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Principal Place of Business ¶ 2. Where an individual has two or more places of business in respect of the same business, the work space must be the principal place of business in order to meet the requirement in 1(a) above. ... Regular and Continuous Basis ¶ 3. The first requirement of 1(b) above is that the work space must be used exclusively to earn business income. ... Carry Forward of Undeducted Expenses ¶ 5. The portion of the otherwise deductible expenses related to a work space that cannot be deducted in a taxation year by reason only of 4 above will be considered an expense related to the work space in the immediately subsequent taxation year. ...

When the value of the residual interest and all other interests at the time of the vesting of the gift have been determined, the adjusted cost base (ACB) of the residual interest can be calculated as follows: A = Fair Market Value of Residual Interest B = Fair Market Value of All Interests in the Property C = ACB of Total Property D = ACB of Residual Interest (A÷B) X C = D 8. ...

When the value of the residual interest and all other interests at the time of the vesting of the gift have been determined, the adjusted cost base (ACB) of the residual interest can be calculated as follows: A = Fair Market Value of Residual Interest B = Fair Market Value of All Interests in the Property C = ACB of Total Property D = ACB of Residual Interest (A÷B) X C = D 8. ...

The maximum income for 2012 for which you can contribute to the CPP is $ 50,100. ... You may have an overpayment of your premiums even if the total is $ 839.97 or less (if you were not a resident of Quebec) or $ 674.73 or less if you were a resident of Quebec. ... Previous page | Table of contents | Next page Date modified: 2013-01-03 ...

The maximum income for 2012 for which you can contribute to the CPP is $ 50,100. ... You may have an overpayment of your premiums even if the total is $ 839.97 or less (if you were not a resident of Quebec) or $ 674.73 or less if you were a resident of Quebec. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

The maximum income for 2012 for which you can contribute to the CPP is $ 50,100. ... You may have an overpayment of your premiums even if the total is $ 839.97 or less (if you were not a resident of Quebec) or $ 674.73 or less if you were a resident of Quebec. ... Previous page | Table of contents | Next page Page details 2023-06-27 ...

Basic personal amount (line 300) – The amount has increased to $8,648. Spouse or common law partner amount (line 303) – The maximum amount has changed. ... Amount for an eligible dependant (line 305) – The maximum amount has changed. ...

Basic personal amount (line 300) – The amount has increased to $8,648. Spouse or common law partner amount (line 303) – The maximum amount has changed. ... Amount for an eligible dependant (line 305) – The maximum amount has changed. ...

Basic personal amount (line 300) – The amount has increased to $8,648. Spouse or common law partner amount (line 303) – The maximum amount has changed. ... Amount for an eligible dependant (line 305) – The maximum amount has changed. ...

See " Contacting us ". Line 476- Tax paid by instalments Enter the total instalment payments you made for your taxes for 2009. ... For more information, see " Social insurance number ". Do not mail us cash or include it with your return. ... See " What penalties and interest do we charge? " for more information. ...