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Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 7 – Capital gains On this page… How to calculate your capital gain or loss Other special rules Information reporting of tax avoidance transactions This chapter explains the capital gains rules for people who farm or fish. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Blank space for dollar value Amount A Adjusted cost base $ Blank space for dollar value Amount B A minus B $ Blank space for dollar value Amount C Outlays and expenses $ Blank space for dollar value Amount D Capital gain before reduction (C minus D) $ Blank space for dollar value Amount E Method 2 reduction $ Blank space for dollar value Amount F Capital gain after reduction (E minus F) $ Blank space for dollar value Amount G Note Transfer the entries on lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2017, under "Qualified farm or fishing property" or "Real estate, depreciable properties, and other property. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following: Proceeds of disposition $ Blank space for dollar value Line 1 Adjusted cost base $ Blank space for dollar value Line 2 Line 1 minus line 2 $ Blank space for dollar value Line 3 Outlays and expenses $ Blank space for dollar value Line 4 Line 3 minus line 4 = Capital gain (loss) $ Blank space for dollar value Line 5 Note You have to calculate the capital gain or loss on each property separately. ...

E-15) Customs Act, the Excise Act Excise Act 2001 Summary of the project / initiative / change The evolving international economy, increased business integration across borders, electronic commerce and changing demographics are examples of the many factors that present compliance challenges to the Canada Revenue Agency (CRA). ... Personal information may also be collected from other participating federal institutions, provincial / territorial entities, international organizations and foreign governments, and private service providers. This exchange of personal information may be the result of national programs (federal / provincial / territorial), international agreements, Memoranda of Understanding (MOUs), Working Collaborative Arrangements (WCAs), investigations, and contractual arrangements. ...

E-15) Customs Act, the Excise Act Excise Act 2001 Summary of the project / initiative / change The evolving international economy, increased business integration across borders, electronic commerce and changing demographics are examples of the many factors that present compliance challenges to the Canada Revenue Agency (CRA). ... Personal information may also be collected from other participating federal institutions, provincial / territorial entities, international organizations and foreign governments, and private service providers. This exchange of personal information may be the result of national programs (federal / provincial / territorial), international agreements, Memoranda of Understanding (MOUs), Working Collaborative Arrangements (WCAs), investigations, and contractual arrangements. ...

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. ... CRA provides Canadians and businesses a wide range of electronic payment options, including: Online banking Credit and Debit card – Interac® Online Pre-authorized debit and Third-party service providers. 74% of payments made to the CRA are electronic 68% of payments to Canadians are Direct Deposit. ... IMPROVING SERVICES – MAJOR INITIATIVES Plain language correspondence that is easy to read. ...

Part XIII Non-Resident Withholding Program Privacy Impact Assessment (PIA) summary – Individual Compliance Directorate, Collections and Verification Branch Overview & PIA Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Michael Snaauw Assistant Commissioner, Collections and Verification Branch Head of the government institution or Delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Coordinator Name of program or activity of the government institution Collections, Compliance and Verification – Compliance and Verification Description of the class of record and personal information bank Standard or institution specific class of record: Part XIII Non-Resident Withholding Program Record Number (CRA CVB 189) Standard or institution specific personal information bank: Part XIII Non-Resident Withholding Program Personal Information Bank Number: (CRA PPU 094) Legal authority for program or activity The personal information is collected under the authority of the ITA Part XIII section 215. ... Summary of the project / initiative / change The scope of this privacy impact assessment covers the workload for the Non-Resident Withholding Program (Part XIII), actioned primarily at the International and Ottawa Tax Services Office (IOTSO). ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...

The $1,000 amount payable in December 2012 exceeds 25% of the total amount for the membership (25% × $3,000 = $750). Since HST would apply to the portion of the amount that exceeds $750, the association would charge HST on $250 ($1,000 – $750 = $250). ... The $1,000 amount payable in March 2013 does not exceed 25% of the total amount for the membership (25% × $5,000 = $1,250). ...

Indians – Partly tax-exempt self-employment income If part of the income that you pay to a self-employed Indian fisher or worker is tax-exempt, you will have to fill out the T4 slip using the instructions under Indians – Taxable self-employment income and Indians – Tax-exempt self-employment income. ...

Line 13000 – Other income: Other kinds of income Note: Line 13000 was line 130 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Related topics Changes to your taxes when you retire or turn 65 years old Registered Education Savings Plans (RESP) T4A COVID-19 amounts Line 10400 – Other employment income Line 11500 – Other pensions and superannuation Line 23200 – Other deductions Line 41800 – Special taxes Report a problem or mistake on this page Thank you for your help! ...

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 or 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 complete 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. ...

Line 31400 – Pension income amount You may be able to claim up to $2,000 if you reported eligible pension, superannuation or annuity payments on line 11500, line 11600 or line 12900 of your return. ... Forms and publications Income Tax Package Form T1032, Joint Election to Split Pension Income Related topics Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 12900 – Registered retirement savings plan (RRSP) income Line 25600 – Additional deductions Line 32600 – Amounts transferred from your spouse or common-law partner Page details Date modified: 2025-01-21 ...