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Note – HST Reference in this publication is made to supplies taxable at 6% or 14% (the rate of the HST). ... Public service bodies – leases of land for grazing purposes Election for real property of public service body s 211 of the Act 37. ... Detailed information on prescribed property is available below under the heading "Schedule – Agricultural and Fishing Property (GST/HST) Regulations " in this memorandum. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 2. ... Amounts payable to taxpayers Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 3. ... Audited Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 2. ...

With respect to energy as a material, some of the energy sources used in a production plant can be part of the chemical / physical process, that is, energy is part of the conversion / production process and is integral to the chemical reaction on which the process is based. ... Example 5: Materials for SR&ED and growing things – Plants Fungus infects the canola leaf tissue and causes disease. ... Appendix A – References A.1 Legislative references List of provisions Income Tax Act Description Subparagraph 37(1)(a)(i) Pool of deductible SR&ED expenditures – Current expenditures Subclause 37(8)(a)(ii)(A)(I) SR&ED expenditures in Canada under the traditional method – ASA Subclause 37(8)(a)(ii)(A)(II) SR&ED expenditures in Canada under the traditional method – Directly attributable Subclause 37(8)(a)(ii)(B)(V) SR&ED expenditures in Canada under the proxy method – Cost of materials consumed or transformed Subsections 127(27) to (36) Recapture of investment tax credit List of regulations Income Tax Regulations Description Paragraph 2900(2)(a) Expenditures directly attributable to the prosecution of SR&ED – Traditional method – Cost of materials consumed or transformed Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Appendix B – Revisions B.1 Explanation of changes The following are the explanation of changes to the Materials for SR&ED Policy as part of the revision of December 18, 2014: Section 1.0 has been revised to delete the first sentence of the previous policy which mentioned that this policy document was a consolidation of the CRA publications. ...

Accounts receivable and advances All dollar amounts in the following table are in thousands of dollars 2011 2010 Accounts receivable – Related parties 3,056 37,861 Accounts receivable – External 813 1,144 Advances to employees 1,717 1,872 Salary overpayments 3,025 3,075 8,611 43,952 Less: Allowance for doubtful accounts (874) (778) Total 7,737 43,174 5. ... The estimated costs for significant services received without charge include: All dollar amounts in the following table are in thousands of dollars 2011 2010 Employer’s contribution to the health and dental insurance plans – Treasury Board Secretariat 209,178 209,260 Legal services – Justice Canada 45,918 53,518 Audit services – Office of the Auditor General of Canada 2,409 2,486 Payroll services – Public Works and Government Services Canada 2,333 2,362 Workers’ compensation benefits – Human Resources and Skills Development Canada 1,651 1,562 Total 261,489 269,188 12. ... Financial Statements Discussion and Analysis – Agency Activities Introduction This section of the Financial Statements provides unaudited supplementary information on Agency Activities, on an accrual basis, as reported in the audited Financial Statements. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 15. Contractual obligations Next page: Audited Financial Statements – Agency Activities- Management Discussion and Analysis Agency Activities Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 16. ... Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 15. ...

The SR&ED involves a change to the process resulting in a potential change to the technical specifications of the product and / or there is a risk that the process itself may become unstable leading to output inconsistencies, production interruptions and / or stoppages, or even equipment damage. ... Special tracking, classification, monitoring or recognition of the project / product occurred. ... Expenditures Proxy Traditional Salaries Deductible 37(1) $15,000 Deductible 37(1) $15,000 Materials consumed Deductible 37(1) $5,000 Deductible 37(1) $5,000 Materials transformed into the fabric ASA for SR&ED Deductible 37(1) $5,000 ASA for SR&ED Deductible 37(1) $5,000 Overhead N/A N/A Deductible 2900(2)(c)/(3) $10,000 Total 37(1) expenditures N/A $25,000 N/A $35,000 Prescribed proxy amount 65% of $15,000 (rounded) $10,000 N/A N/A Qualified SR&ED expenditures N/A $35,000 N/A $35,000 ITC at 35% N/A $12,250 N/A $12,250 Recaptured ITC 35% of $5,000 (materials transformed) $ 1,750 35% of $5,000 (materials transformed) $ 1,750 Net effect on ITC N/A $10,500 N/A $10,500 Appendix A – SR&ED references A.1 Legislative references List of provisions Income Tax Act Description Subsection 37(1) Pool of deductible SR&ED expenditures Paragraph 37(1)(a) Pool of deductible SR&ED expenditures – current expenditures Subparagraph 37(8)(a)(ii) SR&ED expenditures in Canada Subsection 248(1) Definition of “SR&ED” Subsection 248(1) Definition of “SR&ED”, paragraph (i) – commercial production or use List of regulations Income Tax Regulations Description Subsection 2900(2) Expenditures directly attributable to the prosecution of SR&ED – traditional method Subsection 2900(3) Expenditures directly attributable to the provision of premises, facilities or equipment for the prosecution of SR&ED – traditional method A.2 CRA publications Type Title Application Policy AP2002-02R2, Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures Guidance Document Pulp and Paper Sector Guidance Document Guidance Document Chemical Guidance Document #1 – Shop Floor SR&ED Guidance Document SR&ED Chemicals Guidance Document #3 – Part I – Chemical Processes Date modified: 2016-07-19 ...

General information Manitoba tax credit programs Completing your Manitoba forms Form MB428, Manitoba Tax Step 1 – Manitoba 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 5830 – Volunteer firefighters' amount (VFA) and Line 5845 – Search and rescue volunteers' amount (SRVA) Line 5839 – Fitness amount Line 5841 – Children's arts amount 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 6147 – Manitoba family tax benefit Schedule MB428-A, Manitoba Family Tax Benefit 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 – Manitoba tax on taxable income Step 3 – Manitoba tax Line 45 – Manitoba tax on split income Line 52 – Manitoba additional tax for minimum tax purposes Lines 54 and 55 – Political contribution tax credit Line 57 – Labour-sponsored funds tax credit Line 59 – Provincial foreign tax credit Line 61 – Manitoba community enterprise development tax credit (non-refundable) Line 63 – Manitoba small business venture capital tax credit Line 65 – Manitoba employee share purchase tax credit (non-refundable) Line 67 – Manitoba mineral exploration tax credit Line 69 – Manitoba tuition fee income tax rebate Form MB479, Manitoba Credits Personal tax credit Education property tax credit Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Advance tuition fee income tax rebate Line 65 – Fertility treatment tax credit Line 67 – Paid work experience tax credit Line 69 – Odour-control tax credit Line 71 – Nutrient management tax credit Lines 74 and 75 – Green energy equipment tax credit Line 78 – Book publishing tax credit Line 80 – Cultural industries printing tax credit Line 82 – Manitoba community enterprise development tax credit (refundable) Line 84 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table 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 $9,134. 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 $52,602. ... Line 7 – Basic credit ($195) Line 8 – Age credit for self Claim $113 if you were 65 years of age or older at the end of the year. ...

Step 1 – Basic benefit $300 plus $300 for spouse / common-law partner or $300 for an eligible child in a single parent family plus $100 per child Step 2 – Credit reduction Subtract $35,000 from your adjusted family net income for the year (if negative, the result is zero). ... Step 3 – Annual NBHSTC amount Subtract the result of Step 2 from the result of Step 1. ... Step 4 – Quarterly NBHSTC amount Divide the result of Step 3 by 4. Date modified: 2016-06-27 ...

Inc. for ltd. or non-active partners $ Alimony or maint. Inc. Alimony or maint. Inc. $ Net scholarship and bursary Inc. Net scholarship and bursary Inc. $ Net foreign Inc. Net foreign Inc. $ Taxable returns Under $20,000 120-123 370 3672 360 724 1390 297 $20,000- $40,000 1010-597 1070 7570 250 1093 10040 6399 $40,000- $60,000 850-937 680 4834 50 55 9040 7661 $60,000- $100,000 1900-923 290 4210 0 0 9560 16269 $100,000 and over 2630 1423 70 1101 40 477 6470 51074 Total 6510-1156 2480 21386 700 2350 36500 81699 All returns Under $20,000 300-457 1120 4988 3760 7186 3920 1286 $20,000- $40,000 1150-628 1160 7570 340 1130 11040 7049 $40,000- $60,000 860-943 680 4834 50 55 9160 11192 $60,000- $100,000 1930-953 290 4210 0 0 9580 16388 $100,000 and over 2630 1423 70 1101 40 477 6470 52019 Total 6860-1559 3320 22702 4190 8849 40170 87934 Income items / Deduction items Total income class Workers' compens. payment Workers' compens. payment $ Social assist. payment Social assist. payment $ Net federal supplements Net federal supplements $ Moving expenses Moving expenses $ Taxable returns Under $20,000 2210 2466 1080 1345 5620 14327 360 113 $20,000- $40,000 10890 33278 480 1181 8110 17652 1190 2210 $40,000- $60,000 5240 23268 110 200 820 895 1110 3090 $60,000- $100,000 2440 12386 0 0 150 647 650 2947 $100,000 and over 400 12237 0 0 70 117 230 2673 Total 21180 83635 1670 2726 14760 33639 3530 11032 All returns Under $20,000 5070 16129 26900 174766 44680 193996 2460 3186 $20,000- $40,000 12610 58881 2140 26417 12770 28493 1550 3557 $40,000- $60,000 5680 37669 110 200 910 1184 1110 3090 $60,000- $100,000 2440 12386 0 0 180 679 650 2947 $100,000 and over 400 12237 0 0 70 117 230 2673 Total 26200 137303 29150 201383 58610 224470 6000 15453 Deduction items / Tax credit items Total income class Alimony or maint. paid Alimony or maint. paid $ Net capital losses of other years Net capital losses of other years $ Disability amt. for self Disability amt. for self $ Disability amt. for depend. other than spouse Disability amt. for depend. other than spouse $ Taxable returns Under $20,000 230 568 450 93 0 0 130 1440 $20,000- $40,000 640 3261 3760 4821 6030 41567 1240 9326 $40,000- $60,000 780 3005 2980 1966 2720 18741 1620 14866 $60,000- $100,000 790 4560 3400 5492 1250 8585 1170 10868 $100,000 and over 730 16489 2110 7853 330 2239 270 2375 Total 3160 27883 12700 20226 10330 71181 4440 38875 All returns Under $20,000 230 568 550 188 13920 93988 790 7368 $20,000- $40,000 730 3427 4070 5367 9480 64636 2140 16741 $40,000- $60,000 780 3005 2980 1966 2900 19974 1710 16217 $60,000- $100,000 790 4560 3430 5996 1250 8585 1170 10868 $100,000 and over 730 16489 2110 7853 350 2384 270 2375 Total 3250 28049 13130 21371 27890 189567 6090 53568 Tax credit items Total income class Tuition fee, self Tuition fee, self $ Educ. amt., self Educ. amt., self $ Tuition fee,educ. amt. transf. from child Tuition fee,educ. amt. transf. from child $ Fed. political contrib. tax cred. ...

Inc. for ltd. or non-active partners $ Alimony or maint. Inc. Alimony or maint. Inc. $ Net scholarship and bursary Inc. Net scholarship and bursary Inc. $ Net foreign Inc. Net foreign Inc. $ Taxable returns Under $20,000 560 895 1000 3877 2030 3855 12560 22037 $20,000- $40,000 3830 2097 5370 39248 1810 4030 53660 113633 $40,000- $60,000 7150 4107 1450 12029 900 1820 44980 114298 $60,000- $100,000 9830-2253 1490 29664 700 2889 52450 153642 $100,000 and over 15330 38915 340 14367 70 365 41420 589376 Total 36710 43761 9640 99184 5520 12959 205070 992986 All returns Under $20,000 1850 1496 6820 28384 20990 101894 38570 68082 $20,000- $40,000 4880 1627 6020 44821 2370 5865 60690 130987 $40,000- $60,000 7460 4159 1450 12029 990 2064 46750 129586 $60,000- $100,000 9960-2295 1490 29664 700 2889 52870 155912 $100,000 and over 15390 38723 340 14367 70 365 41590 639400 Total 39540 43709 16120 129265 25130 113077 240470 1123967 Income items / Deduction items Total income class Workers' compens. payment Workers' compens. payment $ Social assist. payment Social assist. payment $ Net federal supplements Net federal supplements $ Moving expenses Moving expenses $ Taxable returns Under $20,000 4080 6489 3930 9320 8190 16123 2270 2769 $20,000- $40,000 25670 102726 3810 16080 17020 34629 8110 22727 $40,000- $60,000 26110 168044 1400 6626 1920 4664 7590 32123 $60,000- $100,000 14090 117270 830 4002 720 1758 5310 48307 $100,000 and over 2820 34852 170 697 400 1064 1850 28029 Total 72760 429382 10150 36725 28250 58237 25130 133955 All returns Under $20,000 15420 58436 91730 716843 178410 945493 5190 6276 $20,000- $40,000 32340 193617 7570 49368 34570 89883 9700 34088 $40,000- $60,000 28030 229806 1470 7095 2230 5487 7710 34928 $60,000- $100,000 14320 124816 830 4002 830 1871 5360 49667 $100,000 and over 2820 35320 170 697 400 1064 1850 28029 Total 92940 641995 101770 778005 216440 1043798 29810 152988 Deduction items / Tax credit items Total income class Alimony or maint. paid Alimony or maint. paid $ Net capital losses of other years Net capital losses of other years $ Disability amt. for self Disability amt. for self $ Disability amt. for depend. other than spouse Disability amt. for depend. other than spouse $ Taxable returns Under $20,000 410 1201 2580 2985 730 4284 30 65 $20,000- $40,000 2140 8548 17060 22330 15160 104466 2650 22100 $40,000- $60,000 3300 18351 15680 32172 8020 55244 4760 45442 $60,000- $100,000 4470 36319 17880 51104 3980 27408 5330 50296 $100,000 and over 3510 73425 14430 142672 1670 11406 2120 18370 Total 13830 137844 67630 251261 29550 202809 14890 136272 All returns Under $20,000 670 2082 6300 7319 28490 195448 1050 10220 $20,000- $40,000 2580 12040 19450 32622 25010 171488 4250 35525 $40,000- $60,000 3330 18747 16300 36649 8860 61011 4890 46827 $60,000- $100,000 4470 36319 17980 51887 4200 28931 5390 50702 $100,000 and over 3510 73441 14480 144758 1670 11427 2120 18370 Total 14560 142630 74510 273235 68220 468305 17700 161644 Tax credit items Total income class Tuition fee, self Tuition fee, self $ Educ. amt., self Educ. amt., self $ Tuition fee,educ. amt. transf. from child Tuition fee,educ. amt. transf. from child $ Fed. political contrib. tax cred. ...