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Conference
16 June 2014 STEP Roundtable, 2014-0526591C6 - STEP CRA Roundtable June 2014 Question 9
16 June 2014 STEP Roundtable, 2014-0526591C6- STEP CRA Roundtable June 2014 Question 9 CRA Tags 156 Principal Issues: Whether the CRA will continue with its practice of not assessing interest and penalties where an inter vivos trust does not make instalment payments as required under section 156. ... STEP CRA Roundtable June 2014 QUESTION 9. Interest and Penalties on Deficient Instalments of Inter Vivos Trusts In response to question 20 at the 2010 STEP Canada National Conference, the CRA noted that under the current administrative policy, the CRA does not assess installment interest and penalties where an inter vivos trust does not make installment payments required under section 156. ...
Miscellaneous severed letter
6 August 1980 Income Tax Severed Letter RRRR15 - Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1
6 August 1980 Income Tax Severed Letter RRRR15- Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1 Unedited CRA Tags 95(1)(b), 91(1) This is in response to your enquiry of July 22, 1980 concerning the amount that is to be used as the capital cost, when claiming capital cost allowance on property that was owned prior to 1972, in calculating foreign accrual property income as defined in paragraph 95(1)(b) of the Income Tax Act for purposes of subsection 91(1) of the Act. ...
Miscellaneous severed letter
6 August 1980 Income Tax Severed Letter RRRR16 - Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1
6 August 1980 Income Tax Severed Letter RRRR16- Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1 Unedited CRA Tags 95(1)(b), 91(1) This is in response to your enquiry of July 22, 1980 concerning the amount that is to be used as the capital cost, when claiming capital cost allowance on property that was owned prior to 1972, in calculating foreign accrual property income as defined in paragraph 95(1)(b) of the Income Tax Act for purposes of subsection 91(1) of the Act. ...
GST/HST Ruling
21 June 2013 GST/HST Ruling 139590 - Supply of [...] [Clothing specially designed for use by an Individual with a Disability] [-] [the Products]
(the "Corporation") is a company located in [...] [Participating Province X] [...] that is supplying [the Products]. 2. ... [The Products] are [...] made from [...] [describes product design characteristics and function] 4. ... [types] of [the Product]: [...] 7. [The Product] [types] contain [...] ...
Conference
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6- 2022 CALU – Q10 – Private Health Services Plan Unedited CRA Tags 6(1)(a), 248(1) “private health services plan” Principal Issues: Whether a health spending account established for a sole employee-shareholder can qualify as a private health services plan. ... CALU Roundtable – May 2022 Question 10 – Private Health Services Plans Background An employer can offer its employees a Private Health Services Plan (PHSP) that takes the form of a Health Spending Account (HSA), also known as a cost-plus plan. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 3 – Calculating your farming income or loss
Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 3 – Calculating your farming income or loss
Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
GST/HST Ruling
5 May 2014 GST/HST Ruling 152222 - […] [Public service bodies’ rebate of the provincial part of the HST – whether resident in a province]
The Association is a national organization composed of the provincial associations […] from several [participating and non-participating] provinces […]. ... There are […] directors/ trustees and like officials listed on the Association’s 2012 T1235, Directors/Trustees and Like Officials Worksheet, […]. ... Pursuant to […], […] [the Board of Directors determines the location of the head office] 13. ...
Conference
15 September 2020 IFA Roundtable Q. 1, 2020-0853411C6 F - IFA 2020 Roundtable – T2057 & Functional Currency
15 September 2020 IFA Roundtable Q. 1, 2020-0853411C6 F- IFA 2020 Roundtable – T2057 & Functional Currency Unedited CRA Tags 85; 261 Principal Issues: Whether the CRA can confirm in which currency amounts reported in form T2057 should be denominated in circumstances where section 85 applies in respect of a property transferred by a transferor that has a tax reporting currency different from that of the transferee. ... The first scenario of example 3 in paragraph 1.69 of the Folio S5-F4-C1 – Income Tax Reporting Currency (Feb. 27, 2019) provides an example of a situation where subsection 261(18) of the Act might be applicable. ...
Miscellaneous severed letter
14 May 1993 Income Tax Severed Letter 9313025 F - Acquisition and Disposition — Property — General
14 May 1993 Income Tax Severed Letter 9313025 F- Acquisition and Disposition — Property — General Unedited CRA Tags 54(c) 248(3) 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. ...