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Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Biographies Chair of the Board of Management Richard (Rick) Thorpe, CPA, CMA, FCMA Penticton, British Columbia Appointed: October 2013 for 4 years Chair, Board of Management Member, Audit Committee Member, Governance Committee Member, Human Resources Committee Member, Resources Committee Nominated by the federal government, Richard (Rick) Thorpe has more than 45 years of experience in the private and public sectors. ... He is a former volunteer Chair of the Fiscal Review Board for the City of Penticton (2010 to 2013), and has also served on non-profit boards, including Summerland Charity Shops Society (Penny Lane) 2010 to 2013, Agur Lake Camp Society, the Heart & Stroke Foundation of British Columbia and Yukon. ... He has also held senior positions in the federal Public Service, notably, he served as Assistant Secretary, International Affairs, Security and Justice Sector, Treasury Board Secretariat from 2008 to 2013, and as Deputy Chief, Corporate Services, Communications Security Establishment Canada from 2005 to 2008. ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Biographies Chair of the Board of Management Richard (Rick) Thorpe, CPA, CMA, FCMA Penticton, British Columbia Appointed: October 2013 for 4 years Chair, Board of Management Member, Audit Committee Member, Governance Committee Member, Human Resources Committee Member, Resources Committee Nominated by the federal government, Richard (Rick) Thorpe has more than 45 years of experience in the private and public sectors. ... He is a former volunteer Chair of the Fiscal Review Board for the City of Penticton (2010 to 2013), and has also served on non-profit boards, including Summerland Charity Shops Society (Penny Lane) 2010 to 2013, Agur Lake Camp Society, the Heart & Stroke Foundation of British Columbia and Yukon. ... He has also held senior positions in the federal Public Service, notably, he served as Assistant Secretary, International Affairs, Security and Justice Sector, Treasury Board Secretariat from 2008 to 2013, and as Deputy Chief, Corporate Services, Communications Security Establishment Canada from 2005 to 2008. ...

If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... The part of Sharon's net farm loss that she can deduct from her other income in 2017 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... The part of Sharon's net farm loss that she can deduct from her other income in 2024 is either amount A or B, whichever is less: $9,200 $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

However, before you can calculate your net farm loss for the year, you may have to increase or decrease the loss by certain adjustments explained at Line 9941 – Optional inventory adjustment – current year, and Line 9942 – Mandatory inventory adjustment – current year. ... If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

However, before you can calculate your net farm loss for the year, you may have to increase or decrease the loss by certain adjustments explained at Line 9941 – Optional inventory adjustment – current year, and Line 9942 – Mandatory inventory adjustment – current year. ... If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... Non capital losses incurred after 2005 can be carried forward up to 20 years. ...

How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (12 months × €500 = €6000) Convert your total pension in 2005 and enter on line 115 (€6,000 × 1.5090 = $9,054) Calculate the taxable amount for 2005 (€6,000 × 50% = €3,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€6,000- €3,000 = €3,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€3,000 × 1.5090 = $4,527) The non-taxable amount claimed in 2005 will remain fixed at €3,000 for the entire time the pension is paid to that individual (except in the year of death). This amount will be converted in Canadian dollars in each of the following years using the average exchange rate for that year. 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 × 1.4237 = $8,627) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4237 = €4,271) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2006) 2007 Calculate your total pension in 2007 6 months × €510 = €3,060 6 months × €520 = €3,120 total €6,180 Convert your total pension in 2007 and enter on line 115 (€6,180 × 1.4691 = $9,079) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4691 = $4,407) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2007) Example 2 (a person who will start receiving a social security pension for the first time in the year 2005): A Canadian resident receives a monthly social security pension of €500 per month as of September 1, 2005 from Germany. ... How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (4 months × €500 = €2,000) Convert your total pension in 2005 and enter on line 115 (€2,000 × 1.5090 = $3,018) Calculate the taxable amount for 2005 (€2,000 × 50% = €1,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€2,000- €1,000 = €1,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€1,000 × 1.5090 = $1,509) 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 x 1.4237 = $8,627) Calculate the taxable amount for 2006 (€6,060 x 50% = €3,030) (from the chart below, 50% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€6,060- €3,030 = €3,030) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€3,030 x 1.4237 = $4,314) The non-taxable amount claimed in 2006 will remain fixed at €3,030 for the entire time the pension is paid to that individual (except in the year of death). ...

How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (12 months × €500 = €6000) Convert your total pension in 2005 and enter on line 115 (€6,000 × 1.5090 = $9,054) Calculate the taxable amount for 2005 (€6,000 × 50% = €3,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€6,000- €3,000 = €3,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€3,000 × 1.5090 = $4,527) The non-taxable amount claimed in 2005 will remain fixed at €3,000 for the entire time the pension is paid to that individual (except in the year of death). This amount will be converted in Canadian dollars in each of the following years using the average exchange rate for that year. 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 × 1.4237 = $8,627) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4237 = $4,271) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2006) 2007 Calculate your total pension in 2007 6 months × €510 = €3,060 6 months × €520 = €3,120 total €6,180 Convert your total pension in 2007 and enter on line 115 (€6,180 × 1.4691 = $9,079) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4691 = $4,407) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2007) Example 2 (a person who will start receiving a social security pension for the first time in the year 2005): A Canadian resident receives a monthly social security pension of €500 per month as of September 1, 2005 from Germany. ... How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (4 months × €500 = €2,000) Convert your total pension in 2005 and enter on line 115 (€2,000 × 1.5090 = $3,018) Calculate the taxable amount for 2005 (€2,000 × 50% = €1,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€2,000- €1,000 = €1,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€1,000 × 1.5090 = $1,509) 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 x 1.4237 = $8,627) Calculate the taxable amount for 2006 (€6,060 x 50% = €3,030) (from the chart below, 50% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€6,060- €3,030 = €3,030) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€3,030 x 1.4237 = $4,314) The non-taxable amount claimed in 2006 will remain fixed at €3,030 for the entire time the pension is paid to that individual (except in the year of death). ...