Search - 屯门 安南都护府

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. ...

Adjusted cost base (ACB) calculation for flow-through entity Step 1 – Reduction of the ACB Designated proceeds of disposition (column 2 of Chart A of Form T664) Blank space to input proceeds of disposition Blank space to input amount Line 1 FMV at the end of February 22, 1994 (Step 1 of Form T664) Blank space to input amount Chart A × multiply by 1.1 = Equals − Minus Line 2 Line 1 minus line 2 (if negative, enter "0") = Equals Line 3 If the amount on line 3 is "0", do not complete the rest of this chart. ... Amount from column 4 of Chart A of Form T664 Blank space to input amount Line 7 Amount from column 3 of Chart A of Form T664 ÷ Divided by Line 8 Line 7 divided by line 8 = Equals Line 9 Amount from line 6 × Multiply by Line 10 Line 9 multiplied by line 10 = Equals − Minus Line 11 Line 6 minus line 11 = Equals − Minus Line 12 Reduction: Line 3 minus line 12 = Equals Line 13 If the amount on line 13 is negative, do not complete Step 2. Step 2 – Revised ACB ACB at the end of February 22, 1994 from line 5 Blank space to input amount Line 14 Reduction from line 13 − Minus Line 15 Revised ACB on February 23, 1994: Line 14 minus line 15 (if negative, enter “0”) = Equals Line 16 Use the amount from line 16 to calculate the capital gain or loss when you sell your shares of, or interest in, the flow-through entity. ...

The total CPP amounts Damien will contribute are as follows: Annual contribution rate and amount on income below first earnings ceiling Damien (employee)- $45,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/employer) First earnings ceiling Second earnings ceiling Damien's annual CPP contributions at 5.95% 2024 5.95% $68,500 $73,200 ($45,000- $3,500) × 5.95% = $2,469 2025 5.95% $71,300 $81,200 ($45,000- $3,500) × 5.95% = $2,469 Pierre (self-employed)- $75,000 income Pierre's situation is different since Pierre is self-employed. ... Annual contribution rate and amount on income below first earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Pierre's annual CPP contributions at 11.9% 2023 11.9% $66,600 N/A ($66,600-$3,500) × 11.9% = $7,509 2024 11.9% $68,500 $73,200 ($68,500- $3,500) × 11.9% = $7,735 2025 11.9% $71,300 $81,200 ($71,300- $3,500) × 11.9% = $8,068 Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Contribution rate Pierre's annual CPP2 contributions at 8% 2024 8% $68,500 $73,200 8% ($73,200- $68,500) × 8% = $376 2025 8% $71,300 $81,200 8% ($75,000- $71,300) × 8% = $296 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year Base CPP contribution amount (11.9%) + CPP2 contributions (8%) = Total annual CPP contributions 2023 $7,509 N/A $7,509 2024 $7,735 $376 $8,111 2025 $8,068 $296 $8,364 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, they will make base and first additional CPP contributions at 5.95% and, beginning in 2024, CPP2 contributions, 4% of YAMPE- YMPE. ... Annual contribution rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP contributions at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $68,500 $73,200 ($68,500- $3,500) × 5.95% = $3,868 2025 5.95% $71,300 $81,200 ($71,300- $3,500) × 5.95% = $4,034 Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP2 contributions at 4% 2023 N/A $66,600 N/A N/A 2024 4% $68,500 $73,200 ($73,200- $68,500) × 4% = $188 2025 4% $71,300 $81,200 ($81,200- $71,300) × 4% = $396 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + CPP2 contribution amount = Total annual CPP contribution 2023 $3,754 $0 $3,754 2024 $3,868 $188 $4,056 2025 $4,034 $396 $4,430 More information For more information on payroll deductions, please visit the following pages on Canada.ca About the deduction of Canada Pension Plan (CPP) contributions How to calculate payroll deductions and contributions Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more For more information on CPP benefits, the CPP enhancements, and the Canada Workers benefit, please visit the following pages on Canada.ca CPP Retirement pension- How much you could receive Canada Pension Plan (CPP) and the CPP enhancement Canada Workers Benefit Search for related information by keyword: Pensions | Canada Revenue Agency | Canada | Taxes | general public | backgrounders Page details Date modified: 2023-12-15 ...

Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children under 18 years of age Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 131 – Federal surtax Line 135 – Recapture of investment tax credit Line 137 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 45355 – Multigenerational home renovation tax credit (MHRTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit Line 47556 – Return of fuel charge proceeds to farmers tax credit Line 47557 – Air quality improvement tax credit Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Step 5 – Federal tax Follow the instructions in this section to calculate your federal tax, including the federal surtax for non-residents of Canada and deemed residents of Canada. ... Part B – Federal non-refundable tax credits Note This section does not provide supplementary information for lines ●❚▲ 30000, ●❚▲ 30100, ●❚▲ 30425, ●❚▲ 30450, ●❚▲ 30499, ●❚▲ 30500, ● 31215, ●❚▲ 31217, ●❚▲ 31220, ●❚▲ 31240, ●▲ 31260, ●❚▲ 31270, ●❚▲ 31285, ●❚▲ 31300, ●▲ 31400, ●❚▲ 31900, ●❚▲ 32300, ●❚▲ 32600, ●❚▲ 33199 and ●❚▲ 34900 as the instructions on the return or in other publications provide the information you need. ... For more information, see the Federal Worksheet. ⬤ Line 45300 – Canada workers benefit (CWB) If you were a deemed resident of Canada in 2023, you may be eligible for the CWB. ...