Search - 2005年 抽纸品牌 质量排名

When the CRA receives a MAP request from a taxpayer, the request is registered in a tracking system and assigned to one of the four MAP – APA sections or to the MAP – Technical Cases Section. ... This information circular has been revised several times, and the CRA now operates under Information Circular 71-17R5, Guidance on Competent Authority Assistance Under Canada’s Tax Conventions, dated January 1, 2005. ... The following table shows the ending inventory of 176 cases, categorized by industry and individuals on December 31, 2017: Table 15: Ending inventory by industry Industry Cases % Auto and Other Transportation Equipment 6 3% Chemical and Allied Industries 10 6% Clothing and Textile 6 3% Computer and Electronics 11 6% Construction Equipment and Materials 28 16% Finance and Insurance 11 6% Health 18 10% Metals and Minerals 22 13% Petroleum 6 3% Retail Trade 9 5% T1 (income tax for individuals) 24 15% Technical, Scientific and Professional Services 5 3% Other * 20 11% Total 176 100% * Includes cases in several other industries, such as agriculture, food & beverage, machinery, management & administrative services, transportation & warehousing services, wholesale trade as well as wood and paper. ...

Two years later, on December 12, 2005, legislation came into effect to legally change our name to Canada Revenue Agency (CRA). ... Benefit Programs- Children's Special Allowances (CSA) Program- Class of Record (CRA ABSB 625) Children's Special Allowances- Personal Information Bank (CRA PPU 620) Taxpayer Services- Enquiries- Class of Record (CRA ABSB 141) Benefit Programs – Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB) and Canada Recovery Caregiving Benefit (CRCB)- Class of Record (CRA ABSB 649) Benefit Programs- Canada Recovery Benefit, Canada Recovery Sickness Benefit, and Canada Recovery Caregiving Benefit (CRA PPU 642) Benefit Programs- Canada Child Benefits and other Federal, Provincial, and Territorial Programs and Supplements- Class of Record (CRA ABSB 646) Canada Child Benefit and Related Benefits- Personal Information Bank (CRA PPU 063) Benefit Programs- Disability Tax Credit (DTC) Program- Class of Record (CRA ABSB 647) Disability Tax Credit (DTC) Program- Personal Information Bank (CRA PPU 218) Benefit Programs- Working Income Tax Benefit Program- Class of Record (CRA ABSB 346) Working Income Tax Benefit- Personal Information Bank (CRA PPU 178) Benefits Programs- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit and other related Provincial and Territorial Credit Programs- Class of Record (CRA ABSB 648) Goods and Services Tax / Harmonized Sales Tax Credit (GST/HST credit)- Personal Information Bank (CRA PPU 140) Benefit Programs- Canada Dental Benefit- Class of Record (CRA ABSB 645) Canada Dental Benefit- Personal Information Bank (CRA PPU 644) Benefit Programs- One-time top-up to the Canada Housing Benefit- Class of Record (CRA ABSB 626) One-time top-up to the Canada Housing- Personal Information Bank (CRA PPU 621) Canada Emergency Benefits and Canada Recovery Benefits Validation – Class of Record (CRA CVB 192) Canada Emergency Benefits / Canada Recovery Benefits / Canada Worker Lockdown Validation – Personal Information Bank (CRA PPU 183) Core Responsibility- Taxpayers’ Ombudsperson Canadians have access to trusted and independent review of service complaints about the CRA. ... Contracts (under development) Information sharing arrangements and agreements CRA Manuals Appeals Branch @AO-Help-CPP/EI @GST/HST-AOhelp @ITA_AOhelp @LOHelp @TRP-Intakehelp Appeals Manual CPP/EI Appeals Procedures Manual CPP/EI Litigation Manual Taxpayer Relief Procedures Manual Assessment, Benefit, and Services Branch Accounting Data Capture – 4340 Amendment System (AS) Manual – 9860 Assessing Procedures Related to the Part XIII.2 Return – 4046.(40) Authentication Management Services – Helpdesk– 2000 Automated Subsidiary Ledger (ASL) System Functionalities – 5600 Automated Subsidiary Ledger System Instructions – 5700 Automated Trust System (ATS) – 4700 Authorizations Procedures Benefits Operations Manual Benefit Examination Team (BET) – 6200 Benefits Validation Manual – 6300 Business Enquiries Reference Guide Business Registration Manual Cancellation Examination – 4082 Common User Information – 9910 Community Volunteer Income Tax Program (CVITP) Coordinator’s Manual Complex SERS manual Confidence Validity Guidelines – 4070 Confidentiality for Taxpayer Services – Individual Programs – 3980 Corporate Suspense Reference CPP Record of earnings Program Procedures Manual – 9890 Discounters – 4032.8 Document Control – 1040 DTC Quality Review Manual EFILE application process – 4032.12 EFILE helpdesk information and resolving problems– 4032.15 EFILE Helpdesks information – 4032.(16) EFILE Monitoring – 4032.18 EFILER Information system (EIS) – 4032.4 EFILE Testing – 4032.13 EFILE Transmission Information system – 4032.5 Electronic Filing for individual Income Tax and Benefit Returns – 4032 Electronic Filer list program – 4032.6 Electronic Filing programs – 4032.14 ERA Statistics on Cognos – 99(27)0 ERA User Guide – 9810 Error Inspection Control– 4091 Error Inspection – Error Clues – Electronic Returns – 4092.32 Error Inspection – Error Clues – Paper Returns– 4092.31 Error Inspection – Supplementary Instructions – Paper Returns– 4092.2 Error inspection – Work Instructions – Electronic Returns – 4092.3 Error inspection – work instructions – Paper returns – 4092.1 Error Inspection Work Instructions – IOTSO – 4092.31NR Explanation Codes and Messages 40(10)8 Explanation Codes used on Reassessment – 19(20)0 Family orders and agreements enforcement assistance and refund set-off programs – 3990 First Home Savings Account (FHSA) Program – 19(29) Form RC391 – Guidelines and Procedures for the Sudbury Tax Centre Form 1261 – Guidelines and Procedures for the Sudbury Tax Centre Functional Currency (FC) manual General Work Instructions for Reassessments – 1910-30 GST/HST Adjustment and Processing Procedures Manual (GAPP) GST/HST Rebates Processing (GRP) Manual Helpdesk Manual – 98(12) Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0 Individual Accounting transaction and transcript preparation – 99(19)0 Individual & Business Correspondence Guide – BE Individual & Business Correspondence Guide- ITE Information Returns Procedures Manual – 98(13) Insolvency – 4041 Instalment Program – 99(15)0 Internal Referrals – 1950 International and Non-resident reassessments (INRR) Workloads – 19(11)0 Internet WAC File Maintenance Help Guide – 98(11) Law and Policy (Information on returns and due dates, and interest and penalty rules) – 9960 Lifelong Learning Plan (LLP) Error correction Systems Workloads – 19(14)0 Manual Notice Production – 5400 Medical Resource Guide (MRG) Miscellaneous Accounting Activities – 99(13) My Business Account (MyBA) Enquiries Reference Guide Non-Resident Registration Manual Non-Resident Security Manual Non-Resident Workloads Penalties – 19(15)0 Pension Reform – 19(24)0 Processing, validation and compliance of registered retirement saving plans (RRSP) and of registered education saving plans (RESP) – 19(23)0 Program Account Information System (PAIS) Manual Quality Review Manual RC391 manual – Non-Resident Representative Number (NRRN) Reassessment Processing Instructions – 1970 Recording and Flagging Procedures – 40(10)9 Referrals – 4033 Refund Set-Off (RSO) Program – 3020 Regular SERS manual Remission Orders – 99(21)0 Reviewer Instructions – 40(10)(10) Revenue Ledger Field Operations manual Review Procedures – 1990 Selection – 4031 Sorting and Numbering – 4400 Special Processing Instructions – 1980 Specialized Processing – 4095 Specialized Processing – Error Clue 410 and Error Clue 558 – 4096 Specialty Business Returns Manual SPG/TCA Control Instructions – 40(10)(11) SPG/TCA Processing for non-residents type return – 4046.(50) Standardized Accounting (SA) Manual Standardized Case Management System Reference Statements of Account – 9950 Error Inspection – Supplementary Instructions – Paper Returns– 4092.2 T1 Accounting Error Correction – 3550 T1BEN Case Decision Support System Guide – 9830 T1BEN Tax-Free Savings Account Enquiries User Guide for IITE agents – 9020 T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010 T1 Case System eGuide – 9990 T1 Data Capture Keying Instructions – 4320-27 T1 EFILE – 4032.2 T1 IDENT Update – 4086 T1 keying – Coordinator – 4328-29 T1 Migration (TIM) System – 19(28)0 T1 Mismatch / suspicious activities – 99(22) T1 Tax Calculation Procedures – 19(21)0 T1 Taxfiler Representative Identification System T1/T3 Accounting Activity Type and Internal Targets – 9840 T1/T3 Accounting Related Guidelines – 9970 T1 and T3 Legal Manual T2 Assessing Manual – Scientific Research And Experimental Development (SR&ED) T2 Assessing Reference Manual T2 Control & Services Manual T2 Corporation Internet Filing Helpdesk Procedures Manual T3 Assessing- 4200 T3 Assessing – 4810 T3APP Procedures T3 Control – 4840 T3 Direct Data entry information – 4820 T3 Error Inspection (EI) – 4870 T3 Explanation Codes – 4890 T3 Ident – 4900 T3 Reassessment (RAP) Control – 4860 T3 Reassessment Processing (RAP) – 4910 T3 Returns Accounting – 99(18)0 T3 Referrals – 4850 T3 Selection – 4830 T3 Specialized Process Group (SPG) – 4880 T3 Taxfiler Representative Identification System (TRIS) Technical Help Guide TOM 19(27) Disability Tax Credit Manual T4 ROE Ident Procedures Manual – 98(15) T5 Manual – 98(16) Tax Centre Assessment, Sub Ledger Reassessment & Code 5 Reassessment Program Accounting Activities – 99(14)0 Tax-Free Savings Account Program – 9000 Taxpayer Contact (TPC) – 9850 Taxpayer Requested Reassessment Processing Instructions – 1960 TCA Assessing and Specialized Assessing Instructions – 40(10)5-6 Team Leader Procedures– 19(10) The RAPID Communication System – 9510-30 Topical Index – 19 TPR Control – 1940 TRUSTME– T3 Efile Transmission Info system – 4032.3 Working Income Tax Benefit (WITB) training modules with table of Contents Collections and Verification Branch Benefit Examination Team (BET) – 6200 Benefits Validation Manual – 6300 CARP Procedures Guide – 6160 CARP Project Specific Instructions – 6170 Compliance Operations Manual – Other Levies – 6510 Compliance Operations Manual – Payroll Compliance Compliance Operations Manual– GST/HST – 6500 Confidence Validities – 4092.4 Construction Summary Worksheet-Procedures for clerks Contract Payment Reporting System Corporation– GST HST Matching Review Guide – 6135 CS — Customs program TSO/NVCC collections — Account Closure & Removal CS — Customs program TSO/NVCC collections — Account intake, preparation and maintenance CS — Customs program TSO/NVCC collections — Account intake, preparation and maintenance CS — Customs program TSO/NVCC collections — Account security (ASEC) CS — Customs program TSO/NVCC collections — Account summaries CS — Customs program TSO/NVCC collections — Account transfer and association CS — Customs program TSO/NVCC collections — Acquisition and disposition CS — Customs program TSO/NVCC collections — Appeals CS — Customs program TSO/NVCC collections — Appraisals and valuations CS — Customs program TSO/NVCC collections — Books and records CS — Customs program TSO/NVCC collections — Collection limitation period (CLP) CS — Customs program TSO/NVCC collections — Collection restrictions CS — Customs program TSO/NVCC collections — Collections contact CS — Customs program TSO/NVCC collections — Compromise settlements CS — Customs program TSO/NVCC collections — Confidentiality CS — Customs program TSO/NVCC collections — Court documents CS — Customs program TSO/NVCC collections — Credit offsets CS — Customs program TSO/NVCC collections — Dates of invoices and notices CS — Customs program TSO/NVCC collections — Deceased taxpayers CS — Customs program TSO/NVCC collections — Department of Justice (JUS) CS — Customs program TSO/NVCC collections — Dockets CS — Customs program TSO/NVCC collections — Fees and charges CS — Customs program TSO/NVCC collections — Field calls CS — Customs program TSO/NVCC collections — Garnishment CS — Customs program TSO/NVCC collections — Insolvency CS — Customs program TSO/NVCC collections — Issues management CS — Customs program TSO/NVCC collections — Jeopardy CS — Customs program 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— Uncollectible debts CS — Customs program TSO/NVCC collections — Voluntary deposit CS — Emergency programs – Individual programs TSO/NVCC collections— Ability to pay CS — Emergency programs – Individual programs TSO/NVCC collections— Account and inventory management CS — Emergency programs – Individual programs TSO/NVCC collections— Benefit types CS — Emergency programs – Individual programs TSO/NVCC collections— Collections contact CS — Emergency programs – Individual programs TSO/NVCC collections— Confidentiality CS — Emergency programs – Individual programs TSO/NVCC collections— Deceased individuals CS — Emergency programs – Individual programs TSO/NVCC collections— Indigenous peoples CS — Emergency programs – Individual programs TSO/NVCC collections— Insolvency CS — Emergency programs – Individual programs TSO/NVCC collections— Issues management CS — Emergency programs – Individual programs TSO/NVCC collections— Letters, notices, and statements CS — Emergency programs – Individual programs TSO/NVCC collections— Mail CS — Emergency programs – Individual programs TSO/NVCC collections— Payments CS — Emergency programs – Individual programs TSO/NVCC collections— Request for information (RFI) CS — Emergency programs – Individual programs TSO/NVCC collections— Uncollectible debts CS — Tax programs TSO/NVCC collections — Crypto assets CS — Tax programs TSO/NVCC collections — Securing debt CS — Tax programs TSO/NVCC collections — "Centralized workloads and specialized accounts" CS — Tax programs TSO/NVCC collections — Account closure & removal CS — Tax programs TSO/NVCC collections — Account intake preparation & maintenance CS — Tax programs TSO/NVCC collections — Account summaries CS — Tax programs TSO/NVCC collections — Account transfer and association CS — Tax programs TSO/NVCC collections — Acquisition and disposition CS — Tax programs TSO/NVCC collections — Appraisals and valuation CS — Tax programs TSO/NVCC collections — Assessment dates CS — Tax programs TSO/NVCC collections — Asset Security CS — Tax programs TSO/NVCC collections — Books and records CS — Tax programs TSO/NVCC collections — Claims against the Crown CS — Tax programs TSO/NVCC collections — Collection limitation period (CLP) CS — Tax programs TSO/NVCC collections — Collections contact CS — Tax programs TSO/NVCC collections — Collections restrictions CS — Tax programs TSO/NVCC collections — Compromise settlements CS — Tax programs TSO/NVCC collections — Confidentiality CS — Tax programs TSO/NVCC collections — Court documents CS — Tax programs TSO/NVCC collections — Credit offsets CS — Tax programs TSO/NVCC collections — Deceased taxpayers CS — Tax programs TSO/NVCC collections — Deemed trust CS — Tax programs TSO/NVCC collections — Department of Justice (JUS) CS — Tax programs TSO/NVCC collections — Disputed amounts CS — Tax programs TSO/NVCC collections — Dockets CS — Tax programs TSO/NVCC collections — Fees and charges CS — Tax programs TSO/NVCC collections — Field calls CS — Tax programs TSO/NVCC collections — Garnishment CS — Tax programs TSO/NVCC collections — Indigenous peoples collections CS — Tax programs TSO/NVCC collections — Insolvency CS — Tax programs TSO/NVCC collections — Issues management CS — Tax programs TSO/NVCC collections — Jeopardy CS — Tax programs TSO/NVCC collections — Legal entities CS — Tax programs TSO/NVCC collections — Letters, notices and statements CS — Tax programs TSO/NVCC collections — Mail CS — Tax programs TSO/NVCC collections — Memorandum assessments CS — Tax programs TSO/NVCC collections — Naming conventions CS — Tax programs TSO/NVCC collections — Payments CS — Tax programs TSO/NVCC collections — Plan of action (POA) CS — Tax programs TSO/NVCC collections — Referrals CS — Tax programs TSO/NVCC collections — Refund inhibits CS — Tax programs TSO/NVCC collections — Refunds and rebates CS — Tax programs TSO/NVCC collections — Remission CS — Tax programs TSO/NVCC collections — Request for information CS — Tax programs TSO/NVCC collections — Requirement for information (RFI) CS — Tax programs TSO/NVCC collections — Searches and skip tracing CS — Tax programs TSO/NVCC collections — Seizure and Sale CS — Tax programs TSO/NVCC collections — Source documents and historical printouts CS — Tax programs TSO/NVCC collections — Statutory set-offs CS — Tax programs TSO/NVCC collections — Tax protesters CS — Tax programs TSO/NVCC collections — Tax treaty collections CS — Tax programs TSO/NVCC collections — Uncollectible debts CS — Tax programs TSO/NVCC collections — Voluntary Deposit Debt Management Call Centre – Common Topics Debt Management Call Centre Manual – Tax programs- GST/HST Debt Management Call Centre Manual – COVID-19 benefits procedures manual Debt Management Call Centre Manual – Government programs Debt Management Call Centre Manual – Government programs – Employment insurance Emergency recovery benefit Manual Debt Management Call Centre Manual – T1 Non-Filer Debt Management Call Centre Manual – Tax programs- PAYDAC Debt Management Call Centre Manual – Tax programs- T1 Debt Management Call Centre Manual – Tax programs- T2 Debt Management Call Centre Manual – Teletrace – Government- programs- Teletrace Debt Management Call Centre Manual – Teletrace – Tax programs- Teletrace Debt Management Call Centre Manual – Common Topics Due Diligence Process – 97 Foreign Source Matching – 19(16)0 GST/HST Non-Registrant Operations Manual – 6520 GST/HST Registration Review Manual – 6000 Line 105 Validation guide and procedures – 6125 Management and Team Leader Procedures Matching Program 19(17)0 Non Resident Withholding Job Aids Non-Filer – Tax Centre – Operations Manual Non-filer – Tax Services Office – Operations Manual Non-Filer Program Job Aids Non-Filer Program Topics (NFPT) Non-Resident Withholding Procedures Manual – 38 Refund Examination program – 9720 RQ Reference Guide – 6150 Sole Proprietorship– GST/HST Income Matching review Guide and Procedures – 6130 Source Deductions Accounting Manual Special Assessment Program – 9880 Supplementary Examination Manual Program – 9710 T1 Pre-Matching – 7000 T1-OVP Compliance – 9870 T3 Verification Program Manual- 9740 Trust Accounts Examination Manual – TOM6700 Underused Housing Tax Examination Manual Underused Housing Tax Return and Election Form Validation programs – 19(25)0 Workload development team business rules Compliance Programs Branch Audit Manual (combined version) Business Equity Valuations Operations Canadian Film or video Production Tax credit – guide to form T1131 Claim Review Manual for Research and Technology Advisors – SR&ED Program CRA Appraisers Guide to Fair Market Value for Self-Assessment Purposes under the Excise Tax Act Criminal Investigations Manual Exchange of Information services – reference guide Film or video Production Services tax credit guide for to form T1177 Financial Claim Review Manual: Review Procedures for Financial Reviewers GST/HST Audit and Examination Manual Guidelines for Resolving Claimants' SR&ED concerns Income Tax Audit Manual International Waivers Procedures Manual Large Business Audit Manual Non-resident Audit Manual Office Audit Procedures Manual Real Estate Appraisals Operational Manual Section 116 Non-Resident Disposition Manual T4088- Scientific Research and Experimental Development (SR&ED) Expenditures Claim – guide to Form T661 Tax Avoidance Manual The SR&ED Technical Review: A Guide for Claimants Voluntary Disclosure Program (VDP) Operations Manual Legislative Policy and Regulatory Affairs Branch Cannabis Audit Manual Cannabis Licensing Procedures CPP/EI Policy Manual CPP/EI Rulings Procedures Manual DTS Procedure Manual Excise Duty Tobacco Licensee Audit Report Excise Tax Licensing Procedures Manual Excise Tax, N15 and Air Travellers Security Charge Audit Manual Fuel Charge Audit Manual GST/HST Procedures Manual Guidelines for the imposition of administrative monetary penalties (AMPS) ITRD Procedure Manual Licensing Manual Registered Plans Directorate Technical Manual Social Security Manual Vaping Product Licensing Procedures under the Excise Act, 2001 Service, Innovation and Integration Branch Problem Resolution Program Procedures Manual – 9120 Service Complaints Program Procedures Manual Service Feedback System (SFS) Manual – Problem Resolution Program Service Feedback System (SFS) Manual – Service Complaints Program T1 Ben Case Management System Manual – Problem Resolution Program Additional Information The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. ...

The new Compensation Service Delivery model was implemented in July 2005 and a client satisfaction survey was administered in 2006. ...

" FREDERICTON E3B $6,155.19 FREDERICTON REGION SOLID WASTE COMMISSION FREDERICTON E3B $52,440.40 FUNDY REGION SOLID WASTE COMMISSION GRAND BAY-WESTFIELD E5K $96,373.60 GLENN ABBEY CO-OPERATIVE LTD MONCTON E1C $957.91 GOLDEN TERRACES SENIORS HOUSING CO-OPERATIVES LTD MONCTON E1C $837.51 GRAND FALLS REGIONAL HOUSING CORPORATION INC GRAND FALLS E3Y $2,530.34 GREATER MONCTON PEST CONTROL COMMISSION MONCTON E1A $4,808.67 GREATER MONCTON PLANNING DISTRICT COMMISSION MONCTON E1C $2,924.86 GREATER MONCTON SEWERAGE COMMISSION RIVERVIEW E1B $81,353.43 HEATHERWAY HOUSING CO-OPERATIVE SAINT JOHN E2L $1,011.37 HIGH MEADOW PARK HOUSING COOPERATIVE LIMITED SAINT JOHN E2L $620.28 JENNY'S SPRING HOUSING CO-OPERATIVE LTD SAINT JOHN E2L $1,116.05 Kennebecasis Valley Fire Department Inc. ROTHESAY E2E $7,275.88 KENT COUNTY SOLID WASTE COMMISSION BOUCTOUCHE E4S $4,917.39 KINGS COUNTY REGION SOLID WASTE PROVISIONAL COMMITTEE SUSSEX E4E $6,934.35 KODIAC PLACE INC PETITCODIAC E4Z $1,151.01 LA COMMISSION DES EGOUTS MICHAUD INC DSL de Saint-Andre E3Y $436.61 "LA COOPERATIVE D'HABITATION ""OASIS"" LTEE " TRACADIE-SHEILA E1X $553.50 LA COOPERATIVE D'HABITATION DE SHEDIAC LTEE/THE SHEDIAC HOUSING CO-OPERATIVE LTD MONCTON E1C $296.46 LA CORPORATION DE DEVELOPPEMENT DE ST-LEONARD INC ST-LEONARD E7E $3,497.12 LA MUNICIPALITE DE KEDGWICK KEDGWICK E8B $15,053.64 LA VILLE DE BOUCTOUCHE INC BOUCTOUCHE E4S $61,811.98 LAMEQUE CENTRE VILLE INC LAMEQUE E8T $2,233.97 LE VILLAGE DE LE GOULET INC LE GOULET E8S $11,765.24 LE VILLAGE DE NEGUAC NEGUAC E9G $16,787.02 LES DYNAMIQUES DE ST-JOSEPH INC ST-JOS-MADAWASKA E7B $457.35 LES JARDINS DE LA VALLEE LIMITEE ST JACQUES E7B $20,337.88 LES LOGEMENTS TRACADIE INC. ... Saint John E2K $26,454.97 RESTIGOUCHE PLANNING DISTRICT COMMISSION CAMPBELLTON E3N $4,718.83 RESTIGOUCHE SOLID WASTE CORPORATION CAMPBELLTON E3N $3,297.97 ROTHESAY REGIONAL JOINT BOARD OF POLICE COMMISSIONERS Quispamsis E2E $11,898.73 ROYAL DISTRICT PLANNING COMMISSION SUSSEX E4E $2,215.00 Saint John Non-Profit Housing Incorporated SAINT JOHN E2L $102,928.44 SAINT JOHN FREE PUBLIC LIBRARY SAINT JOHN E2L $7,975.10 SAINT JOHN HARBOUR BRIDGE AUTHORITY SAINT JOHN E2M $86,796.07 SAINT JOHN TRANSIT COMMISSION SAINT JOHN E2M $64,477.60 SALISBURY LIONS SENIOR CITIZENS COMPLEX (2005) INC. ...

Filipe Dinis – Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch (F&A) John Messina – Assistant Commissioner, Information Technology Branch – Internal Champion Dave Bennett – Assistant Commissioner, Assessment and Benefit Services Branch – External Champion Dennis Quinn – A/Director General, Strategic Management and Program Support Directorate, F&A Executive Summary This report summarizes the Agency's performance against the commitments in the Canada Revenue Agency (CRA) Sustainable Development (SD) National Action Plan 2011-2014. ... Figure 5: CRA Fleet Profile between 2005 and 2012 Vehicles Owned/Leased Year Traditional Hybrid ATF Total % Green 2005-2006 62 6 22 90 31% 2006-2007 57 13 22 92 38% 2007-2008 59 13 24 96 39% 2008-2009 56 13 27 96 42% 2009-2010 51 13 32 96 47% 2010-2011 42 11 36 89 53% 2011-2012 37 9 39 85 56% The ongoing greening of the CRA fleet is also contributing to reductions in annual GHG emissions. ... The SD message on the banner was “Energy reduction – you've got the power!” ...

Section Menu Number Title Last update NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians 2024-12-20 NEWS118 Excise and GST/HST News – No. 118 2025-01-10 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 2025-01-06 3-3-5-1 Place of Supply in a Province- Specific Rules for Intangible Personal Property 2025-01-06 EDM10-1-10 Completing a tobacco information return – Prescribed person 2024-08-09 3-3-2 Place of Supply in a Province- Overview 2024-08-09 3-3-3 Place of Supply in a Province- Tangible Personal Property 2024-08-09 3-3-4 Place of Supply in a Province- Real Property 2024-08-09 NEWS117 Excise and GST/HST News – No. 117 2024-08-20 NOTICE338 Information Requirements for Basic Grocery Ruling Requests 2025-01-21 NOTICE339 Input Tax Credits Related to Dental Practices 2024-10-25 P-257 Application of the GST/HST to New Home Warranties Issued by Insurers 2025-01-16 NEWS116 Excise and GST/HST News – No. 116 2024-05-15 EDN95 Coordinated Vaping Duty System 2024-05-14 EDN96 Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024 2024-05-30 NOTICE336 Purpose-built Rental Housing Rebate 2024-06-19 NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-06-19 EDN97 Information for Tobacco Manufacturers – Specified Brands of Tobacco Products (Formerly Prescribed Brands) 2024-10-03 EDN82 Calculation of Vaping Duty 2024-11-06 LTN3 Subject Vessels Under the Select Luxury Items Tax Act 2023-01-09 LTN4 Subject Aircraft Under the Select Luxury Items Tax Act 2023-01-09 EDN83 Vaping Product Marking Requirements 2024-07-05 NEWS112 Excise and GST/HST News- No. 112 2022-11-08 EDM1-6-1 Administrative Penalties Under the Excise Act, 2001 2023-02-24 EDN84 Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products 2024-10-03 UHTN1 Introduction to the Underused Housing Tax 2025-01-30 UHTN2 Calculating the Underused Housing Tax Payable 2025-04-09 UHTN3 Filing a Return and Paying the Underused Housing Tax 2025-04-09 UHTN4 Exemptions for Specified Canadian Partnerships, Trusts and Corporations 2025-04-09 UHTN5 Exemption for Vacation Properties 2025-04-09 NOTICE324 Mining Activities in respect of Cryptoassets 2025-06-24 UHTN6 Exemption for Primary Place of Residence 2023-02-07 UHTN9 Exemptions for Residential Properties That Cannot be Used Year-round 2023-02-07 UHTN10 Exemptions for Uninhabitable Residential Properties 2024-10-03 UHTN11 Exemption for New Owners 2024-10-03 UHTN7 Exemption for Qualifying Occupancy 2023-02-07 UHTN8 Special Rule and Elections for Individual Owners of Multiple Residential Properties 2023-02-07 UHTN12 Exemptions for Deceased Individuals and Their Personal Representatives or Co-owners 2024-10-03 UHTN13 invalid title format: no space found--- GI-200 Application of the GST/HST to Credit Card Surcharges 2023-03-27 RC4215 CANCELLED- Canada Carbon Rebate 2023-07-04 UHTN14 Exemption for Vacation Properties: Manual Place-search Instructions 2023-03-23 UHTN15 Questions and Answers About the Underused Housing Tax 2024-10-03 NEWS113 Excise and GST/HST News- No. 113 2023-03-27 EDN88 Quarterly Filing and Remitting for All Cannabis Licensees 2023-05-03 ED212-13 Filing Requirements for Licensed Brewers 2024-10-10 RC4476-YT Birth Registration and Canada Child Benefits- Yukon 2023-10-30 RC4073 Protocol- Between the Appeals Branch and Collections and Verification Branch (CVB) 2023-07-25 NOTICE325 Services Provided by Certain Insurance Intermediaries 2023-07-25 ESTRULINGS Requesting an Excise and Specialty Tax Ruling or Interpretation 2024-10-03 NEWS114 Excise and GST/HST News- No. 114 2024-01-04 FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities 2025-03-16 NEWS115 Excise and GST/HST News- No. 115 2023-12-21 NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation 2024-10-03 EDN89 General Information – Legislative Amendments With Respect to Vaping Products 2024-01-22 ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024 2024-02-01 3-9 Early/Late Payments 2024-02-16 NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht 2024-03-11 UHTN16 Proposed Amendments to the Underused Housing Tax 2024-10-03 NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation 2024-03-14 NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-03-14 NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens 2024-03-14 NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services 2024-03-20 NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services 2024-03-20 NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands 2024-10-03 NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax 2018-02-09 IC00-1R6 Voluntary Disclosures Program 2017-12-15 13-5 Non-creditable Tax Charged 2020-09-29 14-1 Direct Sellers 1995-01-01 15-1 General Requirements for Books and Records (Revised June 2005) 2005-06-29 15-2 Computerized Records (Revised June 2005) 2005-06-29 16-3 Cancellation or Waiver of Penalties and Interest 2009-01-09 17-1-1 Products and Services of Investment Dealers 2001-11-06 17-1 Definition of Financial Instrument 1999-04-01 17-10 Tax Discounters 2000-01-06 17-2 Products and Services of a Deposit-Taking Financial Institution 2000-04-12 17-8 Credit Unions 2000-02-22 19-1 Real Property and the GST/HST 2002-01-21 19-2-1 Residential Real Property- Sales 2000-02-16 19-2-2 Residential Real Property- Rentals 2003-02-17 19-2-3 Residential Real Property- Deemed Supplies 2002-01-23 19-2-4 Residential Real Property- Special Issues 2001-12-20 19-2 Residential Real Property 2002-12-24 19-3-1-1 Stated Price Net of Rebate 2006-08-22 19-3-1-2 Stated Price Net of Rebate- GST at 5% 2007-12-13 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 2005-10-11 19-3-2 Rebate for Builder-Built Unit (Land Leased) 2002-02-21 19-3-3 Rebate for Cooperative Housing 2000-02-16 19-3-4 Rebate for Owner-Built Homes 2002-02-21 19-3-5 Rebate to Owner of Land Leased for Residential Use 2002-02-05 19-3-6 Rebate on Non-Registrant's Sale of Real Property 1998-09-15 19-3-7 Real Property Rebates- Special Issues 2000-02-16 19-3-8-1 New Housing Rebates and HST at 13% 2008-01-11 19-3-8 New Housing Rebates and the HST 2007-12-21 19-3 Real Property Rebates 2002-02-21 19-4-1 Commercial Real Property- Sales and Rentals 1999-09-08 19-4-2 Commercial Real Property- Deemed Supplies 2001-01-14 19-5 Land and Associated Real Property 2002-06-05 2-1 Required registration 1999-11-16 2-2 Small suppliers 2000-10-16 2-3 Voluntary registration 2003-04-01 2-4 Branches and divisions 2002-11-27 2-5 Non-resident registration 2006-02-23 2-6 Security requirements for non-residents 1999-11-16 2-7 Cancellation of Registration 2005-05-26 25-2 Designation of Hospital Authorities 2009-03-17 27-1 Calculating the GST/HST on Tour Packages 2009-06-08 27-2 Conventions 2009-08-27 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 2010-01-13 28-2 Freight Transportation Services 2017-09-21 3-1 Liability for Tax 2000-09-08 3-3 Place of Supply 2004-04-19 3-4 Residence 2000-04-25 4-1 Drugs and Biologicals 2000-06-20 4-2 Medical and Assistive Devices 2002-01-15 4-5-1 Exports- Determining Residence Status 2000-04-04 4-5-3 Exports – Services and Intangible Personal Property 2023-12-07 7-5 Electronic Filing and Payment 2025-05-14 8-1 General Eligibility Rules 2005-05-10 8-2 General Restrictions and Limitations 2012-02-13 B-084R Treatment of Used Goods 1999-08-11 CHARITIESNEWS-01 ARCHIVED- Registered Charities Newsletter- Autumn 1991- No. 1 1995-01-01 CHARITIESNEWS-04 ARCHIVED- Registered Charities Newsletter- Spring 1994- No. 4 1995-01-01 CHARITIESNEWS-05 ARCHIVED- Registered Charities Newsletter- Winter 1995-96- No. 5 1995-01-01 CHARITIESNEWS-06 ARCHIVED- Registered Charities Newsletter- Summer 1996- No. 6 1996-06-21 CHARITIESNEWS-07 ARCHIVED- Registered Charities Newsletter- Summer 1998- No.7 1998-06-21 CHARITIESNEWS-08 ARCHIVED- Registered Charities Newsletter- Spring 1999- No. 8 1999-03-21 CHARITIESNEWS-09 ARCHIVED- Registered Charities Newsletter- Spring 2000- No. 9 2000-07-14 CHARITIESNEWS-10 ARCHIVED- Registered Charities Newsletter- Spring 2001- No. 10 2001-02-07 CHARITIESNEWS-15 ARCHIVED- Registered Charities Newsletter No. 15 2003-04-02 IC-CHECKLIST Income Tax Information Circular- Checklist 2018-03-23 CONTACTS Contact Information – Excise and Specialty Tax Directorate 2024-10-30 EDM1-1-1 The Excise Duty Program 2012-10-05 EDM1-1-5 Instrument Approval 2013-02-05 EDM1-1-6 Formulation Approval Process 2018-02-22 EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee 2023-02-03 GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages 2008-02-14 GI-113 Specially Designed Training to Assist Individuals with Autism 2014-08-15 GI-124 Municipal Designation of Organizations Providing Rent Geared to Income Housing 2012-01-04 IC05-1R1 Electronic Record Keeping 2020-02-24 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R9 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2025-06-18 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R7 Registered Retirement Income Funds 2025-06-05 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC89-2R3 Directors' Liability 2014-04-10 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC98-1R8 Tax Collections Policies 2023-07-19 IC99-1R4 Registered Disability Savings Plans 2023-11-15 NEWS100 ARCHIVED- Excise and GST/HST News- No. 100 (November 2016) 2016-11-08 NEWS79 ARCHIVED- Excise and GST/HST News- No. 79 (Winter 2011) 2011-02-28 NEWS81 ARCHIVED- Excise and GST/HST News – No. 81 (summer 2011) 2011-08-25 NEWS83 ARCHIVED- Excise and GST/HST News- No. 83 (Winter 2012) 2012-01-24 NEWS84 ARCHIVED- Excise and GST/HST News- No. 84 (Spring 2012) 2012-05-08 NEWS85 ARCHIVED- Excise and GST/HST News – No. 85 (Summer 2012) 2012-07-31 NEWS86 ARCHIVED- Excise and GST/HST News- Fall 2012- No. 86 2012-11-22 NEWS87 ARCHIVED- Excise and GST/HST News – No. 87 (Winter 2013) 2013-03-01 NEWS88 ARCHIVED- Excise and GST/HST News- No. 88 (Spring 2013) 2013-05-30 NEWS89 ARCHIVED- Excise and GST/HST News- No. 89 (Summer 2013) 2013-08-16 NEWS90 ARCHIVED- Excise and GST/HST News- No. 90 (Fall 2013) 2013-11-19 NEWS91 ARCHIVED- Excise and GST/HST News- No. 91 (2014) 2014-05-01 NEWS92 ARCHIVED- Excise and GST/HST News- No. 92 (2014) 2014-07-29 NEWS93 ARCHIVED- Excise and GST/HST News- No. 93 (2014) 2014-10-16 NEWS94 ARCHIVED- Excise and GST/HST News- No. 94 (January 2015) 2015-01-14 NEWS95 ARCHIVED- Excise and GST/HST News- No. 95 (April 2015) 2015-04-08 NEWS96 ARCHIVED- Excise and GST/HST News- No. 96 (June 2015) 2015-06-24 NEWS97 ARCHIVED- Excise and GST/HST News- No. 97 (November 2015) 2015-11-17 NEWS98 ARCHIVED- Excise and GST/HST News- No. 98 (March 2016) 2016-03-11 NEWS99 ARCHIVED- Excise and GST/HST News- No. 99 (June 2016) 2016-06-24 NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education 2013-03-26 NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax 2024-01-17 RC4022 General Information for GST/HST Registrants 2024-09-06 RC4027 Doing Business in Canada- GST/HST Information for Non-Residents 2024-01-16 RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 2018-04-06 RC4058 Quick Method of Accounting for GST/HST 2024-08-28 RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2025-04-08 RC4081 GST/HST Information for Non-Profit Organizations 2023-12-14 RC4082 GST/HST Information for Charities 2024-01-02 RC4088 General Index of Financial Information (GIFI) 2023-08-23 RC4110 Employee or Self-employed? 2023-10-25 RC4120 Employers' Guide- Filing the T4 slip and Summary 2024-11-28 RC4177 Death of an RRSP Annuitant 2024-09-11 RC4210 GST/HST Credit 2024-07-02 RC4405 CANCELLED- GST/HST Rulings- Experts in GST/HST Legislation 2016-12-07 RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2025-04-08 RC4445 T4A-NR- Payments to Non-Residents for Services Provided in Canada 2024 2024-10-10 RC4460 Registered Disability Savings Plan 2024-10-02 RC4477 CANCELLED Tax-Free Savings Account (TFSA) Guide for Issuers 2024-10-18 T4002 Self-employed Business, Professional, Commission, Farming, and Fishing Income 2025-04-30 T4040 RRSPs and Other Registered Plans for Retirement 2024-11-01 T4114 Canada Child Benefit and related federal, provincial, and territorial programs 2024-12-11 GI-196 GST/HST and Commercial Ride-sharing Services 2024-10-15 NEWS102 ARCHIVED- Excise and GST/HST News- No. 102 (July 2017) 2017-07-28 EDRATES Excise Duty Rates 2025-02-12 RC563 Ethnography of homeless and housing-insecure Canadians' experiences filing taxes and accessing benefits 2018-03-16 IC70-6R12 Advance Income Tax Rulings and Technical Interpretations 2022-04-01 EDN52 CANCELLED Obtaining and Renewing a Cannabis Licence 2025-03-19 EDN54 CANCELLED General Overview of the Cannabis Excise Stamps 2025-03-19 EDN53 CANCELLED General Information for Cultivators, Producers and Packagers of Cannabis Products 2025-03-19 NEWS104 ARCHIVED- Excise and GST/HST News- No. 104 (July 2018) 2018-07-11 NOTICE308 GST/HST and Investment Limited Partnerships 2018-07-04 ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada 2022-06-14 ED212-12 Related or Associated Persons Rules for Brewers 2018-07-13 3-6 Conversion of Foreign Currency 2018-07-24 EDN55 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products 2025-03-19 FCN1 Registration Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 RC642 Film and Media Tax Credits 2018-09-17 RC643 Working in Canada Temporarily 2018-09-17 IC97-2R20 Customized Forms 2023-10-26 NEWS105 ARCHIVED- Excise and GST/HST News- No. 105 2018-12-06 NOTICE309 Amendments to the Printed Book Rebate – Questions and Answers 2019-01-15 21-2 Residential Care Services 2019-01-18 21-3 Respite Care Services 2019-01-18 FCRATES Fuel Charge Rates 2025-04-01 FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN3 Annual Charge on Fuel Held in a Listed Province on Adjustment Day 2025-03-16 FCN4 Importers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN5 Emitters Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN6 Road Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN7 Users Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN8 Air Carriers, Marine Carriers, Specified Air Carriers or Specified Marine Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 FCN9 Rail Carriers or Specified Rail Carriers Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN60 CANCELLED Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals 2025-03-19 NOTICE310 Expiry of Maa-nulth First Nations exemption – Application of the GST/HST and the FNGST 2019-08-25 NEWS106 ARCHIVED- Excise and GST/HST News- No. 106 2019-06-14 NOTICE311 Proposed Exemption of Multidisciplinary 2019-05-31 NOTICE312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos 2019-05-31 NOTICE313 Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices 2019-05-31 ETSL78 Information for Vendors, Purchasers and End-Users Regarding the Application of the Excise Tax on Fuel for Use as Ships’ Stores 2024-05-23 RC4654 CANCELLED Guide for Designated Educational Institutions- Filing the T2202, Tuition and Enrolment Certificate and Summary- 2024 2024-10-25 FCN10 Regulations Amending the Fuel Charge Regulations Made Under the Greenhouse Gas Pollution Pricing Act 2025-03-16 EDN61 Excise Stamping Regime – Transition to New Contract 2019-08-07 20-1 School Authorities- Elementary and Secondary Schools 2019-12-11 20-2 Public Colleges 2019-12-11 20-3 Universities 2023-12-19 20-4 Vocational Schools and Courses 2022-05-02 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 2019-12-11 20-6 Tutoring and Equivalent Services 2019-12-11 20-7 Second-language Instruction 2019-12-11 20-8 Educational Services Made to a Non-resident 2019-12-11 20-9 Election to Make Exempt Supplies of Educational Services Taxable 2019-12-11 NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List 2020-10-16 RC4443-1 How to file a CPP/EI appeal to the Tax Court of Canada 2022-01-31 RC4443-2 Appealing Income Tax Assessments to the Tax Court of Canada 2022-01-31 RC4443-3 Appealing GST/HST Assessments to the Tax Court of Canada 2022-01-31 FCN11 Marketable Natural Gas and Non-Marketable Natural Gas Distributed Through Pipelines 2025-03-16 21-1 Child Care Services 2019-12-11 NEWS107 ARCHIVED- Excise and GST/HST News- No. 107 2020-02-19 GI-197 Out-of-Pocket Expenses 2021-12-17 NOTICE315 Skowkale First Nation Implements the First Nations Goods and Services Tax 2020-04-02 NOTICE316 The Toquaht Nation Implements the First Nations Goods and Services Tax 2020-04-09 NOTICE317 The Ucluelet Nation Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE318 The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax 2020-04-17 NOTICE319 The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax 2020-05-04 NOTICE320 The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax 2020-06-18 NOTICE321 The Ka:'yu:'k't'h'/Che:k’tles7et'h' First Nations Implement the First Nations Goods and Services Tax 2020-07-16 EDN65 CANCELLED Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products 2020-07-22 NEWS108 ARCHIVED- Excise and GST/HST News- No.108 2020-09-08 T1000-2 Completing Form T1000-1, Registered Journalism Organization Information Return 2021-12-09 ETSL79 Application of the Excise Tax to Fuel Sold in Canada for Immediate Export 2021-04-21 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 2021-07-23 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 2021-07-23 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 2024-10-10 FCN14 CANCELLED Rebate under Section 49 2024-08-29 NEWS109 Excise and GST/HST News- No.109 2021-06-28 NEWS110 Excise and GST/HST News- No. 110 2022-04-19 ETSL80 Refund of Federal Excise Tax for Goods Purchased or Imported by a Province Without a Reciprocal Taxation Agreement With the Government of Canada 2024-10-03 EDBN29 CANCELLED Adjusted Rates of Excise Duty on Beer Effective April 1, 2022 2023-04-03 RC4657 T3 Electronic Filers Manual 2025-02-20 14-7 Closely Related Corporations 2023-06-20 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 2023-06-20 GI-198 Osteopathic Service Providers 2024-10-03 GI-199 Tax Relief for Specially Equipped Motor Vehicles 2022-04-28 P-256 Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates 2024-10-03 EDBN30 CANCELLED K50B Filing and Payment Schedules for Brewers (from July 2022 to December 2024) 2025-03-03 NOTICE322 Recovery of the GST/HST Under the Digital Economy Measures 2022-04-26 EDN75 CANCELLED Repeal of Excise Duty Exemption for 100% Canadian Wine 2025-06-18 NOTICE323 Proposed GST/HST Treatment of Assignment Sales 2022-05-26 EDN76 CANCELLED Budget 2022 – Quarterly Filing and Remitting for Cannabis Licensees 2024-07-04 NEWS111 Excise and GST/HST News- No. 111 2022-06-01 EDBN31 Elimination of Excise Duty on Non-alcoholic Beer 2022-06-24 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 2022-06-23 LTN1 Registration Under the Select Luxury Items Tax Act 2022-07-15 1-4 Excise and GST/HST Rulings and Interpretations Service 2021-05-06 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 2008-04-11 13-2 Rebates – Legal Aid 2016-05-31 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 2010-04-09 14-4 Sale of a Business or Part of a Business 2010-12-22 14-5 Election to Deem Supplies to be Made for Nil Consideration 2023-06-20 14-6 Trade Unions and Similar Employee Associations 2017-03-29 16-2 Penalties and Interest 2009-01-09 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 2010-04-29 16-4 Anti-avoidance Rules 2024-07-11 17-14 Election to Deem Supplies to be Financial Services and Related Election for Selected Listed Financial Institutions 2024-10-10 17-16 GST/HST Treatment of Insurance Claims 2014-08-16 17-6-1 Definition of “Selected Listed Financial Institution” 2014-07-29 17-6 Definition of “Listed Financial Institution” 2014-07-30 17-7 De Minimis Financial Institutions 2013-02-12 17-9 Insurance Agents and Brokers 2013-06-20 18-2 Provincial Governments 2020-02-12 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 2016-03-16 28-1 Ferries, Toll Roads and Toll Bridges 2009-06-22 28-3 Passenger Transportation Services 2019-07-26 3-3-1 Drop-Shipments 2008-10-08 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 2016-04-12 31-0 GST/HST Memorandum 31, Objections and Appeals 2025-01-15 4-3 Basic Groceries 2009-04-23 4-4 Agriculture and Fishing 2008-05-12 4-5-2 Exports – Tangible Personal Property 2014-08-13 5-3 Exempt Legal Services 2016-05-31 8-3 Calculating Input Tax Credits 2014-08-07 8-4 Documentary Requirements for Claiming Input Tax Credits 2012-08-09 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 2011-11-14 9-1 Taxable Benefits (Other than Automobile Benefits) 2011-11-14 9-2 Automobile Benefits 2011-11-14 9-3 Allowances 2012-06-27 9-4 Reimbursements 2012-06-27 97-211 Indian Settlement Remission Orders Tax Relief 1997-11-14 ATSCRATES Air Travellers Security Charge (ATSC) Rates 2024-10-10 B-002 Coupons and Bottle Deposits (TIB- B-002) 1995-01-01 B-032 Expenses Related to Pension Plans 2018-02-16 B-037R Imported Computer Software (TIB B-037R) 1995-03-30 B-038 Returnable Containers Other than Beverage Containers 2008-03-28 B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians 2024-10-03 B-046 Administrative Guidelines for Municipalities (TIB) 2003-02-11 B-052 GST Treatment of Products and Services of Life and Health Insurance Companies (TIB) 1995-01-01 B-053 Construction Supply and Installation Contracts (TIB) 1995-01-01 B-057 List of Products and Services of Trust Companies (TIB) 1995-01-01 B-068 Bare Trusts 2004-12-09 B-073 Sale of Freehold Mineral Titles 2006-01-26 B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province 1997-03-11 B-080R Rebates of HST on Supplies Made From the Participating Provinces 1997-12-10 B-081 Application of the HST to Imports 1997-03-11 B-087 GST-HST New Residential Rental Property Rebate 2002-02-05 B-088 Export Distribution Centre Program 2002-07-04 B-089 Returnable Containers 2002-04-23 B-090 GST/HST and Electronic Commerce 2002-07-12 B-091R Application of the GST/HST to Prepaid Funeral Arrangements 2008-11-27 B-092 Substantial Renovations and the GST/HST New Housing Rebate 2005-01-06 B-093 Application of GST/HST to Interment Rights and Prepaid Cemetery Arrangements 2008-11-27 B-094 Amendments to the Point-of-Sale Rebate for Printed Books 2010-04-09 B-095 The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) 2011-06-02 B-100 Standardized Accounting 2008-02-14 B-101 Trusts 2008-05-01 B-102 First Nations Goods and Services Tax- Place of Supply 2012-07-16 B-103 Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province 2012-07-05 B-104 Harmonized Sales Tax- Temporary Recapture of Input Tax Credits in Ontario and British Columbia 2010-06-21 B-105 Changes to the Definition of Financial Service 2016-06-29 B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST 2013-04-19 B-108 Changes to GST/HST Rules for Pension Plans- New Section 157 and Amendments to Section 172.1 2014-02-05 B-109 Application of the GST/HST to the Practice of Naturopathic Doctors 2015-07-31 B-110 Application of the GST/HST to the Practice of Acupuncture 2017-04-13 CHARITIESNEWS-02 ARCHIVED- Registered Charities Newsletter- Spring 1992- No. 2 1995-01-01 CHARITIESNEWS-03 ARCHIVED- Registered Charities Newsletter- Winter 1992-93- No. 3 1995-01-01 CHARITIESNEWS-06-1 ARCHIVED- Registered Charities Newsletter- Autumn 1996- Special Release 1996-09-21 CHARITIESNEWS-11 ARCHIVED- Registered Charities Newsletter- Autumn 2001- No. 11 2001-09-21 CHARITIESNEWS-12 ARCHIVED- Registered Charities Newsletter- Spring 2002- No. 12 2002-03-21 CHARITIESNEWS-13 ARCHIVED- Registered Charities Newsletter No. 13 2002-08-29 CHARITIESNEWS-14 ARCHIVED- Registered Charities Newsletter No. 14 2003-03-28 CHARITIESNEWS-16 ARCHIVED- Registered Charities Newsletter No. 16 2003-10-17 CHARITIESNEWS-17 ARCHIVED- Registered Charities Newsletter No. 17 2004-01-27 CHARITIESNEWS-18 ARCHIVED- Registered Charities Newsletter No. 18 2004-04-13 CHARITIESNEWS-19 ARCHIVED- Registered Charities Newsletter No. 19 2004-06-18 CHARITIESNEWS-20 ARCHIVED- Registered Charities Newsletter No. 20 2004-11-16 CHARITIESNEWS-21 ARCHIVED- Registered Charities Newsletter No. 21 2005-01-25 CHARITIESNEWS-22 ARCHIVED- Registered Charities Newsletter No. 22 2005-03-08 CHARITIESNEWS-23 ARCHIVED- Registered Charities Newsletter No. 23 2009-07-10 CHARITIESNEWS-24 ARCHIVED- Registered Charities Newsletter No. 24 2005-08-26 CHARITIESNEWS-25 ARCHIVED- Registered Charities Newsletter No. 25 2005-11-10 CHARITIESNEWS-26 ARCHIVED- Registered Charities Newsletter No. 26 2006-04-04 CHARITIESNEWS-27 ARCHIVED- Registered Charities Newsletter No. 27 2006-12-15 CHARITIESNEWS-28 ARCHIVED- Registered Charities Newsletter No. 28 2007-08-15 CHARITIESNEWS-29 ARCHIVED- Registered Charities Newsletter No. 29 2008-03-31 CHARITIESNEWS-30 ARCHIVED- Registered Charities Newsletter No. 30 2008-08-15 CHARITIESNEWS-31 ARCHIVED- Registered Charities Newsletter No. 31 2008-11-27 CHARITIESNEWS-32 ARCHIVED- Registered Charities Newsletter No. 32 2009-05-28 CHARITIESNEWS-33 ARCHIVED- Registered Charities Newsletter No. 33 2009-12-16 CURRATE Current Rates of Excise Taxes- Revised April 2008 2008-04-23 ED200-1 Licensing requirements for manufacturers of beer or malt liquor, wort, yeast, or malt products 2025-01-03 ED200-2 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Application and Issuance of Excise Duty Licenses 2007-09-21 ED200-3 Financial Security Requirement for Manufacturers of Beer or Malt Liquor, Wort, Yeast or Malt Products 2024-05-06 ED200-4 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Change after Issuance of Licence 1995-01-01 ED200-5 CANCELLED Guidelines for Excise Duty Licensing and Bonding- Alterations to Premises after Original Application 2007-09-21 ED200-51 Guidelines for Licensees- Excise Duty Payable on Deficiencies 2007-09-21 ED200-52 CANCELLED Guidelines for Licensees- Signatures 2007-09-21 ED200-53 Guidelines for Licensees- Submissions to the Laboratory and Scientific Services Division 2007-09-21 ED200-55 Guidelines For Licensees- Special Services Payable For The Alcoholometry System Goods And Services 2007-09-21 ED212-1 Brewery Regulations 2006-09-12 ED212-10 Guidelines for Brew on Premises Operations 2002-10-23 ED212-2 Departmental Regulations Respecting Breweries 1996-07-25 ED212-3 Guidelines For Brewery Operations- Excise Supervision 2007-09-21 ED212-4 Guidelines for Brewery Operations- Beer Produced 1999-04-08 ED212-5 Guidelines for Brewery Operations- Loss Allowance 1996-07-25 ED212-6 Guidelines For Brewery Operations- Inter-Brewery Shipments 2007-09-21 ED212-7 Credit Entitlements 2004-07-06 ED212-8 Guidelines for Brewery Operations- Beer Samples for Quality Control Purposes 2007-09-21 ED212-9 Guidelines for Brewery Operations- Destruction of Duty Paid Beer 2007-09-21 EDM1-1-2 CANCELLED- Regional Excise Duty Offices 2019-01-11 EDM10-1-1 Returns and Payments 2024-03-12 EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop 2023-02-03 EDM10-1-3 Completing an Excise Duty Return – Excise Warehouse Licensee 2023-02-03 EDM10-1-4 Completing an Excise Duty Return – Licensed User 2023-02-03 EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee 2023-02-03 EDM10-1-6 Completing an Excise Duty Return- Wine Licensee 2025-01-02 EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee 2023-02-03 EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer 2023-02-03 EDM10-3-1 Refunds 2012-10-18 EDM2-1-1 Licence Types 2018-02-26 EDM2-2-1 Obtaining and Renewing a Licence 2005-12-20 EDM2-2-2 Financial Security Requirement for Producers or Packagers of Spirits, Manufacturers of Tobacco Products and Prescribed Persons That Import Tobacco Products 2024-05-06 EDM2-3-1 Registration Types 2003-06-10 EDM2-4-1 Obtaining a Registration 2005-12-20 EDM3-1-1 Producers and Packagers of Spirits 2022-10-28 EDM3-1-2 Licensed Users 2013-10-31 EDM3-1-3 Registered Users 2003-07-23 EDM3-1-4 Alcohol Registrants 2003-06-23 EDM3-2-3 Labelling of Containers of Spirits 2008-05-12 EDM3-4-1 Losses of Spirits 2004-04-15 EDM3-8-1 Special Containers of Spirits 2007-10-19 EDM4-1-1 Producers and Packagers of Wine 2025-06-18 EDM4-1-2 Small Producers of Wine 2022-11-02 EDM4-1-3 Ferment-On-Premises Registrants 2003-06-23 EDM4-2-3 Labelling of Containers of Wine 2008-05-12 EDM4-4-1 Losses of Wine 2004-04-15 EDM4-8-1 Special Containers of Wine 2007-10-19 EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol 2005-04-25 EDM7-1-1 Manufacturers of Tobacco Products 2013-07-05 EDM7-1-2 Tobacco Dealers 2013-07-05 EDM7-1-4 Duty Free Shop Operators 2013-02-20 EDM8-1-1 Excise Warehouses 2013-10-04 EDM8-1-2 Special Excise Warehouses 2013-08-29 EDM9-1-1 General Requirements for Books and Records 2003-11-10 EDM9-3-1 Export Documentation 2005-01-31 EDN25 Sale of unstamped partially manufactured tobacco and activities of a tobacco licensee 2025-02-04 EDN28 Becoming a Prescribed Person under the New Tobacco Stamping Regime 2011-03-01 EDN29 Tobacco Stamping Regime- Excise Stamp Order Process 2011-03-01 EDN30 Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations 2011-06-27 EDN40 CANCELLED Semi-Annual Reporting Period for Certain Licensees 2024-10-03 ETSL30 Notice to Manufacturers and Wholesalers of Refined Petroleum Products 1996-04-03 ETSL36R Basic Facts- Insurance Premiums Other Than Marine 2005-02-28 ETSL43 Imposition of the air travellers security charge 2002-04-25 ETSL45 Air Travellers Security Charge (ATSC)- Refunds 2002-11-06 ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied 2004-12-20 ETSL57 Application of the Excise Tax on Air Conditioners in Unsalvageable or Scrap Vehicles 2006-03-22 ETSL65 Statutory End-User Refund Program and Elimination of Excise Tax Exemption for Renewable Fuels 2007-03-26 ETSL68 Frequently Asked Questions Regarding Part I of the Excise Tax Act 2008-02-08 ETSL69 Proposed Amendment to the Ships' Stores Regulations to Include Renewable Fuels 2008-04-25 ETSL76 Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector 2011-12-20 ETSL77 Budget 2016- Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel 2016-06-03 G300-6-1 Time of Liability General Rule (GST 300-6-1) 1995-07-07 G300-6-10 Coin-Operated Devices (GST 300-6-10) 1995-07-07 G300-6-11 Override Rule (GST 300-6-11) 1995-07-07 G300-6-15 Value not Ascertainable (GST 300-6-15) 1997-12-02 G300-6-16 Combined Supplies (GST 300-6-16) 1995-07-10 G300-6-2 Payments (GST 300-6-2) 1995-07-10 G300-6-3 Invoices (GST 300-6-3) 1995-07-10 G300-6-4 Agreements in Writing (GST 300-6-4) 1995-07-10 G300-6-6 Continuous Supplies (GST 300-6-6) 1995-07-10 G300-6-7 Partial Payments (GST 300-6-7) 1995-07-10 G300-6-8 Deposits (GST 300-6-8) 1995-07-10 G300-6-9 Consignment Sales (GST 300-6-9) 1995-07-10 G300-6 Time of Liability (GST 300-6) 1995-07-07 G300-7-6 Manufacturers' Rebates (GST 300-7-6) 1995-07-10 G300-7 Value of Supply (GST 300-7) 1995-07-10 G300-8 Imported Goods (GST 300-8) 1995-07-10 G300-9 Imported Services and Intangible Property (GST 300-9) 1995-07-10 G400-3-1 Becoming and Ceasing to Be a Registrant (GST 400-3-1) 1995-07-11 G400-3-2 Employee and Shareholder Benefits (GST 400-3-2) 1995-07-11 G400-3-9 Capital Personal Property (GST 400-3-9) 1995-07-11 G500-2-1 Authorized Fiscal Periods and Reporting Periods (GST 500-2-1) 1995-07-11 G500-2-2 Instalments (GST 500-2-2) 1995-07-11 G500-2-6 Other GST Returns (GST 500-2-6) 1995-07-11 G500-2 Returns and Payments (GST 500-2) 2005-04-14 GI-001 Products Commonly Described as Dietary Supplements 2004-08-17 GI-002 Sales of Farmland by Individuals 2004-08-17 GI-003 Sales of Vacant Land by Individuals 2004-08-17 GI-004 Sales by Individuals of Owner-Occupied Homes 2004-08-17 GI-005 Sale of a Residence by a Builder Who is an Individual 2010-07-09 GI-006 ABM Services 2006-12-06 GI-007 Operating a Bed and Breakfast in Your Home 2006-09-21 GI-008 Harbour Authorities 2004-10-07 GI-009 Consigned Goods 2004-11-01 GI-010 Auctioneers 2005-01-18 GI-011 Water Haulers 2025-05-14 GI-012 Agents 2005-11-21 GI-019 Newspaper Carriers 2006-09-12 GI-020 Bars 2006-10-04 GI-021 Snack Foods 2006-10-04 GI-022 Application of the GST/HST to Sales of Water 2006-10-13 GI-023 Direct Sellers' Sales Aids 2010-08-03 GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting 2006-12-06 GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals 2007-02-26 GI-027 Foreign Convention and Tour Incentive Program- Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents 2008-02-14 GI-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases 2008-02-14 GI-029 Foreign Convention and Tour Incentive Program- Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases 2008-02-14 GI-030 Foreign Convention and Tour Incentive Program- Non-Registered Organizers of Foreign Conventions: Rebate for Purchases 2008-02-14 GI-031 Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions 2008-02-14 GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages 2008-02-14 GI-034 Exports of Intangible Personal Property 2007-04-23 GI-036 Beverages 2007-07-10 GI-037 Children's Camps Operated by Public Sector Bodies 2014-12-30 GI-038 The 2008 GST/HST Rate Reduction 2007-11-30 GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements 2007-11-30 GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements 2007-11-30 GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses 2007-11-30 GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package 2008-09-05 GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget 2008-03-04 GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages 2008-06-27 GI-047 Taxidermy- Animal, Bird and Fish Mounts 2008-06-27 GI-048 Fertilizer and Pesticides 2008-07-02 GI-049 Fishing Equipment and Products 2009-01-12 GI-051 Zero-Rated Farm Equipment 2009-02-19 GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives 2010-10-21 GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Freight Transportation Services 2010-02-12 GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Passenger Transportation Services 2010-02-12 GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Transportation Passes 2010-06-21 GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services 2010-07-23 GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships 2010-02-12 GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions 2010-02-12 GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property 2010-07-23 GI-060 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers 2010-02-26 GI-062 Point-of-Sale Rebate on Feminine Hygiene Products 2014-08-26 GI-063 Point-of-Sale Rebate on Children's Goods 2014-08-26 GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages 2010-07-23 GI-065 Point-of-Sale Rebate on Books 2014-08-26 GI-066 How a Charity Completes Its GST/HST Return 2015-05-08 GI-067 Basic GST/HST Guidelines for Charities 2015-06-24 GI-068 Basic GST/HST Guidelines for Public Institutions 2015-06-24 GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Direct Sellers and Independent Sales Contractors 2010-03-15 GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods 2010-07-23 GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Tour Packages 2010-05-05 GI-072 HST and First Nations in Ontario and British Columbia 2010-05-10 GI-073 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Payment of the GST/HST by Ontario and B.C. ... Organizations- Under Article XXI of the Canada- United States Tax Convention 2024-10-02 T4033 Completing the Registered Charity Information Return 2024-01-08 T4036 Rental Income 2025-02-28 T4037 Capital Gains 2024 2025-02-28 T4044 Employment Expenses 2024- Includes forms T777, TL2, T2200 and GST370 2025-03-13 T4055 CANCELLED Newcomers to Canada 2025-01-20 T4058 Non-Residents and Income Tax 2025-02-10 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2024-10-08 T4068 Guide for the Partnership Information Return (T5013 Forms)- 2024 2025-04-03 T4079 Filing the T4RSP and T4RIF information returns 2024-10-21 T4084 Pension Adjustment Guide 2023-05-19 T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 2020-12-14 T4091 T5008 Guide- Return of Securities Transactions 2024 2025-03-14 T4099 Registered Pension Plans 2023-05-19 T4104 Past Service Pension Adjustment Guide 2022-11-17 T4115 T5007 Guide- Return of Benefits 2024 2024-10-07 T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return 2020-02-28 T4130 Employers' Guide- Taxable Benefits and Allowances 2025-01-13 T4144 Income Tax Guide for Electing Under Section 216 2025-01-21 T4145 Electing Under Section 217 of the Income Tax Act 2025-01-21 T4155 Old Age Security Return of Income (OASRI) Guide for Non-Residents 2025-02-10 T5013-INST Statement of Partnership Income- Instructions for recipient 2025-04-28 T7B-CORP Corporation Instalment Guide- 2025 2025-02-14 X2-1 Licences 2000-04-17 X2-2 Small Manufacturers 2000-04-17 X2-3 Bonds Given as Security by Licensed Wholesalers 2000-04-17 X3-1 Goods Subject to Excise Tax 2013-07-22 X3-2 Liability for Tax 2013-07-22 X6-1 Books and Records 2013-10-31 X6-2 Returns and Payments 2013-07-24 X6-3 Objections and Appeals 2013-09-12 X7-1 Special Levies- Insurance Premiums 2009-02-11 NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province 2011-09-09 NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program 2012-05-04 NOTICE91 Information Regarding ''Brew on Premises'' Operators 1999-05-13 P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'. 2009-12-29 P-249 Agreements and Novation 2011-06-05 RC4420 CANCELLED- Information on CRA- Service Complaints 2015-01-05 IT432R2 ARCHIVED- Benefits Conferred on Shareholders 2004-09-10 ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) 2008-02-15 NEWS103 ARCHIVED- Excise and GST/HST News- No. 103 (January 2018) 2018-01-19 16-5 Voluntary Disclosures Program 2017-12-15 IC18-1 Tax-Free Savings Accounts 2018-03-08 RC4476-NT Birth Registration and Canada Child Benefits- Northwest Territories 2021-10-06 EDN77 CANCELLED Excise Duty Exemption for 100% Canadian Wine Made from Honey or Apples 2025-06-18 EDN78 General Information – Vaping Products 2024-11-06 EDN79 Obtaining and Renewing a Vaping Product Licence 2024-11-06 EDN80 Overview of Vaping Excise Stamps 2024-11-06 EDN81 Becoming a Vaping Prescribed Person 2024-11-06 LTN2 Subject Vehicles Under the Select Luxury Items Tax Act 2022-08-04 NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee 2025-03-13 14-9-1 Partnerships- Determining the Existence of a Partnership 2025-03-18 NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia 2025-03-28 FCN16 Removal of the fuel charge 2025-03-17 NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services 2025-03-28 NEWS119 Excise and GST/HST News – No. 119 2025-04-08 GI-201 Harmonized Sales Tax Newfoundland and Labrador New Residential Rental Property Rebate 2025-04-15 T4008-AB Payroll Deductions Supplementary Tables- Alberta- Effective January 1, 2025 2024-12-16 T4008-BC Payroll Deductions Supplementary Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4008-MB Payroll Deductions Supplementary Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4008-NB Payroll Deductions Supplementary Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4008-NL Payroll Deductions Supplementary Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4008-NS Payroll Deductions Supplementary Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4008-NT Payroll Deductions Supplementary Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4008-NU Payroll Deductions Supplementary Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4008-OC Payroll Deductions Supplementary Tables- In Canada Beyond the Limits of Any Province/Territory or Outside Canada- Effective January 1, 2025 2024-12-16 T4008-ON Payroll Deductions Supplementary Tables- Ontario- Effective January 1, 2025 2024-12-16 T4008-PE Payroll Deductions Supplementary Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4008-QC Payroll Deductions Supplementary Tables- Quebec- Effective January 1, 2025 2024-12-16 T4008-SK Payroll Deductions Supplementary Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4008-YT Payroll Deductions Supplementary Tables- Yukon- Effective January 1, 2025 2024-12-16 T4032AB Payroll Deductions Tables- Alberta- Effective January 1, 2025 2024-12-16 T4032BC Payroll Deductions Tables- British Columbia- Effective January 1, 2025 2024-12-16 T4032MB Payroll Deductions Tables- Manitoba- Effective January 1, 2025 2024-12-16 T4032NB Payroll Deductions Tables- New Brunswick- Effective January 1, 2025 2024-12-16 T4032NL Payroll Deductions Tables- Newfoundland and Labrador- Effective January 1, 2025 2024-12-16 T4032NS Payroll Deductions Tables- Nova Scotia- Effective January 1, 2025 2024-12-16 T4032NT Payroll Deductions Tables- Northwest Territories- Effective January 1, 2025 2024-12-16 T4032NU Payroll Deductions Tables- Nunavut- Effective January 1, 2025 2024-12-16 T4032OC Payroll Deductions Tables- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2025 2024-12-16 T4032ON Payroll Deductions Tables- Ontario- Effective January 1, 2025 2024-12-16 T4032PE Payroll Deductions Tables- Prince Edward Island- Effective January 1, 2025 2024-12-16 T4032QC Payroll Deductions Tables- Quebec- Effective January 1, 2025 2024-12-16 T4032SK Payroll Deductions Tables- Saskatchewan- Effective January 1, 2025 2024-12-16 T4032YT Payroll Deductions Tables- Yukon- Effective January 1, 2025 2024-12-16 T4127-JAN Payroll Deductions Formulas- 120th Edition- Effective January 1, 2025 2024-12-05 5013-G Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2025-02-12 Page details Date modified: 2025-06-25 ...

Final Table 3: All returns by major source of income, Alberta Please refer to the explanatory notes for information about this table Final Table 3: All returns by major source of income, Alberta All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 1927320 1441520 27180 Number of non-taxable returns 2 796980 346380 17110 Total number of returns 3 2724300 1787890 44290 Employment income 4 1994020 102167833 1774220 98410504 15660 329741 Commissions (from employment) 5 61370 1948317 58260 1896030 100 4386 Other employment income 6 209220 1782407 167560 1617099 1060 6228 Old Age Security pension 7 373020 2138641 24640 127772 10760 66159 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 499440 3234536 69900 413180 13740 77774 Other pensions or superannuation 9 290730 5139000 36290 602820 5180 53253 Elected split-pension amount 10 78040 787475 16120 98236 1220 6618 Universal Child Care Benefit (UCCB) 11 200480 313951 95580 135286 2640 4963 Employment Insurance and other benefits 12 243470 1661445 179800 941319 720 4970 Taxable amount of dividends 13 517450 10166666 252610 1654255 23210 104732 Interest and other investment income 14 723200 1970020 355890 489265 21230 66519 Net partnership income 15 38020 32697 15380-933 790-596 Registered disability savings plan (RDSP) income 16 20 3 Net rental income 17 147020 376304 78430 33800 2560 12090 Taxable capital gains 18 220150 2906599 112440 574452 8960 89824 Support payments received 19 8010 100763 3790 25299 20 143 Registered Retirement Savings Plan (RRSP) income 20 250120 1628975 159410 675957 2130 17450 Other income 21 503500 2472046 283370 813445 13640 38404 Net business income 22 201940 2655649 60690 104386 2890 25622 Net professional income 23 21940 1249420 6840 43025 70 2753 Net commission income 24 20760 340095 7930 12110 190 1119 Net farming income 25 88720 352500 22830-101168 43100 498333 Net fishing income 26 240 768 120 194 10 89 Workers' compensation benefits 27 38430 273983 25570 86314 250 2005 Social assistance payments 28 231730 1132976 24880 83081 3480 7141 Net federal supplements 29 131410 586864 1930 4528 3680 12972 Total income assessed 30 2702340 145419936 1787890 108740257 44200 1432692 Registered pension plan (RPP) contributions 31 413070 1870719 396790 1831233 1300 4696 RRSP deduction 32 749080 4539239 649010 3842057 6520 47829 Saskatchewan Pension Plan (SPP) deduction 33 80 42 70 36 Deduction for elected split-pension amount 34 78180 788193 16750 158992 1650 9733 Annual union, professional, or like dues 35 516730 362786 468110 347597 1920 878 Universal Child Care Benefit repayment 36 1630 1042 650 437 Child care expenses 37 103980 400592 84820 351253 430 989 Disability supports deductions 38 120 500 70 313 Business investment loss 39 2050 52978 1360 29865 10 419 Moving expenses 40 21450 75779 19360 68312 30 102 Support payments made 41 7030 100624 5240 72644 50 461 Carrying charges and interest expenses 42 319640 616260 166130 270591 4000 8305 Deductions for CPP or QPP contributions on self-employment and other earnings 43 148600 117177 24160 4883 14660 12775 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 16280 349275 7810 195629 350 4237 Other employment expenses 46 106090 536777 99900 508101 270 917 Clergy residence deduction 47 3810 52429 3550 50362 10 112 Other deductions 48 71970 160673 43070 47574 1200 980 Total deductions before adjustments 49 1503910 10025085 1112750 7779878 22530 92455 Social benefits repayment 50 62930 154190 37050 66191 1270 4401 Net income after adjustments 51 2690930 135402869 1786240 100914537 41960 1377489 Canadian Forces personnel and police deduction 52 1880 43015 1880 42941 Employee home relocation loan deduction 53 510 92 500 90 Security options deductions 54 14820 669013 13880 637516 30 1017 Other payments deductions 55 294380 1993289 50750 173905 5100 22094 Limited partnership losses of other years 56 180 843 90 172 Non-capital losses of other years 57 2990 24024 1080 8714 60 312 Net capital losses of other years 58 62380 245288 32150 84014 1390 4228 Capital gains deduction 59 12160 709618 2780 71200 2660 58052 Northern residents deductions 60 100370 267287 80540 217750 2860 7772 Additional deductions 61 14920 111614 2180 11470 120 242 Farming/fishing losses of prior years 62 2820 28855 820 6630 1220 13580 Total deductions from net income 63 483120 4092936 177870 1254402 11930 107317 Taxable income assessed 64 2657060 131379998 1786080 99660844 41700 1272551 Basic personal amount 65 2724230 28120692 1787850 18433573 44290 459697 Age amount 66 373310 2136605 24820 106052 10760 60178 Spouse or common-law partner amount 67 232310 1683062 176300 1329349 5710 32118 Amount for eligible dependant 68 94250 936718 66850 661530 320 3150 Amount for children 17 and under 69 423250 1598126 332160 1224735 6560 34325 Amount for infirm dependants age 18 or older 70 840 3285 530 2073 20 68 CPP or QPP contributions through employment 71 1725120 2663898 1604570 2576999 8290 9562 CPP or QPP contributions self-employment and other eligible earnings 72 148600 117177 24160 4883 14660 12775 Employment Insurance premiums 73 1701320 928655 1578730 899672 6640 2835 Employment Insurance premiums on self-employment and other eligible earnings 74 370 125 40 14 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 1975980 2038942 1737710 1818787 15620 15781 Public transit amount 79 190330 96857 163830 88840 90 27 Children's fitness amount 80 178430 101305 150130 84943 2070 1175 Home buyers' amount 81 23080 106021 21790 100213 40 185 Adoption expenses 82 360 2044 290 1708 Pension income amount 83 338920 642834 50790 95359 6050 10815 Caregiver amount 84 14160 56301 10950 43925 150 573 Disability amount 85 50620 366114 8900 64689 620 4526 Disability amount transferred from a dependant 86 19350 190695 14440 146848 310 2682 Interest paid on student loans 87 74400 36536 68290 33317 80 31 Tuition, education, and textbook amounts 88 189580 909021 169270 795219 500 1858 Tuition, education, and textbook amounts transferred from a child 89 59800 292047 50580 246576 680 3327 Amounts transferred from spouse 90 96720 455431 39090 163817 4690 25435 Allowable portion of medical expenses 91 311130 777058 152790 316588 8960 24859 Total tax credits on personal amounts 92 2724260 6638932 1787870 4385956 44290 105903 Allowable charitable donations and government gifts 93 643630 1486796 452380 881281 11890 32457 Eligible cultural, ecological gifts 94 560 5824 390 1626 10 750 Total tax credit on donations and gifts 95 641130 418263 450570 245943 11860 9342 Total federal non-refundable tax credits 96 2724260 7057195 1787870 4631900 44290 115245 Federal dividend tax credit 97 469620 1446544 246960 250638 16020 13300 Overseas employment tax credit 98 1720 19418 1680 19203 Minimum tax carryover 99 7000 19295 1780 6563 570 1616 Basic federal tax 100 1868520 17804419 1437900 14644815 22240 114379 Federal foreign tax credit 101 122350 118242 71520 94414 2240 327 Federal political contribution tax credit 102 20010 3099 8100 1274 640 91 Investment tax credit 103 4420 11750 2440 7679 240 117 Labour-sponsored funds tax credit 104 110 59 90 46 Alternative minimum tax payable 105 6500 28347 590 2204 240 1124 Net federal tax 106 1863910 17672712 1435890 14541714 22040 113859 CPP contributions payable on self-employment and other earnings 107 148600 234353 24160 9765 14660 25550 Employment Insurance premiums payable on self-employment and other eligible earnings 108 370 125 40 14 Social benefits repayment 109 62930 154190 37050 66191 1270 4401 Net provincial or territorial tax 110 1652590 7455314 1300630 6168149 16910 48459 Total tax payable 111 1927320 25516694 1441520 20785834 27180 192270 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 40 10620 7150 Number of non-taxable returns 2 10 930 1420 Total number of returns 3 50 11550 8570 Employment income 4 30 595 2930 90655 1950 21118 Commissions (from employment) 5 30 162 140 2346 Other employment income 6 540 3056 280 945 Old Age Security pension 7 680 3573 530 3025 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10 64 1100 7867 1010 6570 Other pensions or superannuation 9 540 13049 380 5537 Elected split-pension amount 10 180 1135 150 975 Universal Child Care Benefit (UCCB) 11 1130 1857 960 1521 Employment Insurance and other benefits 12 20 176 250 1534 150 926 Taxable amount of dividends 13 10 114 2920 27568 1760 11541 Interest and other investment income 14 10 81 4530 10880 2220 2620 Net partnership income 15 460 950 170-87 Registered disability savings plan (RDSP) income 16 Net rental income 17 1040 530 920 585 Taxable capital gains 18 1510 12525 930 4027 Support payments received 19 30 343 30 297 Registered Retirement Savings Plan (RRSP) income 20 900 6361 1170 7404 Other income 21 2920 12028 1690 4402 Net business income 22 380 927 420 993 Net professional income 23 11410 1166477 40-149 Net commission income 24 90 492 8350 310789 Net farming income 25 180-707 130-586 Net fishing income 26 50 404 Workers' compensation benefits 27 30 128 30 130 Social assistance payments 28 100 304 130 347 Net federal supplements 29 50 152 80 236 Total income assessed 30 50 1702 11530 1361845 8520 385511 Registered pension plan (RPP) contributions 31 420 3549 100 169 RRSP deduction 32 5510 79299 2410 21189 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 280 3504 170 1496 Annual union, professional, or like dues 35 10 2 1550 1387 430 265 Universal Child Care Benefit repayment 36 Child care expenses 37 1040 4930 530 1665 Disability supports deductions 38 Business investment loss 39 20 1359 10 359 Moving expenses 40 170 1236 50 165 Support payments made 41 70 2581 30 379 Carrying charges and interest expenses 42 1930 6234 1120 2875 Deductions for CPP or QPP contributions on self-employment and other earnings 43 30 15 9190 13012 6350 7554 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 290 6901 90 1458 Other employment expenses 46 230 1609 360 3771 Clergy residence deduction 47 Other deductions 48 310 882 200 540 Total deductions before adjustments 49 40 86 10580 126507 7150 41906 Social benefits repayment 50 320 1311 120 443 Net income after adjustments 51 50 1627 11340 1236600 8170 347125 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 958 Other payments deductions 55 160 584 200 713 Limited partnership losses of other years 56 Non-capital losses of other years 57 50 349 70 459 Net capital losses of other years 58 500 1504 310 732 Capital gains deduction 59 50 1733 20 354 Northern residents deductions 60 150 377 140 324 Additional deductions 61 20 372 20 36 Farming/fishing losses of prior years 62 Total deductions from net income 63 20 46 920 5968 730 2691 Taxable income assessed 64 50 1582 11330 1230665 8160 344469 Basic personal amount 65 50 529 11550 119490 8570 88715 Age amount 66 450 2036 540 2717 Spouse or common-law partner amount 67 930 6625 650 4460 Amount for eligible dependant 68 330 3176 310 3060 Amount for children 17 and under 69 2810 11252 1640 6406 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 30 19 2450 2392 1540 774 CPP or QPP contributions self-employment and other eligible earnings 72 30 15 9190 13012 6350 7554 Employment Insurance premiums 73 40 17 1920 736 1160 242 Employment Insurance premiums on self-employment and other eligible earnings 74 40 19 20 6 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 30 31 3150 2990 2020 1894 Public transit amount 79 570 247 260 110 Children's fitness amount 80 1700 1151 850 520 Home buyers' amount 81 110 524 30 121 Adoption expenses 82 Pension income amount 83 690 1302 500 937 Caregiver amount 84 80 316 60 246 Disability amount 85 50 369 40 296 Disability amount transferred from a dependant 86 120 1125 70 613 Interest paid on student loans 87 550 528 150 93 Tuition, education, and textbook amounts 88 910 11631 420 1669 Tuition, education, and textbook amounts transferred from a child 89 680 3896 250 1184 Amounts transferred from spouse 90 270 1124 240 989 Allowable portion of medical expenses 91 2150 6217 1570 3614 Total tax credits on personal amounts 92 50 119 11550 28533 8570 18937 Allowable charitable donations and government gifts 93 4940 22766 2620 6246 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 4940 6479 2610 1748 Total federal non-refundable tax credits 96 50 120 11550 35012 8570 20685 Federal dividend tax credit 97 2710 4106 1540 1662 Overseas employment tax credit 98 Minimum tax carryover 99 30 112 20 39 Basic federal tax 100 30 138 8780 253061 5450 46472 Federal foreign tax credit 101 1110 832 320 45 Federal political contribution tax credit 102 260 52 100 15 Investment tax credit 103 70 174 30 87 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 30 136 8780 252798 5440 46325 CPP contributions payable on self-employment and other earnings 107 30 29 9190 26023 6350 15109 Employment Insurance premiums payable on self-employment and other eligible earnings 108 40 19 20 6 Social benefits repayment 109 320 1311 120 443 Net provincial or territorial tax 110 30 62 7670 94827 4380 19129 Total tax payable 111 40 233 10620 374978 7150 81012 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 91860 109260 180190 Number of non-taxable returns 2 17920 43320 156540 Total number of returns 3 109780 152580 336730 Employment income 4 27030 396046 58520 1993034 37050 322207 Commissions (from employment) 5 640 14581 650 21796 310 1474 Other employment income 6 2820 19183 7070 81640 22360 33966 Old Age Security pension 7 5180 29293 27740 156403 263000 1591090 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10490 58361 40090 248050 314770 2246122 Other pensions or superannuation 9 3540 52073 19380 316334 216150 3995767 Elected split-pension amount 10 1690 11597 6290 44992 50350 612753 Universal Child Care Benefit (UCCB) 11 12960 20706 9820 16498 620 811 Employment Insurance and other benefits 12 2990 17286 3430 27691 3570 22332 Taxable amount of dividends 13 13190 90819 112590 7924401 92350 280834 Interest and other investment income 14 24180 36450 89660 879613 184760 431729 Net partnership income 15 1040-765 11710 29169 7000 4695 Registered disability savings plan (RDSP) income 16 Net rental income 17 6950 9812 40950 288616 12840 29742 Taxable capital gains 18 6500 46159 42440 2051033 38240 80591 Support payments received 19 400 2966 220 3071 600 3646 Registered Retirement Savings Plan (RRSP) income 20 10180 47049 13700 108193 31740 166698 Other income 21 13880 32061 50590 320767 86960 177733 Net business income 22 107240 2407419 12640 82223 11320 22986 Net professional income 23 320 4008 1370 25187 1250 4846 Net commission income 24 750 3729 1370 9377 1050 1431 Net farming income 25 3380-18033 8130-5488 9410-13962 Net fishing income 26 20 12 20 2 10 25 Workers' compensation benefits 27 840 4959 800 5928 3490 21581 Social assistance payments 28 2580 8114 3210 5084 95930 178978 Net federal supplements 29 1240 4022 2500 6788 83740 249155 Total income assessed 30 109240 3297906 152500 14640400 336730 10467230 Registered pension plan (RPP) contributions 31 1440 3653 3470 12996 3370 5348 RRSP deduction 32 21850 131527 32130 278599 15680 49226 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 1410 11390 5780 46385 49930 535160 Annual union, professional, or like dues 35 5120 1919 10340 4591 15800 2866 Universal Child Care Benefit repayment 36 50 35 20 19 10 5 Child care expenses 37 6220 16034 3710 12671 210 252 Disability supports deductions 38 30 128 Business investment loss 39 130 3001 250 9401 170 3056 Moving expenses 40 610 2091 280 1342 180 728 Support payments made 41 260 3085 610 14674 590 5023 Carrying charges and interest expenses 42 7550 16024 48840 226467 76060 58726 Deductions for CPP or QPP contributions on self-employment and other earnings 43 82810 74054 8310 3986 960 269 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 470 12852 4680 106735 1970 7225 Other employment expenses 46 1400 7486 1470 7167 1050 2957 Clergy residence deduction 47 50 399 60 649 110 720 Other deductions 48 1990 2071 7110 11711 10430 67560 Total deductions before adjustments 49 90970 285632 82220 737405 127180 739252 Social benefits repayment 50 760 2364 11150 46585 10160 26444 Net income after adjustments 51 105560 3067495 150320 13881936 336460 9704919 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 50 1429 340 21898 150 749 Other payments deductions 55 3940 17091 4820 17329 116480 449737 Limited partnership losses of other years 56 50 587 30 33 Non-capital losses of other years 57 820 8027 510 4142 190 926 Net capital losses of other years 58 1680 4610 11830 121781 12230 20684 Capital gains deduction 59 260 5683 5580 564974 630 4048 Northern residents deductions 60 2910 7663 4550 11356 6240 15554 Additional deductions 61 180 428 910 2445 9030 80816 Farming/fishing losses of prior years 62 170 1249 300 5844 220 883 Total deductions from net income 63 9590 46185 25880 750356 137400 573431 Taxable income assessed 64 105420 3022262 150110 13134123 336170 9192448 Basic personal amount 65 109780 1134505 152570 1580144 336730 3491003 Age amount 66 5900 32866 20870 94735 266410 1567317 Spouse or common-law partner amount 67 11830 82389 7040 49061 14250 59627 Amount for eligible dependant 68 4300 42888 1850 17894 1070 10313 Amount for children 17 and under 69 20590 84339 20240 81381 2050 6403 Amount for infirm dependants age 18 or older 70 30 113 70 256 150 590 CPP or QPP contributions through employment 71 22180 12902 40320 42990 6330 3149 CPP or QPP contributions self-employment and other eligible earnings 72 82810 74054 8310 3986 960 269 Employment Insurance premiums 73 18020 4528 21500 7390 22810 4534 Employment Insurance premiums on self-employment and other eligible earnings 74 250 82 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 27500 26437 60940 61019 54630 42452 Public transit amount 79 2540 1135 3680 1315 9330 1385 Children's fitness amount 80 7390 4151 10270 6690 520 260 Home buyers' amount 81 440 2053 250 1163 100 414 Adoption expenses 82 20 111 20 105 Pension income amount 83 4910 9015 24000 44677 240780 461346 Caregiver amount 84 510 2000 790 3108 1100 4141 Disability amount 85 570 4152 3280 23870 27010 194842 Disability amount transferred from a dependant 86 760 7567 1010 8618 1500 10915 Interest paid on student loans 87 1670 891 1000 518 90 72 Tuition, education, and textbook amounts 88 4300 20332 5300 36676 1190 1880 Tuition, education, and textbook amounts transferred from a child 89 1690 8071 3620 18508 1160 5306 Amounts transferred from spouse 90 3900 16731 3530 15518 31590 160601 Allowable portion of medical expenses 91 20050 39312 23410 90672 84820 252365 Total tax credits on personal amounts 92 109780 241594 152570 328544 336730 941878 Allowable charitable donations and government gifts 93 20200 42654 41030 304652 94490 158666 Eligible cultural, ecological gifts 94 20 488 30 2081 90 750 Total tax credit on donations and gifts 95 20120 12055 40890 88057 94190 43882 Total federal non-refundable tax credits 96 109780 253649 152570 416601 336730 985759 Federal dividend tax credit 97 10770 11978 102180 1109167 75830 44582 Overseas employment tax credit 98 20 114 Minimum tax carryover 99 230 579 3540 8276 580 1079 Basic federal tax 100 61870 312731 92340 1470741 181020 572172 Federal foreign tax credit 101 2620 1753 18110 13242 22670 4429 Federal political contribution tax credit 102 590 86 2640 487 7200 1021 Investment tax credit 103 200 439 920 2436 400 381 Labour-sponsored funds tax credit 104 10 7 Alternative minimum tax payable 105 70 407 5540 24283 20 100 Net federal tax 106 61760 310684 91540 1454618 179710 566355 CPP contributions payable on self-employment and other earnings 107 82800 148109 8310 7971 960 538 Employment Insurance premiums payable on self-employment and other eligible earnings 108 250 82 Social benefits repayment 109 760 2364 11150 46585 10160 26444 Net provincial or territorial tax 110 43780 126940 99920 597839 137300 250655 Total tax payable 111 91860 588179 109260 2107015 180190 843992 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 31170 28350 Number of non-taxable returns 2 165970 47370 Total number of returns 3 197140 75710 Employment income 4 55710 267809 20930 336125 Commissions (from employment) 5 820 1663 420 5881 Other employment income 6 4400 7774 3130 12515 Old Age Security pension 7 35370 136596 5110 24683 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 35370 100042 12960 76505 Other pensions or superannuation 9 3740 13638 5530 86429 Elected split-pension amount 10 350 1610 1680 9558 Universal Child Care Benefit (UCCB) 11 73140 126626 3620 5682 Employment Insurance and other benefits 12 49520 622186 3020 23026 Taxable amount of dividends 13 6150 5387 12660 67015 Interest and other investment income 14 23020 15617 17700 37245 Net partnership income 15 190 7 1280 257 Registered disability savings plan (RDSP) income 16 Net rental income 17 1310 599 2030 531 Taxable capital gains 18 2440 2411 6690 45556 Support payments received 19 460 1134 2460 63866 Registered Retirement Savings Plan (RRSP) income 20 8740 20705 22150 579152 Other income 21 12110 19358 38330 1053788 Net business income 22 3390 3425 2970 7662 Net professional income 23 260 320 390 2954 Net commission income 24 590 360 450 688 Net farming income 25 700-2401 860-3488 Net fishing income 26 20 61 Workers' compensation benefits 27 7150 151106 280 1831 Social assistance payments 28 99420 844638 2000 5277 Net federal supplements 29 37240 306705 960 2297 Total income assessed 30 197140 2647376 54530 2445017 Registered pension plan (RPP) contributions 31 3780 3402 2410 5665 RRSP deduction 32 8840 14019 7130 75478 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 310 1319 1910 20212 Annual union, professional, or like dues 35 8840 1951 4630 1329 Universal Child Care Benefit repayment 36 840 508 50 29 Child care expenses 37 6090 10343 940 2454 Disability supports deductions 38 Business investment loss 39 30 399 70 5120 Moving expenses 40 390 730 380 1055 Support payments made 41 80 271 110 1507 Carrying charges and interest expenses 42 5670 1957 8330 25061 Deductions for CPP or QPP contributions on self-employment and other earnings 43 870 125 1280 504 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 30 52 580 14187 Other employment expenses 46 740 1518 670 3248 Clergy residence deduction 47 10 49 10 102 Other deductions 48 5350 4401 2320 24950 Total deductions before adjustments 49 30650 41062 19840 180903 Social benefits repayment 50 160 320 1930 6124 Net income after adjustments 51 196650 2607253 54170 2263888 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 60 58 280 5366 Other payments deductions 55 110210 1302451 2730 9361 Limited partnership losses of other years 56 Non-capital losses of other years 57 60 255 160 839 Net capital losses of other years 58 330 332 1960 7403 Capital gains deduction 59 40 153 150 3421 Northern residents deductions 60 2210 4581 780 1898 Additional deductions 61 2060 11101 410 4696 Farming/fishing losses of prior years 62 20 73 60 485 Total deductions from net income 63 112660 1319009 6130 33532 Taxable income assessed 64 163930 1290502 54100 2230553 Basic personal amount 65 197130 2033206 75710 779830 Age amount 66 38330 244313 5220 26348 Spouse or common-law partner amount 67 11240 87211 4370 32185 Amount for eligible dependant 68 16830 170829 2390 23867 Amount for children 17 and under 69 31260 126508 5950 22749 Amount for infirm dependants age 18 or older 70 20 52 20 105 CPP or QPP contributions through employment 71 28310 7044 11110 8068 CPP or QPP contributions self-employment and other eligible earnings 72 870 125 1280 504 Employment Insurance premiums 73 37370 5222 13140 3480 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 53420 49965 20960 19587 Public transit amount 79 5920 2616 4110 1182 Children's fitness amount 80 3810 1448 1710 967 Home buyers' amount 81 210 882 110 467 Adoption expenses 82 10 20 Pension income amount 83 3990 5891 7210 13481 Caregiver amount 84 300 1142 220 849 Disability amount 85 8420 60846 1720 12524 Disability amount transferred from a dependant 86 790 8882 360 3445 Interest paid on student loans 87 2280 942 290 146 Tuition, education, and textbook amounts 88 3920 17018 3790 22720 Tuition, education, and textbook amounts transferred from a child 89 280 907 860 4262 Amounts transferred from spouse 90 10880 59708 2530 11508 Allowable portion of medical expenses 91 9480 19281 7900 24127 Total tax credits on personal amounts 92 197140 435609 75710 151861 Allowable charitable donations and government gifts 93 5700 3681 10380 34387 Eligible cultural, ecological gifts 94 10 16 Total tax credit on donations and gifts 95 5620 962 10320 9792 Total federal non-refundable tax credits 96 197140 436571 75710 161653 Federal dividend tax credit 97 2950 511 10660 10579 Overseas employment tax credit 98 Minimum tax carryover 99 10 16 250 1015 Basic federal tax 100 30720 41024 28170 348887 Federal foreign tax credit 101 600 16 3160 3182 Federal political contribution tax credit 102 40 3 450 70 Investment tax credit 103 120 435 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 20 175 Net federal tax 106 30670 41011 28050 345211 CPP contributions payable on self-employment and other earnings 107 870 250 1280 1008 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 160 320 1930 6124 Net provincial or territorial tax 110 19520 14204 22440 135051 Total tax payable 111 31170 55786 28350 487395 Report a problem or mistake on this page Thank you for your help! ...

All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 79740 0 50780 0 710 0 Number of non-taxable returns 2 30240 0 12540 0 320 0 Total number of returns 3 109990 0 63320 0 1030 0 Employment income 4 75630 2193038 62830 2068338 390 7184 Commissions (from employment) 5 1210 20675 1110 20249 0 0 Other employment income 6 5670 25461 3790 20992 20 98 Old Age Security pension 7 20350 122435 650 3883 160 970 CPP or QPP benefits 8 31480 181711 4420 21172 280 1476 Other pensions or superannuation 9 15570 270589 1210 17265 80 992 Elected split-pension amount 10 4720 44537 790 4423 30 246 Universal Child Care Benefit 11 7070 10267 3950 5423 60 90 Employment Insurance benefits 12 26020 216290 15820 101069 170 1523 Taxable amount of dividends 13 13940 114817 6170 21602 440 788 Interest and other investment income 14 25350 38496 10090 7096 500 982 Net partnership income 15 230-113 70-177 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 3530 7555 1500 332 70 160 Taxable capital gains 18 3640 29264 1300 3158 120 1035 Support payments received 19 420 2104 240 595 0 0 Registered Retirement Savings Plan income 20 8560 42557 4690 13853 40 331 Other income 21 14080 59593 6270 18166 400 1749 Net business income 22 6570 68678 1750 1998 50 233 Net professional income 23 830 33739 290 5355 10 77 Net commission income 24 550 7691 200 178 0 0 Net farming income 25 2020 3736 470-1775 970 8264 Net fishing income 26 2780 22961 260-111 20 174 Workers' compensation benefits 27 2190 15970 870 3321 10 48 Social assistance payments 28 4300 25745 770 1960 0 0 Net federal supplements 29 10640 41414 180 298 90 304 Total income assessed 30 109600 3599208 63320 2338664 1030 26773 Registered pension plan contributions 31 20420 59619 19250 58157 60 145 Registered Retirement Savings Plan deduction 32 19030 91247 15630 65873 190 1527 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 4720 44471 580 5272 30 210 Annual union, professional, or like dues 35 23260 11903 20160 11275 100 32 Universal Child Care Benefit repayment 36 40 15 20 9 0 0 Child care expenses 37 5430 17681 4270 14819 50 114 Disability supports deductions 38 10 40 0 0 0 0 Business investment loss 39 40 1182 30 648 0 0 Moving expenses 40 770 3556 650 3086 0 0 Support payments made 41 350 1977 230 1066 10 22 Carrying charges and interest expenses 42 7490 9082 3080 3911 80 140 Deductions for CPP/QPP contributions on self-employment/other earnings 43 5740 4010 780 127 430 406 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 70 695 30 421 0 0 Other employment expenses 46 2200 8185 1970 7608 10 15 Clergy residence deduction 47 140 1462 130 1383 0 0 Other deductions 48 4820 6051 2720 1804 70 600 Total deductions before adjustments 49 55050 261176 37480 175487 660 3218 Social benefits repayment 50 1360 3150 610 1021 10 28 Net income after adjustments 51 109210 3340621 63280 2162486 900 26913 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 20 815 20 804 0 0 Other payments deductions 55 16400 83117 1810 5579 100 352 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 130 964 50 306 10 24 Net capital losses of other years 58 680 1464 270 313 10 9 Capital gains deduction 59 330 17752 60 1048 50 2763 Northern residents deductions 60 140 285 130 274 0 0 Additional deductions 61 1070 4282 160 617 0 0 Farming/fishing losses of prior years 62 100 1084 20 176 50 555 Total deductions from net income 63 18490 109910 2490 9209 200 3705 Taxable income assessed 64 107710 3231216 63270 2153287 890 23273 Basic personal amount 65 109980 1128510 63320 649186 1030 10639 Age amount 66 21370 127422 850 3976 180 1045 Spouse or common-law partner amount 67 6430 37386 3790 23624 120 795 Amount for eligible dependant 68 4970 48441 3370 32739 10 99 Amount for children 17 and under 69 16120 57420 12150 42817 160 639 Amount for infirm dependents age 18 or older 70 110 418 60 212 0 0 CPP or QPP contributions employment 71 66950 76312 57050 72269 310 269 CPP or QPP contributions self-employment 72 5740 4010 780 127 430 406 Employment Insurance premiums 73 69670 29515 58100 26939 310 103 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 75760 77389 61940 64363 390 390 Public transit amount 78 590 166 520 144 0 0 Children's fitness amount 79 7210 3785 5960 3105 80 49 Home renovation expenses 80 12440 53795 8130 35133 120 521 Home buyers' amount 81 710 3288 640 3016 0 0 Adoption expenses 82 20 154 20 126 0 0 Pension income amount 83 18640 35335 1930 3599 110 197 Caregiver amount 84 680 2458 410 1507 10 34 Disability amount 85 3320 23797 650 4737 20 108 Disability amount transferred from a dependent 86 1210 10906 800 7563 10 98 Interest paid on student loans 87 4380 2347 3880 2121 10 1 Tuition, education, and textbook amounts 88 6180 28108 5020 22497 20 87 Tuition, education, and textbook amounts transferred from a child 89 3330 17396 2720 14213 40 178 Amounts transferred from spouse 90 5120 25431 1460 6907 80 404 Allowable portion of medical expenses 91 25430 55458 12460 19016 290 595 Total tax credits on personal amounts 92 109980 277387 63320 155990 1030 2500 Allowable charitable donations and government gifts 93 27030 30221 15460 12646 310 435 Eligible cultural, ecological gifts 94 40 72 20 9 0 0 Total tax credit on donations and gifts 95 26720 8204 15240 3367 310 119 Total federal non-refundable tax credits 96 109980 285592 63320 159357 1030 2619 Federal dividend tax credit 97 11880 16446 5870 3299 290 94 Basic federal tax 98 68360 276281 47060 208507 510 1746 Net federal tax 99 68090 273860 47000 207415 420 1190 CPP contributions on self-employment 100 5740 8019 780 254 430 811 Net provincial tax 101 78820 237062 50690 172546 640 1543 Total tax payable 102 79740 522091 50780 381237 710 3572 Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 1830 0 350 0 190 0 Number of non-taxable returns 2 140 0 30 0 20 0 Total number of returns 3 1970 0 370 0 210 0 Employment income 4 570 5191 110 3981 40 484 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 40 90 20 51 10 18 Old Age Security pension 7 100 639 40 199 20 106 CPP or QPP benefits 8 360 1563 60 374 40 273 Other pensions or superannuation 9 50 265 30 934 20 259 Elected split-pension amount 10 30 82 10 59 10 23 Universal Child Care Benefit 11 150 231 30 52 20 23 Employment Insurance benefits 12 1890 26027 0 0 10 51 Taxable amount of dividends 13 330 975 100 1733 60 215 Interest and other investment income 14 710 659 150 323 60 41 Net partnership income 15 0 0 10 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 80 55 40 39 20-81 Taxable capital gains 18 80 355 30 187 20 22 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 240 1925 30 354 30 249 Other income 21 380 1030 100 208 40 139 Net business income 22 70 194 10-33 10-10 Net professional income 23 0 0 370 27224 0 0 Net commission income 24 0 0 0 0 210 7132 Net farming income 25 50-182 10-54 0 0 Net fishing income 26 1930 21930 0 0 0 0 Workers' compensation benefits 27 10 65 0 0 0 0 Social assistance payments 28 10 11 0 0 0 0 Net federal supplements 29 10 23 10 11 0 0 Total income assessed 30 1970 61146 370 35675 210 8979 Registered pension plan contributions 31 20 36 10 37 0 0 Registered Retirement Savings Plan deduction 32 300 1285 180 2790 70 596 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 20 72 20 340 10 96 Annual union, professional, or like dues 35 60 23 30 37 10 2 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 110 259 30 154 20 44 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 0 0 10 92 0 0 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 110 164 60 131 30 40 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1190 707 280 385 150 187 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 44 0 0 Other employment expenses 46 20 61 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 160 88 10 64 10 1 Total deductions before adjustments 49 1420 2742 340 4247 180 1005 Social benefits repayment 50 110 283 20 75 0 0 Net income after adjustments 51 1960 58274 370 31392 210 7963 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 30 100 10 15 0 0 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 10 15 10 26 10 11 Capital gains deduction 59 50 3051 10 112 0 0 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 10 17 0 0 0 0 Farming/fishing losses of prior years 62 10 52 0 0 0 0 Total deductions from net income 63 100 3244 30 167 10 14 Taxable income assessed 64 1950 55044 370 31225 210 7949 Basic personal amount 65 1970 20352 370 3847 210 2178 Age amount 66 130 662 30 111 20 102 Spouse or common-law partner amount 67 140 706 20 136 10 59 Amount for eligible dependant 68 50 420 10 62 10 67 Amount for children 17 and under 69 360 1316 90 418 50 161 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 420 212 80 78 30 17 CPP or QPP contributions self-employment 72 1190 707 280 385 150 187 Employment Insurance premiums 73 1930 889 60 21 30 6 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 570 476 120 108 50 44 Public transit amount 78 0 0 0 0 0 0 Children's fitness amount 79 210 133 60 47 20 14 Home renovation expenses 80 230 894 90 535 40 180 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 70 109 40 74 20 41 Caregiver amount 84 20 56 0 0 0 0 Disability amount 85 20 108 0 0 0 0 Disability amount transferred from a dependent 86 30 254 0 0 0 0 Interest paid on student loans 87 10 2 10 12 0 0 Tuition, education, and textbook amounts 88 100 245 20 218 10 32 Tuition, education, and textbook amounts transferred from a child 89 90 465 30 191 20 115 Amounts transferred from spouse 90 70 286 10 46 10 31 Allowable portion of medical expenses 91 620 1251 90 183 70 137 Total tax credits on personal amounts 92 1970 4434 370 980 210 517 Allowable charitable donations and government gifts 93 690 512 180 533 100 112 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 680 135 180 150 100 30 Total federal non-refundable tax credits 96 1970 4569 370 1130 210 547 Federal dividend tax credit 97 310 143 90 244 50 31 Basic federal tax 98 1640 4013 280 5628 150 854 Net federal tax 99 1590 3746 280 5614 150 853 CPP contributions on self-employment 100 1190 1414 280 769 150 375 Net provincial tax 101 1800 3587 300 3949 180 692 Total tax payable 102 1830 9030 350 10406 190 1940 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 3110 0 1970 0 14390 0 Number of non-taxable returns 2 570 0 770 0 9100 0 Total number of returns 3 3680 0 2740 0 23490 0 Employment income 4 960 12772 1000 24013 2600 18618 Commissions (from employment) 5 10 31 10 146 20 33 Other employment income 6 100 250 120 575 1200 2857 Old Age Security pension 7 220 1327 650 3655 17160 103756 CPP or QPP benefits 8 620 3023 980 5462 21890 137552 Other pensions or superannuation 9 160 2546 440 5232 13180 238327 Elected split-pension amount 10 110 630 150 953 3460 37465 Universal Child Care Benefit 11 370 547 100 159 60 78 Employment Insurance benefits 12 280 2131 170 1364 850 5546 Taxable amount of dividends 13 470 1342 1680 77390 4060 9636 Interest and other investment income 14 810 751 1730 10824 9810 16484 Net partnership income 15 0 0 50 27 80 23 RDSP income 16 0 0 0 0 0 0 Net rental income 17 230 318 750 5783 730 891 Taxable capital gains 18 150 665 650 20689 1110 2410 Support payments received 19 10 34 10 22 50 225 Registered Retirement Savings Plan income 20 330 1588 180 1117 1890 8688 Other income 21 430 886 850 3577 3870 8754 Net business income 22 3620 64606 210 1196 620 353 Net professional income 23 10 263 30 348 100 392 Net commission income 24 20 46 20 199 70 114 Net farming income 25 80-387 110-769 270-1017 Net fishing income 26 30 121 30 112 50 87 Workers' compensation benefits 27 40 149 30 175 540 2503 Social assistance payments 28 20 72 10 25 400 1205 Net federal supplements 29 100 306 110 287 8550 30137 Total income assessed 30 3660 94014 2740 162560 23490 625120 Registered pension plan contributions 31 110 170 110 224 460 518 Registered Retirement Savings Plan deduction 32 740 4029 430 3878 790 4304 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 70 580 140 993 3700 35714 Annual union, professional, or like dues 35 240 70 180 74 1000 137 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 260 764 60 223 30 45 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 20 114 10 22 10 48 Support payments made 41 10 46 10 141 60 486 Carrying charges and interest expenses 42 160 246 620 2051 2990 2005 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2550 2103 110 44 50 12 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 154 20 20 Other employment expenses 46 30 84 20 95 60 136 Clergy residence deduction 47 0 0 0 0 10 69 Other deductions 48 90 46 210 134 630 1941 Total deductions before adjustments 49 2890 8397 1280 8150 7180 45575 Social benefits repayment 50 30 67 200 744 320 764 Net income after adjustments 51 3520 87053 2710 153745 23470 578926 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 160 526 150 483 9160 33845 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 40 320 20 265 10 16 Net capital losses of other years 58 30 106 110 687 190 251 Capital gains deduction 59 0 0 120 10317 40 221 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 10 7 20 36 600 2260 Farming/fishing losses of prior years 62 10 172 0 0 10 71 Total deductions from net income 63 240 1317 390 11867 9780 36683 Taxable income assessed 64 3510 85771 2710 142007 23420 542319 Basic personal amount 65 3680 37865 2740 27832 23490 241976 Age amount 66 260 1490 570 2671 17730 107341 Spouse or common-law partner amount 67 330 2032 170 1022 1150 4701 Amount for eligible dependant 68 140 1379 30 282 120 1032 Amount for children 17 and under 69 660 2505 290 1117 150 457 Amount for infirm dependents age 18 or older 70 0 0 0 0 40 154 CPP or QPP contributions employment 71 850 471 830 726 1090 271 CPP or QPP contributions self-employment 72 2550 2103 110 44 50 12 Employment Insurance premiums 73 720 185 550 153 1790 289 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1000 957 1060 1055 3520 2951 Public transit amount 78 0 0 10 1 30 9 Children's fitness amount 79 290 151 160 100 50 22 Home renovation expenses 80 410 1897 370 2161 2400 9897 Home buyers' amount 81 10 43 10 45 10 39 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 260 478 550 992 15130 28883 Caregiver amount 84 20 65 10 45 120 450 Disability amount 85 20 115 100 698 2010 14392 Disability amount transferred from a dependent 86 30 286 20 220 180 1287 Interest paid on student loans 87 80 34 20 11 20 5 Tuition, education, and textbook amounts 88 90 296 170 1248 50 116 Tuition, education, and textbook amounts transferred from a child 89 130 660 80 443 140 697 Amounts transferred from spouse 90 140 696 130 528 2700 14107 Allowable portion of medical expenses 91 1010 1700 630 2622 7970 25906 Total tax credits on personal amounts 92 3680 8315 2740 6603 23490 68249 Allowable charitable donations and government gifts 93 880 953 820 3654 7410 9752 Eligible cultural, ecological gifts 94 0 0 0 0 10 21 Total tax credit on donations and gifts 95 860 261 820 1040 7380 2649 Total federal non-refundable tax credits 96 3680 8575 2740 7642 23490 70898 Federal dividend tax credit 97 350 178 1450 10816 3000 1484 Basic federal tax 98 2020 6893 1460 11381 10060 26911 Net federal tax 99 2010 6821 1430 11233 10030 26668 CPP contributions on self-employment 100 2550 4205 110 89 50 23 Net provincial tax 101 2500 5863 1950 11940 14390 27321 Total tax payable 102 3110 16956 1970 24005 14390 54776 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 5300 0 1120 0 Number of non-taxable returns 2 5870 0 890 0 Total number of returns 3 11160 0 2010 0 Employment income 4 6440 45029 700 7427 Commissions (from employment) 5 40 77 10 77 Other employment income 6 260 243 110 286 Old Age Security pension 7 1210 7182 140 719 CPP or QPP benefits 8 2180 7016 670 3800 Other pensions or superannuation 9 120 496 290 4274 Elected split-pension amount 10 70 256 70 399 Universal Child Care Benefit 11 2290 3581 60 83 Employment Insurance benefits 12 6630 77213 190 1338 Taxable amount of dividends 13 310 271 320 865 Interest and other investment income 14 930 554 550 783 Net partnership income 15 0 0 10 5 RDSP income 16 0 0 0 0 Net rental income 17 80 78 50-21 Taxable capital gains 18 80 118 110 626 Support payments received 19 40 22 70 1197 Registered Retirement Savings Plan income 20 420 1000 710 13452 Other income 21 580 919 1170 24166 Net business income 22 170-15 80 154 Net professional income 23 10 1 10 59 Net commission income 24 20 5 20 6 Net farming income 25 60-259 10-80 Net fishing income 26 450 581 10 67 Workers' compensation benefits 27 680 9507 20 201 Social assistance payments 28 3070 22420 20 49 Net federal supplements 29 1530 9927 50 119 Total income assessed 30 11160 186222 1650 60055 Registered pension plan contributions 31 250 124 150 205 Registered Retirement Savings Plan deduction 32 440 704 260 6262 Saskatchewan Pension Plan deduction 33 0 0 0 0 Deduction for elected split-pension amount 34 30 105 110 1089 Annual union, professional, or like dues 35 1300 188 190 63 Universal Child Care Benefit repayment 36 20 4 0 0 Child care expenses 37 590 1207 20 51 Disability supports deductions 38 0 0 0 0 Business investment loss 39 0 0 0 0 Moving expenses 40 40 88 20 95 Support payments made 41 20 30 10 19 Carrying charges and interest expenses 42 170 99 210 295 Deductions for CPP/QPP contributions on self-employment/other earnings 43 170 25 30 14 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 0 0 0 0 Other employment expenses 46 70 104 20 55 Clergy residence deduction 47 0 0 0 0 Other deductions 48 840 509 100 864 Total deductions before adjustments 49 2970 3220 650 9135 Social benefits repayment 50 0 0 60 146 Net income after adjustments 51 11150 183075 1650 50796 Canadian Forces personnel and police deduction 52 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 Security options deductions 54 0 0 0 0 Other payments deductions 55 4890 41854 90 361 Limited partnership losses of other years 56 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 Net capital losses of other years 58 10 5 40 41 Capital gains deduction 59 10 39 0 0 Northern residents deductions 60 0 0 0 0 Additional deductions 61 260 1280 10 60 Farming/fishing losses of prior years 62 0 0 0 0 Total deductions from net income 63 5120 43208 140 495 Taxable income assessed 64 9730 140032 1650 50309 Basic personal amount 65 11160 114422 2010 20213 Age amount 66 1450 9188 160 836 Spouse or common-law partner amount 67 590 3730 110 580 Amount for eligible dependant 68 1200 12012 40 351 Amount for children 17 and under 69 2110 7616 120 374 Amount for infirm dependents age 18 or older 70 10 25 0 0 CPP or QPP contributions employment 71 5760 1742 540 258 CPP or QPP contributions self-employment 72 170 25 30 14 Employment Insurance premiums 73 5680 819 500 110 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 Canada employment amount 77 6390 6360 730 684 Public transit amount 78 20 7 10 3 Children's fitness amount 79 350 144 40 21 Home renovation expenses 80 430 1455 230 1123 Home buyers' amount 81 20 97 0 0 Adoption expenses 82 0 0 0 0 Pension income amount 83 180 292 360 671 Caregiver amount 84 60 243 20 50 Disability amount 85 420 2987 90 631 Disability amount transferred from a dependent 86 110 965 20 150 Interest paid on student loans 87 340 152 10 5 Tuition, education, and textbook amounts 88 640 3038 80 331 Tuition, education, and textbook amounts transferred from a child 89 50 249 40 187 Amounts transferred from spouse 90 440 2108 80 317 Allowable portion of medical expenses 91 1860 2849 430 1198 Total tax credits on personal amounts 92 11160 25580 2010 4220 Allowable charitable donations and government gifts 93 770 387 420 1239 Eligible cultural, ecological gifts 94 0 0 0 0 Total tax credit on donations and gifts 95 740 98 410 356 Total federal non-refundable tax credits 96 11160 25678 2010 4576 Federal dividend tax credit 97 210 31 270 126 Basic federal tax 98 4230 5068 960 5280 Net federal tax 99 4220 5060 960 5261 CPP contributions on self-employment 100 170 51 30 27 Net provincial tax 101 5270 5442 1110 4180 Total tax payable 102 5300 10555 1120 9614 Page details Date modified: 2012-11-07 ...

Final Table 3: All returns by major source of income, Alberta Please refer to the explanatory notes for information about this table Final Table 3: All returns by major source of income, Alberta All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 1927320 1441520 27180 Number of non-taxable returns 2 796980 346380 17110 Total number of returns 3 2724300 1787890 44290 Employment income 4 1994020 102167833 1774220 98410504 15660 329741 Commissions (from employment) 5 61370 1948317 58260 1896030 100 4386 Other employment income 6 209220 1782407 167560 1617099 1060 6228 Old Age Security pension 7 373020 2138641 24640 127772 10760 66159 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 499440 3234536 69900 413180 13740 77774 Other pensions or superannuation 9 290730 5139000 36290 602820 5180 53253 Elected split-pension amount 10 78040 787475 16120 98236 1220 6618 Universal Child Care Benefit (UCCB) 11 200480 313951 95580 135286 2640 4963 Employment Insurance and other benefits 12 243470 1661445 179800 941319 720 4970 Taxable amount of dividends 13 517450 10166666 252610 1654255 23210 104732 Interest and other investment income 14 723200 1970020 355890 489265 21230 66519 Net partnership income 15 38020 32697 15380-933 790-596 Registered disability savings plan (RDSP) income 16 20 3 Net rental income 17 147020 376304 78430 33800 2560 12090 Taxable capital gains 18 220150 2906599 112440 574452 8960 89824 Support payments received 19 8010 100763 3790 25299 20 143 Registered Retirement Savings Plan (RRSP) income 20 250120 1628975 159410 675957 2130 17450 Other income 21 503500 2472046 283370 813445 13640 38404 Net business income 22 201940 2655649 60690 104386 2890 25622 Net professional income 23 21940 1249420 6840 43025 70 2753 Net commission income 24 20760 340095 7930 12110 190 1119 Net farming income 25 88720 352500 22830-101168 43100 498333 Net fishing income 26 240 768 120 194 10 89 Workers' compensation benefits 27 38430 273983 25570 86314 250 2005 Social assistance payments 28 231730 1132976 24880 83081 3480 7141 Net federal supplements 29 131410 586864 1930 4528 3680 12972 Total income assessed 30 2702340 145419936 1787890 108740257 44200 1432692 Registered pension plan (RPP) contributions 31 413070 1870719 396790 1831233 1300 4696 RRSP deduction 32 749080 4539239 649010 3842057 6520 47829 Saskatchewan Pension Plan (SPP) deduction 33 80 42 70 36 Deduction for elected split-pension amount 34 78180 788193 16750 158992 1650 9733 Annual union, professional, or like dues 35 516730 362786 468110 347597 1920 878 Universal Child Care Benefit repayment 36 1630 1042 650 437 Child care expenses 37 103980 400592 84820 351253 430 989 Disability supports deductions 38 120 500 70 313 Business investment loss 39 2050 52978 1360 29865 10 419 Moving expenses 40 21450 75779 19360 68312 30 102 Support payments made 41 7030 100624 5240 72644 50 461 Carrying charges and interest expenses 42 319640 616260 166130 270591 4000 8305 Deductions for CPP or QPP contributions on self-employment and other earnings 43 148600 117177 24160 4883 14660 12775 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 16280 349275 7810 195629 350 4237 Other employment expenses 46 106090 536777 99900 508101 270 917 Clergy residence deduction 47 3810 52429 3550 50362 10 112 Other deductions 48 71970 160673 43070 47574 1200 980 Total deductions before adjustments 49 1503910 10025085 1112750 7779878 22530 92455 Social benefits repayment 50 62930 154190 37050 66191 1270 4401 Net income after adjustments 51 2690930 135402869 1786240 100914537 41960 1377489 Canadian Forces personnel and police deduction 52 1880 43015 1880 42941 Employee home relocation loan deduction 53 510 92 500 90 Security options deductions 54 14820 669013 13880 637516 30 1017 Other payments deductions 55 294380 1993289 50750 173905 5100 22094 Limited partnership losses of other years 56 180 843 90 172 Non-capital losses of other years 57 2990 24024 1080 8714 60 312 Net capital losses of other years 58 62380 245288 32150 84014 1390 4228 Capital gains deduction 59 12160 709618 2780 71200 2660 58052 Northern residents deductions 60 100370 267287 80540 217750 2860 7772 Additional deductions 61 14920 111614 2180 11470 120 242 Farming/fishing losses of prior years 62 2820 28855 820 6630 1220 13580 Total deductions from net income 63 483120 4092936 177870 1254402 11930 107317 Taxable income assessed 64 2657060 131379998 1786080 99660844 41700 1272551 Basic personal amount 65 2724230 28120692 1787850 18433573 44290 459697 Age amount 66 373310 2136605 24820 106052 10760 60178 Spouse or common-law partner amount 67 232310 1683062 176300 1329349 5710 32118 Amount for eligible dependant 68 94250 936718 66850 661530 320 3150 Amount for children 17 and under 69 423250 1598126 332160 1224735 6560 34325 Amount for infirm dependants age 18 or older 70 840 3285 530 2073 20 68 CPP or QPP contributions through employment 71 1725120 2663898 1604570 2576999 8290 9562 CPP or QPP contributions self-employment and other eligible earnings 72 148600 117177 24160 4883 14660 12775 Employment Insurance premiums 73 1701320 928655 1578730 899672 6640 2835 Employment Insurance premiums on self-employment and other eligible earnings 74 370 125 40 14 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 1975980 2038942 1737710 1818787 15620 15781 Public transit amount 79 190330 96857 163830 88840 90 27 Children's fitness amount 80 178430 101305 150130 84943 2070 1175 Home buyers' amount 81 23080 106021 21790 100213 40 185 Adoption expenses 82 360 2044 290 1708 Pension income amount 83 338920 642834 50790 95359 6050 10815 Caregiver amount 84 14160 56301 10950 43925 150 573 Disability amount 85 50620 366114 8900 64689 620 4526 Disability amount transferred from a dependant 86 19350 190695 14440 146848 310 2682 Interest paid on student loans 87 74400 36536 68290 33317 80 31 Tuition, education, and textbook amounts 88 189580 909021 169270 795219 500 1858 Tuition, education, and textbook amounts transferred from a child 89 59800 292047 50580 246576 680 3327 Amounts transferred from spouse 90 96720 455431 39090 163817 4690 25435 Allowable portion of medical expenses 91 311130 777058 152790 316588 8960 24859 Total tax credits on personal amounts 92 2724260 6638932 1787870 4385956 44290 105903 Allowable charitable donations and government gifts 93 643630 1486796 452380 881281 11890 32457 Eligible cultural, ecological gifts 94 560 5824 390 1626 10 750 Total tax credit on donations and gifts 95 641130 418263 450570 245943 11860 9342 Total federal non-refundable tax credits 96 2724260 7057195 1787870 4631900 44290 115245 Federal dividend tax credit 97 469620 1446544 246960 250638 16020 13300 Overseas employment tax credit 98 1720 19418 1680 19203 Minimum tax carryover 99 7000 19295 1780 6563 570 1616 Basic federal tax 100 1868520 17804419 1437900 14644815 22240 114379 Federal foreign tax credit 101 122350 118242 71520 94414 2240 327 Federal political contribution tax credit 102 20010 3099 8100 1274 640 91 Investment tax credit 103 4420 11750 2440 7679 240 117 Labour-sponsored funds tax credit 104 110 59 90 46 Alternative minimum tax payable 105 6500 28347 590 2204 240 1124 Net federal tax 106 1863910 17672712 1435890 14541714 22040 113859 CPP contributions payable on self-employment and other earnings 107 148600 234353 24160 9765 14660 25550 Employment Insurance premiums payable on self-employment and other eligible earnings 108 370 125 40 14 Social benefits repayment 109 62930 154190 37050 66191 1270 4401 Net provincial or territorial tax 110 1652590 7455314 1300630 6168149 16910 48459 Total tax payable 111 1927320 25516694 1441520 20785834 27180 192270 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 40 10620 7150 Number of non-taxable returns 2 10 930 1420 Total number of returns 3 50 11550 8570 Employment income 4 30 595 2930 90655 1950 21118 Commissions (from employment) 5 30 162 140 2346 Other employment income 6 540 3056 280 945 Old Age Security pension 7 680 3573 530 3025 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10 64 1100 7867 1010 6570 Other pensions or superannuation 9 540 13049 380 5537 Elected split-pension amount 10 180 1135 150 975 Universal Child Care Benefit (UCCB) 11 1130 1857 960 1521 Employment Insurance and other benefits 12 20 176 250 1534 150 926 Taxable amount of dividends 13 10 114 2920 27568 1760 11541 Interest and other investment income 14 10 81 4530 10880 2220 2620 Net partnership income 15 460 950 170-87 Registered disability savings plan (RDSP) income 16 Net rental income 17 1040 530 920 585 Taxable capital gains 18 1510 12525 930 4027 Support payments received 19 30 343 30 297 Registered Retirement Savings Plan (RRSP) income 20 900 6361 1170 7404 Other income 21 2920 12028 1690 4402 Net business income 22 380 927 420 993 Net professional income 23 11410 1166477 40-149 Net commission income 24 90 492 8350 310789 Net farming income 25 180-707 130-586 Net fishing income 26 50 404 Workers' compensation benefits 27 30 128 30 130 Social assistance payments 28 100 304 130 347 Net federal supplements 29 50 152 80 236 Total income assessed 30 50 1702 11530 1361845 8520 385511 Registered pension plan (RPP) contributions 31 420 3549 100 169 RRSP deduction 32 5510 79299 2410 21189 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 280 3504 170 1496 Annual union, professional, or like dues 35 10 2 1550 1387 430 265 Universal Child Care Benefit repayment 36 Child care expenses 37 1040 4930 530 1665 Disability supports deductions 38 Business investment loss 39 20 1359 10 359 Moving expenses 40 170 1236 50 165 Support payments made 41 70 2581 30 379 Carrying charges and interest expenses 42 1930 6234 1120 2875 Deductions for CPP or QPP contributions on self-employment and other earnings 43 30 15 9190 13012 6350 7554 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 290 6901 90 1458 Other employment expenses 46 230 1609 360 3771 Clergy residence deduction 47 Other deductions 48 310 882 200 540 Total deductions before adjustments 49 40 86 10580 126507 7150 41906 Social benefits repayment 50 320 1311 120 443 Net income after adjustments 51 50 1627 11340 1236600 8170 347125 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 958 Other payments deductions 55 160 584 200 713 Limited partnership losses of other years 56 Non-capital losses of other years 57 50 349 70 459 Net capital losses of other years 58 500 1504 310 732 Capital gains deduction 59 50 1733 20 354 Northern residents deductions 60 150 377 140 324 Additional deductions 61 20 372 20 36 Farming/fishing losses of prior years 62 Total deductions from net income 63 20 46 920 5968 730 2691 Taxable income assessed 64 50 1582 11330 1230665 8160 344469 Basic personal amount 65 50 529 11550 119490 8570 88715 Age amount 66 450 2036 540 2717 Spouse or common-law partner amount 67 930 6625 650 4460 Amount for eligible dependant 68 330 3176 310 3060 Amount for children 17 and under 69 2810 11252 1640 6406 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 30 19 2450 2392 1540 774 CPP or QPP contributions self-employment and other eligible earnings 72 30 15 9190 13012 6350 7554 Employment Insurance premiums 73 40 17 1920 736 1160 242 Employment Insurance premiums on self-employment and other eligible earnings 74 40 19 20 6 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 30 31 3150 2990 2020 1894 Public transit amount 79 570 247 260 110 Children's fitness amount 80 1700 1151 850 520 Home buyers' amount 81 110 524 30 121 Adoption expenses 82 Pension income amount 83 690 1302 500 937 Caregiver amount 84 80 316 60 246 Disability amount 85 50 369 40 296 Disability amount transferred from a dependant 86 120 1125 70 613 Interest paid on student loans 87 550 528 150 93 Tuition, education, and textbook amounts 88 910 11631 420 1669 Tuition, education, and textbook amounts transferred from a child 89 680 3896 250 1184 Amounts transferred from spouse 90 270 1124 240 989 Allowable portion of medical expenses 91 2150 6217 1570 3614 Total tax credits on personal amounts 92 50 119 11550 28533 8570 18937 Allowable charitable donations and government gifts 93 4940 22766 2620 6246 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 4940 6479 2610 1748 Total federal non-refundable tax credits 96 50 120 11550 35012 8570 20685 Federal dividend tax credit 97 2710 4106 1540 1662 Overseas employment tax credit 98 Minimum tax carryover 99 30 112 20 39 Basic federal tax 100 30 138 8780 253061 5450 46472 Federal foreign tax credit 101 1110 832 320 45 Federal political contribution tax credit 102 260 52 100 15 Investment tax credit 103 70 174 30 87 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 30 136 8780 252798 5440 46325 CPP contributions payable on self-employment and other earnings 107 30 29 9190 26023 6350 15109 Employment Insurance premiums payable on self-employment and other eligible earnings 108 40 19 20 6 Social benefits repayment 109 320 1311 120 443 Net provincial or territorial tax 110 30 62 7670 94827 4380 19129 Total tax payable 111 40 233 10620 374978 7150 81012 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 91860 109260 180190 Number of non-taxable returns 2 17920 43320 156540 Total number of returns 3 109780 152580 336730 Employment income 4 27030 396046 58520 1993034 37050 322207 Commissions (from employment) 5 640 14581 650 21796 310 1474 Other employment income 6 2820 19183 7070 81640 22360 33966 Old Age Security pension 7 5180 29293 27740 156403 263000 1591090 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10490 58361 40090 248050 314770 2246122 Other pensions or superannuation 9 3540 52073 19380 316334 216150 3995767 Elected split-pension amount 10 1690 11597 6290 44992 50350 612753 Universal Child Care Benefit (UCCB) 11 12960 20706 9820 16498 620 811 Employment Insurance and other benefits 12 2990 17286 3430 27691 3570 22332 Taxable amount of dividends 13 13190 90819 112590 7924401 92350 280834 Interest and other investment income 14 24180 36450 89660 879613 184760 431729 Net partnership income 15 1040-765 11710 29169 7000 4695 Registered disability savings plan (RDSP) income 16 Net rental income 17 6950 9812 40950 288616 12840 29742 Taxable capital gains 18 6500 46159 42440 2051033 38240 80591 Support payments received 19 400 2966 220 3071 600 3646 Registered Retirement Savings Plan (RRSP) income 20 10180 47049 13700 108193 31740 166698 Other income 21 13880 32061 50590 320767 86960 177733 Net business income 22 107240 2407419 12640 82223 11320 22986 Net professional income 23 320 4008 1370 25187 1250 4846 Net commission income 24 750 3729 1370 9377 1050 1431 Net farming income 25 3380-18033 8130-5488 9410-13962 Net fishing income 26 20 12 20 2 10 25 Workers' compensation benefits 27 840 4959 800 5928 3490 21581 Social assistance payments 28 2580 8114 3210 5084 95930 178978 Net federal supplements 29 1240 4022 2500 6788 83740 249155 Total income assessed 30 109240 3297906 152500 14640400 336730 10467230 Registered pension plan (RPP) contributions 31 1440 3653 3470 12996 3370 5348 RRSP deduction 32 21850 131527 32130 278599 15680 49226 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 1410 11390 5780 46385 49930 535160 Annual union, professional, or like dues 35 5120 1919 10340 4591 15800 2866 Universal Child Care Benefit repayment 36 50 35 20 19 10 5 Child care expenses 37 6220 16034 3710 12671 210 252 Disability supports deductions 38 30 128 Business investment loss 39 130 3001 250 9401 170 3056 Moving expenses 40 610 2091 280 1342 180 728 Support payments made 41 260 3085 610 14674 590 5023 Carrying charges and interest expenses 42 7550 16024 48840 226467 76060 58726 Deductions for CPP or QPP contributions on self-employment and other earnings 43 82810 74054 8310 3986 960 269 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 470 12852 4680 106735 1970 7225 Other employment expenses 46 1400 7486 1470 7167 1050 2957 Clergy residence deduction 47 50 399 60 649 110 720 Other deductions 48 1990 2071 7110 11711 10430 67560 Total deductions before adjustments 49 90970 285632 82220 737405 127180 739252 Social benefits repayment 50 760 2364 11150 46585 10160 26444 Net income after adjustments 51 105560 3067495 150320 13881936 336460 9704919 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 50 1429 340 21898 150 749 Other payments deductions 55 3940 17091 4820 17329 116480 449737 Limited partnership losses of other years 56 50 587 30 33 Non-capital losses of other years 57 820 8027 510 4142 190 926 Net capital losses of other years 58 1680 4610 11830 121781 12230 20684 Capital gains deduction 59 260 5683 5580 564974 630 4048 Northern residents deductions 60 2910 7663 4550 11356 6240 15554 Additional deductions 61 180 428 910 2445 9030 80816 Farming/fishing losses of prior years 62 170 1249 300 5844 220 883 Total deductions from net income 63 9590 46185 25880 750356 137400 573431 Taxable income assessed 64 105420 3022262 150110 13134123 336170 9192448 Basic personal amount 65 109780 1134505 152570 1580144 336730 3491003 Age amount 66 5900 32866 20870 94735 266410 1567317 Spouse or common-law partner amount 67 11830 82389 7040 49061 14250 59627 Amount for eligible dependant 68 4300 42888 1850 17894 1070 10313 Amount for children 17 and under 69 20590 84339 20240 81381 2050 6403 Amount for infirm dependants age 18 or older 70 30 113 70 256 150 590 CPP or QPP contributions through employment 71 22180 12902 40320 42990 6330 3149 CPP or QPP contributions self-employment and other eligible earnings 72 82810 74054 8310 3986 960 269 Employment Insurance premiums 73 18020 4528 21500 7390 22810 4534 Employment Insurance premiums on self-employment and other eligible earnings 74 250 82 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 27500 26437 60940 61019 54630 42452 Public transit amount 79 2540 1135 3680 1315 9330 1385 Children's fitness amount 80 7390 4151 10270 6690 520 260 Home buyers' amount 81 440 2053 250 1163 100 414 Adoption expenses 82 20 111 20 105 Pension income amount 83 4910 9015 24000 44677 240780 461346 Caregiver amount 84 510 2000 790 3108 1100 4141 Disability amount 85 570 4152 3280 23870 27010 194842 Disability amount transferred from a dependant 86 760 7567 1010 8618 1500 10915 Interest paid on student loans 87 1670 891 1000 518 90 72 Tuition, education, and textbook amounts 88 4300 20332 5300 36676 1190 1880 Tuition, education, and textbook amounts transferred from a child 89 1690 8071 3620 18508 1160 5306 Amounts transferred from spouse 90 3900 16731 3530 15518 31590 160601 Allowable portion of medical expenses 91 20050 39312 23410 90672 84820 252365 Total tax credits on personal amounts 92 109780 241594 152570 328544 336730 941878 Allowable charitable donations and government gifts 93 20200 42654 41030 304652 94490 158666 Eligible cultural, ecological gifts 94 20 488 30 2081 90 750 Total tax credit on donations and gifts 95 20120 12055 40890 88057 94190 43882 Total federal non-refundable tax credits 96 109780 253649 152570 416601 336730 985759 Federal dividend tax credit 97 10770 11978 102180 1109167 75830 44582 Overseas employment tax credit 98 20 114 Minimum tax carryover 99 230 579 3540 8276 580 1079 Basic federal tax 100 61870 312731 92340 1470741 181020 572172 Federal foreign tax credit 101 2620 1753 18110 13242 22670 4429 Federal political contribution tax credit 102 590 86 2640 487 7200 1021 Investment tax credit 103 200 439 920 2436 400 381 Labour-sponsored funds tax credit 104 10 7 Alternative minimum tax payable 105 70 407 5540 24283 20 100 Net federal tax 106 61760 310684 91540 1454618 179710 566355 CPP contributions payable on self-employment and other earnings 107 82800 148109 8310 7971 960 538 Employment Insurance premiums payable on self-employment and other eligible earnings 108 250 82 Social benefits repayment 109 760 2364 11150 46585 10160 26444 Net provincial or territorial tax 110 43780 126940 99920 597839 137300 250655 Total tax payable 111 91860 588179 109260 2107015 180190 843992 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 31170 28350 Number of non-taxable returns 2 165970 47370 Total number of returns 3 197140 75710 Employment income 4 55710 267809 20930 336125 Commissions (from employment) 5 820 1663 420 5881 Other employment income 6 4400 7774 3130 12515 Old Age Security pension 7 35370 136596 5110 24683 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 35370 100042 12960 76505 Other pensions or superannuation 9 3740 13638 5530 86429 Elected split-pension amount 10 350 1610 1680 9558 Universal Child Care Benefit (UCCB) 11 73140 126626 3620 5682 Employment Insurance and other benefits 12 49520 622186 3020 23026 Taxable amount of dividends 13 6150 5387 12660 67015 Interest and other investment income 14 23020 15617 17700 37245 Net partnership income 15 190 7 1280 257 Registered disability savings plan (RDSP) income 16 Net rental income 17 1310 599 2030 531 Taxable capital gains 18 2440 2411 6690 45556 Support payments received 19 460 1134 2460 63866 Registered Retirement Savings Plan (RRSP) income 20 8740 20705 22150 579152 Other income 21 12110 19358 38330 1053788 Net business income 22 3390 3425 2970 7662 Net professional income 23 260 320 390 2954 Net commission income 24 590 360 450 688 Net farming income 25 700-2401 860-3488 Net fishing income 26 20 61 Workers' compensation benefits 27 7150 151106 280 1831 Social assistance payments 28 99420 844638 2000 5277 Net federal supplements 29 37240 306705 960 2297 Total income assessed 30 197140 2647376 54530 2445017 Registered pension plan (RPP) contributions 31 3780 3402 2410 5665 RRSP deduction 32 8840 14019 7130 75478 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 310 1319 1910 20212 Annual union, professional, or like dues 35 8840 1951 4630 1329 Universal Child Care Benefit repayment 36 840 508 50 29 Child care expenses 37 6090 10343 940 2454 Disability supports deductions 38 Business investment loss 39 30 399 70 5120 Moving expenses 40 390 730 380 1055 Support payments made 41 80 271 110 1507 Carrying charges and interest expenses 42 5670 1957 8330 25061 Deductions for CPP or QPP contributions on self-employment and other earnings 43 870 125 1280 504 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 30 52 580 14187 Other employment expenses 46 740 1518 670 3248 Clergy residence deduction 47 10 49 10 102 Other deductions 48 5350 4401 2320 24950 Total deductions before adjustments 49 30650 41062 19840 180903 Social benefits repayment 50 160 320 1930 6124 Net income after adjustments 51 196650 2607253 54170 2263888 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 60 58 280 5366 Other payments deductions 55 110210 1302451 2730 9361 Limited partnership losses of other years 56 Non-capital losses of other years 57 60 255 160 839 Net capital losses of other years 58 330 332 1960 7403 Capital gains deduction 59 40 153 150 3421 Northern residents deductions 60 2210 4581 780 1898 Additional deductions 61 2060 11101 410 4696 Farming/fishing losses of prior years 62 20 73 60 485 Total deductions from net income 63 112660 1319009 6130 33532 Taxable income assessed 64 163930 1290502 54100 2230553 Basic personal amount 65 197130 2033206 75710 779830 Age amount 66 38330 244313 5220 26348 Spouse or common-law partner amount 67 11240 87211 4370 32185 Amount for eligible dependant 68 16830 170829 2390 23867 Amount for children 17 and under 69 31260 126508 5950 22749 Amount for infirm dependants age 18 or older 70 20 52 20 105 CPP or QPP contributions through employment 71 28310 7044 11110 8068 CPP or QPP contributions self-employment and other eligible earnings 72 870 125 1280 504 Employment Insurance premiums 73 37370 5222 13140 3480 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 53420 49965 20960 19587 Public transit amount 79 5920 2616 4110 1182 Children's fitness amount 80 3810 1448 1710 967 Home buyers' amount 81 210 882 110 467 Adoption expenses 82 10 20 Pension income amount 83 3990 5891 7210 13481 Caregiver amount 84 300 1142 220 849 Disability amount 85 8420 60846 1720 12524 Disability amount transferred from a dependant 86 790 8882 360 3445 Interest paid on student loans 87 2280 942 290 146 Tuition, education, and textbook amounts 88 3920 17018 3790 22720 Tuition, education, and textbook amounts transferred from a child 89 280 907 860 4262 Amounts transferred from spouse 90 10880 59708 2530 11508 Allowable portion of medical expenses 91 9480 19281 7900 24127 Total tax credits on personal amounts 92 197140 435609 75710 151861 Allowable charitable donations and government gifts 93 5700 3681 10380 34387 Eligible cultural, ecological gifts 94 10 16 Total tax credit on donations and gifts 95 5620 962 10320 9792 Total federal non-refundable tax credits 96 197140 436571 75710 161653 Federal dividend tax credit 97 2950 511 10660 10579 Overseas employment tax credit 98 Minimum tax carryover 99 10 16 250 1015 Basic federal tax 100 30720 41024 28170 348887 Federal foreign tax credit 101 600 16 3160 3182 Federal political contribution tax credit 102 40 3 450 70 Investment tax credit 103 120 435 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 20 175 Net federal tax 106 30670 41011 28050 345211 CPP contributions payable on self-employment and other earnings 107 870 250 1280 1008 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 160 320 1930 6124 Net provincial or territorial tax 110 19520 14204 22440 135051 Total tax payable 111 31170 55786 28350 487395 Page details Date modified: 2013-06-21 ...

This Agency Sustainable Development Strategy presents the results for Theme IV – Shrinking the Environmental Footprint- Beginning with Government. Theme IV: Targets and Implementation Strategies Goal 6: GHG Emissions and Energy Target 6.1: GHG Emissions Reduction The Government of Canada will reduce greenhouse gas (GHG) emissions from its buildings and fleets by 17% below 2005 levels by 2020. ...