Step 5 – Ontario foreign tax credit Step 6 – Community food program donation tax credit for farmers Step 7 – Ontario health premium Form ON479, Ontario Credits Are you filing for a deceased person? ... Line 5804 – Basic personal amount Claim $9,863. 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 $67,949. ... Line 61 – Basic reduction Claim $228 for yourself. Line 62 – Reduction for dependent children born in 1997 or later Enter beside box 6269 the number of dependent children you have. ...

General information Ontario child benefit Ontario opportunities fund Completing your Ontario forms Form ON428, Ontario Tax Step 1 – Ontario 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 eligible earnings 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 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 – Ontario tax on taxable income Step 3 – Ontario tax Line 40 – Ontario tax on split income Lines 50 to 55 – Ontario surtax Line 59 – Ontario additional tax for minimum tax purposes Step 4 – Ontario tax reduction Line 62- Basic reduction Line 63 – Reduction for dependent children born in 1998 or later Line 64 – Reduction for dependants with a mental or physical impairment Step 5 – Ontario foreign tax credit Step 6 – Community food program donation tax credit for farmers Step 7 – Ontario health premium Form ON479, Ontario Credits Are you filing for a deceased person? ... Line 5804 – Basic personal amount Claim $10,011. 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 $68,974. ... Line 62 – Basic reduction Claim $231 for yourself. Line 63 – Reduction for dependent children born in 1998 or later Enter beside box 6269 the number of dependent children you have. ...

General information Newfoundland and Labrador programs for low-income individuals and families Newfoundland and Labrador income supplement Newfoundland and Labrador seniors' benefit Newfoundland and Labrador child benefit (including the mother baby nutrition supplement) Completing your Newfoundland and Labrador form Form NL428, Newfoundland and Labrador Tax and Credits Step 1 – Newfoundland and Labrador 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 eligible earnings Line 5830 – Volunteer firefighters' amount Line 5831 – Child care 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 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 – Newfoundland and Labrador tax on taxable income Step 3 – Newfoundland and Labrador tax Line 42 – Newfoundland and Labrador tax on split income Line 49 – Newfoundland and Labrador additional tax for minimum tax purposes Line 51 – Provincial foreign tax credit Lines 53 and 54 – Political contribution tax credit Line 56 – Direct equity tax credit Line 58 – Resort property investment tax credit Line 60 – Venture capital tax credit Newfoundland and Labrador low-income tax reduction Line 65 – Unused low-income tax reduction from your spouse or common-law partner Line 74 – Basic reduction Line 75 – Reduction for your spouse or common-law partner Line 76 – Reduction for an eligible dependant Step 4 – Temporary Newfoundland and Labrador deficit reduction levy For more information Retired seniors: look for the symbol If you are a retired senior, the symbol in this document 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. ... For more information, read " How to change a return " in the General Income Tax and Benefit Guide. ... Line 74 – Basic reduction Claim $746 for yourself. Line 75 – Reduction for your spouse or common-law partner Claim $415 if you had a spouse or common-law partner on December 31, 2016. ...

Table of Contents Chapter 1 – Introduction The purpose of this guidance Scope of guidance International context Chapter 2 – Definitions and glossary The meaning of certain terms Coordination of definitions with U.S. ... Example 11 – Separate account reporting Person Y holds three depository accounts with Bank Z. ... 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 NFFE. 10.77 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. ...

Appendix A – Characterizing the supply being made – Image Previous page Date modified: 2009-06-08 ...

Charities – responding to telephone enquiries Charities – responding to simple applications Charities – responding to regular applications Charities – written enquiries- routine Charities – written enquiries- complex Charities – responding to telephone enquiries What is this? ... Charities – responding to regular applications What is this? This is a timeliness service standard for reviewing and responding to applications for charitable registration. ... Charities registration website: http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html Charities – written enquiries- complex What is this? ...