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Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 Note If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick (✔) the appropriate box. If you answer yes, you have to complete Section E – Financing information. ... Agreements – For each donee, tick (✔) the appropriate column under "Agreements. ...

Tax on split income – Excluded shares Tax on split income (TOSI) relates to the rules for determining whether an individual will be taxed at the highest marginal tax rate on income derived from a business. ... The retail products are not used in providing the services, but are sold separately to customers Gross business income of the corporation (2017): $1,000,000 made up as follows: sales of repairs and maintenance services (2017): $950,000 sales of parts and fixtures (2017): $50,000 Gross business income test applied to income from 2017: $950,000 ∕ $1,000,000 = 95% Gross business income of the corporation (2018): $1,200,000 made up as follows: sales of repairs and maintenance services (2018): $900,000 sales of parts and fixtures (2018): $300,000 Gross business income test applied to income from 2018: $900,000 ∕ $1,200,000 = 75% Conclusion Since more than 90% of the gross business income of the corporation in the previous tax year (2017) was for services, the condition in subparagraph 120.4(1)(a)(i) of the definition of excluded shares is not met. ... Example 6: Income from both services and non-services – Construction business Facts A corporation operates a business that includes the design, construction and repair of decks When constructing and repairing decks, the corporation supplies all materials and labour For a fee, the corporation also designs decks and provides plans to customers who want to build the deck on their own Gross business income of the corporation (2017): $200,000 made up as follows: Deck construction: $175,000: Materials $90,000 Labour $85,000 Deck repairs: $20,000: Materials $10,000 Labour $10,000 Deck design: $5,000 Gross business income for services: $100,000 ($200,000 − $90,000 − $10,000) Gross business income test: $100,000 ∕ $200,000 = 50% Conclusion Since less than 90% of the business income from all activities of the corporation is for services, the condition in subparagraph 120.4(1)(a)(i) of the definition of excluded shares is met. ...

Line 24 – Net payable (11 + 15 + 19 + 23) Add the amounts from lines 11, 15, 19 and 23 and enter the total. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Column E – Inventory adjustments (+ or –) For each denomination, enter the necessary inventory adjustments. ...

Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick () the appropriate box, and complete whichever of the following sections that applies to your response: Section H – Trust information; Section I – Purchase and sale information; or Section L – Outstanding items. ... Agreements – For each donee, tick () the appropriate column under "Agreements. ...

ARCHIVED — T1317 Nunavut Business Training Tax Credit (Individuals) Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2014 – Fillable PDF (t1317-fill-14e.pdf) 2013 – Fillable PDF (t1317-fill-13e.pdf) 2012 – Fillable PDF (t1317-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2014 – Standard print PDF (t1317-14e.pdf) 2013 – Standard print PDF (t1317-13e.pdf) 2012 – Standard print PDF (t1317-12e.pdf) 2011 – Standard print PDF (t1317-11e.pdf) 2010 – Standard print PDF (t1317-10e.pdf) 2009 – Standard print PDF (t1317-09e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $3.0 billion, or 6.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $838.6 million or 21.0%. ...