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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 ...

FMV of the building when you disposed of it $ Blank space for dollar value Line 1 2. ... Line 1 plus line 2 $ Blank space for dollar value Line 3 4. Seller's adjusted cost base of the land $ Blank space for dollar value Line 4 5. ... Line 3 minus line 4 $ Blank space for dollar value Line 5 6. Line 5 $ Blank space for dollar value × 1/2 $ Blank space for dollar value Line 6 7. ...

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 ”. ...

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. ...

Code 78 – Fishers – Gross income See Code 78 – Fishers- Gross income. Code 79 – Fishers – Net partnership amount See Code 79 – Fishers – Net partnership amount. Code 80 – Fishers – Shareperson amount See Code 80 – Fishers – Shareperson amount. ...

Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2): "SR&ED form" / « formulaire de RS&DE » "SR&ED form" means a prescribed form required to be filed under subsection 37(11). ... "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ... Summary of the project / initiative / change Budget 2013 introduced measures to provide the CRA with administrative tools to enable better risk assessment. ...

" Act " means the Excise Tax Act; " consideration " may be money, a thing, a service, forbearance in the exercise of a right or anything else which induces the supplier to make the supply. ... Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax; " invoice " includes a statement of account, a bill and any other similar record regardless of its form or characteristics and a cash register slip or receipt; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " service " means anything other than: (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " supplier " in respect of a supply, means the person making the supply; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tangible personal property " includes all objects or things that may be touched, felt or possessed, and that are movable at the time the supply is made, other than money and real property; " tax " means the Goods and Services Tax payable under Part IX of the Excise Tax Act; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ... Additional information on price adjustments may be found in GST MEMORANDUM 300-7-19, " PRICE REDUCTIONS AND CREDIT NOTES ". ...

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. ...

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 ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $3.0 billion, or 6.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $838.6 million or 21.0%. ...