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Current CRA website
Pension Adjustment Reversal Guide
For example, you determine the 2006 average wage by adding up all of the wage measures from July 2004 to June 30, 2005, and then dividing the total by 12. ... Nick’s 2006 PAR is determined using the formula A + B – C – D, where: A = Total pension credits = $126,200 B = Total grossed-up amount of PSPA = 0 C = Amount of specified distributions = 81,150 ($108,200 × 16.5/22) D = PA transfer amount = 0 PAR = $126,200 + 0 – $81,150 – 0 = $45,050. ... For the seven years of service, Nina’s pension credits total $111,300 ($14,900 for each of the years 2000 to 2003, and $15,900 for 2004, $17,400 for 2005, and $18,400 for 2006). ...
Current CRA website
Frequently asked questions (RRSPs/RRIFs)
The 2005 Budget eliminated the foreign content rule for RRSPs and RRIFs. ... After receiving six payments, our client now wishes to reduce his payments for the remaining six months to $100 per month in excess of the minimum, effectively changing the yearly amount subject to tax withholding to $4,200 calculated as follows: six months @ $600/month = $3,600 ($600 excess × 6) six months @ $100 month = $600 ($100 excess × 6) Revised annual figure = $4,200 What tax rate do we use for the balance of the year? ... After receiving six payments, our client now wishes to increase his payments for the remaining six months to $800 per month in excess of the minimum, effectively changing the yearly amount subject to tax withholding to $6,600 calculated as follows: six months @ $300/month = $1,800 ($300 excess × 6) six months @ $800 month = $4,800 ($800 excess × 6) Revised annual figure = $6,600 What tax rate do we use for the balance of the year? ...
Current CRA website
Follow-Up of 2005-2006 Internal Audit Reports
Information Exchange MOU with HRDC (January 2005) The Information Exchange MOU with Human Resources Development Canada (HRDC) audit was reported to the IAMC in January 2005 and to Audit Committee of the BoM in March 2005. ... Review of the Management of Accounts Receivable (January 2005) The Review of the Management of Accounts Receivable Audit (AR) was reported to the IAMC in January 2005 and to the Audit Committee of the BoM in March 2005. ... Appendix A Office of Primary Interest (OPI)* Audit Title Number of Action Plans Complete No Longer Relevant / Applicable Satisfactory Progress Requires Attention Prior to 2005-2006 Still Being Monitored 2005-2006 ABSB Regional Audit of Tax Centre Program Performance Management (April 2005) 3 3 ABSB CSBDB Atlantic GST / HST Visitor and Domestic Rebate Programs (Feb 2006) 5 2 1 2 ABSB ITB GST / HST Redesign Process (Dec 2005) 5 5 LPRAB Charities Directorate (April 2005) 9 7 2 Appeals CPB National Audit of Implementation of the Appeals Timeliness Action Plan (April 2005) 4 3 1 CPB Scientific Research & Experimental Development (Dec 2005) 4 3 1 CSBDB Quebec MOU on Tax Information Exchange with Revenu Québec (Feb 2006) 16 8 5 3 F&A CAS Utilization Audit (Oct 2005) 7 2 5 F&A Business Continuity Planning (Oct 2005) 13 12 1 F&A Regional Audit of Acquisition Card Usage (April 2005) 4 4 F&A Business Travel and Hospitality Expenses (June 2005) 11 10 1 F&A CPP/EI Base Year (2001-2002) Administrative Costs (April 2005) 3 2 1 F&A 2004-2005 Fiscal Year-End Procedures (Feb 2006) 6 3 3 HRB Management Group (MG) Performance Management (April 2005) 9 4 5 HRB External Recruitment (Feb 2004) 7 6 1 HRB Occupational Health & Safety (Sept 2004) 7 6 1 CSBDB Information Exchange Memoranda of Understanding with HRDC (Jan 2005) 6 1 5 CSBDB F&A Information Exchange Agreement (Oct 2002) 2 2 CSBDB F&A Atlantic ITB Controls over Confidentiality of Client Information (Dec 2004) 4 4 CPB Small and Medium Enterprises (Dec 2000) 1 1 CPB Follow-up of the Internal Audit of the 2002 Multi-Regional Audit of the GST/HST Credit Returns Prepayment Program (Sept 2007) 1 1 CPB Voluntary Disclosures Program (Dec 2004) 4 3 1 CPB Leads Management and Workload Development (Jun 2004) 1 1 TSDMB Review of the Management of Accounts Receivable (Jan 2005) 5 3 2 ABSB Winnipeg Pacific T1 Reassessment Reversals (Jun 2004) 1 1 F&A Ontario Non-capital Asset Management (May 2004) 3 2 1 ITB Atlantic Information Technology Management Framework (Apr 2004) 5 2 3 TOTALS 47 99 94 14 29 9 Office of Primary Interest (OPI) Legend Appeals Appeals Branch ABSB Assessment and Benefit Services Branch TSDMB Taxpayer Services and Debt Management Branch CPB Compliance Programs Branch LPRAB Legislative Policy and Regulatory Affairs Branch CSBDB Corporate Strategies and Business Development Branch PAB Public Affairs Branch ITB Information Technology Branch CAEB Corporate Audit and Evaluation Branch F&A Finance and Administration Branch HRB Human Resources Branch Atlantic Atlantic Region Québec Québec Region Ontario Ontario Region Prairie Prairie Region Pacific Pacific Region Page details Date modified: 2009-04-09 ...
Current CRA website
T2WS1 Calculating your estimated tax payable and tax credits for 2025
Accessible Fillable PDF (t2ws1-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t2ws1-fill-23e.pdf) 2022 – Fillable PDF (t2ws1-fill-22e.pdf) 2021 – Fillable PDF (t2ws1-fill-21e.pdf) 2020 – Fillable PDF (t2ws1-fill-20e.pdf) 2019 – Fillable PDF (t2ws1-fill-19e.pdf) 2018 – Fillable PDF (t2ws1-fill-18e.pdf) 2017 – Fillable PDF (t2ws1-fill-17e.pdf) 2016 – Fillable PDF (t2ws1-fill-16e.pdf) 2015 – Fillable PDF (t2ws1-fill-15e.pdf) 2014 – Fillable PDF (t2ws1-fill-14e.pdf) 2013 – Fillable PDF (t2ws1-fill-13e.pdf) 2012 – Fillable PDF (t2ws1-fill-12e.pdf) Print and fill out by hand Standard print PDF (t2ws1-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: N/A – Standard print PDF (t2ws1-e.pdf) 2023 – Standard print PDF (t2ws1-23e.pdf) 2022 – Standard print PDF (t2ws1-22e.pdf) 2021 – Standard print PDF (t2ws1-21e.pdf) 2020 – Standard print PDF (t2ws1-20e.pdf) 2019 – Standard print PDF (t2ws1-19e.pdf) 2018 – Standard print PDF (t2ws1-18e.pdf) 2017 – Standard print PDF (t2ws1-17e.pdf) 2016 – Standard print PDF (t2ws1-16e.pdf) 2015 – Standard print PDF (t2ws1-15e.pdf) 2014 – Standard print PDF (t2ws1-14e.pdf) 2013 – Standard print PDF (t2ws1-13e.pdf) 2012 – Standard print PDF (t2ws1-12e.pdf) 2011 – Standard print PDF (t2ws1-11e.pdf) 2010 – Standard print PDF (t2ws1-10e.pdf) 2009 – Standard print PDF (t2ws1-09e.pdf) 2008 – Standard print PDF (t2ws1-08e.pdf) 2007 – Standard print PDF (t2ws1-07e.pdf) 2006 – Standard print PDF (t2ws1-06e.pdf) 2005 – Standard print PDF (t2ws1-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T2WS2 Calculating your monthly instalment payments for 2025
Accessible Fillable PDF (t2ws2-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t2ws2-fill-23e.pdf) 2022 – Fillable PDF (t2ws2-fill-22e.pdf) 2021 – Fillable PDF (t2ws2-fill-21e.pdf) 2020 – Fillable PDF (t2ws2-fill-20e.pdf) 2019 – Fillable PDF (t2ws2-fill-19e.pdf) 2018 – Fillable PDF (t2ws2-fill-18e.pdf) 2017 – Fillable PDF (t2ws2-fill-17e.pdf) 2016 – Fillable PDF (t2ws2-fill-16e.pdf) 2015 – Fillable PDF (t2ws2-fill-15e.pdf) 2014 – Fillable PDF (t2ws2-fill-14e.pdf) 2013 – Fillable PDF (t2ws2-fill-13e.pdf) 2012 – Fillable PDF (t2ws2-fill-12e.pdf) Print and fill out by hand Standard print PDF (t2ws2-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: N/A – Standard print PDF (t2ws2-e.pdf) 2023 – Standard print PDF (t2ws2-23e.pdf) 2022 – Standard print PDF (t2ws2-22e.pdf) 2021 – Standard print PDF (t2ws2-21e.pdf) 2020 – Standard print PDF (t2ws2-20e.pdf) 2019 – Standard print PDF (t2ws2-19e.pdf) 2018 – Standard print PDF (t2ws2-18e.pdf) 2017 – Standard print PDF (t2ws2-17e.pdf) 2016 – Standard print PDF (t2ws2-16e.pdf) 2015 – Standard print PDF (t2ws2-15e.pdf) 2014 – Standard print PDF (t2ws2-14e.pdf) 2013 – Standard print PDF (t2ws2-13e.pdf) 2012 – Standard print PDF (t2ws2-12e.pdf) 2011 – Standard print PDF (t2ws2-11e.pdf) 2010 – Standard print PDF (t2ws2-10e.pdf) 2009 – Standard print PDF (t2ws2-09e.pdf) 2008 – Standard print PDF (t2ws2-08e.pdf) 2007 – Standard print PDF (t2ws2-07e.pdf) 2006 – Standard print PDF (t2ws2-06e.pdf) 2005 – Standard print PDF (t2ws2-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
RC18 Calculating Automobile Benefits
Accessible Fillable PDF (rc18-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (rc18-fill-23e.pdf) 2022 – Fillable PDF (rc18-fill-22e.pdf) 2021 – Fillable PDF (rc18-fill-21e.pdf) 2020 – Fillable PDF (rc18-fill-20e.pdf) 2019 – Fillable PDF (rc18-fill-19e.pdf) 2018 – Fillable PDF (rc18-fill-18e.pdf) 2017 – Fillable PDF (rc18-fill-17e.pdf) 2016 – Fillable PDF (rc18-fill-16e.pdf) 2015 – Fillable PDF (rc18-fill-15e.pdf) 2014 – Fillable PDF (rc18-fill-14e.pdf) 2013 – Fillable PDF (rc18-fill-13e.pdf) 2012 – Fillable PDF (rc18-fill-12e.pdf) Print and fill out by hand Standard print PDF (rc18-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (rc18-23e.pdf) 2022 – Standard print PDF (rc18-22e.pdf) 2021 – Standard print PDF (rc18-21e.pdf) 2020 – Standard print PDF (rc18-20e.pdf) 2019 – Standard print PDF (rc18-19e.pdf) 2018 – Standard print PDF (rc18-18e.pdf) 2017 – Standard print PDF (rc18-17e.pdf) 2016 – Standard print PDF (rc18-16e.pdf) 2015 – Standard print PDF (rc18-15e.pdf) 2014 – Standard print PDF (rc18-14e.pdf) 2013 – Standard print PDF (rc18-13e.pdf) 2012 – Standard print PDF (rc18-12e.pdf) 2011 – Standard print PDF (rc18-11e.pdf) 2010 – Standard print PDF (rc18-10e.pdf) 2009 – Standard print PDF (rc18-09e.pdf) 2008 – Standard print PDF (rc18-08e.pdf) 2007 – Standard print PDF (rc18-07e.pdf) 2006 – Standard print PDF (rc18-06e.pdf) 2005 – Standard print PDF (rc18-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T1275 AgriStability and AgriInvest Programs Additional Information and Adjustment Request
Accessible Fillable PDF (t1275-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t1275-fill-23e.pdf) 2022 – Fillable PDF (t1275-fill-22e.pdf) 2021 – Fillable PDF (t1275-fill-21e.pdf) 2020 – Fillable PDF (t1275-fill-20e.pdf) 2019 – Fillable PDF (t1275-fill-19e.pdf) 2018 – Fillable PDF (t1275-fill-18e.pdf) 2017 – Fillable PDF (t1275-fill-17e.pdf) 2016 – Fillable PDF (t1275-fill-16e.pdf) 2015 – Fillable PDF (t1275-fill-15e.pdf) 2014 – Fillable PDF (t1275-fill-14e.pdf) 2013 – Fillable PDF (t1275-fill-13e.pdf) 2012 – Fillable PDF (t1275-fill-12e.pdf) Print and fill out by hand Standard print PDF (t1275-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t1275-23e.pdf) 2022 – Standard print PDF (t1275-22e.pdf) 2021 – Standard print PDF (t1275-21e.pdf) 2020 – Standard print PDF (t1275-20e.pdf) 2019 – Standard print PDF (t1275-19e.pdf) 2018 – Standard print PDF (t1275-18e.pdf) 2017 – Standard print PDF (t1275-17e.pdf) 2016 – Standard print PDF (t1275-16e.pdf) 2015 – Standard print PDF (t1275-15e.pdf) 2014 – Standard print PDF (t1275-14e.pdf) 2013 – Standard print PDF (t1275-13e.pdf) 2012 – Standard print PDF (t1275-12e.pdf) 2011 – Standard print PDF (t1275-11e.pdf) 2010 – Standard print PDF (t1275-10e.pdf) 2009 – Standard print PDF (t1275-09e.pdf) 2008 – Standard print PDF (t1275-08e.pdf) 2007 – Standard print PDF (t1275-07e.pdf) 2006 – Standard print PDF (t1275-06e.pdf) 2005 – Standard print PDF (t1275-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T1274 Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
Accessible Fillable PDF (t1274-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t1274-fill-23e.pdf) 2022 – Fillable PDF (t1274-fill-22e.pdf) 2021 – Fillable PDF (t1274-fill-21e.pdf) 2020 – Fillable PDF (t1274-fill-20e.pdf) 2019 – Fillable PDF (t1274-fill-19e.pdf) 2018 – Fillable PDF (t1274-fill-18e.pdf) 2017 – Fillable PDF (t1274-fill-17e.pdf) 2016 – Fillable PDF (t1274-fill-16e.pdf) 2015 – Fillable PDF (t1274-fill-15e.pdf) 2014 – Fillable PDF (t1274-fill-14e.pdf) 2013 – Fillable PDF (t1274-fill-13e.pdf) 2012 – Fillable PDF (t1274-fill-12e.pdf) Print and fill out by hand Standard print PDF (t1274-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t1274-23e.pdf) 2022 – Standard print PDF (t1274-22e.pdf) 2021 – Standard print PDF (t1274-21e.pdf) 2020 – Standard print PDF (t1274-20e.pdf) 2019 – Standard print PDF (t1274-19e.pdf) 2018 – Standard print PDF (t1274-18e.pdf) 2017 – Standard print PDF (t1274-17e.pdf) 2016 – Standard print PDF (t1274-16e.pdf) 2015 – Standard print PDF (t1274-15e.pdf) 2014 – Standard print PDF (t1274-14e.pdf) 2013 – Standard print PDF (t1274-13e.pdf) 2012 – Standard print PDF (t1274-12e.pdf) 2011 – Standard print PDF (t1274-11e.pdf) 2010 – Standard print PDF (t1274-10e.pdf) 2009 – Standard print PDF (t1274-09e.pdf) 2008 – Standard print PDF (t1274-08e.pdf) 2007 – Standard print PDF (t1274-07e.pdf) 2006 – Standard print PDF (t1274-06e.pdf) 2005 – Standard print PDF (t1274-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T1273 Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
Accessible Fillable PDF (t1273-fill-24e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2023 – Fillable PDF (t1273-fill-23e.pdf) 2022 – Fillable PDF (t1273-fill-22e.pdf) 2021 – Fillable PDF (t1273-fill-21e.pdf) 2020 – Fillable PDF (t1273-fill-20e.pdf) 2019 – Fillable PDF (t1273-fill-19e.pdf) 2018 – Fillable PDF (t1273-fill-18e.pdf) 2017 – Fillable PDF (t1273-fill-17e.pdf) 2016 – Fillable PDF (t1273-fill-16e.pdf) 2015 – Fillable PDF (t1273-fill-15e.pdf) 2014 – Fillable PDF (t1273-fill-14e.pdf) 2013 – Fillable PDF (t1273-fill-13e.pdf) 2012 – Fillable PDF (t1273-fill-12e.pdf) Print and fill out by hand Standard print PDF (t1273-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t1273-23e.pdf) 2022 – Standard print PDF (t1273-22e.pdf) 2021 – Standard print PDF (t1273-21e.pdf) 2020 – Standard print PDF (t1273-20e.pdf) 2019 – Standard print PDF (t1273-19e.pdf) 2018 – Standard print PDF (t1273-18e.pdf) 2017 – Standard print PDF (t1273-17e.pdf) 2016 – Standard print PDF (t1273-16e.pdf) 2015 – Standard print PDF (t1273-15e.pdf) 2014 – Standard print PDF (t1273-14e.pdf) 2013 – Standard print PDF (t1273-13e.pdf) 2012 – Standard print PDF (t1273-12e.pdf) 2011 – Standard print PDF (t1273-11e.pdf) 2010 – Standard print PDF (t1273-10e.pdf) 2009 – Standard print PDF (t1273-09e.pdf) 2008 – Standard print PDF (t1273-08e.pdf) 2007 – Standard print PDF (t1273-07e.pdf) 2006 – Standard print PDF (t1273-06e.pdf) 2005 – Standard print PDF (t1273-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T2SCH460 Northwest Territories Investment Tax Credit
Accessible Fillable PDF (t2sch460-fill-13e.pdf) Print and fill out by hand Standard print PDF (t2sch460-13e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2005 – Standard print PDF (t2sch460-05e.pdf) 2000 – Standard print PDF (t2sch460-00e.pdf) 1999 – Standard print PDF (t2sch460-99e.pdf) 1998 – Standard print PDF (t2sch460-98e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...