Other investment expenses |
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| Include: | |||||||||||||||||||
| • repayments of inducements | |||||||||||||||||||
| • repayments of refund interest | |||||||||||||||||||
| • sale of agreement for sale, or mortgage or hypothecary claim included in proceeds of disposition in a previous year under subsection 20(5) |
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| • foreign non-business tax under subsections 20(11) and 20(12) | |||||||||||||||||||
| • life insurance premiums deducted from property income | |||||||||||||||||||
| • capital cost allowance claimed on certified films and videotapes | |||||||||||||||||||
| • farming or fishing losses claimed by a non-active partner or a limited partner | |||||||||||||||||||
| • the uncollectible portion of proceeds from dispositions of depreciable property (except timber resources, passenger vehicles that cost more than $30,000 for vehicles acquired prior to 2022, $34,000 for vehicles acquired in 2022, $36,000 for vehicles acquired in 2023 and $37,000 for vehicles acquired in 2024, and zero-emission passenger vehicles (ZEPV) that cost more than $55,000 for ZEPV acquired after March 18, 2019, $59,000 for ZEPV acquired in 2022, $61,000 for ZEPV acquired in 2023 or 2024) |
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| Do not include: | |||||||||||||||||||
| • expenses incurred to earn business income | |||||||||||||||||||
| • repayment of shareholders' loans deducted under paragraph 20(1)(j) | |||||||||||||||||||
| • interest paid on money borrowed to: | |||||||||||||||||||
| – buy an income averaging annuity contract | |||||||||||||||||||
| – pay a premium under a registered retirement savings plan | |||||||||||||||||||
| – make a contribution to a registered pension plan | |||||||||||||||||||
| – make a contribution to a deferred profit-sharing plan | |||||||||||||||||||
Other property income |
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| Include: | |||||||||||||||||||
| • amounts from insurance proceeds for the recapture of capital cost allowance (other than amounts already included on line 9) |
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| • home insulation or energy conversion grants under paragraph 12(1)(u) | |||||||||||||||||||
| • payments received as an inducement or reimbursement | |||||||||||||||||||
| • income from the appropriation of property to a shareholder | |||||||||||||||||||
| • farming and fishing income reported by a non-active or a limited partner | |||||||||||||||||||
| • other income from a trust | |||||||||||||||||||
| • allowable capital losses included in partnership losses of other years after 1985 | |||||||||||||||||||
| • amounts withdrawn from AgriInvest Fund 2 | |||||||||||||||||||
| • CPP or QPP death benefit payments reported on your T1 return | |||||||||||||||||||
| Do not include: | |||||||||||||||||||
| • income amounts that relate to business income | |||||||||||||||||||
| • payments received from an income averaging annuity contract | |||||||||||||||||||
| • payments received from an annuity contract bought under a deferred profit-sharing plan | |||||||||||||||||||
| • shareholders' loans included in income under subsection 15(2) | |||||||||||||||||||
| T936 E (24) | Page 2 of 4 | ||||||||||||||||||