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Line 12700 – Taxable capital gains You may have a capital gain or capital loss when you sell or transfer capital property. ... Forms and publications Schedule 3, Capital Gains or Losses Guide T4037, Capital Gains Related topics Lines 21698, 21699 and 21700 – Business investment loss Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25400 – Capital gains deduction Disposing of or acquiring certain Canadian property Page details Date modified: 2025-06-19 ...

Box 19 – Accrued income: Annuities Identify a box in the " Other information " area as box 19, and in the "Amount" box, enter: the accrued earnings on a life insurance policy to be included in a policyholder's income under section 12.2 the annuity payments to be included in income under former paragraph 56(1)(d.1) for annuity contracts issued before 1990 Report a problem or mistake on this page Thank you for your help! ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 − $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 − 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 − $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 − 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

Line 21000 – Deduction for elected split-pension amount Note: Line 21000 was line 210 before tax year 2019. ... Forms and publications Income Tax Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 11500 – Other pensions or superannuation Line 12900 – Registered retirement savings plan (RRSP) income Line 31400 – Pension income amount Line 43700 – Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...

Part 3C – Gross business or professional income Line 8000 – Adjusted gross sales or adjusted Professional fees Line 8290 – Reserves deducted last year Line 8230 – Other income Line 8299 – Gross business or Professional income Line 8000 – Adjusted gross sales or adjusted professional fees If you are completing Form T2125 for a business activity, enter at line 8000 your adjusted gross sales from amount 3G in Part 3A. ... Line 8290 – Reserves deducted last year Include any reserves you deducted for 2023. ... For more information, go to Line 9974 – GST/HST rebate for partners received in the year. ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, see Appendix D – Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R – Taxpayer Relief Provisions IC72-22R – Registered Retirement Savings Plans IC76-12R – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R – Non-Resident Income Tax IC78-10R – Books and Records Retention/Destruction IC78-18R – Registered Retirement Income Funds IC82-2R – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R – Customized Forms For more information What if you need help? ...

This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Line 11300 – Old age security (OAS) pension If you received the old age security (OAS) pension from Employment and Social Development Canada during 2024, you will receive a T4A(OAS) slip. ... Forms and publications Income Tax Package Guide T4155, Old Age Security Return of Income Guide (OASRI) for Non-Residents Form T1136, Old Age Security Return of Income (OASRI) Form T1136-WS, Old Age Security Return of Income (OASRI) Worksheet Related topics Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 23200 – Other deductions Line 23500 – Social benefits repayment Page details Date modified: 2025-01-21 ...

SR&ED Program archives – 2012 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2012 is organized by date. [2012-12-19] SR&ED Policy Review Project – December 2012 Update [2012-12-19] A brief history of the definition of SR&ED [2012-12-19] A brief history of the guidance on the eligibility of work [2012-12-19] Assistance and Contract Payments Policy [2012-12-19] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2012-12-19] Eligibility of Work for SR&ED Investment Tax Credits Policy [2012-12-19] Materials for SR&ED Policy [2012-12-19] Pool of Deductible SR&ED Expenditures Policy [2012-12-19] Prescribed Proxy Amount Policy [2012-12-19] Recapture of SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Capital Expenditures Policy [2012-12-19] SR&ED Claims for Partnerships Policy [2012-12-19] SR&ED During Production Runs Policy [2012-12-19] SR&ED Filing Requirements Policy [2012-12-19] SR&ED Glossary [2012-12-19] SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Lease Expenditures Policy [2012-12-18] SR&ED Overhead and Other Expenditures Policy [2012-12-19] SR&ED Salary or Wages Policy [2012-12-19] SR&ED Shared-Use-Equipment Policy [2012-12-19] SR&ED while Developing an Asset Policy [2012-12-19] Third-Party Payments Policy [2012-12-19] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2012-12-19] Traditional and Proxy Methods Policy [2012-12-07] Notices of Objection for SR&ED eligibility claims – Improved review process [2012-10-31] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length [2012-10-31] Your contribution to the online SR&ED eligibility self-assessment tool (ESAT) [2012-10-02] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [2012-08-02] Harper government launches consultations on contingency fees for the SR&ED tax incentive program [2012-07-05] SR&ED T661 claim form – 2012 Revision [2012-04-18] Revised SR&ED filing requirements for partnerships with corporations as members [2012-03-31] Federal SR&ED Legislative Proposals Status as at March 31, 2012 [2012-03-30] Scientific Research and Experimental Development (SR&ED) Program (CRA 2012 Budget News) Page details Date modified: 2016-07-19 ...