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Again, any undeductible amount would be carried forward. ¶ 22. The following example illustrates the rules discussed in ¶ 19 to 21 above: An artist earned employment income from qualifying artistic activities from both Employer A and Employer B during the same taxation year. The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. The amount deductible under paragraph 8(1)(q) for the current year is calculated as follows: Eligible artists' employment expenses (amount paid for advertising & promotion-see note below) $ 700 ===== Limit under paragraph 8(1)(q): The lesser of: (i) $1,000, and (ii) $4,500 (20% of $22,500); that is, $ 1,000 Less: capital cost allowance $ 350 $ 650-------- ===== Amount deductible under paragraph 8(1)(q) for the year (the eligible expenses of $700, but not exceeding the limit of $650) $ 650 ===== Eligible artists' employment expenses to be carried onward to the subsequent year ($700 eligible- $650 deductible) $ 50 ===== Deductions allowed in computing the current year's employment income: Capital cost allowance (paragraph 8(1)(j)) $ 350 Artists' employment expenses (paragraph 8(1)(q)) $ 650 Travel expenses (paragraph 8(1)(h)) $ 1,300-------- Total $ 2,300 ===== Note: Since the travel expenses of $1,300 were paid to earn employment income from a qualifying artistic activity, the taxpayer could choose to include them in the eligible artists' employment expenses instead of deducting them under paragraph 8(1)(h) (the eligible artists' employment expenses would therefore be $2,000 instead of $700). ...

Again, any undeductible amount would be carried forward. ¶ 22. The following example illustrates the rules discussed in ¶ 19 to 21 above: An artist earned employment income from qualifying artistic activities from both Employer A and Employer B during the same taxation year. The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. The amount deductible under paragraph 8(1)(q) for the current year is calculated as follows: Eligible artists' employment expenses (amount paid for advertising & promotion-see note below) $ 700 ===== Limit under paragraph 8(1)(q): The lesser of: (i) $1,000, and (ii) $4,500 (20% of $22,500); that is, $ 1,000 Less: capital cost allowance $ 350 $ 650-------- ===== Amount deductible under paragraph 8(1)(q) for the year (the eligible expenses of $700, but not exceeding the limit of $650) $ 650 ===== Eligible artists' employment expenses to be carried onward to the subsequent year ($700 eligible- $650 deductible) $ 50 ===== Deductions allowed in computing the current year's employment income: Capital cost allowance (paragraph 8(1)(j)) $ 350 Artists' employment expenses (paragraph 8(1)(q)) $ 650 Travel expenses (paragraph 8(1)(h)) $ 1,300-------- Total $ 2,300 ===== Note: Since the travel expenses of $1,300 were paid to earn employment income from a qualifying artistic activity, the taxpayer could choose to include them in the eligible artists' employment expenses instead of deducting them under paragraph 8(1)(h) (the eligible artists' employment expenses would therefore be $2,000 instead of $700). ...

Again, any undeductible amount would be carried forward. ¶ 22. The following example illustrates the rules discussed in ¶ 19 to 21 above: An artist earned employment income from qualifying artistic activities from both Employer A and Employer B during the same taxation year. The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. The amount deductible under paragraph 8(1)(q) for the current year is calculated as follows: Eligible artists' employment expenses (amount paid for advertising & promotion-see note below) $ 700 ===== Limit under paragraph 8(1)(q): The lesser of: (i) $1,000, and (ii) $4,500 (20% of $22,500); that is, $ 1,000 Less: capital cost allowance $ 350 $ 650-------- ===== Amount deductible under paragraph 8(1)(q) for the year (the eligible expenses of $700, but not exceeding the limit of $650) $ 650 ===== Eligible artists' employment expenses to be carried onward to the subsequent year ($700 eligible- $650 deductible) $ 50 ===== Deductions allowed in computing the current year's employment income: Capital cost allowance (paragraph 8(1)(j)) $ 350 Artists' employment expenses (paragraph 8(1)(q)) $ 650 Travel expenses (paragraph 8(1)(h)) $ 1,300-------- Total $ 2,300 ===== Note: Since the travel expenses of $1,300 were paid to earn employment income from a qualifying artistic activity, the taxpayer could choose to include them in the eligible artists' employment expenses instead of deducting them under paragraph 8(1)(h) (the eligible artists' employment expenses would therefore be $2,000 instead of $700). ...

The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ... Also, the reference to life insurance proceeds has been removed because a trust's gross income may include life insurance proceeds resulting from the death of the life insured (see ¶ 2). ¶ 4 is former ¶ 3 revised to reflect the repeal of paragraph 3(e). ...

Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly)   $ 1,400.00 (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 ...     (3) Net remuneration for the pay period (line 1 minus line 2)   $ 1,320.00 (4) Annual net income ($1,320 × 52 weeks)   $ 68,640.00 (5) Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1   n/a (6) Annual taxable income (line 4 minus line 5)   $ 68,640.00 Calculate federal tax Description Sub-amounts Amounts (7)    Multiply the amount on line 6 by the federal tax rate based on Chart 1 ...   ×0.22     $ 15,100.80 (8)    Minus the federal constant based on the annual taxable income on line 6 (see Chart 1)   − (3,077.00) (9) Federal tax (line 7 minus line 8)   $ 12,023.80 (10)  Minus the federal tax credits:    - the total of personal tax credit amounts reported on the Form TD1 $ 11,138.00  - the QPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,535.75) 2,535.75  - the Quebec EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $743.58) * 743.58  - the QPIP premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $385.71) * 385.71  - the Canada employment credit (annual maximum $1,127.00) 1,127.00   Total $ 15,930.04   * Note When the maximum QPP contributions, QPIP premiums 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   − (2,389.51) (13)  Basic federal tax (line 9 minus line 12)   9,634.29 (14)  Minus federal abatement, for Quebec only, 16.5% of the amount on line 13   − (1,589.66) (15)  Total federal tax payable for the year (line 13 minus line 14)   $ 8,044.64 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (16)  Tax deduction for the pay period: Divide the amount on line 15 by the number of pay periods in the year (52) ...

Step 2 – Total income – To determine your total income at line 150. Step 3 – Net income – To determine your net income at line 236, claim any deductions that apply to you. Step 4 – Taxable income – To determine your taxable income at line 260; claim any deductions that apply to you. ... Step 6 – Refund or balance owing – To determine your refund or balance owing, calculate your total payable and claim any refundable credits that apply to you. ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,200.00 (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 ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $58,240.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 − (6,022.50) (6)   Annual taxable income (line 4 minus line 5)   $52,217.50 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,487.85 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,410.85 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 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   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,070.22 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Nunavut: Multiply the amount on line 6 by the territorial tax rate based on Chart 2   $ 3,655.23 (15) Minus the territorial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,257.00) (16) Territorial tax on income for Nunavut (line 14 minus line 15)   $ 2,398.23 (17) Minus the territorial tax credits:    - the total of personal tax credit amounts reported on Form TD1NU $ 12,567.00  - 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 $ 15,906.18   * 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 territorial tax rate for the year. × 0.0400   (19) Total territorial tax credits   − (636.25) (20) Total territorial tax payable for the year (line 16 minus line 19)   $ 1,761.98 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,200.00 (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 ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,120.00 (4)   Annual net income ($1,020 × 52 weeks)   $58,240.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 − (6,022.50) (6)   Annual taxable income (line 4 minus line 5)   $52,217.50 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,487.85 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,410.85 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 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   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,070.22 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Northwest Territories: Multiply the amount on line 6 by the territorial tax rate based on Chart 2   $ 4,490.71 (15) Minus the territorial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,075.00) (16) Territorial tax on income for Northwest Territories (line 14 minus line 15)   $ 3,415.71 (17) Minus the territorial tax credits:    - the total of personal tax credit amounts reported on Form TD1NT $ 13,668.00  - 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 $ 17,007.18   * 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 territorial tax rate for the year. × 0.059   (19) Total territorial tax credits   − (1,003.42) (20) Total territorial tax payable for the year (line 16 minus line 19)   $ 2,412.28 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20). ...