Cra Forms Form PDF Details

CRA Forms are the official forms used by the Canada Revenue Agency (CRA) to assess and collect taxes. The CRA publishes these forms on their website, and they are updated regularly. There are a variety of forms available, and most taxpayers will need to use at least a few of them each year. Knowing which forms to use and how to complete them can be confusing, so it is important to understand the basics before filing your taxes. This guide provides an overview of the most common CRA Forms, as well as instructions on how to complete them accurately.

QuestionAnswer
Form NameCra Forms Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namespd4r discrepancy notice, pd4r form cra, pd4r e, pd4r

Form Preview Example

STATEMENT OF PROFESSIONAL ACTIVITIES

For more information on how to complete this form, see the BUSINESS AND PROFESSIONAL INCOME guide.

 

Identification

 

Your social insurance number

 

Your name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

Year

Month

Day

 

Year

Month

 

Day

 

 

 

 

 

 

 

 

 

 

 

 

 

 

From:

 

 

 

 

 

 

 

 

 

 

To:

 

 

 

 

 

 

 

 

 

 

 

 

Was 2007 the last year of your professional business?

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Main product or service

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Industry code (see the appendix in the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUSINESS AND PROFESSIONAL INCOME guide)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, province or territory

 

 

 

 

 

 

 

 

 

 

 

 

Postal code

 

 

 

 

Partnership filer identification number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name and address of person or firm preparing this form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax shelter identification number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your percentage of the partnership

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income

Professional fees (includes work-in-progress)

 

 

 

 

 

Minus – Goods and services tax/harmonized sales tax (GST/HST) and provincial sales tax (if included in fees above)

 

 

 

 

 

 

 

 

 

 

 

 

 

Work-in-progress (WIP), end of the year (election to exclude WIP, see Chapter 2 of the guide)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total of the above two lines

 

 

 

 

 

 

 

 

Subtotal (line a minus line b)

 

Plus Work-in-progress, start of the year (election to exclude WIP, see Chapter 2 of the guide)

 

 

 

Adjusted professional fees (total of the above two lines)

 

 

8000

Reserves deducted last year

 

8290

Other income

 

8230

 

 

Gross income (total of the above three lines) – Enter on line 164 of your income tax return

8299

a

b

c

Expenses (enter business part only)

Advertising

 

 

 

8521

 

 

Bad debts

 

 

 

8590

 

 

Business tax, fees, licences, dues, memberships, and subscriptions

 

 

 

8760

 

 

Delivery, freight, and express

 

 

 

9275

 

 

Fuel costs (except for motor vehicles)

 

 

 

9224

 

 

Insurance

 

 

 

8690

 

 

Interest

 

 

 

8710

 

 

Maintenance and repairs

 

 

 

8960

 

 

Management and administration fees

 

 

 

8871

 

 

Meals and entertainment (allowable part only)

 

 

 

8523

 

 

Motor vehicle expenses (not including CCA) (see Chart A on page 4)

 

 

 

9281

 

 

Office expenses

 

 

 

8810

 

 

Supplies

 

8811

 

 

Legal, accounting, and other professional fees

 

 

 

8860

 

 

Property taxes

 

 

 

9180

 

 

Rent

 

 

 

8910

 

 

Salaries, wages, and benefits (including employer's contributions)

 

 

 

9060

 

 

Travel ( including transportation fees, accommodations, and allowable portion of meals)

 

 

 

9200

 

 

Telephone and utilities

 

 

 

9220

 

 

Other expenses

9270

 

 

 

 

Subtotal

 

 

 

Allowance on eligible capital property

 

 

9935

 

 

Capital cost allowance (from Area A on page 3)

 

 

 

9936

 

 

Total expenses (total of the above three lines)

9368

 

 

Net income (loss) before adjustments (line c minus line d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your share of line 9369 above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Minus – Other amounts deductible from your share of net partnership income (loss) (from the chart on page 2)

Net income (loss) after adjustments (line e minus line f)

Minus Business-use-of-home expenses (from the chart on page 2)

Your net income (loss) (line g minus line h) (enter on line 137 of your income tax return)

9369

9943

9945

9946

d

e

f

g h

T2032 E (07)

(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou au 1-800-959-3376.)

Other amounts deductible from your share of net partnership income (loss)

Claim expenses you incurred that were not included in the partnership statement of income and expenses, and for which the partnership did not reimburse you.

Total (enter this amount on line f on page 1)

Calculation of business-use-of-home expenses

Heat

Electricity

Insurance

Maintenance

Mortgage interest

Property taxes

Other expenses

Subtotal

Minus – Personal use part

Subtotal

Plus – Capital cost allowance (business part only)

– Amount carried forward from previous year

Subtotal

Minus Net income (loss) after adjustments (from line g on page 1) – If negative, enter "0"

Business-use-of-home expenses available to carry forward (line 1 minus line 2) – If negative, enter "0"

Allowable claim (the lesser of amounts 1 or 2 above) – Enter this amount on line 9945 on page 1

 

 

Details of other partners

 

Share of

 

 

Percentage of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

net income

 

 

Name

 

 

 

$

 

partnership

 

 

 

or (loss)

 

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share of

 

 

Percentage of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

net income

 

 

Name

 

 

 

$

 

partnership

 

 

 

or (loss)

 

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share of

 

 

Percentage of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

net income

 

 

Name

 

 

 

$

 

partnership

 

 

 

or (loss)

 

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share of

 

 

Percentage of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

net income

 

 

Name

 

 

 

$

 

partnership

 

 

 

or (loss)

 

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Details of equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total business liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9931

 

 

Drawings in 2007

 

 

 

 

 

 

9932

 

 

Capital contributions in 2007

 

 

 

 

 

 

9933

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

%

%

%

%

Area A – Calculation of capital cost allowance claim

12

Class Undepreciated

number capital cost (UCC) at the start of the year

3

Cost of additions

in the year

(see Areas B and C below)

4

Proceeds of dispositions in the year (see Areas D and E below)

5 *

UCC

after additions and dispositions

(col. 2 plus col. 3

minus col. 4)

6

7

8

Adjustment for current

Base amount for

Rate

year additions

CCA

%

(1/2 x (col. 3 minus

(col. 5 minus col. 6)

 

col. 4))

 

 

If negative, enter "0"

 

 

 

 

 

9

CCA

for the year

(col. 7 x col. 8 or

an adjusted amount)

10

UCC at the end

of the year

(col. 5 minus col. 9)

Total CCA claim for the year (enter this amount, minus any personal part and any

CCA for business-use-of-home expenses, on line 9936 on page 1**)

*If you have a negative amount in this column, add it to income as a recapture on line 8230, "Other income", on page 1. If no property is left in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss on line 9270, "Other expenses," on page 1. Recapture and terminal loss do not apply to a class 10.1 property. For more information, read Chapter 4 of the BUSINESS AND PROFESSIONAL INCOME guide.

**For information on CCA for "Calculation of business-use-of-home expenses," read Chapter 4 – Special Situations of the BUSINESS AND PROFESSIONAL INCOME guide.

Area B – Details of equipment additions in the year

1

Class number

2

Property

details

3

Total cost

4

Personal part (if applicable)

5

Business part (column 3 minus column 4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Area C – Details of building additions in the year

 

Total equipment additions in the year

9925

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

 

 

5

 

Class

 

Property

 

 

Total

Personal part

Business part

number

 

details

 

 

cost

(if applicable)

(column 3 minus

 

 

 

 

 

 

 

 

 

 

column 4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Area D – Details of equipment dispositions in the year

 

Total building additions in the year

9927

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

Class

number

2

Property

details

3

4

 

Proceeds of disposition

Personal part

(should not be more

(if applicable)

than the capital cost)

 

 

 

 

 

 

 

 

5

Business part (column 3 minus column 4)

 

 

 

 

 

 

 

 

 

 

 

 

Note: If you disposed of property from your business in the year, see Chapter 4 in the BUSINESS

Total equipment dispositions in the year

9926

 

 

 

 

AND PROFESSIONAL INCOME guide for information about your proceeds of disposition.

 

 

 

 

 

 

 

Area E – Details of building dispositions in the year

1

Class

number

2

Property details

3

4

Proceeds of disposition

Personal part

(should not be more

(if applicable)

than the capital cost)

 

 

 

5

Business part (column 3 minus column 4)

Note: If you disposed of property from your business in the year, see Chapter 4 in the BUSINESS

Total building dispositions in the year

9928

 

 

AND PROFESSIONAL INCOME guide for information about your proceeds of disposition.

 

 

 

 

 

Area F – Details of land additions and dispositions in the year

 

 

 

 

 

 

Total cost of all land additions in the year

 

 

9923

 

 

 

 

 

 

 

 

Total proceeds from all land dispositions in the year

 

 

9924

 

 

Note: You cannot claim capital cost allowance on land.

 

 

 

 

 

 

 

 

 

 

 

 

Manufacturer's list price

Chart A – Motor vehicle expenses

Enter the kilometres you drove in the tax year to earn business income

Enter the total kilometres you drove in the tax year

Fuel and oil

Interest (see Chart B below)

Insurance

Licence and registration

Maintenance and repairs

Leasing (see Chart C below)

Other expenses (please specify)

Total motor vehicle expenses: Add lines 3 to 10

Business use part:

(

line 1

) X line 11

 

= $

line 2

 

 

 

 

 

 

 

Business parking fees

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplementary business insurance

 

 

 

 

 

 

 

 

 

 

 

 

 

Add lines 12, 13, and 14

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowable motor vehicle expenses: Enter the amount from line 15 at line 9281 on page 1

Note: You can claim CCA on motor vehicles in Area A on page 3.

Chart B – Available interest expense for passenger vehicles

Total interest payable (accrual method) or paid (cash method) in the fiscal period

$

* ×

the number of days in the fiscal period for which interest

was payable (accrual method) or paid (cash method)

 

 

 

Available interest expense: amount A or B, whichever is less (enter this amount on line 4 of Chart A above) $

* For passenger vehicles bought:

• from September 1, 1989 to December 31, 1996, and from 2001 to 2007, use $10

 

• from 1997 to 2000, use $8.33

Chart C – Eligible leasing costs for passenger vehicles

Total lease charges incurred in your 2007 fiscal period for the vehicle. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total lease payments deducted before your 2007 fiscal period for the vehicle. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total number of days the vehicle was leased in your 2007 and previous fiscal periods . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The amount on line 4 or ($35,294 * + GST ** and PST, or HST on $35,294), whichever is more

$

× 85% =

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

 

 

 

 

[($800 * + GST** and PST, or HST on $800) × line 3 ]

 

– line 2:

 

. . . . . . . . . . . =

 

30

 

 

 

 

 

 

 

 

 

 

[($30,000 * + GST** and PST, or HST on $30,000) × line 1]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = line 5

Eligible leasing cost: line 6 or 7, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (Enter this amount on line 8 of Chart A above)

* If you entered into a lease agreement before January 1, 2001, make the following changes to the chart:

 

 

After 1990

 

1998

 

 

 

 

and

1997

 

and

 

2000

 

 

before 1997

 

1999

• for line 5, replace $35,294 with:

$28,235

$29,412

$30,588

$31,765

• for line 6, replace

$800 with:

650

550

650

700

• for line 7, replace $30,000 with:

24,000

25,000

26,000

27,000

** Use a GST rate of 7% or HST rate of 15% for the periods before July 1, 2006. Use a GST rate of 6% or HST rate of 14% for the periods after June 30, 2006.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

A

B

1

2

3

4

5

6

7

Printed in Canada