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As a result, the company charges HST at 13% on $50 (25% × $200); and HST at 15% on $150 (75% × $200). ...

Also, once you claim this amount for a dependant: no one else can claim this amount for that dependant; and neither you nor anyone else can claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that dependant. ... If you are entitled to deduct payments you made for your child's support, you cannot claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that child. ... You can claim the unused part of the disability amount for a dependant who lived in Canada at any time in 1995, if: you claimed an equivalent-to-spouse amount on line 305 for that dependant; the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income; the dependant was your or your spouse's child or grandchild, and you made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant; the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that dependant had no income and was 18 years of age or older in 1995; or the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that person had no income. ...

Under the Proposals, the following will be Excluded Amounts from split income: For adult individuals – amounts received from an excluded business ("Excluded Business"): Excluded Business: amounts derived from a Related Business where the individual was actively engaged on a regular, continuous and substantial basis ("Actively Engaged") in the activities of the business in the taxation year or in any five prior taxation years of the individual. ... For any individual – taxable capital gains realized on death or from the disposition of qualified farm or fishing property and qualified small business corporation shares. ... Example 12: Retired Shareholders Facts Spouse A and Spouse B own respectively 95 % and 5% of all the issued and outstanding shares of Investco. ...

Also, once you claim this amount for a dependant: no one else can claim this amount for that dependant; and neither you nor anyone else can claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that dependant. ... If you are entitled to deduct payments you made for your child's support, you cannot claim an amount at line 306, " Amounts for infirm dependants age 18 or older," for that child. ... You can claim the unused part of the disability amount for a dependant who lived in Canada at any time in 1995, if: you claimed an equivalent-to-spouse amount on line 305 for that dependant; the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income; the dependant was your or your spouse's child or grandchild, and you made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant; the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that dependant had no income and was 18 years of age or older in 1995; or the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306, " Amounts for infirm dependants age 18 or older," for that dependant if that person had no income. ...

Minister of National Revenue Foreword from the Chair As I reflect on the development of this year’s Corporate Business Plan, I am struck by how much of the Canada Revenue Agency’s (CRA) Board of Management’s (the Board) thinking, conversations, and work was defined by a single concept – balance. ... The CRA’s work is critical to generating the revenue needed to support government operations – from healthcare to transportation and beyond – and to provide benefits to specific client populations, such as modest‑income households or persons with disabilities. ... The CRA measured its Client Experience (CX) index for the first time in 2019 and again in 2020, setting a baseline of 57 (out of 100) – a result that is typical of government organizations worldwide. ...

Forms and publications Guide T4012, T2 Corporation – Income Tax Guide Guide T7B-CORP, Corporation Instalment Guide Information Circular IC07-1, Taxpayer Relief Provisions Form T2SCH125, Income Statement Information Form RC4288, Request for Taxpayer Relief Date modified: 2017-02-07 ...

EXAMPLE A GST-EXTRA, PRICING GST-INCLUDED, PRICING Price of the item $25.00 $26.75 GST on the item: ($25.00 X 7%) $ 1.75- Sub-total $26.75 $26.75 Less coupon (GST-included) $10.70 $10.70 Customer pays $16.05 $16.05 When retailers prepare their GST returns, they will calculate the tax collected without taking the value of the coupon into account ($1.75 as illustrated in the above example). ...

Restrictions imposed on a ferment-on-premises registrant Prohibition – ferment-on-premises facilities ss 62(1) and s 65 6. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...