Search - 司法拍卖网 人民法院

For further details, refer to GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... The grandparenting rules are explained in GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing. ... For sales or self-supplies of new housing that were previously purchased on a grandparented basis for purposes of the Prince Edward Island HST rate increase only (that is, the original purchase by the non-registrant builder was subject to the HST at 14%) the non-registrant builder should identify the number of these housing units sold or self-supplied, and the total of the purchase prices paid by the non-registrant builder for those units using the heading “ Total Original Purchases – Prince Edward Island 1% ” in its letter. ...

He claims a basic personal amount of $7,935.78 calculated as follows: (240 days in Canada ÷ 365 days in 2019) × $12,069 = $7,935.78 David claims $7,935.78 on line 30000 of his return. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,494. (276 days in Canada ÷ 365 days in 2019) × $7,494 = $5,666.70 (A) Prorate the base income amount of $37,790. (276 days in Canada ÷ 365 days in 2019) × $37,790 = $28,575.45 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $28,575.45 = $1,424.55 (excess amount) $1,424.55 × 15 % = $213.68 (C) The age amount that Jennifer can claim is (A) minus (C): $5,666.70 – $213.68 = $5,453.02 Jennifer claims $5,453.02 on line 30100 of her return. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $12,069 (100 days in Canada ÷ 365 days in 2019) × $12,069 = $3,306.58 Subtract spouse's or common-law partner's net income. $3,306.58 – $800.00 = $2,506.58 Suzanne claims $2,506.58 on line 30300 of her return. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Vivienne's capital cost is $31,640 ($28,000 + $1,400 + $2,240). She enters this amount in column 3 of Area B. ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 UCC $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ...

SR&ED Program archives – 2010 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2010 is organized by date. [2010-12-29] SR&ED Policy Review Project – Public General Information Sessions [2010-11-30] Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-30] Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-23] Scientific Research and Experimental Development (SR&ED) Policy Review Project [2010-10-04] SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers [2010-06-11] Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors [2010-06-02] Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over. [2010-06-02] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Clickable Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Example of Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2010-06-02] Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2010-04-30] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-04-01] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-02-04] Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects [2010-02-04] Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2010-01-13] The Government of Canada provides financial support to Aldershot Greenhouses Limited in the production of potted mini-roses [2010-01-13] Scientific Research and Experimental Development: "Changes will be made to improve the program," declares Minister Blackburn Page details Date modified: 2014-05-27 ...

T3010 checklist – how to avoid common mistakes when filing your return A registered charity must file an annual information return with financial statements and required attachments. Checklist Use the following information to avoid a lost return, incorrect financial calculations, and other mistakes that could cause delays: ☐ file a complete return ☐ file your return within six months from the end of your charity’s fiscal year ☐ make sure your financial statements are included with your return and have the same fiscal year-end ☐ file your return even if your charity was inactive during its fiscal year ☐ describe your charitable activities, not your fundraising activities, in Section C2 ☐ make sure there is a signature of a director/trustee or like official in Section E ☐ include the dates of birth, arm’s length status, and postal codes for all directors, trustees, and like officials on Form T1235 ☐ include the registration numbers for all qualified donees on Form T1236 ☐ mail to: Charities Directorate Canada Revenue Agency 105 – 275 Pope Road Summerside PE C1N 6E8 Additional information You must include your financial information in Section D or Schedule 6 – do not complete both. ...

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page SENIOR MANAGEMENT CONTACT LIST To be determined Minister of National Revenue To be determined Parliamentary Secretary to the Minister of National Revenue Richard Thorpe Chair, Board of Management Tara Cosgrove, Corporate Secretary (613) 954-0680 Andrew Treusch Commissioner and Chief Executive Officer (613) 957-3688 * Genevieve Binet, Chief of Staff (613) 957-3688 Laurel Hearty, SA (613) 957-3688 John Ossowski Deputy Commissioner (613) 957-3688 * Carmen Voghel, EA (613) 957-3688 Tara Cosgrove Corporate Secretary Agency Corporate Secretariat (613) 954-0680 * Manon Larcher, EA/SA (613) 952-8280 Anne-Marie Lévesque AC, Appeals (613) 960-2388 * Chantal Brunette, EA (613) 960-2382 Claude Brault, AO (613) 960-2383 Frank Vermaeten AC, Assessment, Benefit and Service (613) 941-5007 * Michael Joy, EA (613) 957-9040 Shirley Beaudoin, IM (613) 954-7303 Cynthia Leblanc DAC, Assessment, Benefit and Service (613) 954-6614 * Marc Therrien, EA (613) 954-5890 Shirley Beaudoin, IM (613) 954-7303 Brian Philbin AC and Chief Audit Executive Audit, Evaluation and Risk (613) 957-7522 * Jenness Sealy, Special Advisor (613) 954-7834 Christine Sopchyshyn, EA (613) 948-1175 Richard Montroy AC, Compliance Programs (613) 957-3709 * Mike O’Brien A/Chief of Staff (613) 946-3258 Bianka Seguin-Guindon, SA (613) 957-3709 Ted Gallivan DAC, Compliance Program Branch (613) 946-9684 * Suzanne O’Brien, EA (613) 957-3616 Roch Huppé AC and CFO, Finance & Admin. (613) 946-1763 * Nathalie St-Jean, SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Johanne Bernard DAC, Finance & Admin. (613) 948-5240 * Nathalie St-Jean SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Diane Lorenzato AC, Human Resources (613) 954-8200 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Dan Couture DAC, Human Resources (613) 946-4527 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Annette Butikofer AC and Chief Information Officer Information Technology (613) 946-6494 * Sylvie Desjardins, Director (613) 946-5577 Anita Matheson, AA (613) 946-5573 Keith Barrass DAC, Information Technology (Solutions) (613) 941-4250 * Rob Latour, EA (613) 946-8569 Sylvie Lauzon, AA (613) 941-3506 Image description Lyne Sincennes, Acting Deputy Assistant Commissioner, Information Technology (Corporate Systems and Support) Lyne Sincennes A/DAC, Information Technology (Corporate Systems and Support) (613) 941-2870 * Virginia Comeau, EA (613) 954-9466 Francoise Ouellette, AA (613) 941-5362 Micheline Van-Erum Assistant Deputy Attorney General Tax Law Services (613) 670-6416 * Lucie Fitzgerald, EA/SA (613) 670-6399 Richard Gobeil Executive Director and Senior General Counsel Legal Services (613) 957-2358 * Charles Nadeau, Senior Counsel (613) 946-5349 Suzanne Paulin, EA/SA (613) 957-2356 Geoff Trueman AC, Legislative Policy and Regulatory Affairs (613) 957-3708 * Renée Osborne, EA (613) 946-8717 Susan Gardner-Barclay AC and Chief Privacy Officer, Public Affairs (613) 957-3508 * Jerry Dybka, Special Advisor (613) 957-8071 TBD, SA (613) 957-8472 Yves Giroux AC, Strategy and Integration (613) 952-3660 * Joanne Coté, EA (613) 954-2927 Kathleen Davis, SA (613) 957-9235 Michael Snaauw AC, Collections and Verification (613) 954-1269 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Mireille Laroche DAC, Collections and Verification (613) 957-8174 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Ainslea Cardinal AC, Atlantic (902) 426-6370 * Anna-Lise Landriault, EA (902) 426-1825 Nicole Dufour, AA (902) 426-6105 Vince Pranjivan AC, Ontario (416) 952-9435 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Joanne Todesco DAC, Ontario (416) 973-5791 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Maureen Phelan AC, Pacific (604) 666-0456 * Nancy Simpson, EA (604) 775-6549 Maria Gauer, AA (604) 666-0456 Cheryl Bartell AC, Prairie (204) 983-1845 Tamara Jenkins, EA (204) 984-0275 Virginia Copp, SA/AA (204) 984-0277 Gabriel Caponi AC, Quebec (514) 496-4580 * Chantalle Robert, EA (514) 283-3011 Ralph Jean-Louis, SA (514) 283-3013 Note * Primary Person Previous page Next page Page details Date modified: 2016-03-08 ...

Line 23200 – Other deductions: Income amounts repaid Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Guide RC4460, Registered Disability Savings Plan Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Related topics Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11900 – Employment insurance and other benefits Line 22100 – Carrying charges, interest expenses and other expenses Line 22900 – Other employment expenses Line 23500 – Social benefits repayment Line 43700 – Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...

File payroll information returns (slips and summaries) Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T5018 slip – Statement of contract payments On this page What is a T5018 slip When to issue What to report How to fill out What is a T5018 slip Sample A T5018 slip identifies the total contract payments made to a recipient by a contractor in a calendar year or fiscal period. ... Learn more: Make corrections after filing If a box does not have a value, do not enter "nil" or "N/A", leave the box blank Do not change the headings of any of the boxes Do not enter hyphens or dashes between numbers Do not enter the dollar sign ($) How to fill out Expand all Collapse all Box 20 – For the period ending Enter the last day of the payer's reporting period in which the payment was made to the recipient. Box 22 – Construction subcontractor payments Report the total amount of payments you made to the subcontractor during the period. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Procedures on Travel- Appendix B – Application of the Residence Rule Notice to readers Many of the policy instruments referenced in the Procedures on Travel are only available to CRA employees. ... Calculation A – Constant distance factor Do the following calculations by inserting the applicable distances (see example below) Example POC = Point of call R = Principal Residence WP = Workplace Calculation A – Constant distance factor From the R to WP is_____km (25 km) Less: Perimeter to WP is_____km (16 km) Constant distance factor is_____km (9 km) Calculation B – Calculated distance reimbursed Do the following calculations by inserting the applicable distances (see examples below) Example 1 Calculation B – Calculated distance paid- Example 1 R to POC 1_____km (20 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (11 km) Example 2 Calculation B – Calculated distance paid- Example 2 R to POC 2_____km (35 km) Less: Constant distance factor_____km (9 km) Calculated distance reimbursed is_____km (26 km) Illustration: Perimeter of the HQ area Principal residence inside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 1: R to WP (12 km)* to R (12 km)* Actual distance driven: 24 km Distance reimbursed: 0 km *Distance not reimbursed: 24 km The distance driven between the residence and the workplace is not reimbursed. ... Scenario 8: R to POC 1 (20 km) to R (20 km) Actual distance driven: 40 km Distance reimbursed: 40 km Scenario 9: R to POC 1 (20 km) to POC 2 (25 km) to POC 3 (10 km) to R (12 km) Actual distance driven: 67 km Distance reimbursed: 67 km Principal residence outside the HQ area POC = Point of call R = Principal residence WP = Workplace Scenario 10: R to WP (25 km) to R (25 km) Actual distance driven: 50 km Distance reimbursed: 0 km R to WP (25 km)* and to R (25 km)* *Distance not reimbursed: 50 km The distance driven between the principal residence and the workplace is not reimbursed. ...