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However, the charity will be entitled to a PSB rebate of the federal part of the HST paid in Ontario; in this case, $50 ($260 × 5/13 × 50%). ... The total of those three amounts will then be multiplied by the federal PSB rebate factor of 50%: [$800 (Manitoba) + $250 (Ontario) + $1,000 (British Columbia)] × 50% (rebate factor) = $1,025. ... Effective December 1, 2005, the Labrador Inuit became self-governing. ...

However, the charity will be entitled to a PSB rebate of the federal part of the HST paid in Ontario; in this case, $50 ($260 × 5/13 × 50%). ... The total of those three amounts will then be multiplied by the federal PSB rebate factor of 50%: [$800 (Manitoba) + $250 (Ontario) + $1,000 (British Columbia)] × 50% (rebate factor) = $1,025. ... Effective December 1, 2005, the Labrador Inuit became self-governing. ...

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. ...

See " How do you change a return? " for details. If you have unused contributions that you made from January 1, 1991, to March 1, 2006, but did not show on a Schedule 7 for 2005 or earlier, contact us. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters ". ... If you have a loss for 2007, you may want to carry it back to your 2004, 2005, or 2006 return. ...

See " How do you change a return? " for details. If you have unused contributions that you made from January 1, 1991, to March 1, 2006, but did not show on a Schedule 7 for 2005 or earlier, contact us. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters ". ... If you have a loss for 2007, you may want to carry it back to your 2004, 2005, or 2006 return. ...

See " How do you change a return? " for details. If you have unused contributions that you made from January 1, 1991, to March 1, 2006, but did not show on a Schedule 7 for 2005 or earlier, contact us. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters ". ... If you have a loss for 2007, you may want to carry it back to your 2004, 2005, or 2006 return. ...

The Ontario Provincial Land & Emergency Response Vehicle Standard clearly states that an ambulance must meet very specific requirements. ... Effective January 1, 2005, clearly marked emergency medical response vehicles that are used to carry emergency medical equipment and one or more emergency medical attendants or paramedics has been excluded from the definition of an automobile. ...

The Ontario Provincial Land & Emergency Response Vehicle Standard clearly states that an ambulance must meet very specific requirements. ... Since January 1, 2005, clearly marked emergency medical response vehicles that are used to carry emergency medical equipment and one or more emergency medical attendants or paramedics has been excluded from the definition of an automobile. ...

Final Basic Table 4: All returns by age and sex, Northwest Territories Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of taxable returns 1 530 0 310 0 840 0 Number of non-taxable returns 2 550 0 690 0 1240 0 Total number of returns 3 1080 0 1000 0 2080 0 Employment income 4 910 11364 970 8082 1880 19446 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 0 0 0 0 CPP or QPP benefits 8 10 19 0 0 10 19 Other pensions or superannuation 9 10 26 10 50 20 76 Employment Insurance benefits 10 0 0 0 0 0 0 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 160 36 30 11 180 47 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 20 9 20 28 RRSP income 16 0 0 0 0 0 0 Net business income 17 0 0 0 0 0 0 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 22 300 387 0 0 300 387 Other income 23 220 836 140 359 360 1196 Total income assessed 24 1080 12763 1000 8512 2080 21275 RPP deduction 25 0 0 0 0 0 0 RRSP contributions 26 0 0 0 0 0 0 Annual union, professional, or like dues 27 150 31 210 22 360 53 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 0 0 150 1065 150 1065 CPP or QPP contributions 45 740 366 890 253 1630 620 Employment Insurance premiums 46 760 217 830 155 1580 372 Pension income amount 47 10 12 10 11 20 23 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 80 35 140 211 210 246 Interest paid on student loans 51 0 0 0 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 1080 1494 1000 1552 2080 3046 Charitable donations & gov. gifts 55 80 1 0 0 80 1 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 80 0 0 0 80 0 Total non-refundable tax credits 58 1080 1494 1000 1552 2080 3046 Basic federal tax 59 530 798 310 332 840 1131 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 530 798 310 332 840 1131 Net provincial tax 63 460 240 310 77 770 317 Total tax payable 64 530 1039 310 409 840 1448 Top of Page Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of taxable returns 1 980 0 640 0 1610 0 Number of non-taxable returns 2 1090 0 2040 0 3140 0 Total number of returns 3 2070 0 2680 0 4750 0 Employment income 4 2060 40792 2100 31552 4150 72344 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 70 20 320 354 390 375 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 10 38 310 461 320 500 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 150 778 300 1669 450 2448 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 70 13 70 13 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 70 9 70 9 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 160 40 160 51 Net business income 17 0 0 10 18 10 17 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 0 170 1394 170 1394 Other income 23 380 1288 660 2773 1050 4061 Total income assessed 24 2070 42927 2390 38467 4460 81393 RPP deduction 25 230 103 70 127 310 230 RRSP contributions 26 150 136 320 486 470 622 Annual union, professional, or like dues 27 640 163 530 71 1170 234 Child care expenses 28 20 19 160 518 180 537 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 20 140 420 3070 440 3209 CPP or QPP contributions 45 2060 1532 2100 1134 4150 2666 Employment Insurance premiums 46 2060 677 2010 528 4070 1206 Pension income amount 47 0 0 0 0 0 0 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 430 3130 690 2612 1120 5742 Interest paid on student loans 51 130 8 150 70 270 78 Amounts transferred from spouse 52 0 0 20 95 20 95 Allowable amt. of med. expenses 53 80 37 0 0 90 38 Total tax credits 54 2070 3512 2680 4599 4750 8111 Charitable donations & gov. gifts 55 70 2 20 0 90 2 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 70 0 20 0 90 0 Total non-refundable tax credits 58 2070 3512 2680 4599 4750 8111 Basic federal tax 59 980 3516 630 2005 1600 5521 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 980 3516 630 2005 1600 5521 Net provincial tax 63 900 1245 550 696 1450 1941 Total tax payable 64 980 4762 640 2701 1610 7463 Top of Page Item Item code Age group: 25 to 29 males Age group: 25 to 29 males $ Age group: 25 to 29 females Age group: 25 to 29 females $ Age group: 25 to 29 total Age group: 25 to 29 total $ Number of taxable returns 1 1660 0 1150 0 2810 0 Number of non-taxable returns 2 90 0 420 0 510 0 Total number of returns 3 1750 0 1570 0 3320 0 Employment income 4 1750 75085 1540 49853 3290 124938 Commissions (from employment) 5 0 0 100 29 100 29 Other employment income 6 20 19 0 0 20 19 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 0 0 0 0 0 0 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 450 3183 100 1419 550 4602 Taxable amount of dividends 11 20 86 140 95 160 181 interest & other invest. income 12 120 30 80 28 200 59 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 20 4 70 10 90 13 RRSP income 16 130 431 0 0 130 431 Net business income 17 110 573 240 2827 350 3399 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 70 31 140 900 220 931 Other income 23 30 26 120 119 150 145 Total income assessed 24 1750 79494 1570 55307 3320 134801 RPP deduction 25 400 743 350 981 750 1724 RRSP contributions 26 430 1603 400 1519 830 3122 Annual union, professional, or like dues 27 470 242 480 234 960 477 Child care expenses 28 0 0 290 1685 300 1720 Carrying charges and interest expenses 29 90 3 20 2 110 6 CPP/QPP contrib. on self-empl. ...

Final Basic Table 4A: Taxable returns by age and sex, Northwest Territories Item Item code Age group: under 20 males Age group: under 20 males $ Age group: under 20 females Age group: under 20 females $ Age group: under 20 total Age group: under 20 total $ Number of taxable returns 1 530 0 310 0 840 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 530 0 310 0 840 0 Employment income 4 530 10152 310 5273 840 15425 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 0 0 0 0 CPP or QPP benefits 8 0 0 0 0 0 0 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 0 0 0 0 0 0 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 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 0 0 0 0 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 22 150 172 0 0 150 172 Other income 23 80 528 0 0 80 528 Total income assessed 24 530 10942 310 5273 840 16215 RPP deduction 25 0 0 0 0 0 0 RRSP contributions 26 0 0 0 0 0 0 Annual union, professional, or like dues 27 150 31 80 7 230 39 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 0 0 0 0 0 0 CPP or QPP contributions 45 450 348 310 188 770 536 Employment Insurance premiums 46 530 197 310 102 840 300 Pension income amount 47 0 0 0 0 0 0 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 80 35 0 0 80 35 Interest paid on student loans 51 0 0 0 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 54 530 777 310 447 840 1224 Charitable donations & gov. gifts 55 80 1 0 0 80 1 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 80 0 0 0 80 0 Total non-refundable tax credits 58 530 777 310 447 840 1224 Basic federal tax 59 530 798 310 332 840 1131 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 530 798 310 332 840 1131 Net provincial tax 63 460 240 310 77 770 317 Total tax payable 64 530 1039 310 409 840 1448 Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of taxable returns 1 980 0 640 0 1610 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 980 0 640 0 1610 0 Employment income 4 980 33334 640 21289 1610 54623 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 70 20 160 328 230 348 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 0 0 0 0 0 0 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 150 778 0 0 150 778 Taxable amount of dividends 11 0 0 0 0 0 0 interest & other invest. income 12 0 0 70 13 70 13 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 70 9 70 9 Taxable capital gains 15 0 0 0 0 0 0 RRSP income 16 0 0 70 35 70 35 Net business income 17 0 0 0 0 0 0 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 0 0 0 0 Other income 23 220 745 90 268 320 1013 Total income assessed 24 980 34879 640 22133 1610 57012 RPP deduction 25 150 98 70 127 220 225 RRSP contributions 26 150 132 240 484 380 616 Annual union, professional, or like dues 27 370 113 80 44 440 156 Child care expenses 28 20 19 160 518 180 537 Carrying charges and interest expenses 29 0 0 0 0 0 0 CPP/QPP contrib. on self-empl. ... & adoption amt. 44 20 140 70 536 90 676 CPP or QPP contributions 45 980 1226 640 761 1610 1987 Employment Insurance premiums 46 980 532 640 332 1610 864 Pension income amount 47 0 0 0 0 0 0 Caregiver amount 48 0 0 0 0 0 0 Disability amount 49 0 0 0 0 0 0 Tuition and education amounts 50 220 1495 150 950 370 2445 Interest paid on student loans 51 80 5 150 70 220 76 Amounts transferred from spouse 52 0 0 20 95 20 95 Allowable amt. of med. expenses 53 80 36 0 0 80 37 Total tax credits 54 980 1779 640 1236 1610 3016 Charitable donations & gov. gifts 55 70 2 20 0 90 2 Cultural and ecological gifts 56 0 0 0 0 0 0 Donations & gifts 57 70 0 20 0 90 0 Total non-refundable tax credits 58 980 1780 640 1236 1610 3016 Basic federal tax 59 980 3516 630 2005 1600 5521 Fed. dividend tax credit 60 0 0 0 0 0 0 CPP contrib. on self-employ. earning 61 0 0 0 0 0 0 Net federal tax 62 980 3516 630 2005 1600 5521 Net provincial tax 63 900 1245 550 696 1450 1941 Total tax payable 64 980 4762 640 2701 1610 7463 Item Item code Age group: 25 to 29 males Age group: 25 to 29 males $ Age group: 25 to 29 females Age group: 25 to 29 females $ Age group: 25 to 29 total Age group: 25 to 29 total $ Number of taxable returns 1 1660 0 1150 0 2810 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 1660 0 1150 0 2810 0 Employment income 4 1660 74601 1130 47213 2790 121814 Commissions (from employment) 5 0 0 100 29 100 29 Other employment income 6 20 19 0 0 20 19 Old Age Security pension 7 0 0 0 0 0 0 CPP or QPP benefits 8 0 0 0 0 0 0 Other pensions or superannuation 9 0 0 0 0 0 0 Employment Insurance benefits 10 450 3183 100 1419 550 4602 Taxable amount of dividends 11 20 3 140 95 160 99 interest & other invest. income 12 120 27 80 28 200 55 Annuity income 13 0 0 0 0 0 0 Net rental income 14 0 0 0 0 0 0 Taxable capital gains 15 20 4 70 10 90 13 RRSP income 16 130 431 0 0 130 431 Net business income 17 110 568 240 2821 350 3389 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 70 31 90 43 170 74 Other income 23 30 26 70 4 100 30 Total income assessed 24 1660 78920 1150 51689 2810 130609 RPP deduction 25 400 743 350 981 750 1724 RRSP contributions 26 430 1602 400 1519 820 3122 Annual union, professional, or like dues 27 470 242 340 222 810 464 Child care expenses 28 0 0 290 1685 300 1720 Carrying charges and interest expenses 29 90 3 20 2 110 6 CPP/QPP contrib. on self-empl. ...