Search - 司法拍卖网 人民法院
Results 691 - 700 of 78940 for 司法拍卖网 人民法院
Current CRA website
T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return
T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the T2 return On this page... ... The credit is equal to: Calculation for the Manitoba cooperative development tax credit Contribution (C) Tax credit (T) $10,000 or less T = C × 3/4 $10,001 to $30,000 T = $7,500 + [(C − $10,000) ÷ 2] $30,001 to $50,000 T = $17,500 + [(C − $30,000) ÷ 3] $50,001 or more T = $24,167 The maximum amount of the refundable credit is $750. ... Line 894 – Refund code If entitled to a refund, enter one of the following codes on line 894: enter " 1 " or leave this line blank if you want us to refund the overpayment; enter " 2 " if you want us to transfer the overpayment to next year's instalment account; or enter " 3 " if you want us to apply the overpayment to another liability (such as an expected debit from a reassessment) or to a different account. ...
News of Note post
26 June 2017- 1:02am Mady – Tax Court of Canada finds that the series of transactions can inform whether an included property transfer has a bad s. 74.5(11) purpose, and that the taxpayer is not responsible under s. 163(2) for the unbeknownst sharp practice of his tax advisor Email this Content As a result of Dental College requirements, the common shares of the professional corporation through which the taxpayer carried on his dental practice (“MDPC“) had to be transferred from a family trust to him. ... Hogan J stated: While [the tax advisor] acted imprudently in failing to disclose the pending sale of MDPC to his colleague, I do not believe that the Appellant can be held accountable for his actions. … It is well established that a taxpayer is responsible for the actions of his agent only where the taxpayer is privy to the gross negligence of that agent or wilfully blind…. ... The Queen, 2017 TCC 112 under s. 74.5(11), General Concepts – FMV – Shares, General Concepts – Ownership, s. 86(2), s. 163(2) and General Concepts – Price Adjustment Clause. ...
News of Note post
10 November 2020- 10:55pm MDA Systems – Court of Quebec finds payments made by the federal government under a contract where it mostly had the risks and benefits were SR&ED “contract payments” Email this Content MDA contracted with the Government of Canada to provide computer systems engineering work on a satellite system to perform radar imaging from space. The ARQ denied tax credits for the wages cost of work performed on the contracts by MDA on the basis that the consideration received by MDA from the Government was “contract payments” – whose definition (similarly to the federal definition in ITA s. 127(9)) relevantly referred to “an amount in respect of an expenditure of a current nature … of a taxpayer … payable by the Government of Canada … or other public authority … for scientific research and experimental development to be performed for the authority.” Before agreeing with the ARQ position, Bourgeois JCQ found that: “the SR&ED work was carried out because of the requirements in the contracts between the Government of Canada and MDA” “the Government of Canada bore the major risks of the … Program” “the intellectual property developed by MDA in the space component of this project was transferred from MDA to the Government of Canada” it was a contract for services rather than for the sale of goods (although Bourgeois JCQ agreed with a CRA Policy Statement that “a contract for the sale of a good does not necessarily mean that the SR&ED work was not being performed on behalf of the payer”) More generally, “[a]lthough the contracts were not drafted specifically for doing SR&ED work, analysis of the contract terms tends to show that ultimately the SR&ED work was undertaken on behalf of the Government of Canada.” ...
Current CRA website
T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the
T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return From: Canada Revenue Agency On this page... ... See the details on Zero-emission vehicles – Classes 54 and 55, Zero-emission vehicles – Class 56, and Accelerated investment incentive property. ... First year: 10% × $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000 − $39,000 = $741,000 (undepreciated capital cost) $741,000 × 10% = $74,100 CCA Third year: $741,000 − $74,100 = $666,900 (undepreciated capital cost) $666,900 × 10% = $66,690 CCA And so on for the following years. ...
News of Note post
28 January 2024- 11:40pm Parent – Court of Quebec finds that building repair work that matched the cost of the whole building was currently deductible Email this Content The taxpayer acquired a rental property in run-down condition for $275,000 and then incurred $290,074 in expenditures in order to restore the building. ... …What needed to be replaced was done, and without extravagance, only the minimum. … [T]he work done … was in the nature of repairs. ... Agence du revenu du Québec, 2023 QCCQ 10440 under s. 18(1)(b) – capital expenditure v. expense – improvements v. repairs. ...
9 February 2014- 10:28pm Ben Nevis – English Court of Appeal found that a new collection assistance Treaty article applied to old tax debts Email this Content Last year, the English Court of Appeal found that a collection assistance Article which had been newly-added to the U.K. ... Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578 under Treaties – Art. 26A, Treaties – General, and Statutory Interpretation – Retroactivity/Restrospectivity and Revenue Rule. ...
Current CRA website
Step 5 – Federal tax, Part C – Net federal tax
Step 5 – Federal tax, Part C – Net federal tax This table includes line numbers related to net federal tax from Step 5 of your return as well as links to related guides, schedules and forms. Part C – Net federal tax Line Description Related guides, if any Related schedules and forms 40424 Federal tax on split income Form T1206, Tax on Split Income 40427 Minimum tax carryover Form T691, Alternative Minimum Tax 40500 Federal foreign tax credit Form T2209, Federal Foreign Tax Credits 41200 Investment tax credit Form T2038(IND), Investment Tax Credit (Individuals) 41800 Special taxes Guide RC4092, Registered Education Savings Plans Form T1172, Additional Tax on Accumulated Income Payments from RESPs Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts Page details Date modified: 2023-01-24 ...
Current CRA website
T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the
T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return From: Canada Revenue Agency On this page... Part I tax Line 550 – Base amount of Part I tax Line 560 – Additional tax on personal services business income Line 565 – Additional tax on banks and life insurers Line 580 – Total labour requirements addition to tax Line 602 – Recapture of investment tax credit (ITC) Scientific research and experimental development Child care space Clean economy Line 604 – Refundable tax on CCPC's investment income Line 608 – Federal tax abatement Line 616 – Manufacturing and processing profits deduction and zero-emission technology manufacturing deduction Lines 620 and 624 – Investment corporation deduction Line 632 – Federal foreign non-business income tax credit Line 636 – Federal foreign business income tax credit Continuity of unused federal foreign business income tax credits Carryback or carryforward of unused credits Lines 638 and 639 – General tax reduction Line 640 – Federal logging tax credit Line 641 – Eligible Canadian bank deduction under section 125.21 Line 648 – Federal qualifying environmental trust tax credit Line 652 – Investment tax credit Available-for-use rule Investments and expenditures that qualify for an ITC Activities that qualify for an ITC on qualified property Scientific research and experimental development (SR&ED) qualified expenditure pool SR&ED investment tax credit and refund Apprenticeship job creation tax credit Investment tax credit (ITC) for child care spaces Investment tax credit (ITC) claim When to complete Schedule 31 Investment tax credit refund Part I tax payable Part I tax Line 550 – Base amount of Part I tax The basic rate of Part I tax is 38% of taxable income. ... Use Schedule 31, Investment Tax Credit – Corporations, to calculate the ITC. ...
News of Note post
Furthermore, the research agreement was similar to the development agreement in Aeronautics, which was found in that case to “constitute … a legally-enforceable arrangement capable of establishing de facto control under subsection 256(5.1)” – and the facts here were similar to Lyrtech and Solutions Mindready. Respecting the argument, in the alternative, of the Crown, that the declaration of trust constituted an agreement referred to s. 251(5)(b)(i) and, having regard to there being a discretionary trust, s. 248(25) deemed CO2 Public to be beneficially interested in CO2 Trust, Smith J stated that although it was unnecessary for him to address this argument: It appears to me however that this Court is bound by the decision … in … Propep. ... The Queen, 2019 CCI 286 under s. 127(1)- Canadian-controlled private corporation – (a). ...
Current CRA website
Line 25500 – Prescribed Zones – British Columbia
Line 25500 – Prescribed Zones – British Columbia Place names followed by numbers are Indian reserves. ... British Columbia Table of the prescribed northern or intermediate zones for British Columbia Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Atlin-Teslin Indian Cemetery 4 Bear Camp Ben-My-Chree Bennett Blue River 1 Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Classy Creek 8 Coal River Days Ranch Dease Lake Dease Lake 9 Dease River 2 Dease River 3 Defot Eddontenajon Ekwan Elleh Engineer Fireside Five Mile Point 3 Fontas Fontas 1 Fort Nelson Fort Nelson 2 Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hiusta's Meadow 2 Horse Ranch Pass 4 Hyland Post Hyland Ranch Hyland River Park Iskut Jacksons Jennings River 8 Kahntah Kahntah 3 Kledo Creek Park Klua Kluachon Lake 1 Laketon Liard River Liard River 3 Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame McDames Creek 2 McDonald Lake 1 Meadows Mosquito Creek 5 Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muddy River 1 Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson One Mile Point 1 Pavey Pennington Pleasant Camp Porter Landing Prophet River Prophet River 4 Prophet River Recreation Area Rainy Hollow Rupert Salmon Creek 3 Saloon Scotia Bay Sheslay Sikanni (railway siding) Silver Salmon Lake 5 Skooks Landing Smith River Smith River Military Reserve Snake 5 Snake River Steamboat Stikine River 7 Stikine River Recreation Area Stone Mountain Park Summit Lake Mile 392 Surprise Tahltan Tahltan 1 Tahltan 10 Tahltan Forks 5 Taku Taku 6 Taku River Tamarack Tarahne Park Tatcho Creek 11 Telegraph Creek Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Tetsa River Park Toad River Trutch Tulsequah Upper Tahltan 4 Weissener Lake 3 White Pass All places in the Queen Charlotte Islands/Haida Gwaiiare in a prescribed intermediate zone. ... John Fort Ware 1 Fowler Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1 Lexau Ranch Lone Prairie Lynx Creek Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale North Pine North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte, (îles de la) Rolla Rose Prairie Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth Page details Date modified: 2024-01-23 ...