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Contents From the Director General Legalese for charities – Part II What's new? ... Legalese for charities – Part II Summary: Within the Income Tax Act, terms sometimes have more specific meanings than in common usage. ... “deemed” " Deem " means to consider, regardless of other facts. ...

Step 2: ½ of ($8,000- $2,500) = $2,750. Step 3: Lesser of $6,250 and $2,750, plus $2,500 = $2,750 + $2,500 = $5,250. Step 4: Lesser of $8,000 and $5,250 = $5,250. Step 5: Amount of loss Barry can deduct in the loss year = $5,250 + $2,000 = $7,250. ... Thus, he ends up applying $5,000 of his 1985 net capital loss of $6,000: Amount Applied Amount Deducted Against 1995 taxable capital gains $ 3,000 $ 4,500 Against 1995 business income $ 2,000 $ 2,000---------------- Total reduction to 1995 taxable income earned in Canada $ 6,500 ===== Total applied in 1995 $ 5,000 Available to be applied in other years $ 1,000-------- $ 6,000 ===== ¶ 17. ...

Step 2: ½ of ($8,000- $2,500) = $2,750. Step 3: Lesser of $6,250 and $2,750, plus $2,500 = $2,750 + $2,500 = $5,250. Step 4: Lesser of $8,000 and $5,250 = $5,250. Step 5: Amount of loss Barry can deduct in the loss year = $5,250 + $2,000 = $7,250. ... Thus, he ends up applying $5,000 of his 1985 net capital loss of $6,000: Amount Applied Amount Deducted Against 1995 taxable capital gains $ 3,000 $ 4,500 Against 1995 business income $ 2,000 $ 2,000---------------- Total reduction to 1995 taxable income earned in Canada $ 6,500 ===== Total applied in 1995 $ 5,000 Available to be applied in other years $ 1,000-------- $ 6,000 ===== ¶ 17. ...

ARCHIVED- Excise and GST/HST News- No. 82 (Fall 2011) From: Canada Revenue Agency Table of Contents Financial institution GST/HST annual information return – Form GST111 Collection of GST/HST amounts under objection or appeal What's new for GST/HST return and PSB rebate filers? Online services built for businesses Prescribed rates of interest Deleted publications from Web site What's new in publications Enquiries Financial institution GST/HST annual information return – Form GST111 Form GST111, Financial Institution GST/HST Annual Information Return, enhances GST/HST reporting and assists in improving compliance in the financial services sector. ... A person (other than a prescribed person or a person of a prescribed class [Footnote 1]) is a reporting institution if: the person is a financial institution, under the Excise Tax Act (the Act), at any time in the fiscal year; the person is a registrant at any time in the fiscal year; and the total of all amounts each of which is an amount included in computing, for the purposes of the Income Tax Act, the person's income, or, if the person is an individual, the person's income from a business, for the person's last taxation year that ends in the fiscal year, exceeds the amount determined by the following formula: $1 million × A/365 (A = number of days in the taxation year) A financial institution that is a reporting institution should be aware of the consequences associated with the failure to properly report information on Form GST111. ...

Amended April 2004 SPIRITS Commodity Rate Spirits $11.066 per litre of absolute ethyl alcohol Spirits – not more than 7% absolute ethyl alcohol $0.2459 per litre of spirits Spirits- special duty* $0.12 per litre of absolute ethyl alcohol *Special duty is payable on imported spirits delivered to or imported by a licensed user. BEER Commodity Rate More than 2.5% absolute ethyl alcohol $27.985 per hectolitre More than 1.2% but not more than 2.5% absolute ethyl alcohol $13.990 per hectolitre Not more than 1.2% absolute ethyl alcohol $2.591 per hectolitre WINE Commodity Rate Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre More than 1.2% of ethyl alcohol by volume but not more than 7 % absolute ethyl alcohol by volume $0.2459 per litre More than 7% absolute ethyl alcohol by volume $0.5122 per litre TOBACCO PRODUCTS – DUTY RATES (Excise Act, 2001) All Provinces and Territories – Regular Domestic Market Excise Duty Additional Duty CIGARETTES $0.396255 per five or fraction of five cigarettes N/A TOBACCO STICKS $0.057983 per stick N/A MANUFACTURED TOBACCO- OTHER $53.981 per kilogram N/A RAW LEAF TOBACCO $1.572 per kilogram N/A CIGARS $14.786 per 1,000 cigars Greater of $0.065 or 65%* * 65% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Amended April 2004 SPIRITS Commodity Rate Spirits $11.066 per litre of absolute ethyl alcohol Spirits – not more than 7% absolute ethyl alcohol $0.2459 per litre of spirits Spirits- special duty* $0.12 per litre of absolute ethyl alcohol *Special duty is payable on imported spirits delivered to or imported by a licensed user. BEER Commodity Rate More than 2.5% absolute ethyl alcohol $27.985 per hectolitre More than 1.2% but not more than 2.5% absolute ethyl alcohol $13.990 per hectolitre Not more than 1.2% absolute ethyl alcohol $2.591 per hectolitre WINE Commodity Rate Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre More than 1.2% of ethyl alcohol by volume but not more than 7 % absolute ethyl alcohol by volume $0.2459 per litre More than 7% absolute ethyl alcohol by volume $0.5122 per litre TOBACCO PRODUCTS – DUTY RATES (Excise Act, 2001) All Provinces and Territories – Regular Domestic Market Excise Duty Additional Duty CIGARETTES $0.396255 per five or fraction of five cigarettes N/A TOBACCO STICKS $0.057983 per stick N/A MANUFACTURED TOBACCO- OTHER $53.981 per kilogram N/A RAW LEAF TOBACCO $1.572 per kilogram N/A CIGARS $14.786 per 1,000 cigars Greater of $0.065 or 65%* * 65% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Amended April 2004 SPIRITS Commodity Rate Spirits $11.066 per litre of absolute ethyl alcohol Spirits – not more than 7% absolute ethyl alcohol $0.2459 per litre of spirits Spirits- special duty* $0.12 per litre of absolute ethyl alcohol *Special duty is payable on imported spirits delivered to or imported by a licensed user. BEER Commodity Rate More than 2.5% absolute ethyl alcohol $27.985 per hectolitre More than 1.2% but not more than 2.5% absolute ethyl alcohol $13.990 per hectolitre Not more than 1.2% absolute ethyl alcohol $2.591 per hectolitre WINE Commodity Rate Not more than 1.2% of absolute ethyl alcohol by volume $0.0205 per litre More than 1.2% of ethyl alcohol by volume but not more than 7 % absolute ethyl alcohol by volume $0.2459 per litre More than 7% absolute ethyl alcohol by volume $0.5122 per litre TOBACCO PRODUCTS – DUTY RATES (Excise Act, 2001) All Provinces and Territories – Regular Domestic Market Excise Duty Additional Duty CIGARETTES $0.396255 per five or fraction of five cigarettes N/A TOBACCO STICKS $0.057983 per stick N/A MANUFACTURED TOBACCO- OTHER $53.981 per kilogram N/A RAW LEAF TOBACCO $1.572 per kilogram N/A CIGARS $14.786 per 1,000 cigars Greater of $0.065 or 65%* * 65% of the Canadian manufacturer's sale price or of the duty paid value, if imported. ...

Court News Registered charity status of the Parkinson’s Support and Research Society revoked Not just any valuation will do Policies Umbrella groups Contact Information The Charities Directorate From the Director General – Elizabeth Tromp Canadians expect different levels of government to work together to meet their needs. ... This new focus will allow us to give better service to all of our clients – from both the charitable sector and the general public. ... This project is in line with the commitment in the March 2004 Federal Budget to Charities Regulatory Reform – Jurisdictional Collaboration, and the CRA’s Framework for Charities Regulatory Reform – Jurisdictional Collaboration. ...

This includes his or her net world income, even if it is zero and, if applicable, the amount of UCCB included in his or her net world income and / or the amount of UCCB repayment entered on line 213 of his or her return. ... Line 453 – Working income tax benefit (WITB) Under proposed legislation, starting in 2007, you may be able to claim the WITB. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

This includes his or her net world income, even if it is zero and, if applicable, the amount of UCCB included in his or her net world income and / or the amount of UCCB repayment entered on line 213 of his or her return. ... Line 453 – Working income tax benefit (WITB) Under proposed legislation, starting in 2007, you may be able to claim the WITB. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...