Protected B when completed | ||||||||||||||||||||||||||
A部分 - 计算当前年可返还投资税收抵免(ITC) |
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Scientific research and experimental development | ||||||||||||||||||||||||||
ITC for qualified expenditures for SR&ED (amount from line 559 of Form T661 plus applicable amount from box 41* of your T3 slip, |
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minus amounts from lines 67130 and 67135) . . . . . . . . . . . . . . . . . . . . . . | 67120 | x 0.15 | = | 1 | ||||||||||||||||||||||
80% of total contributions made to agricultural organizations | ||||||||||||||||||||||||||
总投资. . . . . . . . . . . . . . . . . . . . | 67130 | x 0.15 | = | 2 | ||||||||||||||||||||||
ITC allocated from a partnership for SR&ED (see boxes 186, 187 and 189 of your T5013 slips) . . . . . . . . . . . . . . . . . . . . . . | 67135 | 3 | ||||||||||||||||||||||||
Qualified property | ||||||||||||||||||||||||||
ITC for total investments in qualified property (include applicable | ||||||||||||||||||||||||||
amount from box 41* of your T3 slip) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67140 | x 0.10 | = | 4 | ||||||||||||||||||||||
Total current-year refundable credits (add amounts 1 to 4) | ||||||||||||||||||||||||||
Enter amount A in column 2 in Part F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | A | ||||||||||||||||||||||||
* Enter the amount from box 41 of your T3 slip as applicable, based on the code in box 43 in Guide T4013, T3 Trust Guide, and the instructions provided in the statement by the trust. |
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A部分 - 计算当前年不可返还投资税收抵免(ITC) |
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Mineral exploration tax credit (METC) | ||||||||||||||||||||||||||
Total of your flow-through mining expenditures related to mineral exploration tax credit (also referred to as renounced Canadian exploration expenses) from the appropriate line in Part IV of Form T1229, Statement of resource expenses and depletion |
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allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67170 | x 0.15 | = | B | ||||||||||||||||||||||
For more information about METC, see page 2. | ||||||||||||||||||||||||||
Critical mineral exploration tax credit (CMETC) | ||||||||||||||||||||||||||
Total of your flow-through mining expenditures related to critical mineral exploration tax credit (also referred to as renounced Canadian exploration expenses) from the appropriate line in Part IV of Form T1229, Statement of resource expenses and depletion |
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allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67175 | x 0.30 | = | C | ||||||||||||||||||||||
For more information about CMETC, see page 2. | ||||||||||||||||||||||||||
Apprenticeship job creation tax credit (AJCTC) | ||||||||||||||||||||||||||
If your apprentice works for you and also works for a related employer as defined under subsection 251(2) of the Act, all related employers have to agree in writing that you are the only employer who will be claiming the apprenticeship job creation tax credit for this tax year for each apprentice whose contract number, social insurance number (SIN), or name appears below. |
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For each apprentice in their first 24 months of the apprenticeship, enter the apprenticeship contract number registered with Canada, or a province or territory of Canada, under an apprenticeship program designed to certify or license individuals in the trade. If there is no contract number, enter the SIN or the name of the eligible apprentice. Then, enter the name of the eligible trade and the eligible salary and wages** payable in the year in respect of employment after May 1, 2006. The credit is 10% of the total of the amounts in Table 1, column 3. Attach a note if more space is required. |
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Table 1 – Calculation of total Apprenticeship job creation tax credit | ||||||||||||||||||||||||||
1 | 2 | 3 | ||||||||||||||||||||||||
Contract number (SIN or name of apprentice) |
Name of eligible trade | Eligible salary and wages** payable in the year, or $20,000, whichever is less |
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1 | ||||||||||||||||||||||||||
2 | ||||||||||||||||||||||||||
3 | ||||||||||||||||||||||||||
Total apprenticeship job creation tax credit (Total of amounts in | ||||||||||||||||||||||||||
column 3 plus applicable amount from box 41*** of your T3 slip). . . . | 67180 | x 0.10 | = | D | ||||||||||||||||||||||
Total current-year non-refundable tax credits (add amounts B, C, and D) | ||||||||||||||||||||||||||
Enter amount E in column 3 in Part F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | E | ||||||||||||||||||||||||
** Net of any government or non-government assistance received or to be received in respect of eligible salary and wages. | ||||||||||||||||||||||||||
*** Enter the amount from box 41 of your T3 slip as applicable, based on the code in box 43 in Guide T4013, T3 Trust Guide, and the instructions provided in the statement by the trust. |
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Page 5 of 9 |
Protected B when completed | |||||||||||||||||
C部分 - 收回 |
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收回 - SR&ED的ITC支出 | |||||||||||||||||
收回率15%的ITC支出金额。 | |||||||||||||||||
总投资. . . . . . . . . . . . . . . . . . . . | 67193 | x 0.15 | = | 1 | |||||||||||||
收回率20%的ITC支出金额。 | |||||||||||||||||
总投资. . . . . . . . . . . . . . . . . . . . | 67195 | x 0.20 | = | 2 | |||||||||||||
Total recapture of investment tax credit on SR&ED expenditures (add amounts 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | 3 | |||||||||||||||
收回 - 幼儿看护的ITC | |||||||||||||||||
If, at any time within 60 months of the day that you create a new child care space, that space is no longer available, or if the property acquired for a child care space is leased for any purpose or converted to another use, we will recover the ITC for that space or property. |
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If only child care spaces are disposed of, enter the amount | |||||||||||||||||
originally claimed for those child care spaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 4 | ||||||||||||||||
If property other than child care spaces is disposed of, the amount will be the lesser of: | |||||||||||||||||
The amount originally claimed for ITC for the property disposed of . . . . . . . . . . . . . . . . . . . . . . | 5 | ||||||||||||||||
25% of the proceeds of disposition of the eligible property | |||||||||||||||||
(or 25% of fair market value if disposed of to a non-arm's length party) . . . . . . . . . . . . . . . . . . . | 6 | ||||||||||||||||
Enter the lesser of amounts 5 or 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | + | 7 | |||||||||||||||
Total recapture of investment tax credit for child care spaces (add amounts 4 and 7) . . . . . . . . . . . . . . . . . . . . . . . . . | 67197 | ||||||||||||||||
Total recaptured credits (add amount 3 and line 67197) | |||||||||||||||||
Add amount 8 to the amount on line 127 of your income tax and benefit return . . . . . . . . . . . . . . . . . . . . . . . . . . | = | 8 | |||||||||||||||
Page 6 of 9 | |||||||||||||||||
Protected B when completed | |||||||||||||||||
D部分 | |||||||||||||||||
计算一个允许根据权利要求的 | |||||||||||||||||
输入F部分第5列的总积分. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 的= | E | ||||||||||||||||
联邦税(从所得税申报单的行40600). . . . . . . . . . . . . . . . . . . . . . . . . | 1 | ||||||||||||||||
减:的联邦政治捐款的税收抵免(从你的所得税纳税申报表 | |||||||||||||||||
纳税申报单行41000). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - | 2 | ||||||||||||||||
小计. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 的= | 3 | ||||||||||||||||
减:劳动赞助的基金,税收抵免(所得税纳税申报表 | |||||||||||||||||
纳税申报单第41400行). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - | 4 | ||||||||||||||||
小计. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | ► | F | |||||||||||||||
你可以要求ITC金额,但不超过行C或D,以较低者为准。 | |||||||||||||||||
输入您的申领. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | G | ||||||||||||||||
如果您不必填写表格T691(替代性最低税),或者如果您在表格T691的第95行计算的 金额为“0”,请在所得税和福利收益的第41200行或表格的第26行输入金额G附表11, 联邦所得税(信托基金T3)。如果不适用替代最低税(AMT),请在此表格F部分的第6栏中输入金额G。 |
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否则,请完成下面的部分,以确定您的ITC要求和第6列中输入“0”,第6页这种形式。 | |||||||||||||||||
计算允许的申领,如果替代性最低税(AMT)适用 | |||||||||||||||||
完成本节仅T691表格第95行,如果你计算的金额大于零。 | |||||||||||||||||
从F行输入金额. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 5 | ||||||||||||||||
Federal foreign tax credit | |||||||||||||||||
加: 联邦外国税收抵免(从你的收入纳税申报表附表1第405行). . . . . . . | 6 | ||||||||||||||||
小计. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = | 7 | ||||||||||||||||
表格T691最低金额行61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - | 8 | ||||||||||||||||
小计 - 如果为负,请输入“0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 的= | ► | H | |||||||||||||||
你可以要求ITC金额,但不超过行C或F,以较低者为准。 | |||||||||||||||||
输入你在这条行的要求. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | I | ||||||||||||||||
在所得税申报表行41200,或T3附表11的行37输入行I的金额。 | |||||||||||||||||
Page 7 of 9 |
E部分 - 计算ITC的结转和退款 |
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可用于德祥回运物料 | ||||||||||||||||||||||||||||||
完成本节,以确定信贷余额可回运物料以前纳税年度。 | ||||||||||||||||||||||||||||||
当年总信贷(F部分第5列减去第1列). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 1 | |||||||||||||||||||||||||||||
减当年适用的信贷* | ||||||||||||||||||||||||||||||
最大金额,你可以声称第6列,加第7列,减去1列第6页(如果为负,输入“0”) | – | 2 | ||||||||||||||||||||||||||||
总积分可回运物料. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | J | ||||||||||||||||||||||||||||
* | 要到达的金额可带回,你首先必须将您的信用卡在最大程度上在本年度,不论你声称所有 与否。这意味着,之前确定的金额可带回,你首先要减少你的联邦税本年度由 的最多金额,你可以声称在6和7列,无论你声称的最多不。 |
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ITC回运物料的要求 | ||||||||||||||||||||||||||||||
完成本节,您在当前纳税年度所赚取的ITC要求回运物料。回运物料的规定让您套用当年信贷 反对任何前三个纳税年度的总联邦税。您的信贷申请前一年不能超过你总缴纳该年度 联邦。 |
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你必须扣除任何数额的回运物料时指定为您计算您的的ITC退款和余额结转税退还ITC 多年跟随。 |
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要请求回运物料,完成本节中,这种形式的一个副本,并附上您目前的年收入报税。 | ||||||||||||||||||||||||||||||
注意: | ||||||||||||||||||||||||||||||
我们不退还您指定的金额作为本年度回运物料。 不要输入所得税纳税申报表上的金额。 | ||||||||||||||||||||||||||||||
The part of amount J to carryback for one or more of the following: | ||||||||||||||||||||||||||||||
第三次以前的纳税年度. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67200 | |||||||||||||||||||||||||||||
第二前一纳税年度. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67210 | + | ||||||||||||||||||||||||||||
首先以前纳税年度. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 67220 | + | ||||||||||||||||||||||||||||
Total credit designated for carryback (Add lines 67200, 67210, and 67220. Cannot be more than amount J.) |
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Enter the total of amounts K and M in column 8 in Part F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | K | |||||||||||||||||||||||||||||
67240 | ||||||||||||||||||||||||||||||
签名 | Date: Year, Month, Day (yyyymmdd) | |||||||||||||||||||||||||||||
Page 8 of 9 | ||||||||||||||||||||||||||||||
Protected B when completed | ||||||||||||||||||||||||||||||
E部分 - 计算ITC的结转和退款 |
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ITC退款 | ||||||||||||||||||||||||||||||
完成本节,以确定信贷余额退款。 | ||||||||||||||||||||||||||||||
总电流可退还信用(第2列减去下面的第4列). . . . . . . . . . . . . | 3 | |||||||||||||||||||||||||||||
当年债权(第6列中,加第7列,减去1列). . . . . . . . . . . . . . . . . . . | 4 | |||||||||||||||||||||||||||||
加:总金额德祥被抬回(金额)“. . . . . . . . . . . . . . . . . . . . . . . . . . . . | + | 5 | ||||||||||||||||||||||||||||
小计. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | 6 | ||||||||||||||||||||||||||||
减号>:,总金额德祥被抬回(上文金额)“. . . . . . . . . . . . . . . . . . . . . . . . . . . | – | 7 | ||||||||||||||||||||||||||||
总计(如果为负输入“0”). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | ► | – | 8 | ||||||||||||||||||||||||||
Total credit available for refund (amount 3 minus amount 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | L | ||||||||||||||||||||||||||||
计算ITC退款的 | ||||||||||||||||||||||||||||||
完成本节计算德祥企业于本年度赚取退款。扣除任何金额要求退款时 计算平衡遵循税务年度结转。 |
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Amount you designate as a refund of ITC (cannot be more than amount L) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 9 | |||||||||||||||||||||||||||||
乘:退还率. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | x | 0.40 | 10 | |||||||||||||||||||||||||||
ITC的退款. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | ||||||||||||||||||||||||||||||
ITC的退款. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | = | M | ||||||||||||||||||||||||||||
在你的所得税申报表行45400或在T3(信托所得税和信息返回)的行88中输入行M的金额。 | ||||||||||||||||||||||||||||||
F部分 - 结转表 |
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1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | ||||||||||||||||||||||
余额 | 当年 | 当前一年的非 | 调整** | 总积分 | 当年 | 当年 | 信用 | 平衡 | ||||||||||||||||||||||
向前结转的 | 退还信用 | 退还信用 | 可用的 | 信贷要求 | 信用申领(AMT) | 申领 - 其他 | 结转 | |||||||||||||||||||||||
积分 | ,:(A行第3页) | (B部分行B) | 列2加 | (D部分行G) | (行I) | (行K加 | (列5减 | |||||||||||||||||||||||
Part A) |
in Part B) |
列2加列3减列4) | Part D) |
Part D) |
上面的M) | 列6,7,8) | ||||||||||||||||||||||||
** | 遗嘱信托,德祥输入金额分配给受益人从T3单框40。 | |||||||||||||||||||||||||||||
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties, or other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source. |
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