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Reporting suspected tax or benefit cheating in Canada – Information to include From: Canada Revenue Agency 1. ... Key identifiers Include specific information about the subject (such as the business, charity, or person) of your lead, for example: full name of the suspected tax or benefit cheat / spouse’s name / address / birthdate / social insurance number / social media accounts business name / business address / business number any related businesses, shareholders, contractors, etc. description of the suspected tax or benefit cheat’s properties, vehicles, loans, mortgages, banking information, or personal expenditures Facts Describe what you know about the subject of your lead, with as many details as possible, including: why you believe this business, charity, or person is cheating dates or length of time the suspected cheating occurred whether anyone else was involved any lifestyle issues like lavish spending not in line with income level (include details of purchases such as where, when, how, how much) Supporting documents If you have supporting documents to complement the lead, send them by mail or by fax to the National Leads Centre. ...

Line 25000 – Other payments deduction Generally, you can deduct the amount from line 14700 of your return. This amount is the total of: Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Completing your tax return Enter the amount from line 14700 of your return on line 25000 if you did not enter an amount on line 14600. ... Enter this amount on line 25000 of your return. = 10 Forms and publications Income Tax Package Related topics Taxes when you retire or turn 65 years old Line 14400 – Workers' compensation benefits Line 14500 – Social assistance payments Line 14600 – Net federal supplements paid Page details Date modified: 2025-01-21 ...

He divides the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on John's sale agreement. ... He divides the rental portion of the expenses of the outlays and expenses relating to the sale between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $10,500 = $3,360 Land: (40%) x ($30,000 ÷ $150,000) x $10,500 = $840 John can now determine if he has a recapture of CCA or a terminal loss on the rented part of the building. ... He reports the sale of the rental property by entering $70,000 ($56,000 + $14,000) as the proceeds of disposition on line 13599, and $15,800 ($15,140 + $660) as the capital gain on line 13800. ...

To use this service, be ready to give: your social insurance number your day, month, and year of birth the total income you entered on line 150 of either your 2018 or 2017 tax return- Individual tax enquiries Phone: 1-800-959-8281 (Canada and United States) | Hours of service | Calls from outside Canada and the United States | Services offered by the individual tax enquiries line | My Account Personal Identification Number You now have the option of using a Personal Identification Number (PIN) when calling the Individual Tax and Benefits enquiries lines. ... Also call this number for information and assistance with our electronic services for benefit recipients such as the MyBenefits CRA mobile app.- Individual tax and Benefit enquiries – Territorial residents Phone: 1-866-426-1527 | Hours of service | Northern Service Centres Call this number for tax information for individuals living in the Territories. ... Payment arrangements- Income tax Phone: 1-888-863-8657 | Hours of service | My Account Call this number to discuss income tax payment arrangements with an agent.- Child and family benefits overpayments Phone: 1-888-863-8662 | Hours of service Call this number to discuss child and family benefits overpayments and make payment arrangements with an agent.- Business and self-employed Phone: 1-877-477-5068 for GST/HST debts | Hours of service Phone: 1-877-548-6016 for payroll tax debts | Hours of service Phone: 1-866-291-6346 for corporate income tax debts | Hours of service Call the applicable number to discuss your business debt and make payment arrangements with an agent.- Other payment arrangements Phone: 1-866-864-5823 | Hours of service Call this number to discuss payment arrangements for debts owing to Employment and Social Development Canada, such as; defaulted Canada student loans, employment insurance overpayments, employment programs overpayments and Canada Pension Plan overpayments. ...

Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

Abbreviations – The following is a list of some of the abbreviations that we use in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Calculation of recapture or terminal loss based on three different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2011-2015 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2016 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2016: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ...

Examples – Tax payable on non-resident contributions Example 1 Gemma is a 41-year-old Canadian resident. ... Since the tax is equal to 1% per month of the amount of non-resident contributions, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2013). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...

Examples – Tax payable on non-resident contributions Example 1 Gemma is 41 years of age and a Canadian resident. ... Since the tax is equal to 1% per month, the tax on her non-resident contributions was $150 ($2,500 × 1% × the 6 months from July to December 2020). ... Accordingly, Hassan had to pay $120 in tax based on his non-resident contribution ($3,000 × 1% × 4 months). ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / Credit due Enter the amount from line 10. ... Line D – Inventory adjustment (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, 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. ...

Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / credit due Enter the amount from line 10. ... 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. ...