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Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit – See examples in the section on “ Automobile benefits – standby charges, operating expense benefit, and reimbursements ”. ...

Box 17 – Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 − $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 − 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

Line 370 – Children's arts amount You can claim up to a maximum of $250 per child for eligible fees paid in 2016 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. Topics Eligibility Conditions you must meet for you to be able to claim this amount Prescribed program Find out if the activity is eligible Completing your tax return How to calculate and claim this amount Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Related topics Line 214 – Child care expenses Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Lines 458 and 459 – Children's fitness tax credit Date modified: 2017-01-03 ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...

He claims a basic personal amount of $7,523.93 calculated as follows: (240 days in Canada ÷ 366 days in 2016) × $11,474 = $7,523.93 David claims $7,523.93 on line 300 of his Schedule 1. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,125. (276 days in Canada ÷ 366 days in 2016) × $7,125 = $5,372.95 (A) Prorate the base income amount of $35,927. (276 days in Canada ÷ 366 days in 2016) × $35,927 = $27,092.49 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $27,092.49 = $2,907.51 (excess amount) $2,907.51 × 15 % = $436.13 (C) The age amount that Jennifer can claim is (A) minus (C): $5,372.95 – $436.13 = $4,936.82 Jennifer claims $4,936.82 on line 301 of her Schedule 1. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $11,474 (100 days in Canada ÷ 366 days in 2016) × $11,474 = $3,134.97 Subtract spouse's or common-law partner's net income. $3,134.97 – $800.00 = $2,334.97 Suzanne claims $2,334.97 on line 303 of her Schedule 1. ...

Box 14 – Other income from Canadian sources Identify a box in the " Other information " area as box 14. ... This amount is the lesser of: $500 (the amount of the refund); and $2,000 ($500 + $9,500 − $8,000). ...

Box 16 – Foreign tax paid Identify a box in the " Other information " area as box 16. In the amount box, enter the foreign income tax, if any, that was withheld from the gross foreign income you reported in Box 15 – Foreign income. ... If you cannot report the amount in Canadian currency, see Box 27 – Foreign currency. ...

TFSA – Tax-Free Savings Account TFSA contract number A number issued by a financial institution (FI) to identify a Tax-free savings account (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 Tax-free savings account (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 Tax-free savings account (TFSA) contract due to marriage breakdown. ...

For further details, refer to GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... The grandparenting rules are explained in GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... For sales or self-supplies of new housing that were previously purchased on a grandparented basis for purposes of the Prince Edward Island HST rate increase only (that is, the original purchase by the non-registrant builder was subject to the HST at 14%) the non-registrant builder should identify the number of these housing units sold or self-supplied, and the total of the purchase prices paid by the non-registrant builder for those units using the heading “ Total Original Purchases – Prince Edward Island 1% ” in its letter. ...