Search - 三河市 市委书记 现任
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Folio Summary
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Swap Transaction
S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Swap Transaction Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Swap Transaction Permitted exceptions 3.25 Contributions, distributions to the plan’s controlling individual, and purchase and sale transactions between an individual’s two plans with the same tax attributes (for example, TFSA to TFSA or RRSP to RRSP/RRIF) are not treated as swap transactions. ...
Folio Summary
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subparagraph (b)(iii)
S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (b)(iii) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(iii) Any increase in value traceable to plan property acquired under a swap transaction is subject to advantage tax 3.24 A swap transaction is expressly included in the list of transactions that are treated as an advantage. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Section 262
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Section 262 Summary Under Tax Topics- Income Tax Act- Section 262 OTC systems not included 1.18 Over-the-counter (OTC) quotation systems, such as the OTC Bulletin Board and OTC Link ATS (formerly Pink Sheets) in the United States, are not designated stock exchanges. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph 4900(1)(b)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(b) Back-dating rule effective for Reg. 4900(1)(b) purposes 1.24 The post-amble of the public corporation definition in subsection 89(1) allows a new corporation to elect to be deemed to have been a public corporation since its date of incorporation.... ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.01(4)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(4) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(4) Inclusion of units held in relative's RRSP 2.12 In determining whether an individual has a significant interest in a trust, any units of the trust held in registered plans of family members who are related to the individual must be counted. ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.06(2)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.06(2) Summary Under Tax Topics- Income Tax Act- Section 207.06- Subsection 207.06(2) Factors relevant to waiver of tax 2.36 Subsection 207.06(2) gives the Minister the authority to waive or cancel all or part of the 50% tax on prohibited investments or the 100% advantage tax in appropriate circumstances. ...
Current CRA website
Evaluation study – Electronic services – Individual compliance behaviour – Tax return filing
The CRA has also transformed its tax administration – organization, work processes and systems – to align with advancements in electronic tax return filing. ... (Figure D.4) Figure D.4 – Number and percentage of tax returns filed by youth and seniors and by filing method for tax year 2014 Age Category # of Returns Filed % of Paper % of Electronic – Total % of Electronic – NETFILE % of Electronic- EFILE Less than 20 1,120,329 21% 79% 23% 56% 65 + 5,774,836 22% 78% 20% 58% National total 27,835,591 16% 84% 28% 56% Source: 2014 Tax Returns Self-Employed The self-employed group was created by using the major source of income as reported on the 2014 tax return. ... (Figure D.6) Figure D.6 – Number and percentage of tax returns filed for newcomers by province and territory and by filing method for tax years 2013 and 2014 Province and Territory # of Returns Filed in 2013 # of Returns filed in 2014 % of Paper in 2013 % of Paper in 2014 % of electronic – Total in 2013 % of Electronic – Total in 2014 % of Electronic – NETFILE for 2013 % of Electronic – NETFILE for 2014 % of Electronic – EFILE for 2013 % of Electronic – EFILE for 2014 AB 40,692 39,079 47% 13% 53% 87% 7% 24% 46% 63% BC 38,319 34,931 54% 20% 46% 80% 8% 23% 38% 57% MB 9,356 8,813 51% 16% 49% 84% 7% 26% 42% 58% NB 1,656 1,480 41% 13% 59% 87% 5% 15% 54% 72% NL 1,155 1,094 41% 15% 59% 85% 7% 27% 52% 58% NT 173 156 65% 8% 35% 92% 9% 20% 26% 72% NS 2,781 2,401 48% 21% 52% 79% 8% 21% 44% 58% NU 22 20 55% 40% 45% 60% 9% 20% 36% 40% ON 92,068 84,108 47% 17% 53% 83% 7% 19% 46% 64% PEI 579 499 47% 16% 53% 84% 9% 22% 44% 62% QC 38,139 35,142 65% 23% 35% 77% 5% 23% 30% 54% SK 8,714 8,021 40% 12% 60% 88% 6% 21% 54% 67% YT 176 167 55% 11% 45% 89% 12% 29% 33% 60% NR 1,604 1,351 93% 99% 7% 1% 1% 0.1% 6% 0.9% Total newcomers 235,434 217,262 51% 18% 49% 82% 7% 21% 42% 61% National total 27,835,591 16% 84% 28% 56% Source: 2013 and 2014 Tax Returns Gender The gender group was identified by the gender field in the T1 master database of the 2014 tax return filing population. ...
Technical Interpretation - Internal summary
15 January 2004 Internal T.I. 2003-0026827 - Non-resident & Tuition & Educations credits -- summary under Section 118.9
Also released under document number 2003-00268270.
15 January 2004 Internal T.I. 2003-0026827- Non-resident & Tuition & Educations credits-- summary under Section 118.9 Summary Under Tax Topics- Income Tax Act- Section 118.9 no ability of child to transfer the credit where she was a non-resident with no Cdn. source of income A Canadian-resident father is claiming tuition and education tax credits transferred under s. 118.9 from his non-resident daughter who has been living with her mother in the U.S. since the couple’s divorce and has now been attending university in the U.S. ... The Directorate stated: Based on the line of reasoning in Oceanspan … and other cases … an individual who is not resident in Canada and who has no Canadian source income would not be entitled to the tuition and education tax credits. The individual is not liable to pay tax in Canada, and therefore has no need to utilize the provisions permitting the tax credits. … If the daughter was required to compute tax payable under Part I of the Act, then we agree that she would be entitled to the tuition tax credit under section 118.5 of the Act, assuming she otherwise qualified. … These credits, then, would be eligible for transfer to her father under the rules in sections 118.81 and 118.9. ...
Conference summary
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6 - Curr Use & 95(2)(a)(ii)(B) & (D) -- summary under Clause 95(2)(a)(ii)(B)
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6- Curr Use & 95(2)(a)(ii)(B) & (D)-- summary under Clause 95(2)(a)(ii)(B) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(a)- Subparagraph 95(2)(a)(ii)- Clause 95(2)(a)(ii)(B) application of current use test under s. 20(1)(c) FA Finco, a foreign affiliate of Canadian Parent, lends money to FA Acquireco LLC (a US fiscally-transparent subsidiary of FA Holdco (which is a non-transparent Delaware subsidiary of Canadian Parent) to acquire all the shares of FA Target LLC (also fiscally transparent), which is merged into FA Acquireco LLC (renamed “Mergeco LLC”). ... Since Mergeco is a disregarded entity, Reg. 5907(1) – earnings – (a)(iii) requires such earnings to be computed under Part I for such purposes. This wording engages the current use test under s. 20(1)(c) – which should be satisfied since the Mergeco property would be used in an active business. ...
Conference summary
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan -- summary under Private Health Services Plan
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6- 2022 CALU – Q10 – Private Health Services Plan-- summary under Private Health Services Plan Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Private Health Services Plan a health spending account for a single shareholder/employee likely does not qualify as a PHSP Can a health spending account (HSA) (under which an employer agrees to reimburse its employees’ hospital and medical expenses incurred during the year up to a pre-determined limit) established for a single shareholder/employee (and family members) qualify as a private health services plan (PHSP)? CRA responded: [F]or a plan to be a PHSP … the plan must be a plan of insurance. ... Therefore, it … would likely not constitute a plan in the nature of insurance and consequently, would not qualify as a PHSP. ...