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Part XIII – Tax on income from Canada of non-resident persons As discussed above, when a trust acquires a non-qualified investment, the fair market value of the non-qualified investment at the time it was acquired by the trust is included in computing the income of the taxpayer who is the annuitant under the plan. ...

This approach is acceptable as long as there are no particular events that would warrant a complete AVR – such as a termination, retirement, or death of a plan member. ...

Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ...

. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

Tax Preparation Clinics- PETERBOROUGH ON Name & Address Types Returns prepared Languages Clientele Activity Haven 180 Barnardo Avenue K9H 5V3 Walk-ins Current year and prior year returns English General Public Canadian Legion 1550 Lansdowne Street West K9J 2A2 Walk-ins Current year and prior year returns English General Public Cephas Church 220 Goodfellow Road K9J 5X3 Walk-ins Current year and prior year returns English General Public Friends Peterborough 283 George Street North K9J 3H3 Walk-ins Current year and prior year returns English General Public Mark Street Church 90 Hunter Street East K9H 1G5 Walk-ins Current year and prior year returns English General Public One Roof Community Centre 99 Brock Street K9H 2P2 Walk-ins Current year and prior year returns English General Public Peterborough Library 345 Aylmer Street K9H 3V7 Walk-ins Current year and prior year returns English General Public Salvation Army Tax Clinic 219 Simcoe Street K9H 2H6 By appointments Current year and last year returns English General Public St. ...

The former statement, “… such that the net number of shares reflects the adjusted FMV of the property transferred” has been revised so that the sentence now reads, “…such that the FMV of the shares reflects the adjusted FMV of the property transferred. ¶1.12 has been amended to remove the phrase “that governs a transaction” which formerly followed the words “that meets the conditions listed in ¶1.5 in an agreement”. ¶1.12 has also been amended to further clarify that a price adjustment clause cannot be used to retroactively satisfy the pro-rata requirement found in the definition of distribution in subsection 55(1). ...

It provides a detailed description of the performance of our five business lines in line with the CCRA's overall performance story contained in our second annual report entitled, Account ability — 2001-2002 Annual Report to Parliament. ...

Locality code statistics by source of income (all returns)- total 2002 tax year f1=income code f2=record type f3=locality code f4=total number of returns f5=counts, employment income f6=amounts, employment income f7=counts, pension income f8=amounts, pension income f9=counts, investment income f10=amounts, investment income f11=counts, self employ. income f12=amounts, self employ. income f13=counts, other income f14=amounts, other income f15=counts, tax-exempt income f16=amounts, tax-exempt income f17=amounts, total income Locality code statistics by source of income (all returns) f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 f11 f12 f13 f14 f15 f16 f17 1 1 1101002000 620 330 5659 210 2687 250 879 170 3513 360 3075 100 353 16168 1 1 1101004000 1000 600 10849 310 3886 330 1681 190 3363 530 4262 200 812 24854 1 1 1101018000 4730 3190 60281 1370 17049 1260 4328 690 8068 2220 14907 950 4032 108665 1 1 1101021000 1450 1080 19905 340 4176 380 970 240 2191 680 4817 220 919 32979 1 1 1101024000 720 540 9093 160 1843 90 171 90 1112 440 2785 140 662 15667 1 1 1101036000 3580 2520 45161 910 10121 910 2174 580 8659 1810 13385 660 2528 82029 1 1 1101039000 150 90 1534 50 551 70 305 30 846 70 534 20 102 3872 1 1 1101044000 870 620 11417 220 2505 230 307 150 1627 460 3347 150 568 19773 1 1 1101048000 1090 790 16490 280 3797 310 1066 170 1878 500 3237 160 631 27099 1 2 1101000000 14210 9760 180388 3840 46617 3830 11881 2300 31259 7080 50350 2610 10607 331104 1 1 1102001000 510 320 5867 150 2186 150 414 100 410 220 1593 90 307 10777 1 1 1102006000 860 550 11232 280 3204 310 2107 150 867 330 1900 150 569 19880 1 1 1102009000 1060 760 16370 250 3162 390 1359 210 2043 460 2734 140 530 26197 1 1 1102012105 350 250 5457 90 934 100 233 60 315 130 668 70 267 7872 1 1 1102014105 80 60 1233 10 177 20 19 10 25 30 195 0 0 1672 1 1 1102026105 1170 870 20352 270 3526 380 1092 220 1063 440 2893 130 504 29431 1 1 1102029000 720 510 12365 170 2500 260 1084 150 717 270 1602 90 339 18608 1 1 1102032000 100 60 933 40 405 40 37 20 55 30 198 10 40 1668 1 1 1102034000 860 580 12703 270 3384 310 830 140 1911 330 1868 160 595 21291 1 1 1102042000 40 30 692 10 197 20 44 10 107 10 44 0 0 1089 1 1 1102043000 2110 1460 31920 550 6588 710 2236 440 4175 790 4970 330 1430 51319 1 1 1102046000 690 450 8855 230 2956 220 473 110 2361 340 2794 130 538 17977 1 1 1102050105 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1102051000 670 480 10834 170 2441 200 1242 120 602 310 2169 90 345 17632 1 1 1102052105 1490 1060 27298 360 5724 500 1877 230 3406 560 3578 170 763 42645 1 1 1102054105 20 20 394 0 0 0 0 0 0 0 0 0 0 557 1 1 1102056105 20 10 398 0 0 0 0 0 0 0 0 0 0 518 1 1 1102059000 2020 1500 30381 420 5030 510 960 300 2846 860 5696 280 1139 46053 1 1 1102065105 1830 1350 31823 410 5404 660 2082 320 2496 610 3617 210 846 46267 1 1 1102075105 29380 20200 520416 8480 137321 9580 41158 3270 48433 9210 52284 4890 22375 821992 1 1 1102080105 4660 3590 108042 1070 19822 1630 6173 510 5998 1540 10185 400 1601 151823 1 1 1102085105 6150 4690 119757 1320 20094 1980 4983 890 6977 2180 12643 640 2664 167118 1 2 1102000000 54770 38780 977333 14540 225229 17950 68411 7270 84844 18670 111697 8010 34887 1502410 1 1 1103005000 900 650 12438 230 2942 210 346 100 868 400 2374 140 584 19552 1 1 1103006000 740 500 9933 230 2901 230 786 120 607 280 1640 130 525 16392 1 1 1103008000 710 540 11487 160 2295 210 1115 110 399 290 1642 100 386 17324 1 1 1103010000 140 90 2404 40 539 30 134 10 59 60 273 30 107 3516 1 1 1103011000 380 270 5493 100 1108 120 574 80 647 160 824 50 175 8820 1 1 1103013000 280 200 4081 80 1037 90 315 50 604 90 554 30 104 6696 1 1 1103014000 4010 2720 60461 1170 15873 1440 6922 760 9280 1570 9580 660 2457 104574 Locality code statistics by source of income (all returns) f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 f11 f12 f13 f14 f15 f16 f17 1 1 1103024110 1320 940 18815 330 4263 340 587 190 818 530 3037 200 854 28375 1 1 1103025110 13170 9210 212705 3750 54108 3720 14231 1350 12966 4700 25202 2340 9957 329169 1 1 1103029000 1600 1160 23760 410 4545 500 578 210 1867 740 4291 290 1119 36161 1 1 1103031000 640 460 9542 160 2001 200 362 110 421 280 1797 100 401 14524 1 1 1103033000 760 490 9589 210 2559 230 432 160 1839 350 2444 130 491 17353 1 1 1103034000 980 590 9669 230 2511 220 444 300 1798 560 4318 170 696 19436 1 1 1103035000 160 90 1141 20 157 20 43 0 0 70 569 20 67 1994 1 1 1103038000 80 40 479 30 271 20 42 20 134 40 276 20 79 1282 1 1 1103042000 2370 1500 27226 700 7604 720 2913 440 4093 1080 7504 550 2318 51658 1 1 1103044000 560 330 5194 150 1228 150 206 150 1065 280 1903 130 645 10242 1 1 1103049000 530 330 5475 140 1474 140 550 120 811 270 2100 110 398 10809 1 1 1103051000 760 550 9419 170 1726 210 360 150 901 390 2834 140 516 15755 1 1 1103052000 1850 1190 23106 530 6199 560 1351 330 4990 850 7010 380 1680 44336 1 1 1103057000 940 650 8920 230 2022 170 197 210 1226 560 4360 200 1269 17995 1 1 1103059000 2550 1610 25384 620 6006 860 1466 740 8609 1500 14190 510 2098 57754 1 1 1103062000 150 90 1128 40 242 40 29 40 432 100 908 30 155 2893 1 2 1103000000 35570 24210 497849 9700 123612 10430 33984 5740 54452 15130 99633 6440 27079 836609 1 3 1100000000 104540 72740 1655570 28080 395458 32220 114276 15310 170555 40870 261681 17060 72573 2670122 Previous page | Next page Date modified: 2005-12-13 ...

Locality code statistics by sex and by income range- females 2002 tax year f1=sex code f2=record type f3=locality code f4=total number taxable returns f5=total income f6=income under 1000 f7=income 1000-2500 f8=income 2500-5000 f9=income 5000-7500 f10=income 7500-10000 f11=income 10000-12500 f12=income 12500-15000 f13=income 15000-17500 f14=income 17500-20000 f15=income 20000-25000 f16=income 25000-30000 f17=income 30000-35000 f18=income 35000-40000 f19=income 40000-50000 f20=income over 50000 f21=average income Locality code statistics by sex and by income range- females f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 f11 f12 f13 f14 f15 f16 f17 f18 f19 f20 f21 0 1 1101002000 310 5813 20 0 20 30 30 30 40 30 20 20 20 20 10 20 10 0 0 1 1101004000 480 8581 30 0 20 40 40 50 70 40 40 40 30 30 30 0 20 0 0 1 1101018000 2420 44815 90 50 140 170 200 290 330 210 170 210 160 140 70 100 100 0 0 1 1101021000 700 12894 20 20 40 40 60 70 90 70 50 80 50 30 30 20 30 0 0 1 1101024000 350 5568 10 10 10 30 40 40 60 30 30 30 20 20 0 20 0 0 0 1 1101036000 1760 33065 60 50 90 120 140 210 240 150 110 140 150 90 60 90 60 0 0 1 1101039000 70 1195 0 0 10 0 10 0 10 0 0 20 0 10 0 0 0 0 0 1 1101044000 420 8208 10 10 30 20 40 40 60 40 30 30 40 30 10 20 20 0 0 1 1101048000 530 11684 10 10 40 30 40 40 50 50 30 50 40 40 30 30 40 0 0 2 1101000000 7020 131824 260 170 390 480 590 780 930 620 470 630 500 390 240 300 290 0 0 1 1102001000 260 4680 20 0 10 20 30 30 30 20 10 30 20 20 0 20 0 0 0 1 1102006000 430 7660 20 10 30 40 30 50 60 20 20 30 40 20 20 20 20 0 0 1 1102009000 520 10700 30 10 30 30 50 40 40 50 30 50 40 50 20 30 30 0 0 1 1102012105 170 3244 20 0 0 10 10 20 20 20 10 10 20 0 10 10 0 0 0 1 1102014105 40 734 10 0 0 0 10 0 10 0 0 0 10 0 0 0 0 0 0 1 1102026105 580 12431 30 20 30 40 40 60 50 40 40 50 40 40 30 40 40 0 0 1 1102029000 350 8219 30 10 10 30 30 20 20 30 20 30 20 20 20 20 30 0 0 1 1102032000 50 812 10 0 0 0 10 0 10 0 0 10 0 0 0 0 0 0 0 1 1102034000 450 9137 30 0 30 30 40 40 50 40 30 40 30 20 10 40 20 0 0 1 1102042000 20 508 10 0 0 0 0 0 0 0 10 0 0 0 0 0 0 0 0 1 1102043000 1040 21062 40 30 60 70 100 100 120 80 50 100 70 50 50 50 60 0 0 1 1102046000 340 6366 10 10 20 30 50 30 50 30 20 30 20 10 10 20 20 0 0 1 1102051000 330 6860 30 20 20 20 40 30 30 30 30 20 20 30 0 10 20 0 0 1 1102052105 740 16760 30 20 40 50 50 60 70 60 40 70 60 50 40 50 50 0 0 1 1102054105 10 226 0 0 0 0 10 0 0 0 0 0 0 0 0 0 0 0 0 1 1102056105 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1102059000 990 19850 50 40 60 60 90 80 90 80 60 100 80 60 40 50 60 0 0 1 1102065105 900 19210 30 30 50 70 70 80 70 60 50 80 80 70 40 60 60 0 0 1 1102075105 15840 363966 580 360 710 1000 1250 1520 1440 1240 940 1430 1210 980 700 1110 1360 0 0 1 1102080105 2470 65981 90 70 140 130 160 150 170 130 120 210 200 180 160 250 320 0 0 1 1102085105 3190 71087 140 100 190 220 210 260 240 220 190 310 240 230 160 250 240 0 0 2 1102000000 28710 649648 1150 750 1430 1840 2260 2580 2560 2150 1680 2610 2160 1830 1340 2010 2350 0 0 1 1103005000 440 8092 30 0 30 30 30 40 60 50 30 40 40 20 20 20 10 0 0 1 1103006000 370 6703 20 0 30 30 30 30 40 20 20 40 30 30 0 20 10 0 0 1 1103008000 360 7366 10 10 20 30 20 30 40 30 20 30 30 30 20 20 20 0 0 1 1103010000 70 1517 10 0 0 0 20 0 20 0 0 10 0 0 10 0 0 0 0 1 1103011000 190 3400 10 20 0 20 10 20 20 30 0 10 20 20 0 10 0 0 0 1 1103013000 140 2664 0 0 10 20 20 0 20 20 0 20 0 10 0 10 0 0 0 1 1103014000 2080 42310 70 60 120 150 170 200 250 160 120 210 150 110 80 110 120 0 0 1 1103024110 630 11675 30 20 30 40 60 60 70 50 40 70 60 40 30 20 20 0 Locality code statistics by sex and by income range- females f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 f11 f12 f13 f14 f15 f16 f17 f18 f19 f20 f21 0 1 1103025110 6910 140772 260 160 360 450 610 690 740 580 480 600 550 400 290 390 360 0 0 1 1103029000 780 14896 30 30 40 60 80 60 100 50 50 80 60 40 30 50 40 0 0 1 1103031000 300 5708 20 0 20 20 30 30 30 20 30 20 20 20 10 30 0 0 0 1 1103033000 380 7801 20 0 30 10 30 40 40 30 30 40 30 30 10 20 20 0 0 1 1103034000 470 8309 20 10 20 30 60 40 60 40 40 60 30 30 20 10 10 0 0 1 1103035000 80 928 30 0 10 0 0 10 0 20 0 0 10 0 0 0 0 0 0 1 1103038000 40 544 0 10 0 0 0 20 0 0 10 0 0 0 0 0 0 0 0 1 1103042000 1210 21158 60 30 70 100 100 130 160 100 80 100 70 60 40 50 40 0 0 1 1103044000 280 4246 20 20 0 20 20 40 40 30 10 30 20 10 10 0 0 0 0 1 1103049000 260 4430 20 0 10 20 30 30 30 20 20 20 10 10 10 10 0 0 0 1 1103051000 370 6383 10 10 30 20 40 40 40 40 30 40 20 20 10 20 0 0 0 1 1103052000 970 18900 40 30 50 60 70 120 120 80 60 90 70 50 30 50 50 0 0 1 1103057000 450 7145 20 10 30 20 50 60 90 50 30 40 20 20 10 20 0 0 0 1 1103059000 1270 23099 40 30 50 60 110 130 180 140 120 140 90 60 40 40 40 0 0 1 1103062000 70 1057 0 10 0 0 0 10 20 0 10 20 0 0 0 0 0 0 0 2 1103000000 18100 349101 740 480 970 1190 1550 1840 2160 1540 1230 1690 1360 980 700 880 790 0 0 3 1100000000 53830 1130574 2150 1390 2790 3520 4400 5200 5640 4310 3380 4930 4020 3210 2280 3190 3430 21004 Previous page | Next page Date modified: 2005-12-13 ...