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Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Program payment list B Payments received from programs on the following list are not included in the calculation of your program year production margin for AgriStability or your allowable net sales (ANS) for AgriInvest. Program payment list B Program payment Code AgriRecovery drought assistance payments (non allowable) 773 Alternate land use services (ALUS) 557 Apple industry growth and efficiency program 669 Canadian agricultural skills service (CASS) 561 Canadian farm business advisory service (CFBAS) 562 Canadian Food Inspection Agency (CFIA) payments – Compensation for non-allowable commodities 587 COVID-19 – Other assistance payments (non-allowable income) 688 COVID-19 – Wage subsidy payments for non-arm’s length salaries 685 Dairy farm investment program (DFIP) 682 Dairy subsidies 435 Green plan, farm-based program – Permanent cover practices 466 Hog farm transition program 607 Industry transition production assistance program 478 Market revenue insurance (MRI) – Non-edible horticulture crops 474 Market revenue insurance (MRI) – Qualifying edible horticulture crops 411 Market revenue insurance (MRI) – Qualifying grains, oilseeds, and special crops 410 Other AgriRecovery program (non-allowable income) Footnote1 632 Polar Vortex Industry Recovery Program (non-allowable portion) 796 Production insurance premium adjustment 499 Special farm assistance 560 Tobacco transition program 606 Transitional financial assistance program (TFA) 427 Young farmer rebate 559 Alberta 2021 Canada – Alberta livestock feed assistance initiative (non-allowable) 775 Alberta spring price endorsement 495 British Columbia 2014 Canada – British Columbia avian influenza assistance initiative 670 2017 Canada – British Columbia wildfire recovery initiative 677 2018 Canada – British Columbia wildfire recovery initiative 679 2021 Canada-British Columbia wildfire and drought recovery initiative (non-allowable portion) 787 Manitoba Manitoba farmland school tax rebate program 556 Nova Scotia 2016 Canada – Nova Scotia maple sector initiative 672 Nova Scotia- Fiona Agricultural Disaster Assistance Program 794 Ontario Canada – Ontario grain and oilseed payment 410 Canada – Ontario grain stabilization payment 410 Ontario cattle, hog and horticulture payment 581 Ontario cost recognition top-up 553 Ontario edible horticulture support/program payment 475 Ontario grain and oilseed program payment 471 Ontario inventory transition payment program 441 Ontario risk management program (including the self-directed risk management program) 565 Saskatchewan Saskatchewan crop insurance premium adjustment 619 Footnote 1 This code should only be used for AgriRecovery programs (non-allowable income for AgriStability) not specifically listed above. ...

ARCHIVED – Budget 2011 Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... CRA 2011 Budget News Individuals Children's Arts Tax Credit (CATC) Family Caregiver Amount (FCA) Volunteer Firefighter Tax Credit (VFTC) Eligibility for the Amount for Children under Age 18 at the End of the Year (child amount) Tuition Amount – Examinations Education Tax Measures – Study Abroad Medical Expenses Tax Credit (METC) for Certain Dependants Lump sum amounts received in lieu of health and dental coverage Canada Child Tax Benefit (CCTB) and the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit Children's Special Allowances Savings Plans Individual Pension Plans (IPPs) Registered Disability Savings Plans (RDSP)- Beneficiaries with Shortened Life Expectancies Transfers of Property Between Registered Education Savings Plans (RESP) Registered Retirement Savings Plans (RRSP) and Registered Retirement Income Funds (RRIF) – Anti-avoidance Rules. Businesses Partnerships – Deferral of Corporate Tax T4A Slip – Box 048 Filing Penalty – Information Returns Hiring Credit for Small Business Taxpayer Fairness Mechanisms My Business Account – Responses to Enquiries Charities and other qualified donees Enhancing the Regulatory Regime for Qualified Donees Municipalities Prescribed Universities outside Canada Certain charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift Municipal or public bodies performing a function of government in Canada Low-cost housing corporations for the aged Enhancing the Regulatory Regime for Registered Canadian Amateur Athletic Associations Safeguarding Charitable Assets through Good Governance Technical Amendments Date modified: 2015-07-15 ...

Box 15 – Foreign income Identify a box in the " Other information " area as box 15. ... If you cannot report the amount in Canadian currency, see the instructions for Box 27 – Foreign currency. ...

Example – T777 (Excerpt) Statement of Employment Expenses Expenses Line references Amounts Line Accounting and legal fees 8862 1 Advertising and promotion 8520 2 Allowable motor vehicle expenses (see chart for line 3 below) 9281 11,803.06 3 Food, beverages, and entertainment expenses 1,559.68 x 50 % = 8523 779.84 4 Lodging 9200 5 Parking 8910 6 Office supplies (postage, stationery, ink cartridges, etc.) 8810 178.25 7 Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.) ... Enter this amount on line 22900 of your return 9368 13,384.28 17 Line 3 – Calculation of allowable motor vehicle expenses Description of the vehicle and expenses Amount Line Enter the year, make, and model of the motor vehicle used to earn employment income. ... CCA information about motor vehicle Date acquired (yyyy-mm-dd) Cost of vehicle 1 Class number 2 UCC at the start of the year 3 Cost of additions in the year 4 Proceeds of disposition in the year 5 Base amount for CCA 6 CCA Rate % 7 Capital cost allowance for the year (col. 5 multiplied by col. 6, or a lower amount) 8 UCC at the end of the year (col. 2 minus col. 7, or col. 3 minus col. 7) 2022-12-31 34,000.00 10.1 28,815.00 0 0 28,815.00 30% 8,644.50 20,170.50 Page details Date modified: 2024-01-23 ...

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 24 is $400 or less Line 24 is more than $400 but not more than $750 Line 24 is more than $750 Enter your total 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 25 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). ...

Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit – See examples in the section on “ Automobile benefits – standby charges, operating expense benefit, and reimbursements ”. ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, see Appendix D – Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R – Taxpayer Relief Provisions IC72-22R – Registered Retirement Savings Plans IC76-12R – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R – Non-Resident Income Tax IC78-10R – Books and Records Retention/Destruction IC78-18R – Registered Retirement Income Funds IC82-2R – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R – Customized Forms For more information What if you need help? ...

Box 17 – Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...

Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit – See examples in the section on “ Automobile benefits – standby charges, operating expense benefit, and reimbursements ”. ...

ARCHIVED- 1997 General Income Tax Guide Where do you find … A B C D E F G H I L M N O P R S T U V W A Age amount Alimony payments made payments received Amounts for infirm dependants age 18 or older Amounts transferred from your spouse Annuity payments Attendant care expenses expenses medical expenses Authorizing your representative B Balance owing Basic federal tax Basic personal amount C Canada or Quebec Pension Plan benefits Contributions Making additional CPP contributions Making optional QPP contributions on self-employment and other earnings through employment payable on self-employment and other earnings overpayment Canada Pension Plan, supplementary contribution credit payable Canada Savings Bonds Capital gains Capital gains deduction Carrying charges Carrying charges for foreign income Changing your return Charitable donations Child care expenses Child support payments made payments received Child Tax Benefit Commission income Cultural gifts D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed resident Direct deposit Disability amount Disability amount transferred from a dependant other than your spouse Dividends Dividend tax credit Do you have to file a tax return? E Ecological gifts Education amount EFILE Elections Canada Employment income and expenses Employment Insurance benefits (See also " Repaying income amounts " and " Social benefits repayment ") Employment Insurance premiums Equivalent-to-spouse amount F Factual resident Federal individual surtax Federal logging tax credit Federal tax Filing date Foreign income Foreign tax credit G Goods and services tax/harmonized sales tax (GST/HST) credit Government gifts H Home Buyers' Plan Repayments under the To include as income Hours of service I Identification Income that is not taxed Instalments Should you be paying your 1998 taxes by instalments? ...