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In participating provinces the consideration for a deemed supply of a service in respect of the container is determined using the formula A × [100/(100 + B)] where A = the amount by which the tax-included charge exceeds the refund for the container, and B = the 15% HST. Example – Supply of a single beverage in a returnable container in a participating province (e.g., retailer to consumer) Taxable beverage sold in a returnable container $1.00 Tax-included charge under prescribed provincial Act $0.10 Refund $0.05 Deemed consideration for beverage [$1.10 – $0.10]: $1.00 Deemed consideration for deemed supply of a service [tax-included charge – refund] × 100/115 [$0.10- $0.05] × 100/115 = $0.0435: $0.04 (rounded) Total consideration $1.04 Total HST payable [$1.04 × 15% = $0.156]: $0.16 (rounded) Currently, only the participating provinces impose a tax-included charge for a returnable container that is not fully refunded. ... Example 1- Recycling services supplied to a distributor – per container Returnable container charge for a filled and sealed container $.010 Actual consideration for service in respect of container $0.10 Deemed consideration for the service [actual consideration – returnable container charge] [$0.10 – $0.10]: $0.00 Total GST payable [$0.00 × 7%] $0.00 Example 2 – Recycling services supplied to a distributor – per 1000 containers Returnable container charge for filled and sealed container $0.10 Actual consideration for service (equal to returnable container charge plus $0.02 handling charge) $0.12 Deemed consideration for service [actual consideration – returnable container charge] × 1000 [$0.12 – $0.10] × 1000: $20.00 Total GST payable [$20.00 × 7%] $1.40 Subsection 226(6) does not apply for purposes of section 5 of Part V.1 or section 10 of Part VI of Schedule V to the Act (i.e., it does not apply for purposes of determining if a supply falls into the exemption provision for supplies of property or services ordinarily supplied free of charge by a charity or a public sector body). ...

General information Nova Scotia child benefit Nova Scotia affordable living tax credit Completing your Nova Scotia form Form NS428, Nova Scotia Tax and Credits Step 1 – Nova Scotia 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 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 – Nova Scotia tax on taxable income Step 3 – Nova Scotia tax Line 40 – Nova Scotia tax on split income Line 47 – Nova Scotia additional tax for minimum tax purposes Line 49 – Provincial foreign tax credit Nova Scotia research and development tax credit recapture Nova Scotia low-income tax reduction Line 58 – Basic reduction Line 59 – Reduction for spouse or common-law partner Line 60 – Reduction for an eligible dependant Line 62 – Reduction for dependent children born in 1998 or later Line 71 – Nova Scotia political contribution tax credit Line 73 – Food bank tax credit for farmers Line 75 – Labour-sponsored venture capital tax credit Line 77 – Equity tax credit Line 79 – Age tax credit Nova Scotia volunteer firefighters and ground search and rescue tax credit (line 81) 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. ... There is a new non-refundable tax credit – the food bank tax credit for farmers. ... Line 58 – Basic reduction Claim $300 for yourself. Line 59 – Reduction for spouse or common-law partner Claim $300 if you had a spouse or common-law partner on December 31, 2016. ...

Deliverables 2009-2010 2010-2011 Change Income tax disputes – resolved 57,791 61,506 6.4% Income tax disputes – intake 106,548 94,449-11.3% Commodity tax disputes – resolved 6,778 7,613 12.3% Commodity tax disputes – intake 8,151 7,385-9.4% CPP/EI disputes – resolved 2,872 3,011 4.8% CPP/EI disputes – intake 3,043 2,873-5.6% We further refined our online presence to improve taxpayer’s access to appeals services. ... In progress – At least one activity related to the deliverable was not completed prior to the end of the fiscal year. Not started – No activities were begun by March 31, 2011, in relation to the deliverable. ...

Moving expenses – Line 219 of the return Expenses being claimed are not eligible. ... For more information, go to Line 219 – Moving expenses. Student loans – Line 319 of Schedule 1 The interest claimed is not eligible. ... For more information, go to Line 323 – Eligible tuition fees and Line 323 – Education amount. ...

Part I – Change in use of capital property Totals Part J – Election to deem certain supplies to be financial services Part K – Income allocation to various jurisdictions Part L – Certification Keeping records How do you change a return? ... For more information, see GST/HST Memorandum 4.5.2, Exports – Tangible Personal Property, and GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property. ... For more information about this election, see Part B – Supplies and other revenue. ...

The gymnasium becomes a place of amusement during the exhibition as defined in the first category (“any … place … which is staged or held any … artistic … exhibition,”). ... At each event, the association offers a bouncy castle for the children of participants – parents pay $1 per child for entry. ... The church building is a place of amusement during the concert as defined in the first category of the definition (“any … place … at or in any part of which is staged or held any … musical or other performance, …”). ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

Statistical report (Appendix A) – Interpretation and explanation Appendix A provides a statistical report on the CRA's activities under the Privacy Act for the 2014-2015 reporting period. ... Dispositions of requests During the reporting period, the ATIP Directorate completed 2,313 requests related to the Privacy Act. 729 were fully disclosed (31.52 %) 1,059 were partially disclosed (45.78 %) 6 were exempted in their entirety (0.26 %) 0 were excluded in their entirety (0%) 49 resulted in no existing records (2.12 %) 470 were abandoned by requesters (20.32 %) 0 were neither confirmed nor denied (0%) There was a notable increase in the requests abandoned this year (470) compared to last year (156). 262 of the abandoned requests were received online. 2014-2015 was the first year that requesters could submit a CRA Privacy Act request online. ... Section 19 – personal information obtained in confidence (40 requests) Section 22 – law enforcement and investigation (467 requests) Section 22.3 – Public Servants Disclosure Protection Act (1 request) Section 25 – safety of individuals (1 request) Section 26 – information about another individual (912 requests) Section 27 – solicitor-client privilege (117 requests) Exclusions The Privacy Act does not apply to information that is already publicly available, such as government publications and material in libraries and museums. ...

General information Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan 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 5821 – Amount for dependent children born in 1997 or later Line 5822 – Senior supplementary amount 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 5837 – Home buyers' amount 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 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 and 57 – Political contribution tax credit Lines 59 to 61 – Labour-sponsored venture capital tax credit Lines 64 to 68 – Saskatchewan employee's tools tax credit Lines 70 to 72 – Saskatchewan mineral exploration tax credit Line 74 – Saskatchewan graduate tuition tax credit Form SK479, Saskatchewan Credits Lines 1 to 7 – Active families benefit For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $15,639. 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 $67,226. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Completing Form T2046, Tax Return Where Registration of a Charity is Revoked Notes on filling out the return Identification Location of books and records Contact information Lines 50 and 51 Required information Summary of calculations Certification Before mailing the return Section A Schedule 1 – Property Schedule 2 – Income and expenditures Schedule 3 – Appropriations Section B Schedule 4 – Outstanding debts Schedule 5 – Transfer of property to an eligible donee How to amend the return Frequently asked questions Need more information? ... For more information, see Schedule 3 – Appropriations. Types of revocations Voluntary revocation – The charity asks the CRA to have its registration taken away. ... Schedule 5 – Transfer of Property to an Eligible Donee Schedule 5 – Transfer of Property to an Eligible Donee (PDF 85KB) Date modified: 2016-01-19 ...