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Determination of eligible amount: Actual ticket price   $200 Less: Comparable non-charity ticket price $100   Complimentary items $  35   Advantage   $135 Eligible amount   $  65 The value of the complimentary items is $35, which exceeds the lesser of 10% of $200 ($20) and $75. ... Determination of eligible amount Participation fee   $200 Less: Green fee $50   Cart rental $20   Complimentary items/door and achievement prizes $35   Food and beverage $30   Hole-in-one prize   $  0   Advantage   $135 Eligible amount (non-members)   $  65 The total value of the complimentary items and the door and achievement prizes of $35 to each participant exceeds the lesser of 10% of the participation fee of $200 ($20) and $75. ... Determination of eligible amount Contribution   $250 Less: Complimentary items Key chain $10   *Discount $40   *Parking vouchers   $40   Advantage   $ 90 Eligible amount   $160 Since the amount of the advantage ($90) received by a contributor is less than 80% of $250 ($200), donative intent may be presumed and a tax receipt may be issued in the amount of $160. ...

For information on commercial rent please see GST/HST Memorandum 19-4-1, Commercial Real Property – Sales and Rentals. ... Fuel charge rate adjustments – April 1, 2020 reminder Under the Greenhouse Gas Pollution Pricing Act, fuel charge rates increase April 1 of each year through 2022. ... Go to the Technical information – GST/HST, Excise taxes and other levies and Excise duty web pages. ...

Reducing the paperwork burden for small excise taxpayers – amendments allow certain small remitters to file and remit semi-annually rather than monthly. Please go to the Fall 2010 edition of the Excise and GST/HST News – No.78 for more information on the Paper Burden Reduction Initiative. ... For further information, see GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia – Point-of-Sale Rebate on Children's Goods. ...

Table of contents New for New Brunswick for 2021 New Brunswick benefits for individuals and families New Brunswick harmonized sales tax credit New Brunswick child tax benefit File your return Completing your New Brunswick form Definitions Form NB428, New Brunswick Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – New Brunswick tax on taxable income New Brunswick tax rates for 2021 Part B – New Brunswick 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 amount transferred from a child or grandchild 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 – New Brunswick tax Line 53 – New Brunswick tax on split income Line 62 – New Brunswick additional tax for minimum tax purposes Line 64 – Provincial foreign tax credit New Brunswick low-income tax reduction Line 66 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the New Brunswick low-income tax reduction Line 76 – Reduction for spouse or common-law partner Line 77 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim Line 90 – New Brunswick political contribution tax credit Line 92 – Labour-sponsored venture capital fund tax credit Line 94 – Small business investor tax credit New Brunswick seniors' home renovation tax credit Definitions Eligible expenses Expenses that are not eligible New for New Brunswick for 2021 The personal income levels used to calculate your New Brunswick tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NB(S11), New Brunswick Tuition and Education Amounts. ... Part C – New Brunswick tax Line 53 – New Brunswick 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 New Brunswick tax to enter on line 42800 of your return. ...

Table of contents New for New Brunswick for 2022 New Brunswick benefits for individuals and families New Brunswick harmonized sales tax credit New Brunswick child tax benefit File your return Completing your New Brunswick form Definitions Form NB428, New Brunswick Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – New Brunswick tax on taxable income New Brunswick tax rates for 2022 Part B – New Brunswick 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 amount transferred from a child or grandchild 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 – New Brunswick tax Line 53 – New Brunswick tax on split income Line 62 – New Brunswick additional tax for minimum tax purposes Line 64 – Provincial foreign tax credit New Brunswick low-income tax reduction Line 66 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the New Brunswick low-income tax reduction Line 76 – Reduction for spouse or common-law partner Line 77 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim Line 90 – New Brunswick political contribution tax credit Line 92 – Labour-sponsored venture capital fund tax credit Line 94 – Small business investor tax credit New Brunswick seniors' home renovation tax credit Definitions Eligible expenses Expenses that are not eligible New for New Brunswick for 2022 The personal income levels used to calculate your New Brunswick tax have changed. ... Line 58560 – Your tuition and education amounts Complete Schedule NB(S11), New Brunswick Tuition and Education Amounts. ... Part C – New Brunswick tax Line 53 – New Brunswick 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 New Brunswick tax to enter on line 42800 of your return. ...

Table of contents New for Nunavut for 2020 Nunavut benefits for individuals and families Nunavut child benefit File your return Completing your Nunavut forms Definitions Form NU428, Nunavut Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Nunavut tax on taxable income Nunavut tax rates for 2020 Part B – Nunavut 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 58230 – Amount for young children less than six years of age Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition, education, and textbook amounts transferred from a child Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Nunavut tax Line 51 – Nunavut tax on split income Line 58 – Nunavut additional tax for minimum tax purposes Line 60 – Territorial foreign tax credit Line 62 – Volunteer firefighters' tax credit Form NU479, Nunavut Credits Cost of living tax credit Cost of living supplement for single parents Political contribution tax credit New for Nunavut for 2020 The personal income levels used to calculate your Nunavut tax have changed. ... Line 58560 – Your tuition, education, and textbook amounts Complete Schedule NU(S11), Nunavut Tuition, Education, and Textbook Amounts. ... Part C – Nunavut tax Line 51 – Nunavut 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 Nunavut tax to enter on line 42800 of your return. ...

Table of contents New for Nunavut for 2021 Nunavut benefits for individuals and families Nunavut child benefit File your return Completing your Nunavut forms Definitions Form NU428, Nunavut Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Nunavut tax on taxable income Nunavut tax rates for 2021 Part B – Nunavut 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 58230 – Amount for young children less than six years of age Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition, education, and textbook amounts transferred from a child or grandchild 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 – Nunavut tax Line 54 – Nunavut tax on split income Line 61 – Nunavut additional tax for minimum tax purposes Line 63 – Territorial foreign tax credit Line 65 – Volunteer firefighters' tax credit Form NU479, Nunavut Credits Cost of living tax credit Cost of living supplement for single parents Political contribution tax credit New for Nunavut for 2021 The personal income levels used to calculate your Nunavut tax have changed. ... Line 58560 – Your tuition, education, and textbook amounts Complete Schedule NU(S11), Nunavut Tuition, Education, and Textbook Amounts. ... Part C – Nunavut tax Line 54 – Nunavut 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 Nunavut tax to enter on line 42800 of your return. ...

Table of contents New for Nunavut for 2022 Nunavut benefits for individuals and families Nunavut child benefit File your return Completing your Nunavut forms Definitions Form NU428, Nunavut Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Nunavut tax on taxable income Nunavut tax rates for 2022 Part B – Nunavut 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 58230 – Amount for young children less than six years of age Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition, education, and textbook amounts Line 58600 – Tuition, education, and textbook amounts transferred from a child or grandchild 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 – Nunavut tax Line 54 – Nunavut tax on split income Line 61 – Nunavut additional tax for minimum tax purposes Line 63 – Territorial foreign tax credit Line 65 – Volunteer firefighters' tax credit Form NU479, Nunavut Credits Cost of living tax credit Cost of living supplement for single parents Political contribution tax credit New for Nunavut for 2022 The personal income levels used to calculate your Nunavut tax have changed. ... Line 58560 – Your tuition, education, and textbook amounts Complete Schedule NU(S11), Nunavut Tuition, Education, and Textbook Amounts. ... Part C – Nunavut tax Line 54 – Nunavut 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 Nunavut tax to enter on line 42800 of your return. ...

Table of contents New for Prince Edward Island in 2021 Prince Edward Island benefits for individuals and families Prince Edward Island sales tax credit File your return Completing your Prince Edward Island form Definitions Form PE428, Prince Edward Island Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Prince Edward Island tax on taxable income Prince Edward Island tax rates for 2021 Part B – Prince Edward Island 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 58230 – Amount for young children Line 58360 – Pension income amount Line 58365- Children's wellness tax credit Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58500 – Teacher school supply amount Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child or grandchild 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 – Prince Edward Island tax Line 56 – Prince Edward Island tax on split income Line 64 – Prince Edward Island additional tax for minimum tax purposes Prince Edward Island low-income tax reduction Line 68 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Prince Edward Island low-income tax reduction Line 81 – Reduction for an eligible dependant Line 82 – Reduction for dependent children born in 2003 or later Unused low-income tax reduction that your spouse or common-law partner can claim Line 91 – Provincial foreign tax credit Line 94 – Prince Edward Island political contribution tax credit Line 96 – Equity tax credit Part D- Prince Edward Island tax credits Line 100 – Prince Edward Island volunteer firefighter tax credit New for Prince Edward Island in 2021 The basic personal amount has changed. ... Line 58560 – Your tuition and education amounts Complete Schedule PE(S11), Prince Edward Island Tuition and Education Amounts. ... Part C – Prince Edward Island tax Line 56 – Prince Edward Island 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 Prince Edward Island tax to enter on line 42800 of your return. ...

Table of contents New for Prince Edward Island in 2022 Prince Edward Island benefits for individuals and families Prince Edward Island sales tax credit File your return Completing your Prince Edward Island form Definitions Form PE428, Prince Edward Island Tax and Credits When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Prince Edward Island tax on taxable income Prince Edward Island tax rates for 2022 Part B – Prince Edward Island 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 58230 – Amount for young children Line 58360 – Pension income amount Line 58365- Children's wellness tax credit Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58500 – Teacher school supply amount Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child or grandchild 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 – Prince Edward Island tax Line 56 – Prince Edward Island tax on split income Line 64 – Prince Edward Island additional tax for minimum tax purposes Prince Edward Island low-income tax reduction Line 68 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Prince Edward Island low-income tax reduction Line 81 – Reduction for an eligible dependant Line 82 – Reduction for dependent children born in 2004 or later Unused low-income tax reduction that your spouse or common-law partner can claim Line 91 – Provincial foreign tax credit Line 94 – Prince Edward Island political contribution tax credit Line 96 – Equity tax credit Part D- Prince Edward Island tax credits Line 100 – Prince Edward Island volunteer firefighter and volunteer search and rescue personnel tax credit New for Prince Edward Island in 2022 The basic personal amount has changed. ... Line 58560 – Your tuition and education amounts Complete Schedule PE(S11), Prince Edward Island Tuition and Education Amounts. ... Part C – Prince Edward Island tax Line 56 – Prince Edward Island 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 Prince Edward Island tax to enter on line 42800 of your return. ...