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= 'undefined' && hTags!= null){for(var i = 0; i < hTags.length; i++){var tags = document.querySelectorAll(hTags[i].toLowerCase()); if(typeof tags!= 'undefined' && tags!= null){for(var j = 0; j < tags.length; j++){// mws-1900- the heading from texts contains contains text without backslash before appostraphy, where as tags returned by query selector does not contain them // hence removing backslash for creating equal comparison in order to add id reference if(tags[j].textContent.trim() === hText[i].replace(/\\/g, '')) {if(! ... Chantal’s subsection 80.4(2) deemed interest benefit for Year 1 is calculated as the amount determined by the formula A – B, where: A is the outstanding loan amount multiplied by the prescribed rate of interest for the period in the year B is the interest paid in the year or within 30 days thereafter: The deemed interest benefit for Year 1 is therefore: A – B = [($100,000 x 1% x 2 quarters ÷ 4 quarters) +($100,000 x 1.25% x 2 quarters ÷ 4 quarters)] – [($500 + $250)] = [($500) + ($625)]- $750 = $1,125 – $750 = $375 Loans from related corporations or partnerships 2.28 Sometimes, a shareholder of a particular corporation may receive a loan from a corporation related to the particular corporation. ...

This expression former business property is discussed in ¶ 1.27 to 1.32. ... The capital gain is calculated as the lesser of A and B where: A is the amount by which the POD of the former property exceed its ACB B is the amount by which the POD of the former property exceed the capital cost of the replacement property Therefore, the capital gain on the disposition of the former property: = lesser of A and B = lesser of ($175,000 – $100,000) and ($175,000 – $130,000) = lesser of $75,000 and $45,000 = $45,000 The capital gain on the disposition of the former property is $45,000. ... The capital cost of the replacement property: = the amount by which the capital cost of the replacement property exceeds (A minus B) from Step 1 = $130,000 – ($75,000- $45,000) = $100,000 The capital cost of the replacement property was reduced by $30,000. ...

Simone calculates her basic personal amount for the year as follows: The total basic personal amount available, which is equal to the minimum basic personal amount + (the enhanced amount – the reduction (if any) to the enhanced amount) The minimum basic personal amount = $14,156 The enhanced amount = $1,549 The reduction (if any) to the enhanced amount is calculated as: = enhanced amount × (income for the year – taxable income above which the 29% bracket begins) / (taxable income above which the 33% bracket begins – taxable income above which the 29% bracket begins) = $1,549 × ($225,000 – $173,205) / ($246,752 – $173,205) = $1,549 × $51,795 / $73,547 = $1,549 × 0.7042 = $1,091 Therefore, the enhanced amount available to Simone is $1,549 – $1,091 = $458. ... This provides Simone with a basic personal tax credit of $14,614 × 15% = $2,192. ... Marilyn’s eligible dependant tax credit is calculated as follows: (Marilyn’s basic personal amount + Canada caregiver amount for an eligible dependant – Abigail’s income) × 15% = ($15,705 + $2,616 − $11,000) × 15% = $1,098 To determine whether Marilyn is entitled to an amount in addition to the eligible dependant tax credit, she must know what she could have claimed for the Canada caregiver tax credit (adult). ...

The term ZETM profits is defined in subsection 125.2(1) as the amount determined by the formula A × B × C where: A = the corporation’s adjusted business income for the tax year. B = the fraction that is determined by the formula D ÷ E, where: D = the total of the corporation's ZETM cost of capital and ZETM cost of labour for the tax year, and E = the total of the corporation's cost of capital and cost of labour for the tax year. ... C = one of two options, depending on the fraction determined for element B (i.e., D ÷ E): If this fraction is equal to 90% or more (90% test), then element C will be determined by the formula E ÷ D. ...

Table of contents Discussion and interpretation Abbreviations and definitions used Accelerated CCA General rules Property eligible for Class 43.1 or 43.2 Specified energy property rules Accelerated Investment Incentive – First-year enhanced CCA General positions Canadian renewable and conservation expense (CRCE) Geothermal energy Test wind turbines General overview – deductions Flow-through shares – subsection 66(15) Principal-business corporation defined in subsection 66(15) Flow-through shares Atlantic investment tax credit Table of eligible properties Application Reference History Discussion and interpretation Abbreviations and definitions used 2.1 The following abbreviations are used in this Chapter and have the meaning contained in the Act: CCA – capital cost allowance; CCEE – cumulative Canadian exploration expense as defined in subsection 66.1(6); CEE – Canadian exploration expense as defined in subsection 66.1(6); CEE(CRCE) – Canadian renewable and conservation expense included in paragraph (g.1) of the definition of CEE in subsection 66.1(6); CRCE – Canadian renewable and conservation expense as defined in subsection 66.1(6) and subsection 1219(1) of the Regulations; FTS – flow-through share as defined in subsection 66(15). For more information refer to the CRA web page Flow-through shares; PBC – principal-business corporation as defined in subsection 66(15). ... General overview – deductions 2.42 Expenditures incurred by a taxpayer that qualify as CRCE are CEE and are reported on the Form T2Sch12. ...

With respect to payments to or from non-residents, please see ¶ 3.66. ... These deeming provisions are discussed in more detail in ¶ 3.36 to 3.37. ... Where special expenses include child care costs, taxpayers should refer to ¶ 3.85. ...

The capital gains inclusion rate for the 1999 tax year was ¾. The capital gains inclusion rate for the 2015 tax year is ½. ... End of the tax year – subsection 50(1) election 1.23 As it relates to a debt in circumstances described in ¶ 1.21(a) or to a share in circumstances described in ¶ 1.21(b), the end of the tax year refers to the tax year of the taxpayer making the subsection 50(1) election. ... The business investment loss inclusion rate in paragraph 38(c) for the 2015 tax year is ½. ...

Subparagraphs 20(1)(c)(iii) and (iv) are briefly discussed in ¶ 1.66 to 1.68. ... See ¶ 1.69 for additional comments regarding the income-earning purpose test. ... Any deduction must be within the limits described in ¶ 1.48 and 1.49. ...

In addition, the amount of the advantage includes any limited-recourse debt in respect of the gift at the time the gift is made (see ¶ 1.39). ... As noted in ¶ 1.5, a gift can be recognized if the amount of the advantage does not exceed 80% of the fair market value of the transferred property. ... The qualified donee requires such information to prepare the official receipt (see ¶ 1.11). ...

= 'undefined' && hTags!= null){for(var i = 0; i < hTags.length; i++){var tags = document.querySelectorAll(hTags[i].toLowerCase()); if(typeof tags! ... For each of 2018 to 2021: 10 days ÷ 230 days = 4.3% For 2022: 5 days ÷ 115 days = 4.3% Accordingly, the RPP administrator concludes that Victor was employed only occasionally in Canada in each fully non-resident tax year during his U.S. assignment. ... Therefore, the RPP administrator calculates the portion of the pension that is subject to non‑resident withholding tax as follows: A × [(B – C + D) ÷ B] = $8,000 × [(30 – 5 + 0.5) ÷ 30] = $6,800 Article XVIII of the Canada-United States Tax Convention reduces the rate of withholding tax for periodic payments from 25% to 15%. ...