Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Filter by Type:

Results 101 - 110 of 43059 for 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
Current CRA website

Line 12906 – Taxable FHSA income – other

Line 12906 – Taxable FHSA income – other Other taxable first home savings account (FHSA) income includes the following: the amount of taxable distributions that you received in the year as a beneficiary upon the death of an FHSA holder the fair market value of any property in the FHSA that was used as security for a loan any property that remains in the deceased holder’s FHSA at the end of the exempt period you are entitled to as a beneficiary Enter the amount from box 24 and box 28 of all T4FHSA slips. ... Forms and publications Income tax package T4FHSA, First Home Savings Account Statement Related topics Line 12905 – Taxable first home savings account (FHSA) income Line 20805 – FHSA deduction Line 23200 – Other deductions Death and FHSAs Page details Date modified: 2025-01-21 ...
Technical Interpretation - Internal

21 April 2015 Internal T.I. 2014-0560811I7 - FACL carryback – Surplus & PAS election

21 April 2015 Internal T.I. 2014-0560811I7- FACL carryback – Surplus & PAS election CRA Tags ITR 5901(2.2) S.79 of Bill C-48 ITR 5901(2.1) ITR 5901(2)(b) 95(1) foreign accrual property income Principal Issues: 1) Do the surplus pools of a given CFA have to be adjusted as a result of a FACL carryback against the TCG portion of the FAPI inclusion reported in a previous year? ... Mark Turnbull, Team Leader HEADQUARTERS International Advisory Services Section Income Tax Rulings International and Large Business Directorate Directorate Yannick Roulier 2014-056081 FACL carryback – Surplus implications, PAS election & application of Bill C-48 transitional rules This is in reply to your correspondence of December 8, 2014, wherein you requested our assistance in respect of the surplus implications of a "foreign accrual capital loss" ("FACL") carryback in the context of a given set of facts. ... The relevant part of paragraph 79(2)(a) of Bill C-48 reads as follows, as modified to incorporate the relevant deadlines that would be applicable in the context of the facts submitted (see text underlined): (…) if the corporation (…) elect in writing under this paragraph in respect of all of their respective foreign affiliates and file the election with the Minister of National Revenue on or before the day that is the later of (…) the filing-due dates for their taxation years that include the day on which this Act receives royal assent [June 30, 2014] and the day that is one year after the day on which this Act receives royal assent [June 26, 2014], subsections 5901(2) to (2.2) of the Regulations, as enacted by subsection (1), apply to dividends paid after December 20, 2002 by all the respective foreign affiliates of the elector corporations (…) In the context of the present case, the election for the PAS election rules to apply to the 2010-Dividend would have to have been made on or before June 30, 2014. ...
Old website (cra-arc.gc.ca)

Privacy Impact Assessment (PIA) summary – Personnel Security Screening - Reliability Status + - Security and Internal Affairs Directorate, Finance and Administration Branch

Summary of the project / initiative / change Personnel Security Screening plays a vital role within the Canada Revenue Agency’s (CRA) security program by ascertaining that all employees are appropriately screened based on the access to information and CRA premises required for the performance of their duties. ... As such, in addition to the current reliability status, the CRA’s Security and Internal Affairs Directorate is putting improvements into place through the development of a new level of security screening, Reliability Status +. ... A valid Reliability Status would be a pre-requisite to Reliability Status +. ...
Miscellaneous severed letter

7 January 1992 Income Tax Severed Letter 9134185 - Maintenance payments — adult child — third parties

7 January 1992 Income Tax Severed Letter 9134185- Maintenance payments — adult child — third parties Unedited CRA Tags 60(b), 60(c), 60.1(c), 60.1(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Subject: MAINTENANCE PAYMENTS ADULT CHILD THIRD PARTIES Section(s): 60(b), 60(c), 60.1(c), 60.1(1)] January 7, 1992 Appeals Branch Business and General Appeals & Referrals Division Division K. ...
Old website (cra-arc.gc.ca)

T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return

T2 Corporation – Income Tax Guide – Chapter 5: Page 5 of the T2 return On this page... ... For details, see Line 628 – Additional deductions – credit unions. The reduction also does not apply to income earned from a personal service business or to a corporation that was, throughout the year, an investment corporation, a mortgage investment corporation, or a mutual fund corporation. ...
Old website (cra-arc.gc.ca)

T2 Corporation – Income Tax Guide – 2016

T2 Corporation – Income Tax Guide – 2016 T4012(E) Rev. 16 If you are blind or partially sighted, you can get our publications in braille, large print, etext, or MP3 by going to About multiple formats. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Online services Handling business taxes online Electronic payments For more information What if you need help? ...
Current CRA website

T2 Corporation – Income Tax Guide – 2020

T2 Corporation – Income Tax Guide – 2020 From: Canada Revenue Agency T4012(E) Rev. 20 Our publications and personalized correspondence are available in braille, large print, etext, or MP3 for those who have a visual impairment. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Digital services Handling business taxes online Electronic payments For more information What if you need help? ...
Current CRA website

T2 Corporation – Income Tax Guide – 2024

T2 Corporation – Income Tax Guide – 2024 From: Canada Revenue Agency T4012(E) Rev. 24 The CRA's publications and personalized correspondence are available in braille, large print, etext, and MP3. ... La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés. ... Table of contents Footnote 1 What's new Before you start Chapter 1 – Page 1 of the T2 return Identification Chapter 2 – Page 2 of the T2 return Attachments Information schedules and forms Calculation schedules Chapter 3 – Page 3 of the T2 return Attachments Additional information Calculating net income or loss Losses How to complete Schedule 4, Corporation Loss Continuity and Application Taxable income Chapter 4 – Page 4 of the T2 return Small business deduction Chapter 5 – Page 5 of the T2 return General tax reduction Chapter 6 – Pages 6 and 7 of the T2 return Refundable portion of Part I tax Refundable dividend tax on hand Dividend refund Chapter 7 – Page 8 of the T2 return Part I tax Chapter 8 – Page 9 of the T2 return Summary of tax and credits Federal tax Provincial and territorial tax Other credits Refund or payment Payment of balance owing Direct deposit request Mandatory electronic filing for tax preparers Certification Language of correspondence Related forms and publications List of federal and provincial or territorial corporation schedules and forms Digital services Handling business taxes online Electronic payments For more information If you need help Direct deposit Forms and publications Electronic mailing lists Teletypewriter (TTY) and Video Relay Service (Canada VRS) users Formal disputes (objections and appeals) Service complaints Reprisal complaints Due dates Non-resident corporation enquiries Index Footnotes Footnote 1 For more detailed content listings, see the first page of each chapter. ...
Current CRA website

Offshore Compliance Advisory Committee – Agenda – August 3, 2016

Offshore Compliance Advisory Committee – Agenda – August 3, 2016 Wednesday August 3, 2016 9:00 a.m.- 4:30 p.m. ...
Conference

18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6 - 2015 STEP – Q2 – Meaning of Graduated Rate Estates

18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6- 2015 STEP – Q2 – Meaning of Graduated Rate Estates CRA Tags 248(1) Principal Issues: CRA comments requested on meaning of graduated rate estate, including what property is included & what happens when there are 2 wills. ...

Pages