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When the two (2) positions are not the same group and level, alternation can still occur when the positions can be considered equivalent. ... Employees choosing option 6.4.1(c) could either: resign from the CRA but be considered to be laid-off for severance pay purposes on the date of their departure. ... It is also agreed that time spent by the members of the committee shall be considered time worked. ...

If you were considered a resident of Quebec on December 31, 2010, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $747.36 or less (if you were not considered a resident of Quebec on December 31, 2010) or $587.52 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2010 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...

These payments are not considered to be contributions to an RESP. Quebec education savings incentive 31. ... To be considered a qualifying educational program, the program must also be at a post-secondary school level. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. ...

If you were considered a resident of Quebec on December 31, 2010, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $747.36 or less (if you were not considered a resident of Quebec on December 31, 2010) or $587.52 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2010 and had to complete Schedule 10 because you worked outside of Quebec, do not use Form T2204. ...

Include works of art and other valuables not considered inventory. On this line, include prepaid expenses (accrual basis only) and restricted funds. ... Note Pledges are considered revenue only in the fiscal period in which they are honoured. ... Also, some expenditures may be considered partly charitable and partly fundraising. ...

Include works of art and other valuables not considered inventory. On this line, include prepaid expenses (accrual basis only) and restricted funds. ... Note Pledges are considered revenue only in the fiscal period in which they are honoured. ... Also, some expenditures may be considered partly charitable and partly fundraising. ...

<ols130:Schedule130ExemptExpensesDetails> This set of tags is used for capturing data in Part 1A – Exempt interest and financing expenses <ols130:NameOfPSAText></ols130:NameOfPSAText> Name of public sector authority your partnership has entered into an agreement with- 1 to 175 alphanumeric characters <ols130:BorrowOrOtherFinancingAmount></ols130:BorrowOrOtherFinancingAmount> Principal amount of borrowing or other financing entered into as a result of the agreement- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestAndFinancingExpensesAmount></ols130:InterestAndFinancingExpensesAmount IFE incurred in respect of amount in column 2- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncomeAmount></ols130:IncomeAmount> Partnership income from activities that the amount in column 2 wholly or partially funded- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:LossAmount></ols130:LossAmount> Partnership loss from activities that the amount in column 2 wholly or partially funded (enter as positive amount)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130ExemptExpensesDetails> <ols130:Schedule130Part1AColumn4TotalAmount></ols130:Schedule130Part1AColumn4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 016 <ols130:Schedule130Part1AColumn5TotalAmount></ols130:Schedule130Part1AColumn5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 017 <ols130:Schedule130InfoOnBorrowingsDetails> This set of tags is used for capturing data in Part 1B – Information on borrowings, loans, and other financings if your partnership has a borrowing or other financing <ols130:InfoOnBorrowingsRelationshipCode></ols130:InfoOnBorrowingsRelationshipCode> Relationship to the partnerships- 2 numeric characters (must include leading zero)- format NN Choose from the following list: 01- Canadian arm's length 02- Canadian non-arm's length 03- Non-resident arm's length 04- Non-resident non-arm's length <ols130:InfoOnBorrowingsBorrowedAmount></ols130:InfoOnBorrowingsBorrowedAmount> Total of the principal amounts borrowed or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsNotionalAmount></ols130:InfoOnBorrowingsNotionalAmount> Total of the notional amounts of derivatives entered into in respect of a borrowing or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphAVariableAIFEAmount></ols130:InfoOnBorrowingsParagraphAVariableAIFEAmount> Total of all amounts included in paragraph (a) of variable A of IFE in respect of a borrowing or other financings- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphEVariableAIFEAmount></ols130:InfoOnBorrowingsParagraphEVariableAIFEAmount> Total of all amounts included in paragraph (e) of variable A of IFE (other than a loss or capital loss)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphAVariableBIFEAmount></ols130:InfoOnBorrowingsParagraphAVariableBIFEAmount> Total of all amounts included in paragraph (a) of variable B of IFE (other than a dividend or exempt IFE or a gain included in partnership's income)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InfoOnBorrowingsDetails> <ols130:Schedule130Part1BTable1Column4TotalAmount></ols130:Schedule130Part1BTable1Column4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 215 <ols130:Schedule130Part1BTable1Column5TotalAmount></ols130:Schedule130Part1BTable1Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 218 <ols130:Schedule130Part1BTable1Column6TotalAmount></ols130:Schedule130Part1BTable1Column6TotalAmount> Total of column 6- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 221 <ols130:Schedule130InfoOnLoansDetails> This set of tags is used for capturing data in Part 1B – Information on borrowings, loans, and other financings if your partnership has a loan or other financing <ols130:InfoOnLoansRelationshipCode></ols130:InfoOnLoansRelationshipCode> Relationship to the partnerships- 2 numeric characters (must include leading zero)- format NN Choose from the following list: 01- Canadian arm's length 02- Canadian non-arm's length 03- Non-resident arm's length 04- Non-resident non-arm's length <ols130:InfoOnLoansLoanAmount></ols130:InfoOnLoansLoanAmount> Total of the principal amounts of loans or other financings at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansNotionalAmount></ols130:InfoOnLoansNotionalAmount> Total of the notional amounts of derivatives entered into in respect of loans or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansParagraphDVariableAIFRAmount></ols130:InfoOnLoansParagraphDVariableAIFRAmount> Total of all amounts included in paragraph (d) of variable A of IFR (other than a dividend or exempt IFE or a gain included in partnership's income)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansParagraphAVariableBIFRAmount></ols130:InfoOnLoansParagraphAVariableBIFRAmount> Total of all amounts included in paragraph (a) of variable B of IFR (other than a loss or capital loss)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InfoOnLoansDetails> <ols130:Schedule130Part1BTable2Column4TotalAmount></ols130:Schedule130Part1BTable2Column4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 236 <ols130:Schedule130Part1BTable2Column5TotalAmount></ols130:Schedule130Part1BTable2Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 239 <ols130:Schedule130InterestFinancingExpensesDetails> This set of tags is used for capturing data in Part 2 – Interest and financing expenses (IFE) <ols130:InterestPaidOrPayableAmount></ols130:InterestPaidOrPayableAmount> An amount (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any other line below) that is: paid or payable on a borrowing or other financing (excluding shares)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestPaidOrPayableOtherAmount></ols130:InterestPaidOrPayableOtherAmount> An amount (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any other line below) that is: paid or payable as interest – other- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:DeductibleUnderAmount></ols130:DeductibleUnderAmount> An amount that, if it is not deductible under another section, would be deductible under subparagraphs 20(1)(e)(ii), 20(1)(e)(ii.1), 20(1)(e)(ii.2) 024 and paragraphs 20(1)(e.1), 20(1)(e.2), and 20(1)(f)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:CapitalCostAllowanceAmount></ols130:CapitalCostAllowanceAmount> Amount attributable to IFE that your partnership has claimed for the fiscal period as, Capital cost allowance (CCA) (line 099 from Part 3)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:TerminallossAttributableToIFEAmount></ols130:TerminallossAttributableToIFEAmount> Amount attributable to IFE that your partnership has claimed for the fiscal period as, terminal loss (line 096 from Part 3)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestPaidOrPayableDeductibleAmount></ols130:InterestPaidOrPayableDeductibleAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, paid or payable (other than a loss or capital loss) that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFELossDeductibleAmount></ols130:IFELossDeductibleAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a loss that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFECapitalLossReducesAmount></ols130:IFECapitalLossReducesAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a capital loss that reduces the amount determined under paragraph 3(b) for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInInterestAndFinancingExpenseAmount></ols130:IncludedInInterestAndFinancingExpenseAmount> Expense or fee payable (other than an amount already included on line 024) under (or in contemplation of, in the course of entering into, or in relation to) an agreement or an arrangement that gives rise to, or can reasonably be expected to give rise to, an amount being included in IFE – under paragraph (e) of variable A of IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:ReducesIFEForYearAmount></ols130:ReducesIFEForYearAmount> Expense or fee payable (other than an amount already included on line 024) under (or in contemplation of, in the course of entering into, or in relation to) an agreement or an arrangement that gives rise to, or can reasonably be expected to give rise to, an amount that reduces the IFE for the year under variable B of the definition of IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFELeaseFinancingAmount></ols130:IFELeaseFinancingAmount> A lease financing amount (other than an excluded lease and excluded interest)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEControlledForeignAffiliateAmount></ols130:IFEControlledForeignAffiliateAmount> An amount that is a controlled foreign affiliate's relevant affiliate interest and financing expenses, to the extent of the partnership's specified participating percentage in respect of the affiliate for the affiliate fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEReceivedOrReceivableAmount></ols130:IFEReceivedOrReceivableAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, an amount received or receivable (other than as a dividend or exempt IFE, or a gain) that your partnership included when calculating its income or loss from the source, or the source in a particular place, for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEGainIncludedInIncomeAmount></ols130:IFEGainIncludedInIncomeAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a gain your partnership included in calculating it's income or loss from the source, or the source in a particular place, for the fiscal period to the extent the amount is not sheltered from Canadian tax by virtue of a credit or deduction in respect of foreign taxes.- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFETotalAmount></ols130:IFETotalAmount> Total IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InterestFinancingExpensesDetails> <ols130:Schedule130CapitalizedIFEDetails> This set of tags is used for capturing data in Part 3 – Capitalized IFE in the cost of depreciable assets <ols130:ClassNumberText></ols130:ClassNumberText> Class number- 1 to 13 alpha numeric characters <ols130:IFEInOpeningUCCAmount></ols130:IFEInOpeningUCCAmount> IFE in undepreciated capital cost (UCC) at beginning of the fiscal period- 1 to 15 numeric characters-Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEAmount></ols130:IFEAmount> IFE in the cost of acquisitions, adjustments and transfers, and proceeds of dispositions- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:UCCThatIsIFEAmount></ols130:UCCThatIsIFEAmount> IFE in UCC (column 2 plus or minus column 3) If negative, enter ''0''- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:TerminalLossThatIsIFEAmount></ols130:TerminalLossThatIsIFEAmount> IFE in terminal loss- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:CCAThatIsIFEAmount></ols130:CCAThatIsIFEAmount> IFE in CCA- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEInEndingUCCAmount></ols130:IFEInEndingUCCAmount> IFE in UCC at the end of fiscal period (column 4 minus column 6) If negative, enter ''0''- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130CapitalizedIFEDetails> <ols130:Schedule130Part3Column5TotalAmount></ols130:Schedule130Part3Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:Schedule130Part3Column6TotalAmount></ols130:Schedule130Part3Column6TotalAmount> Total of column 6- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:Schedule130InterestFinancingRevenuesDetails> This set of tags is used for capturing data in Part 4 – Interest and financing revenues (IFR) <ols130:InterestReceivedOrReceivableAmount></ols130:InterestReceivedOrReceivableAmount> Interest received or receivable (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInIncomeAmount></ols130:IncludedInIncomeAmount> Amount included in the income because of subsection 12(9) or section 17.1 (other than an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:FeeOrSimilarAmount></ols130:FeeOrSimilarAmount> Fee or similar amount related to a guarantee or a similar credit support for the payment of any amount on a debt obligation that another person or partnership owes that your partnership included when calculating its income for the fiscal period (other than an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRReceivedOrReceivableAmount></ols130:IFRReceivedOrReceivableAmount> An amount, under or as a result of an agreement or arrangement, entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be expected to increase or be part of the return of the partnership (or a non-arm's length person or partnership), that is, an amount received or receivable (other than as a dividend or exempt IFE or a gain) your partnership included in calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRGainIncludedInIncomeAmount></ols130:IFRGainIncludedInIncomeAmount> An amount, under or as a result of an agreement or arrangement, entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be expected to increase or be part of the return of the partnership (or a non-arm's length person or partnership), that is, a gain the partnership included when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRLeaseFinancingAmount></ols130:IFRLeaseFinancingAmount> A lease financing amount (other than a lease that would meet the definition of an excluded lease in subsection 18.2(1), if that definition were read without regard to paragraph (a)) that is included in income, that is not excluded interest for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRControlledForeignAffiliateAmount></ols130:IFRControlledForeignAffiliateAmount> Amount that is a controlled foreign affiliate's relevant affiliate interest and financing revenues, to the extent of the partnership's specified participating percentage in respect of the affiliate for the affiliate tax year, less any deduction in respect of foreign accrual tax- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:PaidOrPayableDeductibleAmount></ols130:PaidOrPayableDeductibleAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, an amount paid or payable (other than a loss or capital loss) that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRLossDeductibleAmount></ols130:IFRLossDeductibleAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, a loss the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRCapitalLossReducesAmount></ols130:IFRCapitalLossReducesAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, a capital loss that reduces the amount determined under paragraph 3(b) for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInPartnershipIFRAmount></ols130:IncludedInPartnershipIFRAmount> An amount otherwise included in a partnership’s IFR (amount A), to the extent the amount is sheltered from Canadian tax by virtue of a credit or deduction in respect of foreign taxes, other than a credit or deduction in respect of foreign withholding taxes- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:ExemptFromTaxAmount></ols130:ExemptFromTaxAmount> Amounts that are exempt from tax under Part I of the Income Tax Act- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRTotalAmount></ols130:IFRTotalAmount> Total IFR: amount A minus amount B. ...

The service supplied by the contractor to Financial Institution B is considered to be an improvement to capital real property. ... The software program is considered to be capital property of Financial Institution H that is included in class 12 for purposes of the ITA, but it is not capital property for GST/HST purposes. ... Financial Institution Q rents 25% of the space to advisors who are considered independent contractors for income tax purposes for $250,000 and collects $32,500 in HST on the rent. ...

<ols130:Schedule130ExemptExpensesDetails> This set of tags is used for capturing data in Part 1A – Exempt interest and financing expenses <ols130:NameOfPSAText></ols130:NameOfPSAText> Name of public sector authority your partnership has entered into an agreement with- 1 to 175 alphanumeric characters <ols130:BorrowOrOtherFinancingAmount></ols130:BorrowOrOtherFinancingAmount> Principal amount of borrowing or other financing entered into as a result of the agreement- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestAndFinancingExpensesAmount></ols130:InterestAndFinancingExpensesAmount IFE incurred in respect of amount in column 2- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncomeAmount></ols130:IncomeAmount> Partnership income from activities that the amount in column 2 wholly or partially funded- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:LossAmount></ols130:LossAmount> Partnership loss from activities that the amount in column 2 wholly or partially funded (enter as positive amount)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130ExemptExpensesDetails> <ols130:Schedule130Part1AColumn4TotalAmount></ols130:Schedule130Part1AColumn4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 016 <ols130:Schedule130Part1AColumn5TotalAmount></ols130:Schedule130Part1AColumn5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 017 <ols130:Schedule130InfoOnBorrowingsDetails> This set of tags is used for capturing data in Part 1B – Information on borrowings, loans, and other financings if your partnership has a borrowing or other financing <ols130:InfoOnBorrowingsRelationshipCode></ols130:InfoOnBorrowingsRelationshipCode> Relationship to the partnerships- 2 numeric characters (must include leading zero)- format NN Choose from the following list: 01- Canadian arm's length 02- Canadian non-arm's length 03- Non-resident arm's length 04- Non-resident non-arm's length <ols130:InfoOnBorrowingsBorrowedAmount></ols130:InfoOnBorrowingsBorrowedAmount> Total of the principal amounts borrowed or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsNotionalAmount></ols130:InfoOnBorrowingsNotionalAmount> Total of the notional amounts of derivatives entered into in respect of a borrowing or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphAVariableAIFEAmount></ols130:InfoOnBorrowingsParagraphAVariableAIFEAmount> Total of all amounts included in paragraph (a) of variable A of IFE in respect of a borrowing or other financings- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphEVariableAIFEAmount></ols130:InfoOnBorrowingsParagraphEVariableAIFEAmount> Total of all amounts included in paragraph (e) of variable A of IFE (other than a loss or capital loss)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnBorrowingsParagraphAVariableBIFEAmount></ols130:InfoOnBorrowingsParagraphAVariableBIFEAmount> Total of all amounts included in paragraph (a) of variable B of IFE (other than a dividend or exempt IFE or a gain included in partnership's income)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InfoOnBorrowingsDetails> <ols130:Schedule130Part1BTable1Column4TotalAmount></ols130:Schedule130Part1BTable1Column4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 215 <ols130:Schedule130Part1BTable1Column5TotalAmount></ols130:Schedule130Part1BTable1Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 218 <ols130:Schedule130Part1BTable1Column6TotalAmount></ols130:Schedule130Part1BTable1Column6TotalAmount> Total of column 6- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 221 <ols130:Schedule130InfoOnLoansDetails> This set of tags is used for capturing data in Part 1B – Information on borrowings, loans, and other financings if your partnership has a loan or other financing <ols130:InfoOnLoansRelationshipCode></ols130:InfoOnLoansRelationshipCode> Relationship to the partnerships- 2 numeric characters (must include leading zero)- format NN Choose from the following list: 01- Canadian arm's length 02- Canadian non-arm's length 03- Non-resident arm's length 04- Non-resident non-arm's length <ols130:InfoOnLoansLoanAmount></ols130:InfoOnLoansLoanAmount> Total of the principal amounts of loans or other financings at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansNotionalAmount></ols130:InfoOnLoansNotionalAmount> Total of the notional amounts of derivatives entered into in respect of loans or other financing at any point in the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansParagraphDVariableAIFRAmount></ols130:InfoOnLoansParagraphDVariableAIFRAmount> Total of all amounts included in paragraph (d) of variable A of IFR (other than a dividend or exempt IFE or a gain included in partnership's income)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InfoOnLoansParagraphAVariableBIFRAmount></ols130:InfoOnLoansParagraphAVariableBIFRAmount> Total of all amounts included in paragraph (a) of variable B of IFR (other than a loss or capital loss)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InfoOnLoansDetails> <ols130:Schedule130Part1BTable2Column4TotalAmount></ols130:Schedule130Part1BTable2Column4TotalAmount> Total of column 4- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 236 <ols130:Schedule130Part1BTable2Column5TotalAmount></ols130:Schedule130Part1BTable2Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas)- Amount from line 239 <ols130:Schedule130InterestFinancingExpensesDetails> This set of tags is used for capturing data in Part 2 – Interest and financing expenses (IFE) <ols130:InterestPaidOrPayableAmount></ols130:InterestPaidOrPayableAmount> An amount (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any other line below) that is: paid or payable on a borrowing or other financing (excluding shares)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestPaidOrPayableOtherAmount></ols130:InterestPaidOrPayableOtherAmount> An amount (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any other line below) that is: paid or payable as interest – other- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:DeductibleUnderAmount></ols130:DeductibleUnderAmount> An amount that, if it is not deductible under another section, would be deductible under subparagraphs 20(1)(e)(ii), 20(1)(e)(ii.1), 20(1)(e)(ii.2) 024 and paragraphs 20(1)(e.1), 20(1)(e.2), and 20(1)(f)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:CapitalCostAllowanceAmount></ols130:CapitalCostAllowanceAmount> Amount attributable to IFE that your partnership has claimed for the fiscal period as, Capital cost allowance (CCA) (line 099 from Part 3)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:TerminallossAttributableToIFEAmount></ols130:TerminallossAttributableToIFEAmount> Amount attributable to IFE that your partnership has claimed for the fiscal period as, terminal loss (line 096 from Part 3)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:InterestPaidOrPayableDeductibleAmount></ols130:InterestPaidOrPayableDeductibleAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, paid or payable (other than a loss or capital loss) that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFELossDeductibleAmount></ols130:IFELossDeductibleAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a loss that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFECapitalLossReducesAmount></ols130:IFECapitalLossReducesAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to increase or be part of the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a capital loss that reduces the amount determined under paragraph 3(b) for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInInterestAndFinancingExpenseAmount></ols130:IncludedInInterestAndFinancingExpenseAmount> Expense or fee payable (other than an amount already included on line 024) under (or in contemplation of, in the course of entering into, or in relation to) an agreement or an arrangement that gives rise to, or can reasonably be expected to give rise to, an amount being included in IFE – under paragraph (e) of variable A of IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:ReducesIFEForYearAmount></ols130:ReducesIFEForYearAmount> Expense or fee payable (other than an amount already included on line 024) under (or in contemplation of, in the course of entering into, or in relation to) an agreement or an arrangement that gives rise to, or can reasonably be expected to give rise to, an amount that reduces the IFE for the year under variable B of the definition of IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFELeaseFinancingAmount></ols130:IFELeaseFinancingAmount> A lease financing amount (other than an excluded lease and excluded interest)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEControlledForeignAffiliateAmount></ols130:IFEControlledForeignAffiliateAmount> An amount that is a controlled foreign affiliate's relevant affiliate interest and financing expenses, to the extent of the partnership's specified participating percentage in respect of the affiliate for the affiliate fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEReceivedOrReceivableAmount></ols130:IFEReceivedOrReceivableAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, an amount received or receivable (other than as a dividend or exempt IFE, or a gain) that your partnership included when calculating its income or loss from the source, or the source in a particular place, for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEGainIncludedInIncomeAmount></ols130:IFEGainIncludedInIncomeAmount> An amount, under or as a result of an agreement or arrangement entered into as or in relation to a borrowing or other financing of the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the cost of funding with respect to the borrowing or other financing of the partnership (or a non-arm's length person or partnership), that is, a gain your partnership included in calculating it's income or loss from the source, or the source in a particular place, for the fiscal period to the extent the amount is not sheltered from Canadian tax by virtue of a credit or deduction in respect of foreign taxes.- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFETotalAmount></ols130:IFETotalAmount> Total IFE- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130InterestFinancingExpensesDetails> <ols130:Schedule130CapitalizedIFEDetails> This set of tags is used for capturing data in Part 3 – Capitalized IFE in the cost of depreciable assets <ols130:ClassNumberText></ols130:ClassNumberText> Class number- 1 to 13 alpha numeric characters <ols130:IFEInOpeningUCCAmount></ols130:IFEInOpeningUCCAmount> IFE in undepreciated capital cost (UCC) at beginning of the fiscal period- 1 to 15 numeric characters-Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEAmount></ols130:IFEAmount> IFE in the cost of acquisitions, adjustments and transfers, and proceeds of dispositions- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:UCCThatIsIFEAmount></ols130:UCCThatIsIFEAmount> IFE in UCC (column 2 plus or minus column 3) If negative, enter ''0''- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:TerminalLossThatIsIFEAmount></ols130:TerminalLossThatIsIFEAmount> IFE in terminal loss- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:CCAThatIsIFEAmount></ols130:CCAThatIsIFEAmount> IFE in CCA- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFEInEndingUCCAmount></ols130:IFEInEndingUCCAmount> IFE in UCC at the end of fiscal period (column 4 minus column 6) If negative, enter ''0''- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) </ols130:Schedule130CapitalizedIFEDetails> <ols130:Schedule130Part3Column5TotalAmount></ols130:Schedule130Part3Column5TotalAmount> Total of column 5- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:Schedule130Part3Column6TotalAmount></ols130:Schedule130Part3Column6TotalAmount> Total of column 6- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:Schedule130InterestFinancingRevenuesDetails> This set of tags is used for capturing data in Part 4 – Interest and financing revenues (IFR) <ols130:InterestReceivedOrReceivableAmount></ols130:InterestReceivedOrReceivableAmount> Interest received or receivable (other than excluded interest, deemed interest under subsection 137(4.1), or an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInIncomeAmount></ols130:IncludedInIncomeAmount> Amount included in the income because of subsection 12(9) or section 17.1 (other than an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:FeeOrSimilarAmount></ols130:FeeOrSimilarAmount> Fee or similar amount related to a guarantee or a similar credit support for the payment of any amount on a debt obligation that another person or partnership owes that your partnership included when calculating its income for the fiscal period (other than an amount included in any of the other lines in Part 4)- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRReceivedOrReceivableAmount></ols130:IFRReceivedOrReceivableAmount> An amount, under or as a result of an agreement or arrangement, entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be expected to increase or be part of the return of the partnership (or a non-arm's length person or partnership), that is, an amount received or receivable (other than as a dividend or exempt IFE or a gain) your partnership included in calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRGainIncludedInIncomeAmount></ols130:IFRGainIncludedInIncomeAmount> An amount, under or as a result of an agreement or arrangement, entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be expected to increase or be part of the return of the partnership (or a non-arm's length person or partnership), that is, a gain the partnership included when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRLeaseFinancingAmount></ols130:IFRLeaseFinancingAmount> A lease financing amount (other than a lease that would meet the definition of an excluded lease in subsection 18.2(1), if that definition were read without regard to paragraph (a)) that is included in income, that is not excluded interest for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRControlledForeignAffiliateAmount></ols130:IFRControlledForeignAffiliateAmount> Amount that is a controlled foreign affiliate's relevant affiliate interest and financing revenues, to the extent of the partnership's specified participating percentage in respect of the affiliate for the affiliate tax year, less any deduction in respect of foreign accrual tax- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:PaidOrPayableDeductibleAmount></ols130:PaidOrPayableDeductibleAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, an amount paid or payable (other than a loss or capital loss) that the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRLossDeductibleAmount></ols130:IFRLossDeductibleAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, a loss the partnership can deduct when calculating its income or loss from the source, or the source in a particular place, for a fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRCapitalLossReducesAmount></ols130:IFRCapitalLossReducesAmount> Under or as a result of an agreement or arrangement entered into as or in relation to a loan or other financing, owing to or provided by the partnership (or a non-arm's length person or partnership) that can reasonably be considered to reduce the return in respect of the loan or financing of the partnership (or a non-arm's length person or partnership), that is, a capital loss that reduces the amount determined under paragraph 3(b) for the fiscal period- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IncludedInPartnershipIFRAmount></ols130:IncludedInPartnershipIFRAmount> An amount otherwise included in a partnership’s IFR (amount A), to the extent the amount is sheltered from Canadian tax by virtue of a credit or deduction in respect of foreign taxes, other than a credit or deduction in respect of foreign withholding taxes- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:ExemptFromTaxAmount></ols130:ExemptFromTaxAmount> Amounts that are exempt from tax under Part I of the Income Tax Act- 1 to 15 numeric characters- Format NNNNNNNNNNNN.NN (no spaces or commas) <ols130:IFRTotalAmount></ols130:IFRTotalAmount> Total IFR: amount A minus amount B. ...

Related persons are not considered to deal with each other at arm's length. ... For this agreement, individuals and partnerships are considered to be corporations. ... The difference between what you paid and what the seller paid is considered to be deducted as CCA. ...