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Examples – Employees of transit companies Example 1 – Non-taxable benefit You are a bus driver for the Toronto Transit Co. and your employer provides you with a free transit pass that only you can use. ... The taxable benefit to be included in your income is $150 ($10 × 15 passes). ... Example 4 – Taxable benefit You are a mechanic for the transit authority in Halifax. ...

After you send Form T2201 – Step by step process Step 1 – Form T2201 is received at CRA The CRA receives the fully completed and signed Form T2201, Disability Tax Credit Certificate. ... Step 3 – CRA’s decision We will send you a notice of determination to inform you of our decision. ... Step 4 – Claim the disability amount The notice of determination provides instructions about which year(s) you can claim the disability amount on your income tax and benefit return. ...

Box 15 – Survivor benefit The CPP or QPP may pay you a monthly pension if you are the surviving spouse or common-law partner of a person who contributed to CPP or QPP. ... Box 17 – Child benefit This amount is already included in box 20 of your T4A(P) slip. ... Box 18 – Death benefit This amount is already included in box 20 of your T4A(P) slip. ...

Examples – Remitting the GST/HST The following examples will help you apply the rules for remitting the GST/HST on employee benefits. ... Example 3 – Long-service award You bought a watch for $560 (including the GST/HST and PST) for your employee to mark the employee's 25 years of service. ... Example 4 – Special clothing You provided safety footwear designed to protect your employee from hazards associated with their employment. ...

Information for Canadian Small Businesses: Online services – For more information On this page… Online services My Account Handling business taxes online Receiving your CRA mail online Authorizing the withdrawal of a pre-determined amount from your bank account MyCRA – Mobile app Electronic payments For more information What if you need help? ... Step 1 – Talk to us first If you are not satisfied with the service you received, you can file a service complaint. ... Step 2 – Contact the CRA Service Complaints Program The CRA Service Complaints Program is for individuals and businesses. ...

Canada Pension Plan Enhancement Consultation for Self-employed Individuals – Part Two Version PDF On this page Introduction Purpose of the consultation Approach to the consultation What we heard Next steps Appendix A – Detailed results Appendix B – Draft marketing products Introduction Canadians started contributing more to the Canada Pension Plan (CPP) as of January 1, 2019 and this change is known as the CPP enhancement. ... Active Engagement # of people invited to participate: 6,069 # of completed submissions: 215 Participation rate: 3.54% Public input 1. ... n=215 146 (68%) 65 (30%) 4 (2%) Style V = Vibrant tip sheet Style M = Minimalist tip sheet For those who selected V: 6. ...

In 2014, we sent out 26 reminder letters (including 23 for political activities – see Audit screening process for more information). ... Transparency – reporting We have just completed the first full year of annual return (T3010) reporting with the new political activities schedule (Schedule 7). ... Audit findings – political activities Many of the audits are ongoing. ...

In 2014, we sent out 26 reminder letters (including 23 for political activities – see Audit screening process for more information). ... Transparency – reporting We have just completed the first full year of annual return (T3010) reporting with the new political activities schedule (Schedule 7). ... Audit findings – political activities Many of the audits are ongoing. ...

Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 7 – Capital gains On this page… How to calculate your capital gain or loss Other special rules Information reporting of tax avoidance transactions This chapter explains the capital gains rules for people who farm or fish. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Blank space for dollar value Amount A Adjusted cost base $ Blank space for dollar value Amount B A minus B $ Blank space for dollar value Amount C Outlays and expenses $ Blank space for dollar value Amount D Capital gain before reduction (C minus D) $ Blank space for dollar value Amount E Method 2 reduction $ Blank space for dollar value Amount F Capital gain after reduction (E minus F) $ Blank space for dollar value Amount G Note Transfer the entries on lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2017, under "Qualified farm or fishing property" or "Real estate, depreciable properties, and other property. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following: Proceeds of disposition $ Blank space for dollar value Line 1 Adjusted cost base $ Blank space for dollar value Line 2 Line 1 minus line 2 $ Blank space for dollar value Line 3 Outlays and expenses $ Blank space for dollar value Line 4 Line 3 minus line 4 = Capital gain (loss) $ Blank space for dollar value Line 5 Note You have to calculate the capital gain or loss on each property separately. ...

Helena has these details: Value of land when she purchased her farm FMV of similar farmland per acre $3,750 FMV of a typical residential building site in the area $15,000 Value of land when she sold her farm FMV of similar farmland per acre $6,250 FMV of a typical residential building site in the area $25,000 Adjusted cost base (ACB) – actual purchase price Land $120,000 House $60,000 Barn $16,000 Silo $4,000 Total $200,000 Proceeds of disposition – actual sale price Land $200,000 House $75,000 Barn $20,000 Silo $5,000 Total $300,000 Proceeds of disposition Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $25,000 $175,000 $200,000 House $75,000 not applicable $75,000 Barn not applicable $20,000 $20,000 Silo not applicable $5,000 $5,000 Total $100,000 $200,000 $300,000 Minus ACB: Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $15,000 $105,000 $120,000 House $60,000 not applicable $60,000 Barn not applicable $16,000 $16,000 Silo not applicable $4,000 $4,000 Total $75,000 $125,000 $200,000 Gain on sale Principal residence Farm properties Total Gain on sale $25,000 $75,000 $100,000 Minus: Gain on principal residence Footnote 2 $25,000 not applicable $25,000 Capital gain $0 $75,000 $75,000 Taxable capital gain (½ × $75,000) $37,500 Footnote 1tb3 Helena uses the value of a typical residential building site for the land that is part of her principal residence, because the FMV of a typical site in the area is more than the FMV of one acre of farmland. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Blank space for dollar value Amount A Adjusted cost base $ Blank space for dollar value Amount B Line A minus line B $ Blank space for dollar value Amount C Outlays and expenses $ Blank space for dollar value Amount D Capital gain before reduction (Line C minus line D) $ Blank space for dollar value Amount E Method 2 reduction $ Blank space for dollar value Amount F Capital gain after reduction (Line E minus line F) $ Blank space for dollar value Amount G Note Transfer the entries from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2024, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following: Proceeds of disposition $ Blank space for dollar value Line 1 Adjusted cost base $ Blank space for dollar value Line 2 Line 1 minus line 2 $ Blank space for dollar value Line 3 Outlays and expenses $ Blank space for dollar value Line 4 Line 3 minus line 4 = Capital gain (loss) $ Blank space for dollar value Line 5 Note You have to calculate the capital gain or loss on each property separately. ...