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Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 8. Net liabilities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 10. Non-tax revenue by category Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 9. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 10. Interest, penalties, and other revenues Next page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 12. ... Interest, penalties, and other revenues Next page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 12. ...

Aircraft – Acquired before May 26, 1976 16 Aircraft – Acquired after May 25, 1976 9 Automobiles 10 Bee equipment 8 Boats and component parts 7 Breakwaters (cement or stone) 3 Breakwaters (wood) 6 Brooders 8 Buildings and component parts – Wood, galvanized, or portable 6 Buildings and component parts – Other: Acquired after 1978 and before 1988 Footnote 3 3 Buildings and component parts – Other: Acquired after 1987 1 Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8 Casing, cribwork for waterwells 8 Chain-saws 10 Cleaners – grain or seed 8 Combines (drawn) 8 Combines (self-propelled) 10 Computer equipment and systems software – Acquired before March 23, 2004 10 Computer equipment and systems software – Acquired after March 22, 2004 45 Computer equipment and systems software – Acquired after March 18, 2007 50 Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 52 Coolers – Milk 8 Cream separators 8 Cultivators 8 Dams (cement, stone, wood, or earth) 1 Diggers – All types 8 Disc harrows 8 Docks 3 Drills – All types 8 Dugouts, dikes, and lagoons 6 Electric-generating equipment – portable 8 Electric motors 8 Electronic office equipment and data network infrastructure equipment 8, 45, 46, 50, 52 Elevators 8 Engines – Stationary 8 Fences – All types 6 Forage harvesters (drawn) 8 Forage harvesters (self-propelled) 10 Graders – Fruit or vegetable 8 Grain-drying equipment 8 Grain loaders 8 Grain separators 8 Grain-storage building – Wood, galvanized steel 6 Grain-storage building – Other 1 Greenhouses (all except as noted below) 6 Greenhouses of rigid frames covered with replaceable flexible plastic 8 Grinder 8 Harness 10 Harrows 8 Hay balers and stookers (drawn) 8 Hay balers and stookers (self-propelled) 10 Hay loaders 8 Ice machines 8 Incubators 8 Irrigation equipment – Overhead 8 Irrigation ponds 6 Leasehold interest 13 Manure spreaders 8 Milking machines 8 Mixers 8 Mowers 8 Nets 8 Office equipment including photocopiers, fax machines 8 Outboard motors 10 Passenger vehicles (see Chapter 3) 10 or 10.1 Piping – Permanent 2 Planters – All types 8 Ploughs 8 Pumps 8 Rakes 8 Roads or other surface areas – Paved or concrete 17 Silo fillers 8 Silos 8 Sleighs 10 Sprayers 8 Stable cleaners 8 Stalk cutters 8 Swathers (drawn) 8 Swathers (self-propelled) 10 Threshers 8 Tillers – All types 8 Tools, less than $500 12 Tools, $500 and more 8 Tractors 10 Trailers 10 Trucks 10 Trucks (freight) 16 Wagons 10 Water towers 6 Weeders 8 Welding equipment 8 Well equipment 8 Wharves, Cement, steel, or stone 3 Wharves, Wood 6 Windchargers 8 Wind-energy conversion equipment – Acquired before February 22, 1994 34 Wind-energy conversion equipment – Acquired after February 21, 1994 43.1 Class Rates Class Rates Class 1 4% Class 2 6% Class 3 5% Class 6 10% Class 7 15% Class 8 20% Class 9 25% Class 10 30% Class 10.1 30% Class 12 100% Class 16 40% Class 17 8% Class 45 45% Class 46 30% Class 50 55% Class 52 100% How to calculate the mandatory inventory adjustment (MIA) For instructions on how to complete the following charts, see Chapter 3. Chart 1 – Cash cost of purchased inventory Enter the amount you paid by the end of the 2016 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2016 fiscal period $ 1 in your 2015 fiscal period $ 2 in your 2014 fiscal period $ 3 in your 2013 fiscal period $ 4 before your 2013 fiscal period $ 5 Enter the amount you paid by the end of your 2016 fiscal period for all other inventory you bought: in your 2016 fiscal period $ 6 in your 2015 fiscal period $ 7 in your 2014 fiscal period $ 8 in your 2013 fiscal period $ 9 before your 2013 fiscal period $ 10 Chart 2 – Value of purchased inventory for specified animals Inventory bought in your 2016 fiscal period Enter an amount that is not more than the amount on line 1 but not less than 70% of this amount. $ 11 Inventory bought in your 2015 fiscal period Enter an amount that is not more than the amount on line 2, but not less than 70% of the total of the value at the end of your 2015 fiscal period plus any amounts you paid in your 2016 fiscal period toward the purchase price. $ 12 Inventory bought in your 2014 fiscal period Enter an amount that is not more than the amount on line 3, but not less than 70% of the total of the value at the end of your 2015 fiscal period plus any amounts you paid in your 2016 fiscal period toward the purchase price. $ 13 Inventory bought in your 2013 fiscal period Enter an amount that is not more than the amount on line 4, but not less than 70% of the total of the value at the end of your 2015 fiscal period plus any amounts you paid in your 2016 fiscal period toward the purchase price. $ 14 Inventory bought before your 2013 fiscal period Enter an amount that is not more than the amount on line 5, but not less than 70% of the total of the value at the end of your 2015 fiscal period plus any amounts you paid in your 2016 fiscal period toward the purchase price. $ 15 Chart 3 – Value of purchased inventory for all other inventory Inventory bought in your 2016 fiscal period Enter the amount on line 6 or the fair market value, whichever is less. $ 16 Inventory bought in your 2015 fiscal period Enter the amount on line 7 or the fair market value, whichever is less. $ 17 Inventory bought in your 2014 fiscal period Enter the amount on line 8 or the fair market value, whichever is less. $ 18 Inventory bought in your 2013 fiscal period Enter the amount on line 9 or the fair market value, whichever is less. $ 19 Inventory bought before your 2013 fiscal period Enter the amount on line 10 or the fair market value, whichever is less. $ 20 Chart 4 – Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1273 or T1274. $ 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount on line 11 $ the amount on line 12 $ the amount on line 13 $ the amount on line 14 $ the amount on line 15 $ the amount on line 16 $ the amount on line 17 $ the amount on line 18 $ the amount on line 19 $ the amount on line 20 $ Total value of inventory $ $ 22 MIA – enter the amount on line 21 or line 22, whichever is less. $ 23 GST/HST rates Farm goods and services subject to GST or HST include: crop dusting; contract work, including field clearing, tilling, harvesting done by one farmer on behalf of another; road-clearing services; stud or artificial insemination services; storing goods (for example, storing grain in a grain elevator); beeswax; maple sugar candy; canary seed, lawn seed, and flower seed; bedding plants, sod, cut flowers, living trees, and firewood; furs, animal hides, and dead animals not suitable for human consumption; fertilizer in bulk quantities of less than 500 kg, or any quantities of soil or soil mixture whether or not it contains fertilizer; gravel, stones, rock, soil, and soil additives; livestock or poultry not normally raised as food or to produce food for human consumption (for example, horses, mules, rabbits, exhibition poultry, and mink); and processed wool, feathers, and down. ... To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. ...

Previous page: Audited Financial Statements – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Audited Financial Statements – Agency Activities Statement of Financial Position – Agency Activities as at March 31 (in thousands of dollars) 2006 2005 ASSETS Financial assets Cash 134 132 Due from the Consolidated Revenue Fund 241,918 284,034 Accounts receivable (Note 4) 13,342 120,078 255,394 404,244 Non-financial assets Other assets 13,549 13,705 Capital assets (Note 5) 332,225 290,628 345,774 304,333 TOTAL 601,168 708,577 LIABILITIES Accrued salaries 92,657 106,766 Accounts payable and accrued liabilities 167,048 216,332 Lease obligations for capital assets (Note 6) 2,379 475 Vacation pay and compensatory leave 145,911 124,946 Employee severance benefits (Note 7) 460,998 372,472 Other liabilities 1,110 221 870,103 821,212 NET LIABILITIES (Note 8) (268,935) (112,635) TOTAL 601,168 708,577 Contingent liabilities (Note 14) and contractual obligations (Note 15) The accompanying notes are an integral part of these financial statements. ... Roveto, ICD.D Chair, Board of Management Audited Previous page: Audited Financial Statements – Agency Activities Next page: Audited Financial Statements – Agency Activities- Statement of Operations – Agency Activities Date modified: 2006-11-23 ...

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Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 4. ... Deposit accounts Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 5. ... Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 4. ...

Deduction – Other Act requirements (see section 2.3): other deductions (see section 11.0). ... Other services: N/A – they are overhead and other expenditures. b) Traditional method: Leasing / rental of equipment for lease costs incurred before 2014. ... Step 8 [($70,000 + $0) x $95,000] ÷ ($80,000 + $0) = $83,125 Step 9 The maximum amount of expenditures that may be transferred is the lesser of the amounts from Step 1 ($70,000) and Step 8 ($83,125). ...

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You can claim an ITC equal to the lesser of the following amounts: A × B = $25 × $345 ÷ $560 = $15.40 and A x B = $25 × 100% = $25 You can claim an ITC of $15.40 for the reimbursement. ... You calculate the basic tax content of the tractor as follows: Basic tax content = (A – B) × C = ($500 – $0) × ($7,000/$10,000) = $350 You can claim an ITC of $350 on your GST/HST return. ... You can claim an additional ITC, calculated as follows: Basic tax content = (A – B) × C Empty space for value = ($25,000 – $0) × $600,000/$500,000 Empty space for value = $25,000 × 1 (maximum) Empty space for value = $25,000 To calculate the additional ITC you can claim, multiply the basic tax content by the % of increase in commercial use. ...

When the CRA receives a MAP request from a taxpayer, the request is entered into our internal tracking system and assigned to one of the four MAP – APA Sections or to the MAP – Technical Cases Section. ... MAP Cases Accepted–Completed–Outstanding Fiscal Year Beginning Inventory Accepted Completed Ending Inventory 2012 – 2013 312 2,094 2,091 315 2011 – 2012 254 968(*) 910 312 2010 – 2011 243 751 740 254 2009 – 2010 234 429 420 243 2008 – 2009 193 347 306 234 (*)The number of accepted cases was restated to reflect a cancellation of a case opened by error in 2011-2012 fiscal year. MAP CASES by Type The following tables reflect the acceptance and completion of MAP requests by type – negotiable and non-negotiable – and by year for the period 2008–2013. ...