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Line 24900 – Security options deductions If you disposed of securities where you had previously deferred the taxable benefit (see line 10100), complete Form T1212, Statement of Deferred Security Options Benefits. ... For amounts reported in: boxes 39 and 41 – Security option deduction before June 25, 2024, you can claim 50% of the taxable benefit boxes 91 and 92 – Security option deduction after June 24, 2024, you can claim 33.3333% of the taxable benefit Forms and publications Get a T1 income Tax Package Federal Worksheet Guide P113, Gifts and Income Tax Form T1212, Statement of Deferred Security Options Benefits Interpretation Bulletin IT-113R4, Benefits to Employees – Stock options Related topics Line 10100 – Employment income: Security options benefits Line 24901 – Additional security options deduction Page details Date modified: 2025-03-03 ...

SR&ED Program archives – Publications This Scientific Research and Experimental Development (SR&ED) Program publications archives page is organized by date. [2017-10-03] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2017 [2017-08-11] SR&ED Self-Assessment and Learning Tool – August 2017 Update [2017-01-19] Federal SR&ED legislative proposals status as at December 31, 2016 [2017-01-19] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2016 [2016-12-09] Federal SR&ED legislative proposals status as at September 30, 2016 [2016-10-26] T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2016-10-26] T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2016-10-26] T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for scientific Research and Experimental Development (SR&ED) [2016-08-02] Pre-Claim Review Launch [2016-07-19] SR&ED Program policies – July 2016 update [2016-07-19] SR&ED while Developing an Asset Policy [2016-07-19] SR&ED During Production Runs Policy [2016-07-13] Federal SR&ED legislative proposals status as at June 30, 2016 [2016-07-13] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2016 [2016-06-29] The Pre-Claim Consultation Launch [2016-05-30] RC532 – Request for Administrative Review (PDF, 128 KB) [2016-05-30] Guidelines for resolving claimants’ SR&ED concerns [2016-04-12] Federal SR&ED legislative proposals status as at March 31, 2016 [2016-02-09] Federal SR&ED legislative proposals status as at December 31, 2015 [2016-02-09] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2015 [2015-11-19] The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives [2015-11-10] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2015-11-10] T1263 Third-party payments for scientific research and experimental development (SR&ED) [2015-11-10] T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 [2015-11-10] T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2015-07-23] Federal SR&ED legislative proposals status as at June 30, 2015 [2015-07-22] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2015 [2015-06-25] Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers [2015-04-29] The SR&ED Technical Review: A Guide for Claimants [2015-04-24] A brief history of the definition of SR&ED [2015-04-24] A brief history of the guidance on the eligibility of work [2015-04-24] Eligibility of Work for SR&ED Investment Tax Credits Policy [2015-04-24] SR&ED Glossary [2015-04-21] The updated CRM for Research and Technology Advisors is now available [2015-02-26] Federal SR&ED legislative proposals status as at December 31, 2014 [2015-01-29] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2015-01-14] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2014 [2015-01-13] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2014-12-18] SR&ED financial policy documents – December 2014 update [2014-12-18] Assistance and Contract Payments Policy [2014-12-18] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2014-12-18] Materials for SR&ED Policy [2014-12-18] Pool of Deductible SR&ED Expenditures Policy [2014-12-18] Prescribed Proxy Amount Policy [2014-12-18] Recapture of SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Capital Expenditures Policy [2014-12-18] SR&ED Claims for Partnerships Policy [2014-12-18] SR&ED Filing Requirements Policy [2014-12-18] SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Lease Expenditures Policy [2014-12-18] SR&ED Overhead and Other Expenditures Policy [2014-12-18] SR&ED Salary or Wages Policy [2014-12-18] SR&ED Shared-Use-Equipment Policy [2014-12-18] Third-Party Payments Policy [2014-12-18] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2014-12-18] Traditional and Proxy Methods Policy [2014-08-06] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2014 [2014-07-10] Federal SR&ED legislative proposals status as at June 30, 2014 [2014-06-25] The complete CRM for Research and Technology Advisors is now available [2014-05-30] SR&ED T661 Claim Form – Revised optional filing measure for Part 9 [2014-05-30] Federal SR&ED legislative proposals status as at March 31, 2014 [2014-03-27] Federal SR&ED legislative proposals status as at December 31, 2013 [2014-03-07] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2013 [2014-01-30] SR&ED T661 Claim Form – Optional filing measure for Part 9 [2013-10-31] SR&ED T661 Claim Form – 2013 Revision – Claim preparer information [2013-10-31] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2013-10-31] T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2013-10-31] T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2013-10-31] T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2013-09-18] Public Consultations – Examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy [2013-08-26] Federal SR&ED legislative proposals status as at June 30, 2013 [2013-08-15] Revised SR&ED filing requirements for partnerships with corporations as members – Update [2013-07-15] Federal SR&ED legislative proposals status as at March 31, 2013 [2013-06-07] SR&ED T661 claim Form – 2013 Revision [2013-04-03] Federal SR&ED legislative proposals status as at December 31, 2012 [2013-03-05] Financial Claim Review Manual for Financial Reviewers [2013-02-06] Summary of provincial and territorial research and development (R&D) tax credits as at December 31, 2012 [2013-01-24] CRA delivers enhanced administration and predictability for SR&ED claimants [2013-01-17] Federal SR&ED legislative proposals status as at September 30, 2012 [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 [2012-12-19] 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 [2012-10-31] 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 R&D tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [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 [2011-12-31] Summary of Provincial and Territorial R&D Tax Credits [2011-12-31] Federal SR&ED Legislative Proposals Status as at December 31, 2011 [2011-12-22] Public Consultations – Materials for SR&ED Policy (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on the Development of an Asset (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on Running Production Trials (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-09-30] Federal SR&ED Legislative Proposals Status as at September 30, 2011 [2011-09-22] Public Consultations – Pool of Deductible SR&ED Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Recapture of SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-08-19] Federal Legislative Proposals Status as at June 30, 2011 [2011-08-12] Summary of Provincial and Territorial R&D Tax Credits [2011-07-25] Message regarding The SR&ED Technical Review: A Guide for Claimants [2011-07-18] Claim Review Manual (CRM) – severing recommendations revised [2011-06-20] Public Consultations – Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – SR&ED Overhead and Other Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-05-03] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Example of Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2011-03-16] Public Consultations – SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-04] Federal Legislative Proposals Status as at December 31, 2010 [2011-02-17] Summary of Provincial and Territorial R&D Tax Credits [2010-12-29] SR&ED Policy Review Project – Public General Information Sessions [2010-11-30] Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-30] Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-23] Scientific Research and Experimental Development (SR&ED) Policy Review Project [2010-10-04] SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers [2010-06-11] Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors [2010-06-02] Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over. [2010-06-02] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Example of Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2010-06-02] Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2010-04-30] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-04-01] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-02-04] Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects [2010-02-04] Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Revised – Application Policy SR&ED 2004-02R3: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims [2009-10-30] Revised – Revised T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2009-10-30] Revised – Revised T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2009-06-11] Revised – Leaflet RC4467, Support for your R&D in Canada [2009-06-11] CRA accepts claims with 20 largest SR&ED projects for an additional year [2009-06-11] Revised – Application Policy SR&ED 2004-02R2: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-06-04] Questions and Answers – New SR&ED Claim Form and Guide (Addendum) [2009-03-30] Revised – Form T666, British Columbia (BC) Scientific Research and Experimental Development Tax Credit [2009-02-26] Manitoba Research and Development (R&D) Tax Credit: Clarification on Renunciation Deadlines [2009-01-22] SR&ED Guidance Document: Controlled Environment Crop Production (Draft) [2008-12-30] SR&ED Small Business Action Plan – November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers – New SR&ED Form T661 and Guide [2008-11-10] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-02-21] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised – brochure T4052, An Introduction to the Scientific Research and Development Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 406 KB) [2008-01-25] Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2007-02-28] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada Page details Date modified: 2021-08-23 ...

Example 2 – Travelling by charter Alex has always lived in Aklavik, Northwest Territories. ... Example 4 – Using an economy return airfare Taylor has lived in Fort McMurray, Alberta, for two years. ... Example 5 – How to calculate the travel deduction Edward, Anna, and their two children are a family of four. ...

See line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings. ... If you are not a limited partner, enter your partnership income from self-employment on line 135 – 143, and see Business. Forms and publications Guide T5000, General Income Tax and Benefit Guide Form Schedule 4, Statement of Investment Income Interpretation Bulletin IT510, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT511, Interspousal and certain other transfers and loans of property Related topics Rental income, Line 126 – Net Self-employment income, Lines 135 to 143 – Net Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 251 – Limited partnership losses of other years Date modified: 2016-03-03 ...

See line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings. ... If you are not a limited partner, enter your partnership income from self-employment on line 13500 – 14300, and see Business. Forms and publications T1 Income Tax and Benefit Guide Interpretation Bulletin IT510, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT511, Interspousal and certain other transfers and loans of property Related topics Rental income, Line 12600 – Net Self-employment income, Lines 13500 to 14300 – Net Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 25100 – Limited partnership losses of other years Report a problem or mistake on this page Thank you for your help! ...

Box 21 – Proceeds of disposition or settlement amount You have to prepare a T5008 slip for all reportable transactions, regardless of the amount of proceeds. ... Since the face amount of the treasury bill is $10,000, you would enter "10,000" in Box 19 – Face amount. ... The bondholder gets a net credit of $10,480, as follows: Principal payment $10,000 Add: Accrued interest + $500 Gross proceeds = $10,500 Minus: Bank charges- $20 Amount deposited to bondholder's account = $10,480 Since the proceeds of disposition are $10,000, enter "10,000" in box 21. ...

People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo- (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyz Republic — Currency: euro (EUR) Bishkek 13.85 10.4 12.55 36.8 11.78 48.58 Laos — Currency: dollar (US) Vientiane 3.90 16.60 19.20 39.70 12.70 52.40 Other 3.12 13.28 15.36 31.76 10.16 41.92 Latvia — Currency: lats Riga 8.00 13.00 19.00 40.00 12.80 52.80 Other 6.40 10.40 15.20 32.00 10.24 42.24 Lebanon — Currency: dollar (US) Beirut- 24.50 34.75 59.25 23.70 82.95 Other- 19.60 27.80 47.40 18.96 66.36 Lesotho — Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 26.40 41.80 63.35 131.55 42.10 173.65 Other 21.12 33.44 50.68 105.24 33.68 138.92 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg- 28.00 35.00 63.00 25.20 88.20 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 3.50 7.05 11.25 21.80 6.98 28.78 Other 2.80 5.64 9.00 17.44 5.58 23.02 Madagascar — Currency: dollar (CDN) Antananarivo 8.40 16.00 18.20 42.60 13.63 56.23 Malawi — Currency: dollar (CDN) Blantyre- 21.60 24.75 46.35 18.54 64.89 Lilongwe- 18.45 23.70 42.15 16.86 59.01 Other- 14.76 18.96 33.72 13.49 47.21 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5000.00 11500.00 14500.00 31000.00 9920.00 40920.00 Other 4000.00 9200.00 11600.00 24800.00 7936.00 32736.00 Malta — Currency: pound (M) Valletta 8.50 9.00 12.00 29.50 9.44 38.94 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 4400.00 6200.00 7500.00 18100.00 5792.00 23892.00 Other 3520.00 4960.00 6000.00 14480.00 4633.60 19113.60 Mauritius — Currency: rupee (M) Port Louis 375.00 530.00 660.00 1565.00 500.80 2065.80 Mexico — Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Other 10.40 19.20 25.60 55.20 17.66 72.86 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 21.75 28.35 36.20 86.30 27.62 113.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montenegro — Currency: euro (EUR) Podgorica 6.00 10.00 16.00 32.00 10.24 42.24 Other 4.80 8.00 12.80 25.60 8.19 33.79 Montserrat — Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco — Currency: dirham Casablanca 190.00 247.00 265.00 702.00 224.64 926.64 Rabat 176.00 165.00 219.00 560.00 179.20 739.20 Other 140.80 132.00 175.20 448.00 143.36 591.36 Mozambique — Currency: dollar (US) Maputo- 13.00 19.00 32.00 12.80 44.80 Other- 10.40 15.20 25.60 10.24 35.84 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 560.00 1000.00 1160.00 2720.00 870.40 3590.40 Other 448.00 800.00 928.00 2176.00 696.32 2872.32 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 13.00 16.00 21.00 50.00 16.00 66.00 Other 10.40 12.80 16.80 40.00 12.80 52.80 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 3400.00 5100.00 6000.00 14500.00 4640.00 19140.00 Lagos 4100.00 5400.00 6700.00 16200.00 5184.00 21384.00 Other 2720.00 4080.00 4800.00 11600.00 3712.00 15312.00 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad- 1000.00 1300.00 2300.00 920.00 3220.00 Karachi- 1000.00 1300.00 2300.00 920.00 3220.00 Lahore- 1100.00 1200.00 2300.00 920.00 3220.00 Other- 800.00 1040.00 1840.00 736.00 2576.00 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 8.60 24.25 27.75 60.60 19.39 79.99 Other 6.88 19.40 22.20 48.48 15.51 63.99 Philippines — Currency: peso (P) Manila- 780.00 1070.00 1850.00 740.00 2590.00 Other- 624.00 856.00 1480.00 592.00 2072.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 36.00 31.00 36.00 103.00 32.96 135.96 Other 28.80 24.80 28.80 82.40 26.37 108.77 Portugal — Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico — Currency: dollar (US) Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 4.00 19.00 25.00 48.00 15.36 63.36 Other 3.20 15.20 20.00 38.40 12.29 50.69 Russia — Currency: Russian ruble (RUB) Moscow 480.00 1075.00 1500.00 3055.00 977.60 4032.60 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ... Pierre et Miquelon Islands — Currency: euro Saint-Pierre---- 40%- St. ...

The sum of all the items in column C = $200. Step 4: Calculating the total taxable benefit. The result of step 1 ($200) + the result of step 2 ($0) + the result of step 3 ($200) = a total taxable benefit of $400 that would be included on a T4 slip. The total of step 1 $200 Plus: the total of step 2 + $0 Plus: the total of step 3 + $200 Equals: the total taxable benefit $400 Report a problem or mistake on this page Thank you for your help! ...

Chapter 7 – Completing the T5007 slip General information Before completing the T5007 slips, see Chapter 5 – Filing methods. ... Chapter 8 – Completing the T5007 Summary General information Before completing the T5007 Summary, see Chapter 5 – Filing methods. ... For more information on how to fill out the T5007 slip and the T5007 Summary, see “ Chapter 7 – Completing the T5007 slip ” and “ Chapter 8 – Completing the T5007 Summary ”. ...

Line 12200 – Net partnership income (limited or non-active partners only) Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if you were either of the following: a limited partner a partner who was not actively involved in the partnership and not otherwise involved in a business or profession similar to that carried on by the partnership If neither of these conditions apply to you, report your share of the partnership's net income (or loss) on the applicable self-employment income lines (13500, 13700, 13900, 14100 and 14300) of your return. ... Forms and publications Income Tax Package Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Form T5004, Claim for Tax Shelter Loss or Deduction Interpretation Bulletin IT-510 ARCHIVED, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property Related topics Lines 12599 and 12600 – Rental income Lines 13499 to 14300 – Self-employment income Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 25100 – Limited partnership losses of other years Page details Date modified: 2025-01-21 ...