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Appendix B – Data elements – TFSA return summary When a monetary value is required you must report the amount in Canadian dollars and cents. ... Summary type code Original = O Amendment = A An amended return cannot contain an original slip. ... Filer name – line 1 If an ampersand (&) is used in the name area, enter as “&amp.” ...

Required identification data for a TFSA individual electronic record TFSA Identification Data Comments Business number (BN) 15 alphanumeric characters – 9 digits – RZ – 4 digits. ... Total holder transfer in – Marriage breakdown – Fair market value Enter the total of all transfers in. Report type code Original = O Amendment = A Cancelled = C An amended return cannot contain an original slip. ...

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. ...

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ... Line 894 – Refund code If entitled to a refund, enter one of the following codes on line 894: enter " 1 " or leave this line blank if you want us to refund the overpayment; enter " 2 " if you want us to transfer the overpayment to next year's instalment account; or enter " 3 " if you want us to apply the overpayment to another liability (such as an expected debit from a reassessment) or to a different account. ...

T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return From: Canada Revenue Agency On this page... ... See the details on Zero-emission vehicles – Classes 54 and 55, Zero-emission vehicles – Class 56, and Accelerated investment incentive property. ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ...

Line 12906 – Taxable FHSA income – other Other taxable first home savings account (FHSA) income includes the following: the amount of taxable distributions that you received in the year as a beneficiary upon the death of an FHSA holder the fair market value of any property in the FHSA that was used as security for a loan any property that remains in the deceased holder’s FHSA at the end of the exempt period you are entitled to as a beneficiary Enter the amount from box 24 and box 28 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12905 – Taxable first home savings account (FHSA) income Line 20805 – FHSA deduction Line 23200 – Other deductions Death and FHSAs Page details Date modified: 2025-01-21 ...

T2 Corporation – Income Tax Guide – Chapter 1: Page 1 of the T2 return On this page... Identification Signing up for online mail when filing your T2 return Line 001 – Business number (BN) Line 002 – Corporation's name Lines 010 to 018 – Address of head office Lines 020 to 028 – Mailing address Lines 030 to 038 – Location of books and records Lines 040 and 043 – Type of corporation at the end of the tax year Lines 060, 061, 063, 065 – To which tax year does this return apply? ... Line 079 – If an election was made under section 261 Lines 080 to 082 – Is the corporation a resident of Canada? ...

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. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – 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 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. ...

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 Capital gain (loss) = Line 3 minus line 4 $ Line 5 Note You have to 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 from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains or Losses, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ...