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Line 23500 – Social benefits repayment If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on line 11300, line 11900, and line 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year. ... Forms and publications Income Tax Package Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source Related topics Line 11300 – Old age security (OAS) pension Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 21300 – Universal child care benefit (UCCB) repayment Line 23200 – Other deductions Line 42200 – Social benefits repayment Line 43700 – Total income tax deducted Page details Date modified: 2025-01-21 ...

The contact information is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... A list of the offices is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of vaping excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

Electing under section 217 Who can elect Determine if you should elect When to file an election How to complete your return Schedule C – Electing under Section 217 of the Income Tax Act Schedule A – Statement of World Income Calculate your tax payable Schedule B – Allowable amount of federal non-refundable tax credits Contact the CRA Schedule B – Allowable amount of federal non-refundable tax credits The allowable amount of federal non-refundable tax credits you can claim depends on the portion of net world income (line 14 of Schedule A) that you included in net income (line 23600) on your section 217 return. ... If you included less than 90% of your 2024 net world income in your net income, the allowable amount of federal non-refundable tax credits is whichever amount is less: 15% of the eligible section 217 income paid or credited to you in 2024 The total federal non-refundable tax credits you would be eligible for if you were a resident of Canada for the full year (from line 35000 of your return) minus 15% of the total of the following amounts, if any: Line 31220 – Volunteer firefighters' amount Line 31240 – Search and rescue volunteers' amount Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Line 31300 – Adoption expenses Line 31350 – Digital news subscription expenses Line 31900 – Interest paid on your student loans Example 2 – More than 90% of your net world income is included In example 1, your net world income was $19,000. ... Example 3 – Less than 90% of your net world income is included If you also earned $12,000 in interest from United States treasury bonds which does not have to be reported on a Canadian return, you would no longer be including 90% or more of the net world income on your return: $18,000 (net income on your return) divide $31,000 (net world income on your Schedule A) equals 58% Since you have not included 90% or more of your 2024 net world income on your section 217 return, your allowable federal non-refundable tax credits are limited to whichever amount is less: $2,700 (15% of your income eligible for the section 217 election, which is the pension income of $18,000) the total federal non-refundable tax credits entered on line 35000 of your return minus 15% of the total of lines 31220, 31240, 31270, 31285, 31300, 31350 and 31900, if any. ...

Line 12905 – Taxable first home savings account (FHSA) income Taxable FHSA income includes any of the following: taxable withdrawals from your FHSAs any amount that must be included in your income if property remained in your account when it ceased to be an FHSA Enter the amount from box 22 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12906 – Taxable FHSA income – other Line 20805 – FHSA deduction Line 23200 – Other deductions Closing your FHSAs Death and FHSAs Page details Date modified: 2025-01-21 ...

He divides the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on John's sale agreement. ... He divides the rental portion of the expenses of the outlays and expenses relating to the sale between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $10,500 = $3,360 Land: (40%) x ($30,000 ÷ $150,000) x $10,500 = $840 John can now determine if he has a recapture of CCA or a terminal loss on the rented part of the building. ... He reports the sale of the rental property by entering $70,000 ($56,000 + $14,000) as the proceeds of disposition on line 13599, and $15,800 ($15,140 + $660) as the capital gain on line 13800. ...

Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2016 from its permanent establishment in Saskatchewan. ... Corp X calculates its Saskatchewan rate tax payable as follows: Taxable income $90,000 Minus: Amount taxed at lower rate (least of lines 400, 405, 410, and 427 from the T2 return in the small business deduction calculation) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Saskatchewan tax payable: Taxes payable at the lower rate: $78,000 × 2% $1,560 Plus: Taxes payable at the higher rate: $12,000 × 12% + 1,440 Saskatchewan tax payable = $3,000 Forms and publications T2 Corporation Income Tax Return Date modified: 2017-04-20 ...

Internal Audit and Program Evaluation Reports – 2020 October Evaluation- CRA Information Resources for Small Business February Evaluation – Audit Yield Internal Audit – The Agency’s Strategy for the Underground Economy Internal Audit – Real Property Internal Audit – Tax and Benefits Operations Results Information Page details Date modified: 2020-10-16 ...