{"text_format":"3","workbook":"xlsx","n_sheets":9,"sheets":["Index","General","Sales Entry","Expense Entry","Motor Vehicle","Mileage","Home Office","Income Statement","Validation"],"not_rendered":{"macros":1,"defined_names":6,"comments":3},"read":"whole","date_system":"1900"}

{"sheet":"Index","index":0,"n_rows":20,"n_cols":14,"rows_kept":20,"merged":[[1,10,1,19],[2,10,2,19],[4,11,4,12],[4,13,4,18],[6,11,6,12],[6,13,6,18],[7,11,7,12],[8,11,8,12],[8,13,8,18],[9,11,9,12],[10,11,10,12],[10,13,10,18],[11,11,11,12],[12,11,12,12],[12,13,12,18],[13,11,13,12],[14,11,14,12],[14,13,14,18],[15,11,15,12],[16,11,17,12],[16,13,17,18],[19,11,19,18]]}
[]
[{"$nulls":10},"Canadian Tax Guy's Self-Employed Individuals Tax Template"]
[{"$nulls":10},"Index: How to use this spreadsheet"]
[]
[{"$nulls":11},"General:",null,"First time users start here. Enter some basic information about your business."]
[]
[{"$nulls":11},"Sales Entry:",null,"Enter your total sales for the year here."]
[]
[{"$nulls":11},"Expense Entry:",null,"Enter each expense into a new row of the table.  Do not include your vehicle or home office expenses here!"]
[]
[{"$nulls":11},"Motor Vehicle: (optional)",null,"Enter information relating to your vehicle expenses here."]
[]
[{"$nulls":11},"Mileage: (optional)",null,"Enter information relating to your business mileage here."]
[]
[{"$nulls":11},"Home Office: (optional)",null,"Enter information relating to your home office expenses here."]
[]
[{"$nulls":11},"Income Statement:",null,"A summary of your income and expense entries."]
[]
[]
[{"$nulls":11},"Questions/ideas for improvement?  Contact me."]

{"sheet":"General","index":1,"n_rows":14,"n_cols":11,"rows_kept":14,"merged":[[1,3,1,12],[3,7,3,11],[5,7,6,11],[9,10,9,11],[11,9,11,11]]}
[]
[{"$nulls":3},"General Information"]
[null,"Index"]
[null,"General",null,null,"Name of business:"]
[null,"Sales"]
[null,"Expenses",null,null,"Address:"]
[null,"Vehicle"]
[null,"Mileage"]
[null,"Home Office",null,null,"Is this the first year of the business? (Select)"]
[null,"Income Statement",{"$nulls":3},{"$f":"IF(L9=\"Yes\",\"Date the business started:\",\"\")","v":""},{"$nulls":4},"2013-02-15"]
[]
[{"$nulls":4},"Main product or service of the business:"]
[]
[{"$nulls":4},"Are you registered for GST/HST? (Select)"]

{"sheet":"Sales Entry","index":2,"n_rows":28,"n_cols":8,"rows_kept":28,"merged":[[1,3,1,9],[3,4,3,8],[4,4,4,8],[5,4,6,8]]}
[]
[{"$nulls":3},"Sales Entry"]
[null,"Index"]
[null,"General",null,null,{"$f":"IF(General!L14=\"Yes\", \"Enter your sales NET of any HST collected you have claimed on you GST/HST return.\",\"Enter your sales amounts below.\")","v":"Enter your sales amounts below."}]
[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,"Vehicle"]
[null,"Mileage"]
[null,"Home Office"]
[null,"Income Statement"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Sold To","Invoice #","Amount"]
{"$rows_empty":11}
[{"$nulls":4},"2013-01-01","ABC Ltd.",999,0]
[{"$nulls":4},"Total",null,null,{"$f":"SUBTOTAL(109,SalesTable[Amount])","v":0}]

{"sheet":"Expense Entry","index":3,"n_rows":34,"n_cols":9,"rows_kept":34,"merged":[[1,3,1,9],[3,4,3,8],[4,4,4,8],[5,4,5,8],[6,4,6,8],[8,4,9,8]]}
[]
[{"$nulls":3},"Expense Entry"]
[null,"Index"]
[null,"General",null,null,{"$f":"IF(General!L14=\"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 with the GST/HST included."}]
[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,"Vehicle",null,null,"Remember - do NOT enter vehicle or home expenses here!"]
[null,"Mileage"]
[null,"Home Office",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"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
{"$rows_empty":17}
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,Expenses[Amount])","v":0}]

{"sheet":"Motor Vehicle","index":4,"n_rows":31,"n_cols":9,"rows_kept":31,"merged":[[1,3,1,9],[3,6,3,7],[21,4,22,8]]}
[]
[{"$nulls":3},"Vehicle Expenses"]
[null,"Index"]
[null,"General",null,null,"Enter the year, make and model of your vehicle:"]
[null,"Sales"]
[null,"Expenses"]
[null,"Vehicle",null,null,"Enter the total KM driven in the year for business purposes:",null,null,{"$f":"Mileage[[#Totals],[Total KM]]","v":0}]
[null,"Mileage",null,null,"Enter the total KM driven in the year:",null,null,0]
[null,"Home Office"]
[null,"Income Statement"]
[{"$nulls":4},"If this is the first year you are claiming vehicle expenses with this vehicle:"]
[]
[{"$nulls":4},"Enter the date you started using your vehicle for business purposes:"]
[]
[{"$nulls":4},"Enter the estimated value of your vehicle on the date above:"]
[]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},{"$f":"IF(General!L14=\"Yes\", \"Enter your expenses NET of any tax if you have claimed the business portion of your auto ITCs on your GST/HST return.\",\"Enter your expenses with the GST/HST included, if applicable.\")","v":"Enter your expenses with the GST/HST included, if applicable."}]
[{"$nulls":4},"Only include business-related parking in this table."]
[{"$nulls":4},"If entering a summary total of an expense, enter 'Summary' as the description."]
[{"$nulls":4},"Select the 'Type' of expense from the drop down menu in the table."]
[{"$nulls":4},"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:"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,Vehicle[Amount])","v":0}]

{"sheet":"Mileage","index":5,"n_rows":22,"n_cols":9,"rows_kept":22,"merged":[[1,3,1,9],[6,4,8,8],[13,4,13,8]]}
[]
[{"$nulls":3},"Mileage Tracker"]
[null,"Index"]
[null,"General",null,null,"Enter the vehicle for which you are tracking:"]
[null,"Sales"]
[null,"Expenses"]
[null,"Vehicle",null,null,"Enter business KM only in this table. Travel between your home and your principal place of business does NOT qualify as business KM. Examples of eligible business KM are driving to and from clients, driving to different job sites, etc."]
[null,"Mileage"]
[null,"Home Office"]
[null,"Income Statement"]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},"Enter the date, and enter your beginning and ending odometer reading for each trip, or enter the total KM driven."]
[{"$nulls":4},"Record the purpose of your travel, i.e. who you went to see/where you went, and your purpose of being there."]
[{"$nulls":4},"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[]
[]
[]
[]
[]
[{"$nulls":4},"Date","Beginning KM","Ending KM","Total KM","Description"]
[{"$nulls":4},"2013-01-01",{"v":100000,"d":"100,000"},{"v":100000,"d":"100,000"},{"$f":"Mileage[Ending KM]-Mileage[Beginning KM]","v":0},"Meeting w/ Mr. Smith at his office - Fergus, ON"]
[{"$nulls":4},"Total",null,null,{"$f":"SUBTOTAL(109,Mileage[Total KM])","v":0}]

{"sheet":"Home Office","index":6,"n_rows":31,"n_cols":9,"rows_kept":31,"merged":[[1,3,1,9],[3,6,3,7],[5,5,6,7],[7,5,8,7],[20,4,21,8]]}
[]
[{"$nulls":3},"Home Office Expenses"]
[null,"Index"]
[null,"General",null,null,"Are you eligible to claim home office expenses?  "]
[null,"Sales",null,null,"You must meet ONE of the two following conditions:"]
[null,"Expenses",{"$nulls":3},"1) Your principle place of business is you home - i.e., you don't rent an office/have another workplace you work from more regularly than your home."]
[null,"Vehicle"]
[null,"Mileage",{"$nulls":3},"2) Your home office space is used exclusively for business purposes AND you use your home office space to meet clients on a regular basis."]
[null,"Home Office"]
[null,"Income Statement"]
[{"$nulls":4},"Determining business % use:"]
[]
[{"$nulls":5},"Enter the total area used for business:"]
[{"$nulls":5},"Enter the total area of your home:"]
[]
[]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},{"$f":"IF(General!L14=\"Yes\", \"Enter your expenses NET of any tax if you have claimed the business portion of your home office ITCs on your GST/HST return.\",\"Enter your expenses with the GST/HST included, if applicable.\")","v":"Enter your expenses with the GST/HST included, if applicable."}]
[{"$nulls":4},"If entering a summary total of an expense, enter 'Summary' as the description."]
[{"$nulls":4},"Select the 'Type' of expense from the drop down menu in the table."]
[{"$nulls":4},"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:"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,HomeOffice[Amount])","v":0}]

{"sheet":"Income Statement","index":7,"n_rows":75,"n_cols":8,"rows_kept":75,"merged":[[1,3,1,9],[3,4,3,8],[7,4,7,5],[36,4,36,5],[38,4,38,5],[55,4,55,5],[56,4,56,5],[57,4,57,5],[59,4,59,5],[73,4,73,5],[74,4,74,5]]}
[]
[{"$nulls":3},"Income Statement"]
[null,"Index"]
[null,"General",null,null,"This is a summary of all numerical data entered in this workbook for use in preparation of your tax return."]
[null,"Sales"]
[null,"Expenses",null,null,"Revenues",null,null,{"$f":"Sales","v":0}]
[null,"Vehicle"]
[null,"Mileage",null,null,"Less: Cost of Goods Sold",null,null,{"$f":"SUM(IF(Expenses[Type]=Validation!C4,Expenses[Amount],0))","v":0}]
[null,"Home Office"]
[null,"Income Statement",null,null,"Gross Profit",null,null,{"$f":"H6-H8","v":0}]
[]
[{"$nulls":4},"Expenses"]
[{"$nulls":5},"Advertising",{"$f":"SUM(IF(Expenses[Type]=Validation!C1,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Meals & Entertainment",{"$f":"SUM(IF(Expenses[Type]=Validation!C13,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Bad Debts",{"$f":"SUM(IF(Expenses[Type]=Validation!C2,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Insurance",{"$f":"SUM(IF(Expenses[Type]=Validation!C8,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Interest",{"$f":"SUM(IF(Expenses[Type]=Validation!C9,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Business tax, fees, subscriptions, etc.",{"$f":"SUM(IF(Expenses[Type]=Validation!C3,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Office Expenses",{"$f":"SUM(IF(Expenses[Type]=Validation!C14,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Supplies",{"$f":"SUM(IF(Expenses[Type]=Validation!C18,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Legal, accounting, other professional fees",{"$f":"SUM(IF(Expenses[Type]=Validation!C10,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Management & admin fees",{"$f":"SUM(IF(Expenses[Type]=Validation!C12,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Rent",{"$f":"SUM(IF(Expenses[Type]=Validation!C16,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Maintenance & repairs",{"$f":"SUM(IF(Expenses[Type]=Validation!C11,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Salaries & wages",{"$f":"SUM(IF(Expenses[Type]=Validation!C17,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Property taxes",{"$f":"SUM(IF(Expenses[Type]=Validation!C15,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Travel",{"$f":"SUM(IF(Expenses[Type]=Validation!C20,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Telephone & utilities",{"$f":"SUM(IF(Expenses[Type]=Validation!C19,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Fuel Costs (non motor vehicle)",{"$f":"SUM(IF(Expenses[Type]=Validation!C7,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Delivery, freight, express",{"$f":"SUM(IF(Expenses[Type]=Validation!C5,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Motor vehicle expenses (below)",{"$f":"IFERROR(H58,0)","v":0}]
[{"$nulls":5},"Business-use-of-home (below)",{"$f":"IFERROR(H75,0)","v":0}]
[{"$nulls":5},"Other expenses",{"$f":"SUM(IF(Expenses[Type]=Validation!C21,Expenses[Amount],0))","v":0}]
[]
[{"$nulls":4},"Total Expenses",null,null,{"$f":"SUM(G13:G34)","v":0}]
[]
[{"$nulls":4},"Net Income (Loss) before Capital Cost Allowance",null,null,{"$f":"H10-H35","v":0}]
[]
[{"$nulls":4},"Additional Information"]
[{"$nulls":5},"Equipment/other major purchases",{"$f":"SUM(IF(Expenses[Type]=Validation!C6,Expenses[Amount],0))","v":0}]
[]
[{"$nulls":4},"Motor Vehicle Expenses"]
[]
[{"$nulls":5},"Business KM",{"$f":"'Motor Vehicle'!H7","v":0}]
[{"$nulls":5},"Total KM",{"$f":"'Motor Vehicle'!H8","v":0}]
[{"$nulls":5},"% Business use",{"$f":"G44/G45","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":5},"Fuel",{"$f":"SUM(IF(Vehicle[Type]=Validation!J1,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Interest",{"$f":"SUM(IF(Vehicle[Type]=Validation!J6,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Insurance",{"$f":"SUM(IF(Vehicle[Type]=Validation!J3,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"License & registration",{"$f":"SUM(IF(Vehicle[Type]=Validation!J4,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Maintenance & repairs",{"$f":"SUM(IF(Vehicle[Type]=Validation!J2,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Leasing",{"$f":"SUM(IF(Vehicle[Type]=Validation!J5,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Other",{"$f":"SUM(IF(Vehicle[Type]=Validation!J8,Vehicle[Amount],0))","v":0}]
[{"$nulls":4},"Total",null,null,{"$f":"SUM(G48:G54)","v":0}]
[{"$nulls":4},"Less: Personal Portion",null,null,{"$f":"-H55*(1-G46)","v":{"$error":"#DIV/0!"}}]
[{"$nulls":4},"Add: Business-Related Parking",null,null,{"$f":"SUM(IF(Vehicle[Type]=Validation!J7,Vehicle[Amount],0))","v":0}]
[{"$nulls":4},"Total Motor Vehicle Expense",null,null,{"$f":"SUM(H55:H57)","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":4},"Business-use-of-home expenses"]
[]
[{"$nulls":5},"Business use",{"$f":"'Home Office'!H13","v":0}]
[{"$nulls":5},"Total",{"$f":"'Home Office'!H14","v":0}]
[{"$nulls":5},"% Business use",{"$f":"G62/G63","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":5},"Heat",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M1,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Electricity",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M2,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Insurance",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M3,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Maintenance",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M4,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Mortgage Interest",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M5,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Property Taxes",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M6,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Other",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M7,HomeOffice[Amount],0))","v":0}]
[{"$nulls":4},"Total",null,null,{"$f":"SUM(G66:G72)","v":0}]
[{"$nulls":4},"Less: Personal Portion",null,null,{"$f":"-H73*(1-G64)","v":{"$error":"#DIV/0!"}}]
[{"$nulls":4},"Total Business-use-of-home",null,null,{"$f":"SUM(H73:H74)","v":{"$error":"#DIV/0!"}}]

{"sheet":"Validation","index":8,"n_rows":21,"n_cols":13,"rows_kept":21,"hidden":true}
["Yes",null,"Advertising",{"$nulls":6},"Fuel",null,null,"Heat"]
["No",null,"Bad Debts",{"$nulls":6},"Maintenance & repairs",null,null,"Electricity"]
[null,null,"Business tax, fees, licenses, dues, memberships, subscriptions",{"$nulls":6},"Insurance",null,null,"Insurance"]
[null,null,"Cost of goods/materials",{"$nulls":6},"License & registration",null,null,"Maintenance"]
[null,null,"Delivery, freight, express",{"$nulls":6},"Leasing costs",null,null,"Mortgage interest"]
[null,null,"Equipment/other major purchases",{"$nulls":6},"Interest",null,null,"Property taxes"]
[null,null,"Fuel costs (non-vehicle)",{"$nulls":6},"Parking",null,null,"Other"]
[null,null,"Insurance",{"$nulls":6},"Other"]
[null,null,"Interest"]
[null,null,"Legal, accounting, other professional fees"]
[null,null,"Maintenance & repairs"]
[null,null,"Management & administration fees"]
[null,null,"Meals & entertainment"]
[null,null,"Office expenses"]
[null,null,"Property taxes"]
[null,null,"Rent"]
[null,null,"Salaries, wages & benefits"]
[null,null,"Supplies"]
[null,null,"Telephone & utilities"]
[null,null,"Travel"]
[null,null,"Other"]