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Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

A tax shelter is defined as any property of which it is expected, based on statements or representations made or proposed to be made in connection with the property, that the aggregate of the losses or other amounts, calculated in any of the relevant years, which a purchaser will be entitled to deduct in taxation years ending within four years of the date of acquisition of the property will exceed the cost of the interest in the property (less prescribed benefits) to the purchaser. ... The definition of what constitutes a tax shelter depends entirely on the reasonable inferences to be drawn from representations made in connection with the property. ...

Skills to develop Identify the basic steps of the tax return Describe what identification information to include Explain what types of income to report Differentiate between deductions, non-refundable tax credits, and refundable tax credits Describe how to calculate tax on their income Explain how to calculate a refund or a balance owing Make connections between examples given and their own personal tax situation Background information In Canada, individuals fill out a tax return every year to report the income they earned or received during the year. ... After finishing the lesson Review the outline of each step of the tax return and point out the connections between them. ...

Self-employed persons – If a tax filer or his or her spouse or common‑law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2016 has to be filed on or before June 15, 2017. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons – If a tax filer or his or her spouse or common‑law partner carried on a business in 2018 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2018 has to be filed on or before June 15, 2019. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2018 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons – If a tax filer or his or her spouse or common‑law partner carried on a business in 2017 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2017 has to be filed on or before June 15, 2018. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2017 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons – If a tax filer or his or her spouse or common‑law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2019 has to be filed on or before June 15, 2020. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons – If a tax filer or his or her spouse or common‑law partner carried on a business in 2020 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2020 has to be filed on or before June 15, 2021. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2020 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons- If a tax filer or his or her spouse or common‑law partner carried on a business in 2021 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2021 has to be filed on or before June 15, 2022. ... Employment status If a tax filer or his or her spouse or common‑law partner carried on a business in 2021 (other than a business whose expenditures are primarily in connection with a tax shelter), then his or her return is classified as a self-employed return. ...

Self-employed persons- If a tax filer or their spouse or common‑law partner carried on a business in 2022 (other than a business whose expenditures are primarily in connection with a tax shelter), the return for 2022 has to be filed on or before June 15, 2023. ... Employment status If a tax filer or their spouse or common‑law partner carried on a business in 2022 (other than a business whose expenditures are primarily in connection with a tax shelter), then their return is classified as a self-employed return. ...