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Technical Interpretation - Internal
26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder
Commentaires généraux. / None. General comment. Raisons: Question de fait. / Question of fact. ... À moins d’indication contraire, tous les renvois législatifs ci-après sont des renvois aux dispositions de la Loi de l’impôt sur le revenu (footnote 1) (« Loi »). ... (la « Loi »). 2 Symes c. Canada, [1993] 4 R.C.S. 695, aux pp. 730-732. ...
Current CRA website
Topics – Partnerships
Topics – Partnerships Guides T4068, Guide for the Partnership Information Return (T5013 Forms) T5013-INST, Statement of Partnership Income – Instructions for recipient Forms T5013, Statement of Partnership Income T5013-1, Part IX.1 Income Tax Calculation – SIFT Partnership T5013-FIN, Partnership Financial Return T5013SCH1, Partnership's Net Income (Loss) for Income Tax Purposes – Schedule 1 T5013SCH2, Charitable Donations, Gifts, and Political Contributions – Schedule 2 T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5 T5013SCH6, Summary of Dispositions of Capital Property – Schedule 6 T5013SCH8, Capital Cost Allowance (CCA) – Schedule 8 T5013SCH9, List of Partnerships – Schedule 9 T5013SCH12, Resource-Related Deductions – Schedule 12 T5013SCH50, Partner's Ownership and Account Activity – Schedule 50 T5013SCH52, Summary Information for Partnerships that Allocated Renounced Resource Expenses to their Members – Schedule 52 T5013SCH58, Canadian Journalism Labour Tax Credit T5013SCH63, Return of Fuel Charge Proceeds to Farmers Tax Credit T5013SCH65, Air Quality Improvement Tax Credit – Schedule 65 T5013 SCH 74, Clean Hydrogen Investment Tax Credit T5013 SCH 75, Clean Technology Investment Tax Credit T5013 SCH 76, Clean Technology Manufacturing Investment Tax Credit T5013 SCH 78, Carbon Capture, Utilization, and Storage Investment Tax Credit T5013 SCH 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues T5013SCH100, Balance Sheet Information – Schedule 100 T5013SCH125, Income Statement Information – Schedule 125 T5013SCH141, General Index of Financial Information (GIFI) – Additional Information T5013SCH444, Eligible Yukon Mining UCC and Eligible Yukon UCC Worksheet for Partnerships T5013SUM, Summary of Partnership Income T106, Information Return of Non-Arm's Length Transactions with Non-Residents T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T1135, Foreign Income Verification Statement T1141, Information Return in Respect of Contricutions to Non-Resident Trust, Arrangements or Entities T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trus t Page details Date modified: 2025-05-26 ...
Archived CRA website
ARCHIVED — RC7190-BC GST190 British Columbia Rebate Schedule
ARCHIVED — RC7190-BC GST190 British Columbia Rebate Schedule 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 (rc7190-bc-fill-17e.pdf) 2013 – Fillable PDF (rc7190-bc-fill-13e.pdf) 2012 – Fillable PDF (rc7190-bc-fill-12e.pdf) 2010 – Fillable PDF (rc7190-bc-fill-10e.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: N/A – Standard print PDF (rc7190-bc-e.pdf) 2017 – Standard print PDF (rc7190-bc-17e.pdf) 2013 – Standard print PDF (rc7190-bc-13e.pdf) 2012 – Standard print PDF (rc7190-bc-12e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Technical Interpretation - External
2 June 2020 External T.I. 2020-0847081E5 F - Compte de frais médicaux – période de report
À moins d’indication contraire, toute référence à un article de loi ou à une de ses composantes dans le présent document constitue une référence à un article de la Loi de l’impôt sur le revenu (footnote 2) (ci-après la « Loi ») ou à une de ses composantes. ... Report des crédits inutilisés – ce type de CFM prévoit le report prospectif des crédits inutilisés sur une période maximale de 12 mois 2. Report des frais médicaux – ce type de CFM prévoit le report prospectif des frais médicaux admissibles non remboursés sur une période maximale de 12 mois 3. ...
Technical Interpretation - External
18 December 1990 External T.I. 9028685 F - Mortgage Investment Corporation Investments — Meaning of "Residential Property"
18 December 1990 External T.I. 9028685 F- Mortgage Investment Corporation Investments — Meaning of "Residential Property" Unedited CRA Tags 130.1(6)(f) 24(1) 5-902868 A. Seidel (613) 957-8960 19(1) December 18, 1990 Dear Sirs: This is in reply to your letter dated August 21, 1990 with respect to paragraph 130.1(6)(f) of the Income Tax Act (the "Act"). ...
Current CRA website
Dual tax rates – Example 1
Dual tax rates – Example 1 Income earned in one province or territory Example Corp X earned all of its income in 2024 from its permanent establishment in Newfoundland and Labrador. ... Least of lines 400, 405, 410, and 428 in the federal small business deduction calculation (from the T2 return) − 78,000 Amount taxed at higher rate = $12,000 Calculation of Newfoundland and Labrador tax payable: Taxes payable at the lower rate: $78,000 × 2.5% $1,950 Plus: Taxes payable at the higher rate: $12,000 × 15% + 1,800 Newfoundland and Labrador tax payable = $3,750 Forms and publications T2 Corporation Income Tax Return Page details Date modified: 2025-05-21 ...
Current CRA website
Completing an Excise Duty Return – Special Excise Warehouse Licensee
Box 3 – Due date of return (YYYY-MM-DD) Enter the due date for this return. ... Line D – Inventory adjustments (+ or −) For each column, enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D For each column, add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D and enter the result on line E. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 5 – Capital cost allowance (CCA)
She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Capital cost calculation Actual cost of the property $ Line 1 FMV of the property $ Line 2 Amount on line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $ Line 4 Enter all capital gains deductions claimed for the amount on line 4 Footnote 1______× 2 = $ Line 5 Line 4 minus line 5 (if negative, enter "0") $______× 1/2 = $ Line 6 Capital cost: Line 1 plus line 6 $ Line 7 Enter the capital cost of the property from line 7 in column 3 of Area B or C. ... If you pay more for the property than the seller paid for it, calculate the capital cost as follows: Capital cost calculation for non-resident – Non-arm's length transaction – Non-resident of Canada The seller's cost or capital cost $ Line 1 The seller's proceeds of disposition $ Line 2 Amount from line 1 $ Line 3 Line 2 minus line 3 (if negative, enter "0") $______× 1/2 = $ Line 4 Capital cost – Line 1 plus line 4 $ Line 5 Enter this amount in column 3 of either Area B or C, whichever applies. ...
GST/HST Ruling
28 June 2016 GST/HST Ruling 178181 - Temporary Importation of Racing […] Equipment
The racing […] equipment […][is] not for sale, for lease or for further manufacturing or processing while in Canada […]. 6. The […] racing […] equipment, as outlined in fact number 4 above, are goods described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. ... The CBSA has determined that the temporary importation of the racing […] equipment […] qualify for temporary importation […]. ...
GST/HST Interpretation
18 April 2011 GST/HST Interpretation 123466 - Application of the GST/HST to supplies made by the [...] [Association]
The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...