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Current CRA website
Employers' Guide – Filing the T4 Slip and Summary
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. ...
Old website (cra-arc.gc.ca)
Statement of partnership income – Instructions for Recipient
Box 195: Portion subject to an interest-free period – ITC – Enter this amount in Area I on Form T1229. Box 196: Portion subject to an interest-free period – CEE – Enter this amount in Area I on Form T1229. ... Box 197: Expenses qualifying for a provincial tax credit – BC – You need this information to calculate provincial tax credits. ...
Old website (cra-arc.gc.ca)
Calculations A & B
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. ...
Archived CRA website
ARCHIVED — T777S Statement of Employment Expenses for Working at Home Due to COVID-19
ARCHIVED — T777S Statement of Employment Expenses for Working at Home Due to COVID-19 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2022 – Fillable PDF (t777s-fill-22e.pdf) 2021 – Fillable PDF (t777s-fill-21e.pdf) 2020 – Fillable PDF (t777s-fill-20e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2022 – Standard print PDF (t777s-22e.pdf) 2021 – Standard print PDF (t777s-21e.pdf) 2020 – Standard print PDF (t777s-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
SR&ED Program archives – Publications
SR&ED Program archives – Publications This Scientific Research and Experimental Development (SR&ED) Program publications archives page is organized by date. [2017-10-03] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2017 [2017-08-11] SR&ED Self-Assessment and Learning Tool – August 2017 Update [2017-01-19] Federal SR&ED legislative proposals status as at December 31, 2016 [2017-01-19] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2016 [2016-12-09] Federal SR&ED legislative proposals status as at September 30, 2016 [2016-10-26] T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2016-10-26] T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2016-10-26] T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for scientific Research and Experimental Development (SR&ED) [2016-08-02] Pre-Claim Review Launch [2016-07-19] SR&ED Program policies – July 2016 update [2016-07-19] SR&ED while Developing an Asset Policy [2016-07-19] SR&ED During Production Runs Policy [2016-07-13] Federal SR&ED legislative proposals status as at June 30, 2016 [2016-07-13] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2016 [2016-06-29] The Pre-Claim Consultation Launch [2016-05-30] RC532 – Request for Administrative Review (PDF, 128 KB) [2016-05-30] Guidelines for resolving claimants’ SR&ED concerns [2016-04-12] Federal SR&ED legislative proposals status as at March 31, 2016 [2016-02-09] Federal SR&ED legislative proposals status as at December 31, 2015 [2016-02-09] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2015 [2015-11-19] The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives [2015-11-10] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2015-11-10] T1263 Third-party payments for scientific research and experimental development (SR&ED) [2015-11-10] T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 [2015-11-10] T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2015-07-23] Federal SR&ED legislative proposals status as at June 30, 2015 [2015-07-22] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2015 [2015-06-25] Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers [2015-04-29] The SR&ED Technical Review: A Guide for Claimants [2015-04-24] A brief history of the definition of SR&ED [2015-04-24] A brief history of the guidance on the eligibility of work [2015-04-24] Eligibility of Work for SR&ED Investment Tax Credits Policy [2015-04-24] SR&ED Glossary [2015-04-21] The updated CRM for Research and Technology Advisors is now available [2015-02-26] Federal SR&ED legislative proposals status as at December 31, 2014 [2015-01-29] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2015-01-14] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2014 [2015-01-13] T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2014-12-18] SR&ED financial policy documents – December 2014 update [2014-12-18] Assistance and Contract Payments Policy [2014-12-18] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2014-12-18] Materials for SR&ED Policy [2014-12-18] Pool of Deductible SR&ED Expenditures Policy [2014-12-18] Prescribed Proxy Amount Policy [2014-12-18] Recapture of SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Capital Expenditures Policy [2014-12-18] SR&ED Claims for Partnerships Policy [2014-12-18] SR&ED Filing Requirements Policy [2014-12-18] SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Lease Expenditures Policy [2014-12-18] SR&ED Overhead and Other Expenditures Policy [2014-12-18] SR&ED Salary or Wages Policy [2014-12-18] SR&ED Shared-Use-Equipment Policy [2014-12-18] Third-Party Payments Policy [2014-12-18] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2014-12-18] Traditional and Proxy Methods Policy [2014-08-06] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2014 [2014-07-10] Federal SR&ED legislative proposals status as at June 30, 2014 [2014-06-25] The complete CRM for Research and Technology Advisors is now available [2014-05-30] SR&ED T661 Claim Form – Revised optional filing measure for Part 9 [2014-05-30] Federal SR&ED legislative proposals status as at March 31, 2014 [2014-03-27] Federal SR&ED legislative proposals status as at December 31, 2013 [2014-03-07] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2013 [2014-01-30] SR&ED T661 Claim Form – Optional filing measure for Part 9 [2013-10-31] SR&ED T661 Claim Form – 2013 Revision – Claim preparer information [2013-10-31] T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 [2013-10-31] T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2013-10-31] T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2013-10-31] T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2013-09-18] Public Consultations – Examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy [2013-08-26] Federal SR&ED legislative proposals status as at June 30, 2013 [2013-08-15] Revised SR&ED filing requirements for partnerships with corporations as members – Update [2013-07-15] Federal SR&ED legislative proposals status as at March 31, 2013 [2013-06-07] SR&ED T661 claim Form – 2013 Revision [2013-04-03] Federal SR&ED legislative proposals status as at December 31, 2012 [2013-03-05] Financial Claim Review Manual for Financial Reviewers [2013-02-06] Summary of provincial and territorial research and development (R&D) tax credits as at December 31, 2012 [2013-01-24] CRA delivers enhanced administration and predictability for SR&ED claimants [2013-01-17] Federal SR&ED legislative proposals status as at September 30, 2012 [2012-12-19] SR&ED Policy Review Project – December 2012 Update [2012-12-19] A brief history of the definition of SR&ED [2012-12-19] A brief history of the guidance on the eligibility of work [2012-12-19] Assistance and Contract Payments Policy [2012-12-19] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2012-12-19] Eligibility of Work for SR&ED Investment Tax Credits Policy [2012-12-19] Materials for SR&ED Policy [2012-12-19] Pool of Deductible SR&ED Expenditures Policy [2012-12-19] Prescribed Proxy Amount Policy [2012-12-19] Recapture of SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Capital Expenditures Policy [2012-12-19] SR&ED Claims for Partnerships Policy [2012-12-19] SR&ED During Production Runs Policy [2012-12-19] SR&ED Filing Requirements Policy [2012-12-19] SR&ED Glossary [2012-12-19] SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Lease Expenditures Policy [2012-12-19] SR&ED Overhead and Other Expenditures Policy [2012-12-19] SR&ED Salary or Wages Policy [2012-12-19] SR&ED Shared-Use-Equipment Policy [2012-12-19] SR&ED while Developing an Asset Policy [2012-12-19] Third-Party Payments Policy [2012-12-19] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2012-12-19] Traditional and Proxy Methods Policy [2012-10-31] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length [2012-10-31] Your contribution to the online SR&ED eligibility self-assessment tool (ESAT) [2012-10-02] Summary of provincial and territorial R&D tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [2012-07-05] SR&ED T661 claim form – 2012 Revision [2012-04-18] Revised SR&ED filing requirements for partnerships with corporations as members [2012-03-31] Federal SR&ED Legislative Proposals Status as at March 31, 2012 [2011-12-31] Summary of Provincial and Territorial R&D Tax Credits [2011-12-31] Federal SR&ED Legislative Proposals Status as at December 31, 2011 [2011-12-22] Public Consultations – Materials for SR&ED Policy (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on the Development of an Asset (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-12-22] Public Consultations – SR&ED Policy on Running Production Trials (Draft) This draft policy is no longer available, as the 60 day consultation period is over. [2011-09-30] Federal SR&ED Legislative Proposals Status as at September 30, 2011 [2011-09-22] Public Consultations – Pool of Deductible SR&ED Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Recapture of SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-09-22] Public Consultations – Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-08-19] Federal Legislative Proposals Status as at June 30, 2011 [2011-08-12] Summary of Provincial and Territorial R&D Tax Credits [2011-07-25] Message regarding The SR&ED Technical Review: A Guide for Claimants [2011-07-18] Claim Review Manual (CRM) – severing recommendations revised [2011-06-20] Public Consultations – Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – SR&ED Overhead and Other Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-06-20] Public Consultations – Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-05-03] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Example of Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2011-05-03] Revised – Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2011-03-16] Public Consultations – SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-16] Public Consultations – SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2011-03-04] Federal Legislative Proposals Status as at December 31, 2010 [2011-02-17] Summary of Provincial and Territorial R&D Tax Credits [2010-12-29] SR&ED Policy Review Project – Public General Information Sessions [2010-11-30] Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-30] Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-23] Scientific Research and Experimental Development (SR&ED) Policy Review Project [2010-10-04] SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers [2010-06-11] Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors [2010-06-02] Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over. [2010-06-02] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Example of Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2010-06-02] Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2010-04-30] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-04-01] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-02-04] Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects [2010-02-04] Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Revised – Application Policy SR&ED 2004-02R3: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims [2009-10-30] Revised – Revised T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2009-10-30] Revised – Revised T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2009-06-11] Revised – Leaflet RC4467, Support for your R&D in Canada [2009-06-11] CRA accepts claims with 20 largest SR&ED projects for an additional year [2009-06-11] Revised – Application Policy SR&ED 2004-02R2: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-06-04] Questions and Answers – New SR&ED Claim Form and Guide (Addendum) [2009-03-30] Revised – Form T666, British Columbia (BC) Scientific Research and Experimental Development Tax Credit [2009-02-26] Manitoba Research and Development (R&D) Tax Credit: Clarification on Renunciation Deadlines [2009-01-22] SR&ED Guidance Document: Controlled Environment Crop Production (Draft) [2008-12-30] SR&ED Small Business Action Plan – November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers – New SR&ED Form T661 and Guide [2008-11-10] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-02-21] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised – brochure T4052, An Introduction to the Scientific Research and Development Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 406 KB) [2008-01-25] Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2007-02-28] Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada Page details Date modified: 2021-08-23 ...
Current CRA website
T3 Trust Guide – 2024
Determine the amount designated under subsection 104(13.1) for Josh as follows: A ÷ B × C $3,000 ÷ $6,000 × $5,000 = $2,500 Therefore, the amount designated for Josh is $2,500. ... Determine the amount designated under subsection 104(13.2) for Josh as follows: A ÷ B × C $1,500 ÷ $3,000 × $1,000 = $500 Therefore, the amount designated for Josh is $500. ... Line 25 is $400 or less Line 25 is more than $400 but not more than $750 Line 25 is more than $750 Enter your total eligible amount of monetary contributions. 1 − 0.00 − 400.00 − 750.00 2 Line 1 minus line 2 (cannot be negative) = = = 3 × 75% × 50% × 33.33% 4 Multiply line 3 by line 4. = = = 5 + 0.00 + 300.00 + 475.00 6 Add lines 5 and 6 Enter this amount on line 26 of your Schedule 11. = = = 7 Line 26 – Investment tax credit A trust can claim an investment tax credit (ITC) on eligible investments and qualified expenditures that are listed on Form T2038(IND), Investment Tax Credit (Individuals). ...
Current CRA website
and Deemed Residents of Canada – Completing your return: Steps 1 and 2
Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Amounts that are not reported or taxed Report foreigning income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – Registered retirement savings plan (RRSP) income Line 12905 – Taxable first home savings account (FHSA) income Line 12906 – Taxable FHSA income – other Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Completing your return To complete your return: Determine if, in 2023, you were a deemed resident of Canada, non-resident of Canada or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act (see Determining your residency status) Follow the symbols that correspond to your situation. ... If you are a non-resident electing under section 217 or section 216.1, see “ Completing your section 217 return ” or “ Completing your section 216.1 return ”. ... New ⬤Line 12906 – Taxable FHSA income – other Enter the amount from boxes 24 and 28 of all T4FHSA slips. ⬤▮▲ Line 13000 – Other income Report any taxable income that has not been or should not be reported anywhere else on the return. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 3 – Calculating your farming income or loss
If you had more than one qualified employee, you must do the X × Y = Z calculation for each employee. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2017 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2017 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2017 and before 2017 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ Line 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × line 1] ÷ line 5 $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... Therefore, the amount he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
Current CRA website
T5 Statement of Investment Income – slip information for individuals
Box 18 – Capital gains dividends – Period 2 – after June 24, 2024 Enter this amount on line 17400 of Schedule 3, Capital Gains (or Losses). ... Box 16 – Foreign tax paid This amount is used to calculate your foreign tax credit. ... Box 34 – Capital gains dividends – Period 1- before June 25, 2024 Enter this amount on line 17399 of Schedule 3, Capital Gains (or Losses). ...
Old website (cra-arc.gc.ca)
Completing an Excise Duty Return – Wine Licensee
Description – add any missing descriptions Line 4 – Wine > 7% (L) 13. ... Line 5 – Wine > 1.2% but not > 7% (L) 14. Under the heading "Quantity", enter the total litres of wine containing more than 1.2% but not more than 7% of absolute ethyl alcohol by volume. ... Line 6 – Wine £ 1.2% (L) 15. Under the heading "Quantity", enter the total litres of wine containing 1.2 % or less of absolute ethyl alcohol by volume. ...