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Chapter 5- 147.4 – RPP Annuity Contract On this page... 5 147.4 – RPP Annuity Contract 5.1 147.4(1) – RPP Annuity Contract 5.2 147.4(2) – Amended Contract 5.3 147.4(3) – New Contract 5 147.4 – RPP Annuity Contract Section 147.4 of the Act provides a set of rules that deal primarily with individuals acquiring ownership of an annuity contract on a tax-deferred basis but within their entitlement to benefits under an RPP. ... Consequently, it is the annuity payments to the member that are brought in to taxable income under paragraph 56(1)(a). 5.2 147.4(2) – Amended Contract Subsection 147.4(2) of the Act provides rules that apply where an annuity contract is amended. ... Cross references: Amounts to be Included in Income – 56(1)(a)(i) Deemed Registration – 147.1(3)(a) Plan as Registered – 147.1(15) Transfers – 147.3 Prescribed Annuity Contracts – 304(1)(a) Permissible Distributions – 8502(d)(ix) Provincial Pension Benefits Standards Legislation- 8513 Prescribed Amount- 8517 Page details Date modified: 2018-06-14 ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / Credit due Enter the amount from line 10. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Remittance voucher booklets for accelerated remitters – PD7A-RB On this page What is a PD7A-RB How often is a PD7A-RB sent What to do if you received a PD7A-RB What is a PD7A-RB The PD7A-RB is sent to accelerated remitters who have not received a PD7A(TM). ... Document navigation Next: How to remit (pay) Accelerated remitters – Threshold 1 Accelerated remitters – Threshold 2 Page details Date modified: 2024-04-10 ...

She calculates the business part of these expenses as follows: (2,500km ÷ 20,000 km) × $3,700 in operating expenses = $462.50. ... The calculation of his home expenses is as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The daycare only operates 5 days a week, so James has to do another calculation. $845.83 × (5 ÷ 7 days) = $604.16 James can deduct $604.16 of his household expenses as business-use-of-home expenses. ... For more information, go to Online mail – Reduce your cost of doing business by saving time – go online. ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / credit due Enter the amount from line 10. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...

In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...

Readout: Advisory Committee on the Charitable Sector – August 25, 2022 The Advisory Committee on the Charitable Sector (the Committee) met by videoconference on August 25, 2022. ... The Minister recognized the work accomplished thus far, provided positive feedback on the progress of the Committee, and thanked the departing committee members who will be completing their terms on August 31, 2022: Kevin McCort – President & CEO, Vancouver Foundation Arlene MacDonald – former Executive Director, Community Sector Council of Nova Scotia Andrea McManus – Chief Advancement Officer, Banff Centre for Arts & Creativity; and Co-Founder and Senior Counsel of ViTreo Group Peter Dinsdale – President & CEO, YMCA Canada The Minister also thanked the committee’s co-chairs, who will transition into their new roles, Past Co-chair and Transitional Co-chair, on September 1, 2022: Bruce MacDonald – President & CEO, Imagine Canada Hilary Pearson – former President, Philanthropic Foundation Canada The Deputy Commissioner acknowledged the importance of the Committee’s work and its critical role in bringing the voice of the sector to the CRA, particularly given the impact that the COVID-19 pandemic has had on the sector. ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...