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Worksheet 2 – Example 2 Example Corporation A has estimated its tax for 2016 at $912,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 76,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 − 10,000 Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

Worksheet 3 – Example Example Corporation A has estimated its tax for 2016 at $240,000. ... Worksheet 3 – Calculating quarterly instalment payments for 2016 Option 1 for calculating quarterly instalment payment for 2016 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 1: No value= 60,000 Option 2 for calculating quarterly instalment payments for 2015 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 2: = 60,000 Option 3 for calculating quarterly instalment payments for 2014 (instalments $77,000) Description Amount Part I tax payable 36,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 36,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 36,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 36,000 Divide by: ÷ 4 First payment due under option 3: = 9,000 Previous-year instalment base (option 2 instalment base amount above) 240,000 Subtract: the total of payments 1 and 2 under option 3 − 9,000 Difference = 231,000 Divide by: ÷ 3 Each of the remaining 3 payments due under option 3: = 77,000 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS3, Calculating quarterly instalment payments for 2016 Date modified: 2015-12-15 ...

Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... Example 6 From Example 1, the registrant tour operator calculates the GST and the HST on the tour package as follows: Selling price for the tour package $2,200.00 GST ($302.50 × 5%) $15.13 14% HST ($412.50 × 14%) $57.75 15% HST ($330.00 × 15%) $49.50 Total $2,322.38 Consequently, the registrant tour operator would charge the non-resident visitor to Canada a total GST/HST amount of $122.38 ($15.13 + $57.75 + $49.50 = $ 122.38). ... Using the amounts provided in Example 1, the registrant tour operator determines that: the taxable percentage of the GST-taxable portion of the tour package is 32.5% ($650 ÷ $2,000 = 32.5%) and the consideration for the GST-taxable portion is $715 ($2,200 × 32.5% = $715); and the taxable percentage of the 15% HST-taxable portion of the tour package is 15% ($300 ÷ $2,000 = 15.0%) and the consideration for the 15% HST taxable portion is $715 ($2,200 × 15% = $330.00). ...

Dual tax rates – Example 2 Income earned in more than one province or territory When you allocate taxable income to more than one province or territory, you also have to allocate proportionally any income eligible for the small business deduction. ... To calculate its Nova Scotia income tax, Corp Y does the following calculations: Taxable income allocated to Nova Scotia (from Schedule 5) $60,000 Taxable income allocated to the Yukon (from Schedule 5) + $30,000 Total taxable income earned in Canada = $90,000 Least of lines 400, 405, 410, and 427 from the T2 return in the federal small business deduction calculation $78,000 Income eligible for the federal small business deduction attributed to Nova Scotia: ($60,000 ÷ $90,000) × $78,000 = $52,000 Taxable income earned in Nova Scotia $60,000 Minus: Income eligible for the federal small business deduction attributed to Nova Scotia − $52,000 Amount taxed at higher rate = $8,000 Taxes payable at higher rate: $8,000 × 16% $1,280 Taxes payable at lower rate: $52,000 × 3% $1,560 Nova Scotia tax payable = $2,840 To calculate its Yukon income tax payable, Corp Y would repeat the same steps, using the rates that apply. ...

Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter Measure for Members of Underfunded Registered Pension Plans (RPP). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $747,000 Funded ratio = 90% Original 8517 prorated = $59,300 x 12.2 x.9 = $651,114 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $651,114 transfer to RRSP and $95,886 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $651,114 = $72,346; and Cash payment of $95,886 The amount of PAR which may be reported is $72,346, allowing a $72,346 deductible RRSP contribution for 2013, leaving a net income inclusion of $95,886- $72,346 = $23,540. $23,540 is the amount by which the disbursal of plan assets ($747,000) exceeds the revised 8517 limit ($723,460). ... The member is 63 years old at the time of transfer LRB = $59,300 Commuted value of RB = $830,000 Plan assets disbursed = $415,000 Original 8517 prorated = $59,300 x 12.2 x.5 = $361,730 Comfort letter revised 8517 = $59,300 x 12.2 = $723,460 Distribution on January 15, 2013 = $361,730 transfer to RRSP and $53,270 taxable cash payment In this scenario, the plan administrator can issue a PAR equal to the lesser of: $723,460 – $361,730 = $361,730; and Cash payment of $53,720 The PAR will therefore be $53,270, allowing a $53,270 deductible RRSP contribution for 2013 which may be used to offset the income inclusion for the original cash payment. ...

As of that date, his total contributions in 2015 were $12,200 ($9,000 + $500 + $2,700). ... Highest excess TFSA amount per month for June to October = $2,200. Tax = 1% per month on the highest excess amount = $2,200 × 1% × 5 months, which was $110. ... Tax = 1% per month on the excess amount = $1,400 x 1% x 2 months, which was $28. ...

Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...

Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick () the appropriate box, and complete whichever of the following sections that applies to your response: Section H – Trust information; Section I – Purchase and sale information; or Section L – Outstanding items. ... Agreements – For each donee, tick () the appropriate column under "Agreements. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Date modified: 2016-03-08 ...