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Information for Canadian Small Businesses – Forms and publications On this page… Guides Pamphlets, brochures and slips Forms Interpretation bulletins Income Tax folios Information circulars Excise duty memoranda Excise tax and special levies memoranda GST/HST memoranda Guides RC17, Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer RC4015, Reconciliation of Business Income for Tax Purposes RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada – GST/HST Information for Non-Residents RC4033, General Application for GST/HST Rebates – Includes Forms GST189, GST288, and GST507 RC4058, Quick Method of Accounting for GST/HST – Includes Form GST74 RC4082, GST/HST Information for Charities RC4110, Employee or Self-Employed? RC4120, Employers' Guide – Filing the T4 Slip and Summary RC4420, Information on CRA – Service Complaints T4001, Employers' Guide – Payroll Deductions and Remittances T4002, Business and Professional Income T4003, Farming and Fishing Income T4008, Payroll Deductions Supplementary Tables T4012, T2 Corporation – Income Tax Guide T4032, Payroll Deductions Tables T4036, Rental Income T4037, Capital Gains T4068, Guide for the Partnership Information Return (T5013 Forms) T4127-JAN, Payroll Deductions Formulas for Computer Programs T4130, Employers' Guide – Taxable Benefits and Allowances T7B-CORP, Corporation Instalment Guide Pamphlets, brochures, and slips P148, Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4405, GST/HST Rulings – Experts in GST/HST Legislation T4, Statement of Remuneration Paid T4A, Statement of Pension, Retirement, Annuity and Other Income Forms B200, Excise Tax Return B248, Registration Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B253, Softwood Lumber Products Export Charge – Registration Form B275, Softwood Lumber Products Export Charge Return B284, Election or Revocation of the Election for Semi-Annual Reporting CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act E413, Notice of Objection (Excise Tax Act) E676, Notice of Objection (Air Travellers Security Charge Act) E680, Notice of Objection (Excise Act, 2001) GST20, Election for GST/HST Reporting Period GST44, Election Concerning the Acquisition of a Business or Part of a Business GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year GST159, Notice of Objection (GST/HST) L15, Application for Licence under the Provisions of the Excise Tax Act N15, Excise Tax Application for Refund/Rebate RC1, Request for a Business Number (BN) RC45, Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) RC59, Business Consent RC193, Service-Related Complaints RC257, Request for an Information Return Program Account (RZ) RC366, Direct Deposit Request for Businesses T137, Request for Destruction of Records RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest T400A, Objection – Income Tax Act T1013, Authorizing or Cancelling a Representative T1139, Reconciliation of Business Income for Tax Purposes T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T2042, Statement of Farming Activities T2121, Statement of Fishing Activities T2125, Statement of Business or Professional Activities T5013, Statement of Partnership Income TD1, Personal Tax Credits Return T2, Corporation Income Tax Return T4SUM, Summary of Remuneration Paid Interpretation bulletins IT-99R5-CONSOLID, Legal and Accounting Fees IT-154R, Special Reserves IT-200, Surface Rentals and Farming Operations IT-273R2, Government Assistance – General Comments IT-291R3, Transfer of Property to a Corporation Under Subsection 85(1) IT-364, Commencement of Business Operations IT-413R, Election by Members of a Partnership Under Subsection 97(2) IT-417R2, Prepaid Expenses and Deferred Charges IT-442R, Bad Debts and Reserves for Doubtful Debts IT-456, Capital Property – Some Adjustments to Cost Base IT-459, Adventure or Concern in the Nature of Trade IT-473R, Inventory Valuation IT478R2, Capital Cost Allowance – Recapture and Terminal Loss IT-518R, Food, Beverages, and Entertainment Expenses Income Tax Folios S1-F5-C1, Related persons and dealing at arm's length S4-F2-C2, Business Use of Home Expenses Information circulars IC00-1R5, Voluntary Disclosures Program IC07-1, Taxpayer Relief Provisions IC70-6R7, Advance Income Tax Rulings IC76-19R3, Transfer of Property to a Corporation Under Section 85 IC78-10R5, Books and Records Retention/Destruction IC89-2R3, Directors' Liability Excise duty memoranda EDM1-1-1, The Excise Duty Program EDM1-1-2, Regional Excise Duty Offices EDM2-1-1, Licence Types EDM2-3-1, Registration Types Excise tax and special levies memoranda X2-1, Licences X2-2, Small Manufacturers X2-3, Bonds Given as Security by Licensed Wholesalers X3-1, Goods Subject to Excise Tax X6-1, Books and Records X6-2, Returns and Payments GST/HST memorandum GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service Previous page Table of 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Net family income Net family income – used in table 1 – is calculated based on the recipient's marital status. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ... Gender Gender – used in table 4 – refers to the gender of the recipient. ...

Net family income Net family income – used in table 1 – is calculated based on the recipient's marital status. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ... Gender Gender – used in table 4 – refers to the gender of the recipient. ...

Net family income Net family income – used in table 1 – is calculated based on the recipient's marital status. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ... Gender Gender – used in table 4 – refers to the gender of the recipient. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...

Foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income Amounts that are not taxed Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security pension (OAS) Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment Insurance and other benefits Line 120 – Taxable amount of dividends from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Identification Follow the instructions on the return to complete this area. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) ÷ = $80 $5,000 (total) Sally reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) ÷ = $320 $5,000 (total) Bank accounts Report interest paid or credited to you in 2013, even if you did not receive an information slip. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...

Foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income Amounts that are not taxed Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security pension (OAS) Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment Insurance and other benefits Line 120 – Taxable amount of dividends from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Identification Follow the instructions on the return to complete this area. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) ÷ = $80 $5,000 (total) Sally reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) ÷ = $320 $5,000 (total) Bank accounts Report interest paid or credited to you in 2013, even if you did not receive an information slip. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Foreign property Loans and transfers to non-resident trusts Beneficiaries of non-resident trusts Total income Amounts that are not taxed Retroactive lump-sum payments Loans and transfers of property Split income of a child under 18 Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security pension (OAS) Line 114 – CPP or QPP benefits Line 115 – Other pensions and superannuation Line 116 – Elected split-pension amount Line 117 – Universal child care benefit (UCCB) Line 119 – Employment Insurance and other benefits Line 120 – Taxable amount of dividends from taxable Canadian corporations Line 121 – Interest and other investment income Line 122 – Net partnership income: limited or non-active partners only Line 125 – Registered disability savings plan (RDSP) income Line 126 – Rental income Line 127 – Taxable capital gains Line 128 – Support payments received Line 129 – RRSP income Line 130 – Other income Lines 135 to 143 – Self-employment income Line 144 – Workers' compensation benefits Line 145 – Social assistance payments Line 146 – Net federal supplements Identification Follow the instructions on the return to complete this area. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) × $400 (total interest) ÷ = $80 $5,000 (total) Sally reports $320 interest, calculated as follows: $4,000 (her share) × $400 (total interest) ÷ = $320 $5,000 (total) Bank accounts Report interest paid or credited to you in 2013, even if you did not receive an information slip. ... Previous page | Table of contents | Next page Page details Date modified: 2014-01-03 ...

Complete and file a return – Calculate the net tax 1. When to file 2. ... ITC 5% × ($9,200 + $2,000) = $560 Step 3 Subtract your total in Step 2 from your total in Step 1. ... Net tax $750 – $560 = $190 Enter this amount on line 109. You would also be entitled to claim a PSB rebate for the remaining GST/HST paid. ...