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Types of entities: A entity – Corporations resident in Canada; B entity – Approved associations; C entity – Approved universities, colleges, research institutes, or similar institutions; D entity – Non-profit-SR&ED corporations resident in Canada and exempt from tax under paragraph 149(1)(j) of the Income Tax Act; E entity – Approved organizations (granting councils) that make payments to an association, institution, or corporation identified as a B, C, or D entity; and F entity – Non-profit-SR&ED corporations resident in Canada and exempt from tax under paragraph 149(1)(j) of the Act, for SR&ED that is basic or applied research carried on in Canada. ... A corporation has to file Schedule T2SCH31, Investment Tax Credit – Corporations. ... However, it is permitted that a director or officer may be reimbursed for reasonable expenses incurred by him / her in the performance of his / her duties. ...

Registered Plans Directorate technical manual On this page... 5 147.4 – RPP Annuity Contract 5.1 147.4(1) – RPP Annuity Contract 5.2 147.4(2) – Amended Contract 5.3 147.4(3) – New Contract 5 147.4 – RPP Annuity Contract Section 147.4 of the Act provides a set of rules that deal primarily with individuals acquiring ownership of an annuity contract on a tax-deferred basis but within their entitlement to benefits under an RPP. ... Consequently, it is the annuity payments to the member that are brought in to taxable income under paragraph 56(1)(a). 5.2 147.4(2) – Amended Contract Subsection 147.4(2) of the Act provides rules that apply where an annuity contract is amended. ... Cross references: Amounts to be Included in Income – 56(1)(a)(i) Deemed Registration – 147.1(3)(a) Plan as Registered – 147.1(15) Transfers – 147.3 Prescribed Annuity Contracts – 304(1)(a) Permissible Distributions – 8502(d)(ix) Provincial Pension Benefits Standards Legislation- 8513 Prescribed Amount- 8517 Date modified: 2014-01-02 ...

General information Northwest Territories child benefit Completing your Northwest Territories forms Form NT428, Northwest Territories Tax Step 1 – Northwest Territories 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 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 – Northwest Territories tax on taxable income Step 3 – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 46 – Northwest Territories additional tax for minimum tax purposes Line 48 – Territorial foreign tax credit Lines 50 and 51 – Political contribution tax credit Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living 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 $14,081. 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 $81,847. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

The place of supply is in Ontario. 100 screws @ $1.79 ea $179.00 HST @ 13% $ 23.27 Total $202.27 Amount paid by credit card $202.27 Example 2 (tax included in the price) Ms. ... Natural gas $128.84 GST @ 5% $ 6.44 Total $135.28 Amount paid by cheque $135.28 Payment made by cash (pennies available) – no impact Example 4 Mr. ... He has a gift card with a balance that he would like to clear. 100 screws @ $1.79 ea $179.00 HST @ 13% $ 23.27 Total $202.27 Amount applied from gift card $ 54.99 Balance owing $147.28 Paid by cash with pennies $147.28 Example 12 Mr. ...

As a result, the registrant is required to collect GST from the non-resident in respect of that supply of $100 (5% × $2,000). ... The registrant is required to collect GST from the non-resident in respect of the supply of $2,500 (5% × $50,000). ... Example 38 — Sale of goods drop-shipped to a registrant s 180, ss 179(1) The facts in this example are the same as in example 2. ...

Example Box – Case Amount – Montant   109   2400 98 Note If more than 12 codes apply to the same recipient, use an additional T4A slip. ... Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j) For more information, see "Lump-sum payments – non-resident" under Box 018 ‑ Lump-sum payments. ... Code 111 – Income averaging annuity contracts (IAAC) For more information, see Box 024 – Annuities. ...

General information Northwest Territories child benefit Completing your Northwest Territories forms Form NT428, Northwest Territories Tax Step 1 – Northwest Territories 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 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 – Northwest Territories tax on taxable income Step 3 – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 47 – Northwest Territories additional tax for minimum tax purposes Line 49 – Territorial foreign tax credit Lines 51 and 52 – Political contribution tax credit Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $13,900. 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 $80,793. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Chapter 2 – Who has to report securities transactions? Traders or dealers in securities Issuers of securities or their agents Traders in precious metals Nominees Agents Investment counsellors Chapter 3 – Security transactions Shares Debt obligations – securities Debt obligations – in bearer form Mutual funds and pooled funds Partnership interests Strip bonds Options and contracts Redemptions, acquisitions, and cancellations of securities Share exchanges – different companies Chapter 4 – Transactions that you do not have to report on a T5008 slip Debt obligations Deemed dispositions Dividends Excluded redemptions, acquisitions, or cancellations Miscellaneous excluded transactions Options, rights, and warrants Stock splits Traders and dealers in securities Traders in precious metals Trust income Chapter 5 – Payments to non-residents of Canada Appendix A – References Glossary Your opinion counts! ... Proceeds – see What are proceeds?; on page 5 for a definition of proceeds. ... Vendor – a person who sells or disposes of property they own. Yield – an imputed interest rate representing the return on an investment. ...

Charities – responding to telephone enquiries Charities – responding to simple applications Charities – responding to regular applications Charities – written enquiries- routine Charities – written enquiries- complex Service standards for charities and charitable giving Charities – responding to telephone enquiries What is this? ... How you can request this service from the CRA: Telephone How you will receive this service from the CRA: Telephone Performance results: 2013-2014 2014-2015 2015-2016 85.1% 76.2% 76.8% Charities – responding to simple applications What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Charities registration website: http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html Performance results: 2013-2014 2014-2015 2015-2016 99% 94.7% 86.1% Charities – written enquiries- routine What is this? ...

Charities – responding to telephone enquiries Charities – responding to simple applications Charities – responding to regular applications Charities – written enquiries- routine Charities – written enquiries- complex Service standards for charities and charitable giving Charities – responding to telephone enquiries What is this? ... How you can request this service from the CRA: Telephone How you will receive this service from the CRA: Telephone Performance results: 2013-2014 2014-2015 2015-2016 85.1% 76.2% 76.8% Charities – responding to simple applications What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Charities registration website: http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html Performance results: 2013-2014 2014-2015 2015-2016 99% 94.7% 86.1% Charities – written enquiries- routine What is this? ...