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Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... For more information, see the following charts: ITC eligibility on capital personal property (other than passenger vehicles and aircraft) ITC eligibility on capital personal property of passenger vehicles and aircraft ITC eligibility on capital personal property – Personal Property ITC eligibility on capital personal property Percentage of use in commercial activities ITC eligibility for most businesses (including charities that have elected not to use the net tax calculation) ITC eligibility for financial institutions Footnote 32c More than 50% 100% % of use 50% or less No ITCs % of use ITC eligibility on capital personal property – Passenger vehicles and aircraft ITC eligibility on capital personal property of passenger vehicles and aircraft Percentage of use in commercial activities ITC eligibility for c orporations Footnote 2a and public service bodies ITC eligibility for p artnerships and sole proprietorship (including charities that have elected not to use the net tax calculation) ITC eligibility for f inancial institutions Footnote 2c 90% or more 100% 100% % of use More than 50% and less than 90% 100% Fraction X CCA Footnote 2b % of use More than 10% and less than 50% No ITCs Fraction X CCA Footnote 2b % of use 10% or less No ITCs No ITCs % of use Footnote 2a You cannot claim an ITC for the portion of: the purchase price over $37,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $1,050 per month the purchase price over $61,000 for a qualifying zero-emission vehicle * The part of the cost of passenger vehicles eligible for an ITC is limited to the capital cost limitation. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3b (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3c 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3a No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

He claims a basic personal amount of $7,935.78 calculated as follows: (240 days in Canada ÷ 365 days in 2019) × $12,069 = $7,935.78 David claims $7,935.78 on line 30000 of his return. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,494. (276 days in Canada ÷ 365 days in 2019) × $7,494 = $5,666.70 (A) Prorate the base income amount of $37,790. (276 days in Canada ÷ 365 days in 2019) × $37,790 = $28,575.45 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $28,575.45 = $1,424.55 (excess amount) $1,424.55 × 15 % = $213.68 (C) The age amount that Jennifer can claim is (A) minus (C): $5,666.70 – $213.68 = $5,453.02 Jennifer claims $5,453.02 on line 30100 of her return. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $12,069 (100 days in Canada ÷ 365 days in 2019) × $12,069 = $3,306.58 Subtract spouse's or common-law partner's net income. $3,306.58 – $800.00 = $2,506.58 Suzanne claims $2,506.58 on line 30300 of her return. ...

Line 45700 – Employee and partner GST/HST rebate If you deducted expenses from your income as an employee (line 21200 or line 22900) or as a partner (lines 13499 to 14300), you may be eligible for a rebate of the GST/HST you paid on those expenses. ... Forms and publications Income Tax Package Guide T4044, Employment Expenses Form GST370, Employee and Partner GST/HST Rebate Application Related topics Line 10400 – Other employment income Lines 13499 to 14300 – Self-employment income Line 21200 – Annual union, professional, or like dues Line 22900 – Other employment expenses Page details 2025-01-21 ...

If all other conditions for claiming an ITC are met and you use a fair and reasonable allocation method to determine that 70% of the utility bill relates to the store and 30% to the apartment, you can claim an ITC for 70% of the HST you pay on your utility bill: $80 (HST) × 70% = $56 (ITC) See example – Apportion of commercial activities and non-commercial activities Example – Apportion of commercial activities and non-commercial activities You own a building in Nova Scotia where you operate your retail store (a commercial activity), and you rent an apartment on the upper floor to a residential tenant on a long-term basis (an exempt activity). ... Examples – Club memberships Examples Then A GST/HST registrant purchases memberships to a tennis club for $10,000 plus $500 GST. ... ITC eligibility on the capital real property Percentage of use in commercial activities ITC eligibility for individuals, c orporations and partnerships ITC eligibility for p ublic service bodies Footnote 3B (including charities that have elected not to use the net tax calculation) ITC eligibility for Financial institutions Footnote 3C 90% or more 100% 100% % of use More than 50% and less than 90% % of use 100% % of use More than 10% and less than 50% % of use Footnote 3A No ITCs % of use 10% or less No ITCs No ITCs % of use Footnote 3a Return to footnote3a Referrer Individuals cannot claim an ITC if the property is used more than 50% for their personal use or that of a related individual, either individually or in combination. ...

The chart is titled 2019-20 Main Estimate Authorities = 4.5B in bold letters, and is located at the bottom-right of the image. ... Vote 5 – Capital (covering the acquisition or creation of mainly IT assets expected to exceed $10,000). ... Changes in CRA budget levels Voted 2015–16 ($ millions) 2016–17 ($ millions) 2017–18 ($ millions) 2018–18 ($ millions) 2019–20 ($ millions) Vote 1 – Operating 2,898.9 3,032.1 3,173.4 3,448.2 3,448.2 Vote 5 – Capital 80.5 37.1 59.4 70.8 25.9 Budget Implementation (Budget 2019) – – – – 60.9 Total Voted 2,979.4 3,069.2 3,232.7 3,288.1 3,535.0 Statutory 825.4 1,016.5 930.2 916.6 967.4 Total Main Estimates 3,804.8 4,085.7 4,162.9 4,204.7 4,502.4 Departmental forecast – 2019-20 departmental plan Departmental forecast – 2019–20 departmental plan 2019-20 Main Estimates Footnote 4 2019-20 Planned Spending 2020-21 Planned Spending 2021-22 Planned Spending Financial Resource ($ millions) 4,502.4 4,441.6 4,384.6 4,387.3 Human Resources (full-time equivalents) – 41,796 41,195 41,014 Over the 2019-20 to 2021-22 planning period, the CRA’s appropriations show a slight reduction primarily as a result of planned decreases in funding received to implement and administer various measures announced in the federal budgets as well as the federal carbon pollution pricing system and the upgrade of the individual income tax processing system. ...

For further details, refer to GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... The grandparenting rules are explained in GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... For sales or self-supplies of new housing that were previously purchased on a grandparented basis for purposes of the Prince Edward Island HST rate increase only (that is, the original purchase by the non-registrant builder was subject to the HST at 14%) the non-registrant builder should identify the number of these housing units sold or self-supplied, and the total of the purchase prices paid by the non-registrant builder for those units using the heading “ Total Original Purchases – Prince Edward Island 1% ” in its letter. ...

Box 18 – Capital gains dividends – Period 2 – after June 24, 2024 Enter this amount on line 17400 of Schedule 3, Capital Gains (or Losses). ... Box 16 – Foreign tax paid This amount is used to calculate your foreign tax credit. ... Box 34 – Capital gains dividends – Period 1- before June 25, 2024 Enter this amount on line 17399 of Schedule 3, Capital Gains (or Losses). ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... CSV format (raw data, with single row header) Table 1 – ISTFM for All Returns Filed – Economic Characteristics – 2014 tax year Table 2 – ISTFM for All Returns Filed – Demographic Characteristics – 2014 tax year Report a problem or mistake on this page Thank you for your help! ...

To use this service, be ready to give: your social insurance number your day, month, and year of birth the total income you entered on line 150 of either your 2018 or 2017 tax return- Individual tax enquiries Phone: 1-800-959-8281 (Canada and United States) | Hours of service | Calls from outside Canada and the United States | Services offered by the individual tax enquiries line | My Account Personal Identification Number You now have the option of using a Personal Identification Number (PIN) when calling the Individual Tax and Benefits enquiries lines. ... Also call this number for information and assistance with our electronic services for benefit recipients such as the MyBenefits CRA mobile app.- Individual tax and Benefit enquiries – Territorial residents Phone: 1-866-426-1527 | Hours of service | Northern Service Centres Call this number for tax information for individuals living in the Territories. ... Payment arrangements- Income tax Phone: 1-888-863-8657 | Hours of service | My Account Call this number to discuss income tax payment arrangements with an agent.- Child and family benefits overpayments Phone: 1-888-863-8662 | Hours of service Call this number to discuss child and family benefits overpayments and make payment arrangements with an agent.- Business and self-employed Phone: 1-877-477-5068 for GST/HST debts | Hours of service Phone: 1-877-548-6016 for payroll tax debts | Hours of service Phone: 1-866-291-6346 for corporate income tax debts | Hours of service Call the applicable number to discuss your business debt and make payment arrangements with an agent.- Other payment arrangements Phone: 1-866-864-5823 | Hours of service Call this number to discuss payment arrangements for debts owing to Employment and Social Development Canada, such as; defaulted Canada student loans, employment insurance overpayments, employment programs overpayments and Canada Pension Plan overpayments. ...