Search - 哈尔滨到北京 公里数

Results 221 - 230 of 20406 for 哈尔滨到北京 公里数
Current CRA website

Part XIX Information Return – International Exchange of Information on Financial Accounts

The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... </ControllingPersonBirthInformation> <ControllingPersonType></ControllingPersonType>- Required, 6 alphanumeric- Enter one of the following codes to describe the controlling person type: CRS801 = Direct owner of a corporation or other legal person CRS802 = Indirect owner of a corporation or other legal person (through an intermediary) CRS803 = Director or senior official of a corporation or other legal person CRS804 = Settlor of a trust CRS805 = Trustee of a trust CRS806 = Protector of a trust CRS807 = Beneficiary of a trust CRS808 = Other controlling person of a trust CRS809 = Equivalent to a settlor of a legal arrangement other than a trust (e.g., partnership) CRS810 = Equivalent to a trustee of a legal arrangement other than a trust (e.g., partnership) CRS811 = Equivalent to a protector of a legal arrangement other than a trust (e.g., partnership) CRS812 = Equivalent to a beneficiary of a legal arrangement other than a trust (e.g., partnership) CRS813 = Other controlling person of a legal arrangement other than a trust (e.g., partnership) </ControllingPerson> </Organization> <AccountHolderAddress> <Address>- Note: The information within the tag <Address> is repeatable up to 5 times as needed. ...
Current CRA website

Motor vehicle leasing costs – employees

Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($1,050 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value Line 2 $ Blank space for dollar value Line 7 8. ($37,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ... Tom will complete the Chart using the following information for 2024: Monthly lease payment: $500 Lease payments made for 2024: $5,500 Number of days the car was leased in 2024: 335 Manufacturer’s suggested list price: $28,000 HST ($43,529 × 15% = $6,529) = $6,529 HST ($1,050 × 15% = $158)= $158 HST ($37,000 × 15% = $5,550) = $5,550 Eligible leasing costs for passenger vehicles leased after December 31, 2000 Line Leasing agreement information and calculations Amount 1. ... Enter the amount from line 4 or line 5, whichever is more: $50,058 x 85% $42,549 7. ($1,050 + $158 = $1,208) x 335 = $404,680 ÷ 30 = $13,489 line 2 $13,489 8. ($37,000 + $5,550 = $42,550) x $5,500 = $234,025,000 ÷ $42,549 $ 5,500 Repayments and imputed interest When you lease a passenger vehicle, you may have either a repayment owing to you, or you may have imputed interest. ...
Current CRA website

Electronic filing of information returns – Common errors

The XML specifications provide the following formatting requirements: <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric.- Telephone number of the contact The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. ... Common Errors T619, Electronic Transmittal Record Mandatory information that is missing or invalid within a T619 will result in the entire submission being rejected. ... Example: "John Smith & Sons" will be entered as: "John Smith &amp; Sons" The following are the acceptable special characters for the respective fields: Acceptable special characters for the respective fields Field Special Characters All Financial fields period (.) comma (,) Financial fields (negative amounts only) hyphen (-) Filer Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Filer Address (Address Lines 1 and 2; City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') space Postal Code hyphen (-) space Contact Information (Filer Contact Name) hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Name (Surname or Given Name) hyphen (-) period (.) ampersand (&) apostrophe (') space Recipient Business Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Address (Street Address lines 1 and 2 and City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') Page details Date modified: 2025-03-13 ...
Scraped CRA Website

Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate

Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = (SPNR + $28,350) ÷ 1.213 = ($500,000 + $28,350) ÷ 1.213 = $435,572.96 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $435,572.96 × 15% = $65,335.94 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000 Consideration) ÷ $100,000] = $6,300 × [($450,000 $435,572.96) ÷ $100,000] = $908.90 Further information All GST/HST technical publications are available on the CRA website at cra.gc.ca/gsthsttech. ...
Current CRA website

Stated Price Net of Rebate – GST at 5%

Example To determine the value of the consideration payable for a unit with a stated price net of rebate of $200,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $200,000 ÷ 103.2% = $193,798.45 Once the value of the consideration is determined, the amount of the tax payable and the amount of the new housing rebate may be determined as follows: Tax payable = Consideration × 5% = $193,798.45× 5% = $9,689.92 New housing rebate = Tax payable × 36% = $9,689.92 × 36% = $3,488.37 Rebate factor changes 13. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) Table method Stated Price Net of Rebate Consideration GST Payable GST New Housing Rebate $365,000 $353,414.20 $17,670.71 $6,084.91 $370,000 $357,906.56 $17,895.33 $5,801.89 $375,000 $362,398.92 $18,119.95 $5,518.87 $380,000 $366,891.28 $18,344.56 $5,235.85 $385,000 $371,383.65 $18,569.18 $4,952.83 $390,000 $375,876.01 $18,793.80 $4,669.81 $395,000 $380,368.37 $19,018.42 $4,386.79 $400,000 $384,860.74 $19,243.04 $4,103.77 $405,000 $389,353.10 $19,467.65 $3,820.75 $410,000 $393,845.46 $19,692.27 $3,537.74 $415,000 $398,337.83 $19,916.89 $3,254.72 $420,000 $402,830.19 $20,141.51 $2,971.70 $425,000 $407,322.55 $20,366.13 $2,688.68 $430,000 $411,814.91 $20,590.75 $2,405.66 $435,000 $416,307.28 $20,815.36 $2,122.64 $440,000 $420,799.64 $21,039.98 $1,839.62 $445,000 $425,292.00 $21,264.60 $1,556.60 $450,000 $429,784.37 $21,489.22 $1,273.58 $455,000 $434,276.73 $21,713.84 $990.57 $460,000.00 $438,769.09 $21,938.45 $707.55 $465,000.00 $443,261.46 $22,163.07 $424.53 $470,000.00 $447,753.82 $22,387.69 $141.51 $472,500.00 $450,000.00 $22,500.00 $0.00 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable, was derived as follows: P = C + tax payable GST new housing rebate P = C + (5% × C) (36% × (5% × C) P = C + 0.05C (0.36 × 0.05C) P = C + 0.05C 0.018C P = 1.032 C C = P ÷ 1.032 Return to footnote1 Referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebate and C is the value of the consideration, was derived as follows: P = C + tax payable GST new housing rebate P = C + (5% × C) {[($450,000 C) ÷ $100,000] × $6,300} P = C + 0.05C {[$4.5 (C ÷ $100,000)] × $6,300} P = 1.05C $28,350 + ($6,300 × C ÷ $100,000) P = 1.05C $28,350 + 0.063C P = 1.113C $28,350 P + $28,350 = 1.113C C = (P + $28,350) ÷ 1.113 Return to footnote2 Referrer Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
Current CRA website

Canada Revenue Agency Ministerial Transition Documents – November 2015

Canada Revenue Agency Ministerial Transition Documents November 2015 Next page Note to Readers The briefing documents listed below were prepared for the Minister of National Revenue. ... Table of Contents Section 1 Welcome Commissioner's letter to the Minister Contact list Short-term decisions Floor plan *+ Minister briefing plan Section 2 Roles and Responsibilities Role of the Minister and Ministerial support Communications and issues management How the Federal government works: An overview * Open and Accountable government * CRA's Board of Management Section 3 Introduction to the Canada Revenue Agency (CRA) Agency Overview Canada Revenue Agency at a Glance * Senior management contact list Biographies Chair of the Board of Management Commissioner of Revenue and Chief Executive Officer of the Canada Revenue Agency Deputy Commissioner of the Canada Revenue Agency Taxpayers' Ombudsman Partnerships and stakeholders Taxpayers' Ombudsman overview * Expenditure management cycle and CRA budget * Service to Canadians Compliance Collections Appeals Corporate Safeguarding taxpayer information Oversight Section 4 Immediate Decisions Treasury Board business * Delegations Message to employees Federal budget A CRA perspective * Section 5 Government Overview Role of central agencies Section 6 CRA Litigation Forecast *+ Section 7 Issues Supporting small and medium businesses * Better service to Canadians * Estimating the magnitude of non-compliance (Tax gap) * Tobacco compliance and contraband * Underground economy * Foreign Account Tax Compliance Act (FATCA) * International collaboration on tax avoidance * Rules for charities related to political activities * Collective bargaining * Bill C-377 Requirements for labour organizations * Disability Tax Credit promoters * Ontario Retirement Pension Plan * Robillard Commission Report * Overview of recent reduction exercises and major long-term funding pressures * Quebec: GST compensation * British Columbia and Ontario housing market * *Documents under review *+ Documents protected pursuant to the Access to Information Act Next page Page details Date modified: 2016-03-08 ...
Current CRA website

Example – Leasing Costs

Total lease charges paid for the vehicle in 2023 $ 5,500 2. Total lease payments deducted for the vehicle before 2023 $ 0 3. ... The manufacturer's list price $28,000 5. $42,353 + $6,353 $48,706 6. Enter the amount from line 4 or line 5, whichever is more: $48,706 x 85% $41,400 7. ($950 + $143) = $1,093 x 334 = $365,062 ÷ 30 = $12,169 line 2 $12,169 8. ($36,000 + $5,400) = $41,400 x $5,500 = $227,700,000 ÷ $41,400 $ 5,500 Tom would enter $5,500 (the lower of the amounts on line 7 and line 8) on line 11 of Form T777. ...
Old website (cra-arc.gc.ca)

Box 23 – Recipient type

Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; or " 5 " for a government, government enterprise, or international organization. ...
Current CRA website

Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000

Chart Eligible leasing costs for passenger vehicles leased after December 31, 2000 1. ... Enter the manufacturer's list price. $ Blank space for dollar value Line 4 5. $42,353 Footnote 1 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2 $ Blank space for dollar value Line 5 6. Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($950 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value Line 2 $ Blank space for dollar value Line 7 8. ($36,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ...
Current CRA website

Chapter 4 - 147.3 – Transfers

Chapter 4- 147.3 Transfers On this page... 4 147.3 Transfers 4.1 147.3(1) Transfer money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) Transfer money purchase to defined benefit 4.3 147.3(3) Transfer defined benefit to defined benefit 4.4 147.3(4) Transfer defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) Transfer of surplus defined benefit to money purchase 4.6 147.3(5) Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) Transfer pre-1991 contributions 4.8 147.3(7) Transfer lump sum benefits on death 4.9 147.3(7.1) Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) Taxation of amount transferred 4.12 147.3(11) Division of transferred amount 4.13 147.3(12) Restriction re transfers 4.14 147.3(13) Excess transfer 4.15 147.3(13.1) Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) Deemed transfer 4.17 147.3(14.1) Transfer of property between provisions 4 147.3 Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus 8500(1) Surplus for 147.3(7.1) 8500(1.1) Permissible Distribution 8502(d)(ii) Commuted Value Pre-Retirement Death 8503(2)(i), (j), (n) 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit MP 8301(4) Surplus 8500(1) Employer contributions not permitted 8506(2)(c) 4.11 147.3(9) & 147.3(10) Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...

Pages