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Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...

General Index of Financial Information – GIFI Short What is the GIFI – Short? ... General Index of Financial Information GIFI – Short What is the GIFI Short? ... If machinery fuel and lubricant expenses are related to farming activity, report them on line 9764 – Machinery fuel, or on line 9760 – Machinery expenses. ...

In this case, the GST new housing rebate would be equal to $3,150 (i.e., $6,300 × [($450,000 – $400,000) ÷ $100,000]). ... The rebate amount would therefore be $15,000 ($1,500,000 × 2% × 50%). 30. ... However, GST at 5% applies to 40% of this payment (GST = 5% of $6,000 = $300). ...

Chapter 1 – General information T5007 slip T5007 Summary Due date Chapter 2 – Who has to file a T5007 information return? ... Chapter 7 – Completing the T5007 slip General information Before completing the T5007 slips, see Chapter 5 – Filing methods. ... Chapter 8 – Completing the T5007 Summary General information Before completing the T5007 Summary, see Chapter 5 – Filing methods. ...

There are six parts to the RC1: Part A – General business information Part B – Registering for a GST/HST program account (RT) Part C – Registering for a payroll deductions program account (RP) Part D – Registering for an import-export program account (RM) Part E – Registering for a corporation income tax program account (RC) Part F – Certification All businesses must fill in parts A1 to A5 and sign the certification in Part F. ... Part A5 – GST/HST information All businesses have to fill in Part A5. ... For more information, see Guide T4012, T2 Corporation – Income Tax Guide and Guide T7B – CORP, Corporation Instalment Guide. ...

Box 24 – Excess amount This is the taxable part of amounts received in the year that is more than the minimum amount. ... Box 28 – Income tax deducted Enter this amount on line 437 of your return. Box 30 – Year/month/day This is the RRIF annuitant's date of death. ...

The most common lines used for SR&ED claims are: line 118 – SR&ED expenditures expensed in the accounts; line 231 – recapture of SR&ED expenditures (negative subsection 37(1) pool balance); lines 290-294 – other additions such as the provincial tax credit earned on the prescribed proxy amount (in the current or the prior year); line 411 – amount of SR&ED expenditures deducted in the year, as claimed on line 460 of form T661; and line 499 – sum of other deductions including ITC and government and other assistance recorded in the income statement of the claimant and / or other amounts not related to the SR&ED claim. ... The SR&ED course, HQ 1196-000, SR&ED – lists issues and suggests steps to resolve them. ... The Notes and Adjustments Sheet – useful to keep track of unusual or important information. ...

Canada Revenue Agency Future-oriented Financial Statements – Agency Activities Previous page as at March 31 (in thousands of dollars) 2010 2011 ASSETS Financial assets Cash 103 103 Due from the Consolidated Revenue Fund 150,747 161,791 Accounts receivable and advances (Note 6) 14,141 14,494 164,991 176,388 Non-financial assets Prepaid expenses 16,978 17,148 Capital assets (Note 7) 508,759 537,120 525,737 554,268 TOTAL 690,728 730,656 LIABILITIES Accrued salaries 12,314 21,973 Accounts payable and accrued liabilities 150,037 151,537 Lease obligations for capital assets (Note 8) 9,846 6,006 Vacation pay and compensatory leave 170,042 175,794 Employee severance benefits (Note 9) 640,814 662,490 Other liabilities 1,580 1,580 984,633 1,019,380 NET LIABILITIES (Note 10) (293,905) (288,724) TOTAL 690,728 730,656 Contingent liabilities (Note 14) and contractual obligations (Note 15) The accompanying notes are an integral part of these future-oriented financial statements. ... Future-oriented Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2010 2011 Net liabilities, beginning of year (313,284) (293,905) Net cost of operations (4,087,760) (3,832,530) Current year Parliamentary appropriations to be used (Note 5(a)) 4,111,716 3,819,527 Non-tax revenue not credited to Vote 1 (Note 5(c)) (275,078) (285,180) Change in net cash not affecting appropriations in the current year (Note 5(c)) 136,881 19,148 Services received without charge from other government agencies and departments (Note 13) 282,868 273,172 Change in due from the Consolidated Revenue Fund (149,248) 11,044 NET LIABILITIES, END OF YEAR (293,905) (288,724) The accompanying notes are an integral part of these future-oriented financial statement. ... Notes to the Future-oriented Financial Statements – Agency Activities 1. ...

Box instructions – T3 slip Box 12 – Recipient identification number You have to enter the beneficiary's social insurance number, business number, or trust account number. ... For security purposes, do not include the trust account number on the copies you provide to the beneficiary. 1 alpha, 8 numeric: – T3 slip, box 14, example: T00000000 – trust account number assigned by the CRA – must correspond to the Trust account number on the related T3 Summary record – If you have not been assigned such a number, enter T00000000 in the field. ... On the recipient copy enter an asterisk (*) beside the amount in box 23. ...

E-15) Customs Act, the Excise Act Excise Act 2001 Summary of the project / initiative / change The evolving international economy, increased business integration across borders, electronic commerce and changing demographics are examples of the many factors that present compliance challenges to the Canada Revenue Agency (CRA). ... Personal information may also be collected from other participating federal institutions, provincial / territorial entities, international organizations and foreign governments, and private service providers. This exchange of personal information may be the result of national programs (federal / provincial / territorial), international agreements, Memoranda of Understanding (MOUs), Working Collaborative Arrangements (WCAs), investigations, and contractual arrangements. ...