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Rebate For Builder-Built Unit (Land Purchased) GST/HST memorandum 19.3.1 July 1998 NOTICE OF CHANGE: January 16, 2002 NOTICE OF CHANGE: February 20, 2002 NOTICE OF CHANGE: September 26, 2005 Notice to the reader: This is an HTML version of the printed publication. ... Transitional rules – bed and breakfast establishments 7.1 Effective June 1, 1997, the definition of a single unit residential complex in section 254 is extended to include a bed and breakfast establishment that meets certain conditions. ... Table 1: New Housing Rebate Calculation s 254 Table 1: New Housing Rebate Calculation where unit purchased from builder purchase includes associated land rebate does not form part of the value of consideration for the unit New Housing Rebate Calculation Total Consideration Rebate Formula Example unit selling for $350,000 or less 36% of the GST* paid by the purchaser to a maximum of $8,750 If the total consideration were $100,000: (7% of $100,000) × 36% = $2,520 unit selling for more than $350,000, but less than $450,000 A × ($450,000-B) $100,000 where: A is the maximum rebate amount: $8,750, and B is the total consideration If the total consideration were $400,000: Rebate = $8,750 × ($450,000- $400,000) $100,000 Rebate = $4,375 unit selling for $450,000 or more no rebate * also refers to the federal component of the HST. ...

Previous page: Spending Profile Next page: Corporate Management and Direction – Expected Outcome Conclusions Against Our Expected Outcome We have one expected outcome: Performance of our business services and operations is maximized through modern and innovative management approaches – We have met our expected outcome through our strong performance against each of our five key CMD anticipated results. ... IT Renewal was selected as a finalist at the Government Technology Exhibition (GTEC) 2002. ... Performance Highlights 82% of CCRA staff occupy positions with job competency profiles Administrative Reform and Renewal—estimated savings of $8.4 million Implementation of new accrual accounting (FIS Phase II) for first reporting of CCRA's Financial Statements in 2002-2003 New costing and management tools such as Quarterly Budgeting and In-Year Reporting are in place, and activity-based costing was piloted Alignment of the Corporate Business Plan, Balanced Scorecard, and Annual Report will improve performance reporting Grade “A” received from the Information Commissioner for responding to access to information requests Implementation of IT's e-computing business platform to meet future Agency business requirements First Agency Report Card on Learning was produced GTEC awards received for Address Change On-Line and Customs Self-Assessment Key Volumetrics Supported over 280 information technology applications Processed over 67,000 staffing actions (acting appointments, lateral moves, re-hires, term extensions and student hires), including 4,500 full-time hires Issued/managed contracts for over $450 million of goods and services Managed more than 750 facilities across Canada 2002-2003 annual receipts of $305 billion and average daily collections of $1.2 billion Handled over 3,900 privacy and access to information requests Previous page: Spending Profile Next page: Corporate Management and Direction – Expected Outcome Date modified: 2003-10-29 ...

Change to the taxation of social security pensions received from Germany by a resident of Canada- BEGINNING 2005 Calculation of the non-taxable portion of the German social security pension beginning in 2005 Example 1 (a person who has received a social security pension before 2005) Example 2 (a person who will start receiving a social security pension for the first time in the year 2005) Example 3 (taxation of a deceased pensioner and a survivor's pension) Example 4 (social security pensions starting after 2005) Table of rates to be used in calculating the taxable portion of social security pensions Canada has an Income Tax Agreement (the Agreement) with the Federal Republic of Germany, which entered into force on March 28, 2002. ... For 2005 and 2006, the answer is the same as for Example 2. 2007 Calculate the total pension in 2007 (6 months × €510 = €3,060) Convert the total pension in 2007 and enter on line 115 (€3,060 × 1.4691 = $4,495) Prorate the non-taxable amount from 2006 in year of death 181/365 days (€3,030 × 181/365 = €1,515) (181/365 of step 4 of example 2-2006) Convert the prorated non-taxable amount determined in 2006 and enter on line 256 (€1,515 × 1.4691 = $2,226) 3(b) How is the widow taxed in 2007 to 2009? ... 2006 Calculate your total pension in 2006 (6 months × €520 = €3,120) Convert your total pension in 2006 and enter on line 115 (€3,120 × 1.4237 = $4,442) Calculate the taxable amount for 2006 (€3,120 × 52% = €1,622) (from the chart below, 52% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€3,120- €1,622 = €1,498) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€1,498 × 1.4237 = $2,133) 2007 Calculate your total pension in 2007 6 months × €520 = €3,120 6 months × €530 = €3,180 total €6,300 Convert your total pension in 2007 and enter on line 115 (€6,300 × 1.4691 = $9,255) Calculate the taxable amount for 2007 (€6,300 ×52% = €3,276) (from the chart below, 52% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€6,300- €3,276 = €3,024) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€3,024 ×1.4691 = $4,443) The non-taxable amount claimed in 2007 will remain fixed at €3,024 for the entire time the pension is paid to that individual (except in the year of death). ...

As the supply of the admission was made after December 20, 2002 and on or before March 22, 2016, and the fair market value of the admission is less than $500, the transitional rules apply to deem the supply to have been made for no consideration. ... “Help text” will be available by selecting the corresponding blue “?” ... Online filing for Canadian businesses dealing with excise duty, excise tax, and the air travellers security charge Businesses dealing with excise duty, excise tax, and the air travellers security charge can streamline filing returns and refund/rebate applications by submitting the following forms online through My Business Account: Excise duty: B256, Excise Act, 2001 – Application for Refund/Deduction B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee K50B, Excise Duty Return- Brewer N10, Excise Act – Application for Refund/Drawback Excise tax: B200, Excise Tax Return N15, Excise Tax Act – Application for Refund/Rebate XE8, Excise Tax Act – Application for Refund of Federal Excise Tax on Gasoline Air travellers security charge: B249, Air Travellers Security Charge Return B254, Air Travellers Security Charge Act – Application for Refund For information about online filing, go to www.cra.gc.ca/mybusinessaccount and select “What can I do on My Business Account?”. ...

Final Basic Table 2: All returns by total Inc. class, Nunavut Item Item code Loss and nil Loss and nil $ 1- 10000 1- 10000 $ 10000- 15000 10000- 15000 $ Number of taxable returns 1 0 0 110 0 720 0 Number of non-taxable returns 2 890 0 3850 0 1200 0 Total number of returns 3 890 0 3960 0 1920 0 Employment income 4 0 0 2600 9979 1580 12197 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 0 0 0 0 0 0 Old Age Security pension 7 0 0 90 494 230 1318 CPP or QPP benefits 8 0 0 360 761 310 841 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 0 0 250 991 200 1569 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 10 23 0 0 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 0 0 0 0 Net business income 17 0 0 20 88 10 57 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 0 0 2000 6530 1310 6081 Other income 23 0 0 590 426 280 1930 Total income assessed 24 0 0 3960 19360 1920 24156 RPP deduction 25 0 0 0 0 0 0 RRSP contributions 26 0 0 0 0 0 0 Annual union, professional, or like dues 27 0 0 90 3 290 19 Child care expenses 28 0 0 0 0 80 15 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 280 2002 180 1233 500 3236 CPP or QPP contributions 45 820 292 660 478 770 810 Employment Insurance premiums 46 670 132 660 222 770 359 Pension income amount 47 30 26 30 26 40 35 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 60 416 0 0 0 0 Tuition and education amounts 50 70 495 60 146 70 80 Interest paid on student loans 51 0 0 0 0 0 0 Amounts transferred from spouse 52 20 38 100 370 70 267 Allowable amt. of med. expenses 53 0 0 0 0 0 0 Total tax credits 54 1000 1919 720 1330 860 1884 Charitable donations & gov. gifts 55 20 21 10 30 0 0 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 20 5 10 8 0 0 Total non-refundable tax credits 58 1000 1925 720 1338 860 1886 Basic federal tax 59 520 470 630 577 660 911 Fed. dividend tax credit 60 0 0 0 0 10 4 CPP contrib. on self-employ. earning 61 10 12 0 0 0 0 Net federal tax 62 520 470 630 577 660 911 Net provincial tax 63 490 85 410 105 510 159 Total tax payable 64 520 568 630 691 660 1077 Top of Page Item Item code 30000- 35000 30000- 35000 $ 35000- 40000 35000- 40000 $ 30000- 40000 30000- 40000 $ Number of taxable returns 1 450 0 650 0 1110 0 Number of non-taxable returns 2 70 0 60 0 130 0 Total number of returns 3 520 0 710 0 1240 0 Employment income 4 420 11507 700 18844 1130 30352 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 0 0 0 0 10 43 Old Age Security pension 7 100 555 80 451 180 1005 CPP or QPP benefits 8 100 670 90 594 190 1263 Other pensions or superannuation 9 40 497 170 2044 200 2541 Employment Insurance benefits 10 70 757 340 2907 410 3663 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 0 0 0 0 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 70-226 70-228 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 150 135 150 135 Net business income 17 10 348 10 296 30 644 Net professional income 18 0 0 0 0 0 0 Net commission income 19 0 0 0 0 0 0 Net farming income 20 0 0 0 0 0 0 Net fishing income 21 0 0 0 0 0 0 Tax-exempt income 22 140 2302 130 1489 280 3791 Other income 23 210 341 80 27 290 368 Total income assessed 24 520 17121 710 26696 1240 43817 RPP deduction 25 140 51 150 105 290 157 RRSP contributions 26 0 0 140 250 150 298 Annual union, professional, or like dues 27 210 44 150 45 360 90 Child care expenses 28 0 0 0 0 0 0 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 100 727 0 0 0 0 CPP or QPP contributions 45 1110 2085 70 150 30 59 Employment Insurance premiums 46 1050 799 60 44 10 7 Pension income amount 47 180 181 0 0 0 0 Caregiver amount 48 20 28 0 0 0 0 Disability amount 49 20 198 0 0 0 0 Tuition and education amounts 50 120 197 0 0 0 0 Interest paid on student loans 51 0 0 20 0 0 0 Amounts transferred from spouse 52 0 0 0 0 0 0 Allowable amt. of med. expenses 53 0 0 0 0 0 0 Total tax credits 54 1130 2093 70 120 30 46 Charitable donations & gov. gifts 55 420 217 50 171 20 80 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 420 53 50 49 20 23 Total non-refundable tax credits 58 1130 2146 70 169 30 69 Basic federal tax 59 1130 20295 70 2056 30 2257 Fed. dividend tax credit 60 270 69 10 78 20 153 CPP contrib. on self-employ. earning 61 10 45 10 41 0 0 Net federal tax 62 1130 20280 70 2056 30 2225 Net provincial tax 63 1130 6376 70 700 30 863 Total tax payable 64 1130 26710 70 2801 30 3120 Top of Page Item Item code 50000 and over 50000 and over $ Grand total Grand total $ Number of taxable returns 1 4500 0 9210 0 Number of non-taxable returns 2 60 0 6900 0 Total number of returns 3 4560 0 16110 0 Employment income 4 4510 371535 13230 502772 Commissions (from employment) 5 0 0 0 0 Other employment income 6 130 1870 170 1953 Old Age Security pension 7 70 390 900 5021 CPP or QPP benefits 8 240 1248 1440 6147 Other pensions or superannuation 9 240 5254 560 8818 Employment Insurance benefits 10 280 1598 1950 15264 Taxable amount of dividends 11 830 4439 930 4605 interest & other invest. income 12 1070 1364 1170 1431 Annuity income 13 0 0 10 40 Net rental income 14 410-494 500-608 Taxable capital gains 15 430 1592 520 1657 RRSP income 16 560 2285 720 2495 Net business income 17 170 1771 260 2758 Net professional income 18 30 5356 50 5520 Net commission income 19 0 0 0 0 Net farming income 20 20-249 20-243 Net fishing income 21 0 0 40 424 Tax-exempt income 22 40 1021 4720 23424 Other income 23 1020 2002 2890 6547 Total income assessed 24 4560 401015 15230 588046 RPP deduction 25 3050 11490 3640 11766 RRSP contributions 26 2180 14872 2680 16234 Annual union, professional, or like dues 27 2890 2742 4970 3153 Child care expenses 28 310 812 610 1834 Carrying charges and interest expenses 29 320 629 400 660 CPP/QPP contrib. on self-empl. ...

Dispute allowed in part – The client is allowed a portion of the issues in dispute. ... Progressively more aggressive file completion targets were developed in 2001-2002 for all but two program areas (Customs Adjudications and Trade Administration), where targets were established by summer 2002. ...

Armstrong, Quebec Clarenceville, Quebec Coutts, Alberta 3 Coutts – Land, Alberta Coutts – Animal Inspection, Alberta Douglas, B.C. 3 Emerson East–Lynn, Manitoba Kingsgate, B.C. ... To integrate transparent management for results into the agency’s planning, decision-making, and accountability processes – Our work will focus on building management capacities that are in tune with the principles and practices of Modern Comptrollership. ... Sub-total 127.1 84.8 61.1 56.0 0.0 329.0 OTHER INNOVATION INITIATIVES Charities Operations Redesign (Policy & Legislation) 0.4 0.4 0.4 0.4 1.6 Redesign of Charities Operations will result in more timely and consistent responses to enquiries Charity Audits (Compliance) 0.0 1.3 1.3 To consolidate charity income tax compliance audits with GST/HST audits under the Compliance Programs Branch allowing for more in-depth comprehensive analyses Policy Consolidation (Policy & Legislation) 0.1 0.2 0.3 To allow all Canadians to access policy relating to charities through the Internet, including: applicants, officers within registered charities, and the general public T3010 Download and Netfile Project (Policy & Legislation) 2.0 0.6 0.5 0.2 0.2 3.5 To allow the Charities Directorate to provide an electronic filing service similar to ones that exist for T1 and T2. ...

., Prince Edward Island Item Item code Employment Employment $ Farming Farming $ Fishing Fishing $ Number of taxable returns 1 55160 0 900 0 2060 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 55160 0 900 0 2060 0 Employment income 4 53790 1679127 230 2427 270 2143 Commissions (from employment) 5 1030 27904 0 0 0 0 Other employment income 6 3430 14577 40 61 30 10 Old Age Security pension 7 630 3258 150 827 130 713 CPP or QPP benefits 8 3180 14984 160 752 200 961 Other pensions or superannuation 9 1390 17463 40 250 0 0 Employment Insurance benefits 10 20170 140117 90 417 1970 25070 Taxable amount of dividends 11 5040 12709 500 473 280 251 interest & other invest. income 12 10870 8676 350 465 690 495 Annuity income 13 750 3460 0 0 60 218 Net rental income 14 1540 2172 0 0 110-190 Taxable capital gains 15 2460 3078 240 3625 180 521 RRSP income 16 4410 21327 50 205 110 599 Net business income 17 1200 502 30-6 60 249 Net professional income 18 180 4396 0 0 0 0 Net commission income 19 20 3 0 0 0 0 Net farming income 20 560-762 840 21897 110-1339 Net fishing income 21 860 1093 30 370 2060 55314 Tax-exempt income 22 1470 4634 90 278 0 0 Other income 23 6470 37499 380 2546 290 388 Total income assessed 24 55160 1996216 900 34594 2060 85402 RPP deduction 25 19860 45480 0 0 40 115 RRSP contributions 26 17310 70767 370 2126 630 4233 Annual union, professional, or like dues 27 18790 8285 60 8 90 44 Child care expenses 28 3310 7143 30 3 140 260 Carrying charges and interest expenses 29 3720 3967 40 29 150 51 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 8140 47180 140 752 180 1144 CPP or QPP contributions 45 52190 60643 700 1333 1730 3513 Employment Insurance premiums 46 51130 25501 190 50 2030 1144 Pension income amount 47 1430 1430 40 29 60 63 Caregiver amount 48 400 1296 20 60 50 204 Disability amount 49 1100 7052 0 0 20 119 Tuition and education amounts 50 6720 35267 50 97 230 984 Interest paid on student loans 51 4160 3103 0 0 20 1 Amounts transferred from spouse 52 910 3893 0 0 0 0 Allowable amt. of med. expenses 53 11950 16646 310 742 430 734 Total tax credits 54 55160 101604 900 1608 2060 3649 Charitable donations & gov. gifts 55 18290 11605 330 378 960 1072 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 17640 3040 330 100 960 290 Total non-refundable tax credits 58 55160 104644 900 1709 2060 3939 Basic federal tax 59 53640 198868 680 2542 1990 8835 Fed. dividend tax credit 60 4190 1691 500 63 210 33 CPP contrib. on self-employ. earning 61 560 179 670 1238 1670 3435 Net federal tax 62 53640 198541 600 2002 1960 7927 Net provincial tax 63 54420 141827 760 1805 2020 6314 Total tax payable 64 55160 341230 900 5148 2060 18779 Item Item code Professional Inc. Professional Inc. $ Sales (self-employed) Sales (self-employed) $ Proprietorships/partner. ...

., Prince Edward Island Item Item code Employment Employment $ Farming Farming $ Fishing Fishing $ Number of taxable returns 1 55160 0 900 0 2060 0 Number of non-taxable returns 2 19140 0 340 0 100 0 Total number of returns 3 74300 0 1240 0 2160 0 Employment income 4 66700 1762858 300 2842 290 2235 Commissions (from employment) 5 1490 29187 0 0 0 0 Other employment income 6 3700 16132 50 114 30 10 Old Age Security pension 7 1600 8242 220 1267 130 713 CPP or QPP benefits 8 4440 16981 270 1133 210 969 Other pensions or superannuation 9 1570 18195 50 503 0 0 Employment Insurance benefits 10 23220 153911 120 595 2070 26021 Taxable amount of dividends 11 5430 12811 620 555 290 272 interest & other invest. income 12 12280 8994 550 745 700 495 Annuity income 13 830 3642 40 188 60 218 Net rental income 14 1540 2188 0 0 110-190 Taxable capital gains 15 2770 3086 330 4370 180 521 RRSP income 16 4600 22127 80 325 120 611 Net business income 17 1290 353 50 114 60 249 Net professional income 18 280 4675 0 0 0 0 Net commission income 19 130 58 0 0 0 0 Net farming income 20 560-762 1160 18580 110-1329 Net fishing income 21 860 1093 30 370 2150 55183 Tax-exempt income 22 6270 33736 130 375 0 0 Other income 23 8140 42228 490 2675 300 389 Total income assessed 24 71540 2139736 1240 34869 2160 86387 RPP deduction 25 20040 45841 0 0 40 115 RRSP contributions 26 17510 71032 390 2212 640 4272 Annual union, professional, or like dues 27 20000 8411 70 9 90 44 Child care expenses 28 3690 8137 40 23 150 268 Carrying charges and interest expenses 29 3900 4304 50 46 150 51 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 11060 67016 200 1004 200 1277 CPP or QPP contributions 45 62340 63158 750 1349 1730 3517 Employment Insurance premiums 46 62370 27116 250 63 2130 1175 Pension income amount 47 1700 1700 80 66 60 63 Caregiver amount 48 410 1319 20 60 50 204 Disability amount 49 1390 9011 20 126 20 119 Tuition and education amounts 50 9850 42986 50 97 230 984 Interest paid on student loans 51 4610 3285 0 0 20 1 Amounts transferred from spouse 52 910 3893 10 63 0 0 Allowable amt. of med. expenses 53 12650 17844 360 832 450 771 Total tax credits 54 74300 132385 1240 2188 2160 3809 Charitable donations & gov. gifts 55 18640 12100 340 388 960 1072 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 17860 3180 340 103 960 290 Total non-refundable tax credits 58 74300 135565 1240 2292 2160 4099 Basic federal tax 59 53640 198868 690 2542 2000 8837 Fed. dividend tax credit 60 4450 1705 600 74 220 36 CPP contrib. on self-employ. earning 61 560 179 670 1238 1670 3435 Net federal tax 62 53640 198541 600 2002 1960 7927 Net provincial tax 63 54420 141827 760 1805 2020 6314 Total tax payable 64 55160 341230 900 5148 2060 18779 Item Item code Professional Inc. Professional Inc. $ Sales (self-employed) Sales (self-employed) $ Proprietorships/partner. ...

As of March 31, 2002, over $8 billion in income taxes, GST/HST/excise taxes, and customs duties were in dispute. ... Exhibit 67: Total Appeals Resources Allocated to the Compliance Continuum for 2001-2002 ($ million). ...