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She calculates the business part of these expenses as follows: (2,500km ÷ 20,000 km) × $3,700 in operating expenses = $462.50. ... The calculation of his home expenses is as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The daycare only operates 5 days a week, so James has to do another calculation. $845.83 × (5 ÷ 7 days) = $604.16 James can deduct $604.16 of his household expenses as business-use-of-home expenses. ... For more information, go to Online mail – Reduce your cost of doing business by saving time – go online. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2015 tax year Table 1b: FSA for All Returns, by Total Income – 2015 tax year Table 1c: FSA for All Returns, Males – 2015 tax year Table 1d: FSA for All Returns, Females – 2015 tax year Table 1e: FSA for All Returns, by Source of Income – 2015 tax year Table 2: FSA for All Returns, by Age – 2015 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2015 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2016 – 2017 benefit year (2015 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2015 tax year Table 1b: FSA for All Returns, by Total Income – 2015 tax year Table 1c: FSA for All Returns, Males – 2015 tax year Table 1d: FSA for All Returns, Females – 2015 tax year Table 1e: FSA for All Returns, by Source of Income – 2015 tax year Table 2: FSA for All Returns, by Age – 2015 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2015 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2016 – 2017 benefit year (2015 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2016 tax year Table 1b: FSA for All Returns, by Total Income – 2016 tax year Table 1c: FSA for All Returns, Males – 2016 tax year Table 1d: FSA for All Returns, Females – 2016 tax year Table 1e: FSA for All Returns, by Source of Income – 2016 tax year Table 2: FSA for All Returns, by Age – 2016 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2016 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2017 – 2018 benefit year (2016 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2016 tax year Table 1b: FSA for All Returns, by Total Income – 2016 tax year Table 1c: FSA for All Returns, Males – 2016 tax year Table 1d: FSA for All Returns, Females – 2016 tax year Table 1e: FSA for All Returns, by Source of Income – 2016 tax year Table 2: FSA for All Returns, by Age – 2016 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2016 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2017 – 2018 benefit year (2016 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2018 tax year Table 1b: FSA for All Returns, by Total Income – 2018 tax year Table 1c: FSA for All Returns, Males – 2018 tax year Table 1d: FSA for All Returns, Females – 2018 tax year Table 1e: FSA for All Returns, by Source of Income – 2018 tax year Table 2: FSA for All Returns, by Age – 2018 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2018 tax year Table 1b: FSA for All Returns, by Total Income – 2018 tax year Table 1c: FSA for All Returns, Males – 2018 tax year Table 1d: FSA for All Returns, Females – 2018 tax year Table 1e: FSA for All Returns, by Source of Income – 2018 tax year Table 2: FSA for All Returns, by Age – 2018 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2018 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2019 – 2020 benefit year (2018 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2019 – 2020 benefit year (2018 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 12600 of the return This is rental income after expenses. ... RRSP income ─ line 12900 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2020 tax year Table 1b: FSA for All Returns, by Total Income – 2020 tax year Table 1c: FSA for All Returns, Males – 2020 tax year Table 1d: FSA for All Returns, Females – 2020 tax year Table 1e: FSA for All Returns, by Source of Income – 2020 tax year Table 2: FSA for All Returns, by Age – 2020 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2020 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2021 – 2022 benefit year (2020 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2021 – 2022 benefit year (2020 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2020 tax year Table 1b: FSA for All Returns, by Total Income – 2020 tax year Table 1c: FSA for All Returns, Males – 2020 tax year Table 1d: FSA for All Returns, Females – 2020 tax year Table 1e: FSA for All Returns, by Source of Income – 2020 tax year Table 2: FSA for All Returns, by Age – 2020 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2020 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2021 – 2022 benefit year (2020 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2021 – 2022 benefit year (2020 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... PDF format (with headings) Table 1a: FSA for All Returns – 2019 tax year Table 1b: FSA for All Returns, by Total Income – 2019 tax year Table 1c: FSA for All Returns, Males – 2019 tax year Table 1d: FSA for All Returns, Females – 2019 tax year Table 1e: FSA for All Returns, by Source of Income – 2019 tax year Table 2: FSA for All Returns, by Age – 2019 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2019 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2020 – 2021 benefit year (2019 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2020 – 2021 benefit year (2019 tax year) CSV format (raw data, with single row header) Table 1a: FSA for All Returns – 2019 tax year Table 1b: FSA for All Returns, by Total Income – 2019 tax year Table 1c: FSA for All Returns, Males – 2019 tax year Table 1d: FSA for All Returns, Females – 2019 tax year Table 1e: FSA for All Returns, by Source of Income – 2019 tax year Table 2: FSA for All Returns, by Age – 2019 tax year Table 3: FSA for All Returns for Tax-Free Savings Accounts – 2019 tax year Table 4: FSA for All Returns for Goods and Services/Harmonized Sales Tax Credit Recipients – 2020 – 2021 benefit year (2019 tax year) Table 5: FSA for All Returns for Canada Child Benefits – 2020 – 2021 benefit year (2019 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. ...

The contact information is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... A list of the offices is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of vaping excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Include the $20 adjustment in your line 105 calculation if you are filing electronically or on line 104 if you are filing a paper GST/HST return. ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result for both methods Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Include the $20 adjustment in your line 105 calculation if you are filing electronically or on line 104 if you are filing a paper GST/HST return. ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

Code 78 – Fishers – Gross income See Code 78 – Fishers- Gross income. Code 79 – Fishers – Net partnership amount See Code 79 – Fishers – Net partnership amount. Code 80 – Fishers – Shareperson amount See Code 80 – Fishers – Shareperson amount. ...