Search - まっすぐに蹴る ネタバレ

Line 476 – Tax paid by instalments ⬤ ▮ ▲ Claim the total instalment payments you made for your taxes for 2014. ... Line 484 – Refund ⬤ ▮ ▲ If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. ... Line 485 – Balance owing ⬤ ▮ ▲ If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Step 1 A = Annual taxable income with the non-periodic payment payable now = [(IYTD – FYTD – F2YTD – U1YTD) + (PR × (I – F – F2 – U1)) – F1 – HD]* + (B – F3)**+ (B1 – F4)** = [($30,000 – $1,350 – $0 – $150) + (22 × ($1,100 – $45 – $0 – $5)) – $0 – $0] + ($2,500 – $1,000] + ($1,000 – $0) = $28,500 + (22 × $1,050) + $1,500 + $1,000 = $54,100 Step 2 A = Annual taxable income without the non-periodic payment payable now = [(IYTD − FYTD − F2YTD − U1YTD) + (PR × (I − F − F2 − U1)) − F1 − HD]* + (B1 − F4)** = [($30,000 − $1,350 − $0 − $150) + (22 × ($1,100 − $45 − $0 − $5)) − $0 − $0] + ($1,000 − $0) = $28,500 + (22 × $1,050) + $1,000 = $52,600 After you have calculated the annual taxable income, factor A, in steps 1 and 2, calculate the factors T1 and T2 in the same way as for regular remuneration. ... T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. Where: T4 = (V × A) − KP − K1P − K2P − K3P Where: KP  = $0 K1P = 0.10 × TCP K2P = [(0.10 × (P × C, maximum $2,425.50)) + (0.10 × (P × EI, maximum $913.68))]* V1, S, and LCP = $0 British Columbia: T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Tax bracket rates 1st 2nd 3rd 4th 5th 6th Basic amount Child amount Index rate CEC Federal 0.15 0.22 0.26 0.29     11,138 2,255 0.9% 1,127 AB 0.10           17,787   1.1 %   BC 0.0506 0.0770 0.1050 0.1229 0.1470 0.1680 9,869   0.1%   MB 0.108 0.1275 0.174       9,134   –   NB 0.0968 0.1482 0.1652 0.1784     9,472   0.9%   NL 0.077 0.125 0.133       8,578   1.5%   NT 0.059 0.086 0.122 0.1405     13,668   0.9%   NS 0.0879 0.1495 0.1667 0.175 0.21   8,481   –   NU 0.04 0.07 0.09 0.115     12,567   0.9%   ON 0.0505 0.0915 0.1116 0.1316     9,670   1.0%   PE 0.098 0.138 0.167       7,708   –   SK 0.11 0.13 0.15       15,378 5,834 0.9%   YT 0.0704 0.0968 0.1144 0.1276     11,138 2,255 0.9% 1,127 *QC The Quebec abatement is 16.5 %. ...

Line 101 – Employment income ⬤ ▲ Report the total of amounts shown in box 14 of all your T4 slips. ... Line 130 – Other income ⬤ ▮ ▲ Use this line to report taxable income that has not been or should not be reported anywhere else on the return. ... Lines 135 to 143 – Self-employment income ⬤ ▮ ▲ Report on the appropriate line your gross and net income or loss from self-employment. ...

Line 101 – Employment income ⬤ ▲ Report the total of amounts shown in box 14 of all your T4 slips. ... Line 130 – Other income ⬤ ▮ ▲ Use this line to report taxable income that has not been or should not be reported anywhere else on the return. ... Lines 135 to 143 – Self-employment income ⬤ ▮ ▲ Report on the appropriate line your gross and net income or loss from self-employment. ...

July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 1 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.087 0 35,148 – 70,295 0.145 2,039 70,295 – 125,500 0.158 2,952 125,500 – 175,700 0.173 4,835 175,700 – and over 0.183 6,592 K1P = 0.087 × TCP K2P = [(0.087 × (P × C, maximum $2,544.30)) + (0.087 × (P × EI, maximum $955.04))]* V1 and S = $0 V2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 10% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $100 + 10% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $200 + 10% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $300 + 10% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $400 + 10% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $500 + 10% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $600 + 10% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $700 + 10% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $800 + 10% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $900 + 10% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $1,000 + 10% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $1,100 + 10% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $35 0,000 ≤ $400,000, V2 = $1,200 + 10% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $1,300 + 10% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $1,400 + 10% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $1,500 + 10% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $1,600 + 10% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $1,700 + 10% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... Newfoundland and Labrador T2 = T4 + V1 + V2 − S − LCP If the result is negative, T2 = $0. ... July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 2 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.0820 0 35,148 – 70,295 0.1350 1,863 70,295 – 125,500 0.1455 2,601 125,500 – 175,700 0.1580 4,170 175,700 – and over 0.1680 5,927 K1P = 0.0820 × TCP K2P = [(0.0820 × (P × C, maximum $2,544.30)) + (0.0820 × (P × EI, maximum $955.04))]* V1 and S = $0 V 2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 5% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $50 + 5% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $100 + 5% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $150 + 5% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $200 + 5% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $250 + 5% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $300 + 5% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $350 + 5% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $400 + 5% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $450 + 5% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $500 +5% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $550 + 5% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $350,000 ≤ $400,000, V2 = $600 + 5% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $650 + 5% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $700 + 5% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $750 + 5% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $800 + 5% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $850 + 5% × the lesser of: (i) $1,000; and (ii) A – $600,000. ...

July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 1 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.087 0 35,148 – 70,295 0.145 2,039 70,295 – 125,500 0.158 2,952 125,500 – 175,700 0.173 4,835 175,700 – and over 0.183 6,592 K1P = 0.087 × TCP K2P = [(0.087 × (P × C, maximum $2,544.30)) + (0.087 × (P × EI, maximum $955.04))]* V1 and S = $0 V2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 10% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $100 + 10% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $200 + 10% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $300 + 10% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $400 + 10% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $500 + 10% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $600 + 10% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $700 + 10% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $800 + 10% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $900 + 10% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $1,000 + 10% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $1,100 + 10% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $35 0,000 ≤ $400,000, V2 = $1,200 + 10% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $1,300 + 10% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $1,400 + 10% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $1,500 + 10% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $1,600 + 10% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $1,700 + 10% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... July 2016 Newfoundland and Labrador tax rates and income thresholds- Option 2 Annual taxable income (A) More than – Not more than ($) Rate (V) Constant ($) (KP) 0 – 35,148 0.0820 0 35,148 – 70,295 0.1350 1,863 70,295 – 125,500 0.1455 2,601 125,500 – 175,700 0.1580 4,170 175,700 – and over 0.1680 5,927 K1P = 0.0820 × TCP K2P = [(0.0820 × (P × C, maximum $2,544.30)) + (0.0820 × (P × EI, maximum $955.04))]* V1 and S = $0 V 2 = when A ≤ $50,000, V2 = $0. when A > $50,000 ≤ $55,000, V2 = 5% × the lesser of: (i) $1,000; and (ii) A – $50,000. when A > $55,000 ≤ $60,000, V2 = $50 + 5% × the lesser of: (i) $1,000; and (ii) A – $55,000. when A > $60,000 ≤ $65,000, V2 = $100 + 5% × the lesser of: (i) $1,000; and (ii) A – $60,000. when A > $65,000 ≤ $70,000, V2 = $150 + 5% × the lesser of: (i) $1,000; and (ii) A – $65,000. when A > $70,000 ≤ $75,000, V2 = $200 + 5% × the lesser of: (i) $1,000; and (ii) A – $70,000. when A > $75,000 ≤ $80,000, V2 = $250 + 5% × the lesser of: (i) $1,000; and (ii) A – $75,000. when A > $80,000 ≤ $100,000, V2 = $300 + 5% × the lesser of: (i) $1,000; and (ii) A – $80,000. when A > $100,000 ≤ $125,000, V2 = $350 + 5% × the lesser of: (i) $1,000; and (ii) A – $100,000. when A > $125,000 ≤ $175,000, V2 = $400 + 5% × the lesser of: (i) $1,000; and (ii) A – $125,000. when A > $175,000 ≤ $250,000, V2 = $450 + 5% × the lesser of: (i) $1,000; and (ii) A – $175,000. when A > $250,000 ≤ $300,000, V2 = $500 +5% × the lesser of: (i) $1,000; and (ii) A – $250,000. when A > $300,000 ≤ $350,000, V2 = $550 + 5% × the lesser of: (i) $1,000; and (ii) A – $300,000. when A > $350,000 ≤ $400,000, V2 = $600 + 5% × the lesser of: (i) $1,000; and (ii) A – $350,000. when A > $400,000 ≤ $450,000, V2 = $650 + 5% × the lesser of: (i) $1,000; and (ii) A – $400,000. when A > $450,000 ≤ $500,000, V2 = $700 + 5% × the lesser of: (i) $1,000; and (ii) A – $450,000. when A > $500,000 ≤ $550,000, V2 = $750 + 5% × the lesser of: (i) $1,000; and (ii) A – $500,000. when A > $550,000 ≤ $600,000, V2 = $800 + 5% × the lesser of: (i) $1,000; and (ii) A – $550,000. when A > $600,000, V2 = $850 + 5% × the lesser of: (i) $1,000; and (ii) A – $600,000. ... K2P = [(0.098 × (P × C, maximum $2,544.30)) + (0.098 × (P × EI, maximum $955.04))]* V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, S and LCP = $0 Date modified: 2016-05-16 ...

K2P = [(0.098 × (P × C, maximum $2,564.10)) + (0.098 × (P × EI, maximum $836.19))]* V1 = Where T4 ≤$12,500, V1 = $0 Where T4 > $12,500, V1 = 0.10 × (T4 − $12,500) S and LCP = $0 Saskatchewan: T2 =T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Prince Edward Island T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... K2P = [(0.098 × (P × C, maximum $2,454.10)) + (0.098 × (P × EI, maximum $836.19))]* V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, V1 = 0.10 × (T4 − $12,500) S and LCP = $0 Saskatchewan T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ...

Prince Edward Island T2 =T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Prince Edward Island T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, V1 = 0.10 × (T4 − $12,500) S and LCP = $0 Report a problem or mistake on this page Thank you for your help! ...