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</TIN> <Name></Name> Legal Name of Entity- Required, maximum 200 alphanumeric <Address> <legalAddressType></legalAddressType>-Maximum 7 alphanumeric-The possible values are: OECD301 = residential or business, OECD302 = residential, OECD303 = business, OECD304 = registered office, or OECD305 = unspecified Note: The address of the Reportable Platform Operator must represent the “Registered Office Address” if OECD304. ... The possible values are; OECD201 = SMF, Alias or Other OECD202 = Individual OECD203 = Alias OECD204 = Nickname OECD205 = AKA (Also Known As) OECD206 = DBA (Doing Business As) OECD207 = Legal Name OECD208 = Name at Birth <PrecedingTitle></PrecedingTitle>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <Title></Title>-Maximum 200 alphanumeric (Ex: Hon, Dr, Prof) <FirstName></FirstName>- Required, maximum 200 alphanumeric Note: In the event no complete first name is available, then NFN (No First Name) will be reported and applicable name information will be found in the subsequent "Last Name" field. ... -Based on the ISO code list 4217 (Ex: CAD, USD, EUR) </Taxes> <PropertyType></PropertyType> Type of property being rented for consideration-6 alphanumeric-The possible values are: DPI901 = Office DPI902 = Hotel room DPI903 = Bed & Breakfast room DPI904 = House DPI905 = Apartment DPI906 = Mobile home DPI907 = Campground DPI908 = Boat DPI909 = Parking space DPI910 = Other <OtherPropertyType></OtherPropertyType>-Maximum 200 alphanumeric-In the event “DPI910” is selected as Property Type, this field must provide a description of the property type. ...

Cross references: Multi-Employer Plan – 8500(1) Suspension or Cessation of Pension – 8503(8) Re-Employed Member – 8503(9) Statutory Plans – Special Rules – 8503(13) Phased Retirement – 8503(16) – (23) 10.3 8503(3)(c) – Early retirement Early retirement eligibility service This paragraph provides that LRBs under a DB provision can be paid without a reduction on account of early retirement if the LRBs commence on or after specified periods set out in this paragraph. ... Cross references: Totally and Permanently Disabled – 8500(1) Multi-Employer Plan – 8500(1) Early Retirement – 8503(3)(c) Undue Deferral of Payment – 8503(4)(d) Evidence of Disability – 8503(4)(e) & (f) Limits Dependent on CPI – 8503(12) Excluded Benefits – 8504(10) Excluded Benefits – 8504(11) Benefits Under Grandfathered Plan – Pre-1992 Disability – 8509(4.1) Condition Not Applicable to Grandfathered Plans – 8509(5)(a) Special Rules – MEP – 8510(5) 10.5 8503(3)(e) – Pre-1991 benefits Paragraph 8503(3)(e) of the Regulations allows the CRA to continue to apply a number of restrictions in IC72-13R8, to pre-1991 benefits, that have not been included in the Regulations or that differ from the restrictions in the Regulations. ... Cross references: Appropriate Pension Adjustments – 8502(l) Increase in Accrued Benefits – Part-Timers – 8503(3)(i) Artificially Reduced Pension Adjustment – 8503(14) Benefit Accrual Rate Greater Than 2 Per Cent – 8509(8) Conditions Applicable to Amendments – 8511(1)(a) 10.9 8503(3)(i) – Increase in accrued benefits Paragraph 8503(3)(i) of the Regulations generally applies only where benefits are provided to part-time workers. ...

Chapter 17- 8510 – Multi-Employer Plan and Specified Multi-Employer Plan On this page... 17.1 8510(1) – Definition of a Multi-Employer Plan 17.2 8510(2) – Definition of a Specified Multi-Employer Plan 17.3 8510(3) – Qualification as a Specified Multi-Employer Plan 17.4 8510(4) – Minister's Notice 17.5 8510(5) – Special Rules – MEPs 17.6 8510(6) – Special Rules – SMEPs 17.7 8510(7) – Additional Prescribed Conditions 17.8 8510(8) – Purchase of Additional Benefits 17.9 8510(9) – Special Rules – Member-Funded Pension Plans 17.1 8510(1) – Definition of a Multi-Employer Plan A MEP is an RPP that has a group of participating employers. ... Cross references: Participating employer – 147.1(1) Active member – 8500(1) 17.4 8510(4) – Minister’s Notice Under subsection 8510(4) of the Regulations, the Minister may give notice to a plan administrator that a plan is not a SMEP when: the plan no longer meets the conditions in subsection 8510(3); or a plan administrator requests that a plan not be treated as a SMEP. ... Cross references: Pension contributions deductible – employer contributions – 147.2(1)(c) Multi-employer plan – 8500(1) Permissible contributions – 8502(b)(iii) Permissible benefits – 8502(c) Definition of specified multi-employer plan – 8510(2) Designated laws – 8513 Special rules for designated plans – 8515 Specified individuals – 8515(4) Page details Date modified: 2021-11-17 ...

Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Blank space for dollar value Line 1 FMV of the property $ Blank space for dollar value Line 2 Amount on line 1 $ Blank space for dollar value Line 3 Line 2 minus line 3 (if negative, enter "0") $ Blank space for dollar value Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1 × 2 = $ Blank space for dollar value Line 5 Line 4 minus line 5 (if negative, enter "0") × ½ = $ Blank space for dollar value Line 6 Capital cost (line 1 plus line 6) $ Blank space for dollar value Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ...

ARCHIVED — T541 Forward Averaging Tax Calculations- Deceased Individuals Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 1997 – Standard print PDF (t541-97e.pdf) 1996 – Standard print PDF (t541-96e.pdf) 1995 – Standard print PDF (t541-95e.pdf) 1994 – Standard print PDF (t541-94e.pdf) 1993 – Standard print PDF (t541-93e.pdf) 1992 – Standard print PDF (t541-92e.pdf) 1991 – Standard print PDF (t541-91e.pdf) 1990 – Standard print PDF (t541-90e.pdf) 1989 – Standard print PDF (t541-89e.pdf) 1988 – Standard print PDF (t541-88e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...

This amount was calculated as 1% of the highest excess TFSA amount per month from October to December ($2,100 × 1% × 3 months = $63). ... As of that date, his total contributions in 2024 were $9,200 ($5,000 + $1,500 + $2,700). ... Tax of 1% per month on the excess amount was $28 ($1,900 × 1% × 2 months). ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ... The eligible ITCs calculated in accordance with the GST/HST Audit Policy on Procurement Cards for a subsequent claim period would be determined as follows: Total purchase amount appearing on the card issuers' report × EPR × TPR × 7/107 or 15/115 (as appropriate) Annex B Data The electronic file for data used to estimate EPR/TPR must contain the following information on each transaction (each data item should be recorded in a separate column on a spreadsheet with the appropriate format), and related information to allow CRA to verify the ratios and any variances in the estimates. ...

The pension rebate amount is calculated as: A + B = C ($10,300 + $6,700 = $17,000) C- D = E ($17,000- $500 = $16,500) E × 33% = F ($16,500 × 33% = $5,445) The above variables correspond to the line items in Part C of Form GST4067, GST/HST Pension Entity Rebate Application and Election. ... Using these amounts, the pension rebate amount would be calculated as: A + B = C ($3,962 + $2,577 = $6,539) C- D = E ($6,539- $500 = $6,039) E × 33% = F ($6,039 × 33% = $1,993) The above variables correspond to the line items in Part C of Form RC4607, GST/HST Pension Entity Rebate Application and Election. ... Employer K's tax recovery rate would then be: ($3,080 + 0) ÷ $11,540 = 27% Employer K's net tax deduction is therefore calculated as: ($373.69 + $406.57) × 27% = $210.67 This is the amount that Employer K may deduct from its net tax on its regular GST/HST return. ...