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The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals − Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 − Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 – Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ... You then uses $3,000 ($12,000 – $6,000 – $3,000) of your adjusted net capital loss incurred in 1990. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Capital cost allowance (CCA) rates Below you will find the more common depreciable properties that a business may use along with the class of each property. ... Aircraft – Acquired before May 26, 1976 16 Aircraft – Acquired after May 25, 1976 9 Bee equipment 8 Boats and component parts 7 Breakwaters – Cement or stone 3 Breakwaters – Wood 6 Brooders 8 Buildings and component parts – Wood, galvanized, or portable 6 Buildings and component parts – Other: Acquired after 1978 and before 1988 Footnote 1 3 Buildings and component parts – Other: Acquired after 1987 1 Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) 8 Casing, cribwork for water wells 8 Chain-saws 10 Cleaners – grain or seed 8 Combines – Drawn 8 Combines – Self-propelled 10 Computer equipment and systems software – Acquired before March 23, 2004 10 Computer equipment and systems software – Acquired after March 22, 2004 45 Computer equipment and systems software – Acquired after March 18, 2007 50 Computer equipment and systems software – Acquired after January 27, 2009, and before February 2011 52 Computer software (other than systems software) 12 Coolers – Milk 8 Cream separators 8 Cultivators 8 Dams – Cement, stone, wood, or earth 1 Data network infrastructure equipment – Acquired after March 22, 2004 46 Diggers – All types 8 Discs 8 Docks 3 Drills – All types 8 Dugouts, dikes, and lagoons 6 Electric-generating equipment – portable 8 Electric motors 8 Elevators 8 Engines – Stationary 8 Fences – All types 6 Forage harvesters – Drawn 8 Forage harvesters – Self-propelled 10 Graders – Fruit or vegetable 8 Grain-drying equipment 8 Grain loaders 8 Grain separators 8 Grain-storage building – Wood, galvanized steel 6 Grain-storage building – Other 1 Greenhouses (all except as noted below) 6 Greenhouses of rigid frames covered with replaceable flexible plastic 8 Grinder 8 Harness 10 Harrows 8 Hay balers and stookers – Drawn 8 Hay balers and stookers – Self-propelled 10 Hay loaders 8 Ice machines 8 Incubators 8 Irrigation equipment – Overhead 8 Irrigation ponds 6 Leasehold interest 13 Manure spreaders 8 Milking machines 8 Mixers 8 Mowers 8 Nets 8 Office equipment including photocopiers, fax machines 8 Outboard motors 10 Passenger vehicles (see Chapter 4) 10 or 10.1 Piping – Permanent 2 Planters – All types 8 Plows 8 Power block – Purse seine 7 Pumps 8 Radar or radio equipment – Acquired before May 26, 1976 9 Radar or radio equipment – Acquired after May 25, 1976 8 Rakes 8 Roads or other surface areas – Paved or concrete 17 Silo fillers 8 Silos 8 Sleighs 10 Sprayers 8 Stable cleaners 8 Stalk cutters 8 Swathers – Drawn 8 Swathers – Self-propelled 10 Threshers 8 Tile or concrete drainage system – Acquired before 1965 13 Tillers – All types 8 Tools – Less than $500 12 Tools – $500 and more 8 Tractors 10 Trailers 10 Traps 8 Trucks 10 Trucks (freight) 16 Wagons 10 Water towers 6 Weeders 8 Weirs 3 Weirs – Fish 8 Welding equipment 8 Well equipment 8 Wharves – Cement, steel, or stone 3 Wharves – Wood 6 Wind chargers 8 Wind-energy conversion equipment – Acquired before February 22, 1994 34 Wind-energy conversion equipment – Acquired after February 21, 1994 (Note: Class 43.1 can be used other than for wind energy.) 43.1 Zero-emission automotive equipment or vehicles (other than motor vehicles) 56 Zero-emission vehicles that would otherwise be in Class 10 or 10.1 54 Zero-emission vehicles that would otherwise be in Class 16 55 Footnote 1 You may add to or alter a Class 3 building after 1987. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

Line D – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ...

The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... Column E – Inventory adjustments (+ or −) For each denomination, enter the necessary inventory adjustments. ... Column F – Closing inventory (A + B − C − D ± E) For each denomination, add the quantities in columns A and B, subtract the quantities in columns C and D, add or subtract the inventory adjustment in column E, and enter the result in column F. ...

Capital gains deductions claimed from 1985 to 2023 For 1985 to 1987: Total amounts from line 254 of your income tax and benefit returns for these years Blank space to input amount × Multiply by 2 = Equals Blank space to input amount Line 1 For 1988 and 1989 (other than for eligible capital property gains): Total amounts from line 254 of your returns minus any amounts reported on lines 543 and 544 of Schedule 3 (if negative, enter "0") Blank space to input amount (a) × Multiply by 1.5 = Equals + Plus Line 2 For 1988 and 1989 (for eligible capital property gains): Total amounts from line 254 of your returns minus amount (a) above (cannot be more than the amounts from lines 543 and 544 of Schedule 3) Blank space to input amount × Multiply by 1.3333 = Equals + Plus Line 3 For 1990 to 1999: Total amounts from line 254 of your returns for these years Blank space to input amount × Multiply by 1.3333 = Equals + Plus Line 4 For 2000: Amount from line 254 of your return Blank space to input amount × Multiply by 1/IR Footnote 1 = Equals + Plus Line 5 For 2001 to 2023: Total amounts from line 254 of your returns for 2001 to 2018 and line 25400 of your returns for 2019 to 2023 Blank space to input amount × Multiply by 2 = Equals + Plus Line 6 Add lines 1 to 6. ... Blank space to input proceeds of disposition Blank space to input amount Line 8 Total amounts from line 034 of Schedule 3 of your 1994 to 1996 returns. + Plus Line 9 Total amounts from line 178 of Schedule 3 of your 1997 to 1999 returns. + Plus Line 10 Total amounts from lines 293, 178 and 5668 of Schedule 3 of your 2000 income tax and benefit return. + Plus Line 11 Total amounts from line 178 of Schedule 3 of your 2001 to 2018 returns and line 17800 of Schedule 3 of your 2019 to 2023 returns. + Plus Line 12 Add lines 8 to 12 = Equals − Minus Line 13 Line 7 minus line 13 Total of all other business investment loss reductions for 1986 to 2023 = Equals Line 14 Business investment loss reduction Enter whichever is less: amount from line 14 or line A in Step 1. ... Business investment loss reduction for period 1 − Minus Line 15 Line 14 minus line 15 = Equals Line 16 Enter whichever is less: amount from line 16 or line B in Step 1. ...

Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...