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Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Chapter 3- 147.2 – Pension Plan Contributions On this page... 3.1 147.2(1) – Deductible Employer Contributions 3.2 147.2(2) – Employer Contributions – Defined Benefit Provisions Example 3.3 147.2(3) – Filing of Actuarial Report 3.4 147.2(4) – Amount of Employee's Pension Contributions Deductible 3.4.1 147.2(4)(a) – Service After 1989 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor 3.4.3 147.2(4)(c) – Service Before 1990, While a Contributor 3.5 147.2(5) – Teachers 3.6 147.2(6) – Deductible Contributions when Taxpayer Dies 3.7 147.2(7) – Letter of Credit 3.8 147.2(8) – Former Employee of Predecessor Employer 3.1 147.2(1) – Deductible Employer Contributions An employer's contribution to an RPP is deductible in computing the employer's income for a taxation year ending after 1990, if: the contribution is made in the year or within 120 days after the end of the year; it was not deducted in computing the employer's income in a previous taxation year; and it satisfies certain other conditions that depend on whether the contribution is made under a MP or DB provision of a plan or under a SMEP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Member contributions for unfunded liability – 8501(6.1) Prescribed eligible contributions – 8501(6.2) Defined benefit provisions – 8503 Maximum benefits – 8504 3.4.2 147.2(4)(b) – Service Before 1990, While not a Contributor Paragraph 147.2(4)(b) of the Act applies to contributions made by an employee for years prior to 1990, where the employee was not a contributor to an RPP. ... Cross references: Pension adjustment limits – 147.1(8) Pension adjustment limits – multi-employer plans – 147.1(9) Limits on employee contributions to DB provisions – 8503(4)(a) 3.5 147.2(5) – Teachers Subsection 147.2(5) of the Act provides a special rule with regards to teachers. ...

Cross references: Multi-Employer Plan – 8500(1) Suspension or Cessation of Pension – 8503(8) Re-Employed Member – 8503(9) Statutory Plans – Special Rules – 8503(13) Phased Retirement – 8503(16) – (23) 10.3 8503(3)(c) – Early retirement Early retirement eligibility service This paragraph provides that LRBs under a DB provision can be paid without a reduction on account of early retirement if the LRBs commence on or after specified periods set out in this paragraph. ... Cross references: Totally and Permanently Disabled – 8500(1) Multi-Employer Plan – 8500(1) Early Retirement – 8503(3)(c) Undue Deferral of Payment – 8503(4)(d) Evidence of Disability – 8503(4)(e) & (f) Limits Dependent on CPI – 8503(12) Excluded Benefits – 8504(10) Excluded Benefits – 8504(11) Benefits Under Grandfathered Plan – Pre-1992 Disability – 8509(4.1) Condition Not Applicable to Grandfathered Plans – 8509(5)(a) Special Rules – MEP – 8510(5) 10.5 8503(3)(e) – Pre-1991 benefits Paragraph 8503(3)(e) of the Regulations allows the CRA to continue to apply a number of restrictions in IC72-13R8, to pre-1991 benefits, that have not been included in the Regulations or that differ from the restrictions in the Regulations. ... Cross references: Appropriate Pension Adjustments – 8502(l) Increase in Accrued Benefits – Part-Timers – 8503(3)(i) Artificially Reduced Pension Adjustment – 8503(14) Benefit Accrual Rate Greater Than 2 Per Cent – 8509(8) Conditions Applicable to Amendments – 8511(1)(a) 10.9 8503(3)(i) – Increase in accrued benefits Paragraph 8503(3)(i) of the Regulations generally applies only where benefits are provided to part-time workers. ...

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. ...

Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined ELN – Equity linked notes FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount on 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 amount on line 4 Footnote 1 × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") × 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. ...

This content is available in 13 languages Multiple language selection English العربية (Arabic) 粵語 (Chinese- Traditional) 普通话 (Chinese- Simplified) فارسی (Farsi) हिंदी (Hindi) ਪੰਜਾਬੀ (Punjabi) Русский (Russian) Español (Spanish) Tagalog (Tagalog) Українська (Ukrainian) اردو (Urdu) Français (French) Translated in: English. ... New to Canada – There are benefits to filing an income tax and benefit return March 13, 2024 Ottawa, Ontario Canada Revenue Agency In Canada, individuals and families can receive benefit and credit payments to help with the cost of living and raising a family. ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

Chapter 17- 8510 – Multi-Employer Plan and Specified Multi-Employer Plan On this page... 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Participating employer – 147.1(1) Active member – 8500(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Pension contributions deductible – employer contributions – 147.2(1)(c) Multi-employer plan – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of specified multi-employer plan – 8510(2) Designated laws – 8513 Special rules for designated plans – 8515 Specified individuals – 8515(4) Page details Date modified: 2021-11-17 ...