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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. ...

In 2014, we sent out 26 reminder letters (including 23 for political activities – see Audit screening process for more information). ... Transparency – reporting We have just completed the first full year of annual return (T3010) reporting with the new political activities schedule (Schedule 7). ... Audit findings – political activities Many of the audits are ongoing. ...

The $1,000 amount payable in December 2012 exceeds 25% of the total amount for the membership (25% × $3,000 = $750). Since HST would apply to the portion of the amount that exceeds $750, the association would charge HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in March 2013 does not exceed 25% of the total amount for the membership (25% × $5,000 = $1,250). ...

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. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership and possession of the property transfer to the purchaser after September 2016. ... Transitional rules – HST at 14% The HST at 14% applies to a taxable sale of non-residential real property in Prince Edward Island if ownership or possession of the property transfers to the purchaser before October 2016. ...

Yes – HST applies to that part of the amount. No – Does any part of the amount for the goods become due or is paid without having become due on or after May 1, 2010 and before July 2010? Yes – HST applies to that part of the amount. No – Does any part of the amount for the goods become due or is paid without having become due after October 14, 2009 and before May 2010? ... No – GST applies. Page details Date modified: 2010-07-23 ...

Examples – Travel allowance Example 1 – Non-taxable allowance Andy works for a hydro company, installing and repairing hydro lines. ... Example 2 – Taxable allowance Jenny is an employee with DEF Company, and occasionally has to travel within the municipality to pick up supplies for her company using her own vehicle. ... Example 3 – Taxable allowance An employer provides employees with a travel allowance to cover food and beverages while the employees travel away from their regular place of work to perform their duties of employment. ...

Examples – Overtime meals or allowances Example 1 – Meal is a taxable benefit Joanne is a manager in the call centre of a large telephone company. ... Example 2 – Meal is a taxable benefit Phillip works in the shipping department of a mail order company. ... Example 3 – Meal allowance is not a taxable benefit Robert is working on a very large project. ...

Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2017- 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. ...

The SR&ED Program launched a free tool called “ Self Assessment Learning Tool ” to help taxpayers understand how to prepare to apply for scientific research and experimental development tax incentives. ... These institutions include the Department of Finance Canada (Tax Data – Evaluation and Formulation of Fiscal Policy) and Statistics Canada (statistical data). Information may also be shared with provincial government institutions, according to memorandums of understanding between the CRA and the provinces on administering the provincial research & development tax credits. ...

More information on this point-of-sale rebate is available in GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers. ... Because the lease interval begins before July 2010 and ends on or after July 31, 2010, the supplier charges: the GST on $400 which represents the part of the amount that relates to the portion of the lease interval that occurs in May and June ($1,200 × 2/6 = $400); and the HST on $800 which represents the part of the amount that relates to the portion of the lease interval that occurs in July, August, September and October ($1,200 × 4/6 = $800). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...