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As of that date, his total contributions in 2015 were $12,200 ($9,000 + $500 + $2,700). ... Highest excess TFSA amount per month for June to October = $2,200. Tax = 1% per month on the highest excess amount = $2,200 × 1% × 5 months, which was $110. ... Tax = 1% per month on the excess amount = $1,400 x 1% x 2 months, which was $28. ...

For details on how to calculate your total rebate, go to RC4033-  General Application for GST/HST Rebates, under "Part C – Rebate claimed". ... GST paid = $2,000 × 6% = $120 Divided by 6 = $120 ÷ 6 = $20 Total amount you can claim under reason code 1C is $20. ... HST paid = $2,000 × 14% = $280 Divided by 14 = $280 ÷ 14 = $20 Total amount you can claim under reason code 1C is $20. ...

Box 13 – Foreign currency You should report all amounts in Canadian currency, unless the transaction meets the requirements explained in Foreign currency reporting. ... If possible, use the alphabetic codes, as follows: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar OTH – Other USD – United States, dollar When you report amounts in foreign currency, keep the following rules in mind: print the name of the foreign currency on the T5008 slips (for example, U.S. DOLLARS) beside the Identification of securities text above the white box of Box 17 – Identification of securities for the recipient's benefit; if you file your T5008 information return on paper and leave box 13 blank, we will process the amounts on the T5008 slips as Canadian dollars; and when completing the summary, you only have to enter one amount for total proceeds of disposition, whether or not you complete the T5008 slips in different currencies. ...

Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... Example 6 From Example 1, the registrant tour operator calculates the GST and the HST on the tour package as follows: Selling price for the tour package $2,200.00 GST ($302.50 × 5%) $15.13 14% HST ($412.50 × 14%) $57.75 15% HST ($330.00 × 15%) $49.50 Total $2,322.38 Consequently, the registrant tour operator would charge the non-resident visitor to Canada a total GST/HST amount of $122.38 ($15.13 + $57.75 + $49.50 = $ 122.38). ... Using the amounts provided in Example 1, the registrant tour operator determines that: the taxable percentage of the GST-taxable portion of the tour package is 32.5% ($650 ÷ $2,000 = 32.5%) and the consideration for the GST-taxable portion is $715 ($2,200 × 32.5% = $715); and the taxable percentage of the 15% HST-taxable portion of the tour package is 15% ($300 ÷ $2,000 = 15.0%) and the consideration for the 15% HST taxable portion is $715 ($2,200 × 15% = $330.00). ...

Step 1: Divide the bonus you paid in January by the number of pay periods in the year ($300 ÷ 52 = $5.77) (amount 2). ... Step 2: Divide the last bonus you paid to Mario by the number of pay periods in the year ($780 ÷ 52 = $15) (amount 3). Add amounts 1, 2, and 3 to determine the adjusted weekly pay for the year of $420.77 ($400 + $5.77 + $15). ...

Box 27 – Foreign currency Leave this area blank if you are reporting amounts in Canadian dollars. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other When you report amounts in foreign currency, keep the following rules in mind: do not combine different foreign currency types on a T5 slip. ...

Dual tax rates – Example 2 Income earned in more than one province or territory When you allocate taxable income to more than one province or territory, you also have to allocate proportionally any income eligible for the small business deduction. ... To calculate its Nova Scotia income tax, Corp Y does the following calculations: Taxable income allocated to Nova Scotia (from Schedule 5) $60,000 Taxable income allocated to the Yukon (from Schedule 5) + $30,000 Total taxable income earned in Canada = $90,000 Least of lines 400, 405, 410, and 427 from the T2 return in the federal small business deduction calculation $78,000 Income eligible for the federal small business deduction attributed to Nova Scotia: ($60,000 ÷ $90,000) × $78,000 = $52,000 Taxable income earned in Nova Scotia $60,000 Minus: Income eligible for the federal small business deduction attributed to Nova Scotia − $52,000 Amount taxed at higher rate = $8,000 Taxes payable at higher rate: $8,000 × 16% $1,280 Taxes payable at lower rate: $52,000 × 3% $1,560 Nova Scotia tax payable = $2,840 To calculate its Yukon income tax payable, Corp Y would repeat the same steps, using the rates that apply. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2): "SR&ED form" / « formulaire de RS&DE » "SR&ED form" means a prescribed form required to be filed under subsection 37(11). ... "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ... Summary of the project / initiative / change Budget 2013 introduced measures to provide the CRA with administrative tools to enable better risk assessment. ...

Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick () the appropriate box, and complete whichever of the following sections that applies to your response: Section H – Trust information; Section I – Purchase and sale information; or Section L – Outstanding items. ... Agreements – For each donee, tick () the appropriate column under "Agreements. ...