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Current CRA website

Income Tax Act – Workgroup Cross-Reference Chart

Income Tax Act Workgroup Cross-Reference Chart From: Canada Revenue Agency We have archived this page and will not be updating it. ... Contents Table 1 – Cross-references to Sections 1-9 Table 2 – Cross-references to Sections 10-19 Table 3 – Cross-references to Sections 20-29 Table 4 – Cross-references to Sections 30-39 Table 5 – Cross-references to Sections 40-49 Table 6 – Cross-references to Sections 50-59 Table 7 – Cross-references to Sections 60-69 Table 8 – Cross-references to Sections 70-79 Table 9 – Cross-references to Sections 80-89 Table 10 – Cross-references to Sections 90-99 Table 11 – Cross-references to Sections 100-109 Table 12 – Cross-references to Sections 110-119 Table 13 – Cross-references to Sections 120-129 Table 14 – Cross-references to Sections 130-139 Table 15 – Cross-references to Sections 140-149 Table 16 – Cross-references to Sections 150-159 Table 17 – Cross-references to Sections 160-169 Table 18 – Cross-references to Sections 170-179 Table 19 – Cross-references to Sections 180-189 Table 20 – Cross-references to Sections 190-199 Table 21 – Cross-references to Sections 200-209 Table 22 – Cross-references to Sections 210-219 Table 23 – Cross-references to Sections 220-229 Table 24 – Cross-references to Sections 230-239 Table 25 – Cross-references to Sections 240-249 Table 26 – Cross-references to Sections 250-260 [Income Tax – Technical News No. 29] [Next] Page details Date modified: 2017-06-22 ...
Current CRA website

Chapter 7 - 8501 – Prescribed Conditions for Registration

Cross references: PA Limits 147.3(8), 147.3(9) IPP defined 8300(1) IPP minimum amount 8500(1) Eligible Service 8503(3)(a) Past Service Employer Contributions 8503(15) IPP Minimum Withdrawal 8503(26) Non-payment of Minimum Amount Plan Revocable 8506(4) Minimum Amount 8506(5) Periods of Reduced Pay 8507 Pension benefits standards legislation 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) Permissible Contributions 8502(d) Permissible Distributions 8502(g) Funding Media 8502(h) Investments 8502(i) Borrowing 8502(j) Determination of Amounts 8502(k) Transfer of Property between Provisions 8502(m) Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) Eligible Service 8503(3)(b) Benefit Accruals after Pension Commencement 8503(3)(d) Increased Benefits for Disabled Member 8503(3)(j) Offset Benefits 8503(3)(k) Bridging Benefits Cross-plan Restriction 8503(3)(l) Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) Pre-payment of Member Contributions 8503(4)(d) Undue Deferral of Payments 8503(4)(e) Evidence of Disability 8503(4)(f) Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) Employer Contributions with Respect to Particular Members 8506(2)(b.1) Allocation of Employer Contributions 8506(2)(c) Employer Contributions not Permitted 8506(2)(c.1) Contributions not Permitted 8506(2)(e) Allocation of Earnings 8506(2)(f) Payment or reallocation of Forfeited Amounts 8506(2)(g) Retirement Benefits 8506(2)(h) Undue Deferral of Payment Death of the Member 8506(2)(i) Undue Deferral of Payment Death of Specified Beneficiary 7.3 8501(3) Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP 147.3(4) Termination Conditions RPP 8304.1(14) Benefits Provided With Surplus on Plan Wind-up Minister’s Approval 8517(3.1) Page details Date modified: 2018-06-14 ...
Technical Interpretation - Internal

17 March 1997 Internal T.I. 9631007 - INTERACTION OF 85(1) & 110.6(19)

Taxpayer's CEC Prior to After After Election Election Rollover 14(5)(A) $15,000 $15,000 $15,000 less: 14(5)(E) $ N/A $ N/A $22,500 14(5)(F) 1,000 1,000 1,000 CEC Balance $14,000 $14,000 $(8,500) *(no change) (see below) * However, the taxable capital gain realized on the CGD election ($7500) is added to a special account called the "exempt gains balance" (see Variable D below in 14(1)(a)(v) computation). Subsection 14(1) Computations 14(1)(a)(iv) Amount = $1,000 (to be included in income) (eg. lesser of: excess ($8,500) & Variable F ($1,000)) 14(1)(a)(v) Amount = $0 (to be included in income) (eg. ... Subsection 14(1) Computations 14(1)(a)(iv) Amount = $0 (eg. lesser of: excess ($8,500) & Variable F ($0)) 14(1)(a)(v) Amount = $8,500 (to be included in income) (eg. ...
GST/HST Interpretation

12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]

[L’Organisme] a créé une nouvelle plateforme Web, […], pour produire et diffuser des vidéos […]. ... [L’Organisme] s’engage à: produire une capsule sur l’événement qui sera diffusée sur le site web […] et sur ses autres plateformes numériques sans limite de temps ni de territoire […] diffuser en rotation sur son site Web, entre des dates déterminées, un maximum non garanti d’impressions d’une publicité type « tuile » conçue par le partenaire […] […][fournir des espaces sur les ondes télévisuelles pour un message publicitaire produit par le partenaire […] […]. ... [L’Organisme] s’engage à: produire une ou plusieurs capsules sur l’événement ou les activités du partenaire qui seront diffusées sur le site Web […] sans limite de temps ni de territoire et sur ses autres plateformes numériques […] […][fournir des espaces aubaines sur les ondes télévisuelles pour un message publicitaire produit par le partenaire] […] diffuser entre des dates déterminées un certain nombre d’impressions d’une publicité type « tuile » sur le site de [l’Organisme] […] et d’une publicité type « îlot » sur le site Web […] […]; la tuile et l’îlot sont produits par le partenaire publier dans Facebook, Twitter, etc. sur le compte […] des renseignements sur le partenariat […] verser au partenaire un montant d’argent équivalent à la visibilité accordée et qui est détaillée à […] remettre un […] Prix […] d’une valeur à déterminer […] etc. […] Il n’est pas clair si le montant d’argent mentionné à l’article […] et celui sous la rubrique […] sont les mêmes. ...
Archived CRA website

ARCHIVED — T2032 Statement of Professional Activities

ARCHIVED T2032 Statement of Professional Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 Standard print PDF (t2032-07e.pdf) 2006 Standard print PDF (t2032-06e.pdf) 2005 Standard print PDF (t2032-05e.pdf) 2004 Standard print PDF (t2032-04e.pdf) 2003 Standard print PDF (t2032-03e.pdf) 2002 Standard print PDF (t2032-02e.pdf) 2001 Standard print PDF (t2032-01e.pdf) 2000 Standard print PDF (t2032-00e.pdf) 1999 Standard print PDF (t2032-99e.pdf) 1998 Standard print PDF (t2032-98e.pdf) 1997 Standard print PDF (t2032-97e.pdf) 1996 Standard print PDF (t2032-96e.pdf) 1995 Standard print PDF (t2032-95e.pdf) 1994 Standard print PDF (t2032-94e.pdf) 1993 Standard print PDF (t2032-93e.pdf) 1992 Standard print PDF (t2032-92e.pdf) 1991 Standard print PDF (t2032-91e.pdf) 1990 Standard print PDF (t2032-90e.pdf) 1989 Standard print PDF (t2032-89e.pdf) 1988 Standard print PDF (t2032-88e.pdf) 1987 Standard print PDF (t2032-87e.pdf) 1986 Standard print PDF (t2032-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
GST/HST Interpretation

12 February 2018 GST/HST Interpretation 167422r - – Eligibility of corporations to make an election under section 156

12 February 2018 GST/HST Interpretation 167422r- Eligibility of corporations to make an election under section 156 Unedited CRA Tags ETA Part IX: 123,128,156 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |-------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 of which qualifying voting control is held by, and the required shares are owned by, C1 of which qualifying voting control is held by, and the required shares are owned by, US4 of which qualifying voting control is held by, and the required shares are owned by, US2 of which qualifying voting control is held by, and the required shares are owned by parent Hold Co. ...
Current CRA website

Chart 1 – Recalculation of Adjusted Cost Base (ACB)

Chart 1 Recalculation of Adjusted Cost Base (ACB) Chart 1 Recalculation of adjusted cost base (ACB) Date Description Total cost in $ (A) Number of units (B) Average cost per unit (A ÷ B) March 12, 2018 Purchase at $14.75 per unit 20,000.00 1,355.9322 $14.75 December 31, 2018 Reinvested distribution at $16.40 per unit + 1,427.82 + 87.0622 $16.40 ACB 21,427.82 1,442.9944 $14.85 April 15, 2019 Purchase at $17.29 per unit + 5,000.00 + 289.1845 $17.29 ACB 26,427.82 1,732.1789 $15.26 December 31, 2020 Reinvested distribution at $13.77 per unit + 962.11 + 69.8700 $13.77 ACB 27,389.93 1,802.0489 $15.20 June 30, of the year Redemption of 200 units at $17.42 per unit Footnote 1 3,040.00 200.0000 $15.20 ACB 24,349.93 1,602.0489 $15.20 December 31, of the year Reinvested distribution at $15.00 per unit Footnote 2 + 750.00 + 50.0000 Return of capital of $500 Footnote 2 500.00 ACB 24,599.93 1,652.0489 $14.89 Footnotes Footnote 1 Kate determines her proceeds of disposition based on the selling price of $17.42 per unit. ...
Administrative Letter

11 July 1990 Administrative Letter 59496 F - Scientific Research & Experimental Development

Your Questions 1.        Would the payments made by the Company to the Canadian researchers constitute "qualified expenditures" as defined in subsection 127(9) of the Act for the purpose of claiming investment tax credit? 2.        If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... For the SR & ED to be related to a business of the taxpayer, there must be some connection or link between the taxpayer's business carried on at the time the expenditure is made and the SR & ED carried on.  ...
Old website (cra-arc.gc.ca)

Box 15 – Type code of securities

Box 15 Type code of securities Indicate the type of security by entering one of the following codes: BON Bonds BO1 A bulk transaction in bonds for which the quantity cannot be determined DOB Debt obligations in bearer form DO1 A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined FUT Futures MET Precious metals MFT Units in a mutual fund trust or investment fund trust MSC Miscellaneous OPC Option contracts PTI Publicly traded interest in a trust or partnership RTS Rights SHS Shares UNT Units (for example, a unit consisting of a bond and a warrant) WTS Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...
Current CRA website

Part XIX Information Return – International Exchange of Information on Financial Accounts

The possible values are: OECD602 OBAN Other Bank Account Number OECD603 ISIN International Securities Information Number (follows a known structure) OECD604 OSIN Other Securities Information Number OECD605 Other Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...

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