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Amount of eligible expenditures incured before March 27 2009 A × 25% = B Amount of eligible expenditures incurred after March 26, 2009 C × 35% = + D Amount A × 5% = E Amount C × 10% = + F Add lines E and F = E G Total of salaries and wages paid in the previous tax year − $400,000 = H Amount from line H (if negative, enter "0") ÷ $200,000 = I 1 minus amount from line I- = (if negative, enter "0") E × J Multiply line G by line J = E + K Add lines B, D and K Credit amount = L Co-operative Education Tax Credits calculation chart Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000. ... Amount of eligible expenditures incured before March 27 2009 A × 10% = B Amount of eligible expenditures incurred after March 26, 2009 + C × 25% = + D Add lines A and C = E Amount E × 5% = E F Total of salaries and wages paid in the previous tax year − $400,000 = G Amount from line G (if negative, enter "0") ÷ $200,000 = H 1 minus amount from line H- = (if negative, enter "0") E × I Multiply line F by line I = E + J Add lines B, D and J Credit amount = K Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Date modified: 2010-01-05 ...

Amount of eligible expenditures incured before March 27 2009 A × 25% = B Amount of eligible expenditures incurred after March 26, 2009 C × 35% = + D Amount A × 5% = E Amount C × 10% = + F Add lines E and F = E G Total of salaries and wages paid in the previous tax year − $400,000 = H Amount from line H (if negative, enter "0") ÷ $200,000 = I 1 minus amount from line I- = (if negative, enter "0") E × J Multiply line G by line J = E + K Add lines B, D and K Credit amount = L Co-operative Education Tax Credits calculation chart Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000. ... Amount of eligible expenditures incured before March 27 2009 A × 10% = B Amount of eligible expenditures incurred after March 26, 2009 + C × 25% = + D Add lines A and C = E Amount E × 5% = E F Total of salaries and wages paid in the previous tax year − $400,000 = G Amount from line G (if negative, enter "0") ÷ $200,000 = H 1 minus amount from line H- = (if negative, enter "0") E × I Multiply line F by line I = E + J Add lines B, D and J Credit amount = K Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Report a problem or mistake on this page Thank you for your help! ...

Amount of eligible expenditures incured before March 27 2009 A × 25% = B Amount of eligible expenditures incurred after March 26, 2009 C × 35% = + D Amount A × 5% = E Amount C × 10% = + F Add lines E and F = E G Total of salaries and wages paid in the previous tax year − $400,000 = H Amount from line H (if negative, enter "0") ÷ $200,000 = I 1 minus amount from line I- = (if negative, enter "0") E × J Multiply line G by line J = E + K Add lines B, D and K Credit amount = L Co-operative Education Tax Credits calculation chart Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000. ... Amount of eligible expenditures incured before March 27 2009 A × 10% = B Amount of eligible expenditures incurred after March 26, 2009 + C × 25% = + D Add lines A and C = E Amount E × 5% = E F Total of salaries and wages paid in the previous tax year − $400,000 = G Amount from line G (if negative, enter "0") ÷ $200,000 = H 1 minus amount from line H- = (if negative, enter "0") E × I Multiply line F by line I = E + J Add lines B, D and J Credit amount = K Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Page details Date modified: 2017-06-22 ...

OETC Calculation ¶ 19. Expressed as a formula, the amount that can be deducted under section 122.3 as an OETC is: OETC = C ÷ D × E where limitation: A = the number of days in that portion of the qualifying period that is in the year and on which the individual was resident in Canada × $80,000 ÷ 365 B = 80% of the individual's qualifying income (see ¶ 3) that is reasonably attributable to duties performed on the days referred to in A above and: C = The lesser of limitation A and B D = Adjusted income for the taxation year (see ¶ 20)] E = Tax otherwise payable for the year (see ¶ 21) Therefore, the OETC provides an annual tax reduction for a maximum of $100,000 of overseas employment income (i.e., qualifying income) earned in a full year (i.e., a qualifying period of 12 months) of overseas employment (see ¶s 10-12). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

OETC Calculation ¶ 19. Expressed as a formula, the amount that can be deducted under section 122.3 as an OETC is: OETC = C ÷ D × E where limitation: A = the number of days in that portion of the qualifying period that is in the year and on which the individual was resident in Canada × $80,000 ÷ 365 B = 80% of the individual's qualifying income (see ¶ 3) that is reasonably attributable to duties performed on the days referred to in A above and: C = The lesser of limitation A and B D = Adjusted income for the taxation year (see ¶ 20)] E = Tax otherwise payable for the year (see ¶ 21) Therefore, the OETC provides an annual tax reduction for a maximum of $100,000 of overseas employment income (i.e., qualifying income) earned in a full year (i.e., a qualifying period of 12 months) of overseas employment (see ¶s 10-12). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

OETC Calculation ¶ 19. Expressed as a formula, the amount that can be deducted under section 122.3 as an OETC is: OETC = C ÷ D × E where limitation: A = the number of days in that portion of the qualifying period that is in the year and on which the individual was resident in Canada × $80,000 ÷ 365 B = 80% of the individual's qualifying income (see ¶ 3) that is reasonably attributable to duties performed on the days referred to in A above and: C = The lesser of limitation A and B D = Adjusted income for the taxation year (see ¶ 20)] E = Tax otherwise payable for the year (see ¶ 21) Therefore, the OETC provides an annual tax reduction for a maximum of $100,000 of overseas employment income (i.e., qualifying income) earned in a full year (i.e., a qualifying period of 12 months) of overseas employment (see ¶s 10-12). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

ARCHIVED- Index A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W A Access codes for electronic services Amounts paid in foreign funds Amounts that are not taxed Annuity payments B Bank accounts Bursaries C Canada Child Tax Benefit (CCTB) Canada Savings Bonds (CSBs) Certified feature films or productions Certified feature films or productions Changing your return Child support Child support Cleric's housing allowance Commission income Common-law partner- defined Community volunteer program Contacting us D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed resident Dependants, non-resident- non-refundable tax credits Depletion allowances Direct deposit Disagreeing with your assessment Due date for returns E Elections Canada Emergency volunteers Emigrants- non-refundable tax credits Employment Insurance- repaying benefits F Factual resident Federal logging tax credit Federal non-refundable tax credits Fellowships Filing a return- due date for deceased persons for previous years requirements Filing electronically Films, investment in Foreign income and property G Getting help Goods and services tax/harmonized sales tax (GST/HST)- credit rebate, inclusion in income Guaranteed investment certificates (GICs) H Home Buyers' Plan- designating repayments inclusion in income Hours of service I Identification Immigrants- non-refundable tax credits Income amounts paid back Income-maintenance insurance plans Income tax problems Instalments Insurance policies- income received loan interest paid Interest on balances owing Interest on refunds- deduction for repaying received as income when do we pay? Internet access L Legal fees- to recover employment income other Lifelong Learning Plan- designating repayments inclusion in income Loans and transfers of property Losses Losses Lump-sum payment income Lump-sum payment income Lump-sum payment income M Marital status Minimum tax Minimum tax Moving- advising us Mutual funds N Net income- spouse or common-law partner Newcomers to Canada- non-refundable tax credits Non-resident dependants Non-resident trusts- beneficiaries, loans, transfers O Objections Old Age Security- repaying benefits P Penalties Pensions from a foreign country Personal label Personal tax information, requesting Postdated cheques, paying your taxes with Previous years, filing for Province of residence R Refunds Registered retirement income fund (RRIF) income Registered retirement savings plans (RRSPs) for spouse or common-law partner Repaying amounts included in income Representatives Research grants Resource expenses Retiring allowances (severance pay) Return due date S Safety deposit box charges Schedule 7, instructions for completing Scholarships Security option (stock option) benefits Severance pay Social insurance number Split income of a child under 18 Spouse- defined Suggestions T Tax package- how to get one which one to use Tax shelters Term deposits Territory of residence Tips income Treasury bills (T-bills) U United States social security benefits United States social security benefits V Voluntary disclosures Vow of perpetual poverty W Wage-loss replacement plans War veterans allowances and pensions Previous page | Table of Contents | Next page Date modified: 2003-12-12 ...

ARCHIVED- Index A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W A Amounts paid in foreign funds Amounts that are not taxed Annuity payments B Bank accounts Bursaries C Canada Child Tax Benefit (CCTB) Canada Savings Bonds (CSBs) Certified feature films or productions Certified feature films or productions Changing your return Child support Child support Cleric's housing allowance Commission income Common-law partner- defined Contacting us D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed non-resident Deemed resident Dependants, non-resident Depletion allowances Direct deposit Disagreeing with your assessment Due date for returns E Electing under section 217 Electing under section 216.1 Elections Canada Employment Insurance- repaying benefits F Federal logging tax credit Fellowships Filing a return- due date for deceased persons for previous years requirements Films, investment in Foreign income and property G Goods and services tax/harmonized sales tax (GST/HST)- credit rebate, inclusion in income Guaranteed investment certificates (GICs) H Help, getting Home Buyers' Plan- designating repayments inclusion in income Hours of service I Identification Income amounts paid back Income-maintenance insurance plans Income tax problems Instalments Insurance policies- income received loan interest paid Interest on balances owing Interest on refunds- deduction for repaying received as income when do we pay? Internet access L Legal fees Lifelong Learning Plan- designating repayments inclusion in income Loans and transfers of property Losses Losses Lump-sum payment income Lump-sum payment income Lump-sum payment income M Marital status Minimum tax Minimum tax Moving- advising us Mutual funds N Net world income- spouse or common-law partner Non-refundable tax credits Non-resident dependants Non-residents Non-resident trusts- beneficiaries, loans, transfers O Objections Old Age Security- repaying benefits P Penalties Pensions from a foreign country Personal label Personal tax information, requesting Postdated cheques, paying your taxes with Previous years, filing for R Refunds Registered retirement income fund (RRIF) income RRSPs for spouse or common-law partner Repaying amounts included in income Representatives Research grants Residential ties Resource expenses Retiring allowances (severance pay) Return due date S Safety deposit box charges Schedule 7, instructions for completing Schedule A, Statement of World Income Schedule B, Allowable Amount of Non-Refundable Tax Credits Schedule C, Election Under Section 217 of the Income Tax Act Scholarships Section 217 eligible income Security option (stock option) benefits Severance pay Social insurance number Split income of a child under 18 Spouse- defined Suggestions Surtax for non-residents and deemed residents T Tax package- how to get one which one to use Tax shelters Term deposits Tips income Treasury bills (T-bills) U United States social security benefits United States social security benefits V Voluntary disclosures Vow of perpetual poverty W Wage-loss replacement plans War veterans allowances and pensions Previous page | Table of contents | Next page Date modified: 2003-12-12 ...

ARCHIVED- Index A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W A Amounts paid in foreign funds Amounts that are not taxed Annuity payments B Bank accounts Bursaries C Canada Child Tax Benefit (CCTB) Canada Savings Bonds (CSBs) Certified feature films or productions Certified feature films or productions Changing your return Child support Child support Clergy residence deduction Commission income Common-law partner- defined Contacting us D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed non-resident Deemed resident Dependants, non-resident Depletion allowances Direct deposit Disagreeing with your assessment Due date for returns E Electing under section 217 Electing under section 216.1 Elections Canada Employment Insurance- repaying benefits F Federal logging tax credit Fellowships Filing a return- due date for deceased persons for previous years requirements Films, investment in Foreign income and property G Goods and services tax/harmonized sales tax (GST/HST)- credit rebate, inclusion in income Guaranteed investment certificates (GICs) H Help, getting Home Buyers' Plan- designating repayments inclusion in income Hours of service I Identification Income amounts paid back Income-maintenance insurance plans Income tax problems Instalments Insurance policies- income received loan interest paid Interest on balances owing Interest on refunds- deduction for repaying received as income when do we pay? Internet access L Legal fees Lifelong Learning Plan- designating repayments inclusion in income Loans and transfers of property Losses Losses Lump-sum payment income Lump-sum payment income Lump-sum payment income M Marital status Minimum tax Minimum tax Moving- advising us Mutual funds N Net world income- spouse or common-law partner Non-refundable tax credits Non-resident dependants Non-residents Non-resident trusts- beneficiaries, loans, transfers O Objections Old Age Security- repaying benefits P Penalties Pensions from a foreign country Personal label Personal tax information, requesting Postdated cheques, paying your taxes with Previous years, filing for R Refunds Registered retirement income fund (RRIF) income RRSPs for spouse or common-law partner Repaying amounts included in income Representatives Research grants Residential ties Resource expenses Retiring allowances (severance pay) Return due date S Safety deposit box charges Schedule 7, instructions for completing Schedule A, Statement of World Income Schedule B, Allowable Amount of Non-Refundable Tax Credits Schedule C, Election Under Section 217 of the Income Tax Act Scholarships Section 217 eligible income Security option benefits Severance pay Social insurance number Split income of a child under 18 Spouse- defined Suggestions Surtax for non-residents and deemed residents T Tax package- how to get one which one to use Tax shelters Term deposits Tips income Treasury bills (T-bills) U United States social security benefits United States social security benefits V Voluntary disclosures Vow of perpetual poverty W Wage-loss replacement plans War veterans allowances and pensions Previous page | Table of contents | Next page Date modified: 2006-01-04 ...

ARCHIVED- Index A | B | C | D | E | F | G | H | I | L | M | N | O | P | R | S | T | U | V | W A Access codes for electronic services Amounts paid in foreign funds Amounts that are not taxed Annuity payments B Bank accounts Bursaries C Canada Child Tax Benefit (CCTB) Canada Savings Bonds (CSBs) Certified feature films or productions (income) Certified feature films or productions (deduction) Changing your return Child support (payments received) Child support (payments made) Clergy residence deduction Commission income Common-law partner- defined Community volunteer program Contacting us D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed resident Dependants, non-resident- non-refundable tax credits Depletion allowances Direct deposit Disagreeing with your assessment Due date for returns E Elections Canada Emergency volunteers Emigrants- non-refundable tax credits Employment Insurance- repaying benefits F Factual resident Federal logging tax credit Federal non-refundable tax credits Fellowships Filing a return due date for deceased persons for previous years requirements Filing electronically Films, investment in Foreign income and property G Getting help Goods and services tax/harmonized sales tax(GST/HST) credit rebate, inclusion in income Guaranteed investment certificates (GICs) H Home Buyers' Plan designating repayments inclusion in income Hours of service I Identification Immigrants- non-refundable tax credits Income amounts paid back Income-maintenance insurance plans Income tax problems Instalments Insurance policies income received loan interest paid Interest on balances owing Interest on refunds deduction for repaying received as income when do we pay? Internet access L Legal fees to recover employment income other Lifelong Learning Plan designating repayments inclusion in income Loans and transfers of property Losses Non-capital losses of other years Lump-sum payment income (retroactive) Lump-sum payment income (CPP/QPP benefits) Lump-sum payment income M Marital status Minimum tax Minimum tax carry-over Moving- advising us Mutual funds N Net income- spouse or common-law partner Newcomers to Canada- non-refundable tax credits Non-resident dependants Non-resident trusts- beneficiaries, loans, transfers O Objections Old Age Security- repaying benefits P Penalties Pensions from a foreign country Personal label Personal tax information, requesting Postdated cheques, paying your taxes with Previous years, filing for Province of residence R Refunds Registered retirement income fund (RRIF) income Registered retirement savings plans (RRSPs) for spouse or common-law partner Repaying amounts included in income Representatives Research grants Resource expenses Retiring allowances Return due date S Safety deposit box charges Schedule 7, instructions for completing Scholarships Security option benefits Severance pay Social insurance number Split income of a child under 18 Spouse- defined Suggestions T Tax package how to get one which one to use Tax shelters Term deposits Territory of residence Tips income Treasury bills (T-bills) U United States social security benefits (income) United States social security benefits (income exempt) V Voluntary disclosures Vow of perpetual poverty W Wage-loss replacement plans War veterans allowances and pensions Previous page | Table of contents | Next page Date modified: 2006-01-04 ...