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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. ...

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. ...

ARCHIVED- Federal Income Tax and Benefit Guide – 2021 Completing your return (Step 2) On this page... Step 2 – Total income Report foreign 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 Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12700 – Taxable capital gains Line 12900 – RRSP income 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 Step 2 –Total income Income you earned that was not reported on an information slip must still be reported on your tax return. ... Line 11900 – Employment insurance and other benefits See the back of your T4E slip to find out how and where to report these amounts. ...

Example 2 – Travelling by charter Alex has always lived in Aklavik, Northwest Territories. ... Example 4 – Using an economy return airfare Taylor has lived in Fort McMurray, Alberta, for two years. ... Example 5 – How to calculate the travel deduction Edward, Anna, and their two children are a family of four. ...

Line 31400 – Pension income amount, for someone who died The deceased may have received eligible pension or annuity income before the date of death. ... Forms and publications Federal income tax and benefit information Form T1032, Joint Election to Split Pension Income Related topics Line 11500 – Other pensions and superannuation Line 12900 – Registered retirement savings plan (RRSP) income Line 25600 – Exempt foreign income Page details Date modified: 2025-01-21 ...

Your instalment due dates are as follows: Fiscal Quarter and Due Date table Fiscal Quarter Due Date January 1 – March 31, 2025 April 30, 2025 April 1 – June 30, 2025 July 31, 2025 July 1 – September 30, 2025 October 31, 2025 October 1 – December 31, 2025 January 31, 2026 For those who have a December 31 year end, file annually and reported an amount owing for 2024, it is important to note that you must pay the amount owed by April 30, 2025, but have until June 15, 2025, to file the return. ... Payments – Corporations Corporations generally have to pay income tax in monthly or quarterly instalments if their total tax is more than $3,000. An instalment is a partial payment of the total amount of tax payable for the year under the following parts of the Income Tax Act: Part I – Tax on income Part VI – Tax on capital of financial institutions Part VI.1 – Tax on corporations paying dividends on taxable preferred shares Part XII.1 – Tax on carved-out income Part XII.3 – Tax on investment income of life insurers Part XIII.1 – Additional tax on authorized foreign banks If you have carved-out income or investment income of life insurers, you must calculate these instalments separately from other corporate income taxes. ...

GST/HST – Penalties and interest On this page Find out how and when penalties apply Find out how and when interest applies Find out how to cancel or waive penalties and interest Find out how and when penalties apply Penalties may apply in different situations. Type of penalties for different situations Type of penalty When it applies Amount charged Failure to file Any return you file late unless you are in one of the following situations: there is a $0 amount owing we owe you a refund A + (B × C) where: A is 1% of the amount owing B is 25% of A C is the number of months the return is overdue, to a maximum of 12 months Demand to file If you receive a demand to file and do not do so. $250 Failure to file electronically If you are required to file electronically and do not do so. ... See example – Instalment interest Example – Instalment interest Your net tax for the 2015 fiscal year was $4,000. ...

Section 3 – Introduction to the CRA Previous page Next page SERVICE TO CANADIANS OVERVIEW In Canada's self-assessment tax system, providing service excellence is one of the best and most effective ways to sustain high rates of voluntary compliance and ensure clients receive the entitlements they are due. ... The program provides in‐person support to businesses at key points as their business grows and helps make sure they " get it right from the start." IMPROVING SERVICES – MAJOR INITIATIVES Plain language correspondence that is easy to read. ...

Line 40424 – Federal tax on split income Tax on split income (TOSI) applies to certain types of income of a children under 18 years of age at the end of 2024, and amounts received by adult individuals from a related business. ... Forms and publications Income Tax Package Form T1206, Tax on Split Income Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Related topics 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) Lines 13499 to 14300 – Self-employment income Page details Date modified: 2025-01-21 ...