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

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Current CRA website

Motor vehicle leasing costs – employees

Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($1,050 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value Line 2 $ Blank space for dollar value Line 7 8. ($37,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ... Tom will complete the Chart using the following information for 2024: Monthly lease payment: $500 Lease payments made for 2024: $5,500 Number of days the car was leased in 2024: 335 Manufacturer’s suggested list price: $28,000 HST ($43,529 × 15% = $6,529) = $6,529 HST ($1,050 × 15% = $158)= $158 HST ($37,000 × 15% = $5,550) = $5,550 Eligible leasing costs for passenger vehicles leased after December 31, 2000 Line Leasing agreement information and calculations Amount 1. ... Enter the amount from line 4 or line 5, whichever is more: $50,058 x 85% $42,549 7. ($1,050 + $158 = $1,208) x 335 = $404,680 ÷ 30 = $13,489 line 2 $13,489 8. ($37,000 + $5,550 = $42,550) x $5,500 = $234,025,000 ÷ $42,549 $ 5,500 Repayments and imputed interest When you lease a passenger vehicle, you may have either a repayment owing to you, or you may have imputed interest. ...
Current CRA website

Electronic filing of information returns – Common errors

The XML specifications provide the following formatting requirements: <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric.- Telephone number of the contact The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. ... Common Errors T619, Electronic Transmittal Record Mandatory information that is missing or invalid within a T619 will result in the entire submission being rejected. ... Example: "John Smith & Sons" will be entered as: "John Smith &amp; Sons" The following are the acceptable special characters for the respective fields: Acceptable special characters for the respective fields Field Special Characters All Financial fields period (.) comma (,) Financial fields (negative amounts only) hyphen (-) Filer Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Filer Address (Address Lines 1 and 2; City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') space Postal Code hyphen (-) space Contact Information (Filer Contact Name) hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Name (Surname or Given Name) hyphen (-) period (.) ampersand (&) apostrophe (') space Recipient Business Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Address (Street Address lines 1 and 2 and City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') Page details Date modified: 2025-03-13 ...
Current CRA website

Stated Price Net of Rebate – GST at 5%

Example To determine the value of the consideration payable for a unit with a stated price net of rebate of $200,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $200,000 ÷ 103.2% = $193,798.45 Once the value of the consideration is determined, the amount of the tax payable and the amount of the new housing rebate may be determined as follows: Tax payable = Consideration × 5% = $193,798.45× 5% = $9,689.92 New housing rebate = Tax payable × 36% = $9,689.92 × 36% = $3,488.37 Rebate factor changes 13. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) Table method Stated Price Net of Rebate Consideration GST Payable GST New Housing Rebate $365,000 $353,414.20 $17,670.71 $6,084.91 $370,000 $357,906.56 $17,895.33 $5,801.89 $375,000 $362,398.92 $18,119.95 $5,518.87 $380,000 $366,891.28 $18,344.56 $5,235.85 $385,000 $371,383.65 $18,569.18 $4,952.83 $390,000 $375,876.01 $18,793.80 $4,669.81 $395,000 $380,368.37 $19,018.42 $4,386.79 $400,000 $384,860.74 $19,243.04 $4,103.77 $405,000 $389,353.10 $19,467.65 $3,820.75 $410,000 $393,845.46 $19,692.27 $3,537.74 $415,000 $398,337.83 $19,916.89 $3,254.72 $420,000 $402,830.19 $20,141.51 $2,971.70 $425,000 $407,322.55 $20,366.13 $2,688.68 $430,000 $411,814.91 $20,590.75 $2,405.66 $435,000 $416,307.28 $20,815.36 $2,122.64 $440,000 $420,799.64 $21,039.98 $1,839.62 $445,000 $425,292.00 $21,264.60 $1,556.60 $450,000 $429,784.37 $21,489.22 $1,273.58 $455,000 $434,276.73 $21,713.84 $990.57 $460,000.00 $438,769.09 $21,938.45 $707.55 $465,000.00 $443,261.46 $22,163.07 $424.53 $470,000.00 $447,753.82 $22,387.69 $141.51 $472,500.00 $450,000.00 $22,500.00 $0.00 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable, was derived as follows: P = C + tax payable GST new housing rebate P = C + (5% × C) (36% × (5% × C) P = C + 0.05C (0.36 × 0.05C) P = C + 0.05C 0.018C P = 1.032 C C = P ÷ 1.032 Return to footnote1 Referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebate and C is the value of the consideration, was derived as follows: P = C + tax payable GST new housing rebate P = C + (5% × C) {[($450,000 C) ÷ $100,000] × $6,300} P = C + 0.05C {[$4.5 (C ÷ $100,000)] × $6,300} P = 1.05C $28,350 + ($6,300 × C ÷ $100,000) P = 1.05C $28,350 + 0.063C P = 1.113C $28,350 P + $28,350 = 1.113C C = (P + $28,350) ÷ 1.113 Return to footnote2 Referrer Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
Current CRA website

Canada Revenue Agency Ministerial Transition Documents – November 2015

Canada Revenue Agency Ministerial Transition Documents November 2015 Next page Note to Readers The briefing documents listed below were prepared for the Minister of National Revenue. ... Table of Contents Section 1 Welcome Commissioner's letter to the Minister Contact list Short-term decisions Floor plan *+ Minister briefing plan Section 2 Roles and Responsibilities Role of the Minister and Ministerial support Communications and issues management How the Federal government works: An overview * Open and Accountable government * CRA's Board of Management Section 3 Introduction to the Canada Revenue Agency (CRA) Agency Overview Canada Revenue Agency at a Glance * Senior management contact list Biographies Chair of the Board of Management Commissioner of Revenue and Chief Executive Officer of the Canada Revenue Agency Deputy Commissioner of the Canada Revenue Agency Taxpayers' Ombudsman Partnerships and stakeholders Taxpayers' Ombudsman overview * Expenditure management cycle and CRA budget * Service to Canadians Compliance Collections Appeals Corporate Safeguarding taxpayer information Oversight Section 4 Immediate Decisions Treasury Board business * Delegations Message to employees Federal budget A CRA perspective * Section 5 Government Overview Role of central agencies Section 6 CRA Litigation Forecast *+ Section 7 Issues Supporting small and medium businesses * Better service to Canadians * Estimating the magnitude of non-compliance (Tax gap) * Tobacco compliance and contraband * Underground economy * Foreign Account Tax Compliance Act (FATCA) * International collaboration on tax avoidance * Rules for charities related to political activities * Collective bargaining * Bill C-377 Requirements for labour organizations * Disability Tax Credit promoters * Ontario Retirement Pension Plan * Robillard Commission Report * Overview of recent reduction exercises and major long-term funding pressures * Quebec: GST compensation * British Columbia and Ontario housing market * *Documents under review *+ Documents protected pursuant to the Access to Information Act Next page Page details Date modified: 2016-03-08 ...
Current CRA website

Example – Leasing Costs

Total lease charges paid for the vehicle in 2023 $ 5,500 2. Total lease payments deducted for the vehicle before 2023 $ 0 3. ... The manufacturer's list price $28,000 5. $42,353 + $6,353 $48,706 6. Enter the amount from line 4 or line 5, whichever is more: $48,706 x 85% $41,400 7. ($950 + $143) = $1,093 x 334 = $365,062 ÷ 30 = $12,169 line 2 $12,169 8. ($36,000 + $5,400) = $41,400 x $5,500 = $227,700,000 ÷ $41,400 $ 5,500 Tom would enter $5,500 (the lower of the amounts on line 7 and line 8) on line 11 of Form T777. ...
Current CRA website

Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000

Chart Eligible leasing costs for passenger vehicles leased after December 31, 2000 1. ... Enter the manufacturer's list price. $ Blank space for dollar value Line 4 5. $42,353 Footnote 1 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2 $ Blank space for dollar value Line 5 6. Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($950 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value Line 2 $ Blank space for dollar value Line 7 8. ($36,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ...
Current CRA website

Chapter 4 - 147.3 – Transfers

Chapter 4- 147.3 Transfers On this page... 4 147.3 Transfers 4.1 147.3(1) Transfer money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) Transfer money purchase to defined benefit 4.3 147.3(3) Transfer defined benefit to defined benefit 4.4 147.3(4) Transfer defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) Transfer of surplus defined benefit to money purchase 4.6 147.3(5) Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) Transfer pre-1991 contributions 4.8 147.3(7) Transfer lump sum benefits on death 4.9 147.3(7.1) Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) Taxation of amount transferred 4.12 147.3(11) Division of transferred amount 4.13 147.3(12) Restriction re transfers 4.14 147.3(13) Excess transfer 4.15 147.3(13.1) Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) Deemed transfer 4.17 147.3(14.1) Transfer of property between provisions 4 147.3 Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus 8500(1) Surplus for 147.3(7.1) 8500(1.1) Permissible Distribution 8502(d)(ii) Commuted Value Pre-Retirement Death 8503(2)(i), (j), (n) 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit MP 8301(4) Surplus 8500(1) Employer contributions not permitted 8506(2)(c) 4.11 147.3(9) & 147.3(10) Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...
Current CRA website

Box 23 – Recipient type

Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

Box 11 – Recipient type

Box 11 Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: " 1 " individual (even if the SIN is not provided) " 2 " joint account " 3 " corporation " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA)

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1273 or T1274. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...

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