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Box 12 – Dividend tax credit for dividends other than eligible dividends Complete box 12 only for individuals resident in Canada (other than a trust that is a registered charity). For dividends paid in 2016, the amount you enter in box 12 is 21/29 of the taxable gross-up amount, or 10.5217% of the amount you entered in Box 11 – Taxable amount of dividends other than eligible dividends. ...

Line 363 – Canada employment amount If you reported employment income in 2016, you can claim on line 363 of Schedule 1, Federal Tax, the lesser of: $1,161; and the total of the employment income you reported on line 101 and line 104 of your return. ... Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Date modified: 2017-01-03 ...

Example – Calculating the minimum amount Example In 2014, Alex owned an RRSP that contained a locked-in annuity as well as other property. ... The carrier calculates the minimum amount for 2017 as follows: Step 1: Multiply the FMV of all the property held by the RRIF at the beginning of the year, excluding any locked-in annuity contracts ($75,000) by the applicable prescribed factor (0.0553) Step 2: Add periodic payments to be paid from all locked-in annuity contracts held at the start of the year ($5,000) The carrier determines that the minimum amount for the year is $9147.50 ($4,147.50 + $5,000) Date modified: 2016-10-24 ...

Example 3 – Retroactive pay increase Example Irene's pay increased from $440 to $460 per week. The increase was retroactive to 12 weeks, which gives her a total retroactive payment of $240 (12 × $20). ...

Financial Claim Review Manual – Review Procedures for Financial Reviewers SR&ED Program Chapter 1 This is a message which indicates that the Claim Review Manual for SR&ED financial reviewers is now effective and that the public severed version is available.  ... The severed text marked "Protected – not reproduced" has been reviewed with respect to the Access to Information Act by the CRA’s Public Affairs Branch, and is considered to be exempt from release under the provisions of that legislation. ...

Line 219 – Completing your tax return Use Form T1-M, Moving Expenses Deduction, to calculate your moving expenses deduction that you are eligible to claim on line 219 of your return. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1-M, Moving Expenses Deduction Date modified: 2017-01-03 ...

Section K – Promotional and other information Will the following material be used to promote the sale of the tax shelter? For each item in the list, tick () the appropriate box. If you answer yes for any item, attach all documents (or a draft if final copies are not available) to the application, and send the final copies when they become available. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Assets and Liabilities as at March 31 (in thousands of dollars) 2009 2008 ADMINISTERED ASSETS Cash on hand 4,857,057 5,472,607 Amounts receivable from taxpayers (net of allowance for doubtful accounts of $9,347,081 in 2009 and $8,612,494 in 2008) (Note 3) 70,147,779 64,527,046 Amounts receivable under the Tobacco civil settlements (Note 4) 699,900 – TOTAL ASSETS 75,704,736 69,999,653 ADMINISTERED LIABILITIES Amounts payable to taxpayers (Note 5) 50,850,197 48,997,229 Amounts payable to provinces (Note 6) 708,521 322,097 Deposit accounts (Note 7) 107,804 103,068 51,666,522 49,422,394 Net amount due to the Consolidated Revenue Fund on behalf of the Government of Canada and others (Note 8) 24,038,214 20,577,259 TOTAL LIABILITIES 75,704,736 69,999,653 Contingent liabilities (Note 9) The accompanying notes form an integral part of these financial statements. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Cash Flows for the year ended March 31 (in thousands of dollars) 2009 2008 Total Net Administered Revenues 286,742,946 292,634,511 Total Net Administered Expenses and Recoveries (15,118,246) (16,149,111) Change in administered assets and liabilities: Cash on hand 615,550 (2,022,760) Amounts receivable from taxpayers net of allowance for doubtful accounts (5,620,734) 670,137 Amounts receivable under the Tobacco civil settlements (699,900) – Amounts payable to taxpayers 1,852,969 7,643,768 Amounts payable to provinces 386,424 (92,981) Deposit accounts 4,736 46,141 Net Cash Deposited in the Consolidated Revenue Fund of the Government of Canada 268,163,745 282,729,705 Consisting of: Cash deposits to the Consolidated Revenue Fund 365,536,178 367,470,419 Cash refunds/payments from the Consolidated Revenue Fund (97,372,433) (84,740,714) Net Cash Deposited in the Consolidated Revenue Fund of the Government of Canada 268,163,745 282,729,705 The accompanying notes form an integral part of these financial statements. ...

Line 205 – Pooled registered pension plan (PRPP) employer contributions A pooled registered pension plan (PRPP) is a retirement savings option for individuals, including self-employed individuals who do not have access to a workplace pension plan or where a workplace pension plan does not exist. ... For more information, go to Pooled Registered Pension Plan (PRPP) – information for individuals or line 208. ...