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Dual tax rates – Example 2 Income earned in more than one province or territory When you allocate taxable income to more than one province or territory, you also have to allocate proportionally any income eligible for the small business deduction. ... To calculate its Nova Scotia income tax, Corp Y does the following calculations: Taxable income allocated to Nova Scotia (from Schedule 5) $60,000 Taxable income allocated to the Yukon (from Schedule 5) + $30,000 Total taxable income earned in Canada = $90,000 Least of lines 400, 405, 410, and 427 from the T2 return in the federal small business deduction calculation $78,000 Income eligible for the federal small business deduction attributed to Nova Scotia: ($60,000 ÷ $90,000) × $78,000 = $52,000 Taxable income earned in Nova Scotia $60,000 Minus: Income eligible for the federal small business deduction attributed to Nova Scotia − $52,000 Amount taxed at higher rate = $8,000 Taxes payable at higher rate: $8,000 × 16% $1,280 Taxes payable at lower rate: $52,000 × 3% $1,560 Nova Scotia tax payable = $2,840 To calculate its Yukon income tax payable, Corp Y would repeat the same steps, using the rates that apply. ...

Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

Line F – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (Line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Chapter 17- 8510 – Multi-Employer Plan and Specified Multi-Employer Plan On this page... 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Participating employer – 147.1(1) Active member – 8500(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Pension contributions deductible – employer contributions – 147.2(1)(c) Multi-employer plan – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of specified multi-employer plan – 8510(2) Designated laws – 8513 Special rules for designated plans – 8515 Specified individuals – 8515(4) Page details Date modified: 2021-11-17 ...