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Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

Line F – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ...

The contact information is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... A list of the offices is available at Contact Information – Excise Duty, Excise Taxes, Fuel Charge and Air Travellers Security Charge. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of vaping excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... Employer K's tax recovery rate would then be: ($3,080 + 0) ÷ $11,540 = 27% Employer K's net tax deduction is therefore calculated as: ($373.69 + $406.57) × 27% = $210.67 This is the amount that Employer K may deduct from its net tax on its regular GST/HST return. ...

He divides the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on John's sale agreement. ... He divides the rental portion of the expenses of the outlays and expenses relating to the sale between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $10,500 = $3,360 Land: (40%) x ($30,000 ÷ $150,000) x $10,500 = $840 John can now determine if he has a recapture of CCA or a terminal loss on the rented part of the building. ... He reports the sale of the rental property by entering $70,000 ($56,000 + $14,000) as the proceeds of disposition on line 13599, and $15,800 ($15,140 + $660) as the capital gain on line 13800. ...

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. ...

In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...

In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Page details Date modified: 2016-03-08 ...

Line 12905 – Taxable first home savings account (FHSA) income Taxable FHSA income includes any of the following: taxable withdrawals from your FHSAs any amount that must be included in your income if property remained in your account when it ceased to be an FHSA Enter the amount from box 22 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12906 – Taxable FHSA income – other Line 20805 – FHSA deduction Line 23200 – Other deductions Closing your FHSAs Death and FHSAs Page details Date modified: 2025-01-21 ...