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Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example A retailer in Ontario sells qualifying property off reserve to a status Indian purchaser for $50 and credits an amount of $4 ($50 × 8% = $4) at the point of sale. The retailer would have the following three options for disclosing the total HST payable and the amount credited for the 8% provincial part: Price of qualifying property $50.00 HST @ 13% + $6.50 Subtotal $56.50 Credit @ 8%- $4.00 Amount due $52.50 or Price of qualifying property $50.00 HST + 02.50 Amount due $52.50 or Price of qualifying property 5% HST included $52.50 For information on invoicing requirements for GST/HST registrants, see Guide RC4022, General Information for GST/HST Registrants. ...

Box 195: Portion subject to an interest-free period – METC – Enter this amount in Area I on Form T1229. Box 196: Portion subject to an interest-free period – CEE – Enter this amount in Area I on Form T1229. ... Box 240: Portion subject to an interest-free period – CMETC – Enter this amount in Area I on Form T1229. ...

Example – Qualifying transfers between TFSAs of the same individual Example On May 5, 2015, Michel contributed $10,000 to his TFSA in Bank "A" leaving him with a remaining TFSA contribution room of zero. ... In addition, if Michel left his contribution to Bank "B" in his TFSA for the remainder of the year, his tax would be calculated as follows: Highest excess TFSA amount per month from July to December = $10,025. Tax = 1% per month on the highest excess amount = $10,025 x 1% x 6 months. ...

Line 40424 – Federal tax on split income Note: Line 40424 was line 424 before tax year 2019. ... Forms and publications Form T1206, Tax on Split Income Income Tax Package – Guide, Returns, Schedules Related topics Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian Corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income: limited or non-active partners only Lines 13500 to 14300 – Self-employment income Report a problem or mistake on this page Thank you for your help! ...

Thank you for taking the time to join us today. ​ ​My name is Dylan and I’ll be your host for today’s talk. ​ ... Slide 5 – Part 1: Gifts Dylan: This brings us to Part 1 of the presentation. ​ ​ ... Slide 16 — Split receipting — Promotional item Dylan: Here’s where it gets interesting. ...

</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...

</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...

Examples – How to claim attendant care expenses and the disability tax credit Example 1 John is a 38-year-old who lives in his own home. ... Option 1: John's net and taxable income: $29,000 Line 300- Basic personal amount $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $7,899 Line 330- Medical expenses: $10,000 − $870 (3% of net income) = $9,130 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $30,356 Line 420- Net federal tax: $0 Option 2: John's net and taxable income: $29,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $0 Line 330- Medical expenses: $14,000− $870 (3% of net income) = $13,130 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $26,457 Line 420- Net federal tax: $381 Example 2 Judy is 57-year-old who earned $40,000 of pension income last year. ... Option 1: Judy's net and taxable income: $40,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $7,899 Line 330- Medical expenses: $10,000− $1,200 (3% of net income) = $8,800 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $30,026 Line 420- Net federal tax: $1,496 Option 2: Judy's net and taxable income: $40,000 Line 300- Basic personal amount: $11,327 Line 314- Pension income amount: $2,000 Line 316- Disability amount: $0 Line 330- Medical expenses: $21,000 − $1,200 (3% of net income) = $19,800 Line 335- Total federal non-refundable tax credits (add lines 300 to 330): = $33,127 Line 420- Net federal tax: $1,031 Date modified: 2016-01-04 ...

Area C – Building additions in the year List in this area the details of all buildings you acquired or improved in the current tax year. ... Related fees can include legal and accounting fees Calculate the part of the related fees you can include in the capital cost of the building as follows: (building value ÷ total purchase price) × legal, accounting, or other fees = the part of the fees you can include in the building's cost You do not have to split a fee if it relates only to the land, or only to the building. ... For more information, go to Area F – Land additions and dispositions in the year. ...

Column 3 – Cost of additions in the year If you acquire or make improvements to depreciable property in the year, we generally consider them to be additions to the class in which the rental property belongs. ... Forms and publications Guide T4036, Rental Income Form T776, Statement of Real Estate Rentals Related links Area A – Calculation of capital cost allowance claim Area B – Equipment additions in the year Area C – Building additions in the year Rental – classes of depreciable property Report a problem or mistake on this page Thank you for your help! ...