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Excise Duty Rate Changes – July 1, 2006 From: Canada Revenue Agency May 2006 On May 2, 2006, the Minister of Finance tabled a Notice of Ways and Means Motion, which amends the Excise Act and Excise Act, 2001 to introduce new excise duty rates. ... Wine New rates for wine More than 7% of absolute ethyl alcohol by volume $0.62 per litre More than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume $0.295 per litre Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre Beer Made by domestic brewers with production of more than 300,000 hectolitres per year and all imported beer New rates for beer More than 2.5% of absolute ethyl alcohol by volume $31.22 per hectolitre More than 1.2% of absolute ethyl alcohol by volume but not more than 2.5% of absolute ethyl alcohol by volume $15.61 per hectolitre Not more than 1.2% of absolute ethyl alcohol by volume $2.591 per hectolitre Domestic production – small and mid-sized brewers More than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $3.122 2,001 – 5,000 $6.244 5,001 – 15,000 $12.488 15,001 – 50,000 $21.854 50,001 – 75,000 $26.537 75,001 – 300,000 $31.22 More than 1.2% but not more than 2.5% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at More than 1.2% but not more than 2.5% of absolute ethyl alcohol Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $1.561 2,001 – 5,000 $3.122 5,001 – 15,000 $6.244 15,001 – 50,000 $10.927 50,001 – 75,000 $13.269 75,001 – 300,000 $15.61 Not more than 1.2% of absolute ethyl alcohol New rates for Domestic production – small and mid-sized brewers at not more than 1.2% Annual production volume increments (hectolitres) Applicable rate (per hectolitre) 0 – 2,000 $0.259 2,001 – 5,000 $0.518 5,001 – 15,000 $1.036 15,001 – 50,000 $1.814 50,001 – 75,000 $2.202 75,001 – 300,000 $2.591 Note: The reduced rates do not apply to licensed brewers whose annual beer production is greater than 300,000 hectolitres. Tobacco products All provinces and territories – regular domestic market New rates for tobacco products in all provinces and territories Excise Duty Additional Duty Cigarettes $0.41025 per five or fraction of five cigarettes N/A Tobacco sticks $0.0605 per stick N/A Manufactured tobacco – other $55.90 per kilogram N/A Raw leaf tobacco $1.572 per kilogram N/A Cigars $16.60 per 1,000 cigars Greater of $0.066 or 66% * * 66% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Chapter 14- 8506 – Money Purchase Provisions On this page 14 8506 – Money Purchase Provisions 14.1 8506(1) – Permissible Benefits 14.1.1 8506(1)(a) – Lifetime retirement benefits 14.1.2 8506(1)(b) – Bridging benefits 14.1.3 8506(1)(c) – Guarantee period 14.1.4 8506(1)(d) – Post-retirement survivor benefits 14.1.5 8506(1)(e) – Pre-retirement survivor benefits 14.1.6 8506(1)(e.1) – Variable benefits 14.1.7 8506(1)(e.2) – Variable Payment Life Annuity 14.1.8 8506(1)(f) – Payment from account 14.1.9 8506(1)(g) – Payments from account after death 14.1.10 8506(1)(h) – Commutation of benefits 14.1.11 8506(1)(i) – Commutation of benefits after death 14.2 8506(2) – Additional Conditions 14.2.1 8506(2)(a) – Employer contributions acceptable to the Minister 14.2.2 8506(2)(b) – Employer contributions with respect to particular members 14.2.3 8506(2)(b.1) – Allocation of employer contributions 14.2.4 8506(2)(c) – Employer contributions not permitted 14.2.5 8506(2)(c.1) – Contributions not permitted 14.2.6 8506(2)(d) – Return of contributions 14.2.7 8506(2)(e) – Allocation of earnings 14.2.8 8506(2)(f) – Payment or reallocation of forfeited amounts 14.2.9 8506(2)(g) – Retirement benefits 14.2.10 8506(2)(h) – Undue deferral of payment – Death of the member 14.2.11 8506(2)(i) –Undue deferral of payment – Death of a specified beneficiary 14.3 8506(2.1) – Alternative Method for Allocating Employer Contributions 14.4 8506(3) – Reallocation of Forfeitures 14.5 8506(4) – Non-Payment of Minimum Amount – Plan Revocable 14.6 8506(5) – Minimum Amount 14.7 8506(6) – Determination of Account Balance 14.8 8506(7) – When the Minimum Amount is Nil 14.9 8506(8) – Specified Beneficiary 14.10 8506(9) and (10) – Adjusted Minimum Amount for 2008 14.11 8506(13)- VPLA fund 14 8506 – Money Purchase Provisions Section 8506 of the Regulations describes the benefits that may be provided under an MP provision of a pension plan and contains conditions applicable to a plan that has an MP provision. ... Cross references: Transfer of surplus – DB to MP – 147.3(4.1) Transfer where MP replaces DB provision – 147.3(8) Pension credit MP provision – 8301(4) Transfer of property between provisions – 8502(k) Newsletter No. 94-2, Technical Questions and Answers 14.2.5 8506(2)(c.1) – Contributions not permitted Contributions or amounts transferred from another RPP are not permitted for a member after the calendar year in which he or she turns 71. ... Plan text Plans must provide that any forfeited amounts and related earnings will be paid or reallocated by the end of the year following the year in which they arose Cross references: Pension Credit – MP Provision – 8301(4) Payment from Account – 8506(1)(f) Extension of timeline for Reallocation of Forfeitures – 8506(3) 14.2.9 8506(2)(g) – Retirement benefits Plans must state how the retirement benefits will be provided. ...

Cross references: Multi-Employer Plan – 8500(1) Suspension or Cessation of Pension – 8503(8) Re-Employed Member – 8503(9) Statutory Plans – Special Rules – 8503(13) Phased Retirement – 8503(16) – (23) 10.3 8503(3)(c) – Early retirement Early retirement eligibility service This paragraph provides that LRBs under a DB provision can be paid without a reduction on account of early retirement if the LRBs commence on or after specified periods set out in this paragraph. ... Cross references: Totally and Permanently Disabled – 8500(1) Multi-Employer Plan – 8500(1) Early Retirement – 8503(3)(c) Undue Deferral of Payment – 8503(4)(d) Evidence of Disability – 8503(4)(e) & (f) Limits Dependent on CPI – 8503(12) Excluded Benefits – 8504(10) Excluded Benefits – 8504(11) Benefits Under Grandfathered Plan – Pre-1992 Disability – 8509(4.1) Condition Not Applicable to Grandfathered Plans – 8509(5)(a) Special Rules – MEP – 8510(5) 10.5 8503(3)(e) – Pre-1991 benefits Paragraph 8503(3)(e) of the Regulations allows the CRA to continue to apply a number of restrictions in IC72-13R8, to pre-1991 benefits, that have not been included in the Regulations or that differ from the restrictions in the Regulations. ... Cross references: Appropriate Pension Adjustments – 8502(l) Increase in Accrued Benefits – Part-Timers – 8503(3)(i) Artificially Reduced Pension Adjustment – 8503(14) Benefit Accrual Rate Greater Than 2 Per Cent – 8509(8) Conditions Applicable to Amendments – 8511(1)(a) 10.9 8503(3)(i) – Increase in accrued benefits Paragraph 8503(3)(i) of the Regulations generally applies only where benefits are provided to part-time workers. ...

Worksheet 3 – Example Example Corporation A has estimated its tax for 2016 at $240,000. ... Worksheet 3 – Calculating quarterly instalment payments for 2016 Option 1 for calculating quarterly instalment payment for 2016 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 1: No value= 60,000 Option 2 for calculating quarterly instalment payments for 2015 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 2: = 60,000 Option 3 for calculating quarterly instalment payments for 2014 (instalments $77,000) Description Amount Part I tax payable 36,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 36,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 36,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 36,000 Divide by: ÷ 4 First payment due under option 3: = 9,000 Previous-year instalment base (option 2 instalment base amount above) 240,000 Subtract: the total of payments 1 and 2 under option 3 − 9,000 Difference = 231,000 Divide by: ÷ 3 Each of the remaining 3 payments due under option 3: = 77,000 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS3, Calculating quarterly instalment payments for 2016 Date modified: 2015-12-15 ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

ARCHIVED — T581 Forward-Averaging Tax Credits for 1997 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 1997 – Standard print PDF (t581-97e.pdf) 1996 – Standard print PDF (t581-96e.pdf) 1995 – Standard print PDF (t581-95e.pdf) 1994 – Standard print PDF (t581-94e.pdf) 1993 – Standard print PDF (t581-93e.pdf) 1991 – Standard print PDF (t581-91e.pdf) 1990 – Standard print PDF (t581-90e.pdf) 1989 – Standard print PDF (t581-89e.pdf) 1988 – Standard print PDF (t581-88e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...