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Operating expenses – Items 8520 to 9369 GIFI items for Operating expenses GIFI code GIFI name 8520 Advertising and promotion 8521 Advertising catalogues, media expenses, and publications 8522 Donations charitable donations, donations to the Crown, and political donations 8523 Meals and entertainment tickets (theatre, concert, athletic event, etc.) 8524 Promotion booths, demonstrations/presentations, displays, prospectus, samples, and seminars (given) 8570 Amortization of intangible assets amortization of intangible assets such as deferred charges, goodwill (before 2002), patents, franchises, copyrights, trademarks, organization costs, and research and development costs 8571 Goodwill impairment loss applies to 2002 and later tax years 8590 Bad debt expense allowance for bad debts, allowance/provision for doubtful accounts, bad debt, bad debt written-off, provision for bad debts, and reserve for bad debt 8610 Loan losses for loans, mortgages, and other loan-type amounts written off 8611 Provision for loan losses provision/allowance for loan, mortgage, or credit losses 8620 Employee benefits association dues, clothing allowance, lodging, payroll deductions/levies/taxes, and room and board 8621 Group insurance benefits medical, dental, and life insurance plans 8622 Employer's portion of employee benefits Canada Pension Plan, company pension plan, employment insurance, Quebec Parental Insurance Plan, and Workers' Compensation 8623 Contributions to deferred income plans contributions to a registered pension plan, a deferred profit sharing plan, an employee profit sharing plan, and a registered supplementary unemployment benefit plan 8650 Amortization of natural resource assets amounts referred to as depletion 8670 Amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation 8690 Insurance bonding, fire insurance, liability insurance, premium expenses, property insurance, and vehicle insurance 8691 Life insurance on executives insurance policies where the beneficiary is the corporation rather than the estate of the executive 8710 Interest and bank charges finance charges, bank charges, and interest payments on capital leases 8711 Interest on short-term debt 8712 Interest on bonds and debentures amortization of bond discounts 8713 Interest on mortgages amortization of mortgage discount or expense 8714 Interest on long-term debt 8715 Bank charges 8716 Credit card charges interest on credit cards 8717 Collection and credit costs 8740 Interest paid (financial institutions) for finance and insurance industries 8741 Interest paid on deposits for finance and insurance industries 8742 Interest paid on bonds and debentures for finance and insurance industries 8760 Business taxes, licences, and memberships beverage licences, business charges, motor vehicle licences and/or registration permits, and trade licences 8761 Memberships dues and subscriptions 8762 Business taxes business tax, provincial capital tax (excluding Nova Scotia tax on large corporations), bridge tolls, gross receipt tax, health and education tax, hospital tax, permits, road tolls, and taxes on leases 8763 Franchise fees 8764 Government fees 8790 Nova Scotia tax on large corporations 8810 Office expenses 8811 Office stationery and supplies 8812 Office utilities utility expenses related to an office such as electricity, gas, heating, hydro, and telephone 8813 Data processing word processing 8860 Professional fees engineering fees, professional services, and surveyor fees 8861 Legal fees lawyer and notary fees 8862 Accounting fees bookkeeping 8863 Consulting fees 8864 Architect fees architectural design and illustration fees and landscape architect fees 8865 Appraisal fees real estate and jewellery appraisal, and financial valuation services 8866 Laboratory fees 8867 Medical fees 8868 Veterinary fees breeding fees 8869 Brokerage fees 8870 Transfer fees land and property transfer fees 8871 Management and administration fees 8872 Refining and assay 8873 Registrar and transfer agent fees 8874 Restructuring costs reorganization costs 8875 Security commission fees 8876 Training expense animal training, management training, and staff development 8877 Studio and recording 8910 Rental rental expenses for arena, boat/vessel/ship, coal and lumberyards, railway sidings, safety deposit box/vaults, and parking charges 8911 Real estate rental apartment, building, land, and office rentals 8912 Occupancy costs 8913 Condominium fees 8914 Equipment rental rental expenses for computer equipment, film, office machines, and road and construction equipment 8915 Motor vehicle rentals 8916 Moorage (boat) dock and wharf space 8917 Storage rental expense for garages and warehouses 8918 Quota rental forestry and logging quota rental expenses 8960 Repairs and maintenance aircraft repairs and maintenance 8961 Repairs and maintenance – Buildings premises upkeep 8962 Repairs and maintenance – Vehicles 8963 Repairs and maintenance – Boats 8964 Repairs and maintenance – Machinery and equipment gas and power line repairs and maintenance 9010 Other repairs and maintenance janitorial services, landscaping, and yard maintenance 9011 Machine shop expense 9012 Road costs snow removal costs 9013 Security- alarm system and surveillance equipment repairs and maintenance 9014 Garbage removal 9060 Salaries and wages amounts not found in cost of sales such as administrative salaries, casual labour, cost of living allowance, down time, fees to employees, minimum wage levies, payroll remuneration, severance pay, supervision, and vacation pay 9061 Commissions 9062 Crew share for the fishing industry 9063 Bonuses incentive compensation 9064 Directors fees 9065 Management salaries officers' salaries 9066 Employee salaries office salaries 9110 Sub-contracts contract labour, contract work, custom work, and hired labour 9130 Supplies medical supplies, veterinary drugs and supplies, wrapping and packing supplies 9131 Small tools 9132 Shop expense 9133 Uniforms 9134 Laundry dry-cleaning 9135 Food and catering 9136 Fishing gear 9137 Nets and traps 9138 Salt, bait, and ice 9139 Camp supplies 9150 Computer-related expenses 9151 Upgrade updates to computer software 9152 Internet 9180 Property taxes municipal and realty taxes 9200 Travel expenses airfare, hotel rooms, travel allowance, travel, and accommodations 9201 Meetings and conventions seminars attended 9220 Utilities 9221 Electricity hydro 9222 Water 9223 Heat 9224 Fuel costs coal, diesel, fuel, natural gas, oil, and propane for heating and cooking 9225 Telephone and telecommunications cellular telephone, fax machine, and pager 9270 Other expenses 9271 Cash over/short 9272 Reimbursement of parent company expense (corporations only) portion of expenses owing to parent 9273 Selling expenses 9274 Shipping and warehouse expense 9275 Delivery, freight and express courier, customs, delivery and installation, distribution, ferry charges, freight and cartage, freight and duty, shipping and transportation 9276 Warranty expenses guarantee costs 9277 Royalty expenses – Resident amounts reported as non-resource royalties paid to Canadian residents such as copyrights, movies, patents, performing rights, and trademarks 9278 Royalty expenses – Non-resident amounts reported as non-resource royalties paid to non-residents such as copyrights, movies, patents, performing rights, and trademarks 9279 Dumping charges 9280 Land fill fees 9281 Vehicle expenses automobile expenses, gas, motor vehicle fuel, tires, and vehicle washing 9282 Research and development 9283 Withholding taxes 9284 General and administrative expenses marketing and administration, office and general expenses, selling and administrative expenses 9285 Interdivisional expenses 9286 Interfund transfer This item is for corporations or partnerships including non-profit organizations to report fund amounts transferred to or from the income statement, from or to retained earnings. 9367 Total operating expenses This item represents the sum of all operating expense amounts. 9368 Total expenses This item must be reported if there are no farming expenses (see Validity check items). ...

To the extent that high net worth individuals engage in offshore activities, other CRA projects and initiatives are underway to curb offshore tax evasion and aggressive tax avoidance, including: Reviewing high-value money transfers as they cross borders to and from Canada and studying specific offshore locations and certain financial institutions; Collaborating and sharing information with international partners, through work with the OECD, aimed at promoting international tax standards, reducing tax barriers, and increasing transparency around global tax issues; and, Identifying international non-compliance and abuses through the exchange of information facilitated by Tax Information Exchange Agreements and through the multilateral Convention on Mutual Administrative Assistance in Tax Matters. ...

Operating expenses – Items 8520 to 9369 GIFI items for Operating expenses GIFI code GIFI name 8520 Advertising and promotion 8521 Advertising catalogues, media expenses, and publications 8522 Donations charitable donations, donations to the Crown, and political donations 8523 Meals and entertainment tickets (theatre, concert, athletic event, etc.) 8524 Promotion booths, demonstrations/presentations, displays, prospectus, samples, and seminars (given) 8570 Amortization of intangible assets amortization of intangible assets such as deferred charges, goodwill (before 2002), patents, franchises, copyrights, trademarks, organization costs, and research and development costs 8571 Goodwill impairment loss applies to 2002 and later tax years 8590 Bad debt expense allowance for bad debts, allowance/provision for doubtful accounts, bad debt, bad debt written-off, provision for bad debts, and reserve for bad debt 8610 Loan losses for loans, mortgages, and other loan-type amounts written off 8611 Provision for loan losses provision/allowance for loan, mortgage, or credit losses 8620 Employee benefits association dues, clothing allowance, lodging, payroll deductions/levies/taxes, and room and board 8621 Group insurance benefits medical, dental, and life insurance plans 8622 Employer's portion of employee benefits Canada Pension Plan, company pension plan, employment insurance, Quebec Parental Insurance Plan, and Workers' Compensation 8623 Contributions to deferred income plans contributions to a registered pension plan, a deferred profit sharing plan, an employee profit sharing plan, and a registered supplementary unemployment benefit plan 8650 Amortization of natural resource assets amounts referred to as depletion 8670 Amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation 8690 Insurance bonding, fire insurance, liability insurance, premium expenses, property insurance, and vehicle insurance 8691 Life insurance on executives insurance policies where the beneficiary is the corporation rather than the estate of the executive 8710 Interest and bank charges finance charges, bank charges, and interest payments on capital leases 8711 Interest on short-term debt 8712 Interest on bonds and debentures amortization of bond discounts 8713 Interest on mortgages amortization of mortgage discount or expense 8714 Interest on long-term debt 8715 Bank charges 8716 Credit card charges interest on credit cards 8717 Collection and credit costs 8740 Interest paid (financial institutions) for finance and insurance industries 8741 Interest paid on deposits for finance and insurance industries 8742 Interest paid on bonds and debentures for finance and insurance industries 8760 Business taxes, licences, and memberships beverage licences, business charges, motor vehicle licences and/or registration permits, and trade licences 8761 Memberships dues and subscriptions 8762 Business taxes business tax, provincial capital tax (excluding Nova Scotia tax on large corporations), bridge tolls, gross receipt tax, health and education tax, hospital tax, permits, road tolls, and taxes on leases 8763 Franchise fees 8764 Government fees 8790 Nova Scotia tax on large corporations 8810 Office expenses 8811 Office stationery and supplies 8812 Office utilities utility expenses related to an office such as electricity, gas, heating, hydro, and telephone 8813 Data processing word processing 8860 Professional fees engineering fees, professional services, and surveyor fees 8861 Legal fees lawyer and notary fees 8862 Accounting fees bookkeeping 8863 Consulting fees 8864 Architect fees architectural design and illustration fees and landscape architect fees 8865 Appraisal fees real estate and jewellery appraisal, and financial valuation services 8866 Laboratory fees 8867 Medical fees 8868 Veterinary fees breeding fees 8869 Brokerage fees 8870 Transfer fees land and property transfer fees 8871 Management and administration fees 8872 Refining and assay 8873 Registrar and transfer agent fees 8874 Restructuring costs reorganization costs 8875 Security commission fees 8876 Training expense animal training, management training, and staff development 8877 Studio and recording 8910 Rental rental expenses for arena, boat/vessel/ship, coal and lumberyards, railway sidings, safety deposit box/vaults, and parking charges 8911 Real estate rental apartment, building, land, and office rentals 8912 Occupancy costs 8913 Condominium fees 8914 Equipment rental rental expenses for computer equipment, film, office machines, and road and construction equipment 8915 Motor vehicle rentals 8916 Moorage (boat) dock and wharf space 8917 Storage rental expense for garages and warehouses 8918 Quota rental forestry and logging quota rental expenses 8960 Repairs and maintenance aircraft repairs and maintenance 8961 Repairs and maintenance – Buildings premises upkeep 8962 Repairs and maintenance – Vehicles 8963 Repairs and maintenance – Boats 8964 Repairs and maintenance – Machinery and equipment gas and power line repairs and maintenance 9010 Other repairs and maintenance janitorial services, landscaping, and yard maintenance 9011 Machine shop expense 9012 Road costs snow removal costs 9013 Security- alarm system and surveillance equipment repairs and maintenance 9014 Garbage removal 9060 Salaries and wages amounts not found in cost of sales such as administrative salaries, casual labour, cost of living allowance, down time, fees to employees, minimum wage levies, payroll remuneration, severance pay, supervision, and vacation pay 9061 Commissions 9062 Crew share for the fishing industry 9063 Bonuses incentive compensation 9064 Directors fees 9065 Management salaries officers' salaries 9066 Employee salaries office salaries 9110 Sub-contracts contract labour, contract work, custom work, and hired labour 9130 Supplies medical supplies, veterinary drugs and supplies, wrapping and packing supplies 9131 Small tools 9132 Shop expense 9133 Uniforms 9134 Laundry dry-cleaning 9135 Food and catering 9136 Fishing gear 9137 Nets and traps 9138 Salt, bait, and ice 9139 Camp supplies 9150 Computer-related expenses 9151 Upgrade updates to computer software 9152 Internet 9180 Property taxes municipal and realty taxes 9200 Travel expenses airfare, hotel rooms, travel allowance, travel, and accommodations 9201 Meetings and conventions seminars attended 9220 Utilities 9221 Electricity hydro 9222 Water 9223 Heat 9224 Fuel costs coal, diesel, fuel, natural gas, oil, and propane for heating and cooking 9225 Telephone and telecommunications cellular telephone, fax machine, and pager 9270 Other expenses 9271 Cash over/short 9272 Reimbursement of parent company expense (corporations only) portion of expenses owing to parent 9273 Selling expenses 9274 Shipping and warehouse expense 9275 Delivery, freight and express courier, customs, delivery and installation, distribution, ferry charges, freight and cartage, freight and duty, shipping and transportation 9276 Warranty expenses guarantee costs 9277 Royalty expenses – Resident amounts reported as non-resource royalties paid to Canadian residents such as copyrights, movies, patents, performing rights, and trademarks 9278 Royalty expenses – Non-resident amounts reported as non-resource royalties paid to non-residents such as copyrights, movies, patents, performing rights, and trademarks 9279 Dumping charges 9280 Land fill fees 9281 Vehicle expenses automobile expenses, gas, motor vehicle fuel, tires, and vehicle washing 9282 Research and development 9283 Withholding taxes 9284 General and administrative expenses marketing and administration, office and general expenses, selling and administrative expenses 9285 Interdivisional expenses 9286 Interfund transfer This item is for corporations or partnerships including non-profit organizations to report fund amounts transferred to or from the income statement, from or to retained earnings. 9367 Total operating expenses This item represents the sum of all operating expense amounts. 9368 Total expenses This item must be reported if there are no farming expenses (see Validity check items). ...

Income Tax Convention (1980). Capital gains arising from a deemed disposition are taxable in Canada, unless exempt under a specific tax treaty. ...

Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP RC720- Transfer from your RRSP to your FHSA RC721- Transfer from your FHSA to your FHSA, RRSP or RRIF RC722- Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder RC723- Transfer from an FHSA to another FHSA, RRSP or RRIF on Breakdown of Marriage or Common-law Partnership T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2157 – Direct Transfer from a Registered Plan to Purchase an ALDA T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP, PRPP or SPP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R1 – Taxpayer Relief Provisions IC72-22R9 – Registered Retirement Savings Plans IC76-12R8 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC78-10R5 – Books and Records Retention/Destruction IC78-18R6 – Registered Retirement Income Funds IC82-2R2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R19 – Customized Forms For more information If you need help If you need more information after reading this guide, go to Canada Revenue Agency or call 1-800-959-5525. ...

To the extent that high net worth individuals engage in offshore activities, other CRA projects and initiatives are underway to curb offshore tax evasion and aggressive tax avoidance, including: Reviewing high-value money transfers as they cross borders to and from Canada and studying specific offshore locations and certain financial institutions; Collaborating and sharing information with international partners, through work with the OECD, aimed at promoting international tax standards, reducing tax barriers, and increasing transparency around global tax issues; and, Identifying international non-compliance and abuses through the exchange of information facilitated by Tax Information Exchange Agreements and through the multilateral Convention on Mutual Administrative Assistance in Tax Matters. ...

Prince Edward Island Tax Centre Effective July 1, 2024, the Prince Edward Island Tax Centre will change its naming convention from the Prince Edward Island Tax Centre to the Atlantic Tax Centre. ...

For more information, see Election for real property of a public service body. any ITC for the GST/HST considered paid on the deemed purchase of real property based on the percentage of use (also referred in this document as “extent of use”) of the property in the charity's commercial activities (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant 100% ITCs for the GST/HST paid or payable on goods that the charity acquired, imported, or brought into a participating province that will be sold by a person acting as an agent (including a billing agent), or an auctioneer and agent, for the charity 100% ITCs for the GST/HST paid on goods imported by the charity on behalf of a non-resident person for use exclusively in the charity's commercial activities and sold when the charity was acting as an agent, or auctioneer and agent, for the non-resident person 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point-of-sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point-of-sale relief credited in the reporting period as the charity may claim this amount by filing Form GST189, General Application for GST/HST Rebates, using code 23) 60% of the total tax amount of a tax adjustment note issued by the charity in the reporting period to a pension entity the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period for tax charged in excess of the GST/HST collectible on certain supplies of property or services GST/HST adjustments relating to bad debts written off during the reporting period in respect of sales of capital property or real property the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period in respect of sales of capital property or real property GST/HST adjustments relating to the GST/HST new housing rebate where the charity is a builder and paid or credited the rebate to an individual purchasing new housing 100% ITCs that the charity was entitled to claim and that it carried forward from a reporting period when it did not have to use the net tax calculation for charities Enter this total on line 108 if you are filing your return electronically or on line 106 if you are filing a paper GST/HST return. ...

Operating expenses GIFI codes for operating expenses GIFI code GIFI name 8520 Advertising and promotion GIFI-Short: Include all amounts here that would have otherwise been reported under items 8521 to 8524. 8521 Advertising catalogues, media expenses, and publications 8522 Donations charitable donations, donations to the Crown, and political donations 8523 Meals and entertainment tickets (such as theatre, concert and athletic events.) 8524 Promotion booths, demonstrations/presentations, displays, prospectus, samples, and seminars (given) 8570 Amortization of intangible assets amortization of intangible assets such as deferred charges, goodwill (before 2002), patents, franchises, copyrights, trademarks, organization costs, and research and development costs 8571 Goodwill impairment loss applies to 2002 and later tax years 8590 Bad debt expense allowance for bad debts, allowance/provision for doubtful accounts, bad debt, bad debt written-off, provision for bad debts, and reserve for bad debt 8610 Loan losses for loans, mortgages, and other loan-type amounts written off 8611 Provision for loan losses provision/allowance for loan, mortgage, or credit losses 8620 Employee benefits association dues, clothing allowance, lodging, payroll deductions/levies/taxes, and room and board GIFI-Short: Include all amounts here that would have otherwise been reported under items 8621 to 8623. 8621 Group insurance benefits medical, dental, and life insurance plans 8622 Employer's portion of employee benefits Canada Pension Plan, company pension plan, employment insurance, Quebec Parental Insurance Plan, and Workers' Compensation 8623 Contributions to deferred income plans contributions to a registered pension plan, a deferred profit sharing plan, an employee profit sharing plan, and a registered supplementary unemployment benefit plan 8650 Amortization of natural resource assets amounts referred to as depletion 8670 Amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation 8690 Insurance bonding, fire insurance, liability insurance, premium expenses, property insurance, and vehicle insurance 8691 Life insurance on executives insurance policies where the beneficiary is the corporation rather than the estate of the executive 8710 Interest and bank charges finance charges, bank charges, and interest payments on capital leases GIFI-Short: Include all amounts here that would have otherwise been reported under items 8711 to 8717. 8711 Interest on short-term debt 8712 Interest on bonds and debentures amortization of bond discounts 8713 Interest on mortgages amortization of mortgage discount or expense 8714 Interest on long-term debt 8715 Bank charges 8716 Credit card charges interest on credit cards 8717 Collection and credit costs Items 8740 to 8742 For finance and insurance industries. 8740 Interest paid (financial institutions) 8741 Interest paid on deposits 8742 Interest paid on bonds and debentures 8760 Business taxes, licences, and memberships municipal taxes and land transfer taxes, beverage licences, business charges, motor vehicle licences, motor vehicle registration permits, and trade licences GIFI-Short: Include all amounts here that would have otherwise been reported under items 8761 to 8764. 8761 Memberships dues and subscriptions 8762 Business taxes business tax, provincial capital tax (excluding Nova Scotia tax on large corporations), bridge tolls, gross receipt tax, health and education tax, hospital tax, permits, road tolls, and taxes on leases 8763 Franchise fees 8764 Government fees 8790 Nova Scotia tax on large corporations 8810 Office expenses GIFI-Short: Include all amounts here that would have otherwise been reported under items 8811 to 8813. 8811 Office stationery and supplies 8812 Office utilities utility expenses related to an office such as electricity, gas, heating, hydro, and telephone 8813 Data processing word processing 8860 Professional fees engineering fees, professional services, and surveyor fees GIFI-Short: Include all amounts here that would have otherwise been reported under items 8861 to 8877. 8861 Legal fees lawyer and notary fees 8862 Accounting fees bookkeeping 8863 Consulting fees 8864 Architect fees architectural design and illustration fees, and landscape architect fees 8865 Appraisal fees real estate and jewellery appraisal, and financial valuation services 8866 Laboratory fees 8867 Medical fees 8868 Veterinary fees breeding fees 8869 Brokerage fees 8870 Transfer fees land and property transfer fees 8871 Management and administration fees 8872 Refining and assay 8873 Registrar and transfer agent fees 8874 Restructuring costs reorganization costs 8875 Security commission fees 8876 Training expense animal training, management training, and staff development 8877 Studio and recording 8910 Rental rental expenses for arena, boat/vessel/ship, coal and lumberyards, railway sidings, safety deposit box/vaults, and parking charges GIFI-Short: Include all amounts here that would have otherwise been reported under items 8911 to 8918. 8911 Real estate rental apartment, building, land, and office rentals 8912 Occupancy costs 8913 Condominium fees 8914 Equipment rental rental expenses for computer equipment, film, office machines, and road and construction equipment 8915 Motor vehicle rentals 8916 Moorage (boat) dock and wharf space 8917 Storage rental expense for garages and warehouses 8918 Quota rental forestry and logging quota rental expenses 8960 Repairs and maintenance aircraft repairs and maintenance GIFI-Short: Include all amounts here that would have otherwise been reported under items 8961 to 8964. 8961 Repairs and maintenance – Buildings premises upkeep 8962 Repairs and maintenance – Vehicles 8963 Repairs and maintenance – Boats 8964 Repairs and maintenance – Machinery and equipment gas and power line repairs and maintenance 9010 Other repairs and maintenance janitorial services, landscaping, and yard maintenance 9011 Machine shop expense 9012 Road costs snow removal costs 9013 Security alarm system and surveillance equipment repairs and maintenance 9014 Garbage removal 9060 Salaries and wages amounts not found in cost of sales such as administrative salaries, casual labour, cost of living allowance, down time, fees to employees, minimum wage levies, payroll remuneration, severance pay, supervision, and vacation pay GIFI-Short: Include all amounts here that would have otherwise been reported under items 9061 to 9066. 9061 Commissions 9062 Crew share for the fishing industry 9063 Bonuses incentive compensation 9064 Directors fees 9065 Management salaries officers' salaries 9066 Employee salaries office salaries 9110 Sub-contracts contract labour, contract work, custom work, and hired labour 9130 Supplies medical supplies, veterinary drugs and supplies, wrapping and packing supplies 9131 Small tools 9132 Shop expense 9133 Uniforms 9134 Laundry dry-cleaning 9135 Food and catering 9136 Fishing gear 9137 Nets and traps 9138 Salt, bait, and ice 9139 Camp supplies 9150 Computer-related expenses GIFI-Short: Include all amounts here that would have otherwise been reported under items 9151 and 9152. 9151 Upgrade updates to computer software 9152 Internet 9180 Property taxes municipal and realty taxes 9200 Travel expenses airfare, hotel rooms, travel allowance, travel, and accommodations 9201 Meetings and conventions seminars attended 9220 Utilities 9221 Electricity hydro 9222 Water 9223 Heat 9224 Fuel costs coal, diesel, fuel, natural gas, oil, and propane for heating and cooking 9225 Telephone and telecommunications cellular telephone, fax machine, and pager 9270 Other expenses GIFI-Short: Include all amounts here that would have otherwise been reported under items 9200 to 9285. 9271 Cash over/short 9272 Reimbursement of parent company expense (corporations only) portion of expenses owing to parent 9273 Selling expenses 9274 Shipping and warehouse expense 9275 Delivery, freight and express courier, customs, delivery and installation, distribution, ferry charges, freight and cartage, freight and duty, shipping and transportation 9276 Warranty expenses guarantee costs 9277 Royalty expenses – Resident amounts reported as non-resource royalties paid to Canadian residents such as copyrights, movies, patents, performing rights, and trademarks 9278 Royalty expenses – Non-resident amounts reported as non-resource royalties paid to non-residents such as copyrights, movies, patents, performing rights, and trademarks 9279 Dumping charges 9280 Land fill fees 9281 Vehicle expenses automobile expenses, gas, motor vehicle fuel, tires, and vehicle washing 9282 Research and development 9283 Withholding taxes 9284 General and administrative expenses marketing and administration, office and general expenses, selling and administrative expenses 9285 Interdivisional expenses 9286 Interfund transfer This item is for corporations or partnerships including non-profit organizations to report fund amounts transferred to or from the income statement, from or to retained earnings. 9367 Total operating expenses This item represents the sum of all operating expense amounts. 9368 Total expenses This item must be reported if there are no farming expenses (see Validity check items). ...

Source: Definitions: United Nations Convention on the Rights of Persons with Disabilities Page details Date modified: 2025-02-05 ...