{"id":1178,"date":"2020-03-10T09:00:02","date_gmt":"2020-03-10T13:00:02","guid":{"rendered":"http:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/?p=1178"},"modified":"2020-06-04T14:44:58","modified_gmt":"2020-06-04T18:44:58","slug":"taxable-income-in-canada","status":"publish","type":"post","link":"https:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/taxable-income-in-canada\/","title":{"rendered":"Introduction to Taxable Income in Canada – Part I"},"content":{"rendered":"

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\n\t\t\t\t\t\tIntroduction to Taxable Income in Canada \u2013 Part I\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
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In this blog, we discuss the common sources of taxable income in Canada, and shed some light on the nuances of different tax treatments.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n[\/alternating_content_container][basic_container container_size=”container container-narrow”][vc_column_text]Despite the recent push towards the promotion of financial literacy education in Primary and Secondary Schools, many Canadians feel in the dark when it comes to understanding personal income taxes. A recent CIBC poll indicated that more than half of Canadians are unaware they are required to pay tax on interest income earned on an everyday savings account. The same poll concluded that 77% of Canadians are unaware that dividends and capital gains may be taxed at lower rates than other sources of investment income.<\/p>\n

With the goal of promoting financial literacy and a better understanding of the rules surrounding Canadian Taxation, please join us as we discuss the common sources of taxable income in Canada, and shed some light on the nuances of different tax treatments.<\/p>\n

2019-2020 Federal Budget<\/h4>\n

In mid-2019 the Minister of Finance Bill Morneau introduced the Federal budget for 2019-2020. While we have already commented on the 464 page budget\u00a0here<\/a>, we thought it would be interesting to begin our discussion by listing the Federal Government\u2019s revenue forecast by source. As you can see, personal income tax represents the majority (53.2%) of all Federal Government revenues:[\/vc_column_text][vc_single_image image=”1182″ img_size=”full”][vc_column_text]<\/p>\n

Employment Income vs. Self-Employment Income<\/h4>\n

While subtle, self-employed persons have slightly different tax consequences than regular employees. The income tax rates are identical; however, self-employed persons are required to make twice the contribution toward the Canada Pension Plan (\u201cCPP\u201d) (9.90% vs. 4.95%). The slightly better news is that they may not be required to contribute to Employment Insurance (\u201cEI\u201d), unless they specifically opt in. Of course, this also means they are not eligible to collect EI if things take a turn for the worse.<\/p>\n

Commissions and Other Employment Income<\/h4>\n

Treated the same as regular employment income \u2013 income taxes and source deductions (CPP and EI) are required to be deducted from commissions earned and other employment income.<\/p>\n

Interest and Other Investment Income<\/h4>\n

Interest, foreign interest and dividend income, foreign sourced income, foreign sourced non-business income and certain other income are all reported on this section of your tax return. Banks may not issue you a T5 slip if your interest income is less than $50, but you must still report this income on your tax return.<\/p>\n

Capital Gains vs. Taxable Capital Gains<\/h4>\n

Generally, when you sell an asset for more than you paid for it, you trigger a capital gain. The capital gain is equal to the difference between what you purchased the asset for, and what you sold it. In Canada, at the time of writing, only 50% of the capital gain is taxable as income. So in short, a\u00a0Capital Gain<\/strong>\u00a0is the full amount of the proceeds less the initial cost, and a\u00a0Taxable Capital Gain<\/strong>\u00a0is the portion of the capital gain subject to income tax.<\/p>\n

Some exceptions to the general rule include listed personal property, certain types of depreciable assets used in a business, and a home or cottage to which the principal residence exemption applies.<\/p>\n

Conclusion<\/h4>\n

The first part of our two part series introduces some of the common sources of taxable income in Canada. Please join us next week as we take a deeper dive into three of the more complicated areas of taxable income in Canada \u2013 dividends, support and old age security.<\/p>\n

If you are having difficulty navigating the world of Canadian Taxation, you\u2019re not alone.\u00a0Give the experts at Davis Martindale a call<\/a>\u00a0\u2013 we have experience working with clients of all knowledge levels.<\/strong>[\/vc_column_text][\/basic_container][basic_container container_size=”container container-narrow”]

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<\/div><\/div><\/div><\/div>\n\t<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>[\/basic_container][\/vc_column][\/vc_row][vc_row][vc_column][basic_container container_size=”container container-narrow”][vc_column_text]Disclaimer \u2013 The information provided in this publication is intended for general purposes only. Care has been taken to ensure that this information herein in accurate, however, no representation is made as to the accuracy thereof. The information should not be relied upon to replace specific professional advice.<\/em><\/p>\n

Information Sources:<\/strong><\/p>\n

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  1. http:\/\/www.edu.gov.on.ca\/eng\/surveyliteracy.html<\/a><\/li>\n
  2. http:\/\/cibc.mediaroom.com\/2019-04-04-Canadians-still-love-tax-refunds-even-if-it-is-a-sign-of-poor-tax-planning-CIBC-Poll<\/a><\/li>\n
  3. https:\/\/budget.gc.ca\/2019\/docs\/plan\/budget-2019-en.pdf<\/a><\/li>\n<\/ol>\n

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[...]","protected":false},"author":2,"featured_media":2873,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-valuation-blog"],"acf":[],"yoast_head":"\nIntroduction to Taxable Income in Canada - Part I - Davis Martindale Blog<\/title>\n<meta name=\"description\" content=\"In this blog, we discuss the common sources of taxable income in Canada, and shed some light on the nuances of different tax treatments.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introduction to Taxable Income in Canada - Part I - Davis Martindale Blog\" \/>\n<meta property=\"og:description\" content=\"In this blog, we discuss the common sources of taxable income in Canada, and shed some light on the nuances of different tax treatments.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/taxable-income-in-canada\/\" \/>\n<meta property=\"og:site_name\" content=\"Davis Martindale\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-10T13:00:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-04T18:44:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/app\/uploads\/2020\/03\/Taxable-Income-Part-I-LG.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Amanda Moss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amanda Moss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/taxable-income-in-canada\/\",\"url\":\"https:\/\/stage.tbkdev.com\/dev\/davismartindale.com\/src\/taxable-income-in-canada\/\",\"name\":\"Introduction to Taxable Income in Canada - 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