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ARCHIVED- 2022 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – New for 2022 and Before you file your return Use the left navigation menu to access the general table of contents or any other section of this guide. ... For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death. ... Go to Individuals – Leaving or entering Canada and non-residents for the special rules that apply to you. ...

TFSA – Tax-Free Savings Account TFSA contract number A number issued by a financial institution (FI) to identify a TFSA contract. ... Total holder transfer out – Marriage breakdown – Fair Market Value The total fair market dollar value amount for all transfers out of this particular TFSA contract due to marriage breakdown. Total holder transfer in – Marriage Breakdown – Fair market value The total fair market dollar value amount for all transfers into this particular TFSA contract due to marriage breakdown. ...

Box 14 – Student number Enter the student's number associated to the DEI. ... Report Type Code Original = O Amendment = A An amended return cannot contain original slips. ... For more information, go to Email notifications from the CRA – Businesses. ...

Part B – Class 10.1 property List each Class 10.1 vehicle on a separate line. ... Your capital cost is $40,680 ($36,000 + $4,680). You enter $40,680 in column 3. ... Column 7 – CCA for the year Claim CCA if you were still using the vehicle for employment at the end of 2023. ...

Part B – Rebate calculation Calculate your rebate based on the expenses you deducted on your income tax and benefit return. ... For more information, read Situation 5 – Property and services brought into a participating province. ... Situation 1 – The only expenses you deducted are union, professional, or similar dues Not all union, professional, or similar dues that you claimed on line 21200 of your income tax and benefit return are subject to GST/HST. ...

Accounting for the GST/HST – approved direct sellers In this part of the info sheet, "ISC" includes a non-approved distributor. ... Accounting for the GST/HST – approved distributors In this part of the info sheet, "ISC" includes a non-approved distributor. ... The ISC sells the bottle to a purchaser for $35 plus $1.75 GST ($35 × 5%). ...

Line 25500 – Places located in prescribed zones Place names followed by numbers are Indian reserves. ... Select a province or territory to see the places located in a prescribed zone: Alberta Table of the prescribed northern or intermediate zones for Alberta Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park. ... Nova Scotia Table of the prescribed intermediate zones for Nova Scotia Zone B – Prescribed Intermediate Zones Sable Island Ontario Table of the prescribed northern or intermediate zones for Ontario Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Angling Lake Attawapiskat Attawapiskat 91 Attawapiskat 91A Bearskin Lake Bearskin Lake (reserve) Big Beaver House Big Lake (south of Winisk) Big Trout Lake Big Trout Lake (reserve) Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Factory Island 1 Fort Albany Fort Albany 67 Fort Hope Fort Hope 64 Fort Hope, Eabamet P.O. ...

For more information, refer to the following GST/HST Info Sheets: GI-138, Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services; GI-140, Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services; and GI-142, Prince Edward Island: Transition to the Harmonized Sales Tax – Prepaid Funeral and Cemetery Arrangements and Interment Property. ... Therefore, the organization would charge the GST on $128.57 ($300 × 3/7) and the HST on $171.43 ($300 × 4/7). ... Therefore, the professional charges the GST on $800 ($2,000 × 40%) and the HST on $1,200 ($2,000 × 60%). ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Transitional rules – HST at 15% The HST at 15% applies to a taxable sale of non-residential real property in New Brunswick or Newfoundland and Labrador if ownership and possession of the property transfer to the purchaser after June 2016. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 298, New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick, or GST/HST NOTICE 299, Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador. ...

Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) Amendments 1 (1) Section 8901.2 of the Income Tax Regulations is amended by adding the following before subsection (1): Definitions (0.1) The following definitions apply in this section. partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following: (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the “limited activities”); and (g) the limited activities are required to be limited for a period of at least one week. (restrictions sanitaires partielles) qualifying partial public health restriction, of an eligible entity for a qualifying period, means that (a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction) of the eligible entity — is subject to a partial public health restriction for at least seven days in the qualifying period; and (b) it is reasonable to conclude that at least approximately 50% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the limited activities. ... Fall of 2021 — New subsidy programs On October 21, 2021, the Government announced new wage and rent subsidy programs beginning October 24, 2021, under three main themes. ...