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ARCHIVED- Capital Cost Allowance – Leasehold Interests We have archived this page and will not be updating it. ... Acquisition of a Leasehold Interest ¶ 3. A leasehold interest is the interest of a tenant in any leased tangible property. ... Similarly, a separate computation is required for capital costs incurred in the same taxation year for each leasehold interest. ¶ 14. ...

ARCHIVED- Capital Cost Allowance – Leasehold Interests From: Canada Revenue Agency We have archived this page and will not be updating it. ... Acquisition of a Leasehold Interest ¶ 3. A leasehold interest is the interest of a tenant in any leased tangible property. ... Similarly, a separate computation is required for capital costs incurred in the same taxation year for each leasehold interest. ¶ 14. ...

ARCHIVED- 2022 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Supporting documents, After you file your return, Digital services and For more information On this page... ... Forms and schedules Attach your completed forms and schedules as instructed on the return or in the guide Line 10400 – Other employment income Attach a list of your expenses relating to research grants Line 11400 – CPP or QPP benefits Attach a letter from Service Canada showing the amount of the lump-sum benefit payment that you received that applies to previous years unless these amounts are shown on your T4A(P) slip Line 11500 – Other pensions and superannuation Attach a note identifying the type of pension that you received from a foreign country and the country that it came from Line 12200 – Net partnership income (limited or non-active partners only) Attach a copy of the partnership's financial statement if you did not receive a T5013 slip Line 12600 – Rental income Attach Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses Line 13000 – Other income Attach a note if one of the following applies: You have more than one type of income. ... State any amount that you received but did not include in your income Lines 13499 to 14300 – Self-employment income Attach a copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses Line 20800 – RRSP deduction Attach your official receipts for all amounts that you contributed to an RRSP, a PRPP, and an SPP from March 2, 2022, to March 1, 2023, including those you are not deducting on your 2022 return and those you are designating as HBP or LLP repayments Line 22400 – Exploration and development expenses Attach your information slips such as a T101 or T5013. ...

Deferred income plans – Response to written enquiries Within 60 days 80% 64% 69% 75% 60% 38% Not met 17. ... Video and film tax credits – Refundable claims – unaudited 60 days 90% 96% 94% 90% 97% 97% Met or exceeded 36. Video and film tax credits – Refundable claims – audited 120 days 90% 93% 95% 92% 96% 96% Met or exceeded [Footnote 1] New standard and target for 2007-2008. ...

Chart 4 – Applying net capital losses of other years to 2024 Complete this chart to determine your net capital losses of other years that you can apply to 2024 if: You do not have a balance of unapplied net capital losses from before May 23, 1985 Your 2023 notice of assessment or notice of reassessment shows that you have unapplied net capital losses of other years, a 2023 net capital loss, or both Otherwise, complete Chart 5. Line 25300 – Net capital loss of other years Total unapplied net capital losses available from before 2023 (from your 2023 notice of assessment or reassessment) Blank space to input proceeds of disposition Blank space to input amount Line 1 Your 2023 net capital loss (from your 2023 notice of assessment or reassessment) + Plus Line 2 Line 1 plus line 2 = Equals Line 3 Your 2024 taxable capital gains from line 12700 of your 2024 return Blank space to input Amont A Blank space to input Amount A above Blank space to input amount Line 4 Enter whichever is less: the amount from line 3 or line 4. ... Enter this amount on line 25300 of your 2024 return. − Minus Line 6 Balance of unapplied net capital losses of other years not used to reduce taxable capital gains and available to carry forward to future years: line 3 minus line 6 = Equals Line 7 Footnote 8 You can apply all or part of the amount from line 5 against your taxable capital gains in 2024. ...

Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods)- Wage and rent subsidies Wage and rent subsidies Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) Amendments 1 (1) Section 8901.2 of the Income Tax Regulations is amended by adding the following before subsection (1): Definitions (0.1) The following definitions apply in this section. partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following: (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the "limited activities"); and (g) the limited activities are required to be limited for a period of at least one week. (restrictions sanitaires partielles) qualifying partial public health restriction, of an eligible entity for a qualifying period, means that (a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction) of the eligible entity — is subject to a partial public health restriction for at least seven days in the qualifying period; and (b) it is reasonable to conclude that at least approximately 50% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the limited activities. ...

You must still meet the other eligibility criteria – Home office expenses for employees – Who can claim to claim home office expenses. ... You can still claim the $2 a day, if you meet the eligibility criteria – Home office expenses for employees – Temporary flat rate method. ... You can claim the $2 a day, if you meet the eligibility criteria – Home office expenses for employees – Temporary flat rate method. ...

Financial Statements Discussion and Analysis – Administered Activities (unaudited) Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency for the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Figure 1 – Direct tax revenues Figure 1 – Direct tax revenues image description Figure 1: total percentage of Direct Tax Revenues for 2019 and 2018 broken down by Income tax-individuals and trusts, Income tax-corporations, and non-resident tax withholdings 2019 Direct tax revenues Income tax-individuals and trusts is 73.3% Income tax-corporations is 22.5% Non-resident tax withholdings are 4.2% 2018 Direct Tax Revenues Income tax-individuals and trusts is 73.4%. ... Figure 2 – Indirect tax revenues Figure 2 – Indirect tax revenues image description Figure 2: total percentage of indirect tax revenues for 2019 and 2018 broken down by goods and services tax, energy taxes, other excise taxes and duties, air travellers security charge, and cannabis duties. 2019 Indirect Tax Revenues Goods and services tax is 56.6%. ...

Fighting Against Forced Labour and Child Labour in Supply Chains Act – Annual Report 2023-2024 On this page Introduction Part 1: Identifying Information Part 2: Mandatory Report Contents 2.1 The CRA’s structure, activities and supply chains 2.2 Steps taken by the CRA to prevent and reduce the risk of forced labour and child labour in its activities and supply chains 2.3 CRA policies and due diligence processes in relation to forced labour and child labour 2.4 Parts of the CRA’s activities and supply chains that carry a risk of forced labour or child labour being used and the steps taken by the CRA to assess and manage that risk 2.5 Measures taken by the CRA to remediate any forced labour or child labour 2.6 Measures taken by the CRA to remediate the loss of income to the most vulnerable families that results from any measure taken to eliminate the use of forced labour or child labour in the institution’s activities and supply chains 2.7 Training to CRA employees on forced labour and child labour 2.8 Measures to assess the CRA’s effectiveness in ensuring that forced labour and child labour are not being used in its activities and supply chains Conclusion Introduction On January 1, 2024, the Government of Canada’s new Fighting Against Forced Labour and Child Labour in Supply Chains Act (Supply Chains Act) came into effect. ... CRA’s high-risk commodities – 2023-2024 Table 1 CRA’s high-risk commodities – 2023-2024 GSIN code description, by class PSPC risk ranking CRA procurement value Percentage of total CRA procurement value – goods N40- Rope, Cable, Chain and Fittings 1 0 0% N54 – Prefabricated Structures and Scaffolding 2 0 0% N75 – Office Supplies and Devices 3 $2,043,690 8.94% N62 – Lighting Fixtures and Lamps 4 0 0% N83 – Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags 5 0 0% N78 – Recreational and Athletic Equipment 6 0 0% N84 – Clothing, Individual Equipment and Insignia 7 $628,379 2.75% N63 – Alarm, Signal and Security Detection Systems 8 0 0% N59 – Electrical and Electronic Equipment Components 9 $865,600 3.79% N35 – Service and Trade Equipment 10 0 0% Developing and implementing an action plan for addressing forced and/or child labour In April 2023, the CRA created the Social and Ethical Procurement Centre of Expertise (SEP CoE) within the Administration Directorate of the Finance and Administration Branch. ...

Lines 30000 to 30450, 30500 – Personal amounts If the deceased was a resident of Canada from January 1 to the date of death, claim the full personal amounts. ... Line 30000 – Basic personal amount Claim the full basic personal amount for the year. ... Line 30100 – Age amount If the deceased was 65 or older, and their net income is less than $87,750, you can claim all or part of the age amount. ...