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{"sheet":"Index","index":0,"n_rows":14,"n_cols":14,"rows_kept":14,"cut":false,"hidden":false,"merged":[[7,11,7,12],[13,11,13,18],[8,11,8,12],[8,13,8,18],[9,11,9,12],[10,11,11,12],[10,13,11,18],[1,10,1,19],[2,10,2,19],[4,11,4,12],[4,13,4,18],[6,11,6,12],[6,13,6,18]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Canadian Tax Guy's Real Estate Rental for Individuals Tax Template"]
[null,null,null,null,null,null,null,null,null,null,"Index: How to use this spreadsheet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"General:",null,"First time users start here. Enter some basic information about your rental property."]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Rental Revenue:",null,"Enter your total rents received during the year here."]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Expense Entry:",null,"Enter each expense into a new row of the table."]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Income Statement:",null,"A summary of your income and expense entries."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Questions/ideas for improvement?  Contact me."]

{"sheet":"General","index":1,"n_rows":16,"n_cols":12,"rows_kept":16,"cut":false,"hidden":false,"merged":[[3,7,4,11],[1,3,1,12],[9,10,9,11]]}
[]
[null,null,null,"General Information"]
[null,"Index"]
[null,"General",null,null,"Address:"]
[null,"Sales"]
[null,"Expenses"]
[null,"Income Statement",null,null,"% Ownership"]
[]
[null,null,null,null,"Is this the first year of ownership? (Select)"]
[null,null,null,null,null,{"$f":"IF(L9=\"Yes\",\"Date the business started:\",\"\")","v":""},null,null,null,null,"2013-02-15"]
[]
[null,null,null,null,"Are you registered for GST/HST? (Select)",null,null,null,null,null,null,"Yes"]
[]
[null,null,null,null,"Purchase price of property"]
[]
[null,null,null,null,"Estimated % of purchase price allocated to land"]

{"sheet":"Sales","index":2,"n_rows":28,"n_cols":7,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,3,1,8],[3,4,3,7],[4,4,4,7],[5,4,6,7]]}
[]
[null,null,null,"Income Entry"]
[null,"Index"]
[null,"General",null,null,{"$f":"IF(General!L12=\"Yes\", \"Enter your sales NET of any HST collected you have claimed on you GST/HST return.\",\"Enter your sales with the GST/HST included.\")","v":"Enter your sales NET of any HST collected you have claimed on you GST/HST return."}]
[null,"Sales"]
[null,"Expenses",null,null,"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[null,"Income Statement"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"Date","Rented to","Amount"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"2013-01-01","ABC Ltd.",0]
[null,null,null,null,"Total",null,{"$f":"SUBTOTAL(109,SalesTable[Amount])","v":0}]

{"sheet":"Expense Entry","index":3,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[4,4,4,8],[7,4,8,8],[1,3,1,9],[3,4,3,8],[5,4,5,8],[6,4,6,8]]}
[]
[null,null,null,"Expense Entry"]
[null,"Index"]
[null,"General",null,null,{"$f":"IF(General!L12=\"Yes\", \"Enter your expenses NET of any ITCs you have claimed on you GST/HST return.\",\"Enter your expenses with the GST/HST included.\")","v":"Enter your expenses NET of any ITCs you have claimed on you GST/HST return."}]
[null,"Sales",null,null,"If entering a summary total of an expense, enter 'Summary' as the description."]
[null,"Expenses",null,null,"Select the 'Type' of expense from the drop down menu in the table."]
[null,"Income Statement"]
[null,null,null,null,"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[]
[]
[]
[]
[]
[null,null,null,null,"Date","Type","Paid To","Description","Amount"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"2013-01-01","Other","ABC Ltd.","Example",0]
[null,null,null,null,"Total",null,null,null,{"$f":"SUBTOTAL(109,Expenses[Amount])","v":0}]

{"sheet":"Income Statement","index":4,"n_rows":31,"n_cols":8,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,3,1,9],[3,4,3,8],[29,4,29,5],[27,4,27,5],[5,4,5,5]]}
[]
[null,null,null,"Income Statement"]
[null,"Index"]
[null,"General",null,null,"This is a summary of all numerical data entered in this workbook for use in preparation of your tax return."]
[null,"Sales"]
[null,"Expenses",null,null,"Rental Revnues"]
[null,"Income Statement",null,null,null,"Gross",{"$f":"Sales","v":0}]
[null,null,null,null,null,"Less: Sales Tax",{"$f":"IF(General!L12=\"Yes\",-HST,\"N/A\")","v":0}]
[null,null,null,null,null,"Net",null,{"$f":"SUM(G7:G8)","v":0}]
[]
[null,null,null,null,"Expenses"]
[null,null,null,null,null,"Advertising",{"$f":"SUM(IF(Expenses[Type]=Validation!C1,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Insurance",{"$f":"SUM(IF(Expenses[Type]=Validation!C2,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Interest",{"$f":"SUM(IF(Expenses[Type]=Validation!C3,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Office expenses",{"$f":"SUM(IF(Expenses[Type]=Validation!C4,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Legal, accounting, other professional fees",{"$f":"SUM(IF(Expenses[Type]=Validation!C5,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Management & administration fees",{"$f":"SUM(IF(Expenses[Type]=Validation!C6,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Maintenance & repairs",{"$f":"SUM(IF(Expenses[Type]=Validation!C7,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Salaries, wages & benefits",{"$f":"SUM(IF(Expenses[Type]=Validation!C8,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Property taxes",{"$f":"SUM(IF(Expenses[Type]=Validation!C9,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Travel",{"$f":"SUM(IF(Expenses[Type]=Validation!C10,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Utilities",{"$f":"SUM(IF(Expenses[Type]=Validation!C11,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Motor Vehicle",{"$f":"SUM(IF(Expenses[Type]=Validation!C12,Expenses[Amount],0))","v":0}]
[null,null,null,null,null,"Other Expenses",{"$f":"SUM(IF(Expenses[Type]=Validation!C14,Expenses[Amount],0))","v":0}]
[]
[null,null,null,null,"Total Expenses",null,null,{"$f":"SUM(G12:G25)","v":0}]
[]
[null,null,null,null,"Net Income (Loss) before Capital Cost Allowance",null,null,{"$f":"H9-H26","v":0}]
[]
[null,null,null,null,"Additional Information"]
[null,null,null,null,null,"Major Purchases",{"$f":"SUM(IF(Expenses[Type]=Validation!C6,Expenses[Amount],0))","v":0}]

{"sheet":"Validation","index":5,"n_rows":14,"n_cols":3,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
["Yes",null,"Advertising"]
["No",null,"Insurance"]
[null,null,"Interest"]
[null,null,"Office expenses"]
[null,null,"Legal, accounting, other professional fees"]
[null,null,"Management & administration fees"]
[null,null,"Maintenance & repairs"]
[null,null,"Salaries, wages & benefits"]
[null,null,"Property taxes"]
[null,null,"Travel"]
[null,null,"Utilities"]
[null,null,"Motor Vehicle"]
[null,null,"Equipment/other major purchases"]
[null,null,"Other"]