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The following is a list of GST/HST-related forms and publications: Guides Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 GST/HST Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST22 Real Property – Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of GST/HST Accounting Periods GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment (subsection 298(7) of the Excise Tax Act) GST146 Notice of Revocation of Waiver (subsection 298(8) of the Excise Tax Act) GST159 Notice of Objection (GST/HST) GST189 General Application for GST/HST Rebates GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate – Appendix A (for use by the claimant's legal representative only) GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number and Certain Program Accounts RC145 Request to Close Business Number Program Accounts RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-ON GST191 Ontario Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule RC7524-NL GST524 Newfoundland and Labrador Schedule T602 Exporter of Processing Services Program Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to Have Branches or Divisions Treated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations – Government Funding RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 GST/HST Election or Revocation Under the Special Attribution Method for Selected Listed Financial Institutions RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election by a Qualifying Taxpayer Under Subsection 217.2(1) RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing for GST/HST Purposes RC4603 GST/HST Tax Adjustment Transfer Election or Notice of Revocation for a Selected Listed Financial Institution RC4604 GST/HST Consolidated Filing Election or Notice of Revocation for a Selected Listed Financial Institution RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4606 GST/HST Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election to Use a Real-Time Calculation Method or the Reconciliation Method for GST/HST Purposes RC4610 GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution RC4611 GST/HST Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution RC4614 GST/HST Attribution Point Election or Revocation of the Election for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity Applications for non-residents GST114 Bond for Non-Resident Person without a Permanent Establishment in Canada GST367 Endorsement to the Bond for Non-Resident Person without a Permanent Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Page details Date modified: 2025-02-26 ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

<FinancialDetailsFieldCode></FinancialDetailsFieldCode>- Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167 Capital gains reserve from gifts of non-qualifying securities- Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 177 Recapture of earned depletion 178 Amount eligible for resource allowance deduction 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations and government gifts 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions field 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Expenses qualifying for ITC 195 Portion subject to an interest free period – ITC 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares field 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount- 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation>- if more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

<FinancialDetailsFieldCode></FinancialDetailsFieldCode>- Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167 Capital gains reserve from gifts of non-qualifying securities- Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations and government gifts 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions field 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Mineral exploration tax credit (METC) 195 Portion subject to an interest-free period (METC) 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine – valid for 2017 and prior years 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares field 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 226 Repaid assistance (for Canadian exploration expenses) 227 Repaid assistance (for Canadian development expenses) 228 Repaid assistance (for Canadian oil and gas property expenses) 229 Amount receivable for CEE property or unitized oil and gas field CEE 230 Amount receivable for CDE property or unitized oil and gas field CDE 231 Amount receivable for unitized oil and gas field CCOGPE 232 Proceeds of disposition (for Canadian development expenses) 233 Proceeds of disposition (for Canadian oil and gas property expenses) 234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only 235 Accelerated Canadian oil and gas property expenses- valid for 2018 and subsequent tax years only 236 Canadian journalism labour tax credit 237 Return of fuel charge proceeds to farmers tax credit 238 Air Quality Improvement Tax Credit 239 – Critical Mineral Exploration Tax Credit (CMETC) 240- Portion subject to an interest-free period (CMETC) <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount- 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation>- if more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

<FinancialDetailsFieldCode></FinancialDetailsFieldCode>- Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167 Capital gains reserve from gifts of non-qualifying securities- Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations and government gifts 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions field 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Mineral exploration tax credit (METC) 195 Portion subject to an interest-free period (METC) 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine – valid for 2017 and prior years 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares field 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 226 Repaid assistance (for Canadian exploration expenses) 227 Repaid assistance (for Canadian development expenses) 228 Repaid assistance (for Canadian oil and gas property expenses) 229 Amount receivable for CEE property or unitized oil and gas field CEE 230 Amount receivable for CDE property or unitized oil and gas field CDE 231 Amount receivable for unitized oil and gas field CCOGPE 232 Proceeds of disposition (for Canadian development expenses) 233 Proceeds of disposition (for Canadian oil and gas property expenses) 234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only 235 Accelerated Canadian oil and gas property expenses – valid for 2018 and subsequent tax years only 236 Canadian journalism labour tax credit 237 Return of fuel charge proceeds to farmers tax credit 238 Air Quality Improvement Tax Credit 239 Critical Mineral Exploration Tax Credit (CMETC) 240 Portion subject to an interest-free period (CMETC) 241 Critical Mineral Exploration Tax Credit – British Colombia (CMETC) 242 Critical Mineral Exploration Tax Credit – Saskatchewan (CMETC) 243 Critical Mineral Exploration Tax Credit – Manitoba (CMETC) 244 Critical Mineral Exploration Tax Credit – Ontario (CMETC) <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount- 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation>- if more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

GST/HST Schedules RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST forms GST20 Election for GST/HST Reporting Period GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST44 Election Concerning the Acquisition of a Business or Part of a Business GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74 Election and Revocation of an Election to use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC7000-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate RC7001-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7001-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Condominiums RC7002-BC British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7002-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Apartment Buildings RC7003-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Certain Non-Registrants RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Certain Non-Registrants GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate- Includes forms GST190, GST191, GST191-WS, GST515 and RC7190-WS RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST- Includes Form GST74 RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4091 GST/HST Rebate for Partners- Includes Form GST370 RC4103 GST/HST Information for Suppliers of Publications RC4125 Basic GST/HST Information for Taxi and Limousine Drivers RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases- Includes Forms GST115 and GST386 RC4231 GST/HST New Residential Rental Property Rebate- Includes Forms GST524 and GST525 RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST info sheets GI-005 Sale of a Residence by a Builder Who Is an Individual (revised) GI-023 Direct Sellers' Sales Aids (revised) GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Services (revised) GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property (revised) GI-063 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia- Point-of-Sale Rebate on Children's Goods (revised) GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages (revised) GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods (revised) GI-079 Harmonized Sales Tax: Ontario New Housing Rebate GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia GI-099 Builders and Electronic Filing Requirements GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GST/HST notices NOTICE255 Elections for Certain Selected Listed Financial Institutions under the HST NOTICE256 HST Rate Increase for Nova Scotia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia Excise tax and special levies forms XE8 Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN24 New Stamping Regime for Tobacco Products Air travellers security charge forms B254 Application for Refund of the Air Travellers Security Charge Softwood lumber products export charge notices SWLN25 Surge Charge- Alberta Region (May 2010) SWLN26 Notice to Wholesalers- Calculation of Export Price SWLN27 Additional 10% Export Charge for Option B Regions SWLN28 Surge Charge- Alberta Region (July 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

<FinancialDetailsFieldCode></FinancialDetailsFieldCode>- Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 numeric Choose from the following list: 101 Limited partner's farming income (loss) 102 Agricultural income stabilization 103 Limited partner's fishing income (loss) 104 Limited partner's business income (loss) 105 Limited partner’s at risk amount 106 Limited partner's adjusted at-risk amount 107 Limited partner's rental income (loss) 108 Limited partner's loss available for carry forward 109 Previous loss carry forward eligible in the current year 110 Canadian and foreign net rental income (loss) 111 Foreign net rental income (loss) 112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113 Return of capital 114 Other income (Note: Also complete text box 115 in the Other information area) 116 Business income (loss) 117 Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118 Gross business income 119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120 Professional income (loss) 121 Gross professional income 122 Commission income (loss) 123 Gross commission income 124 Farming income (loss) 125 Gross farming income 126 Fishing income (loss) 127 Gross fishing income 128 Interest from Canadian sources (Note: cannot be a negative amount) 129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130 Taxable amount of dividends (other than eligible dividends) 131 Dividend tax credit for dividends other than eligible dividends 132 Actual amount of eligible dividends 133 Taxable amount of eligible dividends 134 Dividend tax credit for eligible dividends 135 Foreign dividend and interest income (Note: cannot be a negative amount) 136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) (Period 1 – January 01, 2024 to June 24, 2024) 142 Proceeds of disposition 143 Adjusted cost base of the shares or debt"; and 144 Outlays and expenses on the disposition 145 Dividend rental arrangement compensation payments 146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149 Total business income (loss) from an active business carried on in Canada 150 Canadian manufacturing and processing profits under subsection 125.1(3) 151 Capital gains (losses) 152 Last fiscal period’s capital gains reserve allocated in the previous year and brought into income for the current year (Period 1 – January 01, 2024 to June 24, 2024) 153 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 154 Qualified farm or fishing property (QFFP) or QXP capital gains (losses) amount eligible for the capital gains exemption (Period 1 – January 01, 2024 to June 24, 2024) 155 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 1 – January 01, 2024 to June 24, 2024) 156 Foreign capital gains (losses) 157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 159 Capital gains reserves (Period 1 – January 01, 2024 to June 24, 2024) 160 Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161 Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163 Capital gains reserve from other property (Period 1 – January 01, 2024 to June 24, 2024) 164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee (Period 1 – January 01, 2024 to June 24, 2024) 166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount (Period 1 – January 01, 2024 to June 24, 2024) 167 Capital gains reserve from gifts of non-qualifying securities- Advantage 168 Income tax deducted 169 Part IX.1 tax 170 Taxable non-portfolio earnings 171 Foreign tax paid on non-business income 172 Foreign tax paid on business income 173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174 Canadian development expenses (CDE) 175 Canadian oil and gas property expenses (COGPE) 176 Foreign exploration and development expenses (FEDE) 179 Assistance for Canadian exploration expenses 180 Assistance for Canadian development expenses 181 Assistance for Canadian oil and gas property expenses 182 Eligible amount of charitable donations 183 Eligible amount of cultural and ecological gifts 184 Eligible amount of federal political contributions 185 Eligible amount of provincial and territorial political contributions 186 Investment tax credit 187 Investment tax credit transferred under subsection 127(8.3) 188 Excess ITC recapture 190 Renounced Canadian exploration expenses 191 Renounced Canadian development expenses 192 Assistance for Canadian exploration expenses 193 Assistance for Canadian development expenses 194 Mineral exploration tax credit (METC) 195 Portion subject to an interest-free period (METC) 196 Portion subject to an interest free period – CEE 197 Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198 Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199 Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200 Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202 Cost per unit 203 Total cost of units 204 Other indirect reductions 206 Canadian renewable and conservation expenses (CRCE) 207 Eligible amount of municipal political contributions 208 Eligible amount of gifts of medicine – valid for 2017 and prior years 209 Part XII.2 Tax Credit 210 Total carrying charges 211 Carrying charges- on-interest & dividend income 212 Carrying charges- on rental income 213 Carrying charges- on film property 214 Carrying charges- on resource property and flow-through shares 215 Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216 Carrying charges – Other 220 Capital cost allowance for rental or leasing property 221 Capital cost allowance for film property 222 Prior year reserves from qualified farm of fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 223 Current year reserves from qualified farm or fishing property (QFFP)-Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount (Period 1 – January 01, 2024 to June 24, 2024) 226 Repaid assistance (for Canadian exploration expenses) 227 Repaid assistance (for Canadian development expenses) 228 Repaid assistance (for Canadian oil and gas property expenses) 229 Amount receivable for CEE property or unitized oil and gas field CEE 230 Amount receivable for CDE property or unitized oil and gas field CDE 231 Amount receivable for unitized oil and gas field CCOGPE 232 Proceeds of disposition (for Canadian development expenses) 233 Proceeds of disposition (for Canadian oil and gas property expenses) 234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only 235 Accelerated Canadian oil and gas property expenses- valid for 2018 and subsequent tax years only 236 Canadian journalism labour tax credit 237 Return of fuel charge proceeds to farmers tax credit 238 Air Quality Improvement Tax Credit 239 Critical Mineral Exploration Tax Credit (CMETC) 240 Portion subject to an interest-free period (CMETC) 241 Critical Mineral Exploration Tax Credit – British Colombia (CMETC) 242 Critical Mineral Exploration Tax Credit – Saskatchewan (CMETC) 243 Critical Mineral Exploration Tax Credit – Manitoba (CMETC) 244 Critical Mineral Exploration Tax Credit – Ontario (CMETC) 245 Current year CCUS ITC 246 CCUS Labour requirements addition to tax 247 Variable A of interest and financing expenses 248 Variable A of interest and financing revenues 249 Variable B of interest and financing expenses 250 Variable B of interest and financing revenues 251 Terminal loss 252 Recaptured depreciation 253 Income derived from activities funded by a borrowing that results in exempt interest and financing expenses 254 Interest and financing expenses in CCA 255 Interest and financing expenses in terminal loss 256 Loss derived from activities funded by a borrowing that results in exempt interest and financing expenses 258 Interest and Financing Expenses included in Canadian exploration expenses 259 Interest and Financing Expenses included in Canadian development expenses 260 Interest and Financing Expenses included in Canadian oil and gas property expenses 261 Interest and Financing Expenses included in Foreign resource expenses 262 Interest and financing expenses included in renounced CEE 263 Interest and financing expenses included in renounced CDE 265 Current Year CT ITC 266 CT Labour requirements addition to tax 267 CT ITC recapture 269 Part XII.7 tax 270 Deemed capital gains (losses) for the portion of the fiscal period that is before June 25, 2024 271 Deemed capital gains (losses) for the portion of the fiscal period that is after June 24, 2024 272 Business investment losses for the portion of the fiscal period that is before June 25, 2024 273 Business investment losses for the portion of the fiscal period that is after June 24, 2024 275 Last fiscal period’s capital gains reserve allocated in the previous year and brought into income for the current year (Period 2 – June 25, 2024 to December 31, 2024) 276 Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 277 Qualified farm or fishing property (QFFP) capital gains (losses) amount eligible for the capital gains exemption (Period 2 – June 25, 2024 to December 31, 2024) 278 Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction (Period 2 – June 25, 2024 to December 31, 2024) 279 Capital gains reserves (Period 2 – June 25, 2024 to December 31, 2024) 280 Capital gains reserve from other property (Period 2 – June 25, 2024 to December 31, 2024) 281 Capital gains reserve from non-qualify securities the partnership donated to a qualified donee (Period 2 – June 25, 2024 to December 31, 2024) 282 Capital gains reserve from gifts of non-qualify securities (Eligible amount) (Period 2 – June 25, 2024 to December 31, 2024) 283 Prior year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 284 Current year reserves from qualified farm or fishing property (QFFP) (Period 2 – June 25, 2024 to December 31, 2024) 285 Prior year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 286 Current year reserves from qualified small business corporation shares (QSBCS) (Period 2 – June 25, 2024 to December 31, 2024) 287 Capital gains eligible to the 0% inclusion rate attributable to the period before June 25, 2024 288 Capital gains eligible to the 0% inclusion rate attributable to the period after June 24, 2024 289 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) 290 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period before June 25, 2024 291 Portion of the capital gain subject to a 100% inclusion rate under subsection 100(1) attributable to the period after June 24, 2024 <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount- 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation>- if more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information Note: All other information amounts are multi-jurisdictional unless otherwise stated. ...

For this reason, it is important that payers keep current with the status of tax conventions. b)Periodic or lump-sum? Many tax conventions will allow a different rate of tax depending if the payment is periodic or lump-sum. ... In such circumstances, payers must follow the definition of "periodic pension payment" found in paragraph 5 of the Income Tax Conventions Interpretation Act. c)Tax convention: The Department of Finance provides information on the text as well as the status of each tax convention. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention T4032AB Payroll Deductions Tables- CPP, EI, and income tax deductions- Alberta- Effective January 1, 2017 T4032BC Payroll Deductions Tables- CPP, EI, and income tax deductions- British Columbia- Effective January 1, 2017 T4032MB Payroll Deductions Tables- CPP, EI, and income tax deductions- Manitoba- Effective January 1, 2017 T4032NB Payroll Deductions Tables- CPP, EI, and income tax deductions- New Brunswick- Effective January 1, 2017 T4032NL Payroll Deductions Tables- CPP, EI, and income tax deductions- Newfoundland and Labrador- Effective January 1, 2017 T4032NS Payroll Deductions Tables- CPP, EI, and income tax deductions- Nova Scotia- Effective January 1, 2017 T4032NT Payroll Deductions Tables- CPP, EI, and income tax deductions- Northwest Territories- Effective January 1, 2017 T4032NU Payroll Deductions Tables- CPP, EI, and income tax deductions- Nunavut- Effective January 1, 2017 T4032OC Payroll Deductions Tables- CPP, EI, and income tax deductions- In Canada beyond the limits of any province/territory or outside Canada- Effective January 1, 2017 T4032ON Payroll Deductions Tables- CPP, EI, and income tax deductions- Ontario- Effective January 1, 2017 T4032PE Payroll Deductions Tables- CPP, EI, and income tax deductions- Prince Edward Island- Effective January 1, 2017 T4032QC Payroll Deductions Tables- CPP, EI, and income tax deductions- Quebec- Effective January 1, 2017 T4032SK Payroll Deductions Tables- CPP, EI, and income tax deductions- Saskatchewan- Effective January 1, 2017 T4032YT Payroll Deductions Tables- CPP, EI, and income tax deductions- Yukon- Effective January 1, 2017 T4033 Completing the Registered Charity Information Return T4036 Rental Income T4037 Capital Gains 2016 T4040 RRSPs and Other Registered Plans for Retirement- 2016 T4041 Retirement Compensation Arrangements Guide 2016 T4044 Employment Expenses 2016- Includes forms T777, TL2, T2200, and GST370 T4055 Newcomers to Canada- 2016 T4058 Non-Residents and Income Tax- 2016 T4061 NR4- Non-Resident Tax Withholding, Remitting, and Reporting 2016 T4063 Registering a Charity for Income Tax Purposes T4068 Guide for the Partnership Information Return (T5013 Forms)- 2016 T4079 T4RSP and T4RIF Guide T4084 Pension Adjustment Guide T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661 T4091 T5008 Guide- Return of Securities Transactions 2016 T4099 Registered Pension Plans T4104 Past Service Pension Adjustment Guide T4114 Canada Child Benefit and related provincial and territorial programs T4115 T5007 Guide- Return of Benefits T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4127-JAN Payroll Deductions Formulas for Computer Programs- 105th Edition- Effective January 1, 2017 T4127-JUL Payroll Deductions Formulas for Computer Programs- 106th Edition- Effective July 1, 2017 T4130 Employers' Guide- Taxable Benefits and Allowances T4144 Income Tax Guide for Electing Under Section 216- 2016 T4145 Electing Under Section 217 of the Income Tax Act- 2016 T4155 Old Age Security Return of Income Guide for Non-Residents- 2016 T4163 Guide for Discounters T5001-INSTR Instructions for applying for a tax shelter identification number T5013-INST Statement of partnership income- Instructions for Recipient TIS28 Lend a Hand! ...