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General information Saskatchewan low-income tax credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax and Credits Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1998 or later Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5837 – Home buyers' amount Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 51 – Saskatchewan additional tax for minimum tax purposes Line 53 – Provincial foreign tax credit Lines 55 and 56 – Political contribution tax credit Lines 58 to 60 – Labour-sponsored venture capital tax credit Lines 63 to 67 – Saskatchewan employee's tools tax credit Lines 69 to 71 – Saskatchewan mineral exploration tax credit Line 73 – Saskatchewan graduate tuition tax credit For more information Retired seniors: look for the symbol If you are a retired senior, the symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to. ... Line 5804 – Basic personal amount Claim $15,843. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $68,101. ... Supporting documents – Do not submit any supporting documents at the time of filing your tax return. ...

Personal information ¶ 3. Privacy Act Access to Information Act Contents Part I – What is a PRPP? ... For details on transfers into a PRPP and their tax treatment, see ¶ 35 and ¶ 37. ¶ 11. ... The rules regarding these transfers are described in ¶ 36. Part II – Registration process Application for registration ¶ 14. ...

Individual filers assessment programs 2007- 2008 2008-2009 2009-2010 2010- 2011 Confidence validity ($ million) $126 $120 $171 $162 Processing review ($ million) $190 $152 $201 $232 T1 matching ($ million) $574 $623 $615 $600 Our T1 Matching Program compares information on an individual’s tax return with information provided by third‑party sources, such as employers or financial institutions. ... Our performance measurement framework – Making non‑compliance more difficult Our indicators Current target 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Rating Filing and Registering Identified non-compliance for T1/T2 non-filers and GST/HST non-registrants ($ billion) Upward trend $2.4 $2.4 $2.4 $2.8 $2.8 Mostly Met Reporting Percentage of cases resulting in a change: International and large business program 90% 92% 94% 95% 96% 93.7% Met Small and medium-sized enterprises 75% 80.2% 79.6% 80.9% 81.1% 80.3% Met – Underground economy 75% 80% 79% 78% Met Fiscal impact Table note 1 International and large business ($ billion) $4.9 $5.7 $5.2 $7.2 Table note 2 $6.4 Fiscal impact generated per audit FTE Table note 3 ($ million) $2.7 $3.6 $4.0 $3.0 $3.5 $2.9 Met Small and medium-sized enterprises ($ billion) Table note 4 $2.5 $2.1 $2.2 $2.1 $2.0 Fiscal impact generated per audit FTE ($ million) $0.35 $0.44 $0.39 $0.39 $0.40 $0.39 Met Other audits ($ million) $556 $544 $545 $599 $626 Fiscal impact generated per audit FTE ($ million) $0.39 $0.45 $0.45 $0.39 $0.40 $0.42 Met Overall fiscal Impact ($ billion) $7.9 $8.4 $8.0 $9.9 $8.9 Overall fiscal impact generated per audit FTE ($ million) $0.9 $0.96 $1.04 $0.90 $1.15 $1.02 Met Dollar value of other identified non-compliance Identified non-compliance for Employer/payroll/GST/HST Trust Accounts ($ billion) Upward trend $2.4 n/a $2.5 $1.6 Table note 5 $1.6 Met Remittance Percentage of TSO intake resolved in the year of intake 60% 66.7% 60.4% 62.7% 54.6% 64.4% Met Dollar value of TSO production as a percentage of dollar value of TSO intake of new accounts receivable 90% 89.9% 82.6% 93% 95.5% 93% Met Dollar value of accounts receivable over five years old ($ billion) <$3.5 $3.0 $2.6 $2.8 $2.9 $3.4 Met Table note 1 Fiscal impact targets are used to measure overall performance of the CRA for planning purposes. ... Not started – No activities were begun by March 31, 2011, in relation to the deliverable. ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... Employer K's tax recovery rate would then be: ($3,080 + 0) ÷ $11,540 = 27% Employer K's net tax deduction is therefore calculated as: ($373.69 + $406.57) × 27% = $210.67 This is the amount that Employer K may deduct from its net tax on its regular GST/HST return. ...

The circular has four parts: Part I – Conditions for Application and Registration (¶ 5 to 36) Part II – Transfers (¶ 37 to 39) Part III – Reporting and Taxation of the Trust (¶ 40 to 54) Part IV – General Information (¶ 55 to 56) Part I – Conditions for Application and Registration Authority – Section 147 of the Income Tax Act 5. ... Part IV – General Information Forms and Publications 55. The following forms and publications give information about DPSPs. ... For information, you can contact the Registered Plans Directorate by telephone, fax, mail or courier: Telephone: In the Ottawa area: For service in English – 613-954-0419 For service in French – 613-954-0930 Toll free elsewhere in Canada: For service in English – 1-800-267-3100 For service in French – 1-800-267-5565 Agents are available Monday to Friday (except holidays) from 8 a.m. to 5 p.m. ...

General information BC early childhood tax benefit and BC family bonus BC low income climate action tax credit Completing your British Columbia forms Form BC428, British Columbia Tax Step 1 – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5833 – Adoption expenses Line 5838 – Children's fitness amount Line 5842 – Children’s fitness equipment amount Line 5841 – Children's arts amount Line 5843 – Education coaching amount Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – British Columbia tax on taxable income Step 3 – British Columbia tax Line 44 – British Columbia tax on split income Line 52 – British Columbia additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Lines 56 to 62 – BC tax reduction Line 64 – British Columbia logging tax credit Lines 67 and 68 – British Columbia political contribution tax credit Line 70 – British Columbia employee share ownership plan tax credit Line 71 – British Columbia employee venture capital tax credit Line 72 – Total ESOP and EVCC tax credits Line 74 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – Seniors' home renovation tax credit Lines 15 to 18 – Venture capital tax credit Line 17 – Unused venture capital tax credit from previous years Lines 19 and 20 – Mining exploration tax credit Line 23 – Training tax credit (individuals) Line 24 – Training tax credit (employers) Line 25 – Shipbuilding and ship repair industry tax credit (employers) For more information What's new for 2015? ... Line 5804 – Basic personal amount Claim $9,938. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $62,888. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

The Privacy Act delegation order was revised in 2012-2013 to be consistent with changes made to the Access to Information Act delegation order as per the Office of the Information Commissioner of Canada’s recommendation to “ Ensure that the Minister of National Revenue further amend the delegation order to ensure greater autonomy of the access to information coordinator.” ... Gail Shea Minister of National Revenue and Minister for the Atlantic Canada Opportunities Agency Signed in Ottawa, Ontario, Canada this 28th day of March, 2013 Schedule – Privacy Act Officers authorized to perform the powers, duties, and functions given to the Minister of National Revenue as head of a government institution under the provisions of the Privacy Act and its regulations. ... The theme was “Privacy breaches – What do I need to know?” A wide range of activities were undertaken to promote the day over a week-long period, including: Delivery of awareness sessions to 1,294 employees on privacy breach management. ...

Key Findings – Concept & Implementation The General Software Standards Concept Evaluation Page Rated Well Participants were shown a page listing reasons for implementing software standards in general. ... The term "export" seemed to accurately capture the benefit that people relate to most – moving data from one type of software to another. ... Key Findings – Communications & Key Messages The focus groups examined a number of key messages for communicating the CBSS/CSEF. ...

ITC entitlement on passenger vehicles and aircraft Percentage of use in commercial activities General registrants and public sector bodies GST/HST registered individuals and partnerships Financial institutions ≤ 10 % No ITC No ITC ITC = actual % of use >10 % to 50 % No ITC CCA based ITC* ITC = actual % of use >50 % to <90 % Full ITC CCA based ITC* ITC = actual % of use ≥ 90 % Full ITC Full ITC ITC = actual % of use * except where the use of the passenger vehicle or aircraft results in a taxable benefit under paragraph 6(1)(e) of the Income Tax Act (standby charge) 31. ... Step no. 2 – Calculation of maximum ITC available 5/105 × $2,160 (CCA) × [70% use in commercial activities ÷ 80% use (70% commercial activities + 10% exempt activities) for CCA purposes] =.0476 × $2,160 × 0.875 = $89.96 (maximum ITC available for the year) Ceasing use of passenger vehicle or aircraft- deemed acquisition ss 203(2) and 202(5) 41. ... In the first quarterly return of the following taxation year, the registrant will be required to add, when determining its net tax, the following 5% GST amount in respect of the passenger vehicle: A × B × C = [($3,000* – $2,400**) ÷ $3,000*] × $150 × 100% = $30.00 (ITC recapture / net tax addition) * 3 months × $1,000/month (consideration payable on the lease) **(maximum amount of consideration deductible for income tax purposes). ...

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