Appendix A



Appendix ASelf-Employment / Business Income and ExpenseName of Business:____________________________________Description of Business:____________________________________Address 1:___________________________________Are you registered for GSTGST #: __________________If you answered yes, is GST included in the amounts below?RevenueAmountSales and commissions$________ExpenseAmountPurchases$________Advertising$________Meals and entertainment$________Bad debts$________Insurance$________Interest (excluding mortgage)$________Business tax, fees, licences, dues, memberships and subscriptions.$________Office expenses$________Supplies$________Legal, accounting, and other professional fees$________Management and administration fees$________Rent$________Maintenance and repairs$________Salaries and wages$________Property taxes (excluding home office)$________Travel$________Utilities (excluding home office)$________Telephone (land line, cell, fax)$________Delivery, freight, and express$________Other (Did we miss something?)$________(Continued…)Appendix A (Continued)Self-Employment / Business Income and Expense (Continued)Capital Assets purchased during the year (attach details)AmountEquipment$_________Furniture and fixtures$_________Computers – hardware$_________Computers – software$_________Other (Did we miss something?)$_________For Home Office – please see Appendix CFor Automobile – please see Appendix DAppendix BEmployment ExpensesDo you have a T2200 – Declaration of Conditions of Employment signed by your employer?What is your employer’s GST number?GST #: _______________Is GST included in the amounts detailed below?ExpenseAmountAdvertising and promotion$________Meals and entertainment$________Lodging expense$________Travel $________Parking$________Office expenses$________Supplies$________Telephone (landline, cell, fax)$________Salaries paid to substitute or assistant$________Office rent$________Professional fees$________For Home Office – please see Appendix CFor Automobile – please see Appendix DAppendix CHome Office ExpenseSizeTotal square footage of your home________Total square footage of the office area________ExpenseAmountHeat$________Electricity$________Insurance$________Repairs and maintenance$________Mortgage interest$________Property taxes$________Strata fees$________Rent $________Home office may be claimed for Self-Employed purposes only if:The work space is your principal place of business; orThe work space is used exclusively for the purpose of earning income from business and is used on a regular and continuous basis for meeting clients, customers or patients of your business.Home office may be claimed by an Employee only if:The employee is required by his/her contract of employment to provide and pay for such space;A T2200 Declaration of Conditions of Employment is completed and certified by the employer;The employee is not reimbursed and is not entitled to be reimbursed from his/her employer for such expense; and,The expenses are incurred solely for the purpose of earning income from an office or employment.Appendix DAutomobile ExpensesMileage CalculationTotal number of kilometres driven during the year:__________Total number of kilometres driven for business/employment__________Year, Make and Model_______________________________________Estimated value at Dec 31, 2015__________Date purchased__________ExpenseAmountFuel $________Repairs and maintenance$________Insurance$________License and registration $________Car Washes$________Parking$________Interest$________Other (BCAA etc.) $________ Automobile expenses can be claimed for Self Employed purposes only if:The business requires the individual to work away from its normal place of business; and,Automobile expenses are supported by a detailed travel log, invoices and receipts.Automobile expenses can be claimed by an Employee only if:The employee is required to work away from his/her employer’s place of business;The employee is required by his/her employer to pay own traveling expenses;A T2200 Declaration of Conditions of Employment is completed and certified by the employer; and,Automobile expenses are supported by a detailed travel log, invoices and receipts.(Continued…)Appendix D (Continued)Automobile ExpensesFinanced vehiclesDate interest started________Date Interest payments terminated(d)________Interest paid on financing during 2015$________Leased vehiclesDate of start of lease________Date lease terminates________List price at the start of the lease$________Lease payments during 2015$________Note:Driving directly to/from your normal place of business/employment is generally not considered driving for business/employment purposes. Do not include such kilometres in your calculation.Note:Canada Revenue Agency requires that you maintain a mileage log detailing your kilometres driven for business/employment purposes. Failure to provide a mileage log, in the event Canada Revenue Agency requests a copy, may result in your expenses being disallowed or significantly reduced.Appendix ERental PropertiesProperty 1Property 2Property 3Street Address________________________City________________________Postal Code________________________Ownership percentage________________________RevenueAmountAmountAmountRental revenue________________________ExpenseAmountAmountAmountAdvertising________________________Insurance________________________Mortgage interest________________________Office expenses________________________Legal and accounting fees________________________Management and admin fees________________________Maintenance and repairs________________________Salaries, wages and benefits________________________Property taxes________________________Travel________________________Utilities________________________Motor vehicle expenses________________________Strata fees________________________Other (security, cable, etc):________________________Appendix FForeign Income Verification 1135Who has to report?Form T1135 Foreign Income Verification Statement, must be filed by Canadian resident individuals that at any time during the year own specified foreign property costing more than $100,000.What is the property that has to be reported, in other words, what is Specified Foreign Property?Specified foreign property includes:Funds, cash, or intangible property (patents, copyrights, etc) situated, deposited or held outside CanadaTangible property situated outside Canada, not including personal-use propertyShares of the capital stock of a non-resident corporationShares of corporations resident in Canada held outside CanadaAn interest in a non-resident trust that was acquired for considerationAn interest in a partnership that holds a specified foreign property unless the partnership is required to file form T1135A property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign propertyA debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivableAn interest in a foreign insurance policyPrecious metals, gold certificates and futures contracts held outside CanadaNote: Specified foreign property held in an RRSP or a TFSA is excluded from form T1135 reporting requirements. Canadian mutual fund trusts are also excluded from form T1135 reporting requirements.The tables that follow support the information required to file this section of your tax return.Appendix F (Continued)Foreign Income Verification 1135Funds held outside CanadaName of bank/other entity holding the fundsCountry codeMaximum funds held during the year ($)Value of funds held at year-end ($)Income (loss) earned in the year ($)________________________________________________________________________________________________________________________________________________________________________________________Shares of non-resident corporations (other than foreign affiliates)Name of corporationCountry codeMaximum cost amount during the year ($)Cost amount at year-end ($)Income (loss) earned in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________Indebtedness owed by non-residentDescription of indebtednessCountry codeMaximum cost amount during the year ($)Cost amount at year-end ($)Income (loss) earned in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________Interest in non-resident trustsName of trustCountry codeMaximum cost amount during the year ($)Cost amount at year-end ($)Income received in the year ($)Capital received in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Appendix F (Continued)Foreign Income Verification 1135Real property outside Canada (other than personal use and real estate used in active business)Description of propertyCountry codeMaximum cost amount during the year ($)Cost amount at year-end ($)Income (loss) earned in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________Other property outside CanadaDescription of propertyCountry codeMaximum cost amount during the year ($)Cost amount at year-end ($)Income (loss) earned in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________Property held in an account with a Canadian registered securities dealer or a Canadian trust companyName of registered security dealer/Canadian trust companyCountry codeMaximum fair market value during the year ($)Fair market value at year-end ($)Income (loss) earned in the year ($)Gain (loss) on disposition ($)________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ................
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