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Line 421 – CPP contributions payable on self-employment and other earnings Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Line 476 – Tax paid by instalments Line 484 – Refund Direct deposit Line 485 – Balance owing How to file your return What do you include with your return and what records do you keep? ... ⬤Line 456 – Part XII.2 trust tax credit Enter the total of amounts shown in box 38 of all your T3 slips. ... Non-residents and non-residents electing under section 217 – If you disposed of taxable Canadian property in 2013, enter the tax payment you made to us, as shown on your certificate of compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada). ...

Enter the result on line 33199 of your tax return (Step 5 – Federal Tax). ... They had the following expenses: Richard – $1,500 Pauline – $1,000 Jen (their 16-year-old daughter) – $1,800 Rob (their 19-year-old son) – $1,000 Total medical expenses = $5,300 Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Place of Supply in a Province – Overview From: Canada Revenue Agency GST/HST Memorandum 3-3-2 August 2024 This memorandum cancels and replaces, in part, Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province. ... The following memoranda in this series describe in detail the provincial place of supply rules for specific taxable supplies: GST/HST Memorandum 3-3-3, Place of Supply in a Province – Tangible Personal Property GST/HST Memorandum 3-3-4, Place of Supply in a Province – Real Property GST/HST Memorandum 3-3-5, Place of Supply in a Province – General Rules for Intangible Personal Property GST/HST Memorandum 3-3-5-1, Place of Supply in a Province – Specific Rules for Intangible Personal Property GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Specific Rules for Services GST/HST Memorandum 3-3-7, Place of Supply in a Province – Transportation NOTE: This series of memoranda is being published in stages. ... Under section 1 of Part IX of Schedule IX, notwithstanding the provincial place of supply rules, a supply of property that is deemed under the following sections and subsections to have been made or received at any time is made where the property is situated at that time: 129 – small supplier division of a public service body 129.1 – supply by small supplier division 171 – becoming and ceasing to be a registrant 171.1 – taxi businesses 172 – appropriation of property 183(1) – seizure and repossession 183(4) – use of real property seized by creditor 184(1) – supply to insurer on settlement of claim 184(3) – use of real property transferred to insurer 196.1 – appropriation for use as capital property 268 – inter vivos trusts Supplies deemed to be made in a province 13. ...

Line 13000 – Other Income Report any taxable income that has not been or should not be reported anywhere else on the return. ... Forms and publications Income Tax Package Guide T4040, RRSPs and Other Registered Plans for Retirement Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment Income Tax Folio S2-F1-C2, Retiring Allowances Interpretation Bulletin IT-508R ARCHIVED, Death Benefits Related topics What to do when someone has died Registered Education Savings Plans (RESPs) Transferring retiring allowances (severance pay) Taxes when you retire or turn 65 years old RRSPs and related plans Qualifying retroactive lump-sum payments Line 10400 – Other employment income Line 11500 – Other pensions and superannuation Line 20800 – RRSP deduction Line 23200 – Other deductions Line 41800 – Special taxes Page details Date modified: 2025-01-21 ...

Information for Canadian Small Businesses – Forms and publications From: Canada Revenue Agency On this page… Guides Pamphlets, brochures and slips Forms Interpretation bulletins Income Tax folios Information circulars Excise duty memoranda Excise tax and special levies memoranda GST/HST memoranda Guides RC17, Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer RC4015, Reconciliation of Business Income for Tax Purposes RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada – GST/HST Information for Non-Residents RC4033, General Application for GST/HST Rebates – Includes Forms GST189, GST288, and GST507 RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST – Includes Form GST74 RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide – Joint Forms and Guide 2017 RC4082, GST/HST Information for Charities RC4110, Employee or Self-Employed? RC4120, Employers' Guide – Filing the T4 Slip and Summary RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 RC4420, Information on CRA – Service Complaints T4001, Employers' Guide – Payroll Deductions and Remittances T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income T4008, Payroll Deductions Supplementary Tables T4012, T2 Corporation – Income Tax Guide T4032, Payroll Deductions Tables T4036, Rental Income T4037, Capital Gains 2017 T4068, Guide for the Partnership Information Return (T5013 Forms)- 2017 T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 T4127, Payroll Deductions Formulas for Computer Programs T4130, Employers' Guide – Taxable Benefits and Allowances T7B-CORP, Corporation Instalment Guide- 2017 Pamphlets, brochures, and slips P148, Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act RC4405, GST/HST Rulings – Experts in GST/HST Legislation T4, Statement of Remuneration Paid (slip) T4A, Statement of Pension, Retirement, Annuity and Other Income Forms B200, Excise Tax Return B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B253, Softwood Lumber Products Export Charge – Registration Form B275, Softwood Lumber Products Export Charge Return B284, Election or Revocation of the Election for Semi-Annual Reporting CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act E413, Notice of Objection (Excise Tax Act) E676, Notice of Objection (Air Travellers Security Charge Act) E680, Notice of Objection (Excise Act, 2001) GST20, Election for GST/HST Reporting Period GST44, Election Concerning the Acquisition of a Business or Part of a Business GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year GST159, Notice of Objection (GST/HST) L15, Application for Licence under the Provisions of the Excise Tax Act N15, Excise Tax Act- Application for Refund/Rebate RC1, Request for a Business Number and Certain Program Accounts RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) RC59, Business Consent for Access by Telephone and Mail RC193, Service Feedback RC366, Direct Deposit Request for Businesses T137, Request for Destruction of Records RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest T400A, Objection – Income Tax Act T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim T1013, Authorizing or Cancelling a Representative T1139, Reconciliation of 2017 Business Income for Tax Purposes T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1175, Farming – Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T2042, Statement of Farming Activities T2121, Statement of Fishing Activities T2125, Statement of Business or Professional Activities T5013-INST, Statement of partnership income- Instructions for Recipient TD1, 2017 Personal Tax Credits Return T2, Corporation Income Tax Return T4SUM, Summary of Remuneration Paid Archived Interpretation bulletins IT-99R5-CONSOLID, Legal and Accounting Fees IT-154R, Special Reserves IT-200, Surface Rentals and Farming Operations IT-273R2, Government Assistance – General Comments IT-291R3, Transfer of Property to a Corporation Under Subsection 85(1) IT-364, Commencement of Business Operations IT-413R, Election by Members of a Partnership Under Subsection 97(2) IT-417R2, Prepaid Expenses and Deferred Charges IT-442R, Bad Debts and Reserves for Doubtful Debts IT-456R, Capital Property – Some Adjustments to Cost Base IT-459, Adventure or Concern in the Nature of Trade IT-473R, Inventory Valuation CANCELLED IT478R2, Capital Cost Allowance – Recapture and Terminal Loss IT-518R, Food, Beverages, and Entertainment Expenses Income Tax Folios S1-F5-C1, Related persons and dealing at arm's length S3-F4-C1, General Discussion of Capital Cost Allowance S4-F2-C2, Business Use of Home Expenses Information circulars IC00-1R5, Voluntary Disclosures Program IC07-1, Taxpayer Relief Provisions CANCELLED IC70-6R7, Advance Income Tax Rulings and Technical Interpretations IC76-19R3, Transfer of Property to a Corporation Under Section 85 IC78-10R5, Books and Records Retention/Destruction IC89-2R3, Directors' Liability Excise duty memoranda EDM1-1-1, The Excise Duty Program EDM2-1-1, Licence Types EDM2-3-1, Registration Types Excise tax and special levies memoranda X2-1, Licences X2-2, Small Manufacturers X2-3, Bonds Given as Security by Licensed Wholesalers X3-1, Goods Subject to Excise Tax X6-1, Books and Records X6-2, Returns and Payments GST/HST memorandum GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service Previous page Table of contents Next page Report a problem or mistake on this page Thank you for your help! ...

Action Plan 1 The Service, Innovation and Integration Branch will revise the Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy 2021 document to state that all search requests are approved by the requester’s supervisor prior to being sent to the clerks for processing, and will communicate the updated document to all of the personnel involved. ... The Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy 2017 document was applicable to the 2019 to 2020 fiscal year, the period examined by the internal audit team. ... The Saskatchewan Tax Services Office – SGI Data Access – Procedures and Policy document was updated in January 2021. ...

The $1,000 amount payable in December 2012 exceeds 25% of the total amount for the membership (25% × $3,000 = $750). Since HST would apply to the portion of the amount that exceeds $750, the association would charge HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in March 2013 does not exceed 25% of the total amount for the membership (25% × $5,000 = $1,250). ...

T4FHSA – First Home Savings Account 2024V1- updated 2023-07-25 Note: When multiple transactions occur on the same date, please ensure that they are reported in the order in which they occur. ... -Only letters, number and hyphens (-) are accepted-Each original slip must have a different Unique Slip number filed under the same return. ... <SummaryReportTypeCode></SummaryReportTypeCode> Summary report type code- Required, 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or cancelled slip. ...

You must still meet the other eligibility criteria – Home office expenses for employees – Who can claim to claim home office expenses. ... Yes, you can still claim the $2 a day, if you meet the eligibility criteria – Home office expenses for employees – Temporary flat rate method. ... Yes, you can claim the $2 a day, if you meet the eligibility criteria – Home office expenses for employees – Temporary flat rate method. ...

Column 5 – Proceeds of dispositions in the year Enter the details of your current-year dispositions on your form, as explained below. If you disposed of depreciable property during your current tax year, you should: complete, for each class, areas D and E, if applicable enter in column 5 of the calculation table in area A the amounts for each class from column 5 of areas D and E When completing the tables in areas D and E, enter in column 3 – Cost of additions in the year whichever amount is the lesser of either: your proceeds of disposition minus any related expenses the capital cost of your rental property Your proceeds of disposition could include compensation you receive for rental property that has been destroyed, expropriated, or stolen. ... Forms and publications Guide T4036, Rental Income Form T776, Statement of Real Estate Rentals Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance Related links Area D – Equipment dispositions in the year Area E – Building dispositions in the year Line 9947 – Recaptured capital cost allowance Replacement property Selling your rental property Report a problem or mistake on this page Thank you for your help! ...