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Contents From the Director General Legalese for charities – Part II What's new? ... Legalese for charities – Part II Summary: Within the Income Tax Act, terms sometimes have more specific meanings than in common usage. ... “deemed” " Deem " means to consider, regardless of other facts. ...

Contents From the Director General Legalese for charities – Part II What's new? ... Legalese for charities – Part II Summary: Within the Income Tax Act, terms sometimes have more specific meanings than in common usage. ... “deemed” " Deem " means to consider, regardless of other facts. ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 11,218.48 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 215.74 Your opinion counts! ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 10,700.18 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 205.77 Your opinion counts! ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2015 are: Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, go to Form TD1. ... If the result is negative, substitute $0. $ 10,700.18 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 205.77 Your opinion counts! ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 11,218.48 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 215.74 Your opinion counts! ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 10,700.18 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 205.77 Your opinion counts! ...

Exceptions Definitions Other publications you may need Step 1 – Identification and other information Email address Information about your residence Information about you Marital status Information about your spouse or common-law partner Residency information for tax administration agreements (page 1 of your return) Elections Canada (page 2 of your return) Specified foreign property (page 2 of your return) Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Retirement income – Summary table Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Line 12000 – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income: limited or non-active partners only Line 12600 – Net rental income Line 12700 – Taxable capital gains Line 12800 – Support payments received Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Scholarships, fellowships, bursaries, and artists’ project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you need to report throughout the return Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21500 – Disability supports deduction Line 21700 – Business investment loss Line 21900 – Moving expenses Line 22000 – Support payments made Line 22100 – Carrying charges and interest expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22400 – Exploration and development expenses Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23600 – Net income Step 4 – Taxable income Line 24900 – Security options deductions Line 25000 – Other payments deduction Line 25100 – Limited partnership losses of other years Line 25200 – Non-capital losses of other years Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 5 – Federal tax Part A – Federal non-refundable tax credits Canada caregiver amount – Summary table Newcomers to Canada and emigrants Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30400 – Amount for an eligible dependant Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older Lines 30499 and 30500 – Canada caregiver amount for infirm children under 18 years of age Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employed and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31220 – Volunteer firefighters' amount (VFA) and line 31240 – Search and rescue volunteers' amount (SRVA) Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Line 31300 – Adoption expenses Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Line 33199 – Allowable amount of medical expenses for other dependants Part B – Federal tax on taxable income Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 40427 – Minimum tax carryover Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Provincial or territorial tax Step 7 – Refund or balance owing Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45700 – Employee and partner GST/HST rebate Lines 46800 and 46900 – Eligible educator school supply tax credit Line 47600 – Tax paid by instalments Line 47900 – Provincial or territorial credits How to pay your balance owing or to get your refund Line 48400 – Refund Line 48500 – Balance owing What documents to attach to your paper return After sending your return Notice of assessment Processing time How to change a return What to do if you are not satisfied with the CRA’s service or you have experienced reprisal Next Page details Date modified: 2021-01-18 ...

Return to Apprenticeship training or Co-operative education tax credits Return to Completing Your Ontario Forms Amount of eligible expenditures × 10% * = 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 or Co-operative education tax credits Return to Completing Your Ontario Forms Page details Date modified: 2006-01-04 ...

Tax rates and income thresholds For 2015, the tax rates and income thresholds are as follows: Chart 1 – 2015 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 44,701.00 15% 0 44,701.01 to 89,401.00 22% 3,129 89,401.01 to 138,586.00 26% 6,705 138,586.01 and over 29% 10,863 Canada employment credit The non-refundable Canada employment credit is built into the federal payroll deductions tables. ... Basic personal amount $ 11,327 Spouse or common-law partner amount $ 11,327 Amount for an eligible dependant $ 11,327 For more detailed information on the personal amounts, see Form TD1. ... If the result is negative, substitute $0. $ 10,169.60 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $ 195.57 Your opinion counts! ...