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Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... S = The lesser of: (i) T4 + V1; and (ii) [2 × ($231 + Y)] − [T4 + V1]. ...

Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)** + (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... K1P = 0.040 × TCP K2P = [(0.040 × (P × C, maximum $2,898.00)) + (0.040 × (P × EI, maximum $856.36))] V1, S, and LCP = $0 Ontario T2 = T4 + V1 + V2 – S – LCP If the result is negative, T2 = $0. ... A = Projected annual taxable income K1 = 0.15 × TC K2 = [(0.15 × ((0.0525 × ((S1 × PI) + B1 – $3,500)*, maximum $2,898.00)))) + (0.15 × ((0.0158 × ((S1 × IE) + B1), maximum $856.36))] Only for employees in Quebec: K2Q = [(0.15 × (0.0570 × ((S1 × PI) + B1 – $3,500)*, maximum $3,146.40)) + (0.15 × (0.0120 × ((S1 × IE) + B1), maximum $650.40)) + (0.15 × (0.00494 × S1 × IE) + B1), maximum $387.79))] Note * If the result is negative, enter $0. ...

Net income (lines 205 to 236) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income (lines 244 to 260) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions ⬤ ▮ ▲ Report the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Line 232 – Other deductions ⬤ ▮ ▲ Claim on this line allowable amounts not deducted elsewhere on your return. ... Line 256 – Additional deductions ⬤ ▮ ▲ In the space to the left of line 256, specify the deduction you are claiming. ...

Net income (lines 205 to 236) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income (lines 244 to 260) Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions ⬤ ▮ ▲ Report the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Line 232 – Other deductions ⬤ ▮ ▲ Claim on this line allowable amounts not deducted elsewhere on your return. ... Line 256 – Additional deductions ⬤ ▮ ▲ In the space to the left of line 256, specify the deduction you are claiming. ...

Line 405 – Federal foreign tax credit ⬤ ▮ ▲ Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Line 412 – Investment tax credit ⬤ ▲ You may be eligible for this credit if any of the following apply. ... Line 59 – Surtax for non-residents of Canada and deemed residents of Canada ⬤ ▮ ▲ This tax is paid instead of a provincial or territorial tax. ...

Line 405 – Federal foreign tax credit ⬤ ▮ ▲ Deemed residents – You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Line 412 – Investment tax credit ⬤ ▲ You may be eligible for this credit if any of the following apply. ... Line 59 – Surtax for non-residents of Canada and deemed residents of Canada ⬤ ▮ ▲ This tax is paid instead of a provincial or territorial tax. ...

⬤ ▮ ▲ Deemed residents – You can claim all the non-refundable tax credits that apply to you. ... Line 300 – Basic personal amount ⬤ ▮ ▲ Claim $11,138. Line 301 – Age amount ⬤ ▮ ▲ Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... Line 349 – Donations and gifts ⬤ ▮ ▲ You can claim donations either you or your spouse or common-law partner made. ...

⬤ ▮ ▲ Deemed residents – You can claim all the non-refundable tax credits that apply to you. ... Line 300 – Basic personal amount ⬤ ▮ ▲ Claim $11,138. Line 301 – Age amount ⬤ ▮ ▲ Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... Line 349 – Donations and gifts ⬤ ▮ ▲ You can claim donations either you or your spouse or common-law partner made. ...

Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000] + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where: KP  = $0 K1P = 0.10 × TCP K2P = [(0.10 × (P × C, maximum $2,425.50)) + (0.10 × (P × EI, maximum $913.68))]* V1, S, and LCP = $0 British Columbia: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Tax bracket rates 1st 2nd 3rd 4th 5th 6th Basic amount Child amount Index rate CEC Federal 0.15 0.22 0.26 0.29     11,138 2,255 0.9% 1,127 AB 0.10           17,787   1.1 %   BC 0.0506 0.0770 0.1050 0.1229 0.1470 0.1680 9,869   0.1%   MB 0.108 0.1275 0.174       9,134   –   NB 0.0968 0.1482 0.1652 0.1784     9,472   0.9%   NL 0.077 0.125 0.133       8,578   1.5%   NT 0.059 0.086 0.122 0.1405     13,668   0.9%   NS 0.0879 0.1495 0.1667 0.175 0.21   8,481   –   NU 0.04 0.07 0.09 0.115     12,567   0.9%   ON 0.0505 0.0915 0.1116 0.1316     9,670   1.0%   PE 0.098 0.138 0.167       7,708   –   SK 0.11 0.13 0.15       15,378 5,834 0.9%   YT 0.0704 0.0968 0.1144 0.1276     11,138 2,255 0.9% 1,127 *QC The Quebec abatement is 16.5 %. ...

July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 1 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.087 0 35,148 – 70,295 0.145 2,039 70,295 – 125,500 0.158 2,952 125,500 – 175,700 0.173 4,835 175,700 – and over 0.183 6,592 K1P = 0.087 × TCP K2P = [(0.087 × (P × C, maximum $2,544.30)) + (0.087 × (P × EI, maximum $955.04))]* V1 and S = $0 V2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 10% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $100 + 10% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $200 + 10% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $300 + 10% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $400 + 10% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $500 + 10% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $600 + 10% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $700 + 10% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $800 + 10% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $900 + 10% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $1,000 + 10% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $1,100 + 10% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $35 0,000 ≤ $400,000, V2 = $1,200 + 10% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $1,300 + 10% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $1,400 + 10% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $1,500 + 10% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $1,600 + 10% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $1,700 + 10% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... Newfoundland and Labrador T2 = T4 + V1 + V2 − S − LCP If the result is negative, T2 = $0. ... July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 2 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.0820 0 35,148 – 70,295 0.1350 1,863 70,295 – 125,500 0.1455 2,601 125,500 – 175,700 0.1580 4,170 175,700 – and over 0.1680 5,927 K1P = 0.0820 × TCP K2P = [(0.0820 × (P × C, maximum $2,544.30)) + (0.0820 × (P × EI, maximum $955.04))]* V1 and S = $0 V 2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 5% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $50 + 5% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $100 + 5% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $150 + 5% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $200 + 5% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $250 + 5% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $300 + 5% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $350 + 5% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $400 + 5% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $450 + 5% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $500 +5% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $550 + 5% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $350,000 ≤ $400,000, V2 = $600 + 5% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $650 + 5% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $700 + 5% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $750 + 5% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $800 + 5% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $850 + 5% × the lesser of: (i) $1,000; and (ii) A – $600,000. ...