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An eligible corporation must apply to the Nova Scotia Department of Finance and Treasury Board and receive an eligibility certificate before claiming the tax reduction. Once the eligibility certificate is received, the corporation can claim this tax reduction to reduce Nova Scotia income tax otherwise payable. An eligible corporation must also have at least two employees, one of whom must be full-time and not related to a specified shareholder of the corporation.

An eligible corporation must apply to the Department of Finance and Treasury Board and receive an eligibility certificate for each of the three tax years in order to claim the tax reduction each tax year. To claim the tax reduction, file the original or a copy of the eligibility certificate issued by the Province with your return. This fund is not administered by the CRA. All productions will continue to have 30 months from the end of the tax year in which the expenditures were made to file their application.

An employee must be a resident of Nova Scotia for tax purposes during the production period. To claim the credit, file the original or a copy of the certificate issued by the Province with your return. A corporation that disposed of a property used in research and development, or converted the property to commercial use, may have to report a recapture of any Nova Scotia research and development tax credit previously calculated on that property. Any recapture will create or increase Nova Scotia tax otherwise payable. An eligible employee has to be a resident of Nova Scotia for tax purposes during the production period.

The credit is based on the qualifying expenditures incurred before January 1, , and is limited by total expenditures. An eligible employee has to be a resident of Nova Scotia on the last day of the calendar year just before the year for which you claim the tax credit. To claim the credit, file the original or a copy of the tax certificate issued by the Province with your return.

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An eligible corporation must submit a Part A application for an eligibility certificate to the Department of Finance and Treasury Board in order to find out if their project is eligible. Part B applications for tax credit certificates must then be submitted to the Department of Finance and Treasury Board after the end of each tax year in which qualified property is acquired. The credit is available to corporations mainly in the manufacturing and processing, farming, fishing, and logging sectors. To claim the credit, file the original or a copy of the tax credit certificate issued by the Province with your return.

A qualifying donation is a donation of one or more agriculture products to an eligible food bank. For more details, see the schedule. We can accept photocopies only if the issuer certifies them as true copies. You can carry back an unused credit to the three previous tax years. You can also carry forward the unused credit to the seven following tax years. The Province of New Brunswick will issue a certificate for qualifying investments. If you file your return electronically, keep your certificate in case we ask for it later. The New Brunswick film tax credit is eliminated , except for projects for which the pre-approval application was made before April 6, The New Brunswick minister of Finance had been issuing a tax credit certificate to corporations producing an eligible film in the province.

A corporation that disposed of a property used in research and development, or converted it to commercial use, may have to report a recapture of any New Brunswick research and development tax credit previously calculated on that property. Any recapture will create or increase New Brunswick tax otherwise payable. The deduction reduces the Ontario basic income tax of a corporation that was a CCPC throughout the tax year.

If the deduction rate changes during the tax year, you have to base your calculation on the number of days in the year that each rate is in effect. This is referred to as the taxable capital business limit reduction. Calculate a corporation's Ontario small business income for the tax year by multiplying its Ontario domestic factor by the least of the following amounts:.

The corporation's Ontario domestic factor is the ratio of the corporation's Ontario taxable income to the corporation's taxable income earned in all provinces and territories. Where the corporation's federal tax pools exceed its Ontario tax pools, the corporation has a transitional tax debit. A specified corporation subject to the Ontario transitional tax debit is generally required to pay additional Ontario corporate income tax over a five-year period beginning with its first tax year ending after Conversely, where the corporation's Ontario tax pools exceeded its federal tax pools, the corporation had a transitional tax credit.

You can no longer claim this credit. The Ontario corporate minimum tax payable is equal to the amount by which the corporate minimum tax exceeds the Ontario corporate income tax. In determining if the total assets or total revenue exceeds the limits, a corporation must include its share of the total assets and total revenue of a partnership in which it has an interest, any associated foreign or Canadian corporation, and any associated corporation's share of a partnership. Corporate minimum tax is based on the adjusted net income of a corporation.

The adjusted net income is a corporation's net income calculated in accordance with Canadian generally accepted accounting principles or the International Financial Reporting Standards, with various adjustments. Accounting gains reported in the year from corporation reorganizations that are deferred for income tax purposes are deductible when calculating adjusted net income. An election is required in order to claim this deduction. Upon amalgamation under section 87 , only corporate minimum tax losses from predecessors who are not controlled by predecessors in the amalgamated group can be transferred to a new corporation.

On a vertical amalgamation of a parent and subsidiary corporations, only the loss from the parent may be transferred to the new corporation. A life insurance corporation carrying on business in Ontario at any time in the tax year is subject to the Ontario special additional tax on life insurance corporations. The special additional tax paid for a tax year is added to the corporation's corporate minimum tax credit carryforward.

This credit may be deducted to reduce Ontario corporate income tax payable in future years. You can claim a tax credit on contributions made before January 1, , to Ontario registered parties, registered constituency associations, or registered candidates as defined under the Ontario Election Finances Act. Generally, this non-refundable credit is calculated by multiplying the basic tax rate by the amount of Ontario political contributions, up to an annual maximum indexed according to the Election Finances Act.

The credit is effective for tax years ending after December 31, It replaces the previous deduction for political contributions administered by the province. There are no carry-back provisions. The Ontario resource tax credit and the Ontario additional tax re Crown royalties are based on the corporation's:.

The Ontario resource tax credit is used to offset Ontario corporate income tax otherwise payable. You can claim the Ontario tax credit for manufacturing and processing if the corporation had both:. You cannot claim this credit on the corporation's income that is subject to the Ontario small business deduction rate.

The Ontario credit union tax reduction allows credit unions a special deduction from income tax otherwise payable. It is designed to reduce their overall income tax rate to the same net rate paid by small business corporations that claim the Ontario small business deduction. To be eligible to claim the Ontario credit union tax reduction, the credit union must meet the following criteria:. You can claim this credit if you have a permanent establishment in Ontario and you had eligible expenditures for scientific research and experimental development carried out in Ontario.

The amount of the non-refundable credit is equal to 3. T he rate was previously 4. If the credit rate changes during the tax year, you have to base your calculation on the number of days in the year that each rate is in effect. The credit may be applied to reduce Ontario corporate income tax that you would otherwise have to pay. Only corporations that are not exempt from Ontario corporate income tax and that have no exempt income can claim the credit.

A corporation that disposed of a property used in scientific research and experimental development, or converted it to commercial use, may have to report a recapture of any Ontario research and development tax credit previously calculated on that property. Any recapture will create or increase Ontario tax otherwise payable.

The Ontario corporate minimum tax credit that may be deducted from Ontario corporate income tax payable for the tax year is equal to the least of:. The minimum tax credit carryforward at the beginning of the tax year is equal to the minimum tax and special additional tax paid in previous tax years less any minimum tax credit previously deducted or expired. Only special additional tax paid in a tax year ending after is included. The minimum tax credits attributable to tax years ending after March 22, , can be carried forward for 20 years.

You must claim the credit in the same year that you claim the deduction for charitable gifts under section Charitable gifts are eligible for a five-year carryforward. To claim the credit, file a completed Schedule 2, Charitable Donations and Gifts , with your return.

A corporation that is the beneficiary of a qualifying environmental trust located in Ontario can claim a qualifying environmental trust tax credit on income that is subject to tax under Part XII. The amount of the tax credit is the corporation's share of the qualifying environmental trust tax paid by the trust. You do not have to file the letter with your return.

However, keep it in case we ask for it later. You can claim this credit if you are a corporation that provided a qualifying work placement at a permanent establishment in Ontario for a student enrolled in a qualifying post-secondary co-operative education program. Keep a copy of the letter of certification from the eligible educational institution in Ontario to support your claim. This credit is eliminated for apprenticeship programs in which the training agreement or contract of apprenticeship is registered after November 14, You can claim this refundable credit if you are a corporation that provided a qualifying apprenticeship at a permanent establishment in Ontario for a student enrolled in a qualifying skilled trade.

Only certain skilled trades qualify for the Ontario apprenticeship training tax credit. For a full list of qualifying skilled trades, go to Apprenticeship Training Tax Credit. The following table summarizes the change in the rates and maximums of the credit for each qualifying apprenticeship for which the training agreement or contract of apprenticeship was registered before November 15, , depending on the date it started:.

Keep a copy of the training agreement or contract of apprenticeship to support your claim. If you are employing an apprentice who previously registered a contract with the MTCU , you must get a copy of the original contract of apprenticeship or training agreement from the apprentice, or get written consent from the apprentice before contacting the MTCU.

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Qualifying labour expenditures equal the corporation's Ontario labour expenditures for the tax year less any assistance reasonably related to these expenditures, other than excluded government assistance. To be eligible for the credit, a corporation must meet certain criteria, including all of the following:. If the production is eligible, the OMDC will issue a certificate indicating the estimated amount of the tax credit. Only one certificate of eligibility is issued for all of the eligible productions for the tax year. If you file a paper return, send the return and required attachments to your tax centre.

The Ontario film and television tax credit is a refundable tax credit based on the qualifying labour expenditures incurred by a qualifying production company for eligible Ontario productions. The amount of credit depends on whether the eligible production is:. If the eligible Ontario production is a first-time production, you can claim a credit equal to:.

If the eligible Ontario production is a small first-time production, you can claim a credit equal to the lesser of:. If the eligible Ontario production is other than a first-time production , you can claim a credit equal to:. The qualifying labour expenditures equal the corporation's Ontario labour expenditures less assistance reasonably related to these expenditures. Some exceptions apply: for example, effective March 14, , assistance that is a payment from the Ontario Production Services and Computer Animation and Special Effects Transition Fund "Transitional Grant" to a qualifying corporation is not considered government assistance.

To be eligible for the credit, a corporation must meet certain criteria, including all ofthe following:. You cannot claim the Ontario film and television tax credit if you claim the Ontario production services tax credit for that same production for any tax year. The Ontario production services tax credit is a refundable tax credit based on qualifying production expenditures incurred for eligible productions by a qualifying corporation in a tax year.

The credit is equal to Effective March 14, , assistance that is a payment from the Ontario Production Services and Computer Animation and Special Effects Transition Fund "Transitional Grant" to a qualifying corporation is not considered government assistance. Only expenditures incurred after the final script stage to the end of the post production stage are eligible for the credit.

You cannot claim the Ontario production services tax credit if you claim the Ontario film and television tax credit for that same production for any tax year. The Ontario interactive digital media tax credit is a refundable tax credit based on qualifying expenditures incurred for eligible products and eligible digital games by a qualifying corporation during a tax year. This credit focuses on entertainment products and educational products for children under Certain products, such as search engines, real estate databases, or news and public affairs products are excluded.

These do not apply to large digital game corporations qualifying digital game corporations and specialized digital game corporations. Previously, such websites were technically ineligible for the credit, even though they would have been eligible if operated independently. This change applies to websites that host content related to film, television or Internet productions that, as of November 1, , had not received a certificate of eligibility or a letter of ineligibility. For products that are certified after April 23, , the following conditions apply:.

These apply to products for which a determination of eligibility has not been made before April 24, , including those waiting for certification on that date. For all eligible products, qualifying expenditures include Ontario salaries and wages incurred in a tax year that are directly attributable to the eligible product and paid within 60 days of the end of the tax year.

It includes amounts paid to other taxable Canadian corporations for services rendered by its employees. Corporations that develop specified products are also able to claim these expenditures. You cannot claim the Ontario interactive digital media tax credit if you claim the Ontario computer animation and special effects tax credit, the Ontario film and television tax credit or the Ontario production services tax credit for the same expenditure for any tax year. In addition, a qualifying digital game corporation or a specialized digital game corporation must also meet the following criteria:.

If the product or digital game is eligible, the OMDC will issue a certificate indicating the estimated amount of the tax credit. Only one certificate of eligibility is issued for all of the eligible products or digital games for the tax year. Qualifying expenditures include the following expenditures the corporation incurred in publishing an eligible literary work:. The credit is available for any number of literary works by a Canadian author in an eligible category.

You are eligible to claim an Ontario innovation tax credit if you meet all of the following conditions:. Expenditure limit, qualified expenditure, and eligible repayments are defined in subsections 96 3. You are eligible to claim an Ontario business-research institute tax credit if you meet all of the following conditions:. Ontario corporations and foreign business corporations licensed to carry on business in Ontario must file an Ontario Corporations Information Act Annual Return with the CRA within six months of the end of the tax year as follows:.


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The original amalgamating corporations that have since amalgamated and continued as one amalgamated corporation are NOT required to file a Corporations Information Act Annual Return. The corporation resulting from the amalgamation has to file a Corporations Information Act Annual Return at the appropriate time. If you have to file more than one tax return in a calendar year, file the annual return only with the first tax return. The MGCS is responsible for maintaining a public database of corporate information. It is the corporation's responsibility to ensure that the information on the public record is accurate and up to date.

When the business limit changes during the tax year, you have to base your calculation on the number of days in the year that each limit is in effect. The amount will be prorated for all tax years during the phase-out period that do not coincide with the calendar year. The Manitoba additional deduction for credit unions allows credit unions an additional reduction from income tax otherwise payable. It is designed to reduce their overall income tax rate to the same net rate paid by small business corporations that claim the Manitoba small business deduction.

To be eligible to claim the additional deduction, the credit union must meet all of the following conditions:. You can use Part 1 of Schedule , Manitoba Corporation Tax Calculation , to calculate the Manitoba additional deduction for credit unions. Schedule is a worksheet and you do not have to file it with your return. You can earn this credit on the cost of qualified property. The credit will first be applied to reduce the Manitoba corporation income tax payable.

Then you can claim a part of the credit you are entitled to claim in a tax year as a refundable credit. Under subsection 7. You have to use the qualified property in Manitoba mainly for manufacturing or processing goods for sale or lease. Qualified property includes new and used buildings, machinery, and equipment made available for use in manufacturing or processing goods for sale or lease.

The acquired date for purposes of this credit is the date that the property became available for use. Starting in , certain green energy equipment is eligible for both the manufacturing investment tax credit and the green energy equipment tax credit. You can carry back an unused non-refundable credit to the three previous tax years from the tax year in which you acquired the property. You can claim this credit if you have a permanent establishment in Manitoba and you made eligible expenditures for research and development carried out in Manitoba.

The tax credit for research and development carried on in Manitoba under an eligible contract with a qualifying research institute is fully refundable. You can carry back an unused non-refundable credit to the 3 previous tax years from the tax year that you made the expenditure in.

Employers self-assess salary and wages for qualifying employees based on the fiscal year, as long as the employee is progressing through their co-op or apprenticeship program. A corporation that is exempt under section of the federal Income Tax Act is also eligible to claim this credit, except Crown corporations and other provincial government entities for tax years ending after You can claim this credit if you have been approved by the Province to provide paid work experience to an individual who has completed an approved high school course or training program.

The eligible employment period of the youth must be completed by the end of the calendar year following the academic year that the youth completed the approved course. You can claim this credit if you are an employer who provides a work placement for a student enrolled in a qualifying po st-se condary co-operative education program. For tax years ending before , the credit for each qualifying work placement is the lesser of:.

The credit will be nil if the student under the work placement has had five previous qualifying work placements. You can claim this credit if you are an employer that has hired co-op graduates in full-time employment in Manitoba. The students must have graduated, from a recognized post-secondary co-operative education program in a field related to the employment.

You can claim this credit if you are an employer who hires high-school and post-secondary apprentices in Manitoba. The rate of salary and wages is:. This component of the credit also covers employers eligible for the federal apprenticeship job creation tax credit, who will receive a top-up that is equal to the difference between this provincial credit and the federal credit. You can claim this credit if you are an employer that has hired recent graduates of apprenticeship programs in full-time employment in Manitoba. The journeyperson must have received their certificate of qualification in Canada in a field related to the employment.

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Eligible expenditures consist of the capital costs of depreciable capital properties that become available for use in the year and were acquired for preventing, reducing, or eliminating nuisance odours that arise or may arise from the use or production of organic waste. You can earn this credit if odour control is a significant, but not necessarily your primary, purpose for acquiring the eligible capital property. The properties must be unused and must not have been acquired for any use by anyone before. Eligible expenditures are either prescribed by regulation or approved by the minister.


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For non-agricultural corporations , it is non-refundable. You can carry back an unused credit to the 3 tax years before the tax year in which you earned the credit. Unused credits may be carried forward on amalgamation or wind-up. The corporation may be the beneficiary of a trust or a member of a partnership at the end of the trust's or partnership's tax year.

Agricultural corporations are eligible for a refundable odour-control tax credit, in whole or in part. The credit is fully refundable to agricultural corporations effective June 16, An eligible business corporation can have a maximum of full-time equivalent employees. Eligible businesses includes ventures of commercial crop production in a climate-controlled environment and brew pubs. This credit must be claimed against Manitoba tax otherwise payable. You can carry forward unused credits to the 10 following tax years or back to the 3 previous tax years.

The Province of Manitoba will issue a tax credit receipt for qualifying investments. Manitoba cooperatives and credit unions with a permanent establishment in Manitoba that make financial contributions to a cooperative development fund are eligible for a tax credit. You can carry back an unused credit to the 3 previous tax years. You can also carry forward the unused credit to the 10 following tax years.

If you file electronically, keep your receipt in case we ask for it later. Otherwise, file your receipt with your paper return. The amount cannot be more than the non-refundable amount on the T2CDTC MB slip and the Manitoba tax payable before claiming this credit and the refundable credits. The Manitoba Neighbourhoods Alive! The social enterprise must be newly created after April 12, , and eligible service contributions must be made in its first five years.

Any unused tax credits can be carried back for up to 3 tax years. They can also be carried forward up to 10 years. The Manitoba cultural industries printing tax credit, which was scheduled to end on December 31, , is extended to December 31, This refundable tax credit for Manitoba printers is based on the eligible printing costs incurred and paid before in producing eligible books. R2 is the total book printing revenue, other than revenue from the printing of yearbooks, earned by the printer in the tax year and before You can claim this credit if you are engaged in the business of printing books in Manitoba and have a permanent establishment in Manitoba.

An eligible book is a non-periodical Canadian-authored publication. It is classified as fiction, non-fiction, poetry, drama, biography or children's. An eligible book must be printed before The certificate can be issued upon completion of the project or, if the purchaser is not the government or a public body, on a yearly basis. However, the corporation must first receive a certificate of eligibility before the start of the project. To claim the credit, a qualifying corporation must be a taxable Canadian corporation with a permanent establishment in Manitoba. To claim the credit, file the certificate with your return no later than the filing due date of the tax year following the tax year in which the project was completed.

An eligible book is a first edition, non-periodical Canadian-authored publication. The Manitoba book publishing tax credit, which was scheduled to end on December 31, , is extended to December 31, The credit also includes non-refundable monetary advances and labour costs related to publishing an electronic version of an eligible literary work.

You can claim this credit if you manufacture and sell geothermal heat pumps for use in Manitoba before July 1, Manufacturers can claim a 7. The Manitoba manufacturing investment tax credit includes a credit for green energy transmission equipment. You can also claim this credit if you buy qualifying property that is used to produce energy in Manitoba from a renewable resource before July 1, The rate varies with different classes of property and is prescribed by legislation. Purchasers can claim a credit on geothermal heat pump systems that meet the standards set by the Canadian Standards Association.

The tax credit equals the total of:. The equipment does not include equipment used to heat water for use in a swimming pool or equipment that distributes heated air or water in a building. The purchaser's credit also includes gasification equipment and biomass fuel energy equipment that is installed in Manitoba and used in a business. Manitoba Film and Music reviews all tax credit applications and will issue a tax credit certificate to a corporation that produces an eligible film in the province.

The tax credit is equal to 4. Such property must be acquired by the company for use in its data processing centre in Manitoba and be available for use. This part of the credit is the Manitoba data processing centre investment tax credit for building lessor. Property must be purchased or leased by the company for use in its data processing centre in Manitoba and be available for use. The corporation does not have to be primarily engaged in data processing in Manitoba, as long as it has a permanent establishment in Manitoba.

These credits also apply to data processing centres built by partnerships. To claim the entire amount of the credit, the corporation has to file an election, along with a written consent of the partnership, with its return. The Manitoba nutrient management tax credit is eliminated for expenditures made after April 11, Borrowing costs are not eligible, and tax creditable capital costs will be net of any government assistance received or receivable on the eligible investment.

The Manitoba rental housing construction tax credit projects must be made available for use before for projects in which the application is submitted before March 13, For applications submitted after March 12, , and before , the project must be available for use before Manitoba Housing and Community Development reviews all tax credit applications and will issue a tax credit certificate to a corporation that builds an eligible rental housing project. Eligible landlords can operate as a for-profit or not-for-profit corporation, but must be residents of Manitoba or have a permanent establishment in Manitoba.

Eligible not-for-profit projects will receive a fully refundable tax credit in the year in which the tax credit is earned, as the project becomes available for use. The tax credit on for-profit projects will be claimable over a maximum of five years, and is non-refundable. You do not have to file the certificate with your return. The shares must be issued after June 11, and before A new refundable income tax credit is introduced for the creation of licensed child care centres. Manitoba will issue a tax credit certificate to taxable private corporations that create, after March 12, , and before , new child care centres.

The corporation must not be primarily engaged in child care services. On line of Schedule 5 , enter the certificate number and on line , the amount of the credit you are claiming. If the business limit or the rate changes during the tax year, you have to base your calculation on the number of days in the year that each business limit or rate is in effect. The amount is prorated for all tax years during the phase-out period that do not coincide with the calendar year. The Saskatchewan credit union tax reduction allows credit unions a special reduction from income tax otherwise payable.

It is designed to reduce their overall income tax rate to the same net rate paid by small business corporations that claim the Saskatchewan small business deduction. To be eligible to claim the tax reduction, the credit union must meet all of the following conditions:.

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You can use Part 1 of Schedule , Saskatchewan Corporation Tax Calculation , to calculate the Saskatchewan credit union tax reduction. You can claim a tax credit on contributions made to qualifying political parties or election candidates. You can claim this reduction if at any time in the tax year you had a permanent establishment in Saskatchewan, earned taxable income and had Canadian manufacturing and processing profits, in Saskatchewan. The profits from producing or processing electrical energy or steam for sale can be included with Canadian manufacturing and processing profits for this tax reduction.

You must claim this reduction within three years of the filing due date of the return for the applicable tax year. You can earn this credit on qualified property that is used in Saskatchewan mainly for manufacturing or processing goods for lease or sale. You can claim this credit if you have a permanent establishment in Saskatchewan, and you made eligible expenditures for scientific research and experimental development carried out in Saskatchewan. Refundability varies with the period the expenditure is incurred. The following table summarizes the eligibility criteria for refund:.

For eligible expenditures incurred after March 31, , and before April 1, , the whole credit is non-refundable. For eligible expenditures made after March 18, , and before April 1, , the credit is fully refundable for all corporations.

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For eligible expenditures made before March 19, , the whole credit was non-refundable. It was previously 2. The British Columbia credit union tax reduction allows credit unions a special reduction from income tax otherwise payable. It is designed to reduce their overall income tax rate to the same net rate paid by small business corporations that claim the British Columbia small business deduction.

To claim the British Columbia credit union tax reduction, file Schedule 17, Credit Union Deductions , with your return. You can claim a tax credit on contributions made to registered British Columbia political parties, registered British Columbia constituency associations, or to candidates for an election to the Legislative Assembly of British Columbia. The carry-forward period is five years.

Corporations investing in shares of a registered venture capital corporation or eligible business corporation can claim a British Columbia venture capital tax credit. For tax years that end after February 21, , eligible business corporations participating in the small business venture capital program are allowed to claim the British Columbia interactive digital media tax credit. Only partners that are qualifying corporations can claim the credit. A qualifying corporation that is a CCPC may claim the refundable tax credit.

The credit may be deducted against the income tax payable for that year. You must claim the maximum tax credit available in the year it is earned. You can carry back an unused credit to the three previous tax years from the year the expenditures were incurred. You can also carry forward the unclaimed credit to the ten tax years that follow the tax year in which the expenditures were incurred. A corporation that is a beneficiary of a qualifying environmental trust located in British Columbia can claim a tax credit on income that is subject to tax under Part XII.

The credit will reduce the provincial tax otherwise payable for the tax year that includes the trust's tax year. The film and television tax credits are for domestic productions with qualifying levels of Canadian content. To claim these credits, an eligible production corporation must be a Canadian-controlled taxable corporation that has a permanent establishment in British Columbia and its activities must primarily be carrying on a film or video production business through a permanent establishment in Canada.

The film and television tax credit cannot be claimed if the production services tax credit is claimed for that production. These credits apply to BC labour expenditures. The British Columbia film and television tax credit is expanded to include a new scriptwriting tax credit. This includes salary, wages, and other remuneration and reimbursements paid to scriptwriters who are BC-based individuals.

The cost of purchasing a published or finished literary work, screenplay, script or script material is not eligible. The expenses have to be incurred after February 20, , maximum two years before the date principal photography begins, and before the end of the final script stage. The amounts have to be paid no later than 60 days after the end of the tax year in which principal photography began. The scriptwriting tax credit can be claimed only if the corporation is eligible for, and claiming the basic tax credit. For animated productions that start key animation after June 26, , the regional tax credit is There is no minimum number or percentage of principal photography days required, and there is no proration based on principal photography days.

The distant location regional tax credit is available when principal photography is done in British Columbia in a distant location. The distant location is that part of British Columbia that is not included within the area that extends from the designated Vancouver area north, up to and including Whistler, and east to include Hope. For a production with principal photography done in the Capital Regional District, the distant location regional tax credit is only available if principal photography started after February 18, The distant location regional tax credit can only be claimed if the corporation is eligible for, and claiming the regional tax credit.

The production services tax credits are available to both domestic and foreign producers and there is no Canadian content requirement. The production services tax credit cannot be claimed if the film and television tax credit is claimed for that production. If you file a paper return, send the return and require d attachments to your tax centre. The distant location production services tax credit is available when principal photography is done in British Columbia in a distant location. The distant location is that part of British Columbia that is not included within the area that extends from the designated Vancouver area north, up to and including Whistler and east to include Hope.

For a production with principal photography done in the Capital Regional District, the distant location production services tax credit is only available if principal photography started after February 18, The distant location production services tax credit can only be claimed if the corporation is eligible for, and is claiming the regional production services tax credit.

The corporation must have maintained a permanent establishment in the province at any time in the tax year. Qualified mining exploration expenses may include expenses incurred in the course of prospecting, carrying out geological surveys, drilling, trenching, digging test pits, and preliminary sampling. Exploration expenses include expenses incurred after February 28, , for environmental studies and community consultation to get a right, licence or privilege for determining the existence, location, extent or quality of a mineral resource in BC. This credit also applies to partnerships.

Prospecting, drilling, trenching, digging test pits and preliminary sampling expenses incurred after May 17, , are qualified mining exploration expenses only to the extent the expenses exceed any revenues resulting from those expenses before the mine comes into production in reasonable commercial quantities. These expenses must be reduced by the total assistance attributable to them. It was previously 36 months. This credit, which was scheduled to end March 31, , is extended three years to March 31, The credit is fully refundable, but must first be applied against total taxes payable.

You cannot claim the British Columbia training tax credit if you claim the British Columbia shipbuilding and ship repair industry tax credit in the tax year. You can claim one or more of the following three credits in the year for each qualified employee:. For the completion and enhanced tax credits, the salary and wages can be dually applied to overlapping periods when more than one level is completed during the tax year.

You can also claim these credits for former qualified employees for the time they were employed by you during an eligible period, even though they were no longer working for you when they completed a specific level of the apprenticeship program. These credits extend to partnerships.

Special rules apply for employers not dealing at arm's length who want to claim the training tax credit for the same employee. The interactive digital media tax credit is a refundable credit equal to The British Columbia interactive digital media tax credit, which was scheduled to end August 31, , is extended five years to August 31, Also, the corporation must:.

You can claim a refundable tax credit if you are an eligible employer in the British Columbia shipbuilding and ship repair industry and you paid salary or wages to an employee who was registered in a prescribed program administered through the BC Industry Training Authority. The British Columbia shipbuilding and ship repair industry tax credit is available for salary and wages paid after September 30, It applies to Red Seal and non-Red Seal programs.

Special rules apply for employers not dealing at arm's length who wish to claim the tax credit for the same employee. The higher rate applies to taxable income earned in the Yukon that does not qualify for the small business deduction. You can claim a tax credit on contributions made to a registered political party or to a candidate for an election to the Yukon Legislative Assembly.

The Yukon political contribution tax credit for corporations matches the federal political contribution tax credit for individuals on an ongoing basis. Corporations that have earned taxable income and manufacturing and processing profits in the Yukon are eligible for this credit. As of July 1, , the Yukon manufacturing and processing profits tax credit rate decreased from The small business increment decreased from 1. You can claim this credit if you have a permanent establishment in the Yukon at any time in the year and you incurred qualified expenditures in the year for scientific research and experimental development carried on in the Yukon.

The credit is based on the sum of the corporation's qualified expenditures and any eligible repayments. You can claim a tax credit on contributions made to a candidate for an election to the Northwest Territories Legislative Assembly. This lower rate applies to taxable income earned in Nunavut that qualifies for the federal small business deduction.

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This rate applies to taxable income earned in Nunavut that does not qualify for the small business deduction. You can claim a tax credit on contributions made to a candidate for an election to the Nunavut Legislative Assembly. See the details on the provincial or territorial capital gains refund. If a corporation is established and maintained mainly to benefit non-residents, it does not qualify as a mutual fund corporation, and it cannot claim the capital gains refund. When does the Fullerton - Costa Mesa Bus come? Click here for live arrival times and to see the full schedule for Fullerton - Costa Mesa Bus that is closest to your location.

Additional information: 43 has 68 stops and the total trip duration for this route is approximately 91 minutes.

On the go? See why over million users trust Moovit as the best public transit app. Moovit gives you OCTA suggested routes, real-time bus tracker, live directions, line route maps in Los Angeles, and helps to find the closest 43 bus stops near you. No internet available? Download an offline PDF map and bus schedule for the 43 bus to take on your trip. Line status. Harbor-Trask View full schedule Go to station. Harbor-1st View full schedule Go to station. Harbor-Lilac View full schedule Go to station. Harbor-Scenic View full schedule Go to station.

Harbor-Sunflower View full schedule Go to station. Harbor-Law Court View full schedule Go to station. Harbor-Gisler View full schedule Go to station.