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It is the CRA's position that a reasonable reserve under such circumstances is equal to the lesser of: (a) (A ÷ B) × C A = the aggregate of determined capital gains at the end of the taxation year B = the aggregate of determinable amounts at the end of the taxation year C = the aggregate of amounts payable after the end of the taxation year and (b) (A ÷ B) × C A = the amount, if any, by which 4 exceeds the number of preceding taxation years ending after the disposition of the property B = 5 C = aggregate of determined capital gains at the end of the taxation year A “determined capital gain” in the formula above means a capital gain (before the reserve) calculated pursuant to the rules in ¶s 3 to 5 under the cost recovery method. ... New ¶ 2 was previously included in former ¶ 1. In new ¶ 2, the fourth condition has been modified in order to clarify the meaning of the 5-year period. ... In ¶ 5, the meaning of the term “determinable” has been modified to specify that an amount be brought into account when the taxpayer has an absolute but not necessarily immediate right to be paid. ¶ 7 has been modified to clarify the application of the reserve for capital gains provided in subparagraph 40(1)(a)(iii) where the cost recovery method is applied by a taxpayer. ¶ 8 was former ¶ 2. ...

It is the CRA's position that a reasonable reserve under such circumstances is equal to the lesser of: (a) (A ÷ B) × C A = the aggregate of determined capital gains at the end of the taxation year B = the aggregate of determinable amounts at the end of the taxation year C = the aggregate of amounts payable after the end of the taxation year and (b) (A ÷ B) × C A = the amount, if any, by which 4 exceeds the number of preceding taxation years ending after the disposition of the property B = 5 C = aggregate of determined capital gains at the end of the taxation year A “determined capital gain” in the formula above means a capital gain (before the reserve) calculated pursuant to the rules in ¶s 3 to 5 under the cost recovery method. ... New ¶ 2 was previously included in former ¶ 1. In new ¶ 2, the fourth condition has been modified in order to clarify the meaning of the 5-year period. ... In ¶ 5, the meaning of the term “determinable” has been modified to specify that an amount be brought into account when the taxpayer has an absolute but not necessarily immediate right to be paid. ¶ 7 has been modified to clarify the application of the reserve for capital gains provided in subparagraph 40(1)(a)(iii) where the cost recovery method is applied by a taxpayer. ¶ 8 was former ¶ 2. ...

For more information on deducting, remitting, and reporting payroll deductions, see the following employers' guides: T4001, Employers' Guide – Payroll Deductions and Remittances T4130, Employers' Guide – Taxable Benefits and Allowances RC4110, Employee or Self-employed? ... 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. ...

Tax rates and income thresholds For 2020, 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. ... Tax rates and income thresholds For 2020, Manitoba's tax rates and income thresholds are: Chart 2 – 2020 Manitoba tax rates and income thresholds Annual taxable income ($) From – To Provincial tax rate (%) V Constant ($) KP 0.00 to 33,389.00 10.80% 0 33,389.01 to 72,164.00 12.75% 651 72,164.01 and over 17.40% 4,007 Personal amounts For 2020, the Manitoba basic personal amount is: Basic personal amount $9,838 For 2020, some of the remaining non-refundable income tax credits are not indexed and remain at: Spouse or common-law partner amount $9,134 Amount for an eligible dependant $9,134 For more detailed information on the personal amounts, see Form TD1MB, 2020 Manitoba Personal Tax Credits Return. ...

For more information on deducting, remitting, and reporting payroll deductions, go to the following employers' guides: T4001, Employers' Guide – Payroll Deductions and Remittances T4130, Employers' Guide – Taxable Benefits and Allowances RC4110, Employee or Self-employed? ... 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. ...

Amount of eligible expenditures × % * = A Enter again the amount of eligible expenditures × 5% = B Total of salaries and wages paid in the previous tax year − $400,000 = C Amount from line C (if negative, enter "0") ÷ 200,000 = D 1 minus the amount from line D- = (if negative, enter "0") × E Multiply line B by line E = + F Add lines A and F Credit amount = G * Enter the applicable rate for line A: Apprenticeship Training Tax Credit = 25% Co-Operative Education Tax Credit = 10% Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Date modified: 2009-01-06 ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Completing your Ontario forms Date modified: 2007-01-02 ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Apprenticeship training tax credit Return to Co-operative education tax credit Date modified: 2008-01-02 ...

Amount of eligible expenditures × % * = A Enter again the amount of eligible expenditures × 5% = B Total of salaries and wages paid in the previous tax year − $400,000 = C Amount from line C (if negative, enter "0") ÷ 200,000 = D 1 minus the amount from line D- = (if negative, enter "0") × E Multiply line B by line E = + F Add lines A and F Credit amount = G * Enter the applicable rate for line A: Apprenticeship Training Tax Credit = 25% Co-Operative Education Tax Credit = 10% Return to Apprenticeship training tax credit Return to Co-operative Education Tax Credit Report a problem or mistake on this page Thank you for your help! ...

Amount of eligible expenditures × % * = 1 Enter again the amount of eligible expenditures × 5% = 2 Total of salaries and wages paid in the previous tax year − $400,000 = 3 Amount from line 3 (if negative, enter "0") ÷ 200,000 = 4 1 minus the amount from line 4 = (if negative, enter "0") × 5 Multiply line 2 by line 5 = + 6 Add lines 1 and 6 Credit amount = 7 * Enter the applicable rate for line 1: Apprenticeship training tax credit = 25% Co-operative education tax credit = 10% Return to Completing your Ontario forms Report a problem or mistake on this page Thank you for your help! ...