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Her convention expense is $600 minus the two days at $50 each $600 − ($50 × 2) = $500. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ... James calculates as follows: (10 ÷ 24 hours) × (35 ÷ 100 metres) × $5,800 expenses = $845.83 The business operates five days a week, so he must do another calculation: $845.83 × 5 ÷ 7 days = $604.16 James can deduct $604.16 for his household expenses. ...

Line 25000 – Other payments deduction Generally, you can deduct the amount from line 14700 of your return. This amount is the total of: Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Completing your tax return Enter the amount from line 14700 of your return on line 25000 if you did not enter an amount on line 14600. ... Enter this amount on line 25000 of your return. = 10 Forms and publications Income Tax Package Related topics Taxes when you retire or turn 65 years old Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Page details Date modified: 2025-01-21 ...

Procedures on Travel- Appendix B – Application of the Residence Rule Notice to readers Many of the policy instruments referenced in the Procedures on Travel are only available to CRA employees. ... Calculation A – Constant distance factor Do the following calculations by inserting the applicable distances (see example below) Example POC = Point of call R = Principal Residence WP = Workplace Calculation A – Constant distance factor From the R to WP is_____km (25 km) Less: Perimeter to WP is_____km (16 km) Constant distance factor is_____km (9 km) Calculation B – Calculated distance reimbursed Do the following calculations by inserting the applicable distances (see examples below) Example 1 Calculation B – Calculated distance paid- Example 1 R to POC 1_____km (20 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (11 km) Example 2 Calculation B – Calculated distance paid- Example 2 R to POC 2_____km (35 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (26 km) Illustration: Perimeter of the HQ area Principal residence inside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 1: R to WP (12 km)* to R (12 km)* Actual distance driven: 24 km Distance reimbursed: 0 km *Distance not reimbursed: 24 km The distance driven between the residence and the workplace is not reimbursed. ... Scenario 8: R to POC 1 (20 km) to R (20 km) Actual distance driven: 40 km Distance reimbursed: 40 km Scenario 9: R to POC 1 (20 km) to POC 2 (25 km) to POC 3 (10 km) to R (12 km) Actual distance driven: 67 km Distance reimbursed: 67 km Principal residence outside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 10: R to WP (25 km) to R (25 km) Actual distance driven: 50 km Distance reimbursed: 0 km R to WP (25 km)* and to R (25 km)* *Distance not reimbursed: 50 km The distance driven between the principal residence and the workplace is not reimbursed. ...

Code 78 – Fishers – Gross income See Code 78 – Fishers- Gross income. Code 79 – Fishers – Net partnership amount See Code 79 – Fishers – Net partnership amount. Code 80 – Fishers – Shareperson amount See Code 80 – Fishers – Shareperson amount. ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

He claims a basic personal amount of $7,935.78 calculated as follows: (240 days in Canada ÷ 365 days in 2019) × $12,069 = $7,935.78 David claims $7,935.78 on line 30000 of his return. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,494. (276 days in Canada ÷ 365 days in 2019) × $7,494 = $5,666.70 (A) Prorate the base income amount of $37,790. (276 days in Canada ÷ 365 days in 2019) × $37,790 = $28,575.45 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $28,575.45 = $1,424.55 (excess amount) $1,424.55 × 15 % = $213.68 (C) The age amount that Jennifer can claim is (A) minus (C): $5,666.70 – $213.68 = $5,453.02 Jennifer claims $5,453.02 on line 30100 of her return. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $12,069 (100 days in Canada ÷ 365 days in 2019) × $12,069 = $3,306.58 Subtract spouse's or common-law partner's net income. $3,306.58 – $800.00 = $2,506.58 Suzanne claims $2,506.58 on line 30300 of her return. ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... Line 405 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... ⬤▮▲Line 405 – Federal foreign tax credit Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Previous page | Table of contents | Next page Page details Date modified: 2014-01-03 ...

CRA workforce internal representation compared to the LMA Employment Equity designated groups CRA workforce internal representation LMA Table note t1 Indigenous peoples 3.2% [0.0] < 3.6% Persons with disabilities 12.1% [+1.9] > 9.8% Visible minorities 37.6% [+2.8] > 22.5% Women 59.5% [+0.6] > 59.4% Tables notes Tables note t1 < Internal representation is lower than LMA; > Internal representation is higher than LMA. ... CRA executive internal representation compared to the LMA Employment Equity designated groups Executive internal representation LMA Table note t2 Indigenous peoples 2.6% [+0.6] < 2.8% Persons with disabilities 11.3% [+2.3] > 5.0% Visible minorities 17.8% [+2.2] > 16.4% Women 52.0% [+1.6] > 37.1% Tables notes Tables note t2 < Internal representation is lower than LMA; > Internal representation is higher than LMA. ... Representation of women by Employment Equity occupational groups (EEOGs) EEOGs CRA workforce Women LMA Table note t6 Middle and other managers (EEOG02) 6.3% 52.5% [+0.8] > 39.4% Professionals (EEOG03) 26.4% 49.2% [+0.8] > 47.1% Supervisors (EEOG05) 2.6% 65.6% [+1.1] > 55.6% Administrative and senior clerical (EEOG07) 51.3% 63.2% [+1.2] < 65.9% Clerical personnel (EEOG10) 13.0% 67.9% [0.0] < 68.9% Total employees 100.0% 59.5% [+0.6] > 59.4% Tables notes Tables note t6 < Internal representation is lower than LMA; > Internal representation is higher than LMA. ...