,canada ,rev5ue ,ag5cy #a ,t#babd ;,e 7#je7 ,t#babd--,/ate;t ( ,busi;s ,activities ,= m 9=m,n on h[ 6-plete ? =m1 see ! ,busi;s & ,profes.nal ,9come guide4 ,code #b ,id5tific,n ,yr "n ---- ,yr social 9sur.e numb] ---- ,f3 7,ye>/,mon?/,"d7 ---- ,to3 7,ye>/,mon?/,"d7 ---- ,0 #bjje yr la/ ye> ( busi;s8 ,yes ---- ,no ---- ,busi;s "n ---- ,busi;s a4ress ---- ,c;y1 & prov9ce or t]ritory ---- ,po/al code ---- ,ma9 product or s]vice ---- #a ,id5tific,n a#a ,9du/ry code 7see ! app5dix 9 ! ,busi;s & ,profes.nal ,9come guide7 ---- ,"pn]%ip id5tific,n numb] ---- ,tax %elt] id5tific,n numb] ---- ,"n & a4ress ( p]son or firm prep>+ ? =m ---- ,busi;s numb] 75t] a fifte5 digit numb]7 ---- ,yr p]c5tage (! "pn]%ip ----@3p ,9come 7a7 ,sales1 -mis.ns1 or fees """""""""""""""""""""""""" 4#---- .,m9us --,gds & s]vices tax/- h>moniz$ sales tax 7,,gst/,,hst7 & prov9cial sales tax 7if 9clud$ 9 sales abv7 """"""""""""""""" 4#---- --,returns1 all[.es1 & 4c.ts 7if 9clud$ 9 sales abv7 """"""""""" 4#---- #b ,9come b#a 7b7 ,total (! abv two l9es """"""""""""""""""" 4#---- 4#---- 7#hjjj7 ,net sales1 -mis.ns1 or fees 7l9e ;a m9us l9e ;b7 """""""""""""""""" 4#---- 7#hbij7 ,res]ves deduct$ la/ ye> 4#---- 7#hbcj7 ,o!r 9come """""""""""""" 4#---- 7c7 & 7#hbii7 ,gross 9come 7total (! abv ?ree l9es7--,5t] on ! appropriate l9e ( yr 9come tax return """""""""""""""""""""""" 4#---- ,calcul,n ( co/ ( gds sold 75t] busi;s "p only7 7#hcjj7 ,op5+ 9v5tory 79clude raw mat]ials1 gds 9 process1 & f9i%$ gds7 """"""""""""""""""" 4#---- 7#hcbj7 ,pur*ases dur+ ! ye> 7net ( returns1 all[.es1 & 4c.ts7 """""" 4#---- 7#hcfj7 ,subcontracts """" 4#---- 7#hcdj7 ,direct wage co/s 4#---- #c ,9come c#a 7#hdej7 ,o!r co/s """""""" 4#---- ,total (! abv five l9es "" 4#---- 7#hejj7 .,m9us--,clos+ 9v5tory 79clude raw mat]ials1 gds 9 process1 & f9i%$ gds7 """"""""""" 4#---- 7d7 & 7#heah7 ,co/ ( gds sold """"""""""""""""""" 4#---- 7e7 & 7#heai7 ,gross pr(it 7l9e ;c m9us l9e ;d7 """ 4#---- ,exp5ses 75t] busi;s "p only7 7#heba7 ,adv]tis+ """""""" 4#---- 7#heij7 ,bad debts """"""" 4#---- 7#hgfj7 ,busi;s tax1 fees1 lic;es1 dues1 memb]%ips1 & subscrip;ns """""""""" 4#---- 7#ibge7 ,deliv]y1 freit ;,a on page #d7 """""""""""""""""""" 4#---- 7#hhaj7 ,(fice exp5ses """ 4#---- 7#hhaa7 ,supplies """""""" 4#---- 7#hhfj7 ,legal1 a3.t+1 & o!r profes.nal fees """" 4#---- 7#iahj7 ,prop]ty taxes """ 4#---- 7#hiaj7 ,r5t """"""""""""" 4#---- 7#ijfj7 ,sal>ies1 wages1 & b5efits 79clud+ employ]'s 3tribu;ns7 """ 4#---- 7#ibjj7 ,travel """""""""" 4#---- 7#ibbj7 ,teleph"o & utilities """""""""""""" 4#---- 7#ibgj7 ,o!r exp5ses """"" 4#---- ,subtotal """""""""""""""" 4#---- #e ,exp5ses e#a 7#iice7 ,all[.e on eligi# capital prop]ty """""""" 4#---- 7#iicf7 ,capital co/ all[.e 7f ,>ea ;,a on page #c7 """"""""""""""" 4#---- 7g7 & 7#icfh7 ,total busi;s exp5ses 7total (! abv ?ree l9es7 """"""""" 4#---- 4#---- 7#icfi7 ,net 9come 7loss7 2f adju/;ts 7l9e ;e m9us l9e ;f7 """"""""""""""""""""""" 4#---- --------------------------------------#b 7g7 ,net 9come 7loss7 2f adju/;ts 7f l9e #icfi on page #a7 """""" 4#---- 7h7 ,yr %>e ( l9e ;g abv """""""" 4#---- 7i7 & 7#iidc7 .,m9us--,o!r am.ts deducti# f yr %>e ( net "pn]%ip 9come 7loss7 f ! *>t 2l """"""" 4#---- 7j7 ,net 9come 7loss7 af adju/;ts 7l9e ;h m9us l9e ;i7 """""""""" 4#---- 7#iide7 ,m9us--,busi;s-use-(-home exp5ses 7f ! *>t 2l7 """""""""" 4#---- 7#iidf7 ,yr net 9come 7loss7 7l9e ;j m9us l9e #iide7 75t] on ! #f ,exp5ses a#b appropriate l9e ( yr 9come tax return7 """"""""""""""""""""""" 4#---- ,o!r am.ts deducti# f yr %>e ( net "pn]%ip 9come 7loss7 ,claim exp5ses y 9curr$ t 7 n 9clud$ 9 ! "pn]%ip /ate;t ( 9come & exp5ses1 &= : ! "pn]%ip did n reimburse y4 ---- """""""""""""""""""""""""""" 4#---- ---- """""""""""""""""""""""""""" 4#---- ---- """""""""""""""""""""""""""" 4#---- ---- """""""""""""""""""""""""""" 4#---- ---- """""""""""""""""""""""""""" 4#---- ,total 75t] ? am.t on l9e ;i abv7 4#---- ,calcul,n ( busi;s-use-(-home exp5ses ,h1t """""""""""""""""""""""""""" 4#---- ,electric;y """"""""""""""""""""" 4#---- ,9sur.e """"""""""""""""""""""""" 4#---- ,ma9t5.e """""""""""""""""""""""" 4#---- #g ,calcul,n ( busi;s b#b ,mortgage 9t]e/ """"""""""""""""" 4#---- ,prop]ty taxes """""""""""""""""" 4#---- ,o!r exp5ses """""""""""""""""""" 4#---- ,subtotal """"""""""""""""""""""" 4#---- .,m9us--,p]sonal-use "p """"""""" 4#---- ,subtotal """"""""""""""""""""""" 4#---- ,plus --,capital co/ all[.e 7busi;s "p only7 """""""""""""""""""" 4#---- --,am.t c>ri$ =w>d f previ\s ye> """"""""""""""""""""""""" 4#---- 7#a7 ,subtotal """""""""""""""""" 4#---- 7#b7 .,m9us--,net 9come 7loss7 af adju/;ts 7f l9e ;j abv7--,if negative1 5t] 8#j0 """""""""""" 4#---- ,busi;s-use-(-home exp5ses availa# 6c>ry =w>d 7l9e #a .m9us l9e #b7--,if negative1 5t] 8#j0 """""""""""""""""""""" 4#---- .,all[a# .claim 7! less] ( am.ts #a or #b abv7--,5t] ? am.t on l9e #iide abv """"""""""""""""" 4#---- #h ,details ( o!r "pn]s c#b ,transcrib]'s note3 7,5t] z _m l9es z nec =! foll[+47 ,"n & a4ress ---- ,%>e ( net 9come or 7loss7 4#---- ,p]c5tage ( "pn]%ip ----@3p ,details ( equ;y 7#iica7 ,total busi;s liabilities 4#---- 7#iicb7 ,draw+s 9 #bjje """"""""" 4#---- 7#iicc7 ,capital 3tribu;ns 9 #bjje """"""""""""""""""""""""" 4#---- #i ,>ea ;,a--,calcul,n ( capital #c co/ all[.e claim ,transcrib]'s note3 7,! foll[+ *>t is set up 9 t5 columns4 ,! columns >e labell$ z foll[s3 7#a7 ,class numb] 7#b7 ,undepreciat$ capital co/ 7,,ucc7 at ! />t (! ye> 7#c7 ,co/ ( a4i;ns 9 ! ye> 7see ,>1s ;,b & ;,c 2l7 7#d7 ,proce$s ( 4posi;ns 9 ! ye> 7see ,>1s ;,d & ;,e 2l7 7#e7 99 ,,ucc af a4i;ns & 4posi;ns 7col4 #b .plus col4 #c .m9us col4 #d7 7#f7 ,adju/;t = curr5t ye> a4i;ns 7"o- half multipli$ by 7col4 #c .m9us col4 #d774 ,if negative1 5t] 8#j0 7#g7 ,base am.t = capital co/ all[.e 7col4 #e .m9us col4 #f7 7#h7 ,rate @3p 7#i7 ,,cca =! ye> 7col4 #g multipli$ 0col4 #h1 or an adju/$ am.t7 #aj ,>ea ;,a a#c 7#aj7 ,,ucc at ! 5d (! ye> 7col4 #e .m9us col4 #i77 7#a7 ,class ---- 7#b7 ,/>t ( ye> 4#---- 7#c7 ,a4i;ns 4#---- 7#d7 ,4posi;ns 4#---- 7#e7 99 ,a4i;ns & 4posi;ns 7,col4 #b .plus col4 #c .m9us col4 #d7 4#---- 7#f7 ,adju/;t 7"o-half multipli$ by 7col4 #c .m9us col4 #d74 ,if negative1 5t] 8#j0 4#---- 7#g7 ,base am.t 7col4 #e .m9us col4 #f7 4#---- 7#h7 ,rate ----@3p 7#i7 ,,cca 7col4 #g multipli$ 0col4 #h1 or an adju/$ am.t7 4#---- ,total ,,cca claim =! ye> 75t] ? am.t1 m9us any p]sonal "p & any ,,cca = busi;s-use-(-home exp5ses1 on l9e #iicf on page #a ( ? =m 99997 7add all am.ts "u column #i7 4#---- 7#aj7 ,5d ( ye> 7col4 #e m9us col4 #i7 4#---- #aa ,>ea ;,a b#c 99 ,if y h a negative am.t 9 ? column1 add x 69come z a recapture on l9e #hbcj1 8,o!r 9come10 on page #a4 ,if no prop]ty is left 9 ! class & "! is a positive am.t 9 ! column1 deduct ! am.t f 9come z a t]m9al loss on l9e #ibgj1 8,o!r exp5ses10 on page #a4 ,recapture & t]m9al loss d n apply 6a class #aj.a prop]ty4 ,= m 9=m,n1 r1d ,*apt] #d (! ,busi;s & ,profes.nal ,9come guide4 9999 ,= 9=m,n on ! ,,cca = 8,calcul,n ( busi;s-use-(-home exp5ses01 r1d ,*apt] #d--,special ,situ,ns 9 ! ,busi;s & ,profes.nal ,9come guide4 ,>ea ;,b--,details ( equip;t a4i;ns 9 ! ye> ,transcrib]'s note3 7,! foll[+ is set up 9 five columns47 7#a7 ,class numb] ---- 7#b7 ,prop]ty details ---- #ab ,>ea ;,b c#c 7#c7 ,total co/ 4#---- 7#d7 ,p]sonal "p 7if applica#7 4#---- 7#e7 ,busi;s "p 7column #c .m9us column #d7 4#---- 7#iibe7 ,total equip;t a4i;ns 9 ! ye> 7add all am.ts 9 column #e7 4#---- ,>ea ;,c--,details ( build+ a4i;ns 9 ! ye> ,transcrib]'s note3 7,! foll[+ is set up 9 five columns47 7#a7 ,class numb] ---- 7#b7 ,prop]ty details ---- 7#c7 ,total co/ 4#---- 7#d7 ,p]sonal "p 7if applica#7 4#---- 7#e7 ,busi;s "p 7column #c .m9us column #d7 4#---- 7#iibg7 ,total build+ a4i;ns 9 ! ye> 7add all am.ts 9 column #e7 4#---- #ac ,>ea ;,d--,details ( equip;t d#c 4posi;ns 9 ! ye> ,transcrib]'s note3 7,! foll[+ is set up 9 five columns47 7#a7 ,class numb] ---- 7#b7 ,prop]ty details ---- 7#c7 ,proce$s ( 4posi;n 7%d n 2 m ?an ! capital co/7 4#---- 7#d7 ,p]sonal "p 7if applica#7 4#---- 7#e7 ,busi;s "p 7column #c .m9us column #d7 4#---- 7#iibf7 ,total equip;t 4posi;ns 9 ! ye> 7add all am.ts 9 column #e7 4#---- ,note3 ,if y 4pos$ ( prop]ty f yr busi;s 9 ! ye>1 see ,*apt] #d 9 ! ,busi;s & ,profes.nal ,9come guide = 9=m,n ab yr proce$s ( 4posi;n4 #ad ,>ea ;,e--,details ( build+ e#c 4posi;ns 9 ! ye> ,transcrib]'s note3 7,! foll[+ is set up 9 five columns47 7#a7 ,class numb] ---- 7#b7 ,prop]ty details ---- 7#c7 ,proce$s ( 4posi;n 7%d n 2 m ?an ! capital co/7 4#---- 7#d7 ,p]sonal "p 7if applica#7 4#---- 7#e7 ,busi;s "p 7column #c .m9us column #d7 4#---- 7#iibh7 ,total build+ 4posi;ns 9 ! ye> 7add all am.ts 9 column #e7 4#---- ,note3 ,if y 4pos$ ( prop]ty f yr busi;s 9 ! ye>1 see ,*apt] #d 9 ! ,busi;s & ,profes.nal ,9come guide = 9=m,n ab yr proce$s ( 4posi;n4 #ae ,>ea ;,f--,details ( l& f#c a4i;ns & 4posi;ns 9 ! ye> 7#iibc7 ,total co/ ( all l& a4i;ns 9 ! ye> """""""""""""""" 4#---- 7#iibd7 ,total proce$s f all l& 4posi;ns 9 ! ye> """""""""""""" 4#---- ,note3 ,y _c claim capital co/ all[.e on l&4 --------------------------------------#d ,*>t ;,a--,motor vehicle exp5ses 7#a7 ,5t] ! kilometres y drove 9 ! tax ye> 6e>n busi;s 9come """"" ---- 7#b7 ,5t] ! total kilometres y drove 9 ! tax ye> """"""""""""""" ---- 7#c7 ,fuel & oil """""""""""""""" 4#---- 7#d7 ,9t]e/ 7see ,*>t ;,b 2l7 """ 4#---- 7#e7 ,9sur.e """""""""""""""""""" 4#---- 7#f7 ,lic;e & regi/r,n """""""""" 4#---- 7#g7 ,ma9t5.e & repairs """"""""" 4#---- 7#h7 ,l1s+ 7see ,*>t ;,c 2l7 """" 4#---- #af ,*>t ;,a a#d 7#i7 ,o!r exp5ses 7pl1se specify7 4#---- 7#aj7 """"""""""""""""""""""""""" 4#---- 7#aa7 ,total motor vehicle exp5ses3 ,add l9es #c 6#aj """" 4#---- 7#ab7 ,busi;s-use "p3 7l9e #a ---- divid$ 0l9e #b ----7 multipli$ 0l9e #aa 4#---- """"" 4#---- 7#ac7 ,busi;s p>k+ fees """"""""" 4#---- 7#ad7 ,supple;t>y ,busi;s ,9sur.e 4#---- 7#ae7 ,add l9es #ab1 #ac1 & #ad 4#---- ..,all[a# motor vehicle .exp5ses3 ,5t] ! am.t ( l9e #ae at l9e #ibha on page #a ,note3 ,y c claim ,,cca on motor vehicles 9 ,>ea ;,a on page #c4 #ag ,*>t ;,b--,availa# 9t]e/ b#d exp5se = pass5g] vehicles 7,a7 ,total 9t]e/ paya# 7a3rual me?od7 or pd 7ca% me?od7 9 ! fiscal p]iod """""""""""""""""" 4#---- 7,b7 4#---- 99 multipli$ 0! numb] ( "ds 9 ! fiscal p]iod = : 9t]e/ 0 paya# 7a3rual me?od7 or pd 7ca% me?od7 """""""""""""""" 4#---- .,availa# .9t]e/ .exp5se3 am.t ;,a or ;,b1 :i*"e is less 75t] ? am.t on l9e #d ( ,*>t ;,a7 "" 4#---- 99 ,= pass5g] vehicles b"\3 --f ,septemb] #a1 #aihi1 6,decemb] #ca1 #aiif1 & f #bjja 6#bjje1 use 4#aj --f #aiig 6#bjjj1 use 4#h.cc #ah ,*>t ;,c--,eligi# l1s+ co/s c#d = pass5g] vehicles 7#a7 ,total l1se *>ges 9curr$ 9 yr #bjje fiscal p]iod =! vehicle """"""""""""""""""""""" 4#---- 7#b7 ,total l1se pay;ts deduct$ 2f yr #bjje fiscal p]iod =! vehicle """"""""""""""""""""""" 4#---- 7#c7 ,total numb] ( "ds ! vehicle 0 l1s$ 9 yr #bjje & previ\s fiscal p]iods """"""""""""""""" 4#---- 7#d7 ,manufactur]'s li/ price """ 4#---- 7#e7 ,! am.t on l9e #d or 74#ce1bid 99 plus ,,gst & ,,pst1 or ,,hst on 4#ce1bid71 :i*"e is m 4#---- multipli$ 0#he@3p """"""""""""""""""""""" 4#---- 7#f7 ,774#hjj 99 plus ,,gst & ,,pst1 or ,,hst on 4#hjj7 multipli$ 0l9e #c7' divid$ 0#cj 4#---- m9us l9e #b3 4#---- """" 4#---- #ai ,*>t ;,c d#d 7#g7 ,774#cj1jjj 99 plus ,,gst & ,,pst1 or ,,hst on 4#cj1jjj7 multipli$ 0l9e #a7' divid$ 0l9e #e """""""""""""""""""""""""""" 4#---- ,eligi# l1s+ co/3 l9e #f or #g1 :i*"e is less 7,5t] ? am.t on l9e #h ( ,*>t ;,a abv7 """""""" 4#---- 99 ,if y 5t]$ 96a l1se agree;t 2f ,janu>y #a1 #bjja1 make ! foll[+ *anges 6! *>t3 --l9e #e1 replace 4#ce1bid )3 ,af #aiij & 2f #aiig3 4#bh1bce #aiig3 4#bi1dab #aiih & #aiii3 4#cj1ehh #bjjj3 4#ca1gfe --l9e #f1 replace 4#hjj )3 ,af #aiij & 2f #aiig3 4#fej #aiig3 4#eej #aiih & #aiii3 4#fej #bjjj3 4#gjj --l9e #g1 replace 4#cj1jjj )3 ,af #aiij & 2f #aiig3 4#bd1jjj #bj ,*>t ;,c e#d #aiig3 4#be1jjj #aiih & #aiii3 4#bf1jjj #bjjj3 4#bg1jjj #ba