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Line 54 – Other deductions to arrive at taxable income Enter other deductions, such as: prior-year limited partnership, farming, or fishing losses (see Note) the $2,000 deduction allowed to a non-profit organization reporting income from property (subsection 149(5) deduction) the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies) Note The unused portion of a farming or fishing loss incurred in a year can be carried back 3 years. ... Tax Convention. Line 21 – Part XII.2 tax amount On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII, unless a tax treaty or convention provides a lower rate. ...

Lines 37 to 43 – Other deductions to arrive at taxable income Enter other deductions, such as: previous year limited partnership, farming or fishing losses (see Note) the $2,000 deduction allowed to a non-profit organization reporting income from property (subparagraph 149(5)(f)(i) of the Act) the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies) Note The unused portion of a farming or fishing loss incurred in a year can be carried back 3 years. ... Tax Convention. Line 21 – Part XII.2 tax amount On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII, unless a tax treaty or convention provides a lower rate. ...

Examples include: restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls Royal Canadian Legion halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Separate eating establishment 139. ...

Related forms and publications Forms NRTA1, Authorization for Non-Resident Tax Exemption T3RET, T3 Trust Income Tax and Information Return RC1, Request for a Business Number and certain program accounts RC59, Business Consent for access by telephone and mail RC193, Service-Related Complaint RC236, Application for a Tax-Free Savings Account Identification Number RC298, Advantage Tax Return for TFSA Issuers RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest RC7259, Business Consent for Selected Listed Financial Institutions Guides RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals T4013, T3 – Trust Guide T4015, T5 Guide – Return of Investment Income T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Pamphlets RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4420, Information on CRA – Service Complaints Income tax folios S5-F1-C1, Determining an Individual’s Residence Status S1-F5-C1, Related Persons and Dealing at Arm’s Length S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S3-F10-C2, Prohibited Investments – RRSPs, RRIFs and TFSAs Information circulars IC07-1, Taxpayer Relief Provisions IC76-12R, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with which Canada has a Tax Convention IC77-16R, Non-Resident Income Tax IC82-2R, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC89-3, Policy Statement on Business Equity Valuations IC97-2R, Customized Forms Online services Handling business taxes online Use the CRA’s online services for businesses throughout the year to: make payments to the CRA by setting up pre-authorized debit agreements in My Business Account or by using the My Payment service file a return, view the status of filed returns and amend returns online submit documents to the CRA authorize a representative for online access to your business accounts register for online mail to get mail from the CRA directly in My Business Account change addresses manage direct deposit information download rejected TFSA individual records submit an enquiry about your audit much more To log in to or register for the CRA’s online services, go to: My Business Account, if you are a business owner Represent a Client, if you are an authorized representative or employee For more information, go to E-services for Businesses. ...

Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 – Death of an RRSP Annuitant – Refund of Premiums T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 – Registered Disability Savings Plan T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP RC4178 – Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 – Transfers of Funds Between Registered Plans S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 – Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R – Taxpayer Relief Provisions IC72-22R – Registered Retirement Savings Plans IC76-12R – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R – Non-Resident Income Tax IC78-10R – Books and Records Retention/Destruction IC78-18R – Registered Retirement Income Funds IC82-2R – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R – Customized Forms For more information What if you need help? ...

Such service must be service in Canada or service outside Canada directly related to the earning by the employer of income that is taxable in Canada or would be taxable except for an exempting provision of the Act or a Convention. ...

Related forms and publications Forms AUT-01, Authorize a Representative for Offline Access NRTA1, Authorization for Non-Resident Tax Exemption T3RET, T3 Trust Income Tax and Information Return RC1, Request for a Business Number and Certain Program Accounts RC193, Service Feedback RC236, Application for a Tax-Free Savings Account Identification Number RC298, Advantage Tax Return for RRSP, TFSA, FHSA or RDSP issuers, RESP promoters, or RRIF carriers RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest RC7259, Business Consent for Selected Listed Financial Institutions Guides RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4466, Tax-Free Savings Account (TFSA), Guide for Individuals T4013, T3 – Trust Guide T4015, T5 Guide – Return of Investment Income T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Income tax folios S1-F5-C1, Related Persons and Dealing at Arm’s Length S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S3-F10-C3, Advantages —RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1R1, Taxpayer Relief Provisions IC18-1, Tax Free Savings Accounts IC76-12R8, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC82-2R2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC89-3, Policy Statement on Business Equity Valuations IC97-2R19, Customized Forms Digital services Handling your business taxes online My Business Account lets you view and manage your business taxes online. ...

By convention, the referencing of the source document or working paper (from) would be shown upper left of the figure, while the referencing of the destination document or working paper (to) would be indicated at the bottom right of the figure. ...

Such service must be service in Canada or service outside Canada directly related to the earning by the employer of income that is taxable in Canada or would be taxable except for an exempting provision of the Act or a Convention. ...