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In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...

The tour operator uses the formula C/D × E, where C = 3 (number of nights of eligible accommodation in Canada) D = 4 (number of nights the non-resident spends in Canada as part of the tour package, including the overnight shelter on the train) E = $25 (50% of the GST paid on the tour package) The rebate amount is calculated as follows: 3/4 × $25 = $18.75 Quick calculation method Only non-residents that are not tour operators can choose to use the quick calculation method to calculate the rebate amount for an eligible tour package. ... Using the general calculation method with the formula C/D × E, the rebate amount is $30: C = 3 (number of nights of eligible accommodation in Canada) D = 5 (number of nights the non-resident spends in Canada as part of the tour package, including overnight shelter on the train) E = $50 (50% of the $100 GST paid on the tour package) 3/5 × $50 = $30 Using the quick calculation method of $5 per night of short-term accommodation, the rebate amount is $15 ($5 × 3) = $15. ... In this case, the rebate amount would be $520: $1,040 × 50% = $520 The non-resident can claim a rebate using the higher amount of $520. ...

General information BC early childhood tax benefit and BC family bonus BC low income climate action tax credit Completing your British Columbia forms Form BC428, British Columbia Tax Step 1 – British Columbia 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 5838 – Children's fitness amount Line 5842 – Children’s fitness equipment amount Line 5841 – Children's arts amount Line 5846 – Back-to-school amount Line 5843 – Education coaching 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 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Line 5898 – Farmers' food donation tax credit Step 2 – British Columbia tax on taxable income Step 3 – British Columbia tax Line 47 – British Columbia tax on split income Line 54 – British Columbia additional tax for minimum tax purposes Line 56 – Provincial foreign tax credit Lines 58 to 64 – BC tax reduction Line 66 – British Columbia logging tax credit Lines 69 and 70 – British Columbia political contribution tax credit Line 72 – British Columbia employee share ownership plan tax credit Line 73 – British Columbia employee venture capital tax credit Line 74 – Total ESOP and EVCC tax credits Line 76 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 15 to 18 – Venture capital tax credit Lines 19 and 20 – Mining exploration tax credit Line 23 – Training tax credit (individuals) Line 24 – Training tax credit (employers) Line 25 – Shipbuilding and ship repair industry tax credit (employers) 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 $10,027. 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 $63,453. ... Supporting documents – Do not submit any supporting documents at the time of filing your tax return. ...

Example 3 – Buy $500 get $100 off certificate Facts A retailer who is registered for GST/HST purposes sells certificates for $10 each. ... Example 5 – Gift certificates given as rewards to employees Facts A GST/HST registered retailer regularly sells gift certificates for consideration. ... Example 8 – Voucher redeemed for higher-priced goods Facts A retailer sells a voucher redeemable for goods otherwise valued at $250 for the promotional price of $100. ...

Section 13 – Information obtained in confidence (76 requests) Section 14 – Federal-provincial affairs (18 requests) Section 15 – International affairs and defence (15 requests) Section 16 – Law enforcement and investigation, and security (897 requests) Section 17 – Safety of individuals (3 requests) Section 18 – Economic interests of Canada (5 requests) Section 19 – Personal information (870 requests) Section 20 – Third-party information (34 requests) Section 21 – Operations of government (280 requests) Section 22 – Testing procedures, tests, and audits (8 requests) Section 23 – Solicitor-client privilege (240 requests) Section 24 – Statutory prohibitions (1,153 requests) Exclusions The Access to Information Act does not apply to information that is already publicly available, such as government publications and material in libraries and museums. ... Data sets – the CRA posts data sets on the Government of Canada’s open data website. ... Tax treaties – Canada has tax conventions or agreements, commonly known as tax treaties, with many countries. ...

Required withholding = [(applicable withholding rate) × payment] ÷ (100% – applicable withholding rate) E.g., On a payment to a non-resident for services rendered in Canada of $1,000 the required Regulation 105 withholding is $176.47 (15/85 × $1,000). ... Secondment of non-resident employees Receiving / lending employer ¶ 35. ... Net Income ($8,000 – $6,300) $1,700 5. Revised tax calculation: Tax payable – Part I rate for corporations (38% 1 × $1,700) $ 646 6. ...

Tax Preparation Clinics- THUNDER BAY ON Name & Address Types Returns prepared Languages Clientele 55 Plus Centres Thunder Bay 700 River Street P7A 3S6 By appointments Current year only English Seniors Alpha Court Community Mental Health & Addiction Services 221 Wilson Street P7B 1M7 By appointments Current year and last year returns English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Club/association members, Resides within local community Alpha Court Day Centre 221-270 Windsor Street P7B 1V6 By appointments Current year and prior year returns English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu General Public Anishinabek Employment & Training Services (AETS) 277 Park Avenue P7B 1C4 By appointments Current year and prior year returns English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu General Public Bingwi Neyaashi Anishinaabek Tax Preparation 146 S Court Street P7B 2X6 By appointments Current year and prior year returns English Indigenous Blucher, Picton, Windsor Community Action Group (B.P.W.C.A.G.) 16-288 Windsor Street P7B 1V8 By appointments Current year only English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu General Public Catholic Family Development Centre 380 Dufferin Street P7B 1N6 By appointments Current year only English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu General Public Handicapped Action Group Inc. ... (HAGI) Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 150 CASTLEGREEN DRIVE THUNDER BAY ON P7A 7T9 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year only Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele General Public # of volunteers 1 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Electronic filing only. ... (HAGI) Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 1201 JASPER DRIVE THUNDER BAY ON P7B 6R2 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year and prior year returns Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele General Public # of volunteers 1 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page Independent Living Resource Centre Organization Independent Living Resource Centre Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 102-130 BRODIE STREET S THUNDER BAY ON P7E 1B9 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year and prior year returns Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele General Public # of volunteers 1 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page John Howard Society of Thunder Bay & District Organization John Howard Society of Thunder Bay & District Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 315 SYNDICATE AVENUE S THUNDER BAY ON P7E 1E2 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year and prior year returns Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele General Public # of volunteers 1 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page Kiikenomaga Kikenjigewen Employment & Training Services (KKETS) Organization Kiikenomaga Kikenjigewen Employment & Training Services (KKETS) Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 300-28 CUMBERLAND STREET N THUNDER BAY ON P7A 4K9 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year and prior year returns Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele Students, Club/association members # of volunteers 1 Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page Lakehead Social Planning Council (LSPC) Organization Lakehead Social Planning Council (LSPC) Primary Contact Bev Gamble (807) 624-1720 bgamble@tbaytel.net Secondary Contact Sharon Corston (807) 355-1549 sjcorston@gmail.com Address 125 SYNDICATE AVENUE SOUTH UNIT 38, VICTORIAVILLE CENTRE THUNDER BAY ON P7E 6H8 Wheelchair Accessible Yes Session 1 Hours Mon-Fri from 9:00 AM- 4:00 PM (until December 31) Closed during lunch Clinic will remain open for lunch hour between March 1, 2018- April 30, 2018 Type Drop-offs Returns prepared Current year and prior year returns Languages English Clientele General Public Information Client must provide all forms and receipts First come, first served Does not serve clients that exceed the suggested income Government Issued ID required Top of Page Multicultural Association of Northwestern Ontario (MANWO) Organization Multicultural Association of Northwestern Ontario (MANWO) Primary Contact Rajoo Makhi (807) 346-9674 incometaxclinics@outlook.com Address 511 VICTORIA AVENUE E THUNDER BAY ON P7C 1A8 Wheelchair Accessible No Session 1 Hours Mon-Fri from 9:00 AM- 5:00 PM (until December 31) Type By appointments Returns prepared Current year and prior year returns Languages English, Gujarati, Hindi, Kutchi, Marathi, Punjabi, Sindhi, Urdu Clientele Club/association members, Resides within local community Information Client must provide all forms and receipts Does not serve clients that exceed the suggested income Top of Page People Advocating for Change through Empowerment Inc. ...

Part 1 – Educational institution's certification Enter the eligible tuition fees in Part 1 (second bullet). ... If you need to change or correct the original 2015 form, print or stamp " Amended " at the top of the original form and on all copies. ... If a student needs a duplicate copy of any form that you issued previously, make sure that you print or stamp " Duplicate " at the top of the form and on all copies. ...

The SR&ED Technical Review: A Guide for Claimants Date: April 29, 2015 Table of contents Introduction What's new in the Claim Review Manual Purpose of The SR&ED Technical Review: A Guide for Claimants Mutual expectations between a claimant and an RTA during a technical review Overview of the technical review process Step 1 – Preparing and planning 1a) Review of information 1b) Identification of issues 1c) First contact with the claimant Step 2 – Conducting a site visit 2a) Preparation for the site visit 2b) Overview of the site visit 2c) Interviews with SR&ED performers 2d) Visiting the claimant's premises 2e) Review of documents and supporting evidence 2f) Requests for more information 2g) Communication of preliminary decisions on site Step 3 – Communicating, reporting, and finalizing results 3a) SR&ED Review Report 3b) Presentation of technical and financial review findings 3c) Dispute resolution 3d) The appeals process Appendices Appendix 1 – Requirements and Authorities (Income Tax Act) Appendix 2 – Working With the Claimant and Their Representatives Appendix 3 – Due Process and the Taxpayer Bill of Rights Appendix 4 – Use of Outside Consultants Appendix 5 – Working With First-Time Claimants Introduction The scientific research and experimental development (SR&ED) Technical Review: A Guide for Claimants is a concise version of a Canada Revenue Agency (CRA) internal procedures manual, called the Claim Review Manual. ... Step 3 – Communicating, reporting, and finalizing results This section describes what happens after a site visit is done. ... Appendix 4 – Use of Outside Consultants The CRA may use an outside consultant to complete a technical review. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 9. Expenses by Category Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. Related party transactions Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 10. ...