Search - 侵犯公民个人信息罪 交易明细 计算条数

For more information regarding these restrictions, refer to ¶ 3.73 to 3.77 of Income Tax Folio S1-F3-C3. ... Marilyn’s eligible dependant tax credit is calculated as follows: (Amount for an eligible dependant (maximum if dependant eligible for the family caregiver amount) – Abigail’s net income) × the lowest tax rate for the year = ($13,595 − $8,000) × 15% = $839 To determine whether Marilyn is entitled to an amount in addition to the eligible dependant tax credit, she must know what she could have claimed for the caregiver tax credit or the infirm dependant tax credit. Marilyn’s infirm dependant tax credit in respect of Abigail would have been calculated as follows: [Infirm dependant amount (maximum per dependant) – (Abigail’s net income – net income threshold for infirm dependant amount)] × 15% = [$6,788 − ($8,000 − $6,807)] × 15% = $839 Marilyn’s caregiver tax credit would have been calculated as follows: Caregiver amount (maximum per dependant eligible for the family caregiver amount) × 15% = $6,788 × 15% = $1,018 (Note that Abigail’s income does not exceed the Net income threshold for caregiver amount, and therefore her income does not reduce the calculation for the Caregiver amount for Marilyn) Additional tax credit Paragraph 118(4)(c) prevents Marilyn from claiming the caregiver tax credit. ...

Non-qualifying debts = total testamentary debts of the trust minus any amounts described in ¶ 1.43. ... Non-qualifying debts = total testamentary debts – (amounts described in ¶1.43) = $1,260,000 – ($800,000 + $100,000) = $360,000 Step 3: Determine the listed property. ... Pursuant to subparagraph 70(7)(b)(iii), the capital gain on the share is calculated as follows: A x (B- C) ÷ B where: A = the capital gain or loss otherwise determined B = the FMV of the one designated property immediately after death C = listed value excess Capital gain on the share = $30,000 x ($90,000- $40,000) ÷ $90,000 = $16,667 Vacant Land The capital gain on the vacant land resulting from the deemed disposition under subsection 70(5) is calculated as follows: Capital gain = FMV minus ACB = $410,000- $300,000 = $110,000 Therefore, the total capital gain to be included in the deceased’s income is $126,667 ($16,667 + $110,000). ...

NBIT – Non-business-income tax as defined in subsection 126(7). SFTC – Special foreign tax credit as defined in subsection 127.54(2). ... UFTC – Unused foreign tax credit as defined in subsection 126(7). WI – Worldwide income for the year. ... Applying the formula, FNBI ÷ WI(1) x CTOP(a): = $30,000 ÷ $50,000 x $10,000 = $6,000 Business-income 1.75 For each foreign jurisdiction to which a taxpayer pays a BIT a separate foreign tax credit is calculated. ...

Alternatively, the unused portion may be transferred to, and claimed as a tax credit by, the student’s spouse or common-law partner (see ¶ 2.55) or the parent or grandparent of either the student or the student’s spouse or common-law partner (see ¶ 2.59). ... The formula 2.50 The amount of the student’s unused tuition, education, and textbook tax credits at the end of a tax year is determined by the following formula, found in subsection 118.61(1): A + (B – C) – (D + E) The variables in this formula are as follows: A is the student’s unused tuition, education, and textbook tax credits at the end of the previous year. ... (B- C) Sub-total $475 $675 D Carry-forward amount deducted in the year NIL NIL E Tuition, education, and textbook amount transferred to designated individual NIL NIL (D + E) Sub-total NIL NIL A + (B- C)- (D + E) Carry-forward amount $475 $1,150 Accordingly, Mr. ...

At the time the Loan was issued, the relevant spot rate was C$1.00 = US$0.80. ... The Bank of Canada noon rate on December 31, 2014 was C$1.00 = US$1.00. ... At the time the loan was made, the rate of exchange was US$1.00 = C$1.25. ...

As a result, the condition in ¶ 1.1(c) will be met in respect of these amalgamations. ... Subparagraph 256(7)(b)(ii) is discussed in ¶ 1.49(a). In such circumstances, the CRA will not accept that the target corporation has only one deemed year-end. ... The application of subsection 80.01(3) is not limited to a qualifying amalgamation described in ¶ 1.1 but may apply to any amalgamation. ...

As a result, the amount of artists' employment expenses that can be carried forward to deduct in a future year is still $50 ($2,000 eligible – $650 deductible under paragraph 8(1)(q) – $1,300 deductible under paragraph 8(1)(h)). ... Gifts of works of art from a visual artist’s inventory are discussed in ¶ 1.88 to 1.94. ... The eligible amount of Alex’s charitable gifts would be $58,000 ($60,000 designated FMV – $2,000 advantage). ...

This applies to all of the properties described in subsection 1100(1) of the Regulations, except: Class 14 patents, franchises, concessions and licences — 1100(1)(c); timber limits and cutting rights — 1100(1)(e); property included in Class 15 acquired for the purpose of cutting and removing merchantable timber — 1100(1)(f); industrial mineral mines — 1100(1)(g); certified productions — 1100(1)(l); Canadian film or video productions — 1100(1)(m); Class 28 mining equipment — 1100(1)(w) and 1100(1)(x); Class 41 mining equipment — 1100(1)(y); property for more than one mine — 1100(1)(ya); year 2000 computer hardware and systems software — 1100(1)(zg); and year 2000 computer software — 1100(1)(zh). 1.43 The adjustment for a short-fiscal period applies in addition to the half-year rule. ... However, this may not always be the case – see ¶ 1.86 for comments on the application of subsection 13(21.1). ... Building Fair market value (FMV) $100,000 Capital cost $200,000 Cost amount (UCC) $180,000 Land FMV $400,000 ACB $300,000 Results: The deemed proceeds of disposition of the building are calculated under paragraph 13(21.1)(b) as the total of A + B, where: A = the proceeds of disposition (POD) otherwise determined ($100,000) A = $100,000 and B = ½ of the amount by which the greater of: Cost amount (UCC) ($180,000); and FMV of building ($100,000) exceeds The POD otherwise determined (A) ($100,000) B = ½ of (180,000 – 100,000) B = $40,000 The deemed proceeds of disposition of the building are A ($100,000) + B ($40,000) = $140,000, resulting in a reduced terminal loss of $40,000 ($180,000- $140,000). ...

For further information on the calculation of child care expenses and examples, see ¶ 1.38 to 1.42 for the general rule and ¶ 1.43 to 1.44 for the higher income taxpayer. ... A claim for the child care expense deduction is made by filing Form T778, Child Care Expenses Deduction (see ¶ 1.47). ... See ¶ 1.45 to 1.46 for further information on the calculation of child care expenses for students. ...

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