Search - 丁薛祥 2025年年龄

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Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Paragraph 6(2)(a)

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Paragraph 6(2)(a) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(a) Example 5 A student in Ontario with a New Brunswick permanent address purchases for $250 at an Ontario membership desk a six-month membership to use the club’s fitness facilities, which are in both provinces. ...
Current CRA website

CDB guideline table effective July 2025 – June 2026 (2024 base year)

CDB guideline table effective July 2025 June 2026 (2024 base year) Child disability benefit (CDB) amounts per month for one to three eligible dependants Child disability benefit (CDB) amounts per month for one to three eligible dependants Adjusted family net income ($) One eligible dependant ($/month) Two eligible dependants ($/month) Three eligible dependants ($/month) Under $75,000 $284.25 $568.50 $852.75 $80,000 $284.25 $568.50 $852.75 $85,000 $274.18 $550.55 $834.80 $95,000 $247.51 $503.05 $787.30 $105,000 $220.84 $455.55 $739.80 $115,000 $194.18 $408.05 $692.30 $125,000 $167.51 $360.55 $644.80 $135,000 $140.84 $313.05 $597.30 $145,000 $114.18 $265.55 $549.80 $155,000 $87.51 $218.05 $502.30 $165,000 $60.84 $170.55 $454.80 $175,000 $34.18 $123.05 $407.30 $185,000 $7.51 $75.55 $359.80 $195,000 $0.00 $28.05 $312.30 $205,000 $0.00 $0.00 $264.80 $215,000 $0.00 $0.00 $217.30 $225,000 $0.00 $0.00 $169.80 $235,000 $0.00 $0.00 $122.30 $245,000 $0.00 $0.00 $74.80 $250,000 $0.00 $0.00 $51.05 $255,000 $0.00 $0.00 $27.30 Page details Date modified: 2025-06-16 ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Canadian Rights

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Canadian Rights Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 2- Canadian Rights Limitation in situs of use determined by the agreement or by factual limitations 14. The general place of supply rules can require a determination of the extent, if any, to which the use of the Canadian rights is limited to one or more provinces, which may generally be found in the terms of the agreement for the supply governing the use of the rights. 15. ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Paragraph 6(2)(c)

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Paragraph 6(2)(c) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(c) Example 10 An Ontario company supplies a Quebec company with a copyright for $500 that can only be used in Ontario and Nova Scotia and, in the ordinary course of business, obtains a Quebec address of the recipient. ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 8(b)(i)(A)

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Clause 8(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 8- Paragraph 8(b)- Subparagraph 8(b)(i)- Clause 8(b)(i)(A) Example 15 An Ontario company licenses software to a Quebec company for use throughout Canada with the only business address of the recipient received in the ordinary course of business being an address in Quebec, which is the place of supply. ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Section 11

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Section 11 Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 11 Example 33 A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download rights to digitized content, and with no restrictions as to where subscribers may use the website access. ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(B)

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(B) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(B) Primacy generally accorded to the contracting address 50. ...
Current CRA website

RC634 Monthly Beer Credit Claim Worksheet – April 1, 2025 to March 31, 2026

RC634 Monthly Beer Credit Claim Worksheet April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc634-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 Fillable PDF (rc634-fill-24e.pdf) 2023 Fillable PDF (rc634-fill-23e.pdf) 2022 Fillable PDF (rc634-fill-07-22e.pdf) 2022 Fillable PDF (rc634-fill-22e.pdf) 2021 Fillable PDF (rc634-fill-21e.pdf) 2020 Fillable PDF (rc634-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc634-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 Standard print PDF (rc634-24e.pdf) 2023 Standard print PDF (rc634-23e.pdf) 2022 Standard print PDF (rc634-07-22e.pdf) 2022 Standard print PDF (rc634-22e.pdf) 2021 Standard print PDF (rc634-21e.pdf) 2020 Standard print PDF (rc634-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website

RC633 Monthly Beer Revenue Worksheet – April 1, 2025 to March 31, 2026

RC633 Monthly Beer Revenue Worksheet April 1, 2025 to March 31, 2026 Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (rc633-fill-25e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2024 Fillable PDF (rc633-fill-24e.pdf) 2023 Fillable PDF (rc633-fill-23e.pdf) 2022 Fillable PDF (rc633-fill-07-22e.pdf) 2022 Fillable PDF (rc633-fill-22e.pdf) 2021 Fillable PDF (rc633-fill-21e.pdf) 2020 Fillable PDF (rc633-fill-20e.pdf) Print and fill out by hand Standard print PDF (rc633-25e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2024 Standard print PDF (rc633-24e.pdf) 2023 Standard print PDF (rc633-23e.pdf) 2022 Standard print PDF (rc633-07-22e.pdf) 2022 Standard print PDF (rc633-22e.pdf) 2021 Standard print PDF (rc633-21e.pdf) 2020 Standard print PDF (rc633-20e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Administrative Policy summary

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025 -- summary under Clause 6(2)(b)(i)(C)

GST/HST Memorandum 3-3-5 “Place of Supply in a Province General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(C) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(C) Reg. 6(2)(b)(i)(C) could apply, e.g., to a billing address 53. ... [In this context] there is no requirement for the address of the recipient to be an address at which the recipient is located. 55. The types of addresses that could fall under this Rule could include an address of the recipient such as a billing address. ...

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