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Area A – Calculation of capital cost allowance claim For detailed information about any column in Area A of Form T776, select the number of the column from the drop-down menu below: Column 1 – Class number Column 2 – Undepreciated capital cost (UCC) at the start of the year Column 3 – Cost of additions in the year Column 4 – Cost of additions from column 3 that are DIEPs Column 5 – Proceeds of disposition in the year Column 6 – Proceeds of disposition of DIEP Column 7 – UCC after additions and dispositions Column 8 – UCC of DIEP Column 9 – Immediate expensing amount for DIEPs Column 10 – Cost of remaining additions after immediate expensing Column 11 – Cost of remaining additions from column 10 that are AIIPs or ZEVs Column 12 – Remaining UCC after immediate expensing Column 13 – Proceeds of dispositions available to reduce additions of AIIPs and ZEVs Column 14 – UCC adjustment for current-year additions of AIIPs and ZEVs Column 15 – Adjustment for current-year additions subject to the half-year rule Column 16 – Base amount for CCA Column 17 – CCA rate (%) Column 18 – Available CCA for the year Column 19 – Non-compliant amount of CCA Column 20 – CCA claim for the year Column 21 – UCC at the end of the year 1 Class number 2 Undepreciated capital cost (UCC) at the start of the year 3 Cost of additions in the year (see Areas B and C) 4 Cost of additions from column 3 that are DIEPs (property must be available for use in the year) 5 Proceeds of dispositions in the year (see Areas D and E) 6 Proceeds of dispositions of DIEP (enter amount from col. 5 that relates to DIEP from col. 4) 7 Footnote 1 UCC after additions and dispositions (col. 2 plus col. 3 minus col. 5) 8 UCC of DIEP (col. 4 minus col. 6) 9 Immediate expensing amount for DIEPs 10 Cost of remaining additions after immediate expensing (col. 3 minus col. 9) 11 Cost of remaining additions from column 10 that are AIIPs or ZEVs 12 Remaining UCC after immediate expensing (col. 7 minus col. 9) 13 Proceeds of dispositions available to reduce additions of AIIPs and ZEVs (col. 5 minus col. 10 plus col. 11). ... If negative, enter "0" 16 Base amount for CCA (col. 12 plus col. 14 minus col. 15) 17 CCA rate (%) 18 Available CCA for the year (col. 16 multiplied by col. 17 or, a lower amount, plus col. 9) 19 Non-compliant amount of CCA (see Chart B below) 20 CCA claim for the year (col. 18 minus col. 19) 21 UCC at the end of the year (col. 7 minus col. 20) Total immediate expensing claim for the year: Total of column 9 i Total CCA claim for the year Footnote 2:Total of column 20 ii Footnotes Footnote 1 If you have a negative amount in column 7, add it to income as a recapture under "Recaptured capital cost allowance" on line 9947. ...

Chart 1 Interest to report for "C" bonds using the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 13.81 × 12.53 Line B × Line C Include this amount on line 121 = = = If you want to change to the annual accrual method, complete Chart 2 to calculate the amount to report. Chart 2 Interest to report for "C" bonds if you want to change to the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount × 15.05 × 35.78 × 23.10 Line B × Line C Include this amount on line 121 = = = If you already use the cash or receivable method, you have to report the interest at least every three years. ... If you have a tax shelter, see " Tax shelters " on page 12. ...

Excise Duty Rate Changes – July 1, 2006 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. ...

Adjusted cost base (ACB) calculation for flow-through entity Step 1 – Reduction of the ACB Designated proceeds of disposition (column 2 of Chart A of Form T664) Blank space to input proceeds of disposition Blank space to input amount Line 1 FMV at the end of February 22, 1994 (Step 1 of Form T664) Blank space to input amount Chart A × multiply by 1.1 = Equals − Minus Line 2 Line 1 minus line 2 (if negative, enter "0") = Equals Line 3 If the amount on line 3 is "0", do not complete the rest of this chart. ... Amount from column 4 of Chart A of Form T664 Blank space to input amount Line 7 Amount from column 3 of Chart A of Form T664 ÷ Divided by Line 8 Line 7 divided by line 8 = Equals Line 9 Amount from line 6 × Multiply by Line 10 Line 9 multiplied by line 10 = Equals − Minus Line 11 Line 6 minus line 11 = Equals − Minus Line 12 Reduction: Line 3 minus line 12 = Equals Line 13 If the amount on line 13 is negative, do not complete Step 2. Step 2 – Revised ACB ACB at the end of February 22, 1994 from line 5 Blank space to input amount Line 14 Reduction from line 13 − Minus Line 15 Revised ACB on February 23, 1994: Line 14 minus line 15 (if negative, enter “0”) = Equals Line 16 Use the amount from line 16 to calculate the capital gain or loss when you sell your shares of, or interest in, the flow-through entity. ...

The total CPP amounts Damien will contribute are as follows: Annual contribution rate and amount on income below first earnings ceiling Damien (employee)- $45,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/employer) First earnings ceiling Second earnings ceiling Damien's annual CPP contributions at 5.95% 2024 5.95% $68,500 $73,200 ($45,000- $3,500) × 5.95% = $2,469 2025 5.95% $71,300 $81,200 ($45,000- $3,500) × 5.95% = $2,469 Pierre (self-employed)- $75,000 income Pierre's situation is different since Pierre is self-employed. ... Annual contribution rate and amount on income below first earnings ceiling Pierre (self-employed)- $75,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Pierre's annual CPP contributions at 11.9% 2023 11.9% $66,600 N/A ($66,600-$3,500) × 11.9% = $7,509 2024 11.9% $68,500 $73,200 ($68,500- $3,500) × 11.9% = $7,735 2025 11.9% $71,300 $81,200 ($71,300- $3,500) × 11.9% = $8,068 Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Pierre (self-employed)- $75,000 income- Annual CPP2 contributions rate and amount on income above the first earnings ceiling up to the second earnings ceiling Year Contribution rate First earnings ceiling Second earnings ceiling Contribution rate Pierre's annual CPP2 contributions at 8% 2024 8% $68,500 $73,200 8% ($73,200- $68,500) × 8% = $376 2025 8% $71,300 $81,200 8% ($75,000- $71,300) × 8% = $296 Pierre's total contributions will be: Pierre (self-employed)- $75,000 income- Pierre's total contributions will be: Year Base CPP contribution amount (11.9%) + CPP2 contributions (8%) = Total annual CPP contributions 2023 $7,509 N/A $7,509 2024 $7,735 $376 $8,111 2025 $8,068 $296 $8,364 Ayesha (employee)- $150,000 income Since Ayesha's income is higher than the first earnings ceiling, they will make base and first additional CPP contributions at 5.95% and, beginning in 2024, CPP2 contributions, 4% of YAMPE- YMPE. ... Annual contribution rate and amount on income below first earnings ceiling Ayesha (employee)- $150,000 income- Annual contribution rate and amount on income below first earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP contributions at 5.95% 2023 5.95% $66,600 N/A ($66,600- $3,500) × 5.95% = $3,754 2024 5.95% $68,500 $73,200 ($68,500- $3,500) × 5.95% = $3,868 2025 5.95% $71,300 $81,200 ($71,300- $3,500) × 5.95% = $4,034 Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Ayesha (employee)- $150,000 income- Annual CPP2 contributions rate and amount on income above first earnings ceiling up to second earnings ceiling Year Contribution rate split (employee/ employer) First earnings ceiling Second earnings ceiling Ayesha's annual CPP2 contributions at 4% 2023 N/A $66,600 N/A N/A 2024 4% $68,500 $73,200 ($73,200- $68,500) × 4% = $188 2025 4% $71,300 $81,200 ($81,200- $71,300) × 4% = $396 Ayesha's total contributions will be: Ayesha (employee)- $150,000 income- Ayesha's total contributions will then be: Year First contribution amount + CPP2 contribution amount = Total annual CPP contribution 2023 $3,754 $0 $3,754 2024 $3,868 $188 $4,056 2025 $4,034 $396 $4,430 More information For more information on payroll deductions, please visit the following pages on Canada.ca About the deduction of Canada Pension Plan (CPP) contributions How to calculate payroll deductions and contributions Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more For more information on CPP benefits, the CPP enhancements, and the Canada Workers benefit, please visit the following pages on Canada.ca CPP Retirement pension- How much you could receive Canada Pension Plan (CPP) and the CPP enhancement Canada Workers Benefit Search for related information by keyword: Pensions | Canada Revenue Agency | Canada | Taxes | general public | backgrounders Page details Date modified: 2023-12-15 ...

T5013SCH141 General Index of Financial Information (GIFI) – Additional Information Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t5013sch141-fill-23e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2021 – Fillable PDF (t5013sch141-fill-21e.pdf) 2016 – Fillable PDF (t5013sch141-fill-16e.pdf) 2015 – Fillable PDF (t5013sch141-fill-15e.pdf) 2013 – Fillable PDF (t5013sch141-fill-13e.pdf) Print and fill out by hand Standard print PDF (t5013sch141-23e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2021 – Standard print PDF (t5013sch141-21e.pdf) 2016 – Standard print PDF (t5013sch141-16e.pdf) 2015 – Standard print PDF (t5013sch141-15e.pdf) 2013 – Standard print PDF (t5013sch141-13e.pdf) 2011 – Standard print PDF (t5013sch141-11e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...