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Code 78 – Fishers – Gross income See Code 78 – Fishers- Gross income. Code 79 – Fishers – Net partnership amount See Code 79 – Fishers – Net partnership amount. Code 80 – Fishers – Shareperson amount See Code 80 – Fishers – Shareperson amount. ...

The part of Sharon's net farm loss that she can deduct from her other income in 2017 is either amount A or 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. ... Therefore, your net loss from fishing was $7,000 [$18,000 – $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 – $2,000 = $5,000). ...

The part of Sharon's net farm loss that she can deduct from her other income in 2024 is either amount A or 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. ... Therefore, your net loss from fishing was $7,000 [$18,000 − $25,000 = ($7,000)]. ... To check if you are able to carry back or carry forward part of this loss, you subtract your other income from your net loss from fishing ($7,000 − $2,000 = $5,000). ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Page details Date modified: 2016-06-29 ...

Electing under section 217 Who can elect Determine if you should elect When to file an election How to complete your return Schedule C – Electing under Section 217 of the Income Tax Act Schedule A – Statement of World Income Calculate your tax payable Schedule B – Allowable amount of federal non-refundable tax credits Contact the CRA Schedule B – Allowable amount of federal non-refundable tax credits The allowable amount of federal non-refundable tax credits you can claim depends on the portion of net world income (line 14 of Schedule A) that you included in net income (line 23600) on your section 217 return. ... If you included less than 90% of your 2024 net world income in your net income, the allowable amount of federal non-refundable tax credits is whichever amount is less: 15% of the eligible section 217 income paid or credited to you in 2024 The total federal non-refundable tax credits you would be eligible for if you were a resident of Canada for the full year (from line 35000 of your return) minus 15% of the total of the following amounts, if any: Line 31220 – Volunteer firefighters' amount Line 31240 – Search and rescue volunteers' amount Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Line 31300 – Adoption expenses Line 31350 – Digital news subscription expenses Line 31900 – Interest paid on your student loans Example 2 – More than 90% of your net world income is included In example 1, your net world income was $19,000. ... Example 3 – Less than 90% of your net world income is included If you also earned $12,000 in interest from United States treasury bonds which does not have to be reported on a Canadian return, you would no longer be including 90% or more of the net world income on your return: $18,000 (net income on your return) divide $31,000 (net world income on your Schedule A) equals 58% Since you have not included 90% or more of your 2024 net world income on your section 217 return, your allowable federal non-refundable tax credits are limited to whichever amount is less: $2,700 (15% of your income eligible for the section 217 election, which is the pension income of $18,000) the total federal non-refundable tax credits entered on line 35000 of your return minus 15% of the total of lines 31220, 31240, 31270, 31285, 31300, 31350 and 31900, if any. ...

The chart is titled 2019-20 Main Estimate Authorities = 4.5B in bold letters, and is located at the bottom-right of the image. ... Vote 5 – Capital (covering the acquisition or creation of mainly IT assets expected to exceed $10,000). ... Changes in CRA budget levels Voted 2015–16 ($ millions) 2016–17 ($ millions) 2017–18 ($ millions) 2018–18 ($ millions) 2019–20 ($ millions) Vote 1 – Operating 2,898.9 3,032.1 3,173.4 3,448.2 3,448.2 Vote 5 – Capital 80.5 37.1 59.4 70.8 25.9 Budget Implementation (Budget 2019) – – – – 60.9 Total Voted 2,979.4 3,069.2 3,232.7 3,288.1 3,535.0 Statutory 825.4 1,016.5 930.2 916.6 967.4 Total Main Estimates 3,804.8 4,085.7 4,162.9 4,204.7 4,502.4 Departmental forecast – 2019-20 departmental plan Departmental forecast – 2019–20 departmental plan 2019-20 Main Estimates Footnote 4 2019-20 Planned Spending 2020-21 Planned Spending 2021-22 Planned Spending Financial Resource ($ millions) 4,502.4 4,441.6 4,384.6 4,387.3 Human Resources (full-time equivalents) – 41,796 41,195 41,014 Over the 2019-20 to 2021-22 planning period, the CRA’s appropriations show a slight reduction primarily as a result of planned decreases in funding received to implement and administer various measures announced in the federal budgets as well as the federal carbon pollution pricing system and the upgrade of the individual income tax processing system. ...

If you had more than one qualified employee, you must do the X × Y = Z calculation for each employee. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2017 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2017 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2017 and before 2017 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ Line 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × 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. ... Therefore, the amount he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

If you had more than one qualified employee, you must do the X × Y = Z calculation for each employee. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2017 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2017 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2017 and before 2017 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ Line 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × 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. ... Therefore, the amount he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─2015 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2015 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2015 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2015 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2015 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2015 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2015 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2016 – 2017 benefit year (2015 tax year) Table 5 ─ FEDS, Canada Child Benefit Recipients ─ 2016 – 2017 benefit year (2015 tax year) CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2015 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2015 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2015 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2015 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2015 tax year Table 2 ─ FEDS for All Returns, by Age – 2015 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2015 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2016 – 2017 benefit year (2015 tax year) Table 5 ─ FEDS, Canada Child Benefit Recipients ─ 2016 – 2017 benefit year (2015 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 201<5 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 5 – FEDS, Canada Child Benefit Recipients – 2016 – 2017 benefit year (2015 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2015 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2016 – 2017 benefit year (2015 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 5 – FEDS, Canada Child Benefit Recipients – 2016 – 2017 benefit year (2015 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Page details Date modified: 2019-05-29 ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─2016 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2016 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2016 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2016 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2016 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2016 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2016 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2017 – 2018 benefit year (2016 tax year) Table 5 ─ FEDS, Canada Child Benefit Recipients ─ 2017 – 2018 benefit year (2016 tax year) CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2016 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2016 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2016 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2016 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2016 tax year Table 2 ─ FEDS for All Returns, by Age – 2016 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2016 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2017 – 2018 benefit year (2016 tax year) Table 5 ─ FEDS, Canada Child Benefit Recipients ─ 2017 – 2018 benefit year (2016 tax year) Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 5 – FEDS, Canada Child Benefit Recipients – 2017 – 2018 benefit year (2016 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2016 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2017 – 2018 benefit year (2016 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 5 – FEDS, Canada Child Benefit Recipients – 2017 – 2018 benefit year (2016 tax year) Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Page details Date modified: 2019-07-10 ...