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Pooled registered pension plans – draft GST/HST legislative and regulatory proposals New drug submissions Sponsorships New electronic filing options available Order additional remittance vouchers online Prescribed rates of interest What's new in publications Enquiries Is your non-profit organization (NPO), charity or public institution federally incorporated under the Canada Corporations Act? ... Pooled registered pension plans – draft GST/HST legislative and regulatory proposals On August 29, 2014, the Department of Finance released for public consultation draft legislative proposals that would implement certain tax measures. ... As of October 20, 2014, electronic filing is available for the following programs: RE – Excise Tax B200, Excise Tax Return N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information RD – Excise Duty N10, Excise Act Application for Refund/Deduction K50B, Monthly Return – Excise Duty – Beer B256, Excise Act, 2001 – Application for Refund/Deduction B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee RG – Air Travellers Security Charge B254, Application for Refund of the Air Travellers Security Charge B249, Air Travellers Security Charge Return SL – Softwood Lumber B275, Softwood Lumber Products Export Charge Return B278, Softwood Lumber Products Export Charge – Application for Refund Order additional remittance vouchers online You can use the “Enquiries service” in “ My Business Account ” or “ Represent a Client ” to make an online request for additional remittance vouchers and also to request copies of notices and statements. ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 44 on BC428. ... " Enter on line 47 of Form BC428, the "Tax credit amount " shown on Form EVCC 30. ... " Enter on line 11 of Form BC479, the "Tax credit amount " shown on Form VCC 10. ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 44 on BC428. ... " Enter on line 47 of Form BC428, the "Tax credit amount " shown on Form EVCC 30. ... " Enter on line 11 of Form BC479, the "Tax credit amount " shown on Form VCC 10. ...

Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares As a result of the settlement of a shareholder class action suit against a corporation in respect of allegations of artificially inflated share prices, I recently received cash and shares from the corporation (the “ Settlement Payment ”), because of shares of the same class I had previously bought (the “ Original Shares ”). ... The portion of the Settlement Payment relating to the shares you still own results in an ACB reduction of $110, that is computed as follows: 10 shares sold x ($300 + (3 x $10 each)) = $110 30 total shares The ACB of the 13 shares you now own would be computed as follows: 10 Original Shares @ $120 each $1,200 3 Settlement Shares @ $10 each $30 Sub-total for 13 shares $1,230 Less: ABC reduction (as calculated above) $ 110 Total ACB of 13 shares $1,120 ACB per shares ($1,120 ÷ 13) $86.15 5. ... The ACB of her shares is computed as follows: 10 Original Shares @ $120 each $1,200 4 shares you bought @ $10 each $40 1 Settlement Share @ $10 $10 Sub-total for 15 shares $1,250 Less: ACB Reduction ($100 cash + 1 share @ $10) $ 110 Total ACB of 15 shares $1,140 ACB per share ($1,140 ÷ 15) $76.00 Date modified: 2008-12-05 ...

Settlement of a Shareholder Class Action Suit – Compensation by Way of Cash and Shares As a result of the settlement of a shareholder class action suit against a corporation in respect of allegations of artificially inflated share prices, I recently received cash and shares from the corporation (the “ Settlement Payment ”), because of shares of the same class I had previously bought (the “ Original Shares ”). ... The portion of the Settlement Payment relating to the shares you still own results in an ACB reduction of $110, that is computed as follows: 10 shares sold x ($300 + (3 x $10 each)) = $110 30 total shares The ACB of the 13 shares you now own would be computed as follows: 10 Original Shares @ $120 each $1,200 3 Settlement Shares @ $10 each $30 Sub-total for 13 shares $1,230 Less: ABC reduction (as calculated above) $ 110 Total ACB of 13 shares $1,120 ACB per shares ($1,120 ÷ 13) $86.15 5. ... The ACB of her shares is computed as follows: 10 Original Shares @ $120 each $1,200 4 shares you bought @ $10 each $40 1 Settlement Share @ $10 $10 Sub-total for 15 shares $1,250 Less: ACB Reduction ($100 cash + 1 share @ $10) $ 110 Total ACB of 15 shares $1,140 ACB per share ($1,140 ÷ 15) $76.00 Page details Date modified: 2008-02-15 ...

Step 6 – Refund or balance owing Summary of tax and credits (page 4 of your return) Line 420 – Net federal tax Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense How to claim this credit Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits Line 484 – Refund When can you expect your refund? ... Supporting documents – Do not send any supporting documents when you file your tax return. ... By phone (businesses) – You can call 1-800-959-5525 (for service in English). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...                × 0.15   (12)  Total federal tax credits − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Ontario: Multiply the amount on line 6 by the provincial tax rate based on Chart 2   $ 4,853.16 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,645.00) (16) Provincial tax on income for Ontario (line 14 minus line 15)   $ 3,208.16 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1ON $ 9,670.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 13,009.18   * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations     (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0505   (19) Total provincial tax credits   − (656.96) (20) Basic provincial tax (line 16 minus line 19)   2,551.20 (21) Provincial surtax    - Where line 20 is less than or equal to $4,289, the surtax is $0    - Where line 20 is greater than $4,289 and less than or equal to $5,489, the surtax is 20% of line 20 that is more than $4,289  $ 0.00  - Where line 20 is greater than $5,489, the surtax is 20% of line 20 that is more than $4,289 plus 36% of line 20 that is more than $5,489  0.00   Provincial surtax   + 0.00 (22) Total provincial tax including surtax   $ 2,551.20 (23) Ontario health premium     Determine the premium based on the annual taxable income (line 6) and the explanation on page A-6.     The premium is whichever amount is less:     (i) $600; or     (ii) $450 plus 25% of taxable income greater than $48,000 and less than or equal to $72,000:   + 600.00 (24) Provincial tax payable before reduction (line 22 plus line 23)   $ 3,151.20 (25) Minus the provincial tax reduction:     The lesser of:     (i) the total provincial tax payable on line 22; and $ 2,551.20   (ii) twice the applicable personal amounts $ 446.00   minus the amount on line (i) above. − (2,105.20)   If the result is negative, substitute $0 ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...                × 0.15   (12)  Total federal tax credits − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Ontario: Multiply the amount on line 6 by the provincial tax rate based on Chart 2   $ 4,853.16 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,645.00) (16) Provincial tax on income for Ontario (line 14 minus line 15)   $ 3,208.16 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1ON $ 9,670.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 13,009.18   * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations     (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0505   (19) Total provincial tax credits   − (656.96) (20) Basic provincial tax (line 16 minus line 19)   2,551.20 (21) Provincial surtax    - Where line 20 is less than or equal to $4,289, the surtax is $0    - Where line 20 is greater than $4,289 and less than or equal to $5,489, the surtax is 20% of line 20 that is more than $4,289  $ 0.00  - Where line 20 is greater than $5,489, the surtax is 20% of line 20 that is more than $4,289 plus 36% of line 20 that is more than $5,489  0.00   Provincial surtax   + 0.00 (22) Total provincial tax including surtax   $ 2,551.20 (23) Ontario health premium     Determine the premium based on the annual taxable income (line 6) and the explanation on page A-6.     The premium is whichever amount is less:     (i) $600; or     (ii) $450 plus 25% of taxable income greater than $48,000 and less than or equal to $72,000:   + 600.00 (24) Provincial tax payable before reduction (line 22 plus line 23)   $ 3,151.20 (25) Minus the provincial tax reduction:     The lesser of:     (i) the total provincial tax payable on line 22; and $ 2,551.20   (ii) twice the applicable personal amounts $ 446.00   minus the amount on line (i) above. − (2,105.20)   If the result is negative, substitute $0 ...

Tax rates and income threshold For 2023, the Alberta tax rates and income thresholds are: Chart 2 – 2023 Alberta tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 142,292.00 0.1000 0 142,292.01 170,751.00 0.1200 2,846 170,751.01 227,668.00 0.1300 4,553 227,668.01 341,502.00 0.1400 6,830 341,502.01 and over 0.1500 10,245 Personal amounts For 2023, the Alberta non‑refundable personal tax credits are: 2023 Alberta refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 21,003 21,003 21,003 For more detailed information on the personal amounts, go to Form TD1AB, 2023 Alberta Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $ 1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $ 1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $ 57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − 0.00 (6) Annual taxable income $ 57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $ 57,650.84 × 0.205 $ 11,818.42 (8) Minus the federal constant based on the annual taxable income on line 6 (go to Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $ 8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $ 15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $ 20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $ 5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Alberta: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2. $ 57,650.84 × 0.10 $ 5,765.08 (15) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1AB $ 21,003.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $ 24,921.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (16) Multiply the total on line 15 by 10%. × 0.10 (17) Total provincial tax credits − (2,492.12) (18) Total provincial tax payable for the year (line 14 minus line 17) $ 3,272.96 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (19) Total federal and provincial tax deductions for the year (line 13 plus line 18). If the result is negative, substitute $0. $ 9,113.45 (20) Tax deduction for the pay period: Divide the amount on line 19 by the number of pay periods in the year (52). $ 175.26 Page details Date modified: 2022-12-23 ...

Step 6 – Refund or Balance owing Summary of tax and credits (page 4 of your return) Line 420 – Net federal tax Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children's fitness tax credit Prescribed program How to claim this credit Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense How to claim this credit Line 476 – Tax paid by instalments Line 484 – Refund When can you expect your refund? ... Supporting documents – Attach a completed copy of form GST370 to your paper return. ... Supporting documents – Do not send any supporting documents when you file your return. ...