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Net family income Net family income – used in table 1 – is calculated based on the recipient's marital status. ... Marital status Marital status – used in table 2 – refers to the marital status of the recipient as of the last issuance of the benefit year. ... Number of dependent children Number of dependent children – used in table 3 – refers to the number of dependent children per recipient. ...

Schedule B, Allowable Amount of Non-Refundable Tax Credits Amounts for non-resident dependants Family caregiver amount (FCA) Line 300 – Basic personal amount Line 301 – Age amount Line 303 – Spouse or common-law partner amount Line 305 – Amount for an eligible dependant Line 367 – Amount for children born in 1996 or later Line 306 – Amount for infirm dependants age 18 or older Line 308 – CPP or QPP contributions through employment Line 310 – CPP or QPP contributions on self-employment and other earnings Line 312 – Employment insurance premiums through employment Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 376 – PPIP premiums payable on employment income Line 378 – PPIP premiums payable on self-employment income Line 362 – Volunteer firefighters' amount Line 363 – Canada employment amount Line 364 – Public transit passes amount Line 365 – Children's fitness amount Line 370 – Children's arts amount Line 369 – Home buyers' amount Line 313 – Adoption expenses Line 314 – Pension income amount Line 315 – Caregiver amount Line 316 – Disability amount (for self) Line 317 – Employment insurance premiums on self-employment and other eligible earnings Line 318 – Disability amount transferred from a dependant Line 319 – Interest paid on your student loans Line 323 – Tuition, education, and textbook amounts Line 324 – Tuition, education, and textbook amounts transferred from a child Line 326 – Amounts transferred from your spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 331 – Allowable amount of medical expenses for other dependants Line 349 – Donations and gifts These credits reduce your federal tax. ... ⬤▮▲Line 300 – Basic personal amount Claim $11,038. ⬤▮▲Line 301 – Age amount You can claim this amount if you were 65 years of age or older on December 31, 2013, and your net world income (line 236 of your return) is less than $ 80,256. ... Previous page | Table of contents | Next page Page details Date modified: 2014-01-03 ...

Electing under section 217 Who can elect Determine if you should elect When to file an election How to complete your return Schedule C – Electing under Section 217 of the Income Tax Act Schedule A – Statement of World Income Calculate your tax payable Schedule B – Allowable amount of federal non-refundable tax credits Contact the CRA Schedule C – Electing under Section 217 of the Income Tax Act Complete Schedule C if: You were a non-resident of Canada for the entire year You are electing to file a return under section 217 Steps to complete Schedule C and deductions Get Schedule C (Form 5013-SC) View or download Schedule C, Electing under Section 217 of the Income Tax Act Report your eligible section 217 income Complete Part 1 of Schedule C to report and calculate the amount of non-resident tax you are required to pay. ...

Helena has these details: Value of land when she purchased her farm FMV of similar farmland per acre $3,750 FMV of a typical residential building site in the area $15,000 Value of land when she sold her farm FMV of similar farmland per acre $6,250 FMV of a typical residential building site in the area $25,000 Adjusted cost base (ACB) – actual purchase price Land $120,000 House $60,000 Barn $16,000 Silo $4,000 Total $200,000 Proceeds of disposition – actual sale price Land $200,000 House $75,000 Barn $20,000 Silo $5,000 Total $300,000 Proceeds of disposition Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $25,000 $175,000 $200,000 House $75,000 not applicable $75,000 Barn not applicable $20,000 $20,000 Silo not applicable $5,000 $5,000 Total $100,000 $200,000 $300,000 Minus ACB: Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $15,000 $105,000 $120,000 House $60,000 not applicable $60,000 Barn not applicable $16,000 $16,000 Silo not applicable $4,000 $4,000 Total $75,000 $125,000 $200,000 Gain on sale Principal residence Farm properties Total Gain on sale $25,000 $75,000 $100,000 Minus: Gain on principal residence Footnote 2 $25,000 not applicable $25,000 Capital gain $0 $75,000 $75,000 Taxable capital gain (½ × $75,000) $37,500 Footnote 1tb3 Helena uses the value of a typical residential building site for the land that is part of her principal residence, because the FMV of a typical site in the area is more than the FMV of one acre of farmland. ... 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 Line A minus line B $ Blank space for dollar value Amount C Outlays and expenses $ Blank space for dollar value Amount D Capital gain before reduction (Line C minus line D) $ Blank space for dollar value Amount E Method 2 reduction $ Blank space for dollar value Amount F Capital gain after reduction (Line E minus line F) $ Blank space for dollar value Amount G Note Transfer the entries from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2024, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ... 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. ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Subtotal – Amount C Enter the difference between line 421 and line 423. ... Total labour expenditures – Amount I Enter the total of amounts G and H. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Subtotal – Amount C Enter the difference between line 421 and line 423. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...