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Employees profit-sharing plan (EPSP) (lines 229 and 418) – You may have to pay a new tax if you are a specified employee and contributions your employer made to an EPSP and allocated to you for the year exceed a threshold. ... Canada Pension Plan (CPP) working beneficiaries contributions- (line 308) – As of January 1, 2012, the rules for contributing to the CPP changed. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Income Insurance IT-227 Group Term Life Insurance Premiums IT-244 Gifts by Individuals of Life Insurance Policies as Charitable Donations IT-309 Premiums on Life Insurance Used as Collateral IT-355 Interest on Loans to Buy Life Insurance Policies and Annuity Contracts, and Interest on Policy Loans IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-416 Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder IT-430 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death If you have any comments regarding the matters discussed in this bulletin, please send them to: Director, Technical Publications Division Policy and Legislation Branch Revenue Canada 875 Heron Road Ottawa ON K1A 0L8 APPENDIX SUMMARY OF THE ACCRUAL RULES UNDER SECTION 12.2 LIFE INSURANCE POLICIES LAST ACQUIRED AFTER 1989 By any Taxpayer annual accrual reporting Under subsection 12.2(1) see ¶ 5 and exceptions in ¶ 4 LIFE INSURANCE POLICIES LAST ACQUIRED BEFORE 1990 By a corporation, partnership, unit trust, or a trust with a corporation or partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 annual accrual reporting required under former subsection 12.2(1) see ¶s 7(a) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above By an individual or a trust having no corporation or a partnership as a beneficiary: life insurance policy last acquired after December 1, 1982 and before 1990 triennial accrual reporting required under former subsection 12.2(3) unless an election has been made under former subsection 12.2(4) to report on an annual accrual basis See ¶s 7(b) and 8 and exceptions in ¶ 9 annuity contract last acquired after December 19, 1980 and before December 2, 1982 under which annuity payments did not commence before December 2, 1982 same as above same as above Explanation of Changes for Interpretation Bulletin IT-87R2 Policyholders' Income from Life Insurance Policies Introduction The purpose of the Explanation of Changes is to give the reasons for the revisions to an interpretation bulletin. ...

Employees profit-sharing plan (EPSP) (lines 229 and 418) – You may have to pay a new tax if you are a specified employee and contributions your employer made to an EPSP and allocated to you for the year exceed a threshold. ... Canada Pension Plan (CPP) working beneficiaries contributions- (line 308) – As of January 1, 2012, the rules for contributing to the CPP changed. ... Previous page | Table of contents | Next page Page details Date modified: 2011-01-05 ...

Calculation of P's gross profit P's gross profit (after selling all the production at $12 a unit) will be $340, calculated as follows: Sales: Disposition to C 40 units at $11 = $440 Disposition on the market 100 units at $12 = $1,200 Total sales $1,640 Cost of sales: Purchase from C 100 units at $13 = $1,300 Gross profit $340 For tax purposes, P's gross income would be $600 (gross profit of $340 plus the Crown charges of $260). ...

Internet access If you have access, you can find many of our publications at / on the Internet. ... See " Authorizing your representative " below. In person- If you visit us, we will ask you for one piece of signed identification with your picture. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule NU(S11) to calculate the territorial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education, and Textbook Amounts Certificate, TL11A, Tuition, Education, and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education, and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ... How to Claim Enter your total contributions on line 15, and determine the amount to enter on line 16 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 16. ... Receipts – Attach Form T1317 and your Business training tax credit certificate(s) to your paper return. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ...

To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

Direct deposit a-2000-15 /_jcr_content/par/img_78057/image.img.gif/1494476444211.gif" width="66" class="img-responsive cq-dd-image" /> You can have your income tax refund, as well as your GST/HST credit and Canada Child Tax Benefit (CCTB) payments (including those from certain related provincial or territorial programs) deposited directly into your account at a financial institution in Canada. ... See " What penalties and interest do we charge? " on page 10 for details. ...