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Qualifying group plan amounts – often referred to as " mandatory group plan amounts. ... Mark enters $27,000 on line 207 of his 2016 income tax and benefit return ($23,500 + $3,500 + $0). ... Related forms and publications Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4137 – Pension Adjustment Reversal Guide RC4460 – Registered Disability Savings Plan T4084 – Pension Adjustment Guide T4104 – Past Service Pension Adjustment Guide Information sheets RC4092 – Registered Education Savings Plans RC4177– Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP RC267 – Employee Contributions to a United States Retirement Plan for 2016 – Temporary Assignments RC268 – Employee Contributions to a United States Retirement Plan for 2016 – Cross-Border Commuters RC269 – Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2016 – Non-United States Plans or Arrangements RC339 – Individual Return for Certain Taxes for RRSPs or RRIFs RC4625 – Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m) T1-OVP – 2016 Individual Tax Return for RRSP, SPP and PRPP Excess Contributions T1-OVP-S – 2016 Simplified Individual Tax Return for RRSP, SPP and PRPP Excess Contributions T746 – Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions T1004 – Applying for the Certification of a Provisional PSPA T1006 – Designating an RRSP Withdrawal as a Qualifying Withdrawal T1007 – Connected Person Information Return T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds from an RRSP T1043 – Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP or RRIF T1090 – Death of a RRIF Annuitant – Designated Benefit T1171 – Tax Withholding Waiver on Accumulated Income Payments from RESPs T1172 – Additional Tax on Accumulated Income Payments from RESPs T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer under Subsection 146.3(14.1), 147.5(21), or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2078 – Election Under Subsection 147(10.1) in Respect of a Single Payment Received from a Deferred Profit-Sharing Plan T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF, or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, or SPP on Breakdown of Marriage or Common-law Partnership T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP Interpretation bulletins and income tax folios IT-124 – Contributions to Registered Retirement Savings Plans IT-167 – Registered Pension Funds or Plans – Employee's Contributions IT-307 – Spousal or Common-Law Partner Registered Retirement Savings Plan IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-337 – Retiring Allowances IT-412 – Foreign Property of Registered Plans IT-499 – Superannuation or Pension Benefits IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC00-1 – Voluntary Disclosure Program IC07-1 – Taxpayer Relief Provisions IC31-1 – Pooled Registered Pension Plans IC72-22 – Registered Retirement Savings Plans IC77-1 – Deferred Profit-Sharing Plans IC78-18 – Registered Retirement Income Funds IC93-3 – Registered Education Savings Plans Online services My Account Using the CRA’s My Account service is a fast, easy, and secure way to access and manage your tax and benefit information online, seven days a week. ...

Reasonable estimates and / or breakdown of standard costs are acceptable. ... Legislative references Income Tax Act Subsection 127(28) Recapture of investment tax credit of partnership Subsection 127(30) Addition to tax – partnership Subsection 127(31) Tiered partnership Subsection 127(35) Recapture of investment tax credit – non-arm's length dispositions, partnerships 10.2 Effect of recapture – Partnerships The recapture will be deducted from the ITC of the partnership otherwise available. ... The total recapture in the hands of Company A is $300,000 ($240,000 + $60,000). ...

Monique calculates as follows: 10/24 hours × 35/100 metres × $5,800 expenses = $845.83 The business operates five days a week, so she must do another calculation: $845.83 × 5/7 days = $604.16 Monique can deduct $604.16 for her household expenses. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... The part of Sharon's net farm loss that she can deduct from her other income in 2016 is either amount A or B, whichever is less: $9,200; or $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ...

Step 1 of Schedule 1 – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 352 and 367 – Family caregiver amount for infirm children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Line 398 – Home accessibility expenses Step 1 of Schedule 1 – Federal non-refundable tax credits These credits reduce your federal tax. ... Supporting documents – Attach proof of your payment of support to your return. ...

Box 20 – Amounts deemed received by the annuitant – Deregistration The terms of a RRIF contract can change after registration, or a new fund can be substituted. ... If yes is indicated For a spousal or common-law partner RRIF, print or type yes " Y " for in box 26. ... Box 30 – Year, Month, Day Enter the date of death as follows: YY MM DD. ...

Tax credit rate A financial institution's tax credit rate is determined according to the following formula: Tax credit rate = A / B where A = the tax credit amount of the person for the fiscal year (determined as described above); and B = its total tax amount for the fiscal year. ... Tax credit rate = A / B For the new corporation: A = the tax credit amount determined as described above; and B = the total tax amount for the prior year or the second prior year of the new corporation, as the case may be, determined as described below. ... Tax credit rate for the specified year of parent corporation Parent Corporation Tax credit amount (A) (year ending December 31, 2010) Parent Corporation Adjusted total tax amount (B) (year ending December 31, 2010) Subsidiary Corporation Adjusted total tax amount (C) (year ending December 31, 2009) $735,000 $2,253,000 $2,603,000 Parent Corporation tax credit rate = A / (B + C) = $735,000 / ($2,253,000 + $2,603,000) = 15.1% Prior year of the parent corporation The tax credit rate of the parent for the prior year of the parent is determined according to the following formula: Parent corporation tax credit rate = A / (B + C) where A = tax credit amount of the parent corporation for the prior year of the parent corporation (determined as described above); B = the amount that would, in the absence of subsection 141.02(5), be the adjusted total tax amount of the parent corporation for the prior year of the parent corporation; and C = the amount that is the adjusted total tax amount of the subsidiary corporation for the second prior year of the subsidiary corporation, if any. ...

Federal tax and credits (Schedule 1) Minimum tax Federal non-refundable tax credits (lines 300 to 395) Newcomers to Canada and emigrants Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 367 – Family caregiver amount for children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Federal tax and credits (Schedule 1) If you are filing a paper return, attach a completed Schedule 1. ... Line 300 – Basic personal amount Claim $11,327. Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2015, and your net income (line 236 of your return) is less than $82,353. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Your tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1998 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Line 367 – Family caregiver amount for children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Federal non-refundable tax credits These credits reduce your federal tax. ... Deemed residents – You can claim all the non-refundable tax credits that apply to you. ... Supporting documents – Attach proof of your payment of support to your return. ...

Net federal tax (lines 405 to 427, except lines 421 and 422) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 423 – Family tax cut Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Net federal tax (lines 405 to 427, except lines 421 and 422) There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... If you received " other than eligible dividends, " the federal dividend tax credit is 11.0169% of your taxable amount of dividends reported on line 180. For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Asking us to acknowledge your return Making changes to your return Authorizing a representative Reviews and audits Keeping records Chapter 2 – How to complete the NPO Information Return Part 1 – Identification Part 2 – Amounts received during the fiscal period Part 3 – Statement of assets and liabilities at the end of the fiscal period Part 4 – Remuneration Part 5 – The organization's activities Part 6 – Location of books and records Part 7 – Certification For more information What if you need help? ... Note A charity – whether or not it is registered – cannot be an NPO under the Act. ... Chapter 2 – How to complete the NPO Information Return The information in this section follows the order of the lines on the return, which is divided into the following seven parts: Part 1 – Identification Part 2 – Amounts received during the fiscal period Part 3 – Statement of assets and liabilities at the end of the fiscal period Part 4 – Remuneration Part 5 – The organization's activities Part 6 – Location of books and records Part 7 – Certification You have to complete all parts of the return that apply to the organization. ...