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Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2000
Line 437- Total income tax deducted Enter the total of the amounts shown in the " Income tax deducted" box from all of your Canadian information slips. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2000
Line 437- Total income tax deducted Enter the total of the amounts shown in the " Income tax deducted" box from all of your Canadian information slips. ...
Archived CRA website
ARCHIVED - Claims for Meals and Lodging Expenses of Transport Employees
Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount $ June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch 9.20 June 15 Montréal Dunns Rest Dinner 22.99 June 15 Montréal Quebec Motel Ltd Lodging 64.50 June 16 Montreal Dunns Rest Breakfast 5.75 June 16 Belleville Paradise Rest Lunch 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CCRA wishes to verify the expenses claimed. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 18 - Spring 2004
As of January 2, 2004 Public Foundation Private Foundation Charitable Organizations Total % BC 625 524 9735 10884 13.51% AB 326 435 7777 8538 10.60% SK 210 119 4254 4583 5.69% MB 285 192 3984 4461 5.54% ON 1600 1867 24789 28256 35.07% QC 999 663 13731 15393 19.11% NB 107 66 2513 2686 3.33% PE 23 9 527 559 0.69% NS 143 94 3518 3755 4.66% NL 43 12 1126 1181 1.47% NT 5 2 116 123 0.15% YT 3 1 111 115 0.14% NU 1 28 29 0.04% TOTAL 4369 3985 72209 80563 100% Charitable donation tax shelter arrangements In earlier issues, we described arrangements in which a promoter facilitates the donation of property to a registered charity by arranging for a taxpayer to purchase a property and then donate it at a higher value than was paid. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 18 - Spring 2004
As of January 2, 2004 Public Foundation Private Foundation Charitable Organizations Total % BC 625 524 9735 10884 13.51% AB 326 435 7777 8538 10.60% SK 210 119 4254 4583 5.69% MB 285 192 3984 4461 5.54% ON 1600 1867 24789 28256 35.07% QC 999 663 13731 15393 19.11% NB 107 66 2513 2686 3.33% PE 23 9 527 559 0.69% NS 143 94 3518 3755 4.66% NL 43 12 1126 1181 1.47% NT 5 2 116 123 0.15% YT 3 1 111 115 0.14% NU 1 28 29 0.04% TOTAL 4369 3985 72209 80563 100% Charitable donation tax shelter arrangements In earlier issues, we described arrangements in which a promoter facilitates the donation of property to a registered charity by arranging for a taxpayer to purchase a property and then donate it at a higher value than was paid. ...
Archived CRA website
ARCHIVED - Registered Pension Plans - Employee's Contributions
The member may deduct the following under paragraph 147.2(4)(b) for each of the years indicated: 1991: $3,500, which is the least of: $12,000- $0 = $12,000 (the amount of the member's contributions, minus deductions previously claimed for those contributions), $3,500, the annual limit, and $10,500 ($3,500 X 3 years)- $0 = $10,500 ($3,500 for each year of eligible service before 1990 in which the employee was not a contributor under an RPP and to which the employee has made past service contributions deductible under paragraph 147.2(4)(b), minus deductions previously claimed for those contributions and minus deductions claimed under former subparagraph 8(1)(m)(ii) as it read for the 1990 taxation year for AVCs.) 1992: $3,500, which is the least of: $12,000- $3,500 deducted for 1991 = $8,500, $3,500, and $10,500 ($3,500 X 3)- $3,500 deducted for 1991 = $7,000. 1993: $3,500, which is the least of: $12,000- $7,000 ($3,500 deducted for each of 1991 and 1992) = $5,000, $3,500, and $10,500 ($3,500 X 3)- $7,000 ($3,500 deducted for each of 1991 and 1992) = $3,500. 1994: $0, which is the least of: $12,000- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $1,500, $3,500, and $10,500 ($3,500 X 3)- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $0. Of the contribution of $12,000, the member can only deduct a maximum total of $10,500 ($3,500 X 3 years = $10,500). ... The past service contributions while not a contributor of $5,200 have been completely deducted in 1992 and 1993. past service while a contributor: $300, which is the least of:- $4,800- $4,500 = $300 (the amount of the contributions made by the employee in the year or a preceding year (after 1962) for eligible service under an RPP in respect of a year before 1990, minus the deductions of $1,500 claimed for each of 1994, 1995, and 1996); and- $3,500- $2,000- $0- $0 = $1,500 ($3,500 minus the total of amounts deducted for current service and post-1989 past service contributions and pre-1990 past service contributions while not a contributor). ...
Archived CRA website
ARCHIVED - Registered Pension Plans - Employee's Contributions
The member may deduct the following under paragraph 147.2(4)(b) for each of the years indicated: 1991: $3,500, which is the least of: $12,000- $0 = $12,000 (the amount of the member's contributions, minus deductions previously claimed for those contributions), $3,500, the annual limit, and $10,500 ($3,500 X 3 years)- $0 = $10,500 ($3,500 for each year of eligible service before 1990 in which the employee was not a contributor under an RPP and to which the employee has made past service contributions deductible under paragraph 147.2(4)(b), minus deductions previously claimed for those contributions and minus deductions claimed under former subparagraph 8(1)(m)(ii) as it read for the 1990 taxation year for AVCs.) 1992: $3,500, which is the least of: $12,000- $3,500 deducted for 1991 = $8,500, $3,500, and $10,500 ($3,500 X 3)- $3,500 deducted for 1991 = $7,000. 1993: $3,500, which is the least of: $12,000- $7,000 ($3,500 deducted for each of 1991 and 1992) = $5,000, $3,500, and $10,500 ($3,500 X 3)- $7,000 ($3,500 deducted for each of 1991 and 1992) = $3,500. 1994: $0, which is the least of: $12,000- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $1,500, $3,500, and $10,500 ($3,500 X 3)- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $0. Of the contribution of $12,000, the member can only deduct a maximum total of $10,500 ($3,500 X 3 years = $10,500). ... The past service contributions while not a contributor of $5,200 have been completely deducted in 1992 and 1993. past service while a contributor: $300, which is the least of:- $4,800- $4,500 = $300 (the amount of the contributions made by the employee in the year or a preceding year (after 1962) for eligible service under an RPP in respect of a year before 1990, minus the deductions of $1,500 claimed for each of 1994, 1995, and 1996); and- $3,500- $2,000- $0- $0 = $1,500 ($3,500 minus the total of amounts deducted for current service and post-1989 past service contributions and pre-1990 past service contributions while not a contributor). ...
Archived CRA website
ARCHIVED - Registered Pension Plans - Employee's Contributions
The member may deduct the following under paragraph 147.2(4)(b) for each of the years indicated: 1991: $3,500, which is the least of: $12,000- $0 = $12,000 (the amount of the member's contributions, minus deductions previously claimed for those contributions), $3,500, the annual limit, and $10,500 ($3,500 X 3 years)- $0 = $10,500 ($3,500 for each year of eligible service before 1990 in which the employee was not a contributor under an RPP and to which the employee has made past service contributions deductible under paragraph 147.2(4)(b), minus deductions previously claimed for those contributions and minus deductions claimed under former subparagraph 8(1)(m)(ii) as it read for the 1990 taxation year for AVCs.) 1992: $3,500, which is the least of: $12,000- $3,500 deducted for 1991 = $8,500, $3,500, and $10,500 ($3,500 X 3)- $3,500 deducted for 1991 = $7,000. 1993: $3,500, which is the least of: $12,000- $7,000 ($3,500 deducted for each of 1991 and 1992) = $5,000, $3,500, and $10,500 ($3,500 X 3)- $7,000 ($3,500 deducted for each of 1991 and 1992) = $3,500. 1994: $0, which is the least of: $12,000- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $1,500, $3,500, and $10,500 ($3,500 X 3)- $10,500 ($3,500 deducted for each of 1991, 1992, and 1993) = $0. Of the contribution of $12,000, the member can only deduct a maximum total of $10,500 ($3,500 X 3 years = $10,500). ... The past service contributions while not a contributor of $5,200 have been completely deducted in 1992 and 1993. past service while a contributor: $300, which is the least of:- $4,800- $4,500 = $300 (the amount of the contributions made by the employee in the year or a preceding year (after 1962) for eligible service under an RPP in respect of a year before 1990, minus the deductions of $1,500 claimed for each of 1994, 1995, and 1996); and- $3,500- $2,000- $0- $0 = $1,500 ($3,500 minus the total of amounts deducted for current service and post-1989 past service contributions and pre-1990 past service contributions while not a contributor). ...