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General Index of Financial Information – GIFI Short What is the GIFI – Short? ... General Index of Financial Information GIFI – Short What is the GIFI Short? ... If machinery fuel and lubricant expenses are related to farming activity, report them on line 9764 – Machinery fuel, or on line 9760 – Machinery expenses. ...

Line 10 – Deemed dispositions income or losses Enter the trust’s total income or losses resulting from deemed dispositions from line 42 of Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ... Do not include any deemed dispositions that are reported on Form T1055, Summary of Deemed Dispositions (2002 and later tax years). ... If the amount on this line is negative, and is not used to reduce your deemed dispositions on Form T1055, Summary of Deemed Dispositions (2002 and later tax years), you have a net capital loss. ...

Calculation of recapture or terminal loss based on 3 different selling prices Description A ($) B ($) C ($) Calculation of capital gain Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss or (recapture of CCA) Capital cost 10,000 10,000 10,000 Minus: CCA 2014-2018 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2019 = 6,000 = 6,000 = 6,000 Minus the lesser of: The capital cost of $10,000 and the proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss or (recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, Peter does not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15/share 1,500 100 15.00 Purchase in 2006: $20/share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $19/share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2019: $21/share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, Irina bought units of a mutual fund trust. ... Calculation of the ACB of identical properties Transaction A Cost ($) B Number of units A divided by B ACB ($) Purchase in 2001: $18.00/unit 15,000.00 833.3333 18.00 Reinvested distributions in 2001: $19.55/unit + 1,170.00 + 59.8466 New average cost = 16,170.00 = 893.1799 18.10 Reinvested distributions in 2002: $20.63/unit + 1,455.30 + 70.5429 New average cost = 17,625.30 = 963.7228 18.29 Sale in 2008: 400 units at $19.29/unit − 7,316.00 − 400.0000 Average cost = 10,309.30 = 563.7228 18.29 Reinvested distributions in 2019: $19.89/unit + 721.65 + 36.2821 New average cost = 11,030.95 = 600.0049 18.38 Property for which you filed Form T664 or T664(Seniors) Special rules also apply to determine the adjusted cost base (ACB) of a property for which you filed Form T664 or T664(Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994. ...

Form: T2SCH340, Nova Scotia Research and Development Tax Credit Legislation: Section 41 of the Income Tax Act (Nova Scotia) (PDF, 509 KB) Provincial website: Nova Scotia – Research and Development Tax Credit New Brunswick Research and development (R&D) tax credit The New Brunswick R&D tax credit is administered by the Canada Revenue Agency and is fully refundable at the rate of 15% on eligible expenditures incurred after December 31, 2002. ... Carryback / carryforward: Non-refundable tax credits can be carried back 3 years and forward 7 years. ... Prescribed Schedule T2SCH31, Investment Tax Credit – Corporations, must be filed to claim the ORDTC. ...

Description A ($) B ($) C ($) Calculation of capital gain: Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss (or recapture of CCA): Capital cost 10,000 10,000 10,000 Minus: CCA 2018-2023 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2024 = 6,000 = 6,000 = 6,000 Minus whichever is less: Capital cost of $10,000 or proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss (or recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, you do not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15 per share 1,500 100 15.00 Purchase in 2006: $20 per share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $18 per share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2024: $21 per share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, You bought units of a mutual fund trust. ... Calculation of the ACB of identical properties Transaction A Cost ($) B Number of units A divided by B ACB ($) Purchase in 2001: $18.00 per unit 15,000.00 833.3333 18.00 Reinvested distributions in 2001: $19.55 per unit + 1,170.00 + 59.8466 New average cost = 16,170.00 = 893.1799 18.10 Reinvested distributions in 2002: $20.63 per unit + 1,455.30 + 70.5429 New average cost = 17,625.30 = 963.7228 18.29 Sale in 2008: 400 units at $18.29 per unit − 7,316.00 − 400.0000 Average cost = 10,309.30 = 563.7228 18.29 Reinvested distributions in 2024: $19.89 per unit + 721.65 + 36.2821 New average cost = 11,030.95 = 600.0049 18.38 Property for which you filed Form T664 or T664 (Seniors) Special rules also apply to determine the adjusted cost base (ACB) of a property for which you filed Form T664 or T664 (Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994. ...

Section 64, as amended by S.C. 2002, c. 22, s. 374, applies only to licences in respect of Part III, effective July 1, 2003. ... This subsection was renumbered as section 66 and amended by S.C. 2002, c. 22, s. 375, effective July 1, 2003. ... Section 70, as amended by S.C. 2002, c. 22, s. 381, applies only in respect of Part III, effective July 1, 2003. ...

Chapter 1- 147.1(1), 248(1), 8300(1), 8500 – Definitions On this page... 1 147.1(1), 248(1), 8300(1), 8500 – Definitions 1.1 Actuary – 147.1(1) (Actuaire) 1.2 Active Member – 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution – 248(1) (Cotisation facultative) 1.4 Administrator – 147.1(1) (Administrateur) 1.5 Average Consumer Price Index – 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage – 147.1(1) (Salaire moyen) 1.7 Beneficiary – 8500(1) (Bénéficiaire) 1.8 Benefit Provision – 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit – 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event – 8300(1) (Fait à attester) 1.11 Common-Law Partner – 248(1) (Conjoint de fait) 1.12 Compensation – 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) 1.14 Connected Person – 8500(3) (Personne rattachée) 1.15 Consumer Price Index – 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit – 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision – 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant – 8500(1) (Personne à charge) 1.20 Designated Plan – 8515 (régime désigné) 1.21 Disabled – 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay – 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence – 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period – 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan – 8500(1) (Régime exclu) 1.26 Individual Pension Plan – 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount – 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits – 8500(1) (Prestation viagère) 1.29 Member – 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit – 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision – 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan – 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer – 147.1(1) (Employeur participant) 1.34 Past Service Event – 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service – 8500(1) (Services validables) 1.36 Period of Disability – 8500(1) (Période d’invalidité) 1.37 Predecessor Employer – 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation – 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits – 8500(1) (Prestation de retraite) 1.41 Single Amount – 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse – 8500(5), 252(3) (Époux) 1.44 Surplus – 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled – 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure – 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings – 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 – Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Transfers – 147.3 Lifetime Retirement Benefits – 8503(2)(a) Lump Sum Payments on Termination – 8503(2)(h) Commuted Value – Pre-Retirement Death – 8503(2)(i) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(m) Commutations – Beneficiary’s Benefits – 8503(2)(n) Offset Benefits – 8503(3)(j) Undue Deferral of Payment – 8503(4)(d) Commutation of Lifetime Retirement Benefits – 8503(7) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ... In June 2002, the Quebec National Assembly passed Bill 84 that amended the Supplemental Pension Plan Act to recognize civil unions. ...

Air Travellers Security Charge Act – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on April 23, 2024 The delegations listed below were first approved on December 18, 2002 and replaced on January 26, 2021. ... Schedule Air Travellers Security Charge Act Section 2 – Subparagraph (b)(iii) of the definition of “continuous journey” May accept evidence that there is no stopover between any of the legs of the journey for which separate tickets are issued Headquarters Positions Director General, Collections and Verification Branch Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Excise Duty and Taxes Team Leader, Excise Duty and Taxes History: Delegation in respect of section 2, subparagraph (b)(iii) was amended on May 24, 2022. ... Subsection 20(1) – Definition of “electronic payment” May specify any electronic means for payment to the Receiver General Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director, Assessment, Benefit, and Service Branch Manager, Assessment, Benefit, and Service Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office History: Delegation in respect of subsection 20(1) was initially approved on April 23, 2024. ...

Return to footnote1 referrer Footnote 2 Applicable to amounts transferred, credited or added after December 20, 2002. ... This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Return to footnote1tb0 Referrer Footnote 2tb0 Applicable to amounts transferred, credited or added after December 20, 2002. ... Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; " 5 " for a government, government enterprise, or international organization. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...