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Complete the "Transfer/Carryforward of unused amount" section of Schedule NU(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to Claim Enter your total contributions on line 15, and determine the amount to enter on line 16 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 16. ... Receipts – Attach Form T1317 and your Business training tax credit certificate(s) to your paper return. ...

For more information on filing requirements, see Guide T4012, T2 Corporation — Income Tax Guide. ... Deductions included on pages 4 to 8 of the T2 tax return are applied to the base amount of Part I tax (taxable income * 38%) in order to derive tax payable. ... A hyphen [-] indicates that the information has been suppressed for confidentiality purposes. ...

If you are required to file other documents for GST/HST purposes that are not available electronically, such as rebate applications, Form GST111, Schedule 1 – Financial Institution GST/HST Annual Information Schedule,or Form GST60, GST/HST Return for Acquisition of Real Property, you would have to continue filing paper copies of these documents. 16. ... For more information on Ontario's proposed transitional housing measures, see GST/HST Notice 244, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario, available on the CRA Web site. 21. ... For more information on British Columbia's proposed transitional housing measures, see GST/HST Notice 246, Harmonized Sales Tax – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia, available on the CRA Web site. 22. ...

Where a purchase and sale agreement for a new house is assigned, there may be two builders of the house – the original builder (Builder A) and the first purchaser (the assignor). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Purchase price $350.00 (Canadian) GST ($350 x 7%) $ 24.50 Custom Software Supplies of custom software usually require that the customer pay ongoing licence fees for the right to use the software, as well as make an initial lump sum payment. ... Purchase price $1,000,000 (Canadian) GST ($1,000,000 x 7%) $ 70,000 Licensed custom software Effective December 1, 1994, the Department will treat custom software that has been acquired by way of licence as follows: Customs will require that GST will be paid under Division III on the value of the carrier medium only (e.g., the disk). ... The registered non-resident supplier must collect the tax on the payments made by the Canadian registrant/licensee as follows: First invoice issued for the lump sum payment: Total paid $303,000 (Canadian) GST collectible by registered non-resident supplier ($303,000 x 7%) 21,210 Each subsequent invoice for the monthly fees: Licence payment $ 3,000.00 GST collectible by registered non-resident supplier ($3,000.00 x 7%) 210.00 The Canadian registrant may claim an input tax credit for the tax paid or payable to the extent that the software is for use in commercial activities. ...

Welcome to the Canada Revenue Agency's webinar, Payroll basics // How payroll works. ... There is an exception if the employee is 65 to 70 years old and gives the employer a completed form CPT 30, / Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election/. ... But don’t worry … you don’t have to do the arithmetic yourself. Later, I will show you some tools that the CRA offers to help you calculate these deductions. ...

For more information on the definition of SLFI for GST/HST purposes refer to GST/HST Memorandum 17.6.1, Definition of “Selected Listed Financial Institution ” or for QST purposes, go to www.cra.gc.ca/slfi. ... Until a new registration form is available, the investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person that would be authorized to sign the related form) that the registration request is for QST purposes only. ... Until a new registration form is available, an investment plan can register for QST purposes by filing Form RC1, Request for a Business Number or Form RC1A, Business Number – GST/HST Account Information depending on the particular circumstances and indicating directly on the form or in an attached letter (signed by a person authorized to sign the form) that the registration request is for QST purposes only. ...

For 2001 and subsequent years, the inclusion rate is ½. Arm's length transaction Refers to a transaction between persons who act in their separate interests. ... Generally, the inclusion rate for 2020 is ½. This means that you multiply your capital gain for the year by this rate to determine your taxable capital gain. Similarly, you multiply your capital loss for the year by ½ to determine your allowable capital loss. ...

The previous presentations will soon be available on CRA’s website. 2 In our last presentation – “How payroll works”, we introduced the payroll cycle. ... Subtract the provincial tax that you deduct on $500 per week = $19.90. ... If that is the case, then the overtime pay is added to Mary’s regular pay and the deductions are calculated using the total of $500 + $200. ...

Purchase price $350.00 (Canadian) GST ($350 x 7%) $ 24.50 Custom Software Supplies of custom software usually require that the customer pay ongoing licence fees for the right to use the software, as well as make an initial lump sum payment. ... Purchase price $1,000,000 (Canadian) GST ($1,000,000 x 7%) $ 70,000 Licensed custom software Effective December 1, 1994, the Department will treat custom software that has been acquired by way of licence as follows: Customs will require that GST will be paid under Division III on the value of the carrier medium only (e.g., the disk). ... The registered non-resident supplier must collect the tax on the payments made by the Canadian registrant/licensee as follows: First invoice issued for the lump sum payment: Total paid $303,000 (Canadian) GST collectible by registered non-resident supplier ($303,000 x 7%) 21,210 Each subsequent invoice for the monthly fees: Licence payment $ 3,000.00 GST collectible by registered non-resident supplier ($3,000.00 x 7%) 210.00 The Canadian registrant may claim an input tax credit for the tax paid or payable to the extent that the software is for use in commercial activities. ...