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See " Transferring and carrying forward amounts " for more information. ... Dan's calculations are: Other dependant's medical expenses (Marc) $ 2,000 Less: $1,926 or 3% of line 236 for Marc (whichever is less) − $ 180 Subtotal = $ 1,820 Total allowable medical expenses for Marc (maximum $10,000) $ 1,820 Other dependant's medical expenses (Ross) $11,000 Less: $1,926 or 3% of line 236 for Ross (whichever is less) − $ 240 Subtotal = $10,760 Total allowable medical expenses for Ross (maximum $10,000) $10,000 Dan has to complete Schedule 5 and claim $11,820 ($1,820 for Marc and $10,000 for Ross) on line 331. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) How to complete this section Removal from the Register Contact Elections Canada Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts 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 (OAS) pension 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 (eligible and other than eligible) 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 Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2017, even if you did not receive an information slip. ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) How to complete this section Removal from the Register Contact Elections Canada Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts 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 (OAS) pension 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 (eligible and other than eligible) 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 Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2016, even if you did not receive an information slip. ...

Step 6 – Refund or balance owing Summary of tax and credits (page 4 of your return) Line 420 – Net federal tax Line 421 – CPP contributions payable on self-employment and other earnings ▼ Line 422 – Social benefits repayment ▼ Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings ▼ Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec ▼ Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children’s fitness tax credit Prescribed program How to claim this credit New Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense How to claim this credit ▼ Line 476 – Tax paid by instalments ▼ Line 479 – Provincial or territorial credits ▼ Line 484 – Refund When can you expect your refund? ... Direct deposit ▼ Line 485 – Balance owing After you file Notice of assessment What happens to your return after we receive it? ... Claim the amount from line 10 of your Schedule 13 on line 430. ▼ Line 422 – Social benefits repayment Claim the social benefits repayment from line 235 of your return. ▼ Line 428 – Provincial or territorial tax If you were not a resident of Quebec on December 31, 2016, use Form 428 to calculate your provincial or territorial tax. ...

Indicate your marital status Provide information about your spouse or common-law partner Elections Canada (page 1 of your return) Information about your residency status Specified foreign property (page 2 of your return) Other foreign property Step 2 – Total income Calculation of total income (page 2 of your return) Amounts that are not taxed Report foreign income and other foreign amounts Retroactive lump-sum payments Loans and transfers of property Tax on split income Tax shelters Line 101 – Employment income Line 104 – Other employment income Line 113 – Old age security (OAS) pension 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 (eligible and other than eligible) 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 Step 1 – Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Provide information about yourself and your spouse or common-law partner, if you have one, as well as other information needed to process your return. ... Veterans' benefits – Report the amount shown in box 127 of your T4A slip. ... Roger reports $80 interest, calculated as follows: $1,000 (his share) ÷ $5,000 (total) × $400 (total interest) = $80 Sally reports $320 interest, calculated as follows: $4,000 (her share) ÷ $5,000 (total) × $400 (total interest) = $320 Bank accounts Report interest paid or credited to you in 2018, even if you did not receive an information slip. ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Tax rates and income thresholds For 2023, the Yukon tax rates and income thresholds are: Chart 2 – 2023 Yukon tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 53,359.00 0.0640 0 53,359.01 106,717.00 0.0900 1,387 106,717.01 165,430.00 0.1090 3,415 165,430.01 500,000.00 0.1280 6,558 500,000.01 and over 0.1500 17,558 Canada Employment Amount The non-refundable tax credit for CEA is built into the territorial payroll deductions tables. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (4,015.00) (6) Annual taxable income $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Yukon: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.09 $4,827.23 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,387.00) (16) Territorial tax on income for Yukon (line 14 minus line 15) $3,440.23 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1YT $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year. × 0.064 (19) Total territorial tax credits − (1,298.32) (20) Total territorial tax payable for the year (line 16 minus line 19) $2,141.91 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20). ...

On this page New for 2023 Manitoba tax credit programs Form MB428 – Manitoba Tax Schedule MB428-A – Manitoba Family Tax Benefit Form MB479 – Manitoba Credits Download a copy of Manitoba tax information for 2023 Prior years New for 2023 The personal income levels used to calculate your Manitoba tax have changed. ... Fill out Part C – Manitoba tax Complete this part to calculate your Manitoba tax. ... For more information, read Line 75 – Employment and Income Assistance (EIA) received. ...

¶s 18-24 (portions of former ¶ 7) contain the CCA classification of various types of pipeline appendages, including those described in new paragraph (j) to Class 7. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

ARCHIVED- Excise and GST/HST News- No. 85 (Summer 2012) From: Canada Revenue Agency Table of Contents Elimination of the harmonized sales tax in British Columbia – transitional rules Bill C-38 receives Royal Assent The Supreme Court of Canada supports CRA's position Background SCC Decision HST place of supply rules for determining whether a supply is made in a province Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services Acceptable proof – expired Certificate of Indian Status card and Temporary Confirmation of Registration Document GST/HST rebate/refund holds and outstanding corporate income tax returns (T2s) for corporations exempt from paying tax under the Income Tax Act Interprovincial movement of wine Keeping businesses informed Online services built for businesses Online services built for individuals Prescribed rates of interest What's new in publications Enquiries Elimination of the harmonized sales tax in British Columbia – transitional rules On May 31, 2012, the Government of British Columbia (B.C.) passed Bill 56- 2012, New Housing Transition Tax and Rebate Act, giving effect to the B.C. transition tax and the B.C. transition rebate, which were proposed by B.C. on February 17, 2012. ... There was only one supply by the City – the exempt supply of municipal transit services to the public. ... Signing up for our Businesses – Tax information newsletter is a great way for business owners and their representatives to stop searching and start receiving general updates by email as they are issued. ...

See " Line 427- Minimum tax carry-over " on page 49 for details. ... For more information, see " Split income of a child under 18 " on page 15. ... See " How do you report foreign income and other amounts? " on page 13. ...