Search - 哈尔滨到北京 公里数

Section 3 – Introduction to the Canada Revenue Agency Previous page Next page SENIOR MANAGEMENT CONTACT LIST To be determined Minister of National Revenue To be determined Parliamentary Secretary to the Minister of National Revenue Richard Thorpe Chair, Board of Management Tara Cosgrove, Corporate Secretary (613) 954-0680 Andrew Treusch Commissioner and Chief Executive Officer (613) 957-3688 * Genevieve Binet, Chief of Staff (613) 957-3688 Laurel Hearty, SA (613) 957-3688 John Ossowski Deputy Commissioner (613) 957-3688 * Carmen Voghel, EA (613) 957-3688 Tara Cosgrove Corporate Secretary Agency Corporate Secretariat (613) 954-0680 * Manon Larcher, EA/SA (613) 952-8280 Anne-Marie Lévesque AC, Appeals (613) 960-2388 * Chantal Brunette, EA (613) 960-2382 Claude Brault, AO (613) 960-2383 Frank Vermaeten AC, Assessment, Benefit and Service (613) 941-5007 * Michael Joy, EA (613) 957-9040 Shirley Beaudoin, IM (613) 954-7303 Cynthia Leblanc DAC, Assessment, Benefit and Service (613) 954-6614 * Marc Therrien, EA (613) 954-5890 Shirley Beaudoin, IM (613) 954-7303 Brian Philbin AC and Chief Audit Executive Audit, Evaluation and Risk (613) 957-7522 * Jenness Sealy, Special Advisor (613) 954-7834 Christine Sopchyshyn, EA (613) 948-1175 Richard Montroy AC, Compliance Programs (613) 957-3709 * Mike O’Brien A/Chief of Staff (613) 946-3258 Bianka Seguin-Guindon, SA (613) 957-3709 Ted Gallivan DAC, Compliance Program Branch (613) 946-9684 * Suzanne O’Brien, EA (613) 957-3616 Roch Huppé AC and CFO, Finance & Admin. (613) 946-1763 * Nathalie St-Jean, SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Johanne Bernard DAC, Finance & Admin. (613) 948-5240 * Nathalie St-Jean SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Diane Lorenzato AC, Human Resources (613) 954-8200 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Dan Couture DAC, Human Resources (613) 946-4527 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Annette Butikofer AC and Chief Information Officer Information Technology (613) 946-6494 * Sylvie Desjardins, Director (613) 946-5577 Anita Matheson, AA (613) 946-5573 Keith Barrass DAC, Information Technology (Solutions) (613) 941-4250 * Rob Latour, EA (613) 946-8569 Sylvie Lauzon, AA (613) 941-3506 Image description Lyne Sincennes, Acting Deputy Assistant Commissioner, Information Technology (Corporate Systems and Support) Lyne Sincennes A/DAC, Information Technology (Corporate Systems and Support) (613) 941-2870 * Virginia Comeau, EA (613) 954-9466 Francoise Ouellette, AA (613) 941-5362 Micheline Van-Erum Assistant Deputy Attorney General Tax Law Services (613) 670-6416 * Lucie Fitzgerald, EA/SA (613) 670-6399 Richard Gobeil Executive Director and Senior General Counsel Legal Services (613) 957-2358 * Charles Nadeau, Senior Counsel (613) 946-5349 Suzanne Paulin, EA/SA (613) 957-2356 Geoff Trueman AC, Legislative Policy and Regulatory Affairs (613) 957-3708 * Renée Osborne, EA (613) 946-8717 Susan Gardner-Barclay AC and Chief Privacy Officer, Public Affairs (613) 957-3508 * Jerry Dybka, Special Advisor (613) 957-8071 TBD, SA (613) 957-8472 Yves Giroux AC, Strategy and Integration (613) 952-3660 * Joanne Coté, EA (613) 954-2927 Kathleen Davis, SA (613) 957-9235 Michael Snaauw AC, Collections and Verification (613) 954-1269 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Mireille Laroche DAC, Collections and Verification (613) 957-8174 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Ainslea Cardinal AC, Atlantic (902) 426-6370 * Anna-Lise Landriault, EA (902) 426-1825 Nicole Dufour, AA (902) 426-6105 Vince Pranjivan AC, Ontario (416) 952-9435 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Joanne Todesco DAC, Ontario (416) 973-5791 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Maureen Phelan AC, Pacific (604) 666-0456 * Nancy Simpson, EA (604) 775-6549 Maria Gauer, AA (604) 666-0456 Cheryl Bartell AC, Prairie (204) 983-1845 Tamara Jenkins, EA (204) 984-0275 Virginia Copp, SA/AA (204) 984-0277 Gabriel Caponi AC, Quebec (514) 496-4580 * Chantalle Robert, EA (514) 283-3011 Ralph Jean-Louis, SA (514) 283-3013 Note * Primary Person Previous page Next page Date modified: 2016-03-08 ...

Line 210 – Deduction for elected split-pension amount If the transferring spouse or common-law partner has agreed with the receiving spouse or common-law partner to jointly elect to split his or her eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law parner can deduct on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 115 – Other pensions or superannuation Line 129 – RRSP income Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... For additional information on the transitional rules for housing and other real property, refer to GST/HST NOTICE 302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island. ... However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Example 1 – First or once-a-year bonus payment Example Donna earns a salary of $400 per week. ... " Step 1: Divide the bonus by the number of pay periods in the year ($300 ÷ 52 = $5.77). ...

</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...

</ContractID> <SlipReportTypeCode></SlipReportTypeCode>- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An original return cannot contain an amended or cancelled slip. ... <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Original = O- Amendment = A Note: An original return cannot contain an amended or a canceled slip. ... < T otalDisposedNonQualifiedInvestmentFairMarketValueAmount> </TotalDisposedNonQualifiedInvestmentFairMarketValueAmount>- Required 15 numeric, enter dollars and cents. ...

T3010 checklist – how to avoid common mistakes when filing your return A registered charity must file an annual information return with financial statements and required attachments. Checklist Use the following information to avoid a lost return, incorrect financial calculations, and other mistakes that could cause delays: ☐ use the correct version of the T3010 to file your return (see Notice to the reader on the T3010 return page) ☐ file a complete return ☐ file your return within six months from the end of your charity’s fiscal period ☐ make sure your financial statements are included with your return and have the same fiscal period end ☐ file your return even if your charity was inactive during its fiscal year ☐ describe your charitable activities, not your fundraising activities, in Section C2 ☐ make sure there is a signature of a director/trustee or like official in Section E ☐ include the dates of birth, arm’s length status, and postal codes for all directors, trustees, and like officials on Form T1235 ☐ include the registration numbers for all qualified donees on Form T1236 ☐ mail to: Charities Directorate Canada Revenue Agency Ottawa ON K1A 0L5 Additional information You must include your financial information in Section D or Schedule 6 – do not complete both. ...

Corp type– Enter if changed: Code 1 – Canadian-controlled private corporation Code 2 – Other private corporation Code 3 – Public corporation Code 4 – Other corporation. ... Also, enter the statute-barred date in red in the top margin of the T99, or T99A, using the YY / MM / DD format. ... Section Table of Contents – SR&ED Review Reference- Other Items (Loose on Top)-- Waiver – T2029-- Appeals Waiver-- AIMS Screen 1 (if req'd)-- AIMS Screen 5 (if req'd)-- AIMS Screen L (if req'd)-- T7W (if req'd)-- T99A (if req'd)- A Schedules and Forms- A T2SCH1 – Comparative (or revised GIFI) schedule A-1 A T2SCH4 – Comparative (or revised GIFI) schedule A-4 A T2SCH8 – Comparative (or revised GIFI) schedule A-8 A T2SCH23 – Revised A-23 A T2SCH27 – Revised A-27 A T2SCH31 – Comparative (or revised GIFI) schedule A-31 A T661 – Comparative (or revised GIFI) schedule A-32 A T2SCH33 – Revised A-33 A T2SCH49 – Revised (or revised GIFI) schedule A-49 A T2SCH50 – Revised A-50 A T2 Jacket – Revised GIFI schedule of changes A-300 A T2SCH506 – Revised A-506 A Provincial Government Tax Credits (if required) A-### A T1145 – Revised A-1145 A T1146 – Revised A-1146 A T1263 – Revised A-1263 B Reports- B Coding Reconciliations B-10 B Financial Review Report – FRR B-20 B Taxpayer Relief (Fairness) Report B-30 B Penalty Recommendation Report B-40 B Penalty Recommendation Report (Third Party) B-50 B Other – Administrative Second Review B-60 B Explanation of delays or AIMS Screen 4 (if used) B-70 C Review Plan and Checklists- C Screener’s comments C-10 C Initial Review Plan (subsequent changes C-20.1 etc.) ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 − $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A – Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B – Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 – New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 – Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Date modified: 2016-06-29 ...

This amount is the lesser of: $500 (the refund amount); $2,000 ($500 + $9,500 – $8,000). ... 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; " 5 " for a government, government enterprise, or international organization. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...