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Offshore Compliance Advisory Committee – Agenda – June 15, 2016 Wednesday June 15, 2016 8:30 a.m. – 4:30 p.m. ... Voluntary Disclosures Program Presentation (30 minutes) Questions & Answers (35 minutes) Joanne Heidgerken 11:45 9. ...

Offshore Compliance Advisory Committee – Agenda – June 13, 2017 Tuesday, June 13, 2017 8:30 a.m.- 4:00 p.m. ... Welcome & opening remarks Colin Campbell 8:35 2. Administrative items Colin Campbell 9:00 3. ...

Step 5 – Federal tax, Part B – Federal non-refundable tax credits This table includes line numbers related to your federal non-refundable tax credits in Part B of Step 5 of your return as well as links to related guides, schedules and forms. Part B – Federal non-refundable tax credits Line Description Related guides, if any Related schedules and forms 30300 Spouse or common-law partner amount Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30400 Amount for an eligible dependant Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30425 Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30450 Canada caregiver amount for other infirm dependants age 18 or older Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30800 Base CPP or QPP contributions through employment income Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments 31000 Base CPP or QPP contributions on self-employment income and other earnings Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments 31210 PIPP premiums payable on employment income (for QC only) Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only) 31215 PPIP premiums payable on self-employment income (for QC only) Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only) 31217 Employment insurance premiums on self-employment and other eligible earnings Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings 31285 Home accessibility expenses Federal Worksheet (for all except non-residents) 31400 Pension income amount Form T1032, Joint Election to Split Pension Income 31600 Disability amount for self Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses Form T2201, Disability Tax Credit Certificate 31800 Disability amount transferred from a dependant Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses Form T2201, Disability Tax Credit Certificate 32300 Your tuition, education, and textbook amounts Guide P105, Students and Income Tax Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for all except QC and non-residents) Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for QC and non-residents of Canada only) 32600 Amounts transferred from your spouse or common-law partner Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents) Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents of Canada only) 34900 Donations and gifts Pamphlet P113, Gifts and Income Tax Schedule 9, Donations and Gifts Page details Date modified: 2023-01-24 ...

Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions –Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account for current source deductions – Accelerated remitters – PD7A(TM) On this page What is a PD7A(TM) How often is a PD7A(TM) sent What to do if you received a PD7A(TM) What is a PD7A(TM) The PD7A(TM) is sent to accelerated remitters. ... Learn more and view the sample: PD7A(TM) – Statement of account for current source deductions. ...

T2 Corporation – Income Tax Guide – 2020 From: Canada Revenue Agency T4012(E) Rev. 20 Our publications and personalized correspondence are available in braille, large print, etext, or MP3 for those who have a visual impairment. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Digital services Handling business taxes online Electronic payments For more information What if you need help? ...

T2 Corporation – Income Tax Guide – 2024 From: Canada Revenue Agency T4012(E) Rev. 24 The CRA's publications and personalized correspondence are available in braille, large print, etext, and MP3. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Table of contents Footnote 1 What's new Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Digital services Handling business taxes online Electronic payments For more information If you need help Direct deposit Forms and publications Electronic mailing lists Teletypewriter (TTY) and Video Relay Service (Canada VRS) users Formal disputes (objections and appeals) Service complaints Reprisal complaints Due dates Non-resident corporation enquiries Index Footnotes Footnote 1 For more detailed content listings, see the first page of each chapter. ...

Example – Instalment base – Wind-ups Example On July 31, 2016, a subsidiary corporation wound up and dissolved, and all its assets were distributed to its parent corporation. ... Seven instalment payments of $1,000 each ($12,000 ÷ 12) are due up to July 31, 2016. ... Calculate this amount as follows: ($6,000 × 7) ÷ 12 = $3,500. The second instalment base amount of $18,000 is the total of the parent's normal first instalment base amount of $12,000 for its 2016 tax year and the subsidiary's first instalment base amount of $6,000 for its 2016 tax year. ...

Example – Instalment base – Transfers or rollovers Example On October 31, 2015, a corporation (transferor) disposed of all its property, through a section 85 rollover, to another corporation it was not dealing with at arm's length (transferee). ... Four instalment payments of $1,000 each ($12,000 ÷ 12) are due up to October 31, 2015. ... Calculate this amount as follows: ($6,000 × 4) ÷ 12 = $2,000. The second instalment base amount of $18,000 is the total of the transferee's normal first instalment base amount of $12,000 for its 2016 tax year and the transferor's first instalment base amount of $6,000 for its 2016 tax year. ...

Example – GST370 Part B – Rebate calculation GST rebate for eligible expenses on which you paid GST Eligible expenses, other than CCA, on which you paid the GST (total of column 3A of Chart 1 on page 4 of this form) $ Blank space for dollar value Line 1 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the GST (from column 3A of Chart 2 on page 5) $ Blank space for dollar value Line 2 Total expenses eligible for the GST rebate (line 1 plus line 2) Line 64850 $ Blank space for dollar value Line 3 Eligible GST- multiply line 3 by 5/105 $ Blank space for dollar value Line 4 HST rebate for eligible expenses on which you paid the HST 3B- 13% HST 3C- 15% HST Eligible expenses, other than CCA, on which you paid the HST (totals of columns 3B, and 3C of Chart 1 on page 4) $4,418.25 3C- 13% HST column Line 5 Eligible CCA on motor vehicles, musical instruments, and aircraft for which you paid the HST (columns 3B, and 3C of Chart 2 on page 5) $6,483.37 3C- 13% HST column Line 6 Total (add lines 5 and 6 in each of columns 3B, and 3C) $10,901.62 3C- 13% HST column Line 7 Total eligible expenses for the HST rebate (add the totals of column 3B, and 3C together from line 7) Line 64857 $10,901.62Blank space for dollar value Line 8 Multiply column 3B line 7 by 13/113 $1,254.17 Line 9 Multiply column 3C line 7 by 15/115 $ Blank space for dollar value Line 10 Total (add lines 9 and 10). For more information on how to fill out this section, see GST/HST rebate for employees and partners or Guide T4044. $1,254.17 Line 11 Total expenses eligible for the HST rebate (from line 4 in Chart 3 on page 5) Line 64860 Blank space for dollar value Line 12 Rebate for property and services brought into a participating province Enter the result from line 9 in Chart 3 on page 5). $ Blank space for dollar value Line 13 Employee and partner GST/HST rebate (add lines 4, 11 and 13). ...

Poster – Get your payments when you need them most – English Download poster (PDF) PDF, 2.04MB, 1 page Organization: Canada Revenue Agency Type: Poster Last update: 2021-10-18 If you and your children are staying in a shelter, basic income is so important and can help ease your stress. ... French poster Affiche – Recevez vos versements au moment où vous en avez le plus besoin Related videos English: Women in shelters: Get your payments when you need them the most – Canada.ca French: Femmes dans les refuges: Recevez vos paiements quand vous en avez le plus besoin – Canada.ca Report a problem or mistake on this page Thank you for your help! ...