Search - 司法拍卖网 人民法院

Accounting for the GST/HST – approved direct sellers In this part of the info sheet, "ISC" includes a non-approved distributor. ... Accounting for the GST/HST – approved distributors In this part of the info sheet, "ISC" includes a non-approved distributor. ... The ISC sells the bottle to a purchaser for $35 plus $1.75 GST ($35 × 5%). ...

For more information, see GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians. Sales on a reserve – Goods Indian bands and unincorporated band-empowered entities may acquire goods on a reserve relieved of the GST/HST. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Actuarial valuation reports Applications to register pension plans Deferred income plans – response to written enquiries Deferred profit sharing plans – reviewing applications Education savings plans (applications to register, amend, or terminate) Retirement income funds (applications to register, amend, or terminate) Retirement savings plans (applications to register, amend, or terminate) Service standards for registered plans Actuarial valuation reports What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Performance results: 2013-2014 2014-2015 2015-2016 89% 81% 87% Deferred income plans – response to written enquiries What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Performance results: 2013-2014 2014-2015 2015-2016 89% 43% 61% Deferred profit sharing plans – reviewing applications What is this? ...

Actuarial valuation reports Applications to register pension plans Deferred income plans – response to written enquiries Deferred profit sharing plans – reviewing applications Education savings plans (applications to register, amend, or terminate) Retirement income funds (applications to register, amend, or terminate) Retirement savings plans (applications to register, amend, or terminate) Service standards for registered plans Actuarial valuation reports What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Performance results: 2013-2014 2014-2015 2015-2016 89% 81% 87% Deferred income plans – response to written enquiries What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Performance results: 2013-2014 2014-2015 2015-2016 89% 43% 61% Deferred profit sharing plans – reviewing applications What is this? ...

If Nathalie meets all of the conditions for claiming the GST/HST new housing rebate, she will be able to claim a total new housing rebate of $5,142.86, calculated as follows: GST/HST new housing rebate: Total federal part of the HST paid = $26,000 × 5/14 = $9,285.71 Total GST and federal part of the HST paid = $5,000 + $9,285.71 = $14,285.71 Total GST/HST new housing rebate = $14,285.71 × 36% = $5,142.86 If the fair market value of Nathalie's house upon substantial completion of the work were $450,000 or more, she would not be entitled to claim a GST/HST new housing rebate in respect of the GST or federal part of the HST. ... Throughout the process, Hugh paid the GST/HST as follows: Purchases Tax Tax paid Land 5% GST $2,500 Modular home 14% HST $42,000 Total tax paid $44,500 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $5,400, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): Total federal part of the HST paid = $42,000 × 5/14 = $15,000 Total GST/HST new housing rebate = $15,000 × 36% = $5,400 The calculation of this rebate would be based on the federal part of the HST paid on the purchase of the modular home, which is considered to be a mobile home. ... If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $6,300, using Option 1, calculated as follows: GST/HST new housing rebate (for the GST and federal part of the HST): Total federal part of the HST paid = $42,000 × 5/14 = $15,000 Total GST and federal part of the HST paid = $2,500 + $15,000 = $17,500 Total GST/HST new housing rebate = $17,500 × 36% = $6,300 In this case, it is more beneficial for Hugh to use Option 1. ...

Distribution of Designated Group Members at the CRA by Employment Equity Occupational Group (EEOG), as of March 31, 2014 Distribution of Designated Group Members at the CRA by Employment Equity Occupational Group (EEOG), as of March 31, 2014 Employment Equity Occupational Group (EEOG) Total Employees* Aboriginal Peoples Persons with Disabilities Visible Minorities Women Internal Representation LMA ** Internal Representation LMA ** Internal Representation LMA ** Internal Representation LMA ** N br % N br % % N br % % N br % % N br % % EEOG 02: Middle and Other Managers 2,736 6.7 % 72 2.6 % 1.8 % 157 5.7% 3.2 % 418 15.3 % 12.3 % 1,302 47.6 % 39.1 % EEOG 03: Professionals 11,933 29.4 % 180 1.5 % 1.8 % 720 6.0 % 4.5 % 3,322 27.8 % 20.3 % 5,867 49.2 % 48.0 % EEOG 04: Semi-Professionals and Technicians 50 0.1 % 0 0.0% 1.4 % 2 4.0% 3.5 % 6 12.0% 15.7 % 27 54.0% 45.1 % EEOG 05: Supervisors 1,441 3.5 % 65 4.5 % 2.5 % 133 9.2 % 9.5 % 188 13.0% 15.5 % 945 65.6 % 55.7 % EEOG 07: Program Administration and Senior Clerical Personnel 16,826 41.4% 692 4.1 % 2.4 % 1,268 7.5% 2.6 % 3,653 21.7 % 14.7 % 10,928 64.9 % 62.4 % EEOG 10: Clerical Personnel 7,603 18.7 % 319 4.2 % 3.4 % 627 8.2 % 4.4 % 1,265 16.6 % 13.4 % 5,707 75.1 % 70.8 % EEOG 12: Semi-Skilled Manual Workers 6 0.1 % 0 0.0 % 2.0 % 0 0.0 % 5.5 % 0 0.0 % 28.4 % 0 0.0 % 20.4 % EEOG 13: Other Sales Service Personnel 13 0.3 % 0 0.0% 1.2 % 0 0.0% 6.5 % 1 7.7% 35.8 % 2 15.4% 53.0 % CRA Total 40,608 100 % 1,328 2.4 % 2.4 % 2,907 6.8 % 3.8 % 8,853 21.8% 15.8 % 24,778 61.1 % 58.8 % Source: Data from Corporate Administrative System, as of March 31, 2014. Notes: * Does not include executive group (EC 1-6). ** The labour market availability (LMA) for Aboriginal peoples, visible minorities, and women is from the 2006 census of Canada. ...

Worksheet T2000-Calculation of Tax on Agreements to Acquire Shares What's new 2017V1- updated 2016-10-27 <Return> <T2000> <TrustInformation> <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Originals = O- Amendments= A- Modifié = M- Cancel = C <TrustAccountNumber></TrustAccountNumber> Account Number- Required T + 8 numeric- Must correspond to the "Trust account number" assigned by the CRA <TrustFilerName> Required – must include all required child tags <NameLine1Text></NameLine1Text> Name of person filing this return- Required 30 alphanumeric- First 30 letters of the filer's name- Omit titles such as Mr., Mrs., etc. ... <SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ... <ShareFairMarketValueAmount></ShareFairMarketValueAmount> Share fair market value amount (Column D)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareDividendPaymentAmount></ShareDividendPaymentAmount> Share Dividend payment amount (Column E)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareDividendReceiveAmount></ShareDividendReceiveAmount> Share dividend received amount (Column F)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareFairMarketValueTaxCalculationAmount></ShareFairMarketValueTaxCalculationAmount> Share fair market value tax calculation amount (Column K)- 1% of share fair market value amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareExcessDividendAmount></ShareExcessDividendAmount> Share excess dividend amount (Column L)- Share dividend paid amount minus Share dividend received amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column M)- Lesser of Share Fair Market Value Tax Calculation Amount (column K) vs Share Excess Dividend Amount (column L)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period3> <Period4> For agreements after April 25, 1995. ...

Video – Keeping your business on track The CRA has produced a video which provides information on what to do if you own a business that owes taxes to the CRA. ... For more information on how the HST applies in Prince Edward Island please see the following publications on the CRA website: GST/HST NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services GST/HST NOTICE302, 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 GST/HST Info Sheet GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GST/HST Info Sheet GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GST/HST Info Sheet GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GST/HST Info Sheet GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate Déline First Nation ratification of their Final Self-Government Agreement The Déline Final Self-Government Agreement, signed by the Government of Canada, the Government of the Northwest Territories and the Sahtu Dene and Metis of Déline, represented by the Déline First Nation Band and the Déline Land Corporation, is effective as of September 1, 2016, and will establish the Déline Got’ine Government (DGG) to act in place of the Déline First Nation Band and the Charter Community of Déline. ... Tax relief provided to the former band under Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians no longer applies effective September 1, 2016. ...

Pooled registered pension plans – draft GST/HST legislative and regulatory proposals New drug submissions Sponsorships New electronic filing options available Order additional remittance vouchers online Prescribed rates of interest What's new in publications Enquiries Is your non-profit organization (NPO), charity or public institution federally incorporated under the Canada Corporations Act? ... Pooled registered pension plans – draft GST/HST legislative and regulatory proposals On August 29, 2014, the Department of Finance released for public consultation draft legislative proposals that would implement certain tax measures. ... As of October 20, 2014, electronic filing is available for the following programs: RE – Excise Tax B200, Excise Tax Return N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information RD – Excise Duty N10, Excise Act Application for Refund/Deduction K50B, Monthly Return – Excise Duty – Beer B256, Excise Act, 2001 – Application for Refund/Deduction B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee RG – Air Travellers Security Charge B254, Application for Refund of the Air Travellers Security Charge B249, Air Travellers Security Charge Return SL – Softwood Lumber B275, Softwood Lumber Products Export Charge Return B278, Softwood Lumber Products Export Charge – Application for Refund Order additional remittance vouchers online You can use the “Enquiries service” in “ My Business Account ” or “ Represent a Client ” to make an online request for additional remittance vouchers and also to request copies of notices and statements. ...

T3 P Employees’ Pension Plan Income Tax Return Whats's new Corrections to the following tags: <T3P> <RegisteredPlanTrustOtherTrusteeNameGroup></RegisteredPlanTrustOtherTrusteeNameGroup> </T3P> 2016- version 3- updated 2015-12-21 <Return> <T3P> <TrustInformation> <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Originals = O- Amendments= A- Modifié = M- Cancel = C <TrustAccountNumber></TrustAccountNumber> Account Number- Required T + 8 numeric- Must correspond to the "Trust account number" assigned by the CRA <TrusteeName> Required – must include all required child tags <NameLine1Text></NameLine1Text> Name of Trustee or pension corporation filing this return- Required 30 alphanumeric- First 30 letters of the trustee's or pension corporation's name- Omit titles such as Mr., Mrs., etc. ... <PostalZipCode></PostalZipCode> Postal code- Required 10 alphanumeric- Trustee's or Pension corporation's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9 </TrusteeMailingAddress> <TrusteePhoneNumber> Required – must include all required child tags <PhoneAreaCode></PhoneAreaCode> Area code- Required 3 numeric- Area code of telephone number <PhoneNumber></PhoneNumber> Telephone number- Required 3 numeric with a (-), followed by 4 numeric.- Telephone number of trustee or pension corporation <PhoneExtensionNumber></PhoneExtensionNumber> Extension- 5 numeric- Extension of telephone number </TrusteePhoneNumber> <TrusteeLanguageCode></TrusteeLanguageCode> Language- 1 alpha- A = Anglais- E = English- F = French <TrustFiscalPeriodEndDate> Required – must include all required child tags <Year></Year> Trust fiscal period end date –Year- Required 4 numeric <Month></Month> Trust fiscal period end date –Month- Required 2 numeric <Day></Day> Trust fiscal period end date- Day- Required 2 numeric </TrustFiscalPeriodEndDate> <FirstYearFilingIndicator></FirstYearFilingIndicator> First Year Filing- 1 alpha- Y = Yes- N = No/Non- O = Oui <DeclaredTrustProvinceCode></DeclaredTrustProvinceCode> Province or territory of residence of the plan- Required 2 alpha- Canadian province or territory in which the plan resides- Accepted values are AB, BC, MB, NB, NL, NS, NT, NU, ON, PE, QC, SK or YT <TrustEffectiveDate> Required – must include all required child tags <Year></Year> Trust effective Date –Year- Required 4 numeric <Month></Month> Trust effective Date –Month- Required 2 numeric <Day></Day> Trust effective date- Day- Required 2 numeric </TrustEffectiveDate> <TrustExpiryDate> Optional- if present must include all required child tags <Year></Year> Trust expiry date –Year-Required 4 numeric <Month></Month> Trust expiry date –Month- Required 2 numeric <Day></Day> Trust expiry date – Day- Required 2 numeric </TrustExpiryDate> <TrustBookRecordAddress> Optional- if present must include all required child tags <AddressLine1Text></AddressLine1Text> Address where trust or pension corporation keeps its books and records –line 1- Required 30 alphanumeric- First line of the books and records location address <AddressLine2Text></AddressLine2Text> Address where trust or pension corporation keeps its books and records –line 2- 30 alphanumeric- second line of the books and records location address <MunicipalityName></MunicipalityName> Book City- Required 28 alphanumeric- City in which the books and records are located <ProvinceStateCode></ProvinceStateCode> Book Province or territory- Required 2 alpha- Canadian province or territory in which the books and records are located- Use the abbreviations listed in the T619- Electronic media transmittal under section: Transmitter province or territory code <CountryCode></CountryCode> Country code- Required 3 alpha- Country in which the trustee or pension corporation is located- Use the alphabetic country codes as outlined in the International Standard (ISO) 3166- Codes for the Representation of Names of Countries. ... <TrustAssetTransfer> <TransfereeName></TransfereeName> Name of new trust, pension corporation, or insurance company- 60 alphanumeric- First 60 letters of the new trust, pension corporation or insurance company name <TransferDate> Optional- if present must include all required child tags <Year></Year> Transfer Date –Year-Required 4 numeric- Year the funds were transferred to another trust <Month></Month> Transfer Date –Month- Required 2 numeric- Month the funds were transferred to another trust <Day></Day> Transfer date- Day- Required 2 numeric- Day the funds were transferred to another trust </TransferDate> </TrustAssetTransfer> <RegisteredPlanName></RegisteredPlanName> Name of Plan- Required 60 alpha numeric- First 60 letters of the name of plan <PlanRegistrationNumber></PlanRegistrationNumber> Plan Registration Number- Required 7 numeric- The first 7 digits of the plan registration number assigned by the CRA </TrustInformation> <Schedule2> <EmployeePensionPlanTrustDisbursementLoss> <PensionBenefitPaidAmount></PensionBenefitPaidAmount> Pension benefits paid- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <PensionBenefitSettlementAnnuityPurchaseAmount></PensionBenefitSettlementAnnuityPurchaseAmount> Annuities purchased in settlement of pension benefits- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <EarningIncomeAdministrationCostExpenseAmount></EarningIncomeAdministrationCostExpenseAmount> Administration costs and expenses incurred in earning income- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <PropertyCapitalLossAmount></PropertyCapitalLossAmount> Capital losses- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <OtherDisbursement> <Description></Description> Other disbursements (Specify)-- 60 alphanumeric- First 60 letters of description <Amount></Amount> Other disbursements Amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </OtherDisbursement> <TotalDisbursementLossAmount></TotalDisbursementLossAmount> Total disbursements and losses- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </EmployeePensionPlanTrustDisbursementLoss> <EmployeePensionPlanTrustReceiptGain> <EmployeeCurrentServiceContributionAmount></EmployeeCurrentServiceContributionAmount> Employee's current service contribution- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <EmployeePastServiceContributionAmount></EmployeePastServiceContributionAmount> Employee's past service contributions- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <EmployeeCurrentServiceEmployerContributionAmount></EmployeeCurrentServiceEmployerContributionAmount> Employer's current service contributions- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <EmployeePastServiceEmployerContributionAmount></EmployeePastServiceEmployerContributionAmount> Employer's Past service contributions- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <InvestmentIncomeAmount></InvestmentIncomeAmount> Investment income- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <PropertyCapitalGainAmount></PropertyCapitalGainAmount> Capital gains- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <OtherReceiptGain> <Description></Description> Other receipt gain description(Specify)- 60 alphanumeric- First 60 letters of description <Amount></Amount> Other receipt gain amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </OtherReceiptGain> <TotalReceiptGainAmount></TotalReceiptGainAmount> Total receipts and gains- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </EmployeePensionPlanTrustReceiptGain> <NetEmployeePensionPlanChangeAmount></NetEmployeePensionPlanChangeAmount> Net increase (decrease) in the pension plan- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Schedule2> <TrustReturnTaxSummary> <TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount> Tax on agreements to acquire shares- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountPaidAmount></TrustAccountPaidAmount> Total payments on account- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountBalanceAmount></TrustAccountBalanceAmount> Balance owing or refund- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustReturnTaxSummary> </T3P> </Return> Date modified: 2016-01-04 ...