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Current CRA website
Ontario Trillium Benefit Questions and Answers
Ontario sales tax credit – use the calculation information provided. 17. ...
Current CRA website
Privacy Statement
We may also disclose your personal information if it is authorized by law, for example, with other governments (federal, provincial, territorial), authorized third-party service providers, and / or law enforcement agencies. ...
Current CRA website
Chapter 2 EFILE Error Messages for 2024
(T3RCA)- Format and error detection error codes Line Description 543 Field 602 for Current year’s employer contributions does not equal the amount at field 6021. 544 Field 603 for Current year’s member contributions does not equal the amount at field 6031. 545 Field 604 for Current year’s amount transferred from another RCA trust does not equal the amount at field 6041. 546 Payroll account number / non-resident remittance account number is invalid. ...
Current CRA website
Chapter History S1-F2-C3, Scholarships, Research Grants and Other Education Assistance
The third sentence of the second paragraph of the Summary has been updated to remove the reference to the Video Series – Canadian students and income tax, as these videos are no longer available. ¶3.18 has been revised to remove the words “on or after October 31, 2011” which followed the word “enjoyed” in the first sentence. ...
Current CRA website
Not dealing at arm's length for purposes of the Employment Insurance Act (EIA)
A non-arm's length relationship is suggested when... the services performed by the employee are integral to the employer's business activity and are important to its operation; the services performed by the employee are an accessory to the employer's business (not integral to it), the work would normally be considered too insignificant or irrelevant to the employer's trade or business to warrant the expense of hiring an employee to perform these services (and there is no reasonable justification); the employer has historically employed an employee to perform this work, or the work requires ongoing performance and the employer has employed someone else to perform it before and after the employee's period of employment; the employer had historically not employed anyone to perform the same work, or had not required the services of an employee to have the same work completed before or after the period in question (and there is no reasonable justification); the employee possesses the necessary skills and qualifications that other employees would possess to perform the required work. the employee does not have the necessary qualifications, licenses, certifications, or experience to perform the job – particularly if the rate of pay does not reflect the employee's low qualification level (and there is no reasonable justification). ...
Current CRA website
Overview of the CRA
CRA Monthly Demographic Employee Profile by Region – August 2024 Image description This graphic, entitled “We are a large, national organization,” is a map of Canada showing the CRA's employee representation across the country, separated by region. ...
Current CRA website
Amount you can claim or report
However, Dana still had to report the spousal support payments received ($200 x 3 = $600) on her 2023 tax return. ...
Current CRA website
Taxable capital gains on property, investments, and belongings
For additional information, refer to paragraphs 2.33 – 2.35 of Income Tax Folio S1-F3-C2, Principal Residence. ...
Current CRA website
GST/HST and Electronic Commerce
For example, a server at a particular location in Canada could constitute a permanent establishment of a non-resident person (refer to the discussion in " Non-Resident Registration "), and the person would be required to register for GST/HST purposes if the person makes taxable supplies in Canada through that permanent establishment (unless the person is a small supplier). ...
Current CRA website
Return a payment
A table with all the days that apply to eligibility period February: part of the February 14 to February 27, 2021 eligibility period S M T W T F S Monday February 1, 2021 Tuesday February 2, 2021 Wednesday February 3, 2021 Thursday February 4, 2021 Friday February 5, 2021 Saturday February 6, 2021 Sunday February 7, 2021 Monday February 8, 2021 Tuesday February 9, 2021 Wednesday February 10, 2021 Thursday February 11, 2021 Friday February 12, 2021 Saturday February 13, 2021 Sunday February 14, 2021: part of eligibility period Monday February 15, 2021: part of eligibility period Tuesday February 16, 2021: part of eligibility period Wednesday February 17, 2021: part of eligibility period Thursday February 18, 2021: part of eligibility period Friday February 19, 2021: part of eligibility period Saturday February 20, 2021: part of eligibility period Sunday February 21, 2021: part of eligibility period Monday February 22, 2021: part of eligibility period Tuesday February 23, 2021: part of eligibility period Wednesday February 24, 2021: part of eligibility period Thursday February 25, 2021: part of eligibility period Friday February 26, 2021: part of eligibility period Saturday February 27, 2021: part of eligibility period Sunday February 28, 2021 March: • Earliest you can apply for the February 14 to February 27, 2021 eligibility period S M T W T F S Monday March 1, 2021: Earliest you can apply for this period Tuesday March 2, 2021 Wednesday March 3, 2021 Thursday March 4, 2021 Friday March 5, 2021 Saturday March 6, 2021 Sunday March 7, 2021 Monday March 8, 2021 Tuesday March 9, 2021 Wednesday March 10, 2021 Thursday March 11, 2021 Friday March 12, 2021 Saturday March 13, 2021 Sunday March 14, 2021 Monday March 15, 2021 Tuesday March 16, 2021 Wednesday March 17, 2021 Thursday March 18, 2021 Friday March 19, 2021 Saturday March 20, 2021 Sunday March 21, 2021 Monday March 22, 2021 Tuesday March 23, 2021 Wednesday March 24, 2021 Thursday March 25, 2021 Friday March 26, 2021 Saturday March 27, 2021 Sunday March 28, 2021 Monday March 29, 2021 Tuesday March 30, 2021 Wednesday March 31, 2021 If you applied for this period, you would have received $1,000. ... Make the cheque or money order payable to Receiver General for Canada Specify the name of the benefit you are repaying Indicate which eligibility period you are repaying Include your Social Insurance Number (SIN) Mail the cheque or money order to: Revenue Processing – Repayment of CEB Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 0C3 If your payment is not honoured, the CRA will charge a fee. ...