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Step 6- Provincial or territorial tax Calculation of provincial and territorial tax Step 7 – 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 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 484 – Refund When can you expect your refund? ... Step 7 – Refund or Balance owing Summary of tax and credits (page 4 of your return) ⬤▮▲Line 420 – Net federal tax Enter the amount from line 68 of Schedule 1. ... Supporting documents – Attach a completed copy of Form GST370 to your return. ...

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 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 484 – Refund When can you expect your refund? ... Supporting documents – Attach a completed copy of Form GST370 to your return. ... Supporting documents – Do not send any supporting documents when you file your tax return. ...

Step 5 – Federal tax and provincial or territorial tax Calculation of federal tax (Schedule 1) Minimum tax Step 1 of Schedule 1 – Federal non-refundable tax credits Newcomers to Canada and emigrants 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 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 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 – Your 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 1999 or later Line 331 – Allowable amount of medical expenses for other dependants ▼Line 349 – Donations and gifts Line 362 – Volunteer firefighters' amount (VFA) and Line 395 – Search and rescue volunteers' amount (SRVA) Line 363 – Canada employment amount Line 364 – Public transit amount Lines 352 and 367 – Family caregiver amount for infirm children under 18 years of age Line 369 – Home buyers' amount Line 370 – Children's arts amount 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 ▼NEW! ... ▼Line 300 – Basic personal amount Claim $11,474. ▼Line 301 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $83,427. ... Supporting documents – Do not send any supporting documents when you file your tax return. ...

ARCHIVED- Income Tax – Technical News No. 25 Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... E-Commerce In 1998, the Minister of National Revenue, in response to a report " Electronic Commerce and Canada's Tax Administration " prepared by the Minister's Advisory Committee on Electronic Commerce, established a framework for the study of electronic commerce. ... Response 4 The CCRA is not presently considering any change to the criteria contained in ¶ 21 of Interpretation Bulletin IT-64R4 as a result of the Silicon Graphics decision. ...

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 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? ... Supporting documents – Do not send any supporting documents when you file your tax return. ... By phone (businesses) – You can call 1-800-959-5525 (for service in English). ...

Tax rates and income thresholds For 2019, the federal tax rates and income thresholds are: Chart 1 – 2020 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 48,535.00 15% 0 48,535.01 to 97,069.00 20.5% 2,669 97,069.01 to 150,473.00 26% 8,008 150,473.01 to 214,368.00 29% 12,522 214,368.01 and over 33% 21,097 Canada employment amount The non-refundable Canada employment amount is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2020 are: Federal personal amounts Annual net income ($) From – To Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) 0.00 to 150,473.00 13,229.00 150,473.01 to 214,367.99 13,229- (Net Income – 150,473) x (931 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, see Form TD1. ... Chart 3 – 2020 Nova Scotia non-refundable personal tax credits Annual taxable income ($) From – To Basic Personal amount ($) Total non-refundable personal tax credits ($) 0.00 to 25,000.00 8,481.00 11,481.00 25,000.01 to 74,999.99 11,481- ((Annual salary less $25,000.00) × 6%) Basic Personal amount plus calculated increase to a maximum of $11,481.00 75,000.00 and over 8,481.00 8,481.00 Spouse or common-law partner amount $8,481.00 Amount for an eligible dependant $8,481.00 For more detailed information on the personal amounts, see Form TD1NS, 2020 Nova Scotia Personal Tax Credits Return. ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 ...   $ 7,319.52 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,279.00) (16) Provincial tax on income for Prince Edward Island (line 14 minus line 15)   $ 6,040.52 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1PE 7,708.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total 11,047.18   * 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 provincial tax rate for the year. × 0.098   (19) Total provincial tax credits   − (1,082.62) (20) Basic provincial tax (line 16 minus line 19)    $ 4,957.90 (21) Provincial surtax:    - where line 20 is less than or equal to $12,500, the surtax is $0    - where line 20 is greater than $12,500, the surtax is 10% of line 20 that exceeds $12,500    + 0.00 (22) Total provincial tax payable for the year (line 20 plus 21) ...

ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) From: Canada Revenue Agency Table of Contents Notice to excise tax licensees in the Canadian fuel industry sector Legislative proposals for GST/HST Acceptable documentary evidence when making sales relieved of tax to Indians Buffalo Point and Songhees First Nations implement the First Nations Goods and Services Tax Ontario First Nations point-of-sale relief – reporting requirements for GST/HST registrants Tax relief for specially-equipped motor vehicles Automated messages to new GST/HST registrants and new employers Online services built for businesses New online account enquiries service Prescribed rates of interest What's new in publications Enquiries Notice to excise tax licensees in the Canadian fuel industry sector In December 2011, the Canada Revenue Agency (CRA) issued a notice the purpose of which was to ensure that excise tax licensees within the Canadian petroleum industry are fully aware of the provisions relating to fuel purchased on an excise tax exempt basis. ... Ontario First Nations point-of-sale relief – reporting requirements for GST/HST registrants Since September 1, 2010, GST/HST registrant suppliers in Ontario are allowed to credit eligible purchasers (Status Indians, Indian bands, and councils of an Indian band) at the time of sale with an amount equal to the 8% provincial part of the HST on qualifying off-reserve supplies of property or services. ... GST/HST forms GST111- Financial Institution GST/HST Annual Information Return GST189- General Application for Rebate of GST/HST GST489- Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495- Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST499-1- First Nations Tax (FNT) Schedule RC1A- Business Number (BN)- GST/HST Account Information RC1C- Business Number (BN)- Import/Export Account Information RC4530- Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC7000-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-ON- Ontario Retail Sales Tax (RST) Transitional New Housing Rebate RC7003-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Certain Non-Registrants RC7003-ON- Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Certain Non-Registrants GST/HST notices NOTICE268- Songhees First Nation Implements the First Nations Goods and Services Tax GST/HST guides RC2- The Business Number and Your Canada Revenue Agency Program Accounts RC4028- GST/HST New Housing Rebate- Includes Forms GST190, GST191, GST191-WS, GST515 and RC7190-WS RC4072- First Nations Tax (FNT) RC4091- GST/HST Rebate for Partners- Includes Form GST370 GST/HST info sheets GI-124- Municipal Designation of Organizations Providing Rent Geared to Income Housing GST/HST technical information bulletins B-002- Coupons and Bottle Deposits (note added) GST/HST memoranda 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers 9-1- Taxable Benefits (Other than Automobile Benefits) 9-2- Automobile Benefits Excise duty notices – Excise Act EDBN17- K50B Filing and Payment Schedules for Brewers (2012-2013) Excise taxes and special levies notices ETSL64- List of Vehicles and Associated Tax Rates for 2012 (related document) ETSL76- Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector Softwood lumber products export charge notices SWLN42- Surge Charge – Alberta Region (November 2011) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Section A t4008oc-january-general-information.html [HTML] t4008-oc-1-24eng.pdf [PDF] Section B(i) – CPP contributions tables 10 pay periods a year [PDF] 13 pay periods a year [PDF] 22 pay periods a year [PDF] 27 pay periods a year (Biweekly) [PDF] 53 pay periods a year (Weekly) [PDF] 240 pay periods a year (Daily) [PDF] Section B(ii) – Second additional CPP contributions table When the province or territory of employment is other than the province of Quebec [PDF] Section C- Employment Insurance premiums tables When the province or territory of employment is other than the province of Quebec [PDF] Section D- Federal tax deductions supplementary tables- In Canada beyond the limits of any province/territory or outside Canada 10 pay periods a year [PDF] 13 pay periods a year [PDF] 22 pay periods a year [PDF] 27 pay periods a year (Biweekly) [PDF] 53 pay periods a year (Weekly) [PDF] 240 pay periods a year (Daily) [PDF] Last update: 2024-02-06 Related document: T4008 Payroll Deductions Supplementary Tables Page details Date modified: 2024-02-06 ...

Section A t4008yt-january-general-information.html [HTML] t4008-yt-1-24eng.pdf [PDF] Section B(i) – CPP contributions tables 10 pay periods a year [PDF] 13 pay periods a year [PDF] 22 pay periods a year [PDF] 27 pay periods a year (Biweekly) [PDF] 53 pay periods a year (Weekly) [PDF] 240 pay periods a year (Daily) [PDF] Section B(ii) – Second additional CPP contributions table When the province or territory of employment is other than the province of Quebec [PDF] Section C- Employment Insurance premiums tables When the province or territory of employment is other than the province of Quebec [PDF] Sections D and E- Federal and Yukon territorial tax deductions supplementary tables 10 pay periods a year [PDF] 13 pay periods a year [PDF] 22 pay periods a year [PDF] 27 pay periods a year (Biweekly) [PDF] 53 pay periods a year (Weekly) [PDF] 240 pay periods a year (Daily) [PDF] Last update: 2024-02-06 Related document: T4008 Payroll Deductions Supplementary Tables Page details Date modified: 2024-02-06 ...