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She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Example First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 Undepreciated capital cost (UCC) $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($45,750 ÷ $65,000) = $21,115 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ... Capital cost calculation – Change in use Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount from line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the capital gains related to the depreciable property $ Blank space for dollar value × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") $ Blank space for dollar value × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

Chapter 9- 8503(1) & 8503(2) – Defined Benefit Provisions On this page... 9.1 8503(1) – Net Contribution Account 9.2 8503(2) – Permissible Benefits 9.3 8503(2)(a) – Lifetime retirement benefits 9.3.1 8503(2)(a)(i) – Death benefits 9.3.2 8503(2)(a)(ii) – Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) – Ad hoc increases 9.3.4 8503(2)(a)(iv) – Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) – Early retirement 9.3.6 8503(2)(a)(vi) – Disability benefits 9.3.7 8503(2)(a)(vii) – Optional forms – Increased 9.3.8 8503(2)(a)(viii) – Optional forms – Decreased 9.3.9 8503(2)(a)(ix) – Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) – Adjustments approved by the Minister 9.4 8503(2)(b) – Bridging benefits 9.5 8503(2)(c) – Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) – Pre-retirement survivor benefits 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule 9.9 8503(2)(g) – Pre-retirement survivor benefits – Guarantee period 9.10 8503(2)(h) – Lump sum payments on termination 9.11 8503(2)(i) Commuted value – Pre-retirement death 9.12 8503(2)(j) – Lump sum payment on death 9.13 8503(2)(k) – Additional post-retirement death benefits 9.14 8503(2)(l) – Additional bridging benefits 9.15 8503(2)(l.1) – Survivor bridging benefits 9.16 8503(2)(m) – Commutation of benefits 9.17 8503(2)(n) – Commutation – Beneficiary's benefits 9.18 8503(2.1) – Rule for Commutation of Benefits 9.1 8503(1) – Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits – Guarantee Period – 8503(2)(g) Lump Sum Payments on Termination – 8503(2)(h) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(n) Limits Dependent on CPI – 8503(12) Transfer – Lump Sum Benefits on Death – 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) – Pre-retirement survivor benefits – Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer – DB to MP, RRSP or RRIF – 147.3(4) Definition of Money Purchase Provision – 8500(1) Conditions for Registration – 8501(1)(e) Determination of Amounts – 8502(j) Rule for Commutation of Benefits – 8503(2.1) Commutation of Lifetime Retirement Benefits – 8503(7) Payment from Account – 8506(1)(f) Commutation of Benefits – 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans – 8509(9) Prescribed Amount – 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) – Commutation – Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...

EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process March 2011 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... The stamps are available in the following denominations: Cigarettes – 20 units Cigarettes – 25 units Cigarettes – 200 units Tobacco – 50 grams Tobacco – 100 grams Tobacco – 150 grams Tobacco – 200 grams Tobacco – 250 grams Tobacco – 400 grams Cigars Raw leaf Note: Tobacco sticks will also require the above cigarette stamp denominations. ... In accordance with the publicly awarded contract to design, manufacture and distribute the excise stamp, the firm unit price of the excise stamp is as follows: September 1, 2010 to March 31, 2014 – $0.00592 April 1, 2014 to March 31, 2015 – $0.00622 April 1, 2015 to March 31, 2016 – $0.00641 April 1, 2016 to March 31, 2017 – $0.00660 April 1, 2017 to March 31, 2018 – $0.00680 All technical publications related to the Excise Act, 2001 and regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 5 – Farm losses On this page… Fully deductible farm losses Restricted farm losses (partly deductible) Non-deductible farm losses Non-capital losses When your farming business expenses are more than your farming business income in a year, you have a net loss. However, before you can calculate your net farm loss for the year, you may have to increase or decrease the loss by certain adjustments explained in Line 9941 – Optional inventory adjustment – current year and Line 9942 – Mandatory inventory adjustment – current year. ... The part of Sharon's net farm loss that she can deduct from her other income in 2024 is either amount A or amount B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...