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Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and payment on existing balance remittance voucher – PD7D(X) On this page What is a PD7D(X) How often is a PD7D(X) sent What to do if you received a PD7D(X) What is a PD7D(X) The PD7D(X) is a notice that is generated as per your request when there is an existing balance owing. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (Line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Capital cost allowance (CCA) rates Below you will find the more common depreciable properties that a business may use along with the class of each property. ... Aircraft – Acquired before May 26, 1976 16 Aircraft – Acquired after May 25, 1976 9 Bee equipment 8 Boats and component parts 7 Breakwaters (cement or stone) 3 Breakwaters (wood) 6 Brooders 8 Buildings and component parts – Wood, galvanized, or portable 6 Buildings and component parts – Other: Acquired after 1978 and before 1988 Footnote 1 3 Buildings and component parts – Other: Acquired after 1987 1 Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8 Casing, cribwork for water wells 8 Chain-saws 10 Cleaners – grain or seed 8 Combines (drawn) 8 Combines (self-propelled) 10 Computer equipment and systems software – Acquired before March 23, 2004 10 Computer equipment and systems software – Acquired after March 22, 2004 45 Computer equipment and systems software – Acquired after March 18, 2007 50 Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 52 Computer software (other than systems software) 12 Coolers – Milk 8 Cream separators 8 Cultivators 8 Dams (cement, stone, wood, or earth) 1 Data network infrastructure equipment – Acquired after March 22, 2004 46 Diggers – All types 8 Discs 8 Docks 3 Drills – All types 8 Dugouts, dikes, and lagoons 6 Electric-generating equipment – portable 8 Electric motors 8 Elevators 8 Engines – Stationary 8 Fences – All types 6 Forage harvesters (drawn) 8 Forage harvesters (self-propelled) 10 Graders – Fruit or vegetable 8 Grain-drying equipment 8 Grain loaders 8 Grain separators 8 Grain-storage building – Wood, galvanized steel 6 Grain-storage building – Other 1 Greenhouses (all except as noted below) 6 Greenhouses of rigid frames covered with replaceable flexible plastic 8 Grinder 8 Harness 10 Harrows 8 Hay balers and stookers (drawn) 8 Hay balers and stookers (self-propelled) 10 Hay loaders 8 Ice machines 8 Incubators 8 Irrigation equipment – Overhead 8 Irrigation ponds 6 Leasehold interest 13 Manure spreaders 8 Milking machines 8 Mixers 8 Mowers 8 Nets 8 Office equipment including photocopiers, fax machines 8 Outboard motors 10 Passenger vehicles (see Chapter 5) 10 or 10.1 Piping – Permanent 2 Planters – All types 8 Plows 8 Power block – Purse seine 7 Pumps 8 Radar or radio equipment – Acquired before May 26, 1976 9 Radar or radio equipment – Acquired after May 25, 1976 8 Rakes 8 Roads or other surface areas – Paved or concrete 17 Silo fillers 8 Silos 8 Sleighs 10 Sprayers 8 Stable cleaners 8 Stalk cutters 8 Swathers (drawn) 8 Swathers (self-propelled) 10 Threshers 8 Tile or concrete drainage system – Acquired before 1965 13 Tillers – All types 8 Tools, less than $500 12 Tools, $500 and more 8 Tractors 10 Trailers 10 Traps 8 Trucks 10 Trucks (freight) 16 Wagons 10 Water towers 6 Weeders 8 Weirs 3 Weirs – Fish 8 Welding equipment 8 Well equipment 8 Wharves, Cement, steel, or stone 3 Wharves, Wood 6 Wind chargers 8 Wind-energy conversion equipment acquired before February 22, 1994 34 Wind-energy conversion equipment acquired after February 21, 1994 (Note: Class 43.1 can be used other than for wind energy.) 43.1 Zero-emission automotive equipment or vehicles (other than motor vehicles) 56 Zero-emission vehicles that would otherwise be in Class 10 or 10.1 54 Zero-emission vehicles that would otherwise be in Class 16 55 Note 1 You may add to or alter a Class 3 building after 1987. ...

Motor vehicle – Interest You can deduct interest on the money you borrow to buy a motor vehicle, zero-emission vehicle, passenger vehicle or a zero-emission passenger vehicle you use to earn business, professional, farming, or fishing income. ... To calculate the interest you can deduct, fill in "Chart B – Available interest expense for passenger vehicles and zero-emission passenger vehicles" of your form T2125, T2042, or T2121. ... Heather's available interest is the lesser of the following amounts: $2,200 (the total interest she paid in her 2024 fiscal period) $4,270 ($350 ÷ 30 × 366 days) Heather's records for her 2024 fiscal period: Business kilometres 20,000 km Total kilometres 25,000 km Expenses: Gasoline and oil $2,000 Repairs and maintenance $1,000 Insurance $1,900 Interest (on loan to buy vehicle) $2,200 Licence and registration $60 Total vehicle expenses $7,160 Heather determines the motor vehicle expenses she can deduct in her 2024 fiscal period: 20,000 (business kilometres) ÷ 25,000 (total kilometres) × $7,160 = $5,728 Heather can deduct $5,728 as motor vehicle expenses for her 2024 fiscal period. ...

Topics – Partnerships Guides T4068, Guide for the Partnership Information Return (T5013 Forms) T5013-INST, Statement of Partnership Income – Instructions for recipient Forms T5013, Statement of Partnership Income T5013-1, Part IX.1 Income Tax Calculation – SIFT Partnership T5013-FIN, Partnership Financial Return T5013SCH1, Partnership's Net Income (Loss) for Income Tax Purposes – Schedule 1 T5013SCH2, Charitable Donations, Gifts, and Political Contributions – Schedule 2 T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5 T5013SCH6, Summary of Dispositions of Capital Property – Schedule 6 T5013SCH8, Capital Cost Allowance (CCA) – Schedule 8 T5013SCH9, List of Partnerships – Schedule 9 T5013SCH12, Resource-Related Deductions – Schedule 12 T5013SCH50, Partner's Ownership and Account Activity – Schedule 50 T5013SCH52, Summary Information for Partnerships that Allocated Renounced Resource Expenses to their Members – Schedule 52 T5013SCH58, Canadian Journalism Labour Tax Credit T5013SCH63, Return of Fuel Charge Proceeds to Farmers Tax Credit T5013SCH65, Air Quality Improvement Tax Credit – Schedule 65 T5013 SCH 74, Clean Hydrogen Investment Tax Credit T5013 SCH 75, Clean Technology Investment Tax Credit T5013 SCH 76, Clean Technology Manufacturing Investment Tax Credit T5013 SCH 78, Carbon Capture, Utilization, and Storage Investment Tax Credit T5013 SCH 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues T5013SCH100, Balance Sheet Information – Schedule 100 T5013SCH125, Income Statement Information – Schedule 125 T5013SCH141, General Index of Financial Information (GIFI) – Additional Information T5013SCH444, Eligible Yukon Mining UCC and Eligible Yukon UCC Worksheet for Partnerships T5013SUM, Summary of Partnership Income T106, Information Return of Non-Arm's Length Transactions with Non-Residents T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T1135, Foreign Income Verification Statement T1141, Information Return in Respect of Contricutions to Non-Resident Trust, Arrangements or Entities T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trus t Page details Date modified: 2025-07-30 ...

Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2024 from its permanent establishment in Newfoundland and Labrador. ... Least of lines 400, 405, 410, and 428 in the federal small business deduction calculation (from the T2 return) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Newfoundland and Labrador tax payable: Taxes payable at the lower rate: $78,000 × 2.5% $1,950 Plus: Taxes payable at the higher rate: $12,000 × 15% + 1,800 Newfoundland and Labrador tax payable = $3,750 Forms and publications T2 Corporation Income Tax Return Page details Date modified: 2025-05-21 ...

Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D and enter the result on line E. ...

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). ... Capital cost calculation Actual cost of the property $ Line 1 FMV of the property $ Line 2 Amount on line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $ Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1______× 2 = $ Line 5 Line 4 minus line 5 (if negative, enter "0") $______× 1/2 = $ Line 6 Capital cost: Line 1 plus line 6 $ Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ... If you pay more for the property than the seller paid for it, calculate the capital cost as follows: Capital cost calculation for non-resident – Non-arm's length transaction – Non-resident of Canada The seller's cost or capital cost $ Line 1 The seller's proceeds of disposition $ Line 2 Amount from line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $______× 1/2 = $ Line 4 Capital cost – Line 1 plus line 4 $ Line 5 Enter this amount in column 3 of either Area B or C, whichever applies. ...

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). ... Capital cost calculation Actual cost of the property $ Line 1 FMV of the property $ Line 2 Amount on line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $ Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1______× 2 = $ Line 5 Line 4 minus line 5 (if negative, enter "0") $______× 1/2 = $ Line 6 Capital cost: Line 1 plus line 6 $ Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ... If you pay more for the property than the seller paid for it, calculate the capital cost as follows: Capital cost calculation for non-resident – Non-arm's length transaction – Non-resident of Canada The seller's cost or capital cost $ Line 1 The seller's proceeds of disposition $ Line 2 Amount from line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $______× 1/2 = $ Line 4 Capital cost – Line 1 plus line 4 $ Line 5 Enter this amount in column 3 of either Area B or C, whichever applies. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Page details Date modified: 2024-11-18 ...