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GST/HST Rates GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province Table of Contents General General anti-avoidance provision Anti-avoidance rules respecting rate change Variation of agreement – 2006 rate reduction Variation of agreement – 2008 rate reduction Anti-avoidance rules – rate changes Anti-avoidance rules relating to harmonization – Part 2 of the New Harmonized Value-Added Tax System Regulations Application Variation of agreement – new harmonized province Variation of agreement – change in tax rate Harmonized event – transactions Anti-avoidance rules relating to the provincial public service body rebate for municipalities in Newfoundland and Labrador – Part 3.2 of the New Harmonized Value-Added Tax System Regulations General 1. ... Anti-avoidance rules respecting rate change Variation of agreement – 2006 rate reduction 12. ... Anti-avoidance rules relating to harmonization – Part 2 of the New Harmonized Value-Added Tax System Regulations Application 22. ...

Excise Duty Rate Changes – July 1, 2006 May 2006 On May 2, 2006, the Minister of Finance tabled a Notice of Ways and Means Motion, which amends the Excise Act and Excise Act, 2001 to introduce new excise duty rates. ... Wine New rates for wine More than 7% of absolute ethyl alcohol by volume $0.62 per litre More than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume $0.295 per litre Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre Beer Made by domestic brewers with production of more than 300,000 hectolitres per year and all imported beer New rates for beer More than 2.5% of absolute ethyl alcohol by volume $31.22 per hectolitre More than 1.2% of absolute ethyl alcohol by volume but not more than 2.5% of absolute ethyl alcohol by volume $15.61 per hectolitre Not more than 1.2% of absolute ethyl alcohol by volume $2.591 per hectolitre Domestic production – small and mid-sized brewers More than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $3.122 2,001 – 5,000 $6.244 5,001 – 15,000 $12.488 15,001 – 50,000 $21.854 50,001 – 75,000 $26.537 75,001 – 300,000 $31.22 More than 1.2% but not more than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at More than 1.2% but not more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $1.561 2,001 – 5,000 $3.122 5,001 – 15,000 $6.244 15,001 – 50,000 $10.927 50,001 – 75,000 $13.269 75,001 – 300,000 $15.61 Not more than 1.2% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at not more than 1.2% Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $0.259 2,001 – 5,000 $0.518 5,001 – 15,000 $1.036 15,001 – 50,000 $1.814 50,001 – 75,000 $2.202 75,001 – 300,000 $2.591 Note: The reduced rates do not apply to licensed brewers whose annual beer production is greater than 300,000 hectolitres. Tobacco products All provinces and territories – regular domestic market New rates for tobacco products in all provinces and territories Excise Duty Additional Duty Cigarettes $0.41025 per five or fraction of five cigarettes N/A Tobacco sticks $0.0605 per stick N/A Manufactured tobacco – other $55.90 per kilogram N/A Raw leaf tobacco $1.572 per kilogram N/A Cigars $16.60 per 1,000 cigars Greater of $0.066 or 66% * * 66% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Step 1 – Applicable percentage of completion Using the formula (100% – A) + (B – C) where A is the degree of completion as of the date the GST becomes payable on the sale of the housing (May 1, 2013), B is the degree of completion immediately before April 1, 2013 C is the degree of completion immediately before July 1, 2010, the applicable percentage of completion in this example is 75%: (100% – 100%) + (85% – 10%) 0% + 75% = 75% Step 2 – Rebate rate An applicable percentage of completion of 75% falls in the "Equal to or greater than 75% and not more than 90%" threshold in the table. ... Step 1 – Applicable percentage of completion Using the formula (100% – A) + (B – C) where A is the degree of completion as of the date the GST becomes payable on the sale of the housing (May 31, 2013), B is the degree of completion immediately before April 1, 2013 C is the degree of completion immediately before July 1, 2010 the applicable percentage of completion is 70%: (100% – 100%) + (85% – 15%) 0% + 70% = 70% Step 2 – Rebate rate An applicable percentage of completion of 70% falls in the "Equal to or greater than 50% and less than 75%" threshold in the table. ... Step 1 – Applicable percentage of completion Using the formula (100% – A) + (B – C) where A is the degree of completion as of the date the GST becomes payable on the self-supply of the housing (December 1, 2013), B is the degree of completion immediately before April 1, 2013 C is the degree of completion immediately before July 1, 2010, the applicable percentage of completion is 35%: (100% – 90%) + (25% – 0%) 10% + 25% = 35% Step 2 – Rebate rate An applicable percentage of completion of 35% falls in the "Equal to or greater than 25% and less than 50%" threshold in the table in the appendix to this info sheet. ...

Canada Revenue Agency Departmental Performance Report 2014-15 Previous page Next page User/External Fees Reporting User Fees Act – Advance Income Tax Ruling Fee Fee name: Advance Income Tax Ruling Fee Fee type: Regulatory Fee-setting authority: Financial Administration Act – 19(b) Year introduced: 1970 Year last amended: 2000-2001 Performance standards: The service standard target is to issue 85% of advance income tax rulings within 90 business days of receipt of all essential information from the client. ... More specifically, the results of the last three years were as follows with respect to the percentage of rulings files that were processed within 90 business days (our service standard is 85%): 2014-15 = 81% 2013-14 = 75% 2012-13 = 74% The marked improvement in the ruling file turnaround time is mainly due to hiring several highly qualified rulings officers which is yielding benefit to all facets of our program. ... More specifically, the results of the last three years were as follows with respect to the percentage of rulings files that were processed within 90 business days (our service standard is 85%): 2014-15 = 81%; 2013-14 = 75%; 2012-13 = 74%. ...

In this example, the lesser of 1 and $200/$2,000 = 0.1 Therefore, the BTC of the computer is $10 ($100 × 0.1). ... In this example, the lesser of 1 and $1,300,000/$1,050,000 = 1 Therefore, the BTC of the building is $52,500 ($52,500 × 1). ... In this example, the lesser of 1 and $1,300,000/$1,050,000 = 1 Therefore, the BTC of the building is $52,500 ($52,500 – 0) × 1. ...

Part 4 – Calculation of qualified SR&ED expenditures for investment tax credit (ITC) purposes. ... Part 7 – Additional information. Part 8 – Claim checklist. Part 9 – Claim preparer information. ... Part 10 – Certification; name of authorized signing officer of the corporation, or individual and name of person / firm who completed the form. ...

General information Alberta family employment tax credit Alberta child benefit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 47 – Alberta additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Lines 51 to 55 – Alberta political contribution tax credit Alberta stock savings plan 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 $18,451. 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 $72,549. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

General information Alberta family employment tax credit Completing your Alberta form Form AB428, Alberta Tax and Credits Step 1 – Alberta 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 – Alberta tax on taxable income Step 3 – Alberta tax Line 40 – Alberta tax on split income Line 48 – Alberta additional tax for minimum tax purposes Line 50 – Provincial foreign tax credit Lines 52 to 56 – Alberta political contribution tax credit Alberta stock savings plan tax credit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $18,214. 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 $71,624. ... Step 2 – Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. ...

Measuring the Impact of Communications on Atlantic Canadian Homeowners’ Attitudes towards Underground Economic Activity – Phase 1 – Pre-Campaign Test Prepared for the: Public Affairs Branch Canada Revenue Agency FINAL REPORT June 2010 POR #092-09 Contract #46558-114816/001 CY Prepared by: Corporate Research Associates Le rapport complet en français sera fourni sur demande. ... In this context, the CRA commissioned Corporate Research Associates Inc. to undertake, at a total contracted project cost of $94, 189.40 plus HST, the Measuring the Impact of Communications on Atlantic Canadian Homeowners’ Attitudes towards Underground Economic Activity- Phase 1 – Pre-Campaign Test study. ...

General information Prince Edward Island sales tax credit Completing your Prince Edward Island form Form PE428, Prince Edward Island Tax and Credits Step 1 – Prince Edward Island 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 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 5850 – Teacher school supply amount 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 – Prince Edward Island tax on taxable income Step 3 – Prince Edward Island tax Line 41 – Prince Edward Island tax on split income Line 48 – Prince Edward Island additional tax for minimum tax purposes Line 50 – Prince Edward Island surtax Prince Edward Island low-income tax reduction Line 52 – Unused low-income tax reduction from your spouse or common-law partner Line 61 – Basic reduction Line 62 – Age reduction for self Line 63 – Reduction for spouse or common-law partner Line 64 – Age reduction for spouse or common-law partner Line 65 – Reduction for an eligible dependent Line 66 – Reduction for dependent children born in 1998 or later Line 75 – Provincial foreign tax credit Lines 77 and 78 – Prince Edward Island political contribution tax credit Line 80 – Equity tax credit Prince Edward Island volunteer firefighter tax credit (line 84) 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 $8,000. 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 $53,112. ... Line 61 – Basic reduction Claim $350 for yourself. Line 62 – Age reduction for self Claim $250 if you were 65 years old or older on December 31, 2016. ...