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Current CRA website

Poster – Get your payments when you need them most – English

Poster Get your payments when you need them most English Download poster (PDF) PDF, 2.04MB, 1 page Organization: Canada Revenue Agency Type: Poster Last update: 2021-10-18 If you and your children are staying in a shelter, basic income is so important and can help ease your stress. ... French poster Affiche Recevez vos versements au moment où vous en avez le plus besoin Related videos English: Women in shelters: Get your payments when you need them the most Canada.ca French: Femmes dans les refuges: Recevez vos paiements quand vous en avez le plus besoin Canada.ca Report a problem or mistake on this page Thank you for your help! ...
Old website (cra-arc.gc.ca)

NOTICE266 - For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province

NOTICE266 For discussion purposes only Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...
Current CRA website

Businesses – Tax information newsletter, Edition 2024-01 – March 4, 2024

Businesses Tax information newsletter, Edition 2024-01 March 4, 2024 Important: Are you affected by the change to GST/HST electronic filing requirements? ... The Scientific Research & Experimental Development (SR&ED) Tax Incentive Program is the largest Government of Canada program supporting research and development (R&D) in Canada, providing more than $3.4 billion in tax credits to over 17,000 businesses annually. ...
Current CRA website

Businesses – Tax information newsletter, Edition 2024-03 –

Businesses Tax information newsletter, Edition 2024-03 June 27th, 2024 Get ready for the Canada Carbon Rebate for Small Businesses Budget 2024 announced a new rebate to return a portion of federal fuel charge proceeds to eligible Canadian-controlled private corporations (CCPCs). ...
Current CRA website

Businesses – Tax information newsletter, Edition 2024-04 – August 29th, 2024

Businesses Tax information newsletter, Edition 2024-04 August 29th, 2024 Alternate formats Did you know that we offer some of the Canada Revenue Agency’s (CRA) forms and publications in e-text or large print format downloadable right from Canada.ca? ...
Current CRA website

Businesses – Tax information newsletter, Edition: 2025-03 – May 22, 2025

Businesses Tax information newsletter, Edition: 2025-03 May 22, 2025 Tariff support for your business As of April 2 until June 30, 2025, the CRA is deferring corporate income tax payments and GST/HST remittances. ...
News of Note post
Turning to the Crown’s less frivolous argument that the repairs were capital expenditures, he stated (at para. 50): The repairs effected by the Appellant did not result in the creation of a different capital asset than what was there before. They were meant to bring the property to the state that it previously was. ... He and his spouse flew down to Las Vegas on a vacation, but he then rented a car so that he could drive down to Phoenix (accompanied by his spouse) so that he could attend to issues regarding the rental unit then they flew directly from Phoenix back home (in Vancouver). ... The Queen, 2021 TCC 5 under s. 18(1)(a) income –producing purpose, s. 18(1)(b) capital expenditure v. expense improvements v. repairs, s. 3(a)- business source and s. 18(12). ...
Article Summary

Jim Samuel, Byron Beswick, "Selected Issues in Transactions Involving Debt", 2019 Conference Report (Canadian Tax Foundation), 18:1 – 27 -- summary under Subsection 18(9.1)

[Footnote 65 See, for example, paragraphs 1.22 and 1.38 of S4-F2-C1 2012-0436771E5 and 9325325 ….] ... Alternatively, if the intermediary is considered to be in the business of lending money, consideration could be given to whether the penalty paid might be deductible, under section 9 …. [I]t might be possible for the intermediary to avoid the payment and receipt of the prepayment penalty by assigning its debt receivable to the ultimate lender in satisfaction of the intermediary’s debt to the ultimate lender …. ...
Current CRA website

Step 5 – Federal tax, Part B – Federal non-refundable tax credits

Step 5 Federal tax, Part B Federal non-refundable tax credits This table includes line numbers related to your federal non-refundable tax credits in Part B of Step 5 of your return as well as links to related guides, schedules and forms. Part B Federal non-refundable tax credits Line Description Related guides, if any Related schedules and forms 30300 Spouse or common-law partner amount Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30400 Amount for an eligible dependant Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30425 Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30450 Canada caregiver amount for other infirm dependants age 18 or older Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants 30800 Base CPP or QPP contributions through employment income Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments 31000 Base CPP or QPP contributions on self-employment income and other earnings Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC) Schedule 8, Quebec Pension Plan Contributions (for QC only) Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments 31210 PIPP premiums payable on employment income (for QC only) Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only) 31215 PPIP premiums payable on self-employment income (for QC only) Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums (for QC and non-residents of Canada only) 31217 Employment insurance premiums on self-employment and other eligible earnings Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings 31285 Home accessibility expenses Federal Worksheet (for all except non-residents) 31400 Pension income amount Form T1032, Joint Election to Split Pension Income 31600 Disability amount for self Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses Form T2201, Disability Tax Credit Certificate 31800 Disability amount transferred from a dependant Guide RC4064, Disability-Related Information Guide RC4065, Medical Expenses Form T2201, Disability Tax Credit Certificate 32300 Your tuition, education, and textbook amounts Guide P105, Students and Income Tax Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for all except QC and non-residents) Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit (for QC and non-residents of Canada only) 32600 Amounts transferred from your spouse or common-law partner Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for all except QC and non-residents) Schedule 2, Federal Amounts Transferred from your Spouse or Common-Law Partner (for QC and non-residents of Canada only) 34900 Donations and gifts Pamphlet P113, Gifts and Income Tax Schedule 9, Donations and Gifts Page details Date modified: 2023-01-24 ...
News of Note post
20 January 2020- 12:00am Morris Court of Quebec finds that disclosure of part of a legal opinion in an audit report was not a waiver of privilege Email this Content The taxpayer, who faced tax evasion charges, argued that there had been waiver of the privilege attached to a legal opinion prepared by a notary working for the ARQ when part of that opinion was included in an audit report that had been provided to him. ... In finding that there had been no such waiver, so that the opinion continued to be protected by the privilege, Asselin JCQ stated: Only the client can waive it. [T]he disclosure of part of the legal opinion does not constitute an implied waiver of the right to legal professional privilege. [T]here is no evidence that the auditor was authorized, in the course of her duties, to disclose it in whole or in part. ... Morris, 2019 QCCQ 7635 under s. 232(1) solicitor-client privilege and Charter s. 7. ...

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