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Miscellaneous severed letter

13 December 1989 Income Tax Severed Letter 7-4191 - [Scientific Research and Experimental Development (\"SR & ED\") Corporations]

The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The bidding costs may or may not eventually lead to the taxpayer receiving an SR & ED contract and SR & ED subsequently occurring. ... In addition, it may find that although 90% of its revenue is derived from SR & ED, less than 90% of its expenditures relate to SR & ED. ...
Technical Interpretation - Internal

28 May 2013 Internal T.I. 2013-0476381I7 - Deemed Resident Trusts & Foreign Tax Credit

28 May 2013 Internal T.I. 2013-0476381I7- Deemed Resident Trusts & Foreign Tax Credit CRA Tags 94(3) 94(1)(c) 126(1) Principal Issues: For the purposes of the foreign tax credit, will the amount of U.S. taxes paid on the actual disposition of marketable securities by the deemed resident trust need to be pro-rated to reflect the portion of the taxable capital gain that is subject to tax in Canada under proposed 94(3)(b)? ... In the October 24, 2012 Notice of Ways and Means Motion, the proposed legislation changed the non-resident trust rules as follows: 7. (1) Section 94 of the Act is replaced by the following: 94(3) If at a specified time in a trust's particular taxation year (other than a trust that is, at that time, an exempt foreign trust) the trust is non-resident (determined without reference to this subsection) and, at that time, there is a resident contributor to the trust or a resident beneficiary under the trust, (a) The trust is deemed to be resident in Canada throughout the particular taxation year for the purposes of (i) Section 2, (ii) … (iii) … (iv) … (v) … (vi) … (vii) … (viii) Determining the liability of the trust for tax under Part I, and under Part XIII on amounts paid or credited (in this paragraph having the meaning assigned by Part XIII) to the trust, (ix)... (x) …(b) No deduction shall be made under subsection 20(11) by the trust in computing its income for the particular taxation year, and for the purposes of applying subsection 20(12) and section 126 to the trust for the particular taxation year (i) In determining the non-business income tax (in this paragraph as defined by subsection 126(7)) paid by the trust for the particular taxation year, paragraph (b) of the definition "non-business income tax" does not apply, and (ii) If, at that specified time, the trust is resident in a country other than Canada, (A) The trust's income for the particular taxation year is deemed to be from sources in that country and not to be from any other source, and (B) The business-income tax (in this paragraph as defined by subsection 126(7)), and the non-business-income tax, paid by the trust for the particular taxation year are deemed to have been paid by the trust to the government of that country and not to any other government; (c) … Under proposed subparagraph 94(3)(b)(ii), there is no limiting wording that is similar to the current wording in clause 94(1)(c)(ii)(B) of the Act which requires that the foreign tax paid "can reasonably be regarded as having been paid in respect of that income" in order to qualify for the foreign tax credit. ...
Current CRA website

Income Tax Act – Workgroup Cross-Reference Chart

Income Tax Act Workgroup Cross-Reference Chart 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] Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
GST/HST Ruling

20 March 2018 GST/HST Ruling 179646 - – Application of the provincial point-of-sale rebate [for printed books] to the supply of […][publications]

The Company is a distributor and a distributing agent for various […] products and publications. 3. […] 4. […] offers […][publications] that […] 5. ... In terms of size, the [publication] is […]" wide and […]" long. ... Product B consists of […]. […] and is printed on […] loose-leaf style page containing […]. […] pages are available for replenishing frequently […]. ...
Old website (cra-arc.gc.ca)

Early / Late Payments (GST 300-7-8)

" Act " means the Excise Tax Act; " consideration " may be money, a thing, a service, forbearance in the exercise of a right or anything else which induces the supplier to make the supply. ... Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax; " invoice " includes a statement of account, a bill and any other similar record regardless of its form or characteristics and a cash register slip or receipt; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " service " means anything other than: (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " supplier " in respect of a supply, means the person making the supply; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tangible personal property " includes all objects or things that may be touched, felt or possessed, and that are movable at the time the supply is made, other than money and real property; " tax " means the Goods and Services Tax payable under Part IX of the Excise Tax Act; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ... Additional information on price adjustments may be found in GST MEMORANDUM 300-7-19, " PRICE REDUCTIONS AND CREDIT NOTES ". ...
Old website (cra-arc.gc.ca)

Examples – Tax payable on excess TFSA amount

As of that date, his total contributions in 2015 were $12,200 ($9,000 + $500 + $2,700). ... Highest excess TFSA amount per month for June to October = $2,200. Tax = 1% per month on the highest excess amount = $2,200 × 1% × 5 months, which was $110. ... Tax = 1% per month on the excess amount = $1,400 x 1% x 2 months, which was $28. ...
Miscellaneous severed letter

10 December 1981 Income Tax Severed Letter RRRR52 - Policy — contributors to non-resident trust

10 December 1981 Income Tax Severed Letter RRRR52- Policy contributors to non-resident trust Unedited CRA Tags 94(1)(b)(i)(B) Policy Decision File Subsection 94(1) Non-resident Trust Clause 94(1)(b)(i)(B) of the Income Tax Act requires that a contributor to a non-resident trust be resident in Canada at any time in the 18-month period before the end of "that year". ... Department's Position "... that year... " referred to in clause 94(1)(b)(i)(B) is the "... taxation year of the trust... " referred to in the first line of paragraph 94(1)(b). ...
Current CRA website

Chapter 11 - 8503(4) to 8503(26) – Additional Conditions

Chapter 11- 8503(4) to 8503(26) Additional Conditions On this page... 11.1 8503(4)(a) Member Contributions 11.1.1 8503(4)(a)(i) Current Service Contribution Limit 11.1.2 8503(4)(a)(ii) Periods of Disability, Reduced Pay or Temporary Absence 11.1.3 8503(4)(a)(iii) Past Service Contribution Limit 11.2 8503(4)(b) Pre-payment of Member Contributions 11.3 8503(4)(c) Reduction in Benefits and Return of Contributions 11.4 8503(4)(d) Undue Deferral of Payment 11.5 8503(4)(e) & (f) Evidence of Disability 11.6 8503(5) Waiver of Member Contribution Condition 11.7 8503(6) Pre-Retirement Death Benefits 11.8 8503(7) Commutation of Lifetime Retirement Benefits 11.9 8503(7.1) Bridging Benefits and Elections 11.10 8503(8) Suspension or Cessation of Pension 11.11 8503(9) Re-Employed Member 11.12 8503(10) Re-Employed Member- Special Rules Not Applicable 11.13 8503(11) Re-Employed Member- Anti-Avoidance 11.14 8503(12) Limits Dependent on Consumer Price Index 11.15 8503(13) Statutory Plans Special Rules 11.16 8503(14) Artificially Reduced Pension Adjustment 11.17 8503(15) Past Service Employer Contribution 11.18 8503(16) Definitions for the Purpose of Phased Retirement Benefits 11.19 8503(17) Bridging Benefits Payable on a Stand-Alone Basis 11.20 8503(18) Rules of Application 11.21 8503(19) Benefit Accruals After Pension Commencement 11.22 8503(20) Re-Determination of Benefits 11.23 8503(21) Rules of Application 11.24 8503(22) Anti-Avoidance 11.25 8503(23) Cross-Plan Rules 11.26 8503(24) and (25) Associated Defined Benefit Provisions 11.27 8503(26) IPP Minimum Withdrawal 11.1 8503(4)(a) Member Contributions 11.1.1 8503(4)(a)(i) Current Service Contribution Limit Member current service contributions to a DB provision of an RPP are limited to the lesser of a) 9% of the member’s compensation for the year from an employer who participates in the plan, and b) $1,000 plus 70% of the member’s pension credit for the year under the provision. ... Cross references: Definition of Eligible Period of Temporary Absence 8500(1) Definition of Eligible Period of Reduced Pay 8500(1) Definition of Disabled 8500(1) Definition of Period of Disability 8500(1) Eligible Service 8503(3)(a)(iii) & (iv) Prescribed Compensation 8507 11.1.3 8503(4)(a)(iii) Past Service Contribution Limit Plans may give members the right to purchase past service defined benefits, as long as the purchase is in respect of eligible service in accordance with paragraph 8503(3)(a) of the Regulations. ... Cross references: Past Service Benefits 147.1(10) Amount of Employee’s Pension Contributions Deductible 147.2(4) Definition of Period of Reduced Services 8300(1) Certification in Respect of Past Service 8307 Period of Reduced Services Retroactive Benefits 8308(4) Prescribed Compensation 8507 11.2 8503(4)(b) Pre-payment of Member Contributions DB member contributions are not permitted before the year in which they relate. ...
Technical Interpretation - Internal

22 September 1992 Internal T.I. 9223397 F - Transfer Of Disability Tax Credit & Personal Tax Credit

22 September 1992 Internal T.I. 9223397 F- Transfer Of Disability Tax Credit & Personal Tax Credit Unedited CRA Tags 118.3, 118(1)(b), 118(1)(d)   922339   A. Humenuk   (613) 957-2134 September 22, 1992 SYDNEY DISTRICT OFFICEPersonal and General SectionEnquiries and Office Examination Attention: K. ...
Archived CRA website

ARCHIVED — T1005 Manitoba Tuition Fee Income Tax Rebate

ARCHIVED T1005 Manitoba Tuition Fee Income Tax Rebate Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2017 Fillable PDF (t1005-fill-17e.pdf) 2016 Fillable PDF (t1005-fill-16e.pdf) 2015 Fillable PDF (t1005-fill-15e.pdf) 2014 Fillable PDF (t1005-fill-14e.pdf) 2013 Fillable PDF (t1005-fill-13e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2017 Standard print PDF (t1005-17e.pdf) 2016 Standard print PDF (t1005-16e.pdf) 2015 Standard print PDF (t1005-15e.pdf) 2014 Standard print PDF (t1005-14e.pdf) 2013 Standard print PDF (t1005-13e.pdf) 2012 Standard print PDF (t1005-12e.pdf) 2011 Standard print PDF (t1005-11e.pdf) 2010 Standard print PDF (t1005-10e.pdf) 2009 Standard print PDF (t1005-09e.pdf) 2008 Standard print PDF (t1005-08e.pdf) 2007 Standard print PDF (t1005-07e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

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