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Age (X) Factor Age (X) Factor under 79 1/(90 – X) 87.1133 79.0853 88.1196 80.0875 89.1271 81.0899 90.1362 82.0927 91.1473 83.0958 92.1612 84.0993 93.1792 85.1033 94 or older.2 86.1079 8. ... Taxation of the annuitant – Acquisition and disposition of non-qualified investments 55. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. ...

Code 102 – Lump-sum payments – non-resident services transferred under paragraph 60(j) For more information, see "Lump-sum payments – non-resident" under Box 018 ‑ Lump-sum payments. ... Code 111 – Income averaging annuity contracts (IAAC) For more information, see Box 024 – Annuities. ... Code 195 – Indian (exempt income) – PRPP payments Enter the amount of PRPP payments that are exempt income for Indians. ...

Example 3 – HST applies You are a builder who enters into a written agreement of purchase and sale in December 2009 to sell a newly constructed detached house. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST Rulings Centres. ... Appendix A – Summary chart – Sales of newly constructed or substantially renovated housing Appendix B – Summary chart APPLICATION OF HST – GRANDPARENTING RULE Sales of newly constructed or substantially renovated housing HOUSING TYPE DOES THE GRANDPARENTING RULE APPLY? ...

The rate of excise tax on taxable importations of the above-mentioned goods, and charged on deliveries of such goods to purchasers by all licensed manufacturers and wholesalers of jewellery (including licensed retail jewellers), will decrease in accordance with the following graduated schedule: Excise tax on jewellery Effective Date Reduced To February 24, 2005 8 % March 1, 2006 6 % March 1, 2007 4 % March 1, 2008 2 % March 1, 2009 0 % These rates will apply to deliveries or importations on or after the above effective dates. ... To research how the GST/HST may apply to your real property transaction please refer to GST/HST Memoranda Series, Chapter 19, Special Sectors – Real Property on the CRA Web site. ... GST/HST ATSC Period Interest Penalty April 1 to June 30, 2005 2.4066 % 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % October 1 to December 31, 2004 2.3870 % 6.0 % July 1 to September 30, 2004 2.3870 % 6.0 % April 1 to June 30, 2004 2.4132 % 6.0 % January 1 to March 31, 2004 2.4132 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Refund Interest Arrears and Instalment Interest April 1 to June 30, 2005 5.0 % 7.0 % January 1 to March 31, 2005 5.0 % 7.0 % October 1 to December 31, 2004 5.0 % 7.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 7.0 % January 1 to March 31, 2004 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty April 1 to June 30, 2005 5.0 % 6.0 % January 1 to March 31, 2005 5.0 % 6.0 % October 1 to December 31, 2004 5.0 % 6.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 6.0 % January 1 to March 31, 2004 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

Example No. 2 – A return filed after its due date but before April 1, 2007 Facts 1. ... Example No. 3 – A return filed after its due date but before April 1, 2007 Facts 1. ... Since the return was filed late, with net tax outstanding of $10,000, a failure to file penalty of $125 applies [(1% × $10,000) + (25% × $100 for the month of April)]. ...

Legislative Reference Income Tax Act Paragraph 127(27)(d) Recapture of investment tax credit — commercial use or disposition 3.7.1 Example – Recapture A claimant purchases equipment for $160,000. ... First term SUE: ITC calculation 20% ($160,000 × 25%) = $8,000 ITC Second term SUE: ITC calculation 20% ($160,000 × 25%) = $8,000 ITC The claimant subsequently sells the equipment for proceeds of disposition (PD) of $100,000. The recapture of ITC would be the lesser of: $16,000 (20% × $160,000 × 50%) as the property had been claimed as first and second-term SUE, and $10,000 (20% × $100,000 × 50% PD). ...

Box 61 – Account number This is the account number of the RRSP payer (issuer). ... Box 30 – Income tax deducted This is the amount of income tax you deducted. ... Box 18 – Refund of premiums Report the amount on line 129 of your return. ...

Legislative Reference Definition of “business” in subsection 123(1); subsections 143(1), 240(1) and 240(4) of the Excise Tax Act (the Act) National Coding System File Number 11635-3 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Discussion Carrying on a business Carrying on business in Canada Guidelines Examples Example No. 1 – Lease of Tangible Personal Property Example No. 2 – Lease of Tangible Personal Property Example No. 3 – Lease of Tangible Personal Property Example No. 4 – Assignment of Lease Example No. 5 – Renewal of Lease Example No. 6 – Lease of Real Property Example No. 7 – Supply of Goods By Way of Sale Example No. 8 – Supply of Goods By Way of Sale Example No. 9 – Supply of Goods By Way of Sale Example No. 10 – Supply of Goods By Way of Sale Example No. 11 – Supply of Goods By Way of Sale Example No. 12 – Supply of Goods By Way of Sale Example No. 13 – Supply of Goods By Way of Sale Example No. 14 – Electronic Commerce – Digitized Products Example No. 15 – Electronic Commerce – Software Applications Example No. 16 – Electronic Commerce – Application Hosting Example No. 17 – Electronic Commerce – Web Site Hosting Example No. 18 – Supply of Services Example No. 19 – Supply of Services Example No. 20 – Supply of Services Example No. 21 – Supply of Services Issue At issue is whether or not a non-resident person is carrying on business in Canada for GST/HST purposes. ... EXAMPLE NO. 14 – ELECTRONIC COMMERCE – DIGITIZED PRODUCTS Facts 1. A non-resident person supplies downloadable audio files through its Web site. 2. ... EXAMPLE NO. 15 – ELECTRONIC COMMERCE – SOFTWARE APPLICATIONS Facts 1. ...

Duty free shops / ships' stores / customs bonded warehouses (reduced rate) Line 12 – Cigarettes 19. ... Line 26 – Amount due 33. Subtract line 25 from line 24. Line 27 – Payment herewith/credit due 34. ... OPENING BALANCE – partially manufactured tobacco, raw leaf tobacco – line A) 53. ...

Joseph's Health Care, London – London MH Site May 1, 2000 306 London St. ... Joseph's Health Care, London – London MH Site Aug 17, 2001 324 London St. ... Joseph's Health Care, London – St. Thomas MH Site Aug 17, 2001 324 London St. ...