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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. ...

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 ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... RRSP income ─ line 129 of the return This is income from a registered retirement savings plan. ... CSV format (raw data, with single row header) Table 1 – ISTFM for All Returns Filed – Economic Characteristics – 2014 tax year Table 2 – ISTFM for All Returns Filed – Demographic Characteristics – 2014 tax year Date modified: 2017-03-15 ...

Example – How AIPs are taxed Example The RESP under which Mary is an original subscriber allows AIPs. ... Mary fills out Form T1172, Additional Tax on Accumulated Income Payments from RESPs, to determine the amount of additional tax she has to pay for 2016 as follows: Step 1: Calculate amount subject to the additional tax: AIP for 2016 ($16,000) − Amount Mary deducts for 2016 for RRSP contributions from an AIP ($14,000) = Amount subject to the additional tax ($2,000) Step 2: Calculate additional tax payable: Amount subject to the additional tax ($2,000) × Rate (20%) = Additional tax payable ($400) Mary reports the AIP of $16,000 on line 130 and the additional tax on line 418 of her 2016 income tax and benefit return. ... The additional tax is $3,200 ($16,000 × 20%). Date modified: 2016-11-16 ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 4. Accounts receivable 2008 2007 (in thousands of dollars) Accounts receivable – Related parties (Note 11) 17,969 187,991 Accounts receivable – External 2,594 1,039 Advances to employees 2,154 2,193 Salary overpayments 2,816 2,548 25,533 193,771 Less: Allowance for doubtful accounts (324) (368) 25,209 193,403 Effective March 27, 2007, all Employment Insurance (EI) costs that had been paid by Human Resources and Social Development Canada (HRSDC) are now recovered directly from the EI Account. ...

See line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings. ... If you are not a limited partner, enter your partnership income from self-employment on line 135 – 143, and see Business. Forms and publications Guide T5000, General Income Tax and Benefit Guide Form Schedule 4, Statement of Investment Income Interpretation Bulletin IT510, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT511, Interspousal and certain other transfers and loans of property Related topics Rental income, Line 126 – Net Self-employment income, Lines 135 to 143 – Net Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 251 – Limited partnership losses of other years Date modified: 2016-03-03 ...

Box 21 – Proceeds of disposition or settlement amount You have to prepare a T5008 slip for all reportable transactions, regardless of the amount of proceeds. ... Since the face amount of the treasury bill is $10,000, you would enter "10,000" in Box 19 – Face amount. ... The bondholder gets a net credit of $10,480, as follows: Principal payment $10,000 Add: Accrued interest + $500 Gross proceeds = $10,500 Minus: Bank charges- $20 Amount deposited to bondholder's account = $10,480 Since the proceeds of disposition are $10,000, enter "10,000" in box 21. ...

Prorated maximum contribution for 2016: ($54,900 – 3,500) × 6/12 × 4.95% = $1,272.15 (6/12 represents the number of pensionable months divided by 12). ... Prorated maximum contribution for 2016: ($54,900 – 3,500) × 2/12 × 4.95% = $424.05 (2/12 represents the number of pensionable months divided by 12). ... Prorated maximum contribution for 2016: ($54,900 – 3,500) × 7/12 × 4.95% = $1,484.18 (7/12 represents the number of pensionable months divided by 12). ...

Box instructions – T3 slip Box 12 – Recipient identification number You have to enter the beneficiary's social insurance number, business number, or trust account number. ... For security purposes, do not include the trust account number on the copies you provide to the beneficiary. 1 alpha, 8 numeric: – T3 slip, box 14, example: T00000000 – trust account number assigned by the CRA – must correspond to the Trust account number on the related T3 Summary record – If you have not been assigned such a number, enter T00000000 in the field. ... On the recipient copy enter an asterisk (*) beside the amount in box 23. ...

Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $4.0 billion or 49.8%. ... Federal Administered Expenses Federal Administered Expenses rose by $164.7 million or 1.1 %. ...