Search - 屯门 安南都护府
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Conference
10 October 2003 Roundtable, 2003-0030095 F - Inter. Between Sub. 13(21.2) & 88(1) of ITA
Une société de Gestion (" Gesco ") détient une filiale à part entière (" Opco ") dont le capital versé des actions détenues est 100 000 $ et le prix de base rajusté est nul. Opco avait dans le passé, disposé d'un bien amortissable de la catégorie 10, en faveur de sa société mère Gesco pour une contrepartie symbolique de 1 $, soit la juste valeur marchande (ci-après " JVM ") du bien à ce moment. Le bien avait une JVM nulle et une fraction non amortie du coût en capital (ci-après " FNACC ") de 100 000 $ au moment de la disposition. ...
Current CRA website
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 " 5 " for a government, government enterprise, or international organization Report a problem or mistake on this page Thank you for your help! ...
Current CRA website
Box 11 – Recipient type
Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: " 1 " individual (even if the SIN is not provided) " 2 " joint account " 3 " corporation " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership Report a problem or mistake on this page Thank you for your help! ...
GST/HST Ruling
3 August 2011 GST/HST Ruling 137201 - [...] loyalty program
A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [FinanceCo") agrees with [...] ... On [mm/dd/yyyy], [the Company] and [...], namely [...], [Organization A], [...] ... Under Appendix [...], [the Company] may [...] 25. While the purpose of the [...] 26. ...
Old website (cra-arc.gc.ca)
Box 11 – Recipient type
Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ...
Archived CRA website
ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021
ARCHIVED- Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021 5013-G(E) Is this guide for you? ... Tax Information Phone Service (TIPS) Individual enquiries by phone Teletypewriter (TTY) users Gather all your documents Missing slips or receipts Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges, interest expenses and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23500 – Social benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Amounts you can claim Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 133 – Recapture of investment tax credit Line 135 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41800 – Special taxes Line 129 – Federal surtax Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit (CJLTC) Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Supporting documents After you file your return Notice of assessment Processing time How to change a return CRA Service Feedback Program Service complaints Formal disputes (objections and appeals) Reprisal complaints Appendix Contact the Canada Revenue Agency Next Page details Date modified: 2023-01-24 ...
Archived CRA website
ARCHIVED – Family Caregiver Amount (FCA)
ARCHIVED – Family Caregiver Amount (FCA) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Spouse or common-la w partner amount 2012 without FCA 2012 with FCA Base amount $10,822 12,822 Less: the net income of your spouse or common-law partner − − Allowable spouse or common-law partner amount (if negative, enter "0") = = Amount for children under age 18 2012 without FCA 2012 with FCA Allowable amount for children under age 18 $2,191 $4,191 Amount for an eligible dependant 2012 without FCA 2012 with FCA Base amount $10,822 $12,822 Less: Dependant's net income − − Allowable amount for an eligible dependant (if negative, enter "0") = = Amount for infirm dependants age 18 or older 2012 without FCA 2012 with FCA Base amount $10,822 $12,822 A Less: Dependant's net income − − B Line A minus line B (if negative, enter "0") = = C Maximum amount $4,402 $6,402 D The lesser of line C or D – Allowable amount for this dependant Caregiver Amount 2012 without FCA 2012 with FCA Base amount $19,435 $21,435 A Less: Dependant's net income − − B Line A minus line B (if negative, enter "0") = = C Maximum amount $4,402 $6,402 D The lesser of line C or D – Allowable amount for this dependant 5. ...
Technical Interpretation - External
29 April 2015 External T.I. 2014-0532691E5 F - Vente immeuble - syndicat copropriétaire
Sauf indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... La position de l'ARC depuis l'instauration de l'article 1039 C.c.Q. est de considérer qu'un syndicat de copropriétaires est une « société » aux fins de la Loi. ... De plus, pour avoir droit à l'exemption prévue à l'alinéa 149(1)l), il faut que l'entité soit notamment « administrée » uniquement pour exercer une activité non lucrative. ...
Archived CRA website
ARCHIVED - Federal Income Tax and Benefit Guide – 2021
ARCHIVED- Federal Income Tax and Benefit Guide – 2021 The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. ... Forms and publications Other publications you may need Due dates Penalties and interest Penalites Interest on your balance owing Interest on your refund Cancel or waive penalties or interest Ways to file your return NETFILE EFILE File my Return File a paper return Get help doing your taxes Community Volunteer Income Tax Program (CVITP) and Income Tax Assistance – Volunteer Program (for residents of Quebec) Tax Information Phone Service (TIPS) Individual enquiries by phone Business enquiries by phone Teletypewriter (TTY) users Gather your documents Missing slips or receipts Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Residency information for tax administration agreements Elections Canada Foreign property Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12700 – Taxable capital gains Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 22100 – Carrying charges, interest expenses, and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23500 – Social benefits repayment Step 4 – Taxable income Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 5 – Federal tax Part A – Federal tax on taxable income Part B – Federal non-refundable tax credits Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31350 – Digital news subscription expenses Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Part C – Net federal tax Line 40424 – Federal tax on split income Recapture of investment tax credit Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Refund or balance owing Line 42800 – Provinical or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45350 – Canada training credit (CTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit (CJLTC) Line 47600 – Tax paid by instalments Line 47900 – Provincial or territorial credits Line 48400 – Refund Line 48500 – Balance owing Supporting documents After you file your return Notice of assessment Processing time How to change a return CRA Service Feedback Program Service complaints Formal disputes (objections and appeals) Reprisal complaints Appendix Retirement income summary table Next Page details Date modified: 2023-01-24 ...
Technical Interpretation - External
21 July 2017 External T.I. - General answer for Delaware/Florida Working Group Submissions / Questions
From: "Delaware Florida / Delaware Florida (CRA/ARC)" (DELAWAREFLG@cra-arc.gc.ca) Date: July 21, 2017 at 2:23:32 PM GMT-4 To: "Michael Kandev" (mkandev@dwpv.com) Cc: "Delaware Florida / Delaware Florida (CRA/ARC)" (DELAWAREFLG@cra-arc.gc.ca) This correspondence is further to your submission of April 27, 2017 regarding compliance issues related to Delaware & Florida limited liability partnerships (“Delaware & Florida LLPs”) and Delaware & Florida limited liability limited partnerships (“Delaware & Florida LLLPs”). ... The “protective filing” of T1134s and / or T106s, in respect of Delaware & Florida LLPs or Delaware & Florida LLLPs, based on the IFA 2016 Pronouncement; b. Delaware & Florida LLPs and Delaware & Florida LLLPs that have been assigned a Business Number by the CRA, further to a request made based on the IFA 2016 Pronouncement; c. ...