Search - 哈尔滨到北京 公里数

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...

This bulletin discusses the tax treatment of transactions in commodity futures, debt obligation futures (for example, GNMA 8 % Futures) and actual commodities for which a futures market exists. ...

The deemed proceeds of disposition under paragraph 20(1)(a) are then calculated as follows: 20(1) Capital cost $100 (ITAR) Proceeds of disposition as otherwise determined $115 less: FMV on Valuation Day 105 10 Deemed proceeds $110 less: Capital cost 100 Capital gain $ 10 The donor therefore is subject to tax on the recapture of CCA of $25 and on $1.50 (the taxable capital gain of $7.50 less the $6 capital gains deduction). 20(1)(b)(i) (ITAR) The donee is deemed to acquire the depreciable property at a capital cost of $110 for all purposes of the Act except where paragraph 13(7)(e) applies. 13(7)(e)(i) In such a case the donee's capital cost for purposes of paragraphs 8(1)(j) and (p), sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), will be $101.50 determined as follows Capital cost to donor immediately before the transfer $100.00 Plus: 3/4 of the donor's proceeds of disposition $110 less:- the donor's capital cost immediately before the transfer $100- 4/3 of the donor's capital gains deduction (4/3 x $6) 8 3/4 x 2 108 1.50 Donee's capital cost $101.50 5. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

For more information, see Excise and GST/HST News – No. 83 (Winter 2012). ...

" For the purpose of the disbursement quota, property includes any real estate or personal property that was not directly used in charitable activities or administration. ...

Education savings rollover election- prescribed information The following information must be included in the education savings rollover election document: Rollover amount RDSP issuer name, specimen plan name, specimen plan number, and contract number RDSP / RESP beneficiary name, SIN RDSP holder name, SIN/BN RESP subscriber name, SIN RESP promoter name, specimen plan name, specimen plan number and contract number RESP promoter’s address Space for the RESP subscriber’s signature and date Space for the RESP promoter's (authorized person) signature and date Space for the RDSP holder’s signature and date Space for the RDSP issuer’s (authorized person) signature and date Withdrawal requirements from an SDSP Previously, the yearly minimum withdrawal requirement from a specified disability savings plan (SDSP) applied only to plans in a PGAP year. ...

In this case, Form RC4616 must be filed (that is, received by the CRA) on or before April 30, 2016 – the due date of the return for Corporation X. 3. ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ...

Legal action to collect If you do not pay an amount voluntarily and you have the ability to pay, we may take legal action to obtain judgment or Federal Court certification and: recover amounts from any benefits or other applicable credits you may receive from ESDC; recover from credits the Crown may owe you such as income tax refunds and/or goods and services tax (GST) / harmonized sales tax (HST) credits; garnish income sources and/or bank accounts; or use any other means under any applicable statutes or laws to collect an amount owing. ...