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ARCHIVED- Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020 5013-g(E) Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. ... Forms and publications Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Your residency status Foreign property (page 2 of your return) Step 2 – Total income Report foreign income and other foreign amounts Step 3 – Net income Step 4 – Taxable income Step 5 – Federal tax Step 6 – Provincial or territorial tax Step 7 – Refund or balance owing How to pay your balance owing or to get your refund What documents to attach to your return Documents required to support reported income Documents required to support deductions and credits claimed After sending your return Notice of assessment Processing time How to change a return Service complaints Formal disputes (objections and appeals) Reprisal complaints Contact the Canada Revenue Agency By telephone By mail Next Page details Date modified: 2022-01-18 ...

Line 210 – Deduction for elected split-pension amount If the transferring spouse or common-law partner has agreed with the receiving spouse or common-law partner to jointly elect to split his or her eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law parner can deduct on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 115 – Other pensions or superannuation Line 129 – RRSP income Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...

File payroll information returns (slips and summaries) Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T5018 slip – Statement of contract payments On this page What is a T5018 slip When to issue What to report How to fill out What is a T5018 slip Sample A T5018 slip identifies the total contract payments made to a recipient by a contractor in a calendar year or fiscal period. ... Learn more: Make corrections after filing If a box does not have a value, do not enter "nil" or "N/A", leave the box blank Do not change the headings of any of the boxes Do not enter hyphens or dashes between numbers Do not enter the dollar sign ($) How to fill out Expand all Collapse all Box 20 – For the period ending Enter the last day of the payer's reporting period in which the payment was made to the recipient. Box 22 – Construction subcontractor payments Report the total amount of payments you made to the subcontractor during the period. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Procedures on Travel- Appendix B – Application of the Residence Rule Notice to readers Many of the policy instruments referenced in the Procedures on Travel are only available to CRA employees. ... Calculation A – Constant distance factor Do the following calculations by inserting the applicable distances (see example below) Example POC = Point of call R = Principal Residence WP = Workplace Calculation A – Constant distance factor From the R to WP is_____km (25 km) Less: Perimeter to WP is_____km (16 km) Constant distance factor is_____km (9 km) Calculation B – Calculated distance reimbursed Do the following calculations by inserting the applicable distances (see examples below) Example 1 Calculation B – Calculated distance paid- Example 1 R to POC 1_____km (20 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (11 km) Example 2 Calculation B – Calculated distance paid- Example 2 R to POC 2_____km (35 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (26 km) Illustration: Perimeter of the HQ area Principal residence inside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 1: R to WP (12 km)* to R (12 km)* Actual distance driven: 24 km Distance reimbursed: 0 km *Distance not reimbursed: 24 km The distance driven between the residence and the workplace is not reimbursed. ... Scenario 8: R to POC 1 (20 km) to R (20 km) Actual distance driven: 40 km Distance reimbursed: 40 km Scenario 9: R to POC 1 (20 km) to POC 2 (25 km) to POC 3 (10 km) to R (12 km) Actual distance driven: 67 km Distance reimbursed: 67 km Principal residence outside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 10: R to WP (25 km) to R (25 km) Actual distance driven: 50 km Distance reimbursed: 0 km R to WP (25 km)* and to R (25 km)* *Distance not reimbursed: 50 km The distance driven between the principal residence and the workplace is not reimbursed. ...

Example – Qualifying transfers between TFSAs of the same individual Example On May 5, 2021, Michel contributed $6,000 to his TFSA in Bank “A” leaving him with a remaining TFSA contribution room of zero. ... In addition, if Michel left his contribution to Bank “B” in his TFSA for the rest of the year, his tax would be calculated as follows: highest excess TFSA amount per month from July to December = $6,025 tax of 1% per month on the highest excess TFSA amount is $361.50 (6,025 × 1% × 6 months). ...

ARCHIVED — T800 Manitoba Corporate Tax Reduction for New Small Businesses-Rev_95 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: 1995 – Standard print PDF (t800-95e.pdf) 1993 – Standard print PDF (t800-93e.pdf) 1992 – Standard print PDF (t800-92e.pdf) 1991 – Standard print PDF (t800-91e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Example 1 – First or once-a-year bonus payment Example Donna earns a salary of $400 per week. ... " Step 1: Divide the bonus by the number of pay periods in the year ($300 ÷ 52 = $5.77). ...