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Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions⬤ ▮ ▲ Report the total of all amounts shown in the designated "employer contribution amount" box of your PRPP receipts. ... Line 232 – Other deductions⬤ ▮ ▲ Claim on this line allowable amounts not deducted elsewhere on your return. ... Line 256 – Additional deductions⬤ ▮ ▲ In the space to the left of line 256, specify the deduction you are claiming. ...

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... S = The lesser of: (i) T4 + V1; and (ii) [2 × ($231 + Y)] − [T4 + V1]. ...

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... S = The lesser of: (i) T4 + V1; and (ii) [2 × ($231 + Y)] − [T4 + V1]. ...

Step 2 A = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** * If the result is negative, enter $0. ** Result cannot be negative, and result cannot be negative after deducting CPP and EI. ... Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... S = The lesser of: (i) T4 + V1; and (ii) [2 × ($231 + Y)] − [T4 + V1]. ...

Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)** + (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000) + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... K1P = 0.040 × TCP K2P = [(0.040 × (P × C, maximum $2,898.00)) + (0.040 × (P × EI, maximum $856.36))] V1, S, and LCP = $0 Ontario T2 = T4 + V1 + V2 – S – LCP If the result is negative, T2 = $0. ... A = Projected annual taxable income K1 = 0.15 × TC K2 = [(0.15 × ((0.0525 × ((S1 × PI) + B1 – $3,500)*, maximum $2,898.00)))) + (0.15 × ((0.0158 × ((S1 × IE) + B1), maximum $856.36))] Only for employees in Quebec: K2Q = [(0.15 × (0.0570 × ((S1 × PI) + B1 – $3,500)*, maximum $3,146.40)) + (0.15 × (0.0120 × ((S1 × IE) + B1), maximum $650.40)) + (0.15 × (0.00494 × S1 × IE) + B1), maximum $387.79))] Note * If the result is negative, enter $0. ...

Line 476 – Tax paid by instalments ⬤ ▮ ▲ Claim the total instalment payments you made for your taxes for 2014. ... Line 484 – Refund ⬤ ▮ ▲ If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. ... Line 485 – Balance owing ⬤ ▮ ▲ If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. ...

Line 476 – Tax paid by instalments ⬤ ▮ ▲ Claim the total instalment payments you made for your taxes for 2014. ... Line 484 – Refund ⬤ ▮ ▲ If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. ... Line 485 – Balance owing ⬤ ▮ ▲ If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000] + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where: KP  = $0 K1P = 0.10 × TCP K2P = [(0.10 × (P × C, maximum $2,425.50)) + (0.10 × (P × EI, maximum $913.68))]* V1, S, and LCP = $0 British Columbia: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Tax bracket rates 1st 2nd 3rd 4th 5th 6th Basic amount Child amount Index rate CEC Federal 0.15 0.22 0.26 0.29     11,138 2,255 0.9% 1,127 AB 0.10           17,787   1.1 %   BC 0.0506 0.0770 0.1050 0.1229 0.1470 0.1680 9,869   0.1%   MB 0.108 0.1275 0.174       9,134   –   NB 0.0968 0.1482 0.1652 0.1784     9,472   0.9%   NL 0.077 0.125 0.133       8,578   1.5%   NT 0.059 0.086 0.122 0.1405     13,668   0.9%   NS 0.0879 0.1495 0.1667 0.175 0.21   8,481   –   NU 0.04 0.07 0.09 0.115     12,567   0.9%   ON 0.0505 0.0915 0.1116 0.1316     9,670   1.0%   PE 0.098 0.138 0.167       7,708   –   SK 0.11 0.13 0.15       15,378 5,834 0.9%   YT 0.0704 0.0968 0.1144 0.1276     11,138 2,255 0.9% 1,127 *QC The Quebec abatement is 16.5 %. ...