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Example – GST370 charts 1 and 2 Chart 1 – Eligible expenses (other than CCA) on which you paid GST/HST Type of expenses Expenses other than CCA (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Accounting and legal fees 0 0 0 Advertising and promotion 0 0 0 Food, beverages and entertainment 779.84 0 779.84 Lodging 0 0 0 Parking 0 0 0 Supplies 178.25 0 178.25 Other expenses (please specify) 623.13 0 623.13 Tradesperson's tools expenses (for employees) 0 0 0 Apprentice mechanic tools expenses (for employees) 0 0 0 Labour mobility deduction 0 0 0 Musical instrument expenses other than CCA 0 0 0 Artists' employment expenses 0 0 0 Union, professional or similar dues 0 0 0 Motor vehicle expenses: Fuel 3,230.55 807.64 1 2,422.91 Maintenance and repairs 467.67 116.92 2 350.75 Insurance, licence, registration, and interest (not eligible for rebate) 0 0 0 Leasing 0 0 0 Other expenses (Car washes) 84.50 21.13 3 63.37 Work space in home 0 0 0 Electricity, heat, water 0 0 0 Maintenance 0 0 0 Insurance and property taxes (not eligible for rebate) 0 0 0 Other expenses (please specify) 0 0 0 Total of eligible expenses in column 3 = 4,418.25. ... Chart 2 – GST/HST paid on expenses on which you claimed Capital Cost Allowance (CCA) Type of expenses (1) Total expenses 13% HST (2) Non-eligible portion of expenses 13% HST (3) Eligible expenses (col. 1 minus col. 2) 13% HST Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft 8,644.50 2,161.13 4 6,483.37 1. $3,230.55 × (7,500/30,000) = $807.64 2. $467.67 × (7,500/30,000) = $116.92 3. $84.50 × (7,500/30,000) = $21.13 4. $8,644.50 × (7,500/30,000) = $2,161.13 Page details Date modified: 2024-01-23 ...

Cross references: PA Limits – 147.3(8), 147.3(9) IPP defined – 8300(1) IPP minimum amount – 8500(1) Eligible Service – 8503(3)(a) Past Service Employer Contributions – 8503(15) IPP – Minimum Withdrawal – 8503(26) Non-payment of Minimum Amount – Plan Revocable – 8506(4) Minimum Amount – 8506(5) Periods of Reduced Pay – 8507 Pension benefits standards legislation – 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) – Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) – Permissible Contributions 8502(d) – Permissible Distributions 8502(g) – Funding Media 8502(h) – Investments 8502(i) – Borrowing 8502(j) – Determination of Amounts 8502(k) – Transfer of Property between Provisions 8502(m) – Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) – Eligible Service 8503(3)(b) – Benefit Accruals after Pension Commencement 8503(3)(d) – Increased Benefits for Disabled Member 8503(3)(j) – Offset Benefits 8503(3)(k) – Bridging Benefits – Cross-plan Restriction 8503(3)(l) – Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) – Pre-payment of Member Contributions 8503(4)(d) – Undue Deferral of Payments 8503(4)(e) – Evidence of Disability 8503(4)(f) – Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) – Employer Contributions with Respect to Particular Members 8506(2)(b.1) – Allocation of Employer Contributions 8506(2)(c) – Employer Contributions not Permitted 8506(2)(c.1) – Contributions not Permitted 8506(2)(e) – Allocation of Earnings 8506(2)(f) – Payment or reallocation of Forfeited Amounts 8506(2)(g) – Retirement Benefits 8506(2)(h) – Undue Deferral of Payment – Death of the Member 8506(2)(i) – Undue Deferral of Payment – Death of Specified Beneficiary 7.3 8501(3) – Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP – 147.3(4) Termination Conditions – RPP – 8304.1(14) Benefits Provided With Surplus on Plan Wind-up – Minister’s Approval – 8517(3.1) Page details Date modified: 2018-06-14 ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ... Cross references: Pre-Retirement Survivor Benefits – Alternate Rule – 8503(2)(f) Pre-Retirement Survivor Benefits – MP – 8506(1)(e) Variable Benefits – 8506(1)(e.1) Variable payment life annuity – 8506(1)(e.2) VPLA fund – 8506(13) 8.6 8502(f) – Assignment of Rights The plan must stipulate that no right of a person under the plan is capable of being assigned, charged, anticipated, given as security or surrendered. ...

T1236 Qualified Donees Worksheet / Amounts provided to other organizations Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t1236-fill-19e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (t1236-fill-18e.pdf) 2015 – Fillable PDF (t1236-fill-15e.pdf) 2014 – Fillable PDF (t1236-fill-14e.pdf) 2013 – Fillable PDF (t1236-fill-13e.pdf) 2010 – Fillable PDF (t1236-fill-10e.pdf) 2009 – Fillable PDF (t1236-fill-09e.pdf) 2005 – Fillable PDF (t1236-fill-05e.pdf) Print and fill out by hand Standard print PDF (t1236-19e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (t1236-18e.pdf) 2015 – Standard print PDF (t1236-15e.pdf) 2014 – Standard print PDF (t1236-14e.pdf) 2013 – Standard print PDF (t1236-13e.pdf) 2010 – Standard print PDF (t1236-10e.pdf) 2009 – Standard print PDF (t1236-09e.pdf) 2005 – Standard print PDF (t1236-05e.pdf) 2002 – Standard print PDF (t1236-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000 1. ... Enter the manufacturer's list price. $ Blank space for dollar value Line 4 5. $42,353 Footnote 1 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2 $ Blank space for dollar value Line 5 6. Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($950 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value − Line 2 $ Blank space for dollar value Line 7 8. ($36,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 – Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 – Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 – Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 – Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1273 or T1274. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...

Box 13 – Foreign currency You should report all amounts in Canadian currency, unless the transaction meets the requirements explained in Foreign currency reporting. ... If possible, use the alphabetic codes, as follows: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other When you report amounts in foreign currency, keep the following rules in mind: print the name of the foreign currency on the T5008 slips (for example, U.S. DOLLARS) beside the Identification of securities text above the white box of Box 17 – Identification of securities for the recipient's benefit if you file your T5008 information return on paper and leave box 13 blank, we will process the amounts on the T5008 slips as Canadian dollars when completing the summary, you only have to enter one amount for total proceeds of disposition, whether or not you complete the T5008 slips in different currencies Report a problem or mistake on this page Thank you for your help! ...

Box 27 – Foreign currency Leave this area blank if you are reporting amounts in Canadian dollars. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1163 or T1164. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...

The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...