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Table of contents New for the Northwest Territories for 2019 Benefits for individuals and families of the Northwest Territories Northwest Territories child benefit Northwest Territories cost of living offset File your return Completing your Northwest Territories forms Definitions Form NT428, Northwest Territories Tax When to complete Form T2203, Provincial and Territorial Taxes for 2019 – Multiple Juridictions Part A – Northwest Territories non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount (for self) Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 58729 – Allowable amount of medical expenses for other dependants Part B – Northwest Territories tax on taxable income Northwest Territories tax rates for 2019 Part C – Northwest Territories tax Line 46 – Northwest Territories tax on split income Line 53 – Northwest Territories additional tax for minimum tax purposes Line 55 – Territorial foreign tax credit Lines 57 and 58 – Political contribution tax credit Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living tax credit New for the Northwest Territories for 2019 The personal income levels used to calculate your Northwest Territories tax have changed. ... Line 58440 – Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 31600 of your return. ... Line 58560 – Your tuition and education amounts Complete Schedule NT(S11), Territorial Tuition and Education Amounts. ...

In This Issue Eligible Dividend Designation – Subsection 89(14) The “More Than Five Full-Time Employees” Test Meaning of “Business” Rulings (Opinions) on Proposed Legislative Amendments Definition of “Tax Shelter” – Subsection 237.1(1) Donation of Flow-Through Shares – subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debentures – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

In This Issue Eligible Dividend Designation – Subsection 89(14) The “More Than Five Full-Time Employees” Test Meaning of “Business” Rulings (Opinions) on Proposed Legislative Amendments Definition of “Tax Shelter” – Subsection 237.1(1) Donation of Flow-Through Shares – subparagraph 38(a.1)(i), subsection 248(35) through (41) and section 237.1 Date-Stamping Procedures Conversion from Canadian GAAP to IFRS Exchangeable Debentures – Paragraph 20(1)(f) Convertible Debt Transfer Pricing and Dispute Resolution Stock Benefit Withholding Requirements Loss Consolidation and Provincial GAAR Provincial Income Allocation – Section 400 of the Income Tax Regulations Deductibility of Interest on Money Borrowed to Acquire Common Shares 5th Protocol to the Canada-US Tax Convention – Hybrid Entities 5th Protocol to the Canada-US Tax Convention – Limitation on Benefits Functional Currency Tax Reporting Rules The Income Tax Technical News is produced by the Legislative Policy and Regulatory Affairs Branch. ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

Table of contents New for Alberta for 2021 Alberta benefits for individuals and families Alberta child and family benefit File your return Completing your Alberta form Definitions Form AB428, Alberta Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Alberta tax on taxable income Alberta tax rates for 2021 Part B – Alberta non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your unused tuition and education amounts Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Alberta tax Line 53 – Alberta tax on split income Line 60 – Alberta additional tax for minimum tax purposes Line 62 – Provincial foreign tax credit Line 65 – Alberta political contributions tax credit Part D – Alberta credits Line 67 – Unused Alberta investor tax credit Line 68 – Alberta stock savings plan tax credit New for Alberta for 2021 The Alberta dividend tax credit rate for eligible dividends decreases from 10% to 8.12% for 2021 and subsequent taxation years. ... Part C – Alberta tax Line 53 – Alberta tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Alberta tax to enter on line 42800 of your return. ... Part D – Alberta credits Line 67 – Unused Alberta investor tax credit You can claim your unused Alberta investor tax credit amounts from investments made in 2019 or earlier in the following four tax years, up to a maximum of $60,000 per tax year. ...

Table of contents New for Alberta for 2022 Alberta benefits for individuals and families Alberta child and family benefit File your return Completing your Alberta form Definitions Form AB428, Alberta Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Alberta tax on taxable income Alberta tax rates for 2022 Part B – Alberta non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your unused tuition and education amounts Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Alberta tax Line 53 – Alberta tax on split income Line 60 – Alberta additional tax for minimum tax purposes Line 62 – Provincial foreign tax credit Line 65 – Alberta political contributions tax credit Part D – Alberta credits Line 67 – Unused Alberta investor tax credit Line 68 – Alberta stock savings plan tax credit New for Alberta for 2022 The personal income levels and most provincial non-refundable tax credit amounts have changed. ... Part C – Alberta tax Line 53 – Alberta tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Alberta tax to enter on line 42800 of your return. ... Part D – Alberta credits Line 67 – Unused Alberta investor tax credit You can claim your unused Alberta investor tax credit amounts from investments made in 2019 or earlier in the following four tax years, up to a maximum of $60,000 per tax year. ...

General information Saskatchewan Low-Income Tax Credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1993 or later Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5879 – Graduate tax exemption amount Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Line 56 – Royalty tax rebate Lines 58 and 59 – Political contribution tax credit Lines 61 to 63 – Labour-sponsored venture capital tax credit Lines 66 to 70 – Saskatchewan employee's tools tax credit Line 72 to 81 – Saskatchewan mineral exploration tax credit Form SK479, Saskatchewan Credits Lines 1 to 9 – Graduate retention program tuition rebate Line 10 – Active families benefit For more information What's new for 2011? ... Line 5804 – Basic personal amount Claim $14,535. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2011, and your net income (line 236 of your return) is less than $62,481. ... Supporting documents – Attach your 2011 Tuition Rebate Eligibility Certificate to your paper return. ...

General information Saskatchewan Low-Income Tax Credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1993 or later Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5879 – Graduate tax exemption amount Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Line 56 – Royalty tax rebate Lines 58 and 59 – Political contribution tax credit Lines 61 to 63 – Labour-sponsored venture capital tax credit Lines 66 to 70 – Saskatchewan employee's tools tax credit Line 72 to 81 – Saskatchewan mineral exploration tax credit Form SK479, Saskatchewan Credits Lines 1 to 9 – Graduate retention program tuition rebate Line 10 – Active families benefit For more information What's new for 2011? ... Line 5804 – Basic personal amount Claim $14,535. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2011, and your net income (line 236 of your return) is less than $62,481. ... Supporting documents – Attach your 2011 Tuition Rebate Eligibility Certificate to your paper return. ...

General information Saskatchewan Low-Income Tax Credit Completing your Saskatchewan forms Form SK428, Saskatchewan Tax Step 1 – Saskatchewan non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5821 – Amount for dependent children born in 1993 or later Line 5822 – Senior supplementary amount Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self-employment and other eligible earnings Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5879 – Graduate tax exemption amount Line 5896 – Donations and gifts Step 2 – Saskatchewan tax on taxable income Step 3 – Saskatchewan tax Line 42 – Saskatchewan farm and small business capital gains tax credit Line 44 – Saskatchewan tax on split income Line 52 – Saskatchewan additional tax for minimum tax purposes Line 54 – Provincial foreign tax credit Line 56 – Royalty tax rebate Lines 58 and 59 – Political contribution tax credit Lines 61 to 63 – Labour-sponsored venture capital tax credit Lines 66 to 70 – Saskatchewan employee's tools tax credit Line 72 to 81 – Saskatchewan mineral exploration tax credit Form SK479, Saskatchewan Credits Lines 1 to 9 – Graduate retention program tuition rebate Line 10 – Active families benefit For more information What's new for 2011? ... Line 5804 – Basic personal amount Claim $14,535. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2011, and your net income (line 236 of your return) is less than $62,481. ... Supporting documents – Attach your 2011 Tuition Rebate Eligibility Certificate to your paper return. ...

General information Northwest Territories Child Benefit Completing your Northwest Territories forms Form NT428, Northwest Territories Tax Step 1 – Northwest Territories non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self‑employment and other eligible earnings Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Northwest Territories tax on taxable income Step 3 – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 47 – Northwest Territories additional tax for minimum tax purposes Line 49 – Territorial foreign tax credit Lines 51 and 52 – Political contribution tax credit Line 54 – Risk capital investment tax credits Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living tax credit For more information What's new for 2011? ... Line 5804 – Basic personal amount Claim $12,919. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2011, and your net income (line 236 of your return) is less than $75,088. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...

General information Northwest Territories Child Benefit Completing your Northwest Territories forms Form NT428, Northwest Territories Tax Step 1 – Northwest Territories non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment Insurance premiums through employment Line 5829 – Employment Insurance premiums on self‑employment and other eligible earnings Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Northwest Territories tax on taxable income Step 3 – Northwest Territories tax Line 39 – Northwest Territories tax on split income Line 47 – Northwest Territories additional tax for minimum tax purposes Line 49 – Territorial foreign tax credit Lines 51 and 52 – Political contribution tax credit Line 54 – Risk capital investment tax credits Form NT479, Northwest Territories Credit Lines 1 to 14 – Cost of living tax credit For more information What's new for 2011? ... Line 5804 – Basic personal amount Claim $12,919. Line 5808 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2011, and your net income (line 236 of your return) is less than $75,088. ... Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. ...