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T3MJ Provincial and Territorial Taxes – Multiple Jurisdictions Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Ways to get the form Print and fill out by hand Standard print PDF (t3mj-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t3mj-23e.pdf) 2022 – Standard print PDF (t3mj-22e.pdf) 2021 – Standard print PDF (t3mj-21e.pdf) 2020 – Standard print PDF (t3mj-20e.pdf) 2019 – Standard print PDF (t3mj-19e.pdf) 2018 – Standard print PDF (t3mj-18e.pdf) 2017 – Standard print PDF (t3mj-17e.pdf) 2016 – Standard print PDF (t3mj-16e.pdf) 2015 – Standard print PDF (t3mj-15e.pdf) 2014 – Standard print PDF (t3mj-14e.pdf) 2013 – Standard print PDF (t3mj-13e.pdf) 2012 – Standard print PDF (t3mj-12e.pdf) 2011 – Standard print PDF (t3mj-11e.pdf) 2010 – Standard print PDF (t3mj-12-10e.pdf) 2009 – Standard print PDF (t3mj-09e.pdf) 2008 – Standard print PDF (t3mj-08e.pdf) 2007 – Standard print PDF (t3mj-07e.pdf) 2006 – Standard print PDF (t3mj-06e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 2 – 147.1- Registered Pension Plans On this page... 2.1 147.1(2) – Registration of the Plan 2.2 147.1(3) – Deemed Registration 2.3 147.1(4) – Acceptance of Amendments 2.4 147.1(5) – Additional Conditions 2.5 147.1(6) – Administrator 2.5.1 – Non-Resident Administrator 2.6 147.1(7) – Obligations of the Administrator 2.7 147.1(8) – Pension Adjustment Limits 2.8 147.1(9) Pension Adjustment Limits- Multi-Employer Plans 2.9 147.1(10) – Past Service Benefits 2.10 147.1(11) – Revocation of Registration – Notice of Intention 2.11 147.1(12) – Notice of Revocation 2.12 147.1(13) – Revocation of Registration 2.13 147.1(14) – Anti-Avoidance- Multi-Employer Plans 2.14 147.1(15)- Plan as Registered 2.15 147.1(16) – Separate Liability for Obligations 2.16 147.1(17) – Superintendent of Financial Institutions 2.17 147.1(18) – Regulations 2.18 147.1(19) – Reasonable error 2.1 147.1(2) – Registration of the Plan Under subsection 147.1(2) of the Act, the Minister will not register a pension plan unless these three conditions are satisfied: An application for registration is made in a prescribed manner set out in section 8512 of the Regulations (T510, certified copies of plan text and other documents, including funding vehicle, and applicable by-laws and resolutions). ... Cross reference Arm’s Length – 251(1) PA Limits – Revocable Plan – 8501(1)(e) PA Limits for Grandfathered Plan for 1991 – 8509(6) PA Limits – 1996 to 2002 – 8509(12) 2.8 147.1(9) – Pension Adjustment Limits – Multi-Employer Plans The PA limits for a MEP applies within the plan itself. ... Cross references Certifiable Past Service Event – 8300(1) Provisional PSPA – 8303(3) Normalized Pension – 8303(5) Deemed Payment – 8303(7) Modified PSPA Calculation – 8304(5) Exemption from Certification – 8306 Application for Certification – 8307(1) Prescribed Condition – 8307(2) Qualifying Withdrawals – 8307(3) Eligibility of Withdrawn Amount for Designation – 8307(4) PSPA Withdrawals – 8307(5) Special Rules – 8308 Obligation to Provide Individual with Copy of the Certification Form – 8404(3) Association of Benefits with Time Periods – 8519 2.10 147.1(11) – Revocation of Registration – Notice of Intention Subsection 147.1(11) of the Act sets out the situations that may lead to revocation, and allows the Minister to send a notice of intent to revoke to the plan administrator by registered mail. ...

Worksheet 2 – Example 2 Example Corporation A has estimated its tax for 2016 at $912,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 76,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 − 10,000 Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

Farming Income and the AgriStability and AgriInvest Programs Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1163 or T1164. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details 2025-04-08 ...

Worksheet 3 – Example Example Corporation A has estimated its tax for 2016 at $240,000. ... Worksheet 3 – Calculating quarterly instalment payments for 2016 Option 1 for calculating quarterly instalment payment for 2016 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 1: No value= 60,000 Option 2 for calculating quarterly instalment payments for 2015 (instalments $60,000) Description Amount Part I tax payable 240,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 240,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 240,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 240,000 Divide by: ÷ 4 Each of the 4 payments due under option 2: = 60,000 Option 3 for calculating quarterly instalment payments for 2014 (instalments $77,000) Description Amount Part I tax payable 36,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 36,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 36,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) −No value Instalment base amount = 36,000 Divide by: ÷ 4 First payment due under option 3: = 9,000 Previous-year instalment base (option 2 instalment base amount above) 240,000 Subtract: the total of payments 1 and 2 under option 3 − 9,000 Difference = 231,000 Divide by: ÷ 3 Each of the remaining 3 payments due under option 3: = 77,000 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS3, Calculating quarterly instalment payments for 2016 Date modified: 2015-12-15 ...