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Chart 1 and 2

**Chart 1 - Eligible expenses (other than CCA) on which you paid GST/HST**
Type of expenses Expenses other than CCA	(1) Total expenses				(2) Non-eligible portion of expenses				(3) Eligible expenses (col. 1 minus col. 2)
Type of expenses Expenses other than CCA	5% GST A	12% HST B	13% HST C	15% HST D	5% GST A	12% HST B	13% HST C	15% HST D	5% GST A	12% HST B	13% HST C	15% HST D
Accounting and legal fees
Advertising and promotion
Food, beverages and entertainment			779.84								779.84
Lodging
Parking			178.25								178.25
Supplies			623.13								623.13
Other expenses (please specify)
Tradesperson's tools expenses (for employees)
Apprentice mechanic tools expenses (for employees)
Musical instrument expenses other than CCA
Artists' employment expenses
Union, professional or similar dues
Motor vehicle expenses: Fuel			3,230.55				807.64*				2,422.91
Maintenance and repairs			467.67				116.92**				350.75
Insurance, licence, registration, and interest
Leasing
Other expenses (Car washes )			84.50				21.13***				63.37
Work space in home
Electricity, heat, water
Maintenance
Insurance and property taxes
Other expenses (please specify)
Total eligible expenses (in each of column 3A, 3B, 3C, and 3D)											4,418.25

Chart 2 - Capital Cost Allowance (CCA) on which you paid GST/HST
Type of expenses	(1) Total expenses				(2) Non-eligible portion of expenses				(3) Eligible expenses (col. 1 minus col. 2)
Type of expenses	5% GST A	12% HST B	13% HST C	15% HST D	5% GST A	12% HST B	13% HST C	15% HST D	5% GST A	12% HST B	13% HST C	15% HST D
Capital Cost Allowance (CCA) on motor vehicles, musical instruments, and aircraft			8,797.50				2,199.38****				6,598.12

* $3,230.55 × (7,500/30,000) = $807.64

** $467.67 × (7,500/30,000) = $116.92

*** $84.50 × (7,500/30,000) = $21.13

**** $8,797.50 × (7,500/30,000) = $2,199.38

Sam did not enter any amounts in the black areas, since these expenses are not eligible for the rebate.

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