*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. *** T2 E (05) (Page 1 of 8) Canada Customs and Revenue Agency T2 CORPORATION INCOME TAX RETURN (2005 and later taxation years) Line 200 Code 0501 Line 055 Do not use this area This form serves as a federal, provincial, and territorial corporation income tax return, unless the corporation is located in Quebec, Ontario, or Alberta. If the corporation is located in one of these provinces, you have to file a separate provincial corporate return. Parts, sections, subsections, and paragraphs mentioned on this return refer to the Income Tax Act. This return may contain changes that had not yet become law at the time of printing. If you need more information about items on the return, see the T2 Corporation - Income Tax Guide (T4012). Send one completed copy of this return, including schedules and the General Index of Financial Information (GIFI), to your tax services office or tax centre. You have to file the return within six months after the end of the corporation's taxation year. For more information on when and how to file T2 returns, refer to the Guide under the heading "Before you start." Identification Line 001: Business Number (BN) (enter 9-digit number) ^ RC (enter 4-digit number) ^ Line 002: Corporation's name ^ Line 003: Has the corporation changed its name since the last time we were notified? 1 Yes or 2 No ^ Line 004: If Yes, do you have a copy of the articles of amendment? 1 Yes or 2 No ^ Address of head office Line 010: Has the address changed since the last time we were notified? 1 Yes or 2 No ^ Line 011: ^ Line 012: ^ Line 015: City ^ Line 016: Province, territory, or state ^ Line 017: Country (other than Canada) ^ Line 018: Postal code/Zip code ^ Mailing address (if different from head office address) Line 020: Has the address changed since the last time we were notified? 1 Yes or 2 No ^ Line 021: c/o ^ Line 022: ^ Line 023: ^ Line 025: City ^ Line 026: Province, territory, or state ^ Line 027: Country (other than Canada) ^ Line 028: Postal code/Zip code ^ Location of books and records Line 030: Has the location of books and records changed since the last time we were notified? 1 Yes or 2 No ^ Line 031: ^ Line 032: ^ Line 035: City ^ Line 036: Province, territory, or state ^ Line 037: Country (other than Canada) ^ Line 038: Postal code/Zip code ^ Line 040: Type of corporation at the end of the taxation year (enter an "X" to one of the following) 1 Canadian-controlled private corporation (CCPC) ^ 2 Other private corporation ^ 3 Public corporation ^ 4 Corporation controlled by a public corporation ^ 5 Other corporation (specify, below) ^ Line 043: If the type of corporation changed during the taxation year, provide the effective date of the change (Year/Month/Day) ^ To which taxation year does this return apply? Line 060 Taxation year start (Year/Month/Day) ^ Line 061 Taxation year-end (Year/Month/Day) ^ Line 063: Has there been an acquisition of control to which subsection 249(4) applies since the previous taxation year? 1 Yes or 2 No ^ Line 065: If Yes, give the date control was acquired (Year/Month/Day) ^ Line 067: Is the corporation a professional corporation that is a member of a partnership? 1 Yes or 2 No ^ Is this the first year of filing after: Line 070: Incorporation? 1 Yes or 2 No ^ Line 071: Amalgamation? 1 Yes or 2 No ^ If Yes, complete lines 030 to 038 and attach Schedule 24. Line 072: Has there been a windup of a subsidiary under section 88 during the current taxation year? 1 Yes or 2 No ^ If Yes, complete and attach Schedule 24. Line 076: Is this the final taxation year before amalgamation? 1 Yes or 2 No ^ Line 078: Is this the final return up to dissolution? 1 Yes or 2 No ^ Line 080: Is the corporation a resident of Canada? 1 Yes or 2 No ^ If No, give the country of residence on line 081 and complete and attach Schedule 97. Line 081: ^ Line 082: Is the non-resident corporation claiming an exemption under an income tax treaty? 1 Yes or 2 No ^ If Yes, complete and attach Schedule 91. Line 085: If the corporation is exempt from tax under section 149, tick one of the following boxes: (enter an "X") 1 Exempt under paragraph 149(1)(e) or (l) ^ 2 Exempt under paragraph 149(1)(j) ^ 3 Exempt under paragraph 149(1)(t) ^ 4 Exempt under other paragraphs of section 149 ^ Do not use this area Line 091 Line 092 Line 093 Line 094 Line 095 Line 096 T2 E (05) (Page 2 of 8) Attachments Financial statement information: Use GIFI schedules 100, 125, and 141. Schedules - Answer the following questions. For each Yes response, attach to the T2 return the schedule that applies. Line 150: Is the corporation related to any other corporations? Yes or No ^ If Yes, Attach Schedule 9 Line 151: Does the corporation have any non-resident shareholders? Yes or No ^ If Yes, Attach Schedule 19 Line 160: Is the corporation an associated Canadian-controlled private corporation? Yes or No ^ If Yes, Attach Schedule 23 Line 161: Is the corporation an associated Canadian-controlled private corporation that is claiming the expenditure limit? Yes or No ^ If Yes, Attach Schedule 49 Line 162: Has the corporation had any transactions, including section 85 transfers, with its shareholders, officers, or employees, other than transactions in the ordinary course of business? Exclude non-arm's-length transactions with non-residents. Yes or No ^ If Yes, Attach Schedule 11 Line 163: If you answered Yes to the above question, and the transaction was between corporations not dealing at arm's length, were all or substantially all of the assets of the transferor disposed of to the transferee? Yes or No ^ If Yes, Attach Schedule 44 Line 164: Has the corporation paid any royalties, management fees, or other similar payments to residents of Canada? Yes or No ^ If Yes, Attach Schedule 14 Line 165: Is the corporation claiming a deduction for payments to a type of employee benefit plan? Yes or No ^ If Yes, Attach Schedule 15 Line 166: Is the corporation claiming a loss or deduction from a tax shelter acquired after August 31, 1989? Yes or No ^ If Yes, Attach Schedule T5004 Line 167: Is the corporation a member of a partnership for which a partnership identification number has been assigned? Yes or No ^ If Yes, Attach Schedule T5013 Line 168: Did the corporation, a foreign affiliate controlled by the corporation, or any other corporation or trust that did not deal at arm's length with the corporation have a beneficial interest in a non-resident discretionary trust? Yes or No ^ If Yes, Attach Schedule 22 Line 169: Did the corporation have any foreign affiliates during the year? Yes or No ^ If Yes, Attach Schedule 25 Line 170: Has the corporation made any payments to non-residents of Canada under subsections 202(1) and/or 105(1) of the federal Income Tax Regulations? Yes or No ^ If Yes, Attach Schedule 29 Line 171: Has the corporation had any non-arm's length transactions with a non-resident? Yes or No ^ If Yes, Attach Schedule T106 Line 172: Has the corporation made payments to, or received amounts from, a retirement compensation plan arrangement during the year? Yes or No ^ If Yes, Schedule not applicable Line 173: For private corporations: Does the corporation have any shareholders who own 10% or more of the corporation's common and/or preferred shares? Yes or No ^ If Yes, Attach Schedule 50 Line 201: Is the net income/loss shown on the financial statements different from the net income/loss for income tax purposes? Yes or No ^ If Yes, Attach Schedule 1 Line 202: Has the corporation made any charitable donations; gifts to Canada, a province, or a territory; or gifts of cultural or ecological property? Yes or No ^ If Yes, Attach Schedule 2 Line 203: Has the corporation received any dividends or paid any taxable dividends for purposes of the dividend refund? Yes or No ^ If Yes, Attach Schedule 3 Line 204: Is the corporation claiming any type of losses? Yes or No ^ If Yes, Attach Schedule 4 Line 205: Is the corporation claiming a provincial or territorial tax credit or does it have a permanent establishment in more than one jurisdiction? Yes or No ^ If Yes, Attach Schedule 5 Line 206: Has the corporation realized any capital gains or incurred any capital losses during the taxation year? Yes or No ^ If Yes, Attach Schedule 6 Line 207: i) Is the corporation claiming the small business deduction and reporting income from: a) property (other than dividends deductible on line 320 of the T2 return, b) a partnership, c) a foreign business, or d) a personal services business; or ii) is the corporation claiming the refundable portion of Part I tax? Yes or No ^ If Yes, Attach Schedule 7 Line 208: Does the corporation have any property that is eligible for capital cost allowance? Yes or No ^ If Yes, Attach Schedule 8 Line 210: Does the corporation have any property that is eligible capital property? Yes or No ^ If Yes, Attach Schedule 10 Line 212: Does the corporation have any resource-related deductions? Yes or No ^ If Yes, Attach Schedule 12 Line 213: Is the corporation claiming reserves of any kind? Yes or No ^ If Yes, Attach Schedule 13 Line 216: Is the corporation claiming a patronage dividend deduction? Yes or No ^ If Yes, Attach Schedule 16 Line 217: Is the corporation a credit union claiming a deduction for allocations in proportion to borrowing or an additional deduction? Yes or No ^ If Yes, Attach Schedule 17 Line 218: Is the corporation an investment corporation or a mutual fund corporation? Yes or No ^ If Yes, Attach Schedule 18 Line 220: Was the corporation carrying on business in Canada as a non-resident corporation? Yes or No ^ If Yes, Attach Schedule 20 Line 221: Is the corporation claiming any federal or provincial foreign tax credits, or any federal or provincial logging tax credits? Yes or No ^ If Yes, Attach Schedule 21 Line 227: Does the corporation have any Canadian manufacturing and processing profits? Yes or No ^ If Yes, Attach Schedule 27 Line 231: Is the corporation claiming an investment tax credit? Yes or No ^ If Yes, Attach Schedule 31 Line 232: Is the corporation claiming any scientific research and experimental development (SR&ED) expenditures? Yes or No ^ If Yes, Attach Schedule T661 Line 233: Is the corporation subject to gross Part I.3 tax? Yes or No ^ If Yes, Attach Schedule 33/34/35 Line 236: Is the corporation a member of a related group with one or more members subject to gross Part I.3 tax? Yes or No ^ If Yes, Attach Schedule 36 Line 237: Is the corporation claiming a surtax credit? Yes or No ^ If Yes, Attach Schedule 37 Line 238: Is the corporation subject to gross Part VI tax on capital of financial institutions? Yes or No ^ If Yes, Attach Schedule 38 Line 242: Is the corporation claiming a Part I tax credit? Yes or No ^ If Yes, Attach Schedule 42 Line 243: Is the corporation subject to Part IV.1 tax on dividends received on taxable preferred shares or Part VI.1 tax on dividends paid? Yes or No ^ If Yes, Attach Schedule 43 Line 244: Is the corporation agreeing to a transfer of the liability for Part VI.1 tax? Yes or No ^ If Yes, Attach Schedule 45 Line 249: Is the corporation subject to Part II - Tobacco Manufacturers' surtax? Yes or No ^ If Yes, Attach Schedule 46 Line 250: For financial institutions: Is the corporation a member of a related group of financial institutions with one or more members subject to gross Part VI tax? Yes or No ^ If Yes, Attach Schedule 39 Line 253: Is the corporation claiming a Canadian film or video production tax credit refund? Yes or No ^ If Yes, Attach Schedule T1131 Line 254: Is the corporation claiming a film or video production services tax credit refund? Yes or No ^ If Yes, Attach Schedule T1177 Line 255: Is the corporation subject to Part XIII.1 tax? Yes or No ^ If Yes, Attach Schedule 92 *We do not print this schedule. T2 E (05) (Page 3 of 8) Attachments - continued from page 2 Line 256: Did the corporation have any foreign affiliates that are not controlled foreign affiliates? Yes or No ^ If Yes, Attach Schedule T1134-A Line 258: Did the corporation have any controlled foreign affiliates? Yes or No ^ If Yes, Attach Schedule T1134-B Line 259: Did the corporation own specified foreign property in the year with a cost amount over $100,000? Yes or No ^ If Yes, Attach Schedule T1135 Line 260: Did the corporation transfer or loan property to a non-resident trust? Yes or No ^ If Yes, Attach Schedule T1141 Line 261: Did the corporation receive a distribution from or was it indebted to a non-resident trust in the year? Yes or No ^ If Yes, Attach Schedule T1142 Line 262: Has the corporation entered into an agreement to allocate assistance for SR&ED carried out in Canada? Yes or No ^ If Yes, Attach Schedule T1145 Line 263: Has the corporation entered into an agreement to transfer qualified expenditures incurred in respect of SR&ED contracts? Yes or No ^ If Yes, Attach Schedule T1146 Line 264: Has the corporation entered into an agreement with other associated corporations for salary or wages of specified employees for SR&ED? Yes or No ^ If Yes, Attach Schedule T1174 Additional information Line 280: Is the corporation inactive? 1 Yes or 2 No ^ Line 281: Has the major business activity changed since the last return was filed? (enter Yes for first-time filers) 1 Yes or 2 No ^ Line 282: What is the corporation's major business activity? (Only complete if Yes was entered at line 281.) ^ Line 283: If the major business activity involves the resale of goods, show whether it is wholesale or retail 1 Wholesale or 2 Retail ^ Specify the principal product(s) mined, manufactured, sold, constructed, or services provided, giving the approximate percentage of the total revenue that each product or service represents. Line 284: Product/service ^ Line 285: Percentage ^ Line 286: Product/service ^ Line 287: Percentage ^ Line 288: Product/service ^ Line 289: Percentage ^ Line 291: Did the corporation immigrate to Canada during the taxation year? 1 Yes or 2 No ^ Line 292: Did the corporation emigrate from Canada during the taxation year? 1 Yes or 2 No ^ Taxable income Line A and line 300: Net income or (loss) for income tax purposes from Schedule 1, financial statements, or GIFI ^ Deduct: Line 311: Charitable donations from Schedule 2 ^ Line 312: Gifts to Canada, a province, or a territory from Schedule 2 ^ Line 313: Cultural gifts from Schedule 2 ^ Line 314: Ecological gifts from Schedule 2 ^ Line 320: Taxable dividends deductible under section 112 or 113, or subsection 138(6) from Schedule 3 ^ Line 325: Part VI.1 tax deduction from Schedule 43* ^ * This amount is equal to 3 times the Part VI.1 tax payable at line 724 on page 8. Line 331: Non-capital losses of preceding taxation years from Schedule 4 ^ Line 332: Net capital losses of preceding taxation years from Schedule 4 ^ Line 333: Restricted farm losses of preceding taxation years from Schedule 4 ^ Line 334: Farm losses of preceding taxation years from Schedule 4 ^ Line 335: Limited partnership losses of preceding taxation years from Schedule 4 ^ Line 340: Taxable capital gains or taxable dividends allocated from a central credit union ^ Line 350: Prospector's and grubstaker's shares ^ Line B: Subtotal (add lines 311 to 350) ^ Line C: Subtotal (amount A minus amount B) (if negative, enter "0") ^ Line D and line 355: Add: Section 110.5 additions or subparagraph 115(1)(a)(vii) additions ^ Line 360: Taxable income (amount C plus amount D) ^ Line 370: Income exempt under paragraph 149(1)(t) ^ Line Z: Taxable income for a corporation with exempt income under paragraph 149(1)(t) (line 360 minus line 370) ^ T2 E (05) (Page 4 of 8) Small business deduction Canadian-controlled private corporations (CCPCs) throughout the taxation year Line A and line 400: Income from active business carried on in Canada from Schedule 7 ^ Line B and line 405: Taxable income from line 360 on page 3, minus 10 divided by 3 of the amount at line 632* on page 7, minus 3 times the amount on line 636** on page 7, and minus any amount that, because of federal law, is exempt from Part I tax ^ * Calculate the amount of foreign non-business income tax credit deductible at line 632 without reference to the refundable tax on the CCPC's investment income (line 604) and without reference to the corporate tax reductions under section 123.4. ** Calculate the amount of foreign business income tax credit deductible at line 636 without reference to the corporate tax reductions under section 123.4. Calculation of the business limit: For all CCPCs, calculate the amount at line 4 below. Line 1: 225,000 multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year = ^ Line 2: 250,000 multiplied by the Number of days in the taxation year in 2004 divided by the Number of days in the taxation year = ^ Line 3: 300,000 multiplied by the Number of days in the taxation year after 2004 divided by the Number of days in the taxation year = ^ Line 4: Add amounts at lines 1, 2, and 3 ^ Line C and line 410: Business limit (see notes 1 and 2 below) ^ Notes: 1. For CCPCs that are not associated, enter the amount from line 4 on line 410. However, if the corporation's taxation year is less than 51 weeks, prorate the amount from line 4 by the number of days in the taxation year divided by 365, and enter the result on line 410. 2. For associated CCPCs, use Schedule 23 to calculate the amount to be entered at line 410. Business limit reduction: Line D: Amount C multiplied by line 415*** ^ Line E: Amount from line D divided by 11,250 = ^ Line F and line 425: Reduced business limit (amount C minus amount E) (if negative, enter "0") ^ Line G and line 430: Small business deduction - 16% of whichever amount is the least: A, B, C, or F (enter amount G on line 9 of page 7) ^ *** Large corporation tax - The large corporation tax to be entered on line 415 is the gross Part I.3 tax, which is the amount before deducting the surtax credits, increased to reflect a full-year tax liability if the taxation year is less than 51 weeks. For the purpose of the business limit reduction, the gross Part I.3 tax is equal to 0.225% multiplied by (taxable capital employed in Canada minus $10,000,000). - If the corporation is not associated with any corporations in both the current and the preceding taxation years, enter the corporation's gross Part I.3 tax for its preceding taxation year. - If the corporation is not associated with any corporations in the current taxation year, but was associated in the preceding taxation year, enter the corporation's gross Part I.3 tax for its current taxation year. - For corporations associated in the current taxation year, see Schedule 23 for the special rules that apply. Resource deduction Line H and line 435: Taxable resource income [as defined in subsection 125.11(1)] ^ Line I: Amount H multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year multiplied by 1% = ^ Line J: Amount H multiplied by the Number of days in the taxation year in 2004 divided by the Number of days in the taxation year multiplied by 2% = ^ Line K: Amount H multiplied by the Number of days in the taxation year in 2005 divided by the Number of days in the taxation year multiplied by 3% = ^ Line L: Amount H multiplied by the Number of days in the taxation year in 2006 divided by the Number of days in the taxation year multiplied by 5% = ^ Line M: Amount H multiplied by the Number of days in the taxation year after 2006 divided by the Number of days in the taxation year multiplied by 7% = ^ Line N and line 438: Resource deduction – total of amounts I, J, K, L, and M ^ (enter amount N on line 10 of page 7) T2 E (05) (Page 5 of 8) General tax reduction for Canadian-controlled private corporations Canadian-controlled private corporations throughout the taxation year Line A: Taxable income from line 360 on page 3 ^ Line B: Amount Z from Part 9 of Schedule 27 multiplied by 100 divided by 7 = ^ Line C: Amount QQ from Part 13 of Schedule 27 ^ Line D: Taxable resource income from line 435 on page 4 ^ Line E: Amount used to calculate the credit union deduction (amount E in Part 3 of Schedule 17) ^ Line F: Amount on line 400, 405, 410, or 425 on page 4, whichever is the least ^ Line G: Aggregate investment income from line 440 of page 6 ^ Line H: Total of amounts B, C, D, E, F, and G ^ Line I: Amount A minus amount H (if negative, enter "0") ^ Line J: Amount I multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year multiplied by 5% = ^ Line K: Amount I multiplied by the Number of days in the taxation year after 2003 divided by the Number of days in the taxation year multiplied by 7% = ^ Line L: General tax reduction for Canadian-controlled private corporations - total of amounts J and K ^ (enter amount L on line 638 of page 7) General tax reduction Corporations other than a Canadian-controlled private corporation, an investment corporation, a mortgage investment corporation, or a mutual fund corporation Line M: Taxable income from line 360 on page 3 ^ Line N: Amount Z from Part 9 of Schedule 27 multiplied by 100 divided by 7 = ^ Line O: Amount QQ from Part 13 of Schedule 27 ^ Line P: Taxable resource income from line 435 on page 4 ^ Line Q: Amount used to calculate the credit union deduction (amount E in Part 3 of Schedule 17) ^ Line R: Total of amounts N, O, P, and Q ^ Line S: Amount M minus amount R (if negative, enter "0") ^ Line T: Amount S multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year multiplied by 5% = ^ Line U: Amount S multiplied by the Number of days in the taxation year after 2003 divided by the Number of days in the taxation year multiplied by 7% = ^ Line V: General tax reduction – total of amounts T and U ^ (enter amount V on line 639 of page 7) T2 E (05) (Page 6 of 8) Refundable portion of Part I tax Canadian-controlled private corporations throughout the taxation year Line A and line 440: Aggregate investment income (amount P from Part 1 of Schedule 7) multiplied by twenty-six and two-thirds percent = ^ Line 1: Foreign non-business income tax credit from line 632 on page 7 ^ Deduct: Line 445: Foreign investment income (amount O from Part 1 of Schedule 7) ^ Line B: Amount from line 445 multiplied by nine and one-third percent = ^ Line C: Amount A minus amount B (if negative, enter "0") ^ Line 2: Taxable income from line 360 on page 3 ^ Deduct: Line 3: Amount on line 400, 405, 410, or 425 on page 4, whichever is the least ^ Line 4: Foreign non-business income tax credit from line 632 of page 7 multiplied by 25 divided by 9 = ^ Line 5: Foreign business income tax credit from line 636 of page 7 multiplied by 3 = ^ Line 6: Add lines 3, 4 and 5 ^ Line D: Line 6 multiplied by twenty-six and two-thirds percent = ^ Line 7: Part I tax payable minus investment tax credit refund (line 700 minus line 780 from page 8) ^ Line 8: Deduct: Corporate surtax from line 600 of page 7 ^ Line E: Net amount (line 7 minus line 8) ^ Line F and line 450: Refundable portion of Part I tax - Amount C, D, or E, whichever is the least ^ Refundable dividend tax on hand Line 460: Refundable dividend tax on hand at the end of the preceding taxation year ^ Line 465: Deduct: Dividend refund for the previous taxation year ^ Line G: Line 460 minus line 465 ^ Add the total of: Line 9: Refundable portion of Part I tax from line 450 above ^ Line 10: Total Part IV tax payable from line 360 on page 2 of Schedule 3 ^ Line 480: Net refundable dividend tax on hand transferred from a predecessor corporation on amalgamation, or from a wound-up subsidiary corporation ^ Line H: Add lines 9, 10 and line 480 ^ Line 485: Refundable dividend tax on hand at the end of the taxation year - Amount G plus amount H ^ Dividend refund Private and subject corporations at the time taxable dividends were paid in the taxation year Line I: Taxable dividends paid in the taxation year from line 460 on page 2 of Schedule 3 multiplied by one-third ^ Line J: Refundable dividend tax on hand at the end of the taxation year from line 485 above ^ Dividend refund - Amount I or J, whichever is less (enter this amount on line 784 of page 8) ^ T2 E (05) (Page 7 of 8) Part I tax Line A and line 550: Base amount of Part I tax - 38% of taxable income (line 360 or amount Z, whichever applies) from page 3 ^ Corporate surtax calculation Line 1: Base amount from line A above ^ Deduct: Line 2: 10% of taxable income (line 360 or amount Z, whichever applies) from page 3 ^ Line 3: Investment corporation deduction from line 620 below ^ Line 4: Federal logging tax credit from line 640 below ^ Line 5: Federal qualifying environmental trust tax credit from line 648 below ^ For a mutual fund corporation or an investment corporation throughout the taxation year, enter amount a, b, or c below on line 6, whichever is the least: Line a: 28% of taxable income from line 360 of page 3 ^ Line b: 28% of taxed capital gains ^ Line c: Part I tax otherwise payable (line A plus lines C and D minus line F) ^ Line 6: (add lines a, b, and c above) ^ Line 7: Total of lines 2 to 6 ^ Line 8: Net amount (line 1 minus line 7) ^ Line B and line 600: Corporate surtax - 4% of the amount on line 8 ^ Line C and line 602: Recapture of investment tax credit from line PPP in Part 21 of Schedule 31 ^ Calculation for the refundable tax on the Canadian-controlled private corporation's (CCPC) investment income (if it was a CCPC throughout the taxation year) Line i: Aggregate investment income from line 440 on page 6 ^ Line aa: Taxable income from line 360 on page 3 ^ Deduct: Line bb: Amount on line 400, 405, 410, or 425 of page 4, whichever is the least ^ Line ii: Net amount (line aa minus line bb) ^ Line D and line 604: Refundable tax on CCPC's investment income – six and two- thirds percent of whichever is less: amount i or ii ^ Line E: Subtotal (add lines A, B, C, and D) ^ Deduct: Line 9: Small business deduction from line 430 of page 4 ^ Line 608: Federal tax abatement ^ Line 616: Manufacturing and processing profits deduction from amount BB or amount RR of Schedule 27 ^ Line 620: Investment corporation deduction ^ Line 624: (taxed capital gains) ^ Line 628: Additional deduction - credit unions from Schedule 17 ^ Line 632: Federal foreign non-business income tax credit from Schedule 21 ^ Line 636: Federal foreign business income tax credit from Schedule 21 ^ Line 10: Resource deduction from line 438 on page 4 ^ Line 638: General tax reduction for CCPCs from amount L on page 5 ^ Line 639: General tax reduction from amount V on page 5 ^ Line 640: Federal logging tax credit from Schedule 21 ^ Line 644: Federal political contribution tax credit ^ Line 646: Federal political contributions ^ Line 648: Federal qualifying environmental trust tax credit ^ Line 652: Investment tax credit from Schedule 31 ^ Line F: Subtotal (add all of the above - lines 9 to 652) ^ Line G: Part I tax payable - Line E minus line F (enter amount G on line 700 of page 8) ^ T2 E (05) (Page 8 of 8) Summary of tax and credits Federal tax Line 700: Part I tax payable from page 7 ^ Line 704: Part I.3 tax payable from Schedule 33, 34, or 35 ^ Line 708: Part II surtax payable from Schedule 46 ^ Line 712: Part IV tax payable from Schedule 3 ^ Line 716: Part IV.1 tax payable from Schedule 43 ^ Line 720: Part VI tax payable from Schedule 38 ^ Line 724: Part VI.1 tax payable from Schedule 43 ^ Line 727: Part XIII.1 tax payable from Schedule 92 ^ Line 728: Part XIV tax payable from Schedule 20 ^ Line 1: Total federal tax (add lines 700 to 728) ^ Add provincial or territorial tax: Line 750: Provincial or territorial jurisdiction ^ (if more than one jurisdiction, enter "multiple" and complete Schedule 5) Line 760: Net provincial or territorial tax payable (except Quebec, Ontario, and Alberta) ^ Line 765: Provincial tax on large corporations (New Brunswick and Nova Scotia) ^ Line 2: Line 760 plus line 765 ^ Line A and line 770: Total tax payable (line 1 plus line 2) ^ Deduct other credits: Line 780: Investment tax credit refund from Schedule 31 ^ Line 784: Dividend refund from page 6 ^ Line 788: Federal capital gains refund from Schedule 18 ^ Line 792: Federal qualifying environmental trust tax credit refund ^ Line 796: Canadian film or video production tax credit refund (Form T1131) ^ Line 797: Film or video production services tax credit refund (Form T1177) ^ Line 800: Tax withheld at source ^ Line 801: Total payments on which tax has been withheld ^ Line 808: Provincial and territorial capital gains refund from Schedule 18 ^ Line 812: Provincial and territorial refundable tax credits from Schedule 5 ^ Line 815: Royalties deductible under Syncrude Remission Order ^ Line 816: Tax remitted under Syncrude Remission Order ^ Line 840: Tax instalments paid ^ Line B and line 890: Total credits (add lines 780 to 840) ^ Balance (line A minus line B) ^ If the result is negative, you have an overpayment. Overpayment ^ If the result is positive, you have a balance unpaid. Balance unpaid ^ Enter the amount on whichever line applies. Generally, we do not charge or refund a difference of $2 or less. Line 894: Refund code ^ Line 898: Enclosed payment ^ Direct deposit request To have the corporation's refund deposited directly into the corporation's bank account at a financial institution in Canada, or to change banking information you already gave us, complete the information below: Start or Change information ^ Line 910: Branch number ^ Line 914: Institution number ^ Line 918: Account number ^ Line 896: If the corporation is a Canadian-controlled private corporation throughout the taxation year, does it qualify for the one-month extension of the date the balance of tax is due? 1 Yes or 2 No ^ Certification Line 950: I, Last name in block letters ^ Line 951: First name in block letters ^ Line 954: Position, office, or rank ^ am an authorized signing officer of the corporation. I certify that I have examined this return, including accompanying schedules and statements, and that the information given on this return is, to the best of my knowledge, correct and complete. I further certify that the method of calculating income for this taxation year is consistent with that of the previous year except as specifically disclosed in a statement attached to this return. Line 955: Date (Year/Month/Day) ^ Signature of the authorized signing officer of the corporation ^ Line 956: Telephone number (including area code) ^ Line 957: Is the contact person the same as the authorized signing officer? 1 Yes or 2 No ^ If No, complete the information below Line 958: Name in block letters ^ Line 959: Telephone number (including area code) ^ Language of correspondence - Langue de correspondance Line 990: Indicate the language in which you would like to receive correspondence. Indiquez la langue de correspondance de votre choix. 1 English or 2 Français ^