Search - 屯门 安南都护府

Prince Edward Island benefits for individuals and families Prince Edward Island sales tax credit File your return Completing your Prince Edward Island form Definitions Form PE428, Prince Edward Island Tax and Credits Part A – Prince Edward Island non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5823 – Amount for young children Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5850 – Teacher school supply amount Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Part C – Prince Edward Island tax Line 41 – Prince Edward Island tax on split income Line 48 – Prince Edward Island additional tax for minimum tax purposes Prince Edward Island low-income tax reduction Line 52 – Unused low-income tax reduction from your spouse or common-law partner Line 62 – Age reduction for self Line 63 – Reduction for spouse or common-law partner Line 64 – Age reduction for spouse or common-law partner Line 65 – Reduction for an eligible dependant Line 66 – Reduction for dependent children born in 2000 or later Line 75 – Provincial foreign tax credit Lines 77 and 78 – Prince Edward Island political contribution tax credit Line 80 – Equity tax credit Line 84 Prince Edward Island volunteer firefighter tax credit What’s new for Prince Edward Island in 2018? ... Line 5856 – Your tuition and education amounts Complete Schedule PE(S11), Provincial Tuition and Education Amounts. ... Line 62 – Age reduction for self Claim $250 if you were 65 years old or older on December 31, 2018. ...

For information on commercial rent please see GST/HST Memorandum 19-4-1, Commercial Real Property – Sales and Rentals. ... Fuel charge rate adjustments – April 1, 2020 reminder Under the Greenhouse Gas Pollution Pricing Act, fuel charge rates increase April 1 of each year through 2022. ... Go to the Technical information – GST/HST, Excise taxes and other levies and Excise duty web pages. ...

Saskatchewan benefits for individuals and families Saskatchewan low-income tax credit File your return Completing your Saskatchewan forms Definitions Form SK428, Saskatchewan Tax and Credits Part A – Saskatchewan non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 2000 or later Line 5822 – Senior supplementary amount Line 5836 – Pension income amount Line 5837 – Home buyers' amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5856 – Your unused tuition and education amounts Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Part C – Saskatchewan tax Line 41 – Saskatchewan farm and small business capital gains tax credit Line 43 – Saskatchewan tax on split income Line 50 – Saskatchewan additional tax for minimum tax purposes Line 52 – Provincial foreign tax credit Lines 54 and 55 – Political contribution tax credit Lines 57 to 59 – Labour-sponsored venture capital tax credit Line 62 – Saskatchewan employee's tools tax credit Lines 64 to 66 – Saskatchewan mineral exploration tax credit Line 68 – Saskatchewan graduate tuition tax credit What's new for Saskatchewan for 2018? ... Line 5844 – Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. ... Line 5856 – Your unused tuition and education amounts Complete Schedule SK(S11), Provincial Tuition and Education Amounts. ...

Line 405 – Federal foreign tax credit Deemed residents – This credit is for foreign income or profits taxes you paid on income you received from outside Canada and reported on your Canadian tax return. ... Line A – Surtax for non-residents of Canada and deemed residents of Canada You pay this tax instead of a provincial or territorial tax. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

Manitoba tax credit programs Completing your Manitoba forms Definitions Form MB428, Manitoba Tax Part A – Manitoba non-refundable tax credits Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5830 – Volunteer firefighters' amount (VFA) Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5839 – Fitness Amount Line 5840 – Caregiver amount Line 5841 – Children's arts amount Line 5844 – Disability amount (for self) Line 5845 – Search and rescue volunteers' amount (SRVA) Line 5848 – Disability amount transferred from a dependant Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Line 5872 – Allowable amount of medical expenses for other dependants Schedule MB428-A, Manitoba Family Tax Benefit Line 5 – Age amount for spouse or common-law partner Line 6 – Disability amount for spouse or common-law partner Line 7 – Disability amount for self or for a dependant other than your spouse or common-law partner Line 8 – Amount for disabled dependants born in 2000 or earlier Line 9 – Amount for dependent children born in 2000 or later Part C – Manitoba tax Line 45 – Manitoba tax on split income Line 52 – Manitoba additional tax for minimum tax purposes Lines 54 and 55 – Manitoba political contribution tax credit Line 57 – Labour-sponsored funds tax credit Line 59 – Provincial foreign tax credit Line 61 – Manitoba community enterprise development tax credit (non-refundable) Line 63 – Manitoba small business venture capital tax credit Line 65 – Manitoba employee share purchase tax credit (non-refundable) Line 67 – Manitoba mineral exploration tax credit Form MB479, Manitoba Credits Personal tax credit Education property tax credit Seniors' school tax rebate School tax credit for homeowners Other tax credits Line 61 – Primary caregiver tax credit Line 63 – Fertility treatment tax credit Line 65 – Paid work experience tax credit Line 67 – Odour-control tax credit Lines 70 and 71 – Green energy equipment tax credit Line 74 – Book publishing tax credit Line 76 – Cultural industries printing tax credit Line 78 – Manitoba community enterprise development tax credit (refundable) Line 80 – Manitoba employee share purchase tax credit (refundable) Homeowners' school tax credit table What’s new for Manitoba for 2018? ... Line 5856 – Your tuition and education amounts Complete Schedule MB(S11), Provincial Tuition and Education Amounts. ... Line 20 – Total rent paid in Manitoba for 2018 Enter beside box 6110 the total rent you paid in Manitoba for 2018. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Calculation of taxable income (page 3 of your return) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Adjusted deduction limit: – your RRSP/PRPP deduction limit for 2017; minus – your employer PRPP contributions from line 205 of your return; plus – the amounts you transfer to your RRSP, PRPP, and SPP on or before March 1, 2018. ... Supporting documents – Keep all supporting documents in case we ask to see them later. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction ▼Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made ▼Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction ▼Line 232 – Other deductions ▼Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Calculation of taxable income (page 3 of your return) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions ▼Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions ▼Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... ▼Line 255 – Northern residents deductions * New! For 2016 and later years, the basic and the additional residency amounts have both increased to $11 per day. ... Supporting documents – Keep all supporting documents in case we ask to see them later. ...

Table of contents New for British Columbia for 2020 British Columbia benefits for individuals and families BC child opportunity benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2020 Part B – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition amount transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 52 – British Columbia tax on split income Line 59 – British Columbia additional tax for minimum tax purposes Line 61 – Provincial foreign tax credit Line 70 – British Columbia tax reduction Line 72 – British Columbia logging tax credit Line 75 – British Columbia political contribution tax credit Line 77 – British Columbia employee share ownership plan tax credit Line 78 – British Columbia employee venture capital corporation tax credit Line 79 – Total ESOP and EVCC tax credits Line 81 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2020 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... Line 58315 – Volunteer firefighters’ amount and Line 58316 – Search and rescue volunteers’ amount You can claim the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...

Table of contents New for British Columbia for 2021 British Columbia benefits for individuals and families BC child opportunity benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2021 Part B – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition amount transferred from a child or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 55 – British Columbia tax on split income Line 62 – British Columbia additional tax for minimum tax purposes Line 64 – Provincial foreign tax credit Line 72 – British Columbia tax reduction Line 74 – British Columbia logging tax credit Line 77 – British Columbia political contribution tax credit Line 79 – British Columbia employee share ownership plan tax credit Line 80 – British Columbia employee venture capital corporation tax credit Line 81 – Total ESOP and EVCC tax credits Line 83 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) New for British Columbia for 2021 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... This amount is combined with the quarterly payment of the federal Goods and services tax / harmonized sales tax credit. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...

Table of contents New for British Columbia for 2022 British Columbia benefits for individuals and families BC family benefit BC climate action tax credit File your return Completing your British Columbia forms Definitions Form BC428, British Columbia Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A –British Columbia tax on taxable income British Columbia tax rates for 2022 Part B – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58175 – British Columbia caregiver amount Line 58315 – Volunteer firefighters’ amount Line 58316 – Search and rescue volunteers’ amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition amount transferred from a child or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Line 58980 – Farmers’ food donation tax credit Part C – British Columbia tax Line 62 – British Columbia tax on split income Line 69 – British Columbia additional tax for minimum tax purposes Line 71 – Provincial foreign tax credit Line 79 – British Columbia tax reduction Line 81 – British Columbia logging tax credit Line 84 – British Columbia political contribution tax credit Line 86 – British Columbia employee share ownership plan tax credit Line 87 – British Columbia employee venture capital corporation tax credit Line 88 – Total ESOP and EVCC tax credits Line 90 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Sales tax credit British Columbia home renovation tax credit for seniors and persons with disabilities Definitions Eligible expenses Expenses that are not eligible British Columbia venture capital tax credit British Columbia mining exploration tax credit British Columbia training tax credit Training tax credit (individuals) Training tax credit (employers) Shipbuilding and ship repair industry tax credit (employers) British Columbia clean buildings tax credit New for British Columbia for 2022 The personal income levels and most non-refundable tax credits used to calculate your British Columbia income tax have changed. ... Line 58315 – Volunteer firefighters’ amount and Line 58316 – Search and rescue volunteers’ amount You can claim the volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return. ... Line 58560 – Your tuition and education amounts Complete Schedule BC(S11), British Columbia Tuition and Education Amounts. ...