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GST/HST Ruling
10 August 2017 GST/HST Ruling 178880 - – […][Application of GST/HST to an Energy Drink]
The Product is not carbonated and does not contain any alcohol. 5. […]. 6. ... The Product is sold either in a single serving can containing […]ml of juice or as part of a prepackaged multi-pack containing [#] cans, each of which contain […]ml of juice. 8. […][A multi-pack] case of the Product is sold to wholesalers at $[…] per pack, while at the retail level, the Product normally sells for $[…] to $[…] per can. 9. The Product is available in [#] flavours: […]. 10. The ingredients for the individual flavours for the Product are as follows: […] 11. ...
Current CRA website
Calculate input tax credits – Methods to calculate the ITCs
You calculate your adjustment as follows: Adjustment for expenses: $100 × 20% = $20 Enter the $20 adjustment on line 104 (or line 105 if you are filing electronically). ... Example- Both methods to calculate ITCs for reimbursements Example- Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. See example – Both methods to calculate ITCs for reimbursements Example – Both methods to calculate ITCs for reimbursements Example – Exact amount of tax paid vs using a factor method Situation Amount Expenses incurred by employee in British Columbia in June 2016 $350.00 + GST at 5% $17.50 + PST at 7% $24.50 Total after tax $392.00 The percentage for which the property or services is for consumption or use in relation to the commercial activities 80% An employer (who is a GST/HST registrant) reimburses employee $300.00 Result Situation This means Using the actual GST the employer incurred on reimbursed expenses The employer is deemed to have paid tax equal to $17.50 × the lesser of: $300/$392 = 77% 80% This means that the employer could claim an ITC of the following amount: $17.50 × 77% = $13.48 Using the factor to calculate the reimbursement This means that the employer could claim an ITC of the following amount: $300 × 4/104 = $11.54 In this example, the employer may prefer to claim an ITC equal to the actual GST they incurred on reimbursed expenses. ...
Technical Interpretation - External
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident
A grants the right to explore for, drill for or take the oil & gas to a Canadian oil & gas producing company. ... A carries on an oil & gas business in Canada. In the transaction with the Canadian oil & gas company, Mr. ... A's CCOGPE pool had an opening balance of $25,000, the CCOGPE pool would be in a credit balance of $75,000, computed as follows: Opening Balance + Rights to Royalties Proceeds of Disposition = Closing Balance $25,000 + $300,000- $100,000- $300,000 = ($75,000). ...
Technical Interpretation - External
25 April 2014 External T.I. 2013-0515621E5 F - Frais de voyage / Travelling expenses
/ What is the tax treatment of a trip paid by the employer to a friend of the employee? Position Adoptée: La valeur du voyage doit être ajoutée au revenu de l'employé en vertu de l'alinéa 6(1)a). / The value of the trip must be added to the employee's income pursuant to paragraph 6 (1)a). ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ...
Old website (cra-arc.gc.ca)
Example – Gifts and awards taxable benefit calculation
The sum of all the items in column C = $200. Step 4: Calculating the total taxable benefit. The result of step 1 ($200) + the result of step 2 ($0) + the result of step 3 ($200) = a total taxable benefit of $400 that would be included on a T4 slip. The total of step 1 $200 Plus: the total of step 2 + $0 Plus: the total of step 3 + $200 Equals: the total taxable benefit $400 Date modified: 2016-12-08 ...
Conference
12 October 1995 CTF Roundtable Q. 1, 9524620 - CAPACITY IN WHICH A LOAN REC'D & RUNNING ACCOUNTS
12 October 1995 CTF Roundtable Q. 1, 9524620- CAPACITY IN WHICH A LOAN REC'D & RUNNING ACCOUNTS Unedited CRA Tags 15(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: capacity under which shareholder loan is received & whether a running acct involves a series of loans and repayments Position: question of fact Reasons: DRAFT 1995 Ontario Tax Conference October 12, 1995 Loans to Shareholders- Subsection 15(2) Question 1 For the purposes of the new paragraph 15(2.4)(e) proposed by the April 26, 1995 Technical Amendments, what factors will Revenue Canada consider in determining whether a loan received by an employee who is also a specified shareholder is received because of the taxpayer's employment and not because of the taxpayer's shareholdings? ... Humenuk (Q. 1 & 2) \ T. Murphy (Q. 3) File: 952462 Date: October 2, 1995 ...
Technical Interpretation - External
1 October 2003 External T.I. 2003-0012415 - Canada-Luxembourg Treaty Art - 13 & 28
1 October 2003 External T.I. 2003-0012415- Canada-Luxembourg Treaty Art- 13 & 28 Also released under document number 2003-00124150. ... Question If the corporation realized capital gain from the disposition of shares of a Canadian corporation, the value of which was not derived principally from immovable property, could the corporation rely upon paragraph 4(a) of article 13 of the Canada-Luxembourg Tax Convention (the " Convention ") to exempt the capital gain so realized from taxation in Canada? ...
Technical Interpretation - External
19 March 2001 External T.I. 2001-0063345 F - RS & DE - MANDATAIRE
19 March 2001 External T.I. 2001-0063345 F- RS & DE- MANDATAIRE Unedited CRA Tags 37 127(9) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... XXXXXXXXXX 2001-006334 Sylvie Labarre, CA Le 19 mars 2001 Monsieur, Objet: Dépenses de recherche scientifique et de développement expérimental La présente est en réponse à vos lettres du 24 avril 1998 et du 30 novembre 1998 dans lesquelles vous nous demandiez si l'Agence des douanes et du revenu du Canada (ADRC) pouvait agréer XXXXXXXXXX à titre d'organisation agréée visée à la division 37(1)a)(ii)(E) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...
GST/HST Ruling
8 August 2011 GST/HST Ruling 134819 - Application of GST/HST to supplies of [...] Stevia products
Statement of Facts We understand: 1. [...] Stevia products (the Products) are sold in [...] formats: packages containing [...] called [...] (Product A); packages containing [...] (Product B); and a package containing [...] ... Product A is available in [...] varieties. 3. The Product A label states: [...] ...
Conference
25 November 2012 Roundtable, 2013-0479401C6 F - Employés et Achat Ltée commentaires panel ARC
25 November 2012 Roundtable, 2013-0479401C6 F- Employés et Achat Ltée commentaires panel ARC CRA Tags 84.1 Principales Questions: Dividende réputé selon 84.1 dans une structure composée d'employés et d'Achat Ltée Position Adoptée: Nous sommes d'avis que de façon générale, les employés et Achat Ltée auront entre eux un lien de dépendance. ... Congrès annuel 2012 de la Fondation canadienne de fiscalité Panel de l'ARC Novembre 2012 Dossiers récents présentant un intérêt Décisions portant sur des sociétés « Achat Ltée » pour employés À la fin des années 1990 et début 2000, nous avons émis des décisions anticipées en matière d'impôt sur le revenu à l'égard d'opérations permettant à des employés/actionnaires de sociétés fermées, qui sont sur le point de quitter, de réaliser un gain en capital lors de la disposition de leurs actions, au lieu d'un dividende réputé. ...