Search - 哈尔滨到北京 公里数

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Subsection 85(1.3) defines the term " wholly owned corporation." 24. ...

In addition to giving instructions to submit the receipt with the contributor's income tax return, the receipt has to include the following: (a) the name of the issuer of the RRSP; (b) the signature of an authorized official (we will accept a facsimile signature as long as the receipts are numbered serially and a copy is kept at the issuer's head office); (c) the contract or arrangement number; (d) the name, address, and social insurance number of the annuitant; (e) the name and social insurance number of the contributor if other than the annuitant; (f) the total amount of premiums paid; (g) the dates of payment of premiums (the receipt may show the amount received in the initial 60 days of the year and the amount received during the remainder of the year); and (h) whether the contributions (premiums) were in whole or in part in kind, using the following text: Contributions were in whole or in part in kind. () (check) You should advise the annuitant to submit an explanation of any contribution in kind with his or her income tax return. 34. ...

This policy clarifies the meaning of " courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation" in section 8. ...

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products. ...

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...

A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...

Please refer to page 154 of the CRA Annual Report to Parliament 2012-2013 for an explanation of how this figure relates to the CRA Financial Statements – Agency Activities. 2012-2013 human resources (full-time equivalents) Sub-program Planned Actual Difference Individual returns and payment processing 4,235 3,958 277 Business returns and payment processing 2,805 2,577 228 GST administration in Quebec nil nil nil Total 7,040 6,535 505 Numbers may not add due to rounding. ...

[Benefit programs and benefit-related services delivered by the Canada Revenue Agency] Six federal benefit programs Canada Child Tax Benefit Children's Special Allowances Disability tax credit Universal Child Care Benefit- on behalf of Human Resources and Skills Development Canada Goods and services tax / harmonized sales tax credit Working income tax benefit advance payments Twenty-six ongoing benefit programs for provinces and territories 1st year 1st year British Columbia-BC family bonus 1996 Newfoundland and Labrador child benefit 1999 Alberta family employment tax credit 1997 Newfoundland and Labrador seniors' benefit 1999 New Brunswick child tax benefit 1997 Saskatchewan low-income tax credit 2000 New Brunswick working income supplement 1997 Newfoundland and Labrador- mother baby nutrition supplement 2001 Newfoundland and Labrador harmonized sales tax credit 1997 Ontario child benefit 2007 British Columbia- BC earned income benefit 1998 British Columbia low income climate action tax credit 2008 Saskatchewan child benefit 1998 Ontario senior homeowners' property tax grant 2009 Northwest Territories child benefit 1998 Ontario sales tax credit 2010 Northwest Territories- territorial worker's supplement 1998 British Columbia harmonized sales tax credit 2010 Nova Scotia child benefit 1998 Nova Scotia affordable living tax credit 2010 Yukon child benefit 1999 Ontario energy and property tax credit 2011 Nunavut child benefit 1999 Northern Ontario energy credit 2011 Nunavut- territorial worker's supplement 1999 New Brunswick school supplement 2012 Ten one-time payment programs 1st year 1st year Relief for heating expenses (federal) 2000 Energy cost benefit (federal) 2005 British Columbia- BC energy rebate 2001 Alberta 2005 resource rebate 2005 Alberta energy tax refund 2001 Ontario home electricity relief 2006 Ontario taxpayer dividend 2001 British Columbia climate action dividend 2008 Nova Scotia taxpayer refund 2003 Ontario sales tax transition benefit 2010 Eighty-five data exchange and data transfer services Fifty-two income verification data exchanges with provinces to support programs Ten National child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario child care supplement and Quebec family allowance programs Eight data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low income climate action tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario energy and property tax credit/Northern Ontario tax credit, Ontario trillium benefit, BC harmonized sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Eight data exchanges and data transfers to support federal administration of the Employment insurance family supplement, Guaranteed income supplement, Canada learning bond, additional canada education savings grant, Registered disability savings plan and Canadian disability savings grant and Old age security [service standards] Canadians' confidence in the integrity of the tax system is essential to the CRA's success. ...