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Current CRA website
Instructions for completing a GST/HST Return
Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...
Current CRA website
Instructions for completing a GST/HST Return
Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...
Current CRA website
Charities in the International Context
Canada further committed itself to introducing measures to prevent the financing and support of terrorism when it signed the United Nations International Convention on the Suppression of Financing of Terrorism on February 10, 2000. The Convention emphasized the need to cut off financial support for terrorists and specifically referred to the important role played by charities in the international support network of some terrorist groups. ...
Current CRA website
GST/HST-related forms and publications
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 ...
Current CRA website
Previous-year forms and publications list
(3010-PC, 3110-PC) 93-099 ARCHIVED- 93-099- Unemployment Insurance Premium Tax Credit 94-128 ARCHIVED- 94-128- Employer Provided Group Term Life Insurance 95-188 ARCHIVED- 95-188- Tax Changes Relating to the YYYY Fiscal Year End 96-183 ARCHIVED- 96-183- yyyy Supplement to the YYYY T2 Corporation Tax Guide 97-196 ARCHIVED- 97-196- yyyy Supplement to the YYYY T2 Corporation Income Tax Guide 99-031 ARCHIVED- 99-031- Insert for RC4120 (Employers' Guide Filing T4 and T4F Slips and Summary Forms D2-6-6 ARCHIVED- D2-6-6- Co-operation With Statistics Canada D21-2-7 ARCHIVED- D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES ARCHIVED- EDRATES- ARCHIVED- Excise Duty Rate Summary GST370 ARCHIVED- GST370- Employee and Partner GST/HST Rebate Application IC70-1 ARCHIVED- IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 ARCHIVED- IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 ARCHIVED- IC73-10R3- Tax Evasion (Archived) IC73-21R8 ARCHIVED- IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 ARCHIVED- IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR ARCHIVED- IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7 ARCHIVED- IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3 ARCHIVED- IC82-6R3- Clearance Certificate (Archived) IC82-6R6 ARCHIVED- IC82-6R6- Clearance Certificate (Archived) IC84-3R-ATTACH ARCHIVED- IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC84-3R6 ARCHIVED- IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1 ARCHIVED- IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2 ARCHIVED- IC87-2- International Transfer Pricing (Archived) IC89-2R ARCHIVED- IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1 ARCHIVED- IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2 ARCHIVED- IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3 ARCHIVED- IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24 ARCHIVED- IT-CS24- Correction sheet (Archived) IT-INDEX ARCHIVED- IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR6 ARCHIVED- NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113 ARCHIVED- P113- Gifts and Income Tax P150 ARCHIVED- P150- Home Buyer's Plan P151 ARCHIVED- P151- Canadian Residents Going Down South PRIER ARCHIVED- PRIER- Prescribed Rates of Interest, updated January YYYY RC4015 ARCHIVED- RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018 ARCHIVED- RC4018- Electronic Filers Manual YYYY Tax Year RC4060 ARCHIVED- RC4060- Farming Income and the AgriStability and AgriInvest Programs Guide RC4088 ARCHIVED- RC4088- Guide to the General Index of Financial Information (GIFI) for Corporations RC4089 ARCHIVED- RC4089- General Index of Financial Information- GIFI-Short Form RC4091 ARCHIVED- RC4091- GST/HST Rebate for Partners RC4093 ARCHIVED- RC4093- When Customs Seizes Your Goods RC4120 ARCHIVED- RC4120- Employers' Guide- Filing the T4 Slip and Summary Form Includes Form RC104 RC4152 ARCHIVED- RC4152- Average Exchange Rates for YYYY RC4157 ARCHIVED- RC4157- Employers' Guide- Filing the T4A Slip and Summary Form RC4163 ARCHIVED- RC4163- Employers' Guide Remitting Payroll Deductions RC4164 ARCHIVED- RC4164- Claiming a Canadian Film or Video Production Tax Credit- Guide to Form T1131- Includes Form T1131 RC4169 ARCHIVED- RC4169- Tax Treatment of Mutual Funds for Individuals RC4385 ARCHIVED- RC4385- Claiming a Film or Video Production Services Tax Credit RC4408 ARCHIVED- RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide T106-N ARCHIVED- T106-N- Form T106-Information Return of Non-Arm's Length Transactions with Non-Residents T10SUM ARCHIVED- T10SUM- Summary of Pension Adjustment Reversals (PARs) T1105 ARCHIVED- T1105- Supplementary Schedule for Dispositions of Capital Property Acquired Before yyyy T1129 ARCHIVED- T1129- Newfoundland Research and Development Tax Credit (Individuals) T1141 ARCHIVED- T1141- Information Return in Respect of Transfers or Loans to a Non-Resident Trust T1249 ARCHIVED- T1249- British Columbia Mining Exploration Tax Credit Partnership Schedule (YYYY and later taxation years) T2004 ARCHIVED- T2004- Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 ARCHIVED- T2010- Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 ARCHIVED- T2012- Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2016 ARCHIVED- T2016- Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2019 ARCHIVED- T2019- Death of an RRSP Annuitant- Refund of Premiums T2022 ARCHIVED- T2022- Election in Respect of the Sale of Debts Receivable T2023 ARCHIVED- T2023- Election in Respect of Loans from Non-Residents T2026 ARCHIVED- T2026- Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person T2027 ARCHIVED- T2027- Election to Deem Amount of Settlement of a Debt or Obligation T2046 ARCHIVED- T2046- Tax Return Where Registration of a Charity is Revoked T2054 ARCHIVED- T2054- Election for a Capital Dividend under Subsection 83(2) T2055 ARCHIVED- T2055- Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 ARCHIVED- T2057- Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 ARCHIVED- T2058- Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 ARCHIVED- T2059- Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 ARCHIVED- T2060- Election for Disposition of Property Upon Cessation of Partnership T2067 ARCHIVED- T2067- Election not to be a Public Corporation T2073 ARCHIVED- T2073- Election to be a Public Corporation T2096 ARCHIVED- T2096- Part XII.1 Return- Tax On Carved-Out Income- Rev-95 T2101 ARCHIVED- T2101- Election for Gains on Shares of a Corporation Becoming Public T2107 ARCHIVED- T2107- Election for a Disposition of Shares in a Foreign Affiliate T2140 ARCHIVED- T2140- Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation T2143 ARCHIVED- T2143- Election Not To Be A Restricted Financial Institution T2203 ARCHIVED- T2203- Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 ARCHIVED- T3- Statement of Trust Income Allocations and Designations T3MJ ARCHIVED- T3MJ- T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T4001 ARCHIVED- T4001- Employers' Guide- Payroll Deductions and Remittances T4002 ARCHIVED- T4002- Business and Professional Income T4003 ARCHIVED- T4003- Farming Income T4004 ARCHIVED- T4004- Fishing Income YYYY T4005 ARCHIVED- T4005- Fishers and Employment Insurance T4011 ARCHIVED- T4011- Preparing Returns for Deceased Persons YYYY T4012 ARCHIVED- T4012- T2 Corporation- Income Tax Guide T4013 ARCHIVED- T4013- T3- Trust Guide T4015 ARCHIVED- T4015- Guide T5- Return of Investment Income YYYY T4016 ARCHIVED- T4016- Exempt U.S. Organizations- Under Article XXI of the Canada- United States Tax Convention T4033-1 ARCHIVED- T4033-1- Completing the Registered Charity Information Return T4033B ARCHIVED- T4033B- Completing the Registered Charity Information Return T4036 ARCHIVED- T4036- Rental Income Tax Guide YYYY- Includes Form T776 T4037 ARCHIVED- T4037- Capital Gains YYYY T4039 ARCHIVED- T4039- Northern Residents Deductions- Places in Prescribed Zones T4040 ARCHIVED- T4040- RRSPs and Other Registered Plans for Retirement T4044 ARCHIVED- T4044- Employment Expenses YYYY T4056 ARCHIVED- T4056- Emigrants and Income Tax T4058 ARCHIVED- T4058- Non-Residents and Income Tax T4061 ARCHIVED- T4061- Non-Resident Withholding Tax Guide T4068 ARCHIVED- T4068- Guide for the Partnership Information Return T4068-1 ARCHIVED- T4068-1- YYYY Supplement to the 2006 T4068- Guide for the T5013 Partnership Information Return T4068-2005 ARCHIVED- T4068-2005- Guide for the T5013 Partnership Information Return T4079 ARCHIVED- T4079- T4RSP and T4RIF Guide T4088 ARCHIVED- T4088- Claiming Scientific Research and Experimental Development Expenditures- Guide to Form T661 T4091 ARCHIVED- T4091- T5008 Guide- Return of Securities Transactions T4115 ARCHIVED- T4115- T5007 Guide- Return of Benefits T4117 ARCHIVED- T4117- Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4126 ARCHIVED- T4126- How to File the T5 Return of Investment Income T4130 ARCHIVED- T4130- Employers' Guide- Taxable Benefits YYYY-2001 T4144 ARCHIVED- T4144- Income Tax Guide for Electing Under Section 216 T4145 ARCHIVED- T4145- Electing Under Section 217 of the Income Tax Act T4155 ARCHIVED- T4155- Old Age Security Return of Income Guide for Non-Residents T7B-CORP ARCHIVED- T7B-CORP- Corporation Instalment Guide TL11A ARCHIVED- TL11A- Tuition and Education Amounts Certificate- University Outside Canada TL11C ARCHIVED- TL11C- Tuition and Education Amounts Certificate- Commuter to the United States TL11D ARCHIVED- TL11D- Tuition Fees Certificate- Educational Institutions Outside Canada for a Deemed Resident of Canada TX19 ARCHIVED- TX19- Asking for a Clearance Certificate T5013-INST ARCHIVED- T5013-INST Statement of partnership income- Instructions for Recipient Page details Date modified: 2002-11-01 ...
Current CRA website
Non-Resident Income Tax
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. ...
Current CRA website
Non-Resident Income Tax
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. ...
Current CRA website
T5013 Partnership Information Return
<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. ...
Current CRA website
T5013 Partnership Information Return
<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. ...
Current CRA website
T5013 Partnership Information Return
<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. ...