@1,1;<T;INCOME TAX SPREADSHEET 1988 
@1,2;>T;LINE 
@1,3;>T;DEDUCTIONS 
@1,4;<T; INCOME 
@2,1;>T;---------------------------------------- 
@2,2;>T;----------- 
@2,3;<T;---------------------- 
@2,4;>T;-------------------- 
@3,1;<T;TOTAL INCOME 
@4,1;<T;::::::::::::: 
@5,1;<T;Income Before Deductions (Box C) 
@5,2;>T;101 
@5,4;>D;50000 
@6,1;<T;Commisions (Box R) 
@6,2;>T;102 
@6,4;>D;2000 
@7,1;<T;Other Employment (Tips, etc) 
@7,2;>T;104 
@7,4;>D;500 
@8,1;<T; 
@8,2;>T; 
@8,4;>T;----------- 
@9,1;>T;TOTAL EARNINGS: 
@9,2;>T;105 
@9,4;>D;sum([5,c:7,c]) 
@10,2;>T; 
@10,4;>D; 
@11,1;<T;Old Age Security Pension 
@11,2;>F;113 
@11,4;>D;100 
@12,1;<T;Canada or Quebec Pension 
@12,2;>F;114 
@12,4;>D;100 
@13,1;<T;Other Pensions 
@13,2;>F;115 
@13,4;>D;100 
@14,1;<T;Taxable Family Allowance 
@14,2;>F;118 
@14,4;>D;450 
@15,1;<T;Unemployment Insurance Benefits 
@15,2;>T;119 
@15,4;>D;1000 
@16,1;<T;Taxable Dividends Canadian Corp's 
@16,2;>T;120 
@16,4;>D;1500 
@17,1;<T;Interest & Other Investment Income 
@17,2;>T;121 
@17,4;>D;2000 
@18,1;<T;Partnership Income (Schedule 4) 
@18,2;>T;122 
@18,4;>D;750 
@19,1;<T;Rental Income 
@19,2;>T;126 
@19,4;>D;1000 
@20,1;<T;Taxable Capital Gains 
@20,2;>T;127 
@20,4;>D;3000 
@21,1;<T;Alimony/Seperation income 
@21,2;>T;128 
@21,4;>D;1500 
@22,1;<T;RRSP Income (T4RSP Slips) 
@22,2;>T;129 
@22,4;>D;200 
@23,1;<T;Other Income 
@23,2;>T;130 
@23,4;>D;350 
@24,1;<T;Business Income 
@24,2;>T;135 
@24,4;>D;2500 
@25,1;<T;Professional Income 
@25,2;>T;137 
@25,4;>D;750 
@26,1;<T;Commission Income 
@26,2;>T;139 
@26,4;>D;500 
@27,1;<T;Farming Income 
@27,2;>T;141 
@27,4;>D;250 
@28,1;<T;Fishing Income 
@28,2;>T;143 
@28,4;>D;300 
@29,2;>T; 
@29,4;>T;----------- 
@30,1;>T;TOTAL INCOME: 
@30,2;>T;150 
@30,4;>D;sum([R-21,C:R-2,C]) 
@31,1;>T;------------------------------------ 
@31,2;>T;----- 
@31,3;>T;------------------- 
@31,4;>T;------------------------- 
@32,1;<T;TAXABLE INCOME 
@32,2;>T; 
@33,1;<T;:::::::::::::: 
@33,2;>T; 
@34,1;<T;RPP Contributions 
@34,2;>T;207 
@34,3;>M;3500 
@35,1;<T;RRSP Contributions 
@35,2;>T;208 
@35,3;>M;3500 
@36,1;<T;Union / Professional Dues 
@36,2;>T;212 
@36,3;>M;150 
@37,1;<T;Child Care Expenses 
@37,2;>T;214 
@37,3;>M;2000 
@38,1;<T;Allowable Business Losses 
@38,2;>T;217 
@38,3;>M;1000 
@39,1;<T;Moving Expenxes 
@39,2;>T;219 
@39,3;>M;3000 
@40,1;<T;Alimony/Seperation Allowance Paid 
@40,2;>T;220 
@40,3;>M;1000 
@40,4;>T; 
@41,1;<T;Carrying Charge & Interest Expenses 
@41,2;>T;221 
@41,3;>M;500 
@42,1;<T;Exploration and Development 
@42,2;>T;224 
@42,3;>D;500 
@43,1;<T;Other Employment Expenses 
@43,2;>T;229 
@43,3;>D;250 
@44,1;<T;Other Deductions 
@44,2;>T;232 
@44,3;>D;100 
@45,1;<T; 
@45,2;>T; 
@45,3;>T;---------- 
@46,1;>T; 
@46,2;>T;234 
@46,3;>D;sum([R-12,C:R-2,C]) 
@46,4;>D;[R,C-1] 
@47,1;>T; 
@47,2;>T; 
@47,3;>D; 
@47,4;>T;----------- 
@48,1;>T;NET INCOME: 
@48,2;>T;236 
@48,4;>D;[R-18,C]-[R-2,C] 
@50,1;<T;Add: Accumulated Fwd Avg Withdrawal 
@50,2;>T;237 
@50,4;>D;50 
@51,4;>T;----------- 
@52,1;>T;Running Total: 
@52,2;>T;239 
@52,4;>D;[R-4,C]+[R-2,C] 
@54,1;<T;Employee Home Relocation Loan 
@54,2;>T;248 
@54,3;>D;3000 
@55,1;<T;Stock Options and Shares Deductions 
@55,2;>T;249 
@55,3;>D;750 
@56,1;<T;UI Benefit repayment Payable 
@56,2;>T;250 
@56,3;>D;75 
@57,1;<T;Limited Partnership Losses 
@57,2;>T;251 
@57,3;>D;2275 
@58,1;<T;Non Capital Losses of Other Years 
@58,2;>T;252 
@58,3;>D;375 
@59,1;<T;Net Capital Losses (1972 - 1987) 
@59,2;>T;253 
@59,3;>D;400 
@60,1;<T;Capital Gains Deductions T657 
@60,2;>T;254 
@60,3;>D;200 
@61,1;<T;Northern Residence Deduction T2222 
@61,2;>T;255 
@61,3;>D;65 
@62,1;<T;Additional Deductions 
@62,2;>T;256 
@62,3;>D;200 
@63,1;<T; 
@63,3;>T;----------- 
@64,1;>T;Running Total: 
@64,3;>D;sum([R-10,C:R-2,C]) 
@64,4;>D;[R,C-1] 
@65,4;>T;----------- 
@66,1;>T;TAXABLE INCOME: 
@66,2;>T;260 
@66,4;>D;[R-14,C]-[R-2,C] 
@67,1;>T;----------------------------------- 
@67,2;>T;----- 
@67,3;>T;------------------- 
@67,4;>T;--------------- 
@68,1;<T;TOTAL NON-REFUNDABLE TAX CREDITS 
@69,1;<T;::::::::::::::::::: 
@70,1;<T;Basic Claim ($6000.00) 
@70,2;>T;300 
@70,3;>D;6000 
@71,1;<T;Age Claim ($3236.00) 
@71,2;>T;301 
@71,3;>D;3236 
@72,1;<T;Married Exemption 
@72,2;>T;303 
@72,3;>D;2800 
@73,1;<T;Dependant Children Exemption 
@73,2;>T;304 
@73,3;>D;650 
@74,1;<T;Additional Personal Exemption 
@74,2;>T;305 
@74,3;>D;75 
@75,1;<T;Canada Pension Plan Contributions 
@75,2;>T;308 
@75,3;>D;300 
@76,1;<T;Contributions on Self Earnings 
@76,2;>T;310 
@76,3;>D;7500 
@77,1;<T;UI Premiums (Box E of T4's) 
@77,2;>T;312 
@77,3;>D;2000 
@78,1;<T;Eligible Pension Income (max $1000) 
@78,2;>T;314 
@78,3;>D;1000 
@79,1;<T;Disablility: Self (claim $3236) 
@79,2;>T;316 
@79,3;>D;3236 
@80,1;<T;Disability:  Dependant-except spouse 
@80,2;>T;318 
@80,3;>D;500 
@81,1;<T;Tuition Fees - Self 
@81,2;>T;320 
@81,3;>D;500 
@82,1;<T;Education Amount - Self 
@82,2;>T;322 
@82,3;>D;750 
@83,1;<T;Tuition/Education Transfered 
@83,2;>T;324 
@83,3;>D;200 
@84,1;<T;Amounts Transfered From Spouse 
@84,2;>T;326 
@84,3;>D;350 
@85,1;<T; 
@85,2;>T; 
@85,3;>D;0 
@86,1;<T;Medical Expenses 
@86,2;>T;330 
@86,3;>D;500 
@87,1;>T;Subtract 3%: 
@87,2;>T; 
@87,3;>D;[86,3] * ( .03) 
@88,1;>T;Allowable Part of Medical Expense: 
@88,2;>T;332 
@88,3;>D;[86,3] - [87,3] 
@89,1;>T; 
@89,2;>T; 
@89,3;>T;----------- 
@90,1;>T;Running Total: 
@90,2;>T;335 
@90,3;>D;if([R-2,C]<=[R-24,C+1];sum([R-20,C:R-6,C])+[R-2,C];0) 
@91,3;>D; 
@92,1;<T;Non- Refundable Tax Credit @ 17% 
@92,2;>T;338 
@92,4;>D;.17*[R-2,C-1] 
@93,2;>T; 
@94,1;<T;Add: Charitable Donations 
@94,2;>T;340 
@94,3;>D;5000 
@95,1;<T;Gifts to Canada 
@95,2;>T;342 
@95,3;>D;1000 
@96,1;<T; 
@96,2;>T; 
@96,3;>T;----------- 
@97,1;>T;Total Donations: 
@97,2;>T;344 
@97,3;>D;sum([R-3,C:R-2,C]) 
@99,1;>T;On The First $250: 
@99,2;>T;346 
@99,4;>D;if([R-2,C-1]<250;.17*[R-2,C-1];.17*250) 
@100,1;>T;On The Balance: 
@100,2;>T;348 
@100,4;>D;if([R-3,C-1]>250;([R-3,C-1]-250)*.17;0) 
@101,2;>T; 
@101,4;>T;----------- 
@102,1;>T;TOTAL NON-REFUNDABLE TAX CREDIT: 
@102,2;>T;350 
@102,4;>D;[R-10,C]+[R-3,C]+[R-2,C] 
@103,1;>T;--------------------------------------- 
@103,2;>T;----- 
@103,3;>T;------------------- 
@103,4;>T;----------------------- 
@104,1;<T;SUMMARY OF TAX & CREDITS 
@105,1;<T;:::::::::::::::::::::::: 
@106,1;>T;Tax On The First: 
@106,3;>D;if([R-40,C+1]=<27500;[R-40,C+1];27500) 
@106,4;>D;.17*[R,C-1] 
@107,1;>T;Tax On Remaining: 
@107,3;>D;if([R-41,C+1]>27500;([R-41,C+1]-27500);0) 
@107,4;>D;.26*[R,C-1] 
@108,1;>T; 
@108,4;>T;---------- 
@109,1;>T;Total Federal Tax on Income: 
@109,4;>D;[R-3,C]+[R-2,C] 
@110,1;>T; 
@111,1;<T;Tax Adjustment 
@111,2;>T;500 
@111,4;>D;0 
@112,4;>T;----------- 
@113,1;>T;TOTAL: 
@113,4;>D;[R-4,C]+[R-2,C] 
@115,1;<T;Subt: Tax Credits 
@115,2;>T;501 
@115,3;>D;[R-13,C+1] 
@116,1;<T;Federal Tax Dividend 
@116,2;>T;502 
@116,3;>D;.135*[R-100,C+1] 
@117,1;<T;Min Carry Over Tax 
@117,2;>T;504 
@117,3;>D;0 
@118,3;>T;----------- 
@119,1;>T;TOTAL CREDITS: 
@119,3;>D;sum([R-4,C:R-2,C]) 
@119,4;>D;[R,C-1] 
@120,1;<T; 
@120,2;>T; 
@120,4;>T;----------- 
@121,1;>T;BASIC FEDERAL TAX: 
@121,2;>T;506 
@121,4;>D;[R-8,C]-[R-2,C] 
@122,1;>T; 
@123,1;<T;Subt: Federal Foreign Tax Credit A 
@123,2;>T;507 
@123,3;>D;0 
@124,1;<T;Foreign Income B 
@124,2;>T;508 
@124,3;>D;0 
@126,1;>T;Deduction: 
@126,2;>T;509 
@126,4;>D;min([R-3,C-1:R-2,C-1]) 
@127,1;<T; 
@127,4;>T;---------- 
@128,1;>T;FEDERAL TAX PAYABLE: 
@128,2;>T;406 
@128,4;>D;[R-7,C]-[R-2,C] 
@129,1;>T;------------------------------------ 
@129,2;>T;----- 
@129,3;>T;------------------- 
@129,4;>T;------------------- 
@130,1;<T;FEDERAL SURTAX PAYABLE 
@130,2;>T; 
@131,1;<T;::::::::::::::::::::::::: 
@132,1;>T;Basic Federal Tax: 
@132,3;>D;[R-11,C+1] 
@133,1;>T;Subt: Federal Fwd Avg Tax (T581) 
@133,3;>D;00 
@134,3;>T;---------- 
@135,1;>T;Amount A: 
@135,3;>D;[R-3,C]-[R-2,C] 
@137,1;>T;Individual Surtax 3%: 
@137,2;>T;510 
@137,4;>D;.03*[R-2,C-1] 
@138,1;>T;Subt: Federal Foreign Tax Credit: 
@138,2;>T;511 
@138,4;>D;00 
@139,4;>T;---------- 
@140,1;>T;Sub Total: 
@140,2;>T;517 
@140,4;>D;[R-3,C]-[R-2,C] 
@142,1;>T;Subt: Additional Investment Credit: 
@142,2;>T;518 
@142,4;>D;0 
@143,4;>T;----------- 
@144,1;>T;FEDERAL INDIVIDUAL SURTAX: 
@144,2;>T;419 
@144,4;>D;[R-4,C]-[R-2,C] 
@145,1;>T;------------------------------------------- 
@145,2;>T;----- 
@145,3;>T;------------------- 
@145,4;>T;------------------------- 
@146,1;<T;ALBERTA INCOME TAX 
@147,1;<T;::::::::::::::::::: 
@148,1;<T;Basic Alberta Income Tax (46.5%) 
@148,4;>D;[R-27,C]*.465 
@149,1;<T;Add Alberta Surtax (8%) 
@149,4;>D;if(([R-1,C]-3500)<=0;0;([R-1,C]-3500)*.08) 
@150,1;<T;Add Alberta Flat Tax (0.5%) 
@150,4;>D;.005*[R-84,C] 
@151,1;<T; 
@151,4;>T;---------- 
@152,1;>T;Adjusted Alberta Tax: 
@152,2;>T; 
@152,4;>D;sum([R-4,C:R-2,C]) 
@153,1;>T; 
@154,1;<T;Subt: Royalty Tax Rebate (T79) 
@154,4;>D;0 
@155,4;>T;---------- 
@156,1;<T;Alberta Tax After Rebate 
@156,2;>T;(A) 
@156,4;>D;[R-4,C]-[R-2,C] 
@158,1;<T;Subt Alberta Selective Tax ($430) 
@158,3;>D;430 
@159,1;<T;Subt 1/2 Alberta Tax after Rebate 
@159,3;>D;[R-3,C+1]*.5 
@160,3;>T;---------- 
@161,1;>T;TOTAL: 
@161,2;>T;(B) 
@161,3;>D;if([R-3,C]-[R-2,C]<=0;0;[R-3,C]-[R-2,C]) 
@163,1;<T;Subtract Lesser Amount, A or B 
@163,4;>D;if([R-7,C]<[R-2,C-1];[R-7,C];[R-2,C-1]) 
@164,4;>T;---------- 
@165,1;<T;Reduced Alberta Tax 
@165,4;>D;[R-9,C]-[R-2,C] 
@167,1;<T;Subt Provincial Foreign Tax Credit 
@167,4;>D;0 
@168,4;>T;---------- 
@169,1;>T;ALBERTA TAX PAYABLE: 
@169,2;>T;423 
@169,4;>D;[R-4,C]-[R-2,C] 
@170,1;>T;--------------------------------------- 
@170,2;>T;---- 
@170,3;>T;------------------ 
@170,4;>T;---------------- 
@171,1;<T;SUMMARY OF TAX / CREDITS 
@172,1;<T;:::::::::::::::::::::::: 
@173,1;<T;Federal Tax Payable 
@173,2;>T;406 
@173,4;>D;[R-45,C] 
@174,1;<T;Political Contribution Credit 
@174,2;>T;409 
@174,3;>D;1000 
@175,1;<T;Allowable Credit (From Guide) 
@175,2;>T;410 
@175,3;>D;50 
@176,1;<T;Investment Tax Credit 
@176,2;>T;412 
@176,3;>D;75 
@177,1;<T;Labor Sponsored Funds Tax Credit 
@177,2;>T;414 
@177,3;>D;0 
@178,3;>T;----------- 
@179,1;>T;SUBTOTAL: 
@179,2;>T;416 
@179,3;>D;sum([R-4,C:R-2,C]) 
@179,4;>D;[R,C-1] 
@180,4;>T;---------- 
@181,1;>T;Running Total: 
@181,4;>D;[R-8,C]+[R-2,C] 
@183,1;<T;Federal Tax Before Surtax 
@183,2;>T;417 
@183,4;>D;if([R-10,C]<[R-4,C];0;[R-10,C]-[R-4,C]) 
@184,1;<T;Add: Individual Surtax Payable 
@184,2;>T;419 
@184,4;>D;[R-40,C] 
@185,1;<T; 
@185,2;>T; 
@185,4;>T;---------- 
@186,1;>T;NET FEDERAL TAX PAYABLE: 
@186,2;>T;420 
@186,4;>D;[R-3,C]+[R-2,C] 
@188,1;<T;Alberta Tax Payable 
@188,2;>T;423 
@188,3;>D;[R-19,C+1] 
@189,1;<T;Add Alberta Fwd Avg Tax From T89 
@189,2;>T;424 
@189,3;>D;0 
@190,3;>T;---------- 
@191,1;>T;NET ALBERTA TAX PAYABLE: 
@191,2;>T;427 
@191,3;>D;[R-3,C]+[R-2,C] 
@191,4;>D;[R,C-1] 
@192,1;>T; 
@192,2;>T; 
@193,1;<T;CPP Contributions on Self Earnings 
@193,2;>T;432 
@193,4;>D;675 
@194,1;<T;UI Benifit Re-payment Payable 
@194,2;>T;433 
@194,4;>D;250 
@195,1;<T;Child Tax Credit Overpayment 
@195,2;>T;434 
@195,4;>D;0 
@196,1;<T; 
@196,4;>T;---------- 
@197,1;>T;TOTAL PAYABLE TAX:===> 
@197,2;>T;435 
@197,4;>D;[R-11,C]+sum([R-6,C:R-2,C]) 
@198,1;>T;------------------------------------- 
@198,2;>T;----- 
@198,3;>T;---------------- 
@198,4;>T;---------------------- 
@199,1;<T;FEDERAL CREDITS 
@200,1;<T;::::::::::::::: 
@201,1;>T;Child Tax Credit: 
@201,2;>T;444 
@201,3;>D;0 
@202,1;>T;Federal Sales Tax (Schedule 8): 
@202,2;>T;446 
@202,3;>D;0 
@203,1;>T;Canada Pension Plan Overpayment: 
@203,2;>T;448 
@203,3;>D;0 
@204,1;>T;UI Overpayment: 
@204,2;>T;450 
@204,3;>D;0 
@205,1;>T;Refund of Investment Tax: 
@205,2;>T;454 
@205,3;>D;0 
@206,1;>T;Part XII.2 Tax Credit: 
@206,2;>T;456 
@206,3;>D;0 
@208,1;<T;PROVINCIAL CREDITS 
@209,1;<T;:::::::::::::::::: 
@210,1;>T;Alberta Royalty Tax: 
@210,2;>T;460 
@210,3;>D;0 
@211,1;>T;Alberta Tax Credit: 
@211,2;>T;464 
@211,3;>D;0 
@212,1;>T;Alberta Stock Savings Credit: 
@212,2;>T;466 
@212,3;>D;0 
@213,1;>T; 
@213,2;>T; 
@214,1;<T;OTHER CREDITS 
@215,1;<T;::::::::::::: 
@216,1;>T;Total Tax Deducted: 
@216,2;>T;470 
@216,3;>D;6000 
@217,1;>T;Tax Paid by Instalments: 
@217,2;>T;476 
@217,3;>D;0 
@218,3;>T;----------- 
@219,1;>T;TOTAL CREDITS: 
@219,2;>T;482 
@219,3;>D;sum([R-18,C:R-2,C]) 
@219,4;>D;[R,C-1] 
@220,1;<T;------------------------------------ 
@220,2;>T;----- 
@220,3;>T;----------------- 
@220,4;>T;-------------- 
@221,1;>T;TAX BALANCE DUE: 
@221,2;>T;484 
@221,4;>D;if([R-24,C]-[R-2,C]>=0;[R-24,C]-[R-2,C];0) 
@223,1;>T;TAX REFUND: 
@223,2;>T;485 
@223,4;>D;if([R-26,C]-[R-4,C]<=0;[R-4,C]-[R-26,C];0) 
@224,1;>T;----------------------------------------- 
@224,2;>T;----- 
@224,3;>T;----------------- 
@224,4;>T;----------------------- 
@225,1;<T;NOTES: 
@225,2;>T;LINE| 
@225,3;>T;SUMMARY 
@225,4;<T; QUICKSHEET 
@226,1;<T;:::::: 
@226,2;>T;----| 
@226,3;>T;-------------------- 
@226,4;<T;------------------ 
@227,2;>T;105| 
@227,3;<T;EARNINGS: 
@227,4;<D;earn 
@228,2;>T;150| 
@228,3;<T;TOTAL INCOME: 
@228,4;<D;inc 
@229,2;>T;236| 
@229,3;<T;NET INCOME: 
@229,4;<D;ninc 
@230,2;>T;260| 
@230,3;>T;TAXABLE INCOME: 
@230,4;<D;tinc 
@231,2;>T;350| 
@231,3;<T;TAX CREDITS: 
@231,4;>D;taxc 
@232,2;>T;406| 
@232,3;<T;FEDERAL TAX: 
@232,4;<D;ftax 
@233,2;>T;419| 
@233,3;<T;SURTAX: 
@233,4;<D;stax 
@234,2;>T;423| 
@234,3;<T;ALBERTA TAX: 
@234,4;<D;atax 
@235,2;>T;435| 
@235,3;<T;TOTAL TAX: 
@235,4;<D;ttax 
@236,2;>T;482| 
@236,3;<T;CREDITS: 
@236,4;<D;credit 
@237,2;>T;| 
@238,2;>T;485| 
@238,3;<T;BALANCE DUE: 
@238,4;<D;bal 
@239,2;>T;484| 
@239,3;<T;REFUND: 
@239,4;<D;ref 
@240,1;<T;----------------------------------- 
@240,2;>T;----- 
@240,3;>T;-------------- 
@240,4;>T;-------------- 
@241,1;<T; 
@241,3;<T; 
>M 
0:8 
1:35 
2:5 
3:14 
4:14 
5:8 
6:8 
7:8 
8:8 
9:8 
10:8 
11:8 
12:8 
13:8 
14:8 
15:8 
16:8 
17:8 
18:8 
19:8 
20:8 
21:8 
22:8 
23:8 
24:8 
25:8 
26:8 
27:8 
28:8 
29:8 
30:8 
31:8 
32:8 
33:8 
34:8 
35:8 
36:8 
37:8 
38:8 
39:8 
40:8 
41:8 
42:8 
43:8 
44:8 
45:8 
46:8 
47:8 
48:8 
49:8 
50:8 
51:8 
52:8 
53:8 
54:8 
55:8 
56:8 
earn:9,4 
s:225,2 
inc:30,4 
ninc:48,4 
tinc:66,4 
taxc:102,4 
ftax:128,4 
stax:144,4 
atax:169,4 
ttax:197,4 
credit:219,4 
bal:221,4 
ref:223,4 
 
30,2;>T;260| 
@230,3;>T;TAXABLE INCOME: 
@230,4;<D;tinc 
@231,2;>T;350| 
@231,3;<T;TAX CREDITS: 
@231,4;>D;taxc 
@232,2;>T;406| 
@232,
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