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Line 23200 – Other deductions: Income amounts repaid Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Guide RC4460, Registered Disability Savings Plan Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Related topics Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11900 – Employment insurance and other benefits Line 22100 – Carrying charges, interest expenses and other expenses Line 22900 – Other employment expenses Line 23500 – Social benefits repayment Line 43700 – Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T4PS slip T4PS summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T5018 slip – Statement of contract payments On this page What is a T5018 slip When to issue What to report How to fill out What is a T5018 slip Sample A T5018 slip identifies the total contract payments made to a recipient by a contractor in a calendar year or fiscal period. ... Learn more: Make corrections after filing If a box does not have a value, do not enter "nil" or "N/A", leave the box blank Do not change the headings of any of the boxes Do not enter hyphens or dashes between numbers Do not enter the dollar sign ($) How to fill out Expand all Collapse all Box 20 – For the period ending Enter the last day of the payer's reporting period in which the payment was made to the recipient. Box 22 – Construction subcontractor payments Report the total amount of payments you made to the subcontractor during the period. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Procedures on Travel: Appendix B – Application of the Residence Rule Notice to readers Many of the policy instruments referenced in the Procedures on Travel are only available to CRA employees. ... Calculation A – Constant distance factor Do the following calculations by inserting the applicable distances (see example below) Example POC = Point of call R = Principal Residence WP = Workplace Calculation A – Constant distance factor From the R to WP is_____km (25 km) Less: Perimeter to WP is_____km (16 km) Constant distance factor is_____km (9 km) Calculation B – Calculated distance reimbursed Do the following calculations by inserting the applicable distances (see examples below) Example 1 Calculation B – Calculated distance paid- Example 1 R to POC 1_____km (20 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (11 km) Example 2 Calculation B – Calculated distance paid- Example 2 R to POC 2_____km (35 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (26 km) Illustration: Perimeter of the HQ area Principal residence inside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 1: R to WP (12 km)* to R (12 km)* Actual distance driven: 24 km Distance reimbursed: 0 km *Distance not reimbursed: 24 km The distance driven between the principal residence and the workplace is not reimbursed. ... Scenario 8: R to POC 1 (20 km) to R (20 km) Actual distance driven: 40 km Distance reimbursed: 40 km Scenario 9: R to POC 1 (20 km) to POC 2 (25 km) to POC 3 (10 km) to R (12 km) Actual distance driven: 67 km Distance reimbursed: 67 km Principal residence outside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 10: R to WP (25 km) to R (25 km) Actual distance driven: 50 km Distance reimbursed: 0 km R to WP (25 km)* and to R (25 km)* *Distance not reimbursed: 50 km The distance driven between the principal residence and the workplace is not reimbursed. ...

Example – Qualifying transfers between TFSAs of the same individual Example On May 5, 2021, Michel contributed $6,000 to his TFSA in Bank “A” leaving him with a remaining TFSA contribution room of zero. ... In addition, if Michel left his contribution to Bank “B” in his TFSA for the rest of the year, his tax would be calculated as follows: highest excess TFSA amount per month from July to December = $6,025 tax of 1% per month on the highest excess TFSA amount is $361.50 (6,025 × 1% × 6 months). ...

Example 1 – First or once-a-year bonus payment Example Donna earns a salary of $400 per week. ... " Step 1: Divide the bonus by the number of pay periods in the year ($300 ÷ 52 = $5.77). ...

Box 10 – Province of employment Enter the provincial or territorial abbreviation. ... For more information, go to Other information – code 88. Box 18 – Employee’s EI premiums Enter the EI premiums you remitted on behalf of the self-employed fisher or worker’s gross earnings. ... Other information – code 88 Report the gross amount of tax-exempt self-employment income paid to an Indian who is a fisher, barber or hairdresser, or taxi driver or driver of other passenger-carrying vehicles using Code 88 – Indian (exempt income) – self-employment. ...

Details of Jonah's T4 slip Employer's name: Casey's Bakery Employee's name and address: Last name: Smith First name: Jonah Address: 1 Home Avenue City, Newfoundland and Labrador, X0X 0X0 Income and other information: Box 10: Province of employment – NL Box 12: Social Insurance Number – 123 456 789 Box 14: Employment income – $18,000.00 Box 16: Employee's CPP contributions – $870.90 Box 18: Employee's EI premiums – $284.40 Box 20: RPP contributions – $675.00 Box 22: Income tax deducted – $2,209.80 Box 24: EI Insurable earnings – $18,000.00 Box 26: CPP/QPP pensionable earnings – $18,000.00 Box 85: Other information (explained on reverse side of slip) – $76.50 This box represents employee-paid premiums for a private health services plan. ... Details of Terry's T4 slip Employer's name: Plaza di pizza Employee's name and address: Last name: Lee First name: Terry Address: 123 Main Street City, British Columbia, X0X 0X0 Income and other information: Box 10: Province of employment – BC Box 12: Social Insurance Number – 777 777 777 Box 14: Employment income – $12,000.00 Box 16: Employee's CPP contributions – $480.00 Box 18: Employee's EI premiums – $200.00 Box 22: Income tax deducted – $200.00 Box 24: EI Insurable earnings – $12,000.00 Box 26: CPP/QPP pensionable earnings – $12,000.00 Complete Terry's calculationsComplete Terry's calculations (with answers) Use the information to fill out the simplified tax return and determine if Terry is getting a refund or has a balance owing. ... Details of Farah’s T4 slip Employer’s name: Local Bookstore Employee’s name and address: Last name: Awan First name: Farah Address: 123 Main Street City, Ontario, X0X 0X0 Income and other information: Box 10: Province of employment – ON Box 12: Social insurance number – 000 000 000 Box 14: Employment income – $10,000.00 Box 16: Employee’s CPP contributions – $385.00 Box 18: Employee’s EI premiums – $150.00 Box 22: Income tax deducted – $0.00 Box 24: EI Insurable earnings – $10,000.00 Box 26: CPP/QPP pensionable earnings – $10,000.00 Farah received a T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, from her school for her scholarship. ...

Contact information for the Excise Stamp Order Desk and all regional excise offices is available at Contact Information – Excise and Specialty Tax Directorate. ... Supply of excise stamps – Overview The supply of the excise stamp is made through an authorized stamp provider under commercial practices. ... The stamps are available in the following denominations: Cigarettes – 20 units Cigarettes – 25 units Tobacco – 50 grams Tobacco – 100 grams Tobacco – 200 grams Cigars Raw leaf Note: Tobacco sticks will also require the above cigarette stamp denominations. ...

ARCHIVED- Federal Income Tax and Benefit Guide – 2021 Completing your return (Steps 3 and 4) On this page... Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 22100 – Carrying charges, interest expenses, and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23500 – Social benefits repayment Step 4 – Taxable income Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Line 20600 – Pension adjustment Enter the pension adjustment amount as reported on your information slips. ... Step 4 – Taxable income Line 25300 – Net capital losses of other years You can claim, within certain limits, your net capital losses from previous years that you have not already claimed. ...