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Box 13 – Interest from Canadian sources Enter the following amounts, as long as you did not previously report them: interest on a fully registered bond or debenture; interest on money loaned to or on deposit with, or interest on any kind of property placed with, a corporation, association, organization, or institution; interest on an account with an investment dealer or broker; interest an insurer paid in connection with an insurance policy or annuity contract; interest on an amount owing as compensation for property that has been expropriated; the interest part of Blended payments; dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange; and taxable dividends, other than capital gains dividends, that a mortgage investment corporation paid to any of its shareholders. Do not include: interest from a source outside Canada (see Box 15 – Foreign income); the interest part of a blended payment made by an individual; interest one individual pays to another, such as interest paid on a private mortgage (this does not include investment dealers or brokers making payments for client accounts); interest paid on loans from banks, financial institutions, or other institutions whose usual business includes lending money;or the accrued income from an annuity described under former paragraph 56(1)(d.1), or accrued income of certain life insurance policies (see Box 19 – Accrued income: Annuities). ...

Northwest Territories – Territorial corporation tax What's new for corporations Lower rate The lower rate of Northwest Territories income tax is 4%. ... On line 250 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Foreign tax credit Investment tax credit Political contribution tax credit Forms and publications Schedule 461, Northwest Territories Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Northwest Territories (territorial site) Date modified: 2016-03-01 ...

Saskatchewan – Provincial corporation tax Important notice Decreases in the higher rate of Saskatchewan corporation income tax have been announced. ... On line 235 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Foreign tax credit Manufacturing and processing investment tax credit Manufacturing and processing profits tax reduction Political contribution tax credit Qualifying environmental trust tax credit Research and development tax credit Forms and publications Schedule 411, Saskatchewan Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Saskatchewan (provincial site) Date modified: 2017-03-24 ...

Prince Edward Island – Provincial corporation tax What's new for corporations Lower rate The lower rate of Prince Edward Island income tax is 4.5%. ... On line 210 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Corporate investment tax credit Foreign tax credit Political contribution tax credit Forms and publications Schedule 322, Prince Edward Island Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Prince Edward Island (provincial site) Date modified: 2017-04-20 ...

Nunavut – Territorial corporation tax What's new for corporations Lower rate The lower rate of Nunavut income tax is 4%. ... On line 260 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Foreign tax credit Political contribution tax credit Forms and publications Schedule 481, Nunavut Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Nunavut (territorial site) Date modified: 2016-03-01 ...

British Columbia – Provincial corporation tax Important notice A decrease in the lower rate of British Columbia corporation income tax has been announced. ... On line 240 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Book publishing tax credit Farmers’ food donation tax credit Film and television tax credit Foreign tax credits Interactive digital media tax credit Logging tax credit Mining exploration tax credit Political contribution tax credit Production services tax credit Qualifying environmental trust tax credit Shipbuilding and ship repair industry tax credit Small business venture capital tax credit SR&ED tax credit Training tax credit Forms and publications Schedule 427, British Columbia Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners British Columbia (provincial site) Date modified: 2017-04-20 ...

Manitoba – Provincial corporation tax What's new for corporations Lower rate The lower rate of Manitoba income tax is 0%. ... On line 230 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... " tax credit Nutrient management tax credit Odour-control tax credit Paid work experience tax credit Rental housing construction tax credit Research and development tax credit Small business venture capital tax credit Forms and publications Schedule 383, Manitoba Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Manitoba (provincial site) Date modified: 2017-04-20 ...

New Brunswick – Provincial corporation tax Important notice A decrease in the lower rate of New Brunswick corporation income tax has been announced. ... On line 225 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Film tax credit Foreign tax credit Political contribution tax credit Research and development tax credit Small business investor tax credit Forms and publications Schedule 366, New Brunswick Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners New Brunswick (provincial site) Date modified: 2017-02-21 ...

Nova Scotia – Provincial corporation tax Important notice An increase in the Nova Scotia business limit has been announced. ... On line 215 and/or 220 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated. ... Details of each credit can be found in the following pages and their associated schedules: Capital investment tax credit Corporate tax reduction for new small businesses Digital animation tax credit Digital media tax credit Film industry tax credit Food bank tax credit for farmers Foreign tax credit Political contribution tax credit Research and development tax credit Forms and publications Schedule 346, Nova Scotia Corporation Tax Calculation Schedule 5, Tax Calculation Supplementary – Corporations Government partners Nova Scotia (provincial site) Date modified: 2017-04-28 ...

Information for Canadian Small Businesses – Addresses on our website List of frequently used CRA web pages for small businesses Topic Website Aboriginal peoples cra.gc.ca/aboriginalpeoples AgriInvest Program agr.gc.ca/agriinvest AgriStability Program agr.gc.ca/agristability Air Travellers Security Charge cra.gc.ca/atsc Businesses home page cra.gc.ca/business Business number (BN) registration cra.gc.ca/bn Business Tax Reminders mobile app cra.gc.ca/mobileapps Complaints and disputes cra.gc.ca/resolvingdisputes Conducting business on the Internet (e-commerce) cra.gc.ca/ecomm Contact us cra.gc.ca/contact Contract payment reporting cra.gc.ca/contract Corporation income tax cra.gc.ca/t2return Corporation Internet filing cra.gc.ca/corporation-internet Direct deposit – Business cra.gc.ca/dd-bus Electronic payments cra.gc.ca/payments Electronic mailing lists cra.gc.ca/lists Electronic services cra.gc.ca/electronicservices E-services for businesses cra.gc.ca/businessonline Excise and GST/HST News cra.gc.ca/formspubs/typ/gsthstnws-eng.html Excise taxes and special levies cra.gc.ca/etsl Frequently asked questions cra.gc.ca/faqs Filing information returns electronically cra.gc.ca/iref Forms and publications cra.gc.ca/forms Forms and publications – Online order forms cra.gc.ca/orderforms GST/HST Information for businesses cra.gc.ca/gsthst GST/HST electronic filing and remitting cra.gc.ca/gsthst-edi Informant Leads Program cra.gc.ca/leads Make a service complaint cra.gc.ca/complaints My Business Account cra.gc.ca/mybusinessaccount Payroll cra.gc.ca/payroll Payroll Deductions Online Calculator cra.gc.ca/pdoc Prescribed interest rates cra.gc.ca/interestrates Public holidays and due dates cra.gc.ca/duedates Represent a Client cra.gc.ca/representatives Security options- Taxable benefit cra.gc.ca/stockoptions Small businesses cra.gc.ca/smallbusiness T4 information returns (how to file) cra.gc.ca/slips Taxpayer Bill of Rights cra.gc.ca/rights Taxpayers' Ombudsman oto-boc.gc.ca Taxpayer relief provisions cra.gc.ca/taxpayerrelief Tax services offices and tax centres cra.gc.ca/tso Tax myths cra.gc.ca/myths Underground economy cra.gc.ca/undergroundeconomy Voluntary Disclosures Program cra.gc.ca/voluntarydisclosures What's new cra.gc.ca/whatsnew Previous page Table of contents Next page Date modified: 2017-03-23 ...