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Real Estate Agent Expense and HST calculator

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Real Estate Agent Expense and HST calculator Powered By Docstoc
					             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)         (B)         (C)
     FROM:                                   TOTALS       GST       AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
            GENERAL EXPENSES                                                       Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)
15                                               -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17                                               -                          -      Automobile (Class 10 & 10.1)
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                      THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
MARY                                                                This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                   Although the account names are truncated in the columns below, they ar
                     (D)              (E)               (F)         Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST             AMOUNT         The "TOTALS" line is set to add all amounts entered below the astericks
                 INCLUDING        (7/107 or         EXLCUDING                     (This formula can be changed if you have to go beyond row
                    GST            6.542%)          GST (D) - (E)   The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                   "SUMMARY" section of the worksheet.
                         -               -                   -      The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                   -      To obtain a complete GST calculation additional steps are required:
                         -               -                   -                    Step 1. In column "(F)" of the "Vehicle Epenses" section in
                             0                               -                    Step 2. In column "(E)" of the "Office-in-Home" in the shad
                             0                               -                    In both Step 1 and 2, enter the percentage as a regular num
                             0                               -                    FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                             0                               -                    Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM               Bus. %      ITEM #              1                2               3
                             1           -                 100.00                   REVENUE          GENERAL        GENERAL
                                                 0 **               ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                          Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                   TOTALS                   -               -               -
                                                                                 ***************   *************** ***************

                         -               -                   -
                         -               -                   -
                         -               -                   -
                         -               -                   -
                                         -


                         -               -                   -
                         -               -                   -
                             0                               -
                             0                               -
                             0                               -
                                         -
                                             -     Bus.%
                                         -                   100

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of astericks.
 s entered below the astericks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Epenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (ie. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                    4               5               6               7               8               9              10              11
                GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equipment Rental
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)                                      Parking - Business
                                                                                           Meals: at 100% Office Supplies, Postage, etc.


                        -               -               -               -               -               -               -               -
              *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D.         0
Subcontract & Consulting Fees Travel: 100% Hotel/Fares/Cleaning              0                                 E&O Ins.,
                                                                                             0 Interest & Bank Charges Licences, Health Prem.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.thetaxman.ca
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)         (B)         (C)                                                  (D)              (E)               (F)
     FROM:                                   TOTALS       GST       AMOUNT                                                TOTALS            GST             AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING                                            INCLUDING        (7/107 or         EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)                                           GST            6.542%)          GST (D) - (E)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil                                     -              -                   -
                                                                                   Repairs, Washes, CAA                          -              -                   -
            GENERAL EXPENSES                                                       Lease Costs                                   -              -                   -
 2   Broker Administration Fees                  -            -             -      Insurance                                         0                              -
 3   Accounting & Legal Fees                     -            -             -      Licence                                           0                              -
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan                             0                              -
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment                               0                              -
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE                                      -
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION                 Total KM       Bus. KM               Bus. %
 8   Entertainment & Meals: at 100%              -            -             -              KILOMETRES                                1          -                 100.00
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23                                            0 **
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)                 -              -                   -
15                                               -            -             -      Computer Software (Class 12)                  -              -                   -
16                                               -            -             -      Equipment & Furniture (Class 8)               -              -                   -
17                                               -                          -      Automobile (Class 10 & 10.1)                  -              -                   -
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24                                    -
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro                            -              -                   -
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees                          -              -                   -
23   GST on Vehicle Expenses                                  -                    Insurance                                         0                              -
24   GST on Equipment Purchases                               -                    Mortgage Interest                                 0                              -
25   GST on Office-In-Home                                    -                    Rent or Property Taxes                            0                              -
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION                                           -     Bus.%
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25                                   -                   100
             416-249-8333                  Bryce Brown Accounting Services.                                 Web-site: www.thetaxman.ca
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)         (B)         (C)                                                  (D)              (E)               (F)
     FROM:                                   TOTALS       GST       AMOUNT                                                TOTALS            GST             AMOUNT
                                           INCLUDING   (7/107 or   EXLCUDING                                            INCLUDING        (7/107 or         EXLCUDING
      TO:                                     GST       6.542%)    GST (A) - (B)                                           GST            6.542%)          GST (D) - (E)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil                                     -              -                   -
                                                                                   Repairs, Washes, CAA                          -              -                   -
            GENERAL EXPENSES                                                       Lease Costs                                   -              -                   -
 2   Broker Administration Fees                  -            -             -      Insurance                                         0                              -
 3   Accounting & Legal Fees                     -            -             -      Licence                                           0                              -
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan                             0                              -
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment                               0                              -
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE                                      -
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION                 Total KM       Bus. KM               Bus. %
 8   Entertainment & Meals: at 100%              -            -             -              KILOMETRES                                1          -                 100.00
 9   Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23                                            0 **
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)                 -              -                   -
15                                               -            -             -      Computer Software (Class 12)                  -              -                   -
16                                               -            -             -      Equipment & Furniture (Class 8)               -              -                   -
17                                               -                          -      Automobile (Class 10 & 10.1)                  -              -                   -
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24                                    -
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro                            -              -                   -
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees                          -              -                   -
23   GST on Vehicle Expenses                                  -                    Insurance                                         0                              -
24   GST on Equipment Purchases                               -                    Mortgage Interest                                 0                              -
25   GST on Office-In-Home                                    -                    Rent or Property Taxes                            0                              -
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION                                           -     Bus.%
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25                                   -                   100
              416-249-8333                 Bryce Brown Accounting Services.                                     Web-site: www.thetaxman.ca
                                                       INCOME, EXPENSE AND GST SUMMARY
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)           (B)           (C)                                                  (D)              (E)               (F)
     FROM:                                   TOTALS         GST         AMOUNT                                                TOTALS            GST             AMOUNT
                                           INCLUDING   (6.5/106.5 or   EXLCUDING                                            INCLUDING        (7/107 or         EXLCUDING
      TO:                                     GST         6.103%)      GST (A) - (B)                                           GST            6.542%)          GST (D) - (E)
1       REVENUES/COMMISSIONS                                                                VEHICLE EXPENSES
                                                 -              -               -      Gas & Oil                                     -              -                   -
                                                                                       Repairs, Washes, CAA                          -              -                   -
            GENERAL EXPENSES                                                           Lease Costs                                   -              -                   -
2    Broker Administration Fees                  -              -               -      Insurance                                         0                              -
3    Accounting & Legal Fees                     -              -               -      Licence                                           0                              -
4    Advertising, Promotion, Gifts               -              -               -      Interest on Auto Loan                             0                              -
5    Conventions, Seminars, Training             -              -               -      Parking - Apartment                               0                              -
6    Delivery, Courier, Taxis                    -              -               -                TOTAL VEHICLE                                      -
7    Dues (TREB, OREA, etc.)                     -              -               -            BUSINESS PORTION                 Total KM       Bus. KM               Bus. %
8    Entertainment & Meals: at 100%              -              -               -                  KILOMETRES                            1          -                 100.00
9    Equipment Rental                            -              -               -         VEHICLE GST TO LINE 23                                            0 **
10   Office Supplies, Postage, etc.              -              -               -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking - Business                          -              -               -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -              -               -
13   Tel., Cell, Internet, Pager, & L.D.         -              -               -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -              -               -      Computer Equipment (Class 10)                 -              -                   -
15                                               -              -               -      Computer Software (Class 12)                  -              -                   -
16                                               -              -               -      Equipment & Furniture (Class 8)               -              -                   -
17                                               -                              -      Automobile (Class 10 & 10.1)                  -              -                   -
18   Interest & Bank Charges                     -                              -       EQUIPMENT GST TO LINE 24                                    -
19   E&O Ins., Licences, Health Prem.            -                              -
20   Referral Fees                               -                              -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                              -      Heat, Water, Hydro                            -              -                   -
22     TOTAL GENERAL EXPENSES                                                   -      Repairs / Condo Fees                          -              -                   -
23   GST on Vehicle Expenses                                    -                      Insurance                                         0                              -
24   GST on Equipment Purchases                                 -                      Mortgage Interest                                 0                              -
25   GST on Office-In-Home                                      -                      Rent or Property Taxes                            0                              -
26     TOTAL GST PAID IN PERIOD                                 -                         TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                                BUSINESS PORTION                                           -     Bus.%
            ( = LINE 1 LESS LINE 26)                            -                      HOME-OFFICE GST TO LINE 25                                   -                   100
              416-249-8333                 Bryce Brown Accounting Services.                                 Web-site: www.thetaxman.ca
                                                       INCOME, EXPENSE AND GST SUMMARY
                         (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)        (B)          (C)                                                  (D)             (E)                (F)
     FROM:                                   TOTALS      GST        AMOUNT                                                TOTALS           GST              AMOUNT
                                           INCLUDING   (6/106 or   EXLCUDING                                            INCLUDING        (6/106 or         EXLCUDING
      TO:                                     GST       5.66%)     GST (A) - (B)                                           GST            5.66%)           GST (D) - (E)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
                                                 -            -             -      Gas & Oil                                     -              -                   -
                                                                                   Repairs, Washes, CAA                          -              -                   -
            GENERAL EXPENSES                                                       Lease Costs                                   -              -                   -
2    Broker Administration Fees                  -            -             -      Insurance                                         0                              -
3    Accounting & Legal Fees                     -            -             -      Licence                                           0                              -
4    Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan                             0                              -
5    Conventions, Seminars, Training             -            -             -      Parking - Apartment                               0                              -
6    Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE                                      -
7    Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION                 Total KM       Bus. KM               Bus. %
8    Entertainment & Meals: at 100%              -            -             -                  KILOMETRES                            1          -                 100.00
9    Equipment Rental                            -            -             -         VEHICLE GST TO LINE 23                                            0 **
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking - Business                          -            -             -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Equipment (Class 10)                 -              -                   -
15                                               -            -             -      Computer Software (Class 12)                  -              -                   -
16                                               -            -             -      Equipment & Furniture (Class 8)               -              -                   -
17                                               -                          -      Automobile (Class 10 & 10.1)                  -              -                   -
18   Interest & Bank Charges                     -                          -       EQUIPMENT GST TO LINE 24                                    -
19   E&O Ins., Licences, Health Prem.            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro                            -              -                   -
22     TOTAL GENERAL EXPENSES                                               -      Repairs / Condo Fees                          -              -                   -
23   GST on Vehicle Expenses                                  -                    Insurance                                         0                              -
24   GST on Equipment Purchases                               -                    Mortgage Interest                                 0                              -
25   GST on Office-In-Home                                    -                    Rent or Property Taxes                            0                              -
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION                                           -     Bus.%
            ( = LINE 1 LESS LINE 26)                          -                    HOME-OFFICE GST TO LINE 25                                   -                   100

            USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 0           416-653-1333                  Bryce Brown Accounting Services.                                 Web-site: www.
                                       INCOME, EXPENSE AND GST SUMMARY FOR SELF-EMPLOYED AGENTS
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quic
                     PERIOD                    (A)        (B)          (C)
                                             TOTALS       GST       AMOUNT
                                           INCLUDING   (5/105 or   EXCLUDING
                                              GST      4.7619%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -             -      Gas & Oil
                                                                                   Repairs, Washes, CAA
           GENERAL EXPENSES                                                        Lease Costs
 2   Broker Administration Fees                  -            -             -      Insurance
 3   Accounting & Legal Fees                     -            -             -      Licence
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -             -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES
 9   Equip Rental/ Short term Auto               -            -             -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, cla
11   Parking and 407 fees                        -            -             -                    Otherwise claim GST on exact percenta
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -             -      Computer Equipment (Class 10)
15   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Software (Class 12)
16                                               -            -             -      Equipment & Furniture (Class 8)
17   Interest & Bank Charges                     -                          -      Automobile (Class 10 & 10.1)
18   E&O Ins., Licences                          -                          -       EQUIPMENT GST TO LINE 24
19   Health Premiums.                            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                    Insurance
24   GST on Equipment Purchases                               -                    Mortgage Interest
25   GST on Office-In-Home                                    -                    Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                            BUSINESS PORTION
           ( = LINE 1 LESS LINE 26)                           -                    HOME-OFFICE GST TO LINE 25

          USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFF
    Web-site: www.thetaxman.ca                                    THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UND
-EMPLOYED AGENTS                                                  This section of the worksheet can be used to tabulate totals of individual
d for Agents on GST Quick method)                                 Although the account names are truncated in the columns below, they ar
                     (D)             (E)             (F)          Enter individual transactions in the appropriate account columns below th
                   TOTALS            GST          AMOUNT          The "TOTALS" line is set to add all amounts entered below the asterisks
                 INCLUDING        (5/105 or      EXCLUDING                      (This formula can be changed if you have to go beyond row
                    GST           4.7619%)       GST (D) - (E)    The "TOTALS" for each account are automatically carried to the "TOTAL
                                                                                 "SUMMARY" section of the worksheet.
                         -               -                -       The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sect
                         -               -                -       To obtain a complete GST calculation additional steps are required:
                         -               -                -                     Step 1. In column "(F)" of the "Vehicle Expenses" section in
                         -                                -                     Step 2. In column "(E)" of the "Office-in-Home" in the shad
                         -                                -                     In both Step 1 and 2, enter the percentage as a regular num
                         -                                -                     FOR BOTH HOME OFFICE EXPENSES AND BUSINESS
                         -                                -                     Input Tax Credit, is added back to the figure for a business
                                         -
                  Total KM        Bus. KM            Bus. %       ITEM #              1                2               3
                                         -                    -                   REVENUE          GENERAL        GENERAL
                                              0 **                ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                        Broker Administration Fees & Legal Fees
siness usage is 90% or more, claim 100% of vehicle GST.
se claim GST on exact percentage of business use.                 TOTALS                   -               -               -
                                                                               ***************   *************** ***************
                                                                                                           -               -
                         -               -                -
                         -               -                -
                         -               -                -
                         -               -                -
                                         -


                         -               -                -
                         -               -                -
                         -                                -
                         -                                -
                         -                                -
                                         -
                                                Bus.%
                                         -              0.00%

PRORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
 T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
 to tabulate totals of individual accounts.
  in the columns below, they are in the order as shown on the "SUMMARY" section
 iate account columns below the line of asterisks.
 s entered below the asterisks line to row 400.
d if you have to go beyond row 400).
matically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

GST" on the "SUMMARY" section of the worksheet are calculated automatically.
 tional steps are required:
   "Vehicle Expenses" section in the shaded box below "Bus. %" enter the business percentage.
e "Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 e percentage as a regular number (i.e.. enter "90" if the business use is 90%).
EXPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
 ck to the figure for a business deduction.

                   4               5               6               7               8               9              10              11
               GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                             Conventions,    Delivery, Courier, Taxis      Entertainment & Equip Rental/ Short term Auto Postage, etc.407 fees
             Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)      Meals: at 100% Office Supplies, Parking and


                       -               -               -               -               -               -               -               -
             *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D. Travel:               0 Interest & Bank Charges Licences
Subcontract & Consulting Fees Travel: 100% of Meals 100% Hotel/Fares/Cleaning              E&O Ins.,     Health Premiums.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
 0            416-653-1333                 Bryce Brown Accounting Services.                                 Web-site: www.thetaxman.ca
                                       INCOME, EXPENSE AND GST SUMMARY FOR SELF-EMPLOYED AGENTS
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)        (B)          (C)                                                  (D)             (E)             (F)
                                             TOTALS       GST       AMOUNT                                                TOTALS            GST          AMOUNT
                                           INCLUDING   (5/105 or   EXCLUDING                                            INCLUDING        (5/105 or      EXCLUDING
                                              GST      4.7619%)    GST (A) - (B)                                           GST           4.7619%)       GST (D) - (E)
1       REVENUES/COMMISSIONS                                                            VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -             -      Gas & Oil                                     -              -                 -
                                                                                   Repairs, Washes, CAA                          -              -                 -
           GENERAL EXPENSES                                                        Lease Costs                                   -              -                 -
 2   Broker Administration Fees                  -            -             -      Insurance                                     -                                -
 3   Accounting & Legal Fees                     -            -             -      Licence                                       -                                -
 4   Advertising, Promotion, Gifts               -            -             -      Interest on Auto Loan                         -                                -
 5   Conventions, Seminars, Training             -            -             -      Parking - Apartment                           -                                -
 6   Delivery, Courier, Taxis                    -            -             -                TOTAL VEHICLE                                      -
 7   Dues (TREB, OREA, etc.)                     -            -             -             BUSINESS PORTION                Total KM       Bus. KM            Bus. %
 8   Entertainment & Meals: at 100%              -            -             -                  KILOMETRES                                       -                     -
 9   Equip Rental/ Short term Auto               -            -             -         VEHICLE GST TO LINE 23                                         0 **
10   Office Supplies, Postage, etc.              -            -             -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking and 407 fees                        -            -             -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -            -             -
13   Tel., Cell, Internet, Pager, & L.D.         -            -             -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -             -      Computer Equipment (Class 10)                 -              -                 -
15   Travel: 100% Hotel/Fares/Cleaning           -            -             -      Computer Software (Class 12)                  -              -                 -
16                                               -            -             -      Equipment & Furniture (Class 8)               -              -                 -
17   Interest & Bank Charges                     -                          -      Automobile (Class 10 & 10.1)                  -              -                 -
18   E&O Ins., Licences                          -                          -       EQUIPMENT GST TO LINE 24                                    -
19   Health Premiums.                            -                          -
20   Referral Fees                               -                          -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                          -      Heat, Water, Hydro                            -              -                 -
22    TOTAL GENERAL EXPENSES                                                -      Repairs / Condo Fees                          -              -                 -
23   GST on Vehicle Expenses                                  -                    Insurance                                     -                                -
24   GST on Equipment Purchases                               -                    Mortgage Interest                             -                                -
25   GST on Office-In-Home                                    -                    Rent or Property Taxes                        -                                -
26     TOTAL GST PAID IN PERIOD                               -                       TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                             BUSINESS PORTION                                             Bus.%
           ( = LINE 1 LESS LINE 26)                           -                    HOME-OFFICE GST TO LINE 25                                   -              0.00%
 0           416-653-1333                  Bryce Brown Accounting Services.                                  Web-site: www.thetaxman.ca
                                   INCOME, EXPENSE AND GST/HST SUMMARY FOR SELF-EMPLOYED AGENTS
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick method)
                     PERIOD                    (A)         (B)          (C)                                                  (D)             (E)             (F)
                                             TOTALS     GST/HST      AMOUNT                                                TOTALS         GST/HST         AMOUNT
                                           INCLUDING   (13/113 or   EXCLUDING                                            INCLUDING       (13/113 or      EXCLUDING
                                              GST      11.5044%)    GST (A) - (B)                                           GST          11.5044%)       GST (D) - (E)
1       REVENUES/COMMISSIONS                                                             VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -              -      Gas & Oil                                     -              -                 -
                                                                                    Repairs, Washes, CAA                          -              -                 -
           GENERAL EXPENSES                                                         Lease Costs                                   -              -                 -
 2   Broker Administration Fees                  -            -              -      Insurance                                     -                                -
 3   Accounting & Legal Fees                     -            -              -      Licence                                       -                                -
 4   Advertising, Promotion, Gifts               -            -              -      Interest on Auto Loan                         -                                -
 5   Conventions, Seminars, Training             -            -              -      Parking - Apartment                           -                                -
 6   Delivery, Courier, Taxis                    -            -              -                TOTAL VEHICLE                                      -
 7   Dues (TREB, OREA, etc.)                     -            -              -            BUSINESS PORTION                 Total KM       Bus. KM            Bus. %
 8   Entertainment & Meals: at 100%              -            -              -                  KILOMETRES                                       -                     -
 9   Equip Rental/ Short term Auto               -            -              -         VEHICLE GST TO LINE 23                                         0 **
10   Office Supplies, Postage, etc.              -            -              -             ** GST - If business usage is 90% or more, claim 100% of vehicle GST.
11   Parking and 407 fees                        -            -              -                    Otherwise claim GST on exact percentage of business use.
12   Subcontract & Consulting Fees               -            -              -
13   Tel., Cell, Internet, Pager, & L.D.         -            -              -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -              -      Computer Equipment (Class 10)                 -              -                 -
15   Travel: 100% Hotel/Fares/Cleaning           -            -              -      Computer Software (Class 12)                  -              -                 -
16                                               -            -              -      Equipment & Furniture (Class 8)               -              -                 -
17   Interest & Bank Charges                     -                           -      Automobile (Class 10 & 10.1)                  -              -                 -
18   E&O Ins., Licences                          -                           -       EQUIPMENT GST TO LINE 24                                    -
19   Health Premiums.                            -                           -
20   Referral Fees                               -                           -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                           -      Heat, Water, Hydro                            -              -                 -
22    TOTAL GENERAL EXPENSES                                                 -      Repairs / Condo Fees                          -              -                 -
23   GST on Vehicle Expenses                                  -                     Insurance                                     -                                -
24   GST on Equipment Purchases                               -                     Mortgage Interest                             -                                -
25   GST on Office-In-Home                                    -                     Rent or Property Taxes                        -                                -
26     TOTAL GST PAID IN PERIOD                               -                        TOTAL OFFICE-IN-HOME                                      -
27     NET GST PAYABLE/REFUND                                                             BUSINESS PORTION                                              Bus.%
           ( = LINE 1 LESS LINE 26)                           -                     HOME-OFFICE GST TO LINE 25                                   -              20.00%
 0           416-653-1333                  Bryce Brown Accounting Services.                                  Web-site: www.t
                                   INCOME, EXPENSE AND GST/HST SUMMARY FOR SELF-EMPLOYED AGENT
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick
                     PERIOD                    (A)         (B)          (C)
                                             TOTALS     GST/HST      AMOUNT
                                           INCLUDING   (13/113 or   EXCLUDING
                                              GST      11.5044%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                             VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -              -      Gas & Oil
                                                                                    Repairs, Washes, CAA
           GENERAL EXPENSES                                                         Lease Costs
 2   Broker Administration Fees                  -            -              -      Insurance
 3   Accounting & Legal Fees                     -            -              -      Licence
 4   Advertising, Promotion, Gifts               -            -              -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -              -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -              -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -              -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -              -                  KILOMETRES
 9   Equip Rental/ Short term Auto               -            -              -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -              -             ** GST - If business usage is 90% or more, clai
11   Parking and 407 fees                        -            -              -                    Otherwise claim GST on exact percentag
12   Subcontract & Consulting Fees               -            -              -
13   Tel., Cell, Internet, Pager, & L.D.         -            -              -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -              -      Computer Equipment (Class 10)
15   Travel: 100% Hotel/Fares/Cleaning           -            -              -      Computer Software (Class 12)
16                                               -            -              -      Equipment & Furniture (Class 8)
17   Interest & Bank Charges                     -                           -      Automobile (Class 10 & 10.1)
18   E&O Ins., Licences                          -                           -       EQUIPMENT GST TO LINE 24
19   Health Premiums.                            -                           -
20   Referral Fees                               -                           -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                           -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                 -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                     Insurance
24   GST on Equipment Purchases                               -                     Mortgage Interest
25   GST on Office-In-Home                                    -                     Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                        TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                             BUSINESS PORTION
           ( = LINE 1 LESS LINE 26)                           -                     HOME-OFFICE GST TO LINE 25

          USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFFI
   Web-site: www.thetaxman.ca                                   THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UNDE
LF-EMPLOYED AGENTS                                              This section of the worksheet can be used to tabulate totals of individual a
 for Agents on GST Quick method)                                Although the account names are truncated in the columns below, they are
                   (D)             (E)             (F)          Enter individual transactions in the appropriate account columns below the
                 TOTALS         GST/HST         AMOUNT          The "TOTALS" line is set to add all amounts entered below the asterisks l
               INCLUDING       (13/113 or      EXCLUDING                      (This formula can be changed if you have to go beyond row
                  GST          11.5044%)       GST (D) - (E)    The "TOTALS" for each account are automatically carried to the "TOTALS
                                                                               "SUMMARY" section of the worksheet.
                       -               -                -       The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sectio
                       -               -                -       To obtain a complete GST calculation additional steps are required:
                       -               -                -                     Step 1. In column "(F)" of the "Vehicle Expenses" section in
                       -                                -                     Step 2. In column "(E)" of the "Office-in-Home" in the shade
                       -                                -                     In both Step 1 and 2, enter the percentage as a regular num
                       -                                -                     FOR BOTH HOME OFFICE EXPENSES AND BUSINESS D
                       -                                -                     Input Tax Credit, is added back to the figure for a business d
                                       -
                Total KM        Bus. KM            Bus. %       ITEM #              1                2               3
                                       -                    -                   REVENUE          GENERAL        GENERAL
                                            0 **                ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                      Broker Administration Fees & Legal Fees
ness usage is 90% or more, claim 100% of vehicle GST.
e claim GST on exact percentage of business use.                TOTALS                   -               -               -
                                                                             ***************   *************** ***************
                                                                                                                         -
                       -               -                -
                       -               -                -
                       -               -                -
                       -               -                -
                                       -


                       -               -                -
                       -               -                -
                       -                                -
                       -                                -
                       -                                -
                                       -
                                              Bus.%
                                       -              20.00%

RORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
o tabulate totals of individual accounts.
 n the columns below, they are in the order as shown on the "SUMMARY" section
ate account columns below the line of asterisks.
s entered below the asterisks line to row 400.
 if you have to go beyond row 400).
atically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

ST" on the "SUMMARY" section of the worksheet are calculated automatically.
onal steps are required:
"Vehicle Expenses" section in the shaded box below "Bus. %" enter the business percentage.
"Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 percentage as a regular number (i.e.. enter "90" if the business use is 90%).
XPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
k to the figure for a business deduction.

                  4               5               6               7               8               9              10              11
              GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                            Conventions,    Delivery, Courier, Taxis      Entertainment & Equip Rental/ Short term Auto Postage, etc.407 fees
            Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)      Meals: at 100% Office Supplies, Parking and


                      -               -               -               -               -               -               -               -
            *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D. Travel:               0 Interest & Bank Charges Licences
Subcontract & Consulting Fees Travel: 100% of Meals 100% Hotel/Fares/Cleaning              E&O Ins.,     Health Premiums.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
 0           416-653-1333                  Bryce Brown Accounting Services.                                  Web-site: www.t
                                   INCOME, EXPENSE AND GST/HST SUMMARY FOR SELF-EMPLOYED AGENT
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick
                     PERIOD                    (A)         (B)          (C)
                                             TOTALS     GST/HST      AMOUNT
                                           INCLUDING   (13/113 or   EXCLUDING
                                              GST      11.5044%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                             VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -              -      Gas & Oil
                                                                                    Repairs, Washes, CAA
           GENERAL EXPENSES                                                         Lease Costs
 2   Broker Administration Fees                  -            -              -      Insurance
 3   Accounting & Legal Fees                     -            -              -      Licence
 4   Advertising, Promotion, Gifts               -            -              -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -              -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -              -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -              -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -              -                  KILOMETRES
 9   Equip Rental/ Short term Auto               -            -              -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -              -             ** GST - If business usage is 90% or more, clai
11   Parking and 407 fees                        -            -              -                    Otherwise claim GST on exact percentag
12   Subcontract & Consulting Fees               -            -              -
13   Tel., Cell, Internet, Pager, & L.D.         -            -              -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -              -      Computer Equipment (Class 10)
15   Travel: 100% Hotel/Fares/Cleaning           -            -              -      Computer Software (Class 12)
16                                               -            -              -      Equipment & Furniture (Class 8)
17   Interest & Bank Charges                     -                           -      Automobile (Class 10 & 10.1)
18   E&O Ins., Licences                          -                           -       EQUIPMENT GST TO LINE 24
19   Health Premiums.                            -                           -
20   Referral Fees                               -                           -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                           -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                 -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                     Insurance
24   GST on Equipment Purchases                               -                     Mortgage Interest
25   GST on Office-In-Home                                    -                     Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                        TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                             BUSINESS PORTION
           ( = LINE 1 LESS LINE 26)                           -                     HOME-OFFICE GST TO LINE 25

          USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFFI
   Web-site: www.thetaxman.ca                                   THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UNDE
LF-EMPLOYED AGENTS                                              This section of the worksheet can be used to tabulate totals of individual a
 for Agents on GST Quick method)                                Although the account names are truncated in the columns below, they are
                   (D)             (E)             (F)          Enter individual transactions in the appropriate account columns below the
                 TOTALS         GST/HST         AMOUNT          The "TOTALS" line is set to add all amounts entered below the asterisks l
               INCLUDING       (13/113 or      EXCLUDING                      (This formula can be changed if you have to go beyond row
                  GST          11.5044%)       GST (D) - (E)    The "TOTALS" for each account are automatically carried to the "TOTALS
                                                                               "SUMMARY" section of the worksheet.
                       -               -                -       The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sectio
                       -               -                -       To obtain a complete GST calculation additional steps are required:
                       -               -                -                     Step 1. In column "(F)" of the "Vehicle Expenses" section in
                       -                                -                     Step 2. In column "(E)" of the "Office-in-Home" in the shade
                       -                                -                     In both Step 1 and 2, enter the percentage as a regular num
                       -                                -                     FOR BOTH HOME OFFICE EXPENSES AND BUSINESS D
                       -                                -                     Input Tax Credit, is added back to the figure for a business d
                                       -
                Total KM        Bus. KM            Bus. %       ITEM #              1                2               3
                                       -                    -                   REVENUE          GENERAL        GENERAL
                                            0 **                ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                      Broker Administration Fees & Legal Fees
ness usage is 90% or more, claim 100% of vehicle GST.
e claim GST on exact percentage of business use.                TOTALS                   -               -               -
                                                                             ***************   *************** ***************
                                                                                                                         -
                       -               -                -
                       -               -                -
                       -               -                -
                       -               -                -
                                       -


                       -               -                -
                       -               -                -
                       -                                -
                       -                                -
                       -                                -
                                       -
                                              Bus.%
                                       -              20.00%

RORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
o tabulate totals of individual accounts.
 n the columns below, they are in the order as shown on the "SUMMARY" section
ate account columns below the line of asterisks.
s entered below the asterisks line to row 400.
 if you have to go beyond row 400).
atically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

ST" on the "SUMMARY" section of the worksheet are calculated automatically.
onal steps are required:
"Vehicle Expenses" section in the shaded box below "Bus. %" enter the business percentage.
"Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 percentage as a regular number (i.e.. enter "90" if the business use is 90%).
XPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
k to the figure for a business deduction.

                  4               5               6               7               8               9              10              11
              GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                            Conventions,    Delivery, Courier, Taxis      Entertainment & Equip Rental/ Short term Auto Postage, etc.407 fees
            Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)      Meals: at 100% Office Supplies, Parking and


                      -               -               -               -               -               -               -               -
            *************** *************** *************** *************** *************** *************** *************** ***************
      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D. Travel:               0 Interest & Bank Charges Licences
Subcontract & Consulting Fees Travel: 100% of Meals 100% Hotel/Fares/Cleaning              E&O Ins.,     Health Premiums.


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


          -               -               -                -              -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


          -               -               -               -               -               -               -               -
*************** *************** *************** *************** *************** *************** *************** ***************
      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


          -               -
*************** ***************
 0           416-653-1333                  Bryce Brown Accounting Services.                                  Web-site: www.t
                                   INCOME, EXPENSE AND GST/HST SUMMARY FOR SELF-EMPLOYED AGENT
                          (Simplified GST method for Agents with commissions up to $500,000 and for Agents on GST Quick
                     PERIOD                    (A)         (B)          (C)
                                             TOTALS     GST/HST      AMOUNT
                                           INCLUDING   (13/113 or   EXCLUDING
                                              GST      11.5044%)    GST (A) - (B)
1       REVENUES/COMMISSIONS                                                             VEHICLE EXPENSES
         Income from Box 20 on T4A               -            -              -      Gas & Oil
                                                                                    Repairs, Washes, CAA
           GENERAL EXPENSES                                                         Lease Costs
 2   Broker Administration Fees                  -            -              -      Insurance
 3   Accounting & Legal Fees                     -            -              -      Licence
 4   Advertising, Promotion, Gifts               -            -              -      Interest on Auto Loan
 5   Conventions, Seminars, Training             -            -              -      Parking - Apartment
 6   Delivery, Courier, Taxis                    -            -              -                TOTAL VEHICLE
 7   Dues (TREB, OREA, etc.)                     -            -              -            BUSINESS PORTION
 8   Entertainment & Meals: at 100%              -            -              -                  KILOMETRES
 9   Equip Rental/ Short term Auto               -            -              -         VEHICLE GST TO LINE 23
10   Office Supplies, Postage, etc.              -            -              -             ** GST - If business usage is 90% or more, clai
11   Parking and 407 fees                        -            -              -                    Otherwise claim GST on exact percentag
12   Subcontract & Consulting Fees               -            -              -
13   Tel., Cell, Internet, Pager, & L.D.         -            -              -        EQUIPMENT PURCHASES
14   Travel: 100% of Meals                       -            -              -      Computer Equipment (Class 10)
15   Travel: 100% Hotel/Fares/Cleaning           -            -              -      Computer Software (Class 12)
16                                               -            -              -      Equipment & Furniture (Class 8)
17   Interest & Bank Charges                     -                           -      Automobile (Class 10 & 10.1)
18   E&O Ins., Licences                          -                           -       EQUIPMENT GST TO LINE 24
19   Health Premiums.                            -                           -
20   Referral Fees                               -                           -         OFFICE-IN-HOME - 100%
21   Salaries, Payroll / Casual Labour           -                           -      Heat, Water, Hydro
22    TOTAL GENERAL EXPENSES                                                 -      Repairs / Condo Fees
23   GST on Vehicle Expenses                                  -                     Insurance
24   GST on Equipment Purchases                               -                     Mortgage Interest
25   GST on Office-In-Home                                    -                     Rent or Property Taxes
26     TOTAL GST PAID IN PERIOD                               -                        TOTAL OFFICE-IN-HOME
27     NET GST PAYABLE/REFUND                                                             BUSINESS PORTION
           ( = LINE 1 LESS LINE 26)                           -                     HOME-OFFICE GST TO LINE 25

          USE COLUMN 'B' FOR GST REMITTANCES -- USE COLUMNS 'C' & 'F' FOR TAX RETURNS (PRORATING VEHICLE & OFFI
   Web-site: www.thetaxman.ca                                   THIS IS A BLANK MASTER WORKSHEET - SAVE YOUR WORK UNDE
LF-EMPLOYED AGENTS                                              This section of the worksheet can be used to tabulate totals of individual a
 for Agents on GST Quick method)                                Although the account names are truncated in the columns below, they are
                   (D)             (E)             (F)          Enter individual transactions in the appropriate account columns below the
                 TOTALS         GST/HST         AMOUNT          The "TOTALS" line is set to add all amounts entered below the asterisks l
               INCLUDING       (13/113 or      EXCLUDING                      (This formula can be changed if you have to go beyond row
                  GST          11.5044%)       GST (D) - (E)    The "TOTALS" for each account are automatically carried to the "TOTALS
                                                                               "SUMMARY" section of the worksheet.
                       -               -                -       The "GST" and "AMOUNT EXCLUDING GST" on the "SUMMARY" sectio
                       -               -                -       To obtain a complete GST calculation additional steps are required:
                       -               -                -                     Step 1. In column "(F)" of the "Vehicle Expenses" section in
                       -                                -                     Step 2. In column "(E)" of the "Office-in-Home" in the shade
                       -                                -                     In both Step 1 and 2, enter the percentage as a regular num
                       -                                -                     FOR BOTH HOME OFFICE EXPENSES AND BUSINESS D
                       -                                -                     Input Tax Credit, is added back to the figure for a business d
                                       -
                Total KM        Bus. KM            Bus. %       ITEM #              1                2               3
                                       -                    -                   REVENUE          GENERAL        GENERAL
                                            0 **                ACCOUNTS REVENUES/COMMISSIONS         Accounting
                                                                                      Broker Administration Fees & Legal Fees
ness usage is 90% or more, claim 100% of vehicle GST.
e claim GST on exact percentage of business use.                TOTALS                   -               -               -
                                                                             ***************   *************** ***************
                                                                                                                         -
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                                              Bus.%
                                       -              20.00%

RORATING VEHICLE & OFFICE-IN-HOME EXPENSES)
T - SAVE YOUR WORK UNDER DIFFERENT FILE NAMES FOR EACH PERIOD
o tabulate totals of individual accounts.
 n the columns below, they are in the order as shown on the "SUMMARY" section
ate account columns below the line of asterisks.
s entered below the asterisks line to row 400.
 if you have to go beyond row 400).
atically carried to the "TOTALS INCLUDING GST" columns "(A)" and "(D) on the

ST" on the "SUMMARY" section of the worksheet are calculated automatically.
onal steps are required:
"Vehicle Expenses" section in the shaded box below "Bus. %" enter the business percentage.
"Office-in-Home" in the shaded box to the left of "Bus. %" enter the business percentage.
 percentage as a regular number (i.e.. enter "90" if the business use is 90%).
XPENSES AND BUSINESS DINNERS, the GST not claimed in the middle column as an
k to the figure for a business deduction.

                  4               5               6               7               8               9              10              11
              GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
                            Conventions,    Delivery, Courier, Taxis      Entertainment & Equip Rental/ Short term Auto Postage, etc.407 fees
            Advertising, Promotion, Gifts Seminars, Training Dues (TREB, OREA, etc.)      Meals: at 100% Office Supplies, Parking and


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      12              13             14              15              16              17              18              19
  GENERAL         GENERAL         GENERAL         GENERAL         GENERAL        GENERAL         GENERAL         GENERAL
               Tel., Cell, Internet, Pager, & L.D. Travel:               0 Interest & Bank Charges Licences
Subcontract & Consulting Fees Travel: 100% of Meals 100% Hotel/Fares/Cleaning              E&O Ins.,     Health Premiums.


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      20              21              22              23               24             25             26              27
  GENERAL         GENERAL         VEHICLE          VEHICLE         VEHICLE        VEHICLE         VEHICLE         VEHICLE
Referral Fees                     / Casual                         CAA
                Salaries, Payroll Gas & OilLabour Repairs, Washes,Lease Costs   Insurance      Licence         Interest on Auto Loan


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      28              29             30              31              32              33              34              35
  VEHICLE        EQUIPMENT      EQUIPMENT       EQUIPMENT       EQUIPMENT          HOME            HOME            HOME
                Computer Equipment (Class 10) Equipment12)Furniture (Class 8) Heat, & 10.1) Hydro
Parking - Apartment           Computer Software (Class &     Automobile (Class 10 Water,                      Fees
                                                                                              Repairs / Condo Insurance


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      36             37
    HOME            HOME
                Rent or Property Taxes
Mortgage Interest


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DOCUMENT INFO
Description: This spreadsheet helps real estate agents total their income and receipts on a yearly basis, and help them figure out what HST amoun they have to remit to the CRA