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Examples are as follows: 15 gram package/ 50g = 0.3 (This rounded up to the nearest whole number is 1 unit per package.) 50 gram package/ 50g = 1 (This is 1 unit per package.) 55 gram package/ 50g = 1.1 (This rounded up to the nearest whole number is 2 units per package.) ... The duty payable for 100 packages of each size would be as follows: Table 1 Size # of units per package Total units Duty rate/ uni t* Duty payable 15g 1 (100*1) = 100 $2.8925 $ 289.25 50g 1 (100*1) = 100 $2.8925 $ 289.25 55g 2 (100*2) = 200 $2.8925 $ 578.50 Total units and duty payable 400 units $1,157.00 * In this example, the duty rate of $2.8925 applies to stamped manufactured tobacco manufactured in Canada and imported stamped manufactured tobacco. ... For "Special Duty – Unstamped Canadian Manufactured Tobacco Exports < 1.5%", code line number 49582, the "Quantity" column remains in Kg. ...

Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2016 from its permanent establishment in Saskatchewan. ... Corp X calculates its Saskatchewan rate tax payable as follows: Taxable income $90,000 Minus: Amount taxed at lower rate (least of lines 400, 405, 410, and 427 from the T2 return in the small business deduction calculation) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Saskatchewan tax payable: Taxes payable at the lower rate: $78,000 × 2% $1,560 Plus: Taxes payable at the higher rate: $12,000 × 12% + 1,440 Saskatchewan tax payable = $3,000 Forms and publications T2 Corporation Income Tax Return Date modified: 2017-04-20 ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...

Business Registration Online – Overview Overview Eligibility Before you register Register now After you register 1. ... You can use BRO if you are one of the following: a business owner a third party requester a representative with a RepID or a GroupID an individual that employs a caregiver, a babysitter, or a domestic worker For more information, go to Authorize a representative – Business number and Employing a caregiver, babysitter, or domestic worker. ... For more information, go to: British Columbia – OneStop Business Registry Ontario – ServiceOntario – Business services Nova Scotia – One Business- One Number Under subsection 241(4)(l) of the Income Tax Act, with your consent we may share the following business information with our provincial partners: business number business name business address business phone and fax numbers Other ways to register if you cannot use BRO For more information on other methods for registering in the province where your business operates, go to Provincial programs. ...

Line 326 – Amounts transferred from your spouse or common-law partner If your spouse or common-law partner does not need to claim some or all of certain non-refundable tax credits to reduce his or her federal tax to zero, you may be able to transfer those unused amounts to your return. ... Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Related topics Line 301 – Age amount Line 314 – Pension income amount Line 316 – Disability amount (for self) Line 323 – Your tuition, education, and textbook amounts Line 367 – Family caregiver amount for children under 18 years of age Date modified: 2017-01-03 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 11. ... The estimated costs for significant services provided without charge include: 2008 2007 (in thousands of dollars) Employer’s contribution to the health insurance plan and employee benefit plans – Treasury Board Secretariat (TBS) 154,143 158,610 Legal services – Justice Canada 50,761 46,800 Audit services – Office of the Auditor General of Canada 2,470 2,110 Workers’ compensation benefits – HRSDC 2,090 1,806 Payroll services – Public Works and Government Services Canada (PWGSC) 1,589 1,635 Accommodation – PWGSC [Footnote 1] – 225,335 211,053 436,296 [Footnote 1] Effective April 1, 2007, accommodations services are no longer received without charge from PWGSC. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Date modified: 2016-06-29 ...

Line 324 – Tuition, education, and textbook amounts transferred from a child The student has calculated on their Schedule 11 the amount of this credit which they will need to reduce their own tax owing. ... Supporting documents – If you are filing a paper return and you are the person receiving the transfer, do not submit the copy of the tax certificate with your return but keep it in case we ask for it later. ... Forms and publications General Income Tax and Benefit Guide T1 General 2015 – Schedule 1 – Federal tax T1 General 2015 – Schedule 11 – Tuition, Education and Textbook Amounts Guide P105, Students and Income Tax Folio S1-F2-C1: Education and Textbook Tax Credits Folio S1-F2-C2: Tuition tax credit Related topics Students Date modified: 2016-03-21 ...

Line 210 – Deduction for elected split-pension amount If the transferring spouse or common-law partner has agreed with the receiving spouse or common-law partner to jointly elect to split his or her eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law parner can deduct on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 115 – Other pensions or superannuation Line 129 – RRSP income Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...