ARCHIVED - Apprenticeship Training Tax Credits calculation chart
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ARCHIVED - Apprenticeship Training Tax Credits calculation chart
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.
Reproduce the chart to do separate calculations for each individual claimed for each credit.
| Amount of eligible expenditures incured before March 27 2009 | A | × 25% = | B | ||||||||||||||
| Amount of eligible expenditures incurred after March 26, 2009 | C | × 35% = | + | D | |||||||||||||
| Amount A | × 5% = | E | |||||||||||||||
| Amount C | × 10% = | + | F | ||||||||||||||
| Add lines E and F | = | E | G | ||||||||||||||
| Total of salaries and wages paid in the previous tax year |
− $400,000 = | H | |||||||||||||||
| Amount from line H (if negative, enter "0") | ÷ $200,000 = | I | |||||||||||||||
| 1 | minus amount from line I | - | = | (if negative, enter "0") | E | × | J | ||||||||||
| Multiply line G by line J | = | E | + | K | |||||||||||||
| Add lines B, D and K | Credit amount | = | L | ||||||||||||||
Co-operative Education Tax Credits calculation chart
Use this chart to calculate these credits if the total of the salaries and wages paid in the previous tax year was greater than $400,000 but less than $600,000.
Reproduce the chart to do separate calculations for each individual claimed for each credit.
| Amount of eligible expenditures incured before March 27 2009 | A | × 10% = | B | ||||||||||||||
| Amount of eligible expenditures incurred after March 26, 2009 | + | C | × 25% = | + | D | ||||||||||||
| Add lines A and C | = | E | |||||||||||||||
| Amount E | × 5% = | E | F | ||||||||||||||
| Total of salaries and wages paid in the previous tax year |
− $400,000 = | G | |||||||||||||||
| Amount from line G (if negative, enter "0") | ÷ $200,000 = | H | |||||||||||||||
| 1 | minus amount from line H | - | = | (if negative, enter "0") | E | × | I | ||||||||||
| Multiply line F by line I | = | E | + | J | |||||||||||||
| Add lines B, D and J | Credit amount | = | K | ||||||||||||||
Page details
- Date modified:
- 2017-06-22