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Basic personal amount (line 300) – The amount has increased to $9,600. ... Just follow the symbol that applies to you… ⬤ = deemed residents of Canada ▮ = non-residents of Canada ▲ = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... Previous page | Table of contents | Next page Page details Date modified: 2008-01-03 ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

ARCHIVED- Income Tax – Technical News From: Canada Revenue Agency We have archived this page and will not be updating it. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

ARCHIVED- Income Tax – Technical News We have archived this page and will not be updating it. ... Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

ARCHIVED- Schedules – Certain Assets Used in Petroleum and Natural Gas Activities From: Canada Revenue Agency We have archived this page and will not be updating it. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

ARCHIVED – Employee Stock Options Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ... In 2008, John's marginal tax rate is 40% and has no taxable capital gains that would enable him to benefit from any allowable capital losses. 2008 Tax Implications under the Current Rules: Deferred stock option benefit brought into income $14,000 Less: Stock option deduction $7,000 Taxable portion of stock option benefit (employment income) $ 7,000 Taxes on employment income $ 2,800 Allowable Capital Loss Proceeds Adjusted cost base ($14,000 + $1,000) Capital loss Allowable capital loss $750 ($15,000) $14,250) ($7,125) 2008 Tax Implications under the Proposed Rules: Deferred stock option benefit $14,000 Offsetting deduction ($14,000) Taxes on employment income 0 New taxable capital gain $7,000 50% of lesser of a) stock option benefit of $14,000, or b) capital loss of $14,250 Allowable Capital Loss Proceeds $750 Adjusted cost base ($14,000 + $1,000) ($15,000) Capital loss ($14,250) Allowable capital loss ($7,125) ($7,125) Allowable capital loss for the year ($125) Special tax equal to proceeds of disposition of optioned shares $750 12. ...

For details, see " Schedule 1, Federal Tax Calculation, " on page 45. ... See " What are the penalties if you file your return late? " on page 8 for details. ... See " How do you report foreign income and other amounts? " on page 9. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...