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GST/HST Ruling

21 March 2012 GST/HST Ruling 136649 - GST/HST Ruling - Tax status of the supply of [...] [XYZ Juice]

The Product is known generically as [...] 3. The Product is supplied in varying combinations [...] 4. [...] ... The promotional information [...] taken from the Company's website is as follows: [...] 7. [...] 8. ... Pricing of the Product depends upon customer location and [...]. 13. [...]. 14. ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 4 – 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 Interpretation

30 July 2013 GST/HST Interpretation 145607 - Tax status of [...] first aid training and materials

BACKGROUND The following is our understanding of your business operations, based on your submissions and [...]. [...] ([...] [the Division]) is a division of [...] ([...] [ACo]) The Canada Revenue Agency (CRA) issues a GST/HST ruling on specific provisions of the legislation as they relate to a clearly defined fact situation of a particular person. ... [ACo]'s mandate is [...]. To fulfill its mandate, [ACo] has implemented a number of [...] ...
Old website (cra-arc.gc.ca)

Federal Electoral District Statistics (FEDS) − 2016 Edition (2014 tax year)

Net rental income line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...
Current CRA website

Federal Electoral District Statistics (FEDS) − 2016 Edition (2014 tax year)

Net rental income line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Table 1b FEDS for All Returns, by Total Income 2014 tax year Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Table 1e FEDS for All Returns, by Source of Income 2014 tax year Table 2 FEDS for All Returns, by Age 2014 tax year Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a FEDS for All Returns 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b FEDS for All Returns, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c FEDS for All Returns, Males, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d FEDS for All Returns, Females, by Total Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e FEDS for All Returns, by Source of Income 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 FEDS for All Returns, by Age 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 FEDS, Tax-Free Savings Accounts 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Page details Date modified: 2024-11-18 ...
GST/HST Interpretation

21 June 2012 GST/HST Interpretation 62279 - […] [Dance instruction provided by a dance school]

Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 62279 Business Number: […] June 21, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […] [Dance instruction provided by a dance school] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to courses of dance instruction provided by […]([…] [XYZ Dance School]). ... RULING REQUESTED […] […] you have asked us to […] provide a ruling to the effect that [XYZ Dance School] is a vocational school and that the supplies of dance instruction provided by [XYZ Dance School] are exempt supplies of vocational courses pursuant to section 8 of Part III of Schedule V to the ETA. ... The CRA does not consider courses in the following to develop or enhance a student's occupational skills: * sports * games * hobbies; or * other recreational or cultural pursuits, that are designed for personal interest. ...
Archived CRA website

ARCHIVED — T5013SCH10 T5013SCH10 Calculation of Deduction for Cumulative Eligible Capital of a Partnership - Schedule 10

ARCHIVED T5013SCH10 T5013SCH10 Calculation of Deduction for Cumulative Eligible Capital of a Partnership- Schedule 10 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: 2015 Fillable PDF (t5013sch10-fill-15e.pdf) 2013 Fillable PDF (t5013sch10-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: 2015 Standard print PDF (t5013sch10-15e.pdf) 2013 Standard print PDF (t5013sch10-13e.pdf) 2011 Standard print PDF (t5013sch10-11e.pdf) 2010 Standard print PDF (t5013sch10-10e.pdf) 2009 Standard print PDF (t5013sch10-09e.pdf) 2006 Standard print PDF (t5013sch10-06e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Excise Interpretation

23 October 2012 Excise Interpretation 146716 - Chargeable Emplanements for […] [an aircraft]

We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. ... We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg. ...
Current CRA website

Capital Gains – 2024

Abbreviations The following is a list of some of the abbreviations that are used in this guide: ABIL Allowable business investment loss ACB Adjusted cost base CCA Capital cost allowance CNIL Cumulative net investment loss FMV Fair market value LPP Listed personal property RFL Restricted farm loss UCC Undepreciated capital cost Adjusted cost base (ACB) This is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Description A ($) B ($) C ($) Calculation of capital gain: Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost 10,000 10,000 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss (or recapture of CCA): Capital cost 10,000 10,000 10,000 Minus: CCA 2018-2023 4,000 4,000 4,000 UCC at the beginning of 2024 = 6,000 = 6,000 = 6,000 Minus whichever is less: Capital cost of $10,000 or proceeds of disposition 4,000 8,000 10,000 Terminal loss (or recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, you do not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15 per share 1,500 100 15.00 Purchase in 2006: $20 per share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $18 per share 3,600 200 Average cost = 900 = 50 18.00 Purchase in 2024: $21 per share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, You bought units of a mutual fund trust. ...
Current CRA website

Farming Income and the AgriStability and AgriInvest Programs Guide – Program payment list A

Farming Income and the AgriStability and AgriInvest Programs Guide Program payment list A See the following lists to determine the correct code to report the program payment on Form T1163 or Form T1164. ... Program payment list A Program payment included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code AgriInsurance (production/crop insurance) Edible horticulture crops X X 402 AgriInsurance (production/crop insurance) Grains, oilseeds, and special crops X X 401 AgriInsurance (production/crop insurance) Non-edible horticulture crops X X 470 AgriInsurance (production/crop insurance) Other commodities, including livestock X X 463 AgriRecovery bee assistance payments (allowable portion) X 800 AgriRecovery drought assistance payments (allowable) X 774 AgriRecovery feed assistance payments (allowable portion) X 801 AgriRecovery flood assistance payments (allowable portion) X 802 Canadian Food Inspection Agency (CFIA) payment for allowable commodities X X 663 Canadian Food Inspection Agency (CFIA) payment for other amounts X 665 Canadian Food Inspection Agency (CFIA) payment for supply managed commodities X 664 COVID-19 AgriRecovery Livestock set aside programs X X 699 COVID-19 Other assistance payments (allowable income) X 687 COVID-19 Temporary foreign worker subsidy payments X 686 COVID-19 Wage subsidy payments for arm's length salaries X 684 Crop cover protection program X 473 Cull breeding swine program (all provinces) X 582 Dairy Direct Payment Program (DDPP) X 683 Livestock feed insurance program X X 412 Livestock price insurance X 667 Other AgriRecovery program (allowable income) Footnote 1 X 627 Polar vortex industry recovery program (allowable portion) X 795 Post tropical storm Dorian response program X 772 Prairie watershed climate program (PWCP) X 798 Private hail insurance X 407 Private insurance proceeds for allowable commodities (production/price/margin insurance) X 661 Private insurance proceeds for the replacement of allowable commodities X X 681 Private insurance proceeds for the replacement of allowable expense items X 406 Resilient agricultural landscapes program (RALP) X 797 Waterfowl/Wildlife damage compensation Grains, oilseeds, and special crops X X 418 Waterfowl/Wildlife damage compensation Horticulture X X 419 Waterfowl/Wildlife damage compensation Other commodities X X 425 Alberta 2021 Canada Alberta hog recovery initiative X 778 2021 Canada Alberta livestock feed assistance initiative (allowable) X 776 British Columbia 2021 Canada-British Columbia flood recovery program for food security X 788 2021 Canada-British Columbia wildfire and drought recovery initiative (allowable portion) X 786 Manitoba Canada-Manitoba livestock feed and transportation drought assistance X 779 Canada-Manitoba livestock transportation drought assistance X 780 2021 Canada-Manitoba herd management drought assistance program X 784 2023 Canada-Manitoba bee mortality assistance program X 785 Newfoundland and Labrador Newfoundland and Labrador livestock insurance program X X 771 New Brunswick New Brunswick livestock genetic enhancement initiative X 793 New Brunswick Lime Transportation Assistance Program X 782 Nova Scotia 2016 Canada Nova Scotia fire blight initiative X 673 2018 Nova Scotia frost loss program X 678 Nova Scotia- Apiculture sustainability growth and health program X 799 Nova Scotia genetic improvement program X 792 Ontario Ontario special beekeepers fund X 552 2021 Canada-Ontario dry weather AgriRecovery initiative X 789 Canada-Ontario grapevine winter injury initiative (2021-2022) X 791 Canada-Ontario overwinter bee colony loss replacement initiative (2021-2022) X 790 Prince Edward Island 2018 Canada-PEI fall harvest recovery initiative X 680 2020-PEI Potato Seed Recovery Program X 770 2022 Canada-PEI surplus potato management response plan X 781 Fiona agriculture support program (PEI) X 783 Saskatchewan 2016 Canada-Saskatchewan bovine tuberculosis assistance initiative X 675 Saskatchewan cattle and hog support program X 593 Footnote 1 This code should only be used for AgriRecovery programs (allowable income for AgriStability) not specifically listed above. ...

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