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Working Income Tax Benefit Statistics – 2013 Tax Year This publication provides statistics based on information that the Canada Revenue Agency (CRA) collected and processed for all recipients of the Working Income Tax benefit (WITB) for the 2013 tax year. ... Table 2 – Number of WITB recipients and amount credited by Age, 2013 This table presents the number of WITB recipients and amount credited based on the recipients age and is grouped into thirteen age groups. Table 3 – Number of WITB recipients and amount credited by Family Status, 2013 This table presents the number of WITB recipients and amount credited based on family status. ...

Host: Right, and you had mentioned an important term there – the new upper earnings limit – this is the first that we’ve heard about that and I just want to point out that we will be discussing it more in the next episode of the series. ... Cut-away #1 – Submit documents online: Do you need to send a document to the CRA? ... Learn how by visiting canada.ca/cra-submit-documents-online Cut-away #2 – Videos / Recorded webinars: The Canada Revenue Agency offers a number of videos and recorded webinars to help businesses understand their tax responsibilities. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Returns and Exchanges GST/HST Info Sheet GI-075 June 2010 The Government of Ontario and the Government of British Columbia are introducing a harmonized sales tax (HST) that will come into effect on July 1, 2010. ... For more information, refer to Info Sheet GI-070, Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Include the $20 adjustment in your line 105 calculation if you are filing electronically or on line 104 if you are filing a paper GST/HST return. ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result for both methods Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Include the $20 adjustment in your line 105 calculation if you are filing electronically or on line 104 if you are filing a paper GST/HST return. ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...

Line 25300 – Net capital losses of other years Generally, if you had an allowable capital loss in a year, you have to apply it against your taxable capital gain for that year. ... Situation B – If you have a balance of unapplied net capital losses you incurred before May 23, 1985 or you want to keep a breakdown of your unapplied net capital losses by year, use Chart 5 – Applying net capital losses of other years to 2024 if you have a pre-1986 capital loss balance to calculate your available losses. ... Forms and publications Federal income tax and benefit information Guide T4037, Capital Gains Archived Interpretation Bulletin IT-232R3, Losses – Their Deductibility in the Loss Year or in Other Years Related topics Line 12700 – Taxable capital gains Capital losses and deductions Doing taxes for someone who died Page details Date modified: 2025-07-18 ...

Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. The grants are equal to 25% of capital expenditures and 25% of current expenditures in excess of the average for the preceding five years. 1975 – The Industrial Research and Development Incentives Act is repealed. 1977 – A scientific research tax credit ranging from 5% to 10% of current and capital expenditures is introduced, with the rate dependent on the size of the company and the location of the research activities. ... Companies can enter into research contracts on behalf of an outside investor who had acquired shares or debt securities for SR&ED purposes. 1985 – The SRTC is eliminated. ...

Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. The grants are equal to 25% of capital expenditures and 25% of current expenditures in excess of the average for the preceding five years. 1975 – The Industrial Research and Development Incentives Act is repealed. 1977 – A scientific research tax credit ranging from 5% to 10% of current and capital expenditures is introduced, with the rate dependent on the size of the company and the location of the research activities. ... Companies can enter into research contracts on behalf of an outside investor who had acquired shares or debt securities for SR&ED purposes. 1985 – The SRTC is eliminated. ...

SR&ED Program archives – 2002 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2002 is organized by date. [2002-11-21] Brochure RC4290, Refunds for Small Business Research and Development (R&D) This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2002-10-18] Application Policy SR&ED 2002-03: Taxable Supplier Rules [2002-09-13] SR&ED Steering Committee [2002-08-08] Chemicals Guidance Document 2 – Qualifying Work [2002-07-29] Cross-Sector Shop Floor Guidance Document [2002-07-25] Guide to Supporting Technical Aspects of an SR&ED Claim [2002-07-17] Application Policy SR&ED 2002-02: Experimental Production – Allowable SR&ED Expenditures [2002-07-04] SR&ED Partnership Committee [2002-03-12] Application Policy SR&ED 2002-01: Expenditures incurred for administrative salaries or wages – "directly related" test [2002-02-08] SR&ED Investment Tax Credits for Farm Producers [2002-02-06] Farm producers now have greater access to investment tax credits [2002-01-15] Textile industry guidence document [2002-01-15] Science Consultants Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Action Plan 1 The Service, Innovation and Integration Branch will revise the Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy 2021 document to state that all search requests are approved by the requester’s supervisor prior to being sent to the clerks for processing, and will communicate the updated document to all of the personnel involved. ... The Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy 2017 document was applicable to the 2019 to 2020 fiscal year, the period examined by the internal audit team. ... The Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy document was updated in January 2021. ...