Search - 德国民法典第1993条

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...

For the purposes of the 2010 OEPTC, a qualified dependant is a person born in 1993 or later who does not have a spouse or common-law partner or a dependent child with whom he/she resides. ...

Line 252- Non-capital losses of other years Enter the amount of your unapplied non-capital losses you reported on your 1993 to 1999 returns, or your unapplied farming and fishing losses you reported on your 1990 to 1999 returns, that you want to apply in 2000. ...

Locality code statistics by taxes paid 2006 tax year Quebec Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2401008000 1120 34233 2755 0 2755 1870 42088 2755 0 2755 1 2401015000 1760 65514 6172 2 6174 2600 74253 6172 2 6174 1 2401020000 20 879 137 0 137 30 969 137 0 137 1 2401023000 2760 101355 9417 9 9426 4340 118996 9417 9 9426 1 2401025000 0 0 0 0 0 10 270 0 0 0 1 2401030000 1090 41463 4065 0 4065 1680 47660 4065 0 4065 1 2401035000 360 10883 843 1 844 510 12623 843 1 844 2 2401000000 7100 254565 23404 12 23416 11030 296859 23404 12 23416 1 2402005000 1530 46413 4113 4 4117 2820 59532 4113 4 4117 1 2402010000 590 18732 1708 0 1708 1060 23258 1708 0 1708 1 2402015000 1520 49401 4510 1 4511 2900 63244 4510 1 4511 1 2402028000 2960 106564 10556 3 10560 5250 129250 10556 3 10560 1 2402030000 10 420 30 0 30 30 589 30 0 30 1 2402035000 0 0 0 0 0 0 0 0 0 0 1 2402040000 0 0 0 0 0 0 0 0 0 0 1 2402045000 500 16303 1478 0 1478 930 21296 1478 0 1478 1 2402047000 470 14435 1234 0 1234 1010 19897 1234 0 1234 2 2402000000 7590 252391 23639 9 23648 14020 317270 23639 9 23648 1 2403005000 7600 284312 28597 13 28611 12180 330849 28597 13 28611 1 2403010000 360 10307 830 0 830 730 14089 830 0 830 1 2403015000 100 3346 323 0 323 170 4159 323 0 323 1 2403020000 580 20037 1966 1 1967 1010 24424 1966 1 1967 1 2403025000 410 14779 1537 0 1537 640 17133 1537 0 1537 2 2403000000 9040 332780 33253 15 33267 14730 390654 33253 15 33267 1 2404005000 150 4422 369 0 369 340 6375 369 0 369 1 2404010000 450 13264 1084 0 1084 980 18591 1084 0 1084 1 2404015000 110 2943 235 0 235 200 3921 235 0 235 1 2404020000 60 1767 137 0 137 130 2489 137 0 137 1 2404025000 150 5086 498 0 498 290 6346 498 0 498 1 2404030000 110 3042 235 0 235 210 3842 235 0 235 1 2404037000 3090 104691 9830 1 9831 5890 132423 9830 1 9831 1 2404047000 1120 35402 3032 0 3032 2220 46140 3032 0 3032 2 2404000000 5240 170618 15419 1 15420 10250 220128 15419 1 15420 1 2405010000 180 4739 363 11 374 410 6870 363 11 374 1 2405015000 310 9822 869 2 871 680 13792 869 2 871 1 2405025000 110 3751 341 1 341 220 4913 341 1 341 1 2405032000 1740 61144 5938 5 5942 3240 77121 5938 5 5942 1 2405040000 550 20301 1986 5 1991 1090 25568 1986 5 1991 1 2405045000 1350 50854 4890 10 4900 2250 60015 4890 10 4900 1 2405050000 220 6732 557 0 557 420 8484 557 0 557 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2405055000 570 20077 1892 3 1895 970 24237 1892 3 1895 1 2405060000 980 33384 3026 2 3028 1740 41186 3026 2 3028 1 2405065000 370 11846 1001 0 1001 620 14439 1001 0 1001 1 2405070000 1890 71303 6887 37 6925 3200 83915 6887 37 6925 1 2405077000 370 12137 1089 25 1114 560 14064 1089 25 1114 2 2405000000 8630 306089 28839 101 28940 15380 374604 28839 101 28940 1 2406005000 1330 54745 5812 14 5826 2310 65208 5812 14 5826 1 2406013000 1490 59358 5985 12 5997 2320 67635 5985 12 5997 1 2406015000 620 21090 1824 22 1846 1100 25869 1824 22 1846 1 2406020000 840 27629 2381 14 2395 1500 34305 2381 14 2395 1 2406025000 260 8202 709 10 719 480 10049 709 10 719 1 2406030330 640 20273 1785 30 1815 1270 26266 1785 30 1815 1 2406040000 60 1899 135 0 135 140 2599 135 0 135 1 2406045000 430 14027 1217 19 1235 720 16924 1217 19 1235 1 2406050000 960 33994 3033 0 3033 1560 39783 3033 0 3033 1 2406055000 320 9312 756 0 756 610 12213 756 0 756 1 2406060000 80 2136 142 0 142 180 3007 142 0 142 1 2406804330 70 1704 110 2 112 1100 15441 110 2 112 2 2406000000 7100 254371 23890 122 24012 13270 319297 23890 122 24012 1 2407005000 90 2673 207 0 207 170 3388 207 0 207 1 2407010000 190 5582 455 0 455 390 7389 455 0 455 1 2407018000 1090 35215 3049 4 3052 2040 44052 3049 4 3052 1 2407025000 120 3306 257 4 261 240 4460 257 4 261 1 2407030000 430 13582 1172 0 1172 840 17341 1172 0 1172 1 2407035000 140 3976 309 0 309 310 5528 309 0 309 1 2407040000 150 4717 404 0 404 240 5535 404 0 404 1 2407047000 3160 117909 11179 12 11192 5320 139171 11179 12 11192 1 2407057000 600 20123 1767 9 1776 1050 24642 1767 9 1776 1 2407065000 110 3233 253 2 255 220 4165 253 2 255 1 2407070000 160 4742 344 0 344 380 6641 344 0 344 1 2407075000 200 5780 458 2 460 380 7484 458 2 460 1 2407080000 440 16828 1568 12 1580 810 20485 1568 12 1580 1 2407085000 780 28050 2641 5 2645 1560 35302 2641 5 2645 1 2407090000 130 4265 384 0 384 260 5380 384 0 384 1 2407095000 260 8004 705 0 705 490 10181 705 0 705 1 2407100000 160 5494 502 0 502 350 7340 502 0 502 1 2407105000 170 5053 413 0 413 330 6834 413 0 413 1 2407902000 0 0 0 0 0 10 175 0 0 0 2 2407000000 8360 288639 26074 50 26123 15390 355492 26074 50 26123 1 2408005000 480 16290 1541 0 1541 970 20991 1541 0 1541 1 2408010000 80 2200 154 0 154 160 2813 154 0 154 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2408015000 150 4893 391 4 396 350 6624 391 4 396 1 2408023403 480 15002 1306 0 1306 960 19692 1306 0 1306 1 2408030000 210 6886 586 4 591 400 8526 586 4 591 1 2408035000 500 16302 1432 0 1432 880 19663 1432 0 1432 1 2408040000 130 5462 547 0 547 190 6221 547 0 547 1 2408053000 7410 284047 28492 22 28514 12200 332289 28492 22 28514 1 2408053403 120 4006 374 0 374 200 4835 374 0 374 1 2408065000 150 5144 452 0 452 300 6500 452 0 452 1 2408073000 840 29614 2718 1 2719 1370 34777 2718 1 2719 1 2408080000 280 9400 822 1 823 520 11872 822 1 823 2 2408000000 10830 399247 38815 33 38848 18510 474804 38815 33 38848 1 2409005000 150 4598 362 0 362 380 6606 362 0 362 1 2409010000 100 2576 190 0 190 240 3842 190 0 190 1 2409015000 180 6411 453 0 453 430 8856 453 0 453 1 2409020000 80 2404 198 0 198 170 3143 198 0 198 1 2409025000 480 16791 1478 0 1478 900 20940 1478 0 1478 1 2409030000 440 15394 1446 0 1446 710 17924 1446 0 1446 1 2409035000 420 13616 1225 2 1228 890 17982 1225 2 1228 1 2409040000 100 3045 224 0 224 230 4192 224 0 224 1 2409048000 0 0 0 0 0 0 0 0 0 0 1 2409050000 280 10894 1156 0 1156 500 13164 1156 0 1156 1 2409055000 250 8074 699 0 699 390 9447 699 0 699 1 2409065000 890 27112 2287 2 2289 1700 35195 2287 2 2289 1 2409070000 200 6753 614 0 614 300 7768 614 0 614 1 2409077000 2880 109912 10995 5 11000 5180 132764 10995 5 11000 1 2409085000 450 17986 1749 0 1749 750 20999 1749 0 1749 1 2409095000 1550 61863 6336 3 6339 2370 69809 6336 3 6339 2 2409000000 8440 307430 29413 12 29425 15160 372631 29413 12 29425 1 2410005000 160 4748 379 4 383 330 6240 379 4 383 1 2410010000 110 3258 260 0 260 230 4452 260 0 260 1 2410015404 480 15048 1266 1 1267 800 17944 1266 1 1267 1 2410025000 150 4445 367 0 367 280 5750 367 0 367 1 2410030404 1520 57389 5477 2 5479 2150 63181 5477 2 5479 1 2410043000 22560 987589 106681 178 106858 34750 1113707 106681 178 106858 1 2410043404 270 10281 977 0 977 450 11920 977 0 977 1 2410060000 370 12742 1192 0 1192 640 14953 1192 0 1192 1 2410065404 1630 66430 6721 4 6725 2420 73948 6721 4 6725 1 2410070000 820 27361 2467 0 2467 1490 34168 2467 0 2467 1 2410075000 200 6307 539 0 539 340 7478 539 0 539 2 2410000000 28270 1195598 126327 189 126516 43880 1353742 126327 189 126516 1 2411005000 230 7317 604 0 604 400 9045 604 0 604 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2411010000 730 23079 1849 0 1849 1370 29286 1849 0 1849 1 2411015000 160 4659 311 0 311 350 6382 311 0 311 1 2411020000 30 795 61 0 61 80 1326 61 0 61 1 2411025000 100 2464 166 1 168 220 3583 166 1 168 1 2411030000 170 5318 458 0 458 330 6998 458 0 458 1 2411035000 140 4130 301 0 301 310 5938 301 0 301 1 2411040000 2010 73511 7047 5 7051 3750 92066 7047 5 7051 1 2411045000 160 5825 535 0 535 260 6689 535 0 535 1 2411050000 260 9434 917 0 917 480 11683 917 0 917 1 2411055000 180 6864 687 0 687 350 8412 687 0 687 2 2411000000 4170 143396 12937 6 12943 7890 181408 12937 6 12943 1 2412005000 550 18784 1683 0 1683 970 23024 1683 0 1683 1 2412010000 550 18749 1677 1 1679 1020 23283 1677 1 1679 1 2412015405 2060 75160 7098 3 7101 2990 83553 7098 3 7101 1 2412020000 500 16611 1478 19 1496 730 18740 1478 19 1496 1 2412025000 110 3295 279 0 279 210 4184 279 0 279 1 2412030000 370 11684 938 0 938 660 14572 938 0 938 1 2412035000 130 4251 357 0 357 300 5907 357 0 357 1 2412043000 670 23074 1960 0 1960 1220 29206 1960 0 1960 1 2412055000 970 38856 4026 0 4026 1530 44116 4026 0 4026 1 2412065000 540 19431 1715 0 1715 940 23296 1715 0 1715 1 2412072405 9770 393371 40885 6 40891 15330 451304 40885 6 40891 1 2412080405 770 42468 5682 19 5701 1050 45506 5682 19 5701 2 2412000000 16990 665733 67779 48 67827 26930 766690 67779 48 67827 1 2413005000 1420 49934 4512 0 4512 2610 62169 4512 0 4512 1 2413010000 120 3555 265 0 265 240 4602 265 0 265 1 2413015000 240 7298 565 0 565 480 9722 565 0 565 1 2413020000 200 6992 616 5 621 370 8694 616 5 621 1 2413025000 570 17789 1484 1 1485 1120 23197 1484 1 1485 1 2413030000 270 8454 698 0 698 480 10651 698 0 698 1 2413035000 1010 38314 3754 2 3756 1610 44644 3754 2 3756 1 2413040000 250 7816 603 0 603 480 10062 603 0 603 1 2413045000 220 6220 494 1 495 420 8057 494 1 495 1 2413050000 130 3641 263 0 263 250 4715 263 0 263 1 2413055000 250 7640 625 0 625 490 10091 625 0 625 1 2413060000 240 7130 575 0 576 480 9175 575 0 576 1 2413065000 520 17094 1464 0 1464 950 21230 1464 0 1464 1 2413070000 1540 62146 6540 6 6546 2610 72535 6540 6 6546 1 2413075000 50 2099 182 0 182 100 2560 182 0 182 1 2413080000 620 20909 1930 2 1932 1100 25606 1930 2 1932 1 2413085000 130 3705 254 0 254 240 4660 254 0 254 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2413090000 340 10384 842 0 842 620 13188 842 0 842 1 2413095000 1470 49367 4231 2 4233 2420 59256 4231 2 4233 1 2413100000 110 3156 237 0 237 220 4216 237 0 237 2 2413000000 9690 333644 30135 19 30154 17290 409030 30135 19 30154 1 2414005000 500 16153 1401 0 1401 990 21210 1401 0 1401 1 2414010000 220 6829 536 0 537 440 8977 536 0 537 1 2414018000 1760 67143 6308 0 6308 3000 80365 6308 0 6308 1 2414025000 390 12622 1059 0 1059 720 16103 1059 0 1059 1 2414030000 170 5746 501 0 501 320 6941 501 0 501 1 2414035000 910 32284 2787 0 2787 1500 38846 2787 0 2787 1 2414040000 280 9869 866 0 866 500 12030 866 0 866 1 2414045000 140 4567 424 0 424 230 5478 424 0 424 1 2414050000 340 11991 1076 2 1078 590 14690 1076 2 1078 1 2414055000 250 9279 827 0 827 400 10618 827 0 827 1 2414060000 420 12976 1060 0 1060 740 16227 1060 0 1060 1 2414065000 460 15644 1371 0 1371 810 19309 1371 0 1371 1 2414070000 860 29732 2719 0 2719 1390 34760 2719 0 2719 1 2414075000 360 11248 968 0 968 690 14372 968 0 968 1 2414080000 270 9364 850 1 851 480 11166 850 1 851 1 2414085000 3240 127912 12767 3 12770 5140 146172 12767 3 12770 1 2414090000 20 607 62 0 62 30 740 62 0 62 2 2414000000 10590 383966 35584 6 35590 17950 458004 35584 6 35590 1 2415005000 340 13328 1247 0 1247 570 15633 1247 0 1247 1 2415013000 4660 175434 17522 9 17530 7510 203140 17522 9 17530 1 2415025000 380 15405 1569 0 1569 660 17949 1569 0 1569 1 2415030000 540 18940 1770 0 1770 800 21352 1770 0 1770 1 2415035000 1690 65419 6475 0 6475 2580 74149 6475 0 6475 1 2415055000 660 23006 2215 0 2215 1130 27673 2215 0 2215 1 2415058000 0 0 0 0 0 0 0 0 0 0 1 2415065000 130 3971 342 0 342 210 4764 342 0 342 2 2415000000 8400 315501 31141 9 31149 13460 364675 31141 9 31149 1 2416005000 380 14909 1556 0 1556 600 17278 1556 0 1556 1 2416013000 3870 144797 14305 8 14313 6180 168928 14305 8 14313 1 2416023000 700 24370 2270 0 2270 1130 28807 2270 0 2270 1 2416040000 110 4811 552 22 574 170 5383 552 22 574 1 2416045000 470 17113 1580 4 1585 840 20928 1580 4 1585 1 2416048000 0 0 0 0 0 0 0 0 0 0 1 2416050000 550 18350 1578 0 1578 920 21774 1578 0 1578 1 2416055000 660 22331 1975 3 1978 1140 26833 1975 3 1978 2 2416000000 6740 246705 23818 37 23855 10980 289961 23818 37 23855 1 2417005000 140 4075 337 0 337 260 5198 337 0 337 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2417010000 1270 48077 4433 0 4433 2220 57202 4433 0 4433 1 2417015000 250 8664 757 0 757 510 10992 757 0 757 1 2417020000 170 5519 437 0 437 380 7551 437 0 437 1 2417025000 160 5203 418 0 418 320 6651 418 0 418 1 2417030000 830 27103 2297 0 2297 1480 33308 2297 0 2297 1 2417035000 280 8117 655 0 655 570 10826 655 0 655 1 2417040000 310 9637 828 0 828 520 11749 828 0 828 1 2417045000 360 11891 1010 0 1010 640 14661 1010 0 1010 1 2417055000 690 24540 2260 0 2260 1150 29001 2260 0 2260 1 2417060000 340 10793 949 0 949 590 13228 949 0 949 1 2417065000 480 18792 1888 39 1927 740 21225 1888 39 1927 1 2417070000 1740 64460 6022 1 6024 2780 74934 6022 1 6024 1 2417078000 1960 69627 6316 2 6318 3130 81829 6316 2 6318 2 2417000000 8970 316498 28607 43 28649 15290 378358 28607 43 28649 1 2418005000 300 10023 857 0 857 620 12930 857 0 857 1 2418010000 30 1055 75 3 79 80 1553 75 3 79 1 2418015000 450 14326 1226 0 1226 870 18226 1226 0 1226 1 2418020000 130 4020 328 0 329 270 5457 328 0 329 1 2418025000 230 6448 501 0 501 510 8939 501 0 501 1 2418030000 380 14070 1473 2 1475 720 17669 1473 2 1475 1 2418035000 120 3991 355 0 355 250 5172 355 0 355 1 2418040000 160 5239 449 0 449 300 6510 449 0 449 1 2418045000 1570 54208 4961 1 4962 2470 62860 4961 1 4962 1 2418050000 6040 225936 22166 6 22172 9800 264068 22166 6 22172 1 2418055000 430 15598 1401 0 1401 670 17946 1401 0 1401 1 2418060000 740 27491 2603 3 2606 1200 31887 2603 3 2606 1 2418065000 770 31738 3366 3 3369 1150 35893 3366 3 3369 1 2418070000 70 2521 257 0 257 130 3071 257 0 257 2 2418000000 11430 416663 40020 18 40038 19060 492180 40020 18 40038 1 2419005000 350 10735 852 3 855 660 13893 852 3 855 1 2419010000 380 12889 1112 0 1112 650 15717 1112 0 1112 1 2419015000 140 4938 398 0 398 280 6283 398 0 398 1 2419020000 540 17885 1528 0 1528 1000 22556 1528 0 1528 1 2419025000 670 24336 2212 1 2213 1100 28223 2212 1 2213 1 2419030000 990 40489 4019 3 4022 1840 50337 4019 3 4022 1 2419037000 700 24228 2143 0 2144 1310 30496 2143 0 2144 1 2419045000 400 14434 1295 2 1296 640 16700 1295 2 1296 1 2419050000 570 20421 1755 5 1760 940 24150 1755 5 1760 1 2419055000 1650 66585 6349 11 6360 2530 75755 6349 11 6360 1 2419062000 1800 68388 6369 1 6370 2670 77103 6369 1 6370 1 2419068000 0 0 0 0 0 0 0 0 0 0 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2419070000 420 15388 1304 1 1305 660 17682 1304 1 1305 1 2419075000 930 33866 2996 5 3001 1510 39720 2996 5 3001 1 2419082000 1110 37617 3390 0 3391 1840 45201 3390 0 3391 1 2419090000 350 11862 1037 0 1037 590 14091 1037 0 1037 1 2419097000 1140 42062 3839 2 3840 1770 48673 3839 2 3840 1 2419105421 1390 63484 7157 16 7174 1950 68903 7157 16 7174 1 2419110000 890 47180 5502 4 5506 1320 51313 5502 4 5506 1 2419117000 520 19653 1951 0 1951 840 22985 1951 0 1951 2 2419000000 14940 576532 55224 53 55277 24100 669881 55224 53 55277 1 2420005421 300 12777 1348 0 1348 460 14347 1348 0 1348 1 2420010421 450 19828 1949 0 1949 710 22818 1949 0 1949 1 2420015421 490 24083 2846 0 2846 760 27005 2846 0 2846 1 2420020421 900 47355 5879 0 5879 1340 51822 5879 0 5879 1 2420025421 1070 47579 5163 0 5163 1460 51414 5163 0 5163 1 2420030421 630 38284 4811 7 4818 850 40869 4811 7 4818 2 2420000000 3830 189906 21996 7 22003 5580 208276 21996 7 22003 1 2421005000 700 25503 2498 0 2499 1180 30034 2498 0 2499 1 2421010000 1630 79862 9235 51 9286 2300 86476 9235 51 9286 1 2421020000 840 31913 3120 0 3120 1200 35458 3120 0 3120 1 2421025000 1750 73643 7718 17 7736 2550 81768 7718 17 7736 1 2421030000 1400 53168 5362 64 5426 2360 63355 5362 64 5426 1 2421035421 1950 73900 7040 3 7043 2990 84716 7040 3 7043 1 2421040421 1060 45542 4705 1 4707 1460 49506 4705 1 4707 1 2421045421 3440 169707 19763 103 19865 4440 179538 19763 103 19865 2 2421000000 12770 553238 59441 240 59682 18480 610852 59441 240 59682 1 2422005421 2840 119740 13007 69 13076 3870 128824 13007 69 13076 1 2422010421 970 49614 6322 1 6323 1250 52480 6322 1 6323 1 2422015421 130 18091 3343 0 3343 160 18593 3343 0 3343 1 2422020421 1530 70557 7791 53 7844 2020 74119 7791 53 7844 1 2422025421 2130 98161 10753 143 10896 2780 102878 10753 143 10896 1 2422030421 320 22940 3191 0 3191 410 23601 3191 0 3191 1 2422035421 3550 154725 16687 2 16689 4730 165654 16687 2 16689 1 2422040421 4130 272016 35705 192 35897 5110 280689 35705 192 35897 1 2422045421 2250 92165 9222 0 9222 3070 100000 9222 0 9222 2 2422000000 17840 898010 106021 460 106481 23390 946836 106021 460 106481 1 2423027000 9760 629937 84444 345 84790 12990 658451 84444 345 84790 1 2423027421 274510 12665958 1426827 3299 1430126 402020 13941382 1426827 3299 1430126 1 2423055421 9620 447140 48587 82 48669 13180 480806 48587 82 48669 1 2423070421 250 12126 1400 0 1400 340 12869 1400 0 1400 1 2423802421 620 24386 2383 0 2383 1370 34840 2383 0 2383 2 2423000000 294770 13779547 1563643 3726 1567368 429880 15128347 1563643 3726 1567368 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2424005000 2260 98422 10014 9 10023 3230 108562 10014 9 10023 1 2424010421 110 3893 363 0 363 140 4360 363 0 363 1 2424015421 270 11325 1139 0 1139 360 12087 1139 0 1139 1 2424020421 24570 1076708 116196 54 116249 35990 1194052 116196 54 116249 2 2424000000 27210 1190348 127712 63 127775 39720 1319061 127712 63 127775 1 2425010421 5630 241548 25186 50 25235 7440 256980 25186 50 25235 1 2425015421 2480 114265 12643 15 12658 3240 121126 12643 15 12658 1 2425020421 10470 499795 55414 27 55441 13610 526931 55414 27 55441 1 2425025421 6480 293129 32293 16 32309 9060 319517 32293 16 32309 1 2425030421 340 11735 992 0 992 450 12861 992 0 992 1 2425035421 4190 205280 23455 53 23508 5480 217270 23455 53 23508 1 2425043421 10940 590242 71702 88 71789 14200 619203 71702 88 71789 1 2425213000 10110 427579 44186 49 44236 13950 464745 44186 49 44236 1 2425213421 30 927 89 0 89 40 1056 89 0 89 2 2425000000 50650 2384500 265959 298 266258 67460 2539690 265959 298 266258 1 2426005000 630 23701 2255 1 2257 1090 28332 2255 1 2257 1 2426010000 510 19412 1735 1 1736 840 22422 1735 1 1736 1 2426015000 1040 40911 3858 2 3860 1560 46446 3858 2 3860 1 2426022000 1000 42001 4016 0 4016 1460 46427 4016 0 4016 1 2426030000 6510 292878 30913 78 30991 9550 323039 30913 78 30991 1 2426035000 540 18746 1620 0 1620 820 21699 1620 0 1620 1 2426040000 600 21477 1890 0 1890 930 24999 1890 0 1890 1 2426048000 1070 39736 3712 6 3719 1560 44520 3712 6 3719 1 2426055000 1020 37091 3243 18 3261 1550 42425 3243 18 3261 1 2426063000 700 26251 2470 0 2470 1040 29576 2470 0 2470 1 2426070421 2990 122158 12281 1 12283 4190 133371 12281 1 12283 2 2426000000 16620 684362 67994 107 68101 24580 763256 67994 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tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2428030000 370 12437 945 0 945 600 14790 945 0 945 1 2428035000 160 5250 400 0 400 330 6724 400 0 400 1 2428045000 900 32185 2783 1 2784 1490 38465 2783 1 2784 1 2428050000 2330 84753 7688 3 7691 3830 100215 7688 3 7691 1 2428053000 0 0 0 0 0 0 0 0 0 0 1 2428060000 180 5695 457 0 457 380 7636 457 0 457 1 2428065000 170 5281 437 0 437 330 7143 437 0 437 1 2428070000 350 11532 1002 1 1003 730 15224 1002 1 1003 1 2428075000 280 8857 683 1 684 590 11996 683 1 684 2 2428000000 8200 283443 24223 9 24232 14110 343313 24223 9 24232 1 2429005000 360 11203 890 0 890 620 13729 890 0 890 1 2429010000 1160 39798 3610 1 3611 1840 46982 3610 1 3611 1 2429025000 260 8309 618 0 618 460 10375 618 0 618 1 2429030000 900 28884 2432 0 2432 1490 35320 2432 0 2432 1 2429038000 790 25066 2055 0 2056 1280 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6690 3 6693 2710 74497 6690 3 6693 1 2494260000 330 13239 1290 0 1290 560 15211 1290 0 1290 1 2494265000 610 24517 2461 0 2461 960 27327 2461 0 2461 2 2494000000 82820 3636341 394338 708 395046 132150 4075459 394338 708 395046 1 2495005000 490 16396 1484 0 1484 710 18553 1484 0 1484 1 2495010000 1000 34852 3108 0 3108 1540 39798 3108 0 3108 1 2495018000 370 12986 1222 0 1222 550 14905 1222 0 1222 1 2495025000 1180 44992 4564 4 4568 1890 52975 4564 4 4568 1 2495032000 520 17601 1654 0 1654 1010 22417 1654 0 1654 1 2495040000 350 13877 1400 0 1400 680 16842 1400 0 1400 1 2495045000 1730 66671 6996 3 6999 2930 77822 6996 3 6999 1 2495050000 280 9875 944 0 944 560 12562 944 0 944 2 2495000000 5900 217249 21373 7 21380 9860 255873 21373 7 21380 1 2496005000 260 9477 972 0 972 440 11499 972 0 972 1 2496010000 150 5016 481 0 481 270 6172 481 0 481 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2496015406 170 7276 808 0 808 270 8016 808 0 808 1 2496020406 12810 620572 72454 13 72467 18200 671474 72454 13 72467 1 2496025406 1070 50954 5911 15 5925 1460 54393 5911 15 5925 1 2496030000 810 36077 3989 1 3990 1130 39146 3989 1 3990 1 2496035406 820 32256 3343 0 3343 1420 37645 3343 0 3343 1 2496040406 680 27398 2843 0 2843 1220 32496 2843 0 2843 1 2496802000 50 1289 88 0 88 1340 14202 88 0 88 2 2496000000 16800 790315 90889 28 90918 25750 875041 90889 28 90918 1 2497005412 0 0 0 0 0 0 0 0 0 0 1 2497007000 9240 436735 51012 57 51069 13770 479284 51012 57 51069 1 2497010412 4480 210339 24559 10 24568 6810 234016 24559 10 24568 1 2497015000 50 3001 389 0 389 60 3118 389 0 389 1 2497020000 3270 166469 19848 0 19848 4860 179928 19848 0 19848 1 2497025000 220 8947 947 0 947 450 11158 947 0 947 1 2497035000 1600 115871 14926 9 14935 2030 118319 14926 9 14935 1 2497040000 100 4703 540 0 540 410 8587 540 0 540 1 2497804412 50 2250 246 0 246 610 8846 246 0 246 1 2497806000 0 0 0 0 0 270 4185 0 0 0 2 2497000000 19020 948529 112484 76 112560 29270 1047481 112484 76 112560 1 2498005000 880 34067 3259 15 3275 1250 37923 3259 15 3275 1 2498010000 260 7860 561 0 561 420 9537 561 0 561 1 2498012000 340 11066 857 8 865 620 13901 857 8 865 1 2498014000 300 10909 995 3 999 490 12829 995 3 999 1 2498015000 540 18166 1447 9 1456 1380 22244 1447 9 1456 1 2498020000 160 5508 478 0 478 210 6037 478 0 478 1 2498030000 150 4915 375 0 375 280 5938 375 0 375 1 2498035000 40 1442 108 0 108 80 1838 108 0 108 1 2498040000 1910 84088 8702 4 8706 2630 91180 8702 4 8706 1 2498045000 250 9481 897 0 897 430 11388 897 0 897 1 2498050000 140 5038 445 0 445 220 5802 445 0 445 1 2498055000 190 6423 532 0 532 320 7945 532 0 532 1 2498804000 0 0 0 0 0 40 424 0 0 0 1 2498806000 160 5730 492 0 492 680 11209 492 0 492 1 2498808000 30 942 84 0 84 210 2812 84 0 84 2 2498000000 5370 205947 19261 40 19302 9230 241005 19261 40 19302 1 2499005000 1440 63639 6237 4 6242 1950 68282 6237 4 6242 1 2499015000 840 37110 3807 48 3856 1200 40125 3807 48 3856 1 2499020000 770 36304 3689 3 3692 1280 41827 3689 3 3692 1 2499025000 4000 187539 20284 1 20285 5880 207900 20284 1 20285 1 2499060000 600 27209 2996 0 2996 940 30127 2996 0 2996 1 2499070000 10 461 43 0 43 380 7094 43 0 43 Locality code statistics by taxes paid Record type Locality code Total number of returns- taxable returns Total income- taxable returns federal tax paid- taxable returns Provincial tax paid- taxable returns Total tax- taxable returns Total number of returns- all returns Total income- all returns Federal tax paid- all returns Provincial tax paid- all returns Total tax- all returns 1 2499075000 220 9115 977 12 990 480 11028 977 12 990 1 2499080000 120 4697 419 2 421 230 5352 419 2 421 1 2499120000 430 18556 1856 0 1856 820 21340 1856 0 1856 1 2499140000 80 3389 326 0 326 170 4058 326 0 326 1 2499802000 40 3134 418 0 418 710 16127 418 0 418 1 2499804000 130 6518 741 0 741 1360 31504 741 0 741 1 2499806000 50 2643 289 1 290 970 15783 289 1 290 1 2499808000 20 1578 193 0 193 310 8023 193 0 193 1 2499810000 30 2172 267 15 282 320 9458 267 15 282 1 2499812000 40 2481 301 20 321 750 13789 301 20 321 1 2499814000 170 10669 1168 8 1176 1810 41413 1168 8 1176 1 2499818000 30 1886 200 0 200 260 7065 200 0 200 1 2499879000 390 16797 1645 4 1649 870 20243 1645 4 1649 1 2499883000 130 5264 498 1 499 290 6350 498 1 499 1 2499887000 380 16269 1724 2 1725 730 18849 1724 2 1725 1 2499888000 200 8923 959 0 959 320 9972 959 0 959 1 2499889000 110 4953 493 5 498 190 5435 493 5 498 1 2499890000 160 6476 647 0 647 280 7453 647 0 647 1 2499891000 60 2417 249 0 249 100 2668 249 0 249 1 2499892000 100 3983 385 0 385 150 4357 385 0 385 1 2499893000 910 51478 6061 31 6092 1270 54125 6061 31 6092 1 2499894000 210 8679 853 19 872 450 10359 853 19 872 2 2499000000 11630 544339 57726 176 57902 24450 720105 57726 176 57902 3 2400000000 3827110 176086835 20048081 93295 20141376 5918550 196060884 20048081 93295 20141376 Date modified: 2009-02-26 ...

A-12.4.3 T2 CORTAX Enquiry Menu The options on the T2 CORTAX Enquiry Menu include information the taxpayer gave on TYE 1993 and later income tax returns, as well as on TYE 1993 and earlier year returns processed by CORTAX. ...

(Tory Estate) v MNR 1973 CTC 434 (FCA) Fair market value Mastronardi Estate v R (1976) CTC 572, 576, DTC 6306 (FCTD) Spousal rollover Husel Estate v The Queen, 94 DTC 1765 (TCC) Hillis Estate v The Queen, 83 DTC 5365 (FCA) reversing in part 82 DTC 6249 Property transferred to spouse: Vesting Parkes v MNR 86 DTC 1214 (TCC) Boger Estate v MNR (1993) CTC 81 (FCA) Greenwood Estate v Canada (1994) 1 CTC 310 (FCA) Farming Bouchard Estate v MNR 93 DTC 1163 (TCC) Reserves Fontaine v MNR 95 DTC 5580 (FCA), 88 DTC 1656 (TCC) Taxation of an estate Pappas Estate v MNR 90 DTC 1646 (TCC) (also includes valuation issues) Evans Estate v MNR 1960 SCR 391 Disclaimers, releases, and surrenders Herman v MNR 61 DTC 700 Allocation of income Roy v MNR 78 DTC 1123 TRB Ida Brown v MNR 50 DTC 218 Direction to maintain others Wilson v MNR 55 DTC 1065 Saunders v MNR 51 DTC 292 Legal fees Akenhead Estate et al v MNR, 83 DTC 105 Non-resident Gladden Estate v The Queen, 85 DTC 5188 (FCTD), 84 DTC 1242 (TCC) Training material Learning product TD1160-000, Estates and Trusts – Audit of a Deceased Person’s Returns Learning product TD1161-000, Estates and Trusts – Auditing Trusts Estate and Trust Manual, 1989 Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits Interpretation Bulletins IT381R3, Trusts – Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries IT394R2, Preferred Beneficiary Election IT500R, Registered Retirement Savings Plans – Death of an Annuitant IT524, Trusts – Flow-through of taxable dividends to a beneficiary – After 1987 Other references Tax Guide T4013, T3 Trust Guide Form T3RET, T3 Trust Income Tax and Information Return Form T3 (slip), Statement of Trust Income Allocations and Designations ministère du Revenu du Québec, Guide to Filing the Income Tax Return of a Deceased Person ministère de la Justice du Québec, Successions Tax Topic 1317, Planning for the Terminally Ill Taxation and Estate Planning, third edition, Cullity and Brown 17.2.3 Income allocated and designated to beneficiaries A key factor in computing a trust’s taxable income is the allocating and designating of income to beneficiaries. ... References Income Tax Rulings- Other document- 9M19190 APFF 1999 Round Table On Federal Taxation Question 8 Income tax rulings 2005-0113521I7 (E), 54 superficial loss – February 25, 2005 2004-0090941E5 (E), Application of 104(2)- December 13, 2005 2002-0162865 (E), Unification of Trusts – November 19, 2002 9714835(E), Aggregation of Testamentary Trusts – June 30, 1997 9704805(E), 21 Year Rule – Two Trusts – May 26, 1997 9509257(F), Choix Bénéficiaire Privilégié et Règles d'attribution – le 2 mai 1995 9304865(E), Multiple Trusts Settled by a Single Person – May 20, 1993 9238787(E), Minister's Discretion 104(2) Appendix 17.2.0 Forms, templates, checklists, etc. ...

(Tory Estate) v MNR 1973 CTC 434 (FCA) Fair market value Mastronardi Estate v R (1976) CTC 572, 576, DTC 6306 (FCTD) Spousal rollover Husel Estate v The Queen, 94 DTC 1765 (TCC) Hillis Estate v The Queen, 83 DTC 5365 (FCA) reversing in part 82 DTC 6249 Property transferred to spouse: Vesting Parkes v MNR 86 DTC 1214 (TCC) Boger Estate v MNR (1993) CTC 81 (FCA) Greenwood Estate v Canada (1994) 1 CTC 310 (FCA) Farming Bouchard Estate v MNR 93 DTC 1163 (TCC) Reserves Fontaine v MNR 95 DTC 5580 (FCA), 88 DTC 1656 (TCC) Taxation of an estate Pappas Estate v MNR 90 DTC 1646 (TCC) (also includes valuation issues) Evans Estate v MNR 1960 SCR 391 Disclaimers, releases, and surrenders Herman v MNR 61 DTC 700 Allocation of income Roy v MNR 78 DTC 1123 TRB Ida Brown v MNR 50 DTC 218 Direction to maintain others Wilson v MNR 55 DTC 1065 Saunders v MNR 51 DTC 292 Legal fees Akenhead Estate et al v MNR, 83 DTC 105 Non-resident Gladden Estate v The Queen, 85 DTC 5188 (FCTD), 84 DTC 1242 (TCC) Training material Learning product TD1160-000, Estates and Trusts – Audit of a Deceased Person’s Returns Learning product TD1161-000, Estates and Trusts – Auditing Trusts Estate and Trust Manual, 1989 Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits Interpretation Bulletins IT381R3, Trusts – Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries IT394R2, Preferred Beneficiary Election IT500R, Registered Retirement Savings Plans – Death of an Annuitant IT524, Trusts – Flow-through of taxable dividends to a beneficiary – After 1987 Other references Tax Guide T4013, T3 Trust Guide Form T3RET, T3 Trust Income Tax and Information Return Form T3 (slip), Statement of Trust Income Allocations and Designations ministère du Revenu du Québec, Guide to Filing the Income Tax Return of a Deceased Person ministère de la Justice du Québec, Successions Tax Topic 1317, Planning for the Terminally Ill Taxation and Estate Planning, third edition, Cullity and Brown 17.2.3 Income allocated and designated to beneficiaries A key factor in computing a trust’s taxable income is the allocating and designating of income to beneficiaries. ... References Income Tax Rulings- Other document- 9M19190 APFF 1999 Round Table On Federal Taxation Question 8 Income tax rulings 2005-0113521I7 (E), 54 superficial loss – February 25, 2005 2004-0090941E5 (E), Application of 104(2)- December 13, 2005 2002-0162865 (E), Unification of Trusts – November 19, 2002 9714835(E), Aggregation of Testamentary Trusts – June 30, 1997 9704805(E), 21 Year Rule – Two Trusts – May 26, 1997 9509257(F), Choix Bénéficiaire Privilégié et Règles d'attribution – le 2 mai 1995 9304865(E), Multiple Trusts Settled by a Single Person – May 20, 1993 9238787(E), Minister's Discretion 104(2) Appendix 17.2.0 Forms, templates, checklists, etc. ...

A-12.4.3 T2 CORTAX Enquiry Menu The options on the T2 CORTAX Enquiry Menu include information the taxpayer gave on TYE 1993 and later income tax returns, as well as on TYE 1993 and earlier year returns processed by CORTAX. ...

Please send your comments to: Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Ottawa ON K1A 0L5 All Interpretation Bulletins can be found on the Canada Revenue Agency Web site at: www.cra.gc.ca/menu/ITSC-eng.html Part 1 – Sectional Index by primary references Income Tax Act Income Tax Act Section Title Bulletin or Technical News 2 Determination of an individual's residence status IT‑221R3(C) 2(1) Residence of a trust or estate IT‑447 3 Price adjustment clauses IT‑169 3 Separate businesses IT‑206R 3 Miscellaneous receipts IT‑334R2 3 Damages, settlements, and similar receipts IT‑365R2 3 Non-residents – Income earned in Canada IT‑420R3(SR) 3 Rental of real property by individual IT‑434R(SR) 3 Barter transactions IT‑490 3 International Financial Reporting Standards TN-42 3(a) Gains from theft, defalcation or embezzlement IT‑256R 3(d) Losses – Their deductibility in the loss year or in other years IT‑232R3 6 Athletes and players employed by football, hockey and similar clubs IT‑168R3 6(1)(a) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 6(1)(a) Health and welfare trusts for employees IT‑85R2 6(1)(a) Employee fringe benefits IT‑470R(C) 6(1)(a) Flexible employee benefit programs IT‑529 6(1)(a) Administrative policy change for taxable employment benefits TN‑40 6(1)(e), (e.1) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 6(1)(f) Wage loss replacement plans IT‑428 6(1)(g), (h) Employee benefit plans and employee trusts IT‑502(SR) 6(1)(k), (l) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 6(1.1) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 6(2), (2.1) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 6(3) Payments by employer to employee IT‑196R2(SR) 6(6) Employment at special work sites or remote work locations IT‑91R4 6(7) Benefits, including standby charge for an automobile, from the personal use of a motor vehicle supplied by an employer – After 1992 IT‑63R5 7 Benefits to employees – Stock options IT‑113R4 7(1.4) Employee stock option deduction TN‑38 7(8) Stock benefit withholding requirements TN‑41 8(1)(c) Clergy Residence Deduction IT‑141R(C) 8(1)(f) Vehicle, travel and sales expenses of employees IT‑522R 8(1)(h), (h.1) Vehicle, travel and sales expenses of employees IT‑522R 8(1)(i)(i) Employees' professional membership's dues IT‑158R2 8(1)(i)(ii), (iii) Employee's expenses, including work space in home expenses IT‑352R2 8(1)(i)(iv), (vi) Dues paid to a union or to a parity or advisory committee IT‑103R 8(1)(j) Vehicle, travel and sales expenses of employees IT‑522R 8(1)(m) Registered pension funds or plans – Employees' contributions IT‑167R6 8(1)(p), (q) Performing artists IT‑525R(C) 9 Conversion of property, other than real property, fro­m or to inventory IT‑102R2 9 Corporations used by practising members of professions IT‑189R2 9 Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa IT‑218R 9 Government assistance – General comments IT‑273R2 9 Commodity futures and certain commodities IT‑346R 9 Woodlots IT‑373R2(C) 9 Payments to lottery ticket vendors IT‑404R 9 Prepaid expenses and deferred charges IT‑417R2 9 Visual artists and writers IT‑504R2(C) 9(1) Income of contractors IT‑92R2 9(1) Foreign exchange gains and losses IT‑95R 9(1) Lawyers' trust accounts and disbursements IT‑129R 9(1) Surface rentals and farming operations IT‑200 9(1) Prepayment of rents IT‑261R 9(1) Premiums and other amounts with respect to leases IT‑359R2 9(1) Miscellaneous farm income IT‑425 9(1) Business transactions prior to incorporation IT‑454 9(1) Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies TN‑30 10 Inventory valuation IT‑473R 10(1) International Financial Reporting Standards TN-42 10(4), (5) Supplies on hand at the end of a fiscal period IT‑51R2(SR) 12(1)(a) Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies TN‑30 12(1)(a) International Financial Reporting Standards TN‑42 12(1)(b) Sale of property – When included in income computation IT‑170R 12(1)(b) International Financial Reporting Standards TN-42 12(1)(c) Interest income IT‑396R 12(1)(c) Taxation of Roth IRAs TN-43 12(1)(g) Payments based on production or use IT‑462 12(1)(j) Taxable dividends from corporations resident in Canada IT‑67R3 12(1)(o) Crown charges – Resources properties in Canada IT‑438R2 12(1)(o) Safe income calculation –The Kruco case TN‑34 12(1)(x) Government assistance – General comments IT‑273R2 12(1)(x) Application of paragraph 12(1)(x) TN‑29 12(4) Taxation of Roth IRAs TN‑43 12.2 Policyholders' income from life insurance policies IT‑87R2 13(1) Capital cost allowance – Recapture and terminal loss IT‑478R2 13(4), (4.1) Exchanges of property IT‑259R4 13(5) Capital cost allowance – Transferred and misclassified property IT‑190R2 13(5.1) Capital cost allowance – Leasehold interests IT‑464R 13(6) Capital cost allowance – Transferred and misclassified property IT‑190R2 13(7.1) Government assistance – General comments IT‑273R2 13(21) Capital cost allowance – Depreciable property IT‑128R 13(21) Sale of property – When included in income computation IT‑170R 13(21) Capital cost allowance – Proceeds of disposition of depreciable property IT‑220R2(SR) 13(21) Capital cost allowance – Partial dispositions of property IT‑418 13(21) Dispositions – Absence of consideration IT‑460 13(21) Timber resource property and timber limits IT‑481(C) 13(21.1) Capital cost allowance – Proceeds of disposition of depreciable property IT‑220R2(SR) 14 Disposition of and transactions involving eligible capital property IT‑123R4 14 Transactions involving eligible capital property IT‑123R6 14(1), (5) Eligible capital amounts IT‑386R 14(5) Meaning of eligible capital expenditure IT‑143R3 14(6), (7) Exchanges of property IT‑259R4 15(1) Benefits conferred on shareholders IT‑432R2; TN-44 15(1) Single-purpose corporations TN‑31R2 15(1)(c) Rights to buy additional shares IT‑116R3 15(2) Debts of shareholders and certain persons connected with shareholders IT‑119R4 18(1) Expenses of training IT‑357R2 18(1)(a) Legal and accounting fees IT‑99R5(C) 18(1)(a) Deductibility of fines or penalties IT‑104R3 18(1)(a) Losses from theft, defalcation or embezzlement IT‑185R(C) 18(1)(a) Membership dues – Associations and societies IT‑211R 18(1)(a) Prepayments of rents IT‑261R 18(1)(a) Commencement of business operations IT‑364 18(1)(a) Damages, settlements and similar payments IT‑467R2 18(1)(a) Expenditures on research and for business expansion IT‑475 18(1)(a) General limitation on deduction of outlays or expenses IT‑487 18(1)(a) Motor vehicle expenses claimed by self-employed individuals IT‑521R 18(1)(b) Customer lists and ledger accounts IT‑187 18(1)(b) Damages, settlements and similar payments IT‑467R2 18(1)(b) Expenditures on research and for business expansion IT‑475 18(1)(c), (e) Damages, settlements and similar payments IT‑467R2 18(1)(e) Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies TN‑30 18(1)(h) Damages, settlements and similar payments IT‑467R2 18(1)(l) Recreational properties and club dues IT‑148R3 18(1)(m) Crown charges – Resource properties in Canada IT‑438R2 18(1)(t) Income tax treatment of GST TN‑38 18(2), (2.2)-(2.5), (3) Land developers – Subdivision and development costs and carrying charges on land IT‑153R3 18(4) Interest on debts owing to specified non‑residents ("thin capitalization") IT‑59R3 18(4) International Financial Reporting Standards TN-42 18(4)(a)(ii) Thin capitalization TN‑38 18(9) Prepaid expenses and deferred charges IT‑417R2 18(12) Work space in home expenses IT‑514 20(1)(a) Capital cost allowance – Buildings or other structures IT‑79R3 20(1)(a) Capital cost allowance – Depreciable property IT‑128R 20(1)(a) Capital cost allowance – Accelerated write‑off of manufacturing and processing machinery and equipment IT‑147R3 20(1)(a) Capital cost allowance – Vessels IT‑267R2 20(1)(a) Capital cost allowance – General comments IT‑285R2 20(1)(a) Condominiums IT‑304R2 20(1)(a) Capital cost allowance – Contractor's movable equipment IT‑306R2 20(1)(a) Definition of tools IT‑422 20(1)(a) Capital cost allowance – Leasehold interests IT‑464R 20(1)(a) Capital cost allowance – Earth‑moving equipment IT‑469R 20(1)(a) Capital cost allowance – Class 8 property IT‑472(SR) 20(1)(a) Capital cost allowance – Equipment used in petroleum and natural gas activities IT‑476R 20(1)(a) Capital cost allowance – Patents, franchises, concessions and licences IT‑477(C) 20(1)(a) Cost of clearing or levelling land IT‑485 20(1)(a) Capital cost allowance – Industrial mineral mines IT‑492 20(1)(a) Capital cost allowance – Logging assets IT‑501(SR) 20(1)(a) International Financial Reporting Standards TN-42 20(1)(c) Interest deductibility and related issues IT‑533 20(1)(c)(ii) Income trust and interest deductibility TN‑34 20(1)(e), (e.1) Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate, and expenses of borrowing money IT‑341R4 20(1)(e.2) Premiums on life insurance used as collateral IT‑309R2 20(1)(f) Foreign exchange losses TN‑25 20(1)(f) Exchangeable debentures TN‑41; TN-44 20(1)(l) Bad debts and reserves for doubtful debts IT‑442R 20(1)(m) Prepaid income – Whether subsection 9(1) or paragraph 12(1)(a) applies TN‑30 20(1)(m) Reserve for prepaid amount: Impact of the Ellis Vision case TN‑32 20(1)(m) International Financial Reporting Standards TN‑42 20(1)(m)-(m.2) Special reserves IT‑154R 20(1)(n) Special reserves – Sale of land IT‑152R3 20(1)(n) Special reserves IT‑154R 20(1)(n) International Financial Reporting Standards TN-42 20(1)(p) Bad debts and reserves for doubtful debts IT‑442R 20(1)(q) Administrative costs of pension plans IT‑105 20(1)(aa) Cost of clearing or levelling land IT‑485 20(1)(bb) Fees paid to investment counsel IT‑238R2 20(1)(dd) Investigation of site IT‑350R 20(8) Special reserves – Sale of land IT‑152R3 20(10) Convention expenses IT‑131R2 20(11), (12) Foreign income taxes as a deduction from income IT‑506 20(16) Capital cost allowance – Leasehold interests IT‑464R 20(16) Capital cost allowance – Recapture and terminal loss IT‑478R2 22 Sale of accounts receivable IT‑188R(SR) 23 Sale of inventory IT‑287R2 24 Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died IT‑313R2 28 Farming or fishing – Use of cash method IT‑433R 28 Farming – Cash method inventory adjustments IT‑526 28(1) Livestock of farmers IT‑427R 30 Cost of clearing or levelling land IT‑485 31 Farm losses IT‑322R 31(1) Restricted farm losses TN‑30 34 Election by professionals to exclude work in progress from income IT‑457R 37 Scientific research and experimental development expenditures [after December 15, 1987] IT‑151R4 37 Scientific research and experimental development expenditures [after December 2, 1992] IT‑151R5 37(1), (2) List of "approved" entities for the purpose of scientific research and experimental development TN‑23 38 International Financial Reporting Standards TN‑42 38(a.1)(i) Donation of flow-through shares TN‑41 39 Transactions in securities IT‑479R(SR) 39 International Financial Reporting Standards TN-42 39(1) Shares sold subject to an earnout agreement IT‑426R 39(1)(a)(i.1) Dispositions of cultural property to designated Canadian institutions IT‑407R4(C) 39(1)(c) Business investment losses IT‑484R2 39(2) Imperial Oil and the treatment of foreign currency loans TN‑38 39(2) Conversion of debt TN‑44 40 International Financial Reporting Standards TN-42 40(2)(b),(c) Principal residence IT‑120R6 40(2)(f) Prizes from lottery schemes, pool system betting and giveaway contests IT‑213R 43 Part dispositions IT‑264R(SR) 44 Exchanges of property IT‑259R4 44(1) Former business property IT‑491(SR) 47 Meaning of "identical properties" IT‑387R2(C) 48 Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT‑451R 49 Options on real estate IT‑403R 49(1)(b), (c) Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units IT‑96R6 49(4) Reassessment where option exercised in subsequent year IT‑384R(SR) 50(1)(a) Capital debts established to be bad debts IT‑159R3 50(2) Capital debts established to be bad debts IT‑159R3 51 Convertible property TN-44 51(1) Fractional interests in shares IT‑115R2 53(1) Capital property – Some adjustments to cost base IT‑456R(SR) 53(1)(e) Life insurance proceeds received by a private corporation or a partnership as a consequence of death IT‑430R3(C) 53(2) Capital property – Some adjustments to cost base IT‑456R(SR) 53(2)(k) Government assistance – General comments IT‑273R2 54 Shares entitling shareholders to choose taxable or capital dividends IT‑146R4 54 Corporations – Involuntary dissolutions IT‑444R 54 Dispositions – Changes in terms of securities IT‑448(SR) 54 Dispositions – Absence of consideration IT‑460 54 Stock exchange transactions – Date of disposition of shares IT‑133 54 Sale of property – When included in income computation IT‑170R 54 Principal residence IT‑120R6 54 Ownership of property (principal residence) IT‑437R 55(1) Creation of capital losses TN‑34 55(2) Income earned or realized – the Kruco case TN‑33 55(2) Safe income calculation – The Kruco case TN‑34 55(2) Safe income calculation – Treatment of non-deductible expenses TN‑37 55(5)(b),(c) Safe income calculation – The Kruco case TN‑34 56(1)(a)(i) Superannuation or pension benefits IT‑499R 56(1)(a)(ii) Retiring allowances IT‑337R4(C) 56(1)(a) (iii) Death benefits IT‑508R 56(1)(n) Scholarships, fellowships, bursaries, prizes, research grants and financial assistance IT‑75R4 56(1)(n) Canada Council grants IT‑257R 56(1)(o) Scholarships, fellowships, bursaries, prizes, research grants and financial assistance IT‑75R4 56(1)(r) Scholarships, fellowships, bursaries, prizes, research grants and financial assistance IT‑75R4 56(1)(v) Employees' or workers' compensation IT‑202R2 56(1)(aa) Scholarships, fellowships, bursaries, prizes, research grants and financial assistance IT‑75R4 56(2) Indirect payments IT‑335R2 56(3) Scholarships, fellowships, bursaries, prizes, research grants and financial assistance IT‑75R4 56(4) Transfer of rights to income IT‑440R2 59(1) Dispositions of resource properties IT‑125R4 59(3.2)(c) Dispositions of resource properties IT‑125R4 59.1 Dispositions of resource properties IT‑125R4 60(b) Support payments IT‑530R 60(j) Transfers of funds between registered plans IT‑528 60(j.1) Retiring allowances IT‑337R4(C) 60(l) Transfers of funds between registered plans IT‑528 60(q) Scholarships, fellowships, bursaries, and research grants – Forgivable loans, repayable awards and repayable employment income IT‑340R(SR) 62 Moving expenses IT‑178R3(C) 63 Child care expenses IT‑495R3 64 Medical expense and disability tax credits and attendant care expense deduction IT‑519R2(C) 66(15) Exploration and development expenses – Meaning of principal-business corporation IT‑400(SR) 66.1(6) Capital cost allowance – Equipment used in petroleum and natural gas activities IT‑476R 66.2(1) Dispositions of resource properties IT‑125R4 66.2(5) Capital cost allowance – Equipment used in petroleum and natural gas activities IT‑476R 66.2(6) Dispositions of resource properties IT‑125R4 66.4(6) Dispositions of resource properties IT‑125R4 67 Reasonableness of shareholder/manager remuneration TN‑30 67.1 Food, beverages and entertainment expenses IT‑518R 67.6 Income tax treatment of GST TN‑38 69 Inter vivos gifts of capital property to individuals directly or through trusts IT‑209R(SR) 69(11) Corporate loss utilisation transactions TN‑30 69(11) Loss consolidation – Unanimous shareholder agreements TN‑34 69(11) Sale of tax losses TN‑34 70(1) Income of deceased persons – Periodic payments and investment tax credit IT‑210R2 70(2) Income of deceased persons – Rights or things IT‑212R3(SR) 70(2) Income of deceased persons – Farm crops IT‑234 70(5) Buy-sell agreements IT‑140R3 70(5) Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT‑416R3 70(5.1) Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died IT‑313R2 70(5.2) Dispositions of resources properties IT‑125R4 70(5.3) Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT‑416R3 70(6), (6.1), (7), (8) Testamentary spouse trusts IT‑305R4 70(9)-(9.3), (10), (13), (14) Intergenerational transfers of farm property on death IT‑349R3 73(1) Property transfers after separation, divorce and annulment IT‑325R2 73(3), (4) Inter vivos transfer of farm property to child [before 1993] IT‑268R3(SR) 73(3), (4) Inter vivos transfer of farm property to child [after 1992] IT‑268R4 74.1(1) Interspousal and certain other transfers and loans of property IT‑511R 74.1(2) Transfers and loans of property made after May 22, 1985 to related minor IT‑510 74.2 Interspousal and certain other transfers and loans of property IT‑511R 75(2) Attribution of trust income to settlor IT‑369R(SR) 76(4) Deferred cash purchase tickets issued for grain IT‑184R 78 Unpaid amounts IT‑109R2 78(4) Subsection 78(4) – Liability assumed by third party TN‑38 80 Debtor's gain on settlement of debt IT‑293R(SR) 80(2)(k) Foreign exchange losses TN‑25 80(3) Settlement of debts on the winding-up of a corporation IT‑142R3 80.4 Benefits to individuals, corporations and shareholders from loans or debt IT‑421R2 80.5 Benefits to individuals, corporations and shareholders from loans or debt IT‑421R2 81(1)(a) Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation IT‑397R(SR) 81(1)(h) Application of paragraph 81(1)(h) TN‑31R2 81(3) Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies IT‑292 82(3) Taxable dividends received after 1987 by a spouse IT‑295R4 83(2)-(2.4) Capital dividends IT‑66R6 84(2) Meaning of "winding-up" IT‑126R2 84.1 Non-arm's length sale of shares to a corporation IT‑489R 85(1) Transfer of property to a corporation under subsection 85(1) IT‑291R3 85(3) Winding-up of a partnership IT‑378R 85.1(1), (2), (2.1) Share for share exchange IT‑450R 85.1(3), (4) General anti-avoidance rule and audit issues/concerns TN‑34 86.1 Foreign spin-offs with "poison pill" shareholder reports plans TN‑28 87 Amalgamations of Canadian corporations IT‑474R2 87(2.1) Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 IT‑302R3 88(1) Meaning of "winding-up" IT‑126R2 88(1.1), (1.2) Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 IT‑302R3 88(2) Winding-up dividend IT‑149R4 88.1 Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT‑451R 89(1) Capital dividends IT‑66R6 89(1) Status of corporations IT‑391R 89(1) Life insurance proceeds received by a private corporation or a partnership as a consequence of death IT‑430R3(C) 89(1) Paid-up capital IT‑463R2 89(1) Eligible dividend designation TN‑41 89(1.1), (1.2) Capital dividends IT‑66R6 89(8) LRIP addition – ceasing to be CCPC TN‑44 89(14) Eligible dividend designation TN‑41 94 Canada-U.S. treaty's competent authority provision TN‑38 94(1)(d) Taxation of Roth IRAs TN‑43 94(4) Taxation of Roth IRAs TN‑43 95(1) Meaning of the term "corporation" IT‑343R 95(1) Taxation of Roth IRAs TN-43 95(6) Scope of application TN‑32 95(6) General anti-avoidance rule and audit issues/concerns TN‑34 95(6) Update on subsection 95(6) TN‑34 95(6)(b) Update on subsection 95(6) TN‑34, TN 36 95(6)(b) Application of paragraph 95(6)(b) TN‑38 96 Partnerships – Income of non‑resident partners IT‑81R 96 What is a partnership? ... IT-91R4 Employment at special work sites or remote work locations IT-92R2 Income of contractors IT-95R Foreign exchange gains and losses IT-96R6 Options granted by corporations to acquire shares, bonds or debentures and by trusts to acquire trust units IT-99R5(C) Legal and accounting fees IT-102R2 Conversion of property, other than real property, from or to inventory IT-103R Dues paid to a union or to a parity or advisory committee IT-104R3 Deductibility of fines or penalties IT-105 Administrative costs of pension plans IT-106R3 Crown corporation employees abroad IT-109R2 Unpaid amounts IT-110R3 Gifts and official donation receipts IT-113R4 Benefits to employees – Stock options IT-115R2 Fractional interest in shares IT-116R3 Rights to buy additional shares IT-119R4 Debts of shareholders and certain persons connected with shareholders IT-120R6 Principal residence IT-123R4 Disposition of and transactions involving eligible capital property IT-123R6 Transactions involving eligible capital property IT-124R6 Contributions to registered retirement savings plans IT-125R4 Dispositions of resource properties IT-126R2 Meaning of "winding-up" IT-128R Capital cost allowance – Depreciable property IT-129R Lawyers' trust accounts and disbursements IT-130 Capital property owned on December 31, 1971 – Actual cost of property owned by a testamentary trust IT-131R2 Convention expenses IT-133 Stock exchange transactions – Date of disposition of shares IT-137R3(SR) Additional tax on certain corporations carrying on business in Canada IT-140R3 Buy-sell agreements IT-141R(C) Clergy residence deduction IT-142R3 Settlement of debts on the winding-up of a corporation IT-143R3 Meaning of eligible capital expenditure IT-145R(C) Canadian manufacturing and processing profits – Reduced rate of corporate tax IT-146R4 Shares entitling shareholders to choose taxable or capital dividends IT-147R3 Capital cost allowance – Accelerated write-off of manufacturing and processing machinery and equipment IT-148R3 Recreational properties and club dues IT-149R4 Winding-up dividend IT-151R4 Scientific research and experimental development expenditures IT-151R5(C) Scientific research and experimental development expenditures IT-152R3 Special reserves – Sale of land IT-153R3 Land developers – Subdivision and development costs and carrying charges on land IT-154R Special reserves IT-155R3(SR) Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations IT-158R2 Employees' professional membership dues IT-159R3 Capital debts established to be bad debts IT-167R6 Registered pension plans – Employees' contributions IT-168R3 Athletes and players employed by football, hockey and similar clubs IT-169 Price adjustment clauses IT-170R Sale of property – When included in income computation IT-173R2(SR) Capital gains derived in Canada by residents of the United States IT-176R2 Taxable Canadian property – Interests in and options on real property and shares IT-177R2(C) Permanent establishment of a corporation in a province IT-178R3(C) Moving expenses IT-184R Deferred cash purchase tickets issued for grain IT-185R(C) Losses from theft, defalcation or embezzlement IT-187 Customer lists and ledger accounts IT-188R(SR) Sale of accounts receivable IT-189R2 Corporations used by practising members of professions IT-190R2 Capital cost allowance – Transferred and misclassified property IT-195R4 Rental property – Capital cost allowance restrictions IT-196R2(SR) Payments by employer to employee IT-200 Surface rentals and farming operations IT-201R2 Foreign tax credit – Trusts and beneficiaries IT-202R2 Employees' or workers' compensation IT-206R Separate businesses IT-209R(SR) Inter vivos gifts of capital property to individuals directly or through trusts IT-210R2 Income of deceased persons – Periodic payments and investment tax credit IT-211R Membership dues – Associations and societies IT-212R3(SR) Income of deceased persons – Rights or things IT-213R Prizes from lottery schemes, pool system betting and giveaway contests IT-218R Profit, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa IT-220R2(SR) Capital cost allowance – Proceeds of disposition of depreciable property IT-221R3(C) Determination of an individual's residence status IT-226R Gift to a charity of a residual interest in real property or an equitable interest in a trust IT-231R2 Partnerships – Partners not dealing at arm's length IT-232R3 Losses – Their deductibility in the loss year or in other years IT-234 Income of deceased persons – Farm crops IT-238R2 Fees paid to investment counsel IT-242R Retired partners IT-243R4 Dividend refund to private corporations IT-244R3 Gifts by individuals of life insurance policies as charitable donations IT-256R Gains from theft, defalcation or embezzlement IT-257R Canada Council grants IT-259R4 Exchanges of property IT-261R Prepayments of rents IT-262R2 Losses of non-residents and part-year residents IT-264R(SR) Part dispositions IT-267R2 Capital cost allowance – Vessels IT-268R3(SR) Inter vivos transfer of farm property to child [before 1993] IT-268R4 Inter vivos transfer of farm property to child IT-269R4 Part IV tax on taxable dividends received by a private corporation or a subject corporation IT-270R3 Foreign tax credit IT-273R2 Government assistance – General comments IT-274R Rental properties – Capital cost of $50,000 or more IT-278R2 Death of a partner or of a retired partner IT-280R(SR) Employees profit-sharing plans – Payments computed by reference to profits IT-285R2 Capital cost allowance – General comments IT-286R2 Trusts – Amount payable IT-287R2 Sale of inventory IT-288R2 Gifts of capital properties to a charity and others IT-291R3 Transfer of property to a corporation under subsection 85(1) IT-292 Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies IT-293R(SR) Debtor's gain on settlement of debt IT-295R4 Taxable dividends received after 1987 by a spouse IT-297R2 Gifts in kind to charity and others IT-302R3 Losses of a corporation – The effect that acquisitions of control, amalgamations, and windings-up have on their deductibility – After January 15, 1987 IT-303(SR) Know-how and similar payments to non-residents IT-304R2 Condominiums IT-305R4 Testamentary spouse trusts IT-306R2 Capital cost allowance – Contractor's movable equipment IT-307R4 Spousal or common-law partner registered retirement savings plans IT-309R2 Premiums on life insurance used as collateral IT-313R2 Eligible capital property – Rules where a taxpayer has ceased carrying on a business or has died IT-320R3 Qualified investments – Trusts governed by registered retirement savings plans, registered education savings plans and registered retirement income funds IT-322R Farm losses IT-325R2 Property transfers after separation, divorce and annulment IT-326R3 Returns of deceased persons as "another person" IT-328R3 Losses on shares on which dividends have been received IT-334R2 Miscellaneous receipts IT-335R2 Indirect payments IT-337R4(C) Retiring allowances IT-339R2 Meaning of "private health services plan" IT-340R(SR) Scholarships, fellowships, bursaries and research grants – Forgivable loans, repayable awards and repayable employment income IT-341R4 Expenses of issuing or selling shares, units in a trust, interests in a partnership or syndicate and expenses of borrowing money IT-342R Trusts – Income payable to beneficiaries IT-343R Meaning of the term corporation IT-346R Commodity futures and certain commodities IT-349R3 Intergenerational transfers of farm property on death IT-350R Investigation of site IT-352R2 Employee's expenses, including work space in home expenses IT-357R2 Expenses of training IT-359R2 Premiums and other amounts with respect to leases IT-360R2 Interest payable in a foreign currency IT-361R3 Exemption from part XIII tax on interest payments to non-residents IT-362R Patronage dividends IT-364 Commencement of business operations IT-365R2 Damages, settlements, and similar receipts IT-369R(SR) Attribution of trust income to settlor IT-371 Rental property – Meaning of "principal business" IT-373R2(C) Woodlots IT-378R Winding-up of a partnership IT-379R Employees profit-sharing plans – Allocations to beneficiaries IT-381R3 Trusts – Capital gains and losses and the flow-through of taxable capital gains to beneficiaries IT-384R(SR) Reassessment where option exercised in subsequent year IT-385R2 Disposition of an income interest in a trust IT-386R Eligible capital amounts IT-387R2(C) Meaning of "identical properties" IT-389R Vacation pay trusts established under collective agreements IT-391R Status of corporations IT-393R2 Election re tax on rents and timber royalties – Non-residents IT-394R2 Preferred beneficiary election IT-395R2 Foreign tax credit – Foreign-source capital gains and losses IT-396R Interest income IT-397R(SR) Amounts excluded from income – Statutory exemptions and certain service or RCMP pensions, allowances and compensation IT-400(SR) Exploration and development expenses – Meaning of principal-business corporation IT-403R Options on real estate IT-404R Payments to lottery ticket vendors IT-406R2 Tax payable by an inter vivos trust IT-407R4(C) Disposition of cultural property to designated Canadian institutions IT-411R Meaning of "construction" IT-412R2 Foreign property of registered plans IT-413R Election by members of a partnership under subsection 97(2) IT-416R3 Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT-417R2 Prepaid expenses and deferred charges IT-418 Capital cost allowance – Partial dispositions of property IT-419R2 Meaning of arm's length IT-420R3(SR) Non-residents – Income earned in Canada IT-421R2 Benefits to individuals, corporations and shareholders from loans or debt IT-422 Definition of tools IT-425 Miscellaneous farm income IT-426R Shares sold subject to an earnout agreement IT-427R Livestock of farmers IT-428 Wage loss replacement plans IT-430R3(C) Life insurance proceeds received by a private corporation or a partnership as a consequence of death IT-432R2 Benefits conferred on shareholders IT-433R Farming or fishing – Use of cash method IT-434R(SR) Rental of real property by individual IT-437R Ownership of property (principal residence) IT-438R2 Crown charges – Resource properties in Canada IT-440R2 Transfer of rights to income IT-442R Bad debts and reserves for doubtful debts IT-443(SR) Leasing property – Capital cost allowance restrictions IT-444R Corporations – Involuntary dissolutions IT-447 Residence of a trust or estate IT-448(SR) Dispositions – Changes in terms of securities IT-450R Share for share exchange IT-451R Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT-454 Business transactions prior to incorporation IT-456R(SR) Capital property – Some adjustments to cost base IT-457R Election by professionals to exclude work in progress from income IT-458R2 Canadian-controlled private corporation IT-459 Adventure or concern in the nature of trade IT-460 Dispositions – Absence of consideration IT-462 Payments based on production or use IT-463R2 Paid-up capital IT-464R CCA – Leasehold interests IT-465R Non-resident beneficiaries of trusts IT-467R2 Damages, settlements and similar payments IT-468R Management or administration fees paid to non-residents IT-469R Capital cost allowance – Earth-moving equipment IT-470R(C) Employees' fringe benefits IT-471R Merger of partnerships IT-472(SR) Capital cost allowance – Class 8 property IT-473R Inventory valuation IT-474R2 Amalgamations of Canadian corporations IT-475 Expenditures on research and for business expansion IT-476R Capital cost allowance – Equipment used in petroleum and natural gas activities IT-477(C) Capital cost allowance – Patents, franchises, concessions and licences IT-478R2 Capital cost allowance – Recapture and terminal loss IT-479R(SR) Transactions in securities IT-481(C) Timber resource property and timber limits IT-482R Pipelines IT-484R2 Business investment losses IT-485 Cost of clearing or levelling land IT-487 General limitation on deduction of outlays or expenses IT-489R Non-arm's length sale of shares to a corporation IT-490 Barter transactions IT-491(SR) Former business property IT-492 Capital cost allowance – Industrial mineral mines IT-494 Hire of ships and aircraft from non-residents IT-495R3 Child care expenses IT-496R Non-profit organizations IT-497R4 Overseas employment tax credit IT-499R Superannuation or pension benefits IT-500R Registered retirement savings plans – Death of an annuitant IT-501(SR) Capital cost allowance – Logging assets IT-502(SR) Employee benefit plans and employee trusts IT-504R2(C) Visual artists and writers IT-506 Foreign income taxes as a deduction from income IT-508R Death benefits IT-510 Transfers and loans of property made after May 22, 1985 to a related minor IT-511R Interspousal and certain other transfers and loans of property IT-512 Determination and redetermination of losses IT-513R Personal tax credits IT-514 Work space in home expenses IT-515R2 Education tax credit IT-516R2 Tuition tax credit IT-518R Food, beverages and entertainment expenses IT-519R2(C) Medical expense and disability tax credits and attendant care expense deduction IT-520(C) Unused foreign tax credits – Carryforward and carryback IT-521R Motor vehicle expenses claimed by self-employed individuals IT-522R Vehicle, travel and sales expenses of employees IT-523 Order of provisions applicable in computing an individual's taxable income and tax payable IT-524 Trusts – Flow-through of taxable dividends to a beneficiary – After 1987 IT-525R(C) Performing artists IT-526 Farming – Cash method inventory adjustments IT-527 Distress preferred shares IT-528 Transfers of funds between registered plans IT-529 Flexible employee benefit programs IT-530R Support payments IT-531 Eligible funeral arrangements IT-532 Part I.3 – Tax on large corporations IT-533 Interest deductibility and related issues Part 4 – Numerical Listing of Technical News Number Subject TN-22 General Anti-Avoidance Rule (GAAR) Employee Benefits Rectification Orders Shareholder/Manager Remuneration Large Corporation Tax – Capital Tax Cases Limitation Laws on Collection Actions Tax Shelters News Release – Rulings Position Commission Income Transferred to Corporation Series of Transactions International Taxation TN-23 List of "Approved" Entities for the Purpose of Scientific Research and Experimental Development Computer Software TN-24 Legal Costs to Obtain Support Amounts Cancellation of Interpretation Bulletins Correction to the French Version of IT-519R2 (Consolidated) TN-25 E-Commerce Reasonable Expectation of Profit Health and Welfare Trusts Refreshing Losses Replacement Property Rules and Business Expansion Foreign Exchange Losses Dividend Reinvestment Plans Silicon Graphics Ltd. ...