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T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return On this page... ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ... First year (2016): $9,000 ÷ 9= $1,000 $1,000 ÷ 2= $500 CCA (half-year rule) Second year and following (2017 to 2023): $1,000 CCA per year Last year of amortization period (2024): $1,000 × 1 1/2 = $1,500 CCA. ...

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ... Line 894 – Refund code If entitled to a refund, enter one of the following codes on line 894: enter " 1 " or leave this line blank if you want us to refund the overpayment; enter " 2 " if you want us to transfer the overpayment to next year's instalment account; or enter " 3 " if you want us to apply the overpayment to another liability (such as an expected debit from a reassessment) or to a different account. ...

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ... Line 894 – Refund code If entitled to a refund, enter one of the following codes on line 894: enter " 1 " or leave this line blank if you want us to refund the overpayment; enter " 2 " if you want us to transfer the overpayment to next year's instalment account; or enter " 3 " if you want us to apply the overpayment to another liability (such as an expected debit from a reassessment) or to a different account. ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return On this page... Part I tax Line 550 – Base amount of Part I tax Line 560–Additional tax on personal services business income Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care spaces Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction Lines 620 and 624 – Investment corporation deduction Line 628 – Additional deduction – credit unions Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return From: Canada Revenue Agency On this page... ... See the details on Zero-emission vehicles – Classes 54 and 55, Zero-emission vehicles – Class 56, and Accelerated investment incentive property. ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ...

Line 12906 – Taxable FHSA income – other Other taxable first home savings account (FHSA) income includes the following: the amount of taxable distributions that you received in the year as a beneficiary upon the death of an FHSA holder the fair market value of any property in the FHSA that was used as security for a loan any property that remains in the deceased holder’s FHSA at the end of the exempt period you are entitled to as a beneficiary Enter the amount from box 24 and box 28 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12905 – Taxable first home savings account (FHSA) income Line 20805 – FHSA deduction Line 23200 – Other deductions Death and FHSAs Page details Date modified: 2025-01-21 ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return On this page... Identification Signing up for online mail when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return On this page... Identification Signing up for online mail when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

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) Statement of account for current source deductions – Accelerated remitters – PD7A(TM) On this page What is a PD7A(TM) How often is a PD7A(TM) sent What to do if you received a PD7A(TM) What is a PD7A(TM) The PD7A(TM) is sent to accelerated remitters. ... Learn more and view the sample: PD7A(TM) – Statement of account for current source deductions. ...