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Part 3C – Gross business or professional income Line 8000 – Adjusted gross sales or adjusted Professional fees Line 8290 – Reserves deducted last year Line 8230 – Other income Line 8299 – Gross business or Professional income Line 8000 – Adjusted gross sales or adjusted professional fees If you are completing Form T2125 for a business activity, enter at line 8000 your adjusted gross sales from amount 3G in Part 3A. ... Line 8290 – Reserves deducted last year Include any reserves you deducted for 2023. ... For more information, go to Line 9974 – GST/HST rebate for partners received in the year. ...

Examples – Employees of transit companies Example 1 – Non-taxable benefit You are a bus driver for the Toronto Transit Co. and your employer provides you with a free transit pass that only you can use. ... The taxable benefit to be included in your income is $150 ($10 × 15 passes). ... Example 4 – Taxable benefit You are a mechanic for the transit authority in Halifax. ...

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital (CEC) account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...

Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017- Chapter 6 – Eligible capital expenditures On this page… What is an eligible capital expenditure? ... Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ...

Box 15 – Survivor benefit The CPP or QPP may pay you a monthly pension if you are the surviving spouse or common-law partner of a person who contributed to CPP or QPP. ... Box 17 – Child benefit This amount is already included in box 20 of your T4A(P) slip. ... Box 18 – Death benefit This amount is already included in box 20 of your T4A(P) slip. ...

Examples – Remitting the GST/HST The following examples will help you apply the rules for remitting the GST/HST on employee benefits. ... Example 3 – Long-service award You bought a watch for $560 (including the GST/HST and PST) for your employee to mark the employee's 25 years of service. ... Example 4 – Special clothing You provided safety footwear designed to protect your employee from hazards associated with their employment. ...

For more information, see Line 9941 – Optional inventory adjustment – current year and Line 9942 – Mandatory inventory adjustment – current year. ... Dates to remember February 28, 2018 – If you have employees, file your 2017 T4 Summary and T4A Summary. ... March 31, 2018 – Most farm partnerships file a partnership information return. ...

Canada Pension Plan Enhancement Consultation for Self-employed Individuals – Part Two Version PDF On this page Introduction Purpose of the consultation Approach to the consultation What we heard Next steps Appendix A – Detailed results Appendix B – Draft marketing products Introduction Canadians started contributing more to the Canada Pension Plan (CPP) as of January 1, 2019 and this change is known as the CPP enhancement. ... Active Engagement # of people invited to participate: 6,069 # of completed submissions: 215 Participation rate: 3.54% Public input 1. ... n=215 146 (68%) 65 (30%) 4 (2%) Style V = Vibrant tip sheet Style M = Minimalist tip sheet For those who selected V: 6. ...

Fair market value (FMV) – generally the highest dollar value you can get for your property. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following formula: Proceeds of disposition $ Line 1 Adjusted cost base $ Line 2 Line 1 minus line 2 $ Line 3 Outlays and expenses $ Line 4 Line 3 minus line 4 = capital gain (loss) $ Line 5 Note You must calculate the capital gain or loss on each property separately. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Line A Adjusted cost base $ Line B Line A minus line B $ Line C Outlays and expenses $ Line D Capital gain before reduction (Line C minus line D) $ Line E Method 2 reduction $ Line F Capital gain after reduction (Line E minus line F) $ Line G Note Transfer the entries on lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2017, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ...