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Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Subtotal – Amount C Enter the difference between line 421 and line 423. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Information for Canadian Small Businesses: Chapter 2 – Setting up your business On this page… Chapter 2 – Setting up your business Sole proprietorship Partnership Corporation Corporation's debts Business Number Your first step to doing business with the CRA Are you doing business in Quebec Do you need a BN? ... The common program account identifiers are as follows: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 5 – Payroll deductions and remittances. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in New Brunswick, refer to the following publications: GST/HST Info Sheet GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders; GST/HST Info Sheet GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing; GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: Identification code Code Identification " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ... If you could not determine the value of the gold, you would complete boxes 22, 23, and 24 as follows: Box 22 – MET Box 23 – 20 OZ Box 24 – GOLD Report sections 85 and 85.1 transactions in these boxes as follows: Box 21 – Leave this box blank for these transactions. Box 22 – Enter "SHS". Box 23 – Enter the number of shares, units, or quantity of any other property or securities received as part of the proceeds of disposition. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 13/113)] × 15% = $46,460.18 You are required to report and remit the tax of $46,460.18 that you are deemed to have collected. The purchaser is considered to have paid the HST at 13% (that is, $350,000 × 13/113 = $40,265.49) and is not liable to pay the additional 2% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Newfoundland and Labrador, refer to the following publications: GST/HST Info Sheet GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders; GST/HST Info Sheet GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing; GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 297, HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

However, because you are liable to collect the tax payable on the sale and the written agreement of purchase and sale does not clearly disclose the total tax payable or that the HST at 15% applies to the sale, you are considered to have collected the HST at 15% as follows: [$350,000 − ($350,000 × 14/114)] × 15% = $46,052.63 You are required to report and remit the tax of $46,052.63 that you are deemed to have collected. The purchaser is considered to have paid the HST at 14% (that is, $350,000 × 14/114 = $42,982.46) and is not liable to pay the additional 1% HST in addition to the price stated in your agreement. ... For more information on the HST rate change in Prince Edward Island, refer to the following publications: GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property; GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders; GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing; GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate; GST/HST NOTICE 301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services. ...

Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits GST/HST Info Sheet GI-165 April 2013 A harmonized sales tax (HST) came into effect in Prince Edward Island (P.E.I.) effective April 1, 2013. ... The total amount reported for its 2014 fiscal year would be $8,100 [($600 × 3) + ($700 × 9)]. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

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 %. ...