| 5.1 |
Consolidation and conceptual adjustments |
| 5.2 |
Consolidation adjustments |
| 5.3 |
Conceptual adjustments |
| 5.4 |
Current taxes, including mining |
| 5.5 |
Deferred income taxes |
| 5.6 |
Profit of tax exempt corporations |
| 5.7 |
Deductible dividends |
| 5.8 |
Adjusted profit before taxes |
| 5.9 |
Book capital gains and losses |
| 5.10 |
Taxable capital gains |
| 5.11 |
Net difference, capital gains and losses |
| 5.12 |
Resource allowance |
| 5.13 |
Royalties |
| 5.14 |
Net difference, resource allowance |
| 5.15 |
Earned depletion allowance |
| 5.16 |
Other exemptions and deductions |
| 5.17 |
Total, exemptions and deductions |
| 5.18 |
Depreciation |
| 5.19 |
Capital cost allowance |
| 5.20 |
Net difference, depreciation |
| 5.21 |
Natural resources expenses, (books) |
| 5.22 |
Natural resource expenses, (tax) |
| 5.23 |
Net difference, natural resources expenses |
| 5.24 |
Charitable donations net difference, (books minus tax) |
| 5.25 |
Other timing differences |
| 5.26 |
Total, timing differences |
| 5.27 |
Net taxable income |
| 5.28 |
Current year tax losses |
| 5.29 |
Current year positive taxable income |
| 5.30 |
Prior year losses applied |
| 5.31 |
Taxable income, tax base |
| 5.32 |
Part 1 tax, otherwise payable |
| 5.33 |
Corporate surtax |
| 5.34 |
Federal tax abatement |
| 5.35 |
Small business deduction |
| 5.36 |
Manufacturing and processing profits deduction |
| 5.37 |
Investment tax credit |
| 5.38 |
Other federal tax credits |
| 5.39 |
Net part 1 tax payable |
| 5.40 |
Other direct federal taxes |
| 5.41 |
Total federal tax |
| 5.42 |
Provincial income taxes |
| 5.43 |
Total taxes |
