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Audited 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 $255.8 million, or 0.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $3.1 billion or 64.7%. ...

Abbreviations – The following is a list of some of the abbreviations that are used in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on 3 different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2014-2018 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2019 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2019: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

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 133 – Recapture of investment tax credit Line 135 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41800 – Special taxes Line 129 – Federal surtax 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 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. ... For more information, go to Indigenous peoples – Employer source dedutions. ... For more information, see the Federal Worksheet. ⬤ Line 45300 – Canada workers benefit (CWB) If you were a deemed resident of Canada in 2022, you may be eligible for the CWB. ...

T2202 Tuition and Enrolment Certificate – XML specifications 2020V4 – New 2019-09-05 <Return> <T2202> <T2202Slip> <SlipReportTypeCode></SlipReportTypeCode> Slip report type code- Required 1 alpha character- original = O- amendment = A- cancel = C Note: An amended return cannot contain an original slip. ... <StartYearMonth></StartYearMonth> Session period from- Required 4 numeric YYMM format <EndYearMonth></EndYearMonth> Session period to- Required 4 numeric YYMM format <EligibleTuitionFeeAmount></EligibleTuitionFeeAmount> Eligible tuition fees part time or full time-11 numeric (9 dollars and 2 cents) <PartTimeStudentMonthCount></PartTimeStudentMonthCount> Number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <FullTimeStudentMonthCount></FullTimeStudentMonthCount> Number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </SchoolSession> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fees part time and full time-13 numeric (11 dollars and 2 cents) <TotalPartTimeStudentMonthCount></TotalPartTimeStudentMonthCount> Total number of months part time Required – 2 numeric-Number of months part time and full time must not exceed 12 <TotalFullTimeStudentMonthCount></TotalFullTimeStudentMonthCount> Total number of months full time Required – 2 numeric-Number of months part time and full time must not exceed 12 </T2202Slip> <T2202Summary> <FilerAccountNumber></FilerAccountNumber> Filer Account Number- Required, 15 alphanumeric characters, 9 digits RZ 4 digits, example 000000000RZ0000- use the Account number assigned to file the T2202 Tuition and enrolment certificate return with CRA- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525 <SummaryReportTypeCode></SummaryReportTypeCode> Report type code- Required 1 alpha character- original = O- amendment = A Note: An amended return cannot contain an original slip. ... <ContactAreaCode></ContactAreaCode> Contact area code- Required 3 numeric characters- area code of telephone number <ContactPhoneNumber></ContactPhoneNumber> Contact telephone number- Required 7 numeric characters- 3 digits with a hyphen (-), followed by 4 digits- telephone number of the contact <ContactExtensionNumber></ContactExtensionNumber> Contact extension number- 7 numeric characters- extension of the contact </ContactInformation> <TotalEligibleTuitionFeeAmount></TotalEligibleTuitionFeeAmount> Total eligible tuition fee amount Required – 15 numeric (13 dollars and 2 cents) </T2202Summary> </T2202> </Return> Report a problem or mistake on this page Thank you for your help! ...