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Motor vehicle – Interest You can deduct interest on the money you borrow to buy a motor vehicle, zero-emission vehicle, passenger vehicle or a zero-emission passenger vehicle you use to earn business, professional, farming, or fishing income. ... To calculate the interest you can deduct, fill in "Chart B – Available interest expense for passenger vehicles and zero-emission passenger vehicles" of your form T2125, T2042, or T2121. ... Heather's available interest is the lesser of the following amounts: $2,200 (the total interest she paid in her 2024 fiscal period) $4,270 ($350 ÷ 30 × 366 days) Heather's records for her 2024 fiscal period: Business kilometres 20,000 km Total kilometres 25,000 km Expenses: Gasoline and oil $2,000 Repairs and maintenance $1,000 Insurance $1,900 Interest (on loan to buy vehicle) $2,200 Licence and registration $60 Total vehicle expenses $7,160 Heather determines the motor vehicle expenses she can deduct in her 2024 fiscal period: 20,000 (business kilometres) ÷ 25,000 (total kilometres) × $7,160 = $5,728 Heather can deduct $5,728 as motor vehicle expenses for her 2024 fiscal period. ...

The part of Sharon's net farm loss that she can deduct from her other income in 2017 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Therefore, your net loss from fishing was $7,000 [$18,000 – $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 – $2,000 = $5,000). ...

The part of Sharon's net farm loss that she can deduct from her other income in 2024 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Therefore, your net loss from fishing was $7,000 [$18,000 − $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 − $2,000 = $5,000). ...

He claims a basic personal amount of $7,523.93 calculated as follows: (240 days in Canada ÷ 366 days in 2016) × $11,474 = $7,523.93 David claims $7,523.93 on line 300 of his Schedule 1. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,125. (276 days in Canada ÷ 366 days in 2016) × $7,125 = $5,372.95 (A) Prorate the base income amount of $35,927. (276 days in Canada ÷ 366 days in 2016) × $35,927 = $27,092.49 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $27,092.49 = $2,907.51 (excess amount) $2,907.51 × 15 % = $436.13 (C) The age amount that Jennifer can claim is (A) minus (C): $5,372.95 – $436.13 = $4,936.82 Jennifer claims $4,936.82 on line 301 of her Schedule 1. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $11,474 (100 days in Canada ÷ 366 days in 2016) × $11,474 = $3,134.97 Subtract spouse's or common-law partner's net income. $3,134.97 – $800.00 = $2,334.97 Suzanne claims $2,334.97 on line 303 of her Schedule 1. ...

He claims a basic personal amount of $7,523.93 calculated as follows: (240 days in Canada ÷ 366 days in 2016) × $11,474 = $7,523.93 David claims $7,523.93 on line 300 of his Schedule 1. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,125. (276 days in Canada ÷ 366 days in 2016) × $7,125 = $5,372.95 (A) Prorate the base income amount of $35,927. (276 days in Canada ÷ 366 days in 2016) × $35,927 = $27,092.49 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $27,092.49 = $2,907.51 (excess amount) $2,907.51 × 15 % = $436.13 (C) The age amount that Jennifer can claim is (A) minus (C): $5,372.95 – $436.13 = $4,936.82 Jennifer claims $4,936.82 on line 301 of her Schedule 1. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $11,474 (100 days in Canada ÷ 366 days in 2016) × $11,474 = $3,134.97 Subtract spouse's or common-law partner's net income. $3,134.97 – $800.00 = $2,334.97 Suzanne claims $2,334.97 on line 303 of her Schedule 1. ...

Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit – See examples in the section on “ Automobile benefits – standby charges, operating expense benefit, and reimbursements ”. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving payroll correspondence from the CRA Make corrections after filing T4A-NR Summary – Payments to non-residents for services provided in Canada On this page What is a T4A-NR Summary What to report How to fill out What is a T4A-NR Summary The T4A-NR summary (T4A-NR-SUM) represents the total of the information reported on all of the T4A-NR slips you prepared for each recipient for the calendar year. ... Line 18 – Gross income Add the amountd in box 18 of all T4A-NR slips. ... Line 20 – Travel expenses Add the amountd in box 20 of all T4A-NR slips. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T4PS slip T4PS summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Recevoir votre avis de cotisation- PD7D Make corrections after filing T4A-NR Summary – Payments to non-residents for services provided in Canada On this page What is a T4A-NR Summary What to report How to fill out What is a T4A-NR Summary The T4A-NR summary (T4A-NR-SUM) represents the total of the information reported on all of the T4A-NR slips you prepared for each recipient for the calendar year. ... Line 18 – Gross income Add the amount in box 18 of all T4A-NR slips. Report the total on line 18. Line 20 – Travel expenses Add the amount in box 20 of all T4A-NR slips. ...

Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T4PS slip T4PS summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T5018 Summary – Statement of contract payments On this page What is a T5018 Summary What to report How to fill out What is a T5018 Summary Sample The T5018 Summary (T5018SUM) represents the total of the information reported on all of the T5018 slips you prepared for each recipient for the calendar year. ... Line 80 – Total number of T5018 slips filed Enter the total number of T5018 slips that you are filing with the T5018 Summary. Line 82 – Total construction subcontractor payments Add the amounts in box 22 of all T5018 slips. ...