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Current CRA website

T4RSP and T4RIF Guide – 2020

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... T4RIF slip for original annuitant: Box 16 = $4,000 Box 24 is blank T4RIF slip for surviving spouse or common-law partner: Box 16 = $4,500 Box 24 = $1,500 Box 28 = $ 150 Note If there is no successor annuitant and you did not pay all or part of the minimum amount (for more information on the minimum amount, see Appendix D Minimum amount from a RRIF) before the death of the annuitant, you do not have to issue a T4RIF slip for the minimum amount. ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit or Joint Designation on the Death of a PRPP Member T2019 Death of an RRSP Annuitant Refund of Premiums T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4460 Registered Disability Savings Plan T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP RC4178 Death of a RRIF Annuitant or a PRPP Member Interpretation bulletins and income tax folios IT-528 Transfers of Funds Between Registered Plans S3-F10-C1 Qualified Investments RRSPs, RESPs, RRIFs, RDSPs and TFSAs S5-F1-C1 Determining an Individual's Residence Status S5-F4-C1 Income Tax Reporting Currency Information circulars IC07-1R Taxpayer Relief Provisions IC72-22R Registered Retirement Savings Plans IC76-12R Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R Non-Resident Income Tax IC78-10R Books and Records Retention/Destruction IC78-18R Registered Retirement Income Funds IC82-2R Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R Customized Forms For more information What if you need help? ...
Old website (cra-arc.gc.ca)

Box 17 – Royalties from Canadian sources

Box 17 Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...
Scraped CRA Website

Employers' Guide – Taxable Benefits and Allowances

Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit See examples in the section on Automobile benefits standby charges, operating expense benefit, and reimbursements ”. ...
Archived CRA website

ARCHIVED - 5006g - 1997 General Income Tax Guide / Where do you find

ARCHIVED- 1997 General Income Tax Guide Where do you find A B C D E F G H I L M N O P R S T U V W A Age amount Alimony payments made payments received Amounts for infirm dependants age 18 or older Amounts transferred from your spouse Annuity payments Attendant care expenses expenses medical expenses Authorizing your representative B Balance owing Basic federal tax Basic personal amount C Canada or Quebec Pension Plan benefits Contributions Making additional CPP contributions Making optional QPP contributions on self-employment and other earnings through employment payable on self-employment and other earnings overpayment Canada Pension Plan, supplementary contribution credit payable Canada Savings Bonds Capital gains Capital gains deduction Carrying charges Carrying charges for foreign income Changing your return Charitable donations Child care expenses Child support payments made payments received Child Tax Benefit Commission income Cultural gifts D Death benefits (other than Canada or Quebec Pension Plan death benefits) Deceased persons, filing for Deemed resident Direct deposit Disability amount Disability amount transferred from a dependant other than your spouse Dividends Dividend tax credit Do you have to file a tax return? E Ecological gifts Education amount EFILE Elections Canada Employment income and expenses Employment Insurance benefits (See also " Repaying income amounts " and " Social benefits repayment ") Employment Insurance premiums Equivalent-to-spouse amount F Factual resident Federal individual surtax Federal logging tax credit Federal tax Filing date Foreign income Foreign tax credit G Goods and services tax/harmonized sales tax (GST/HST) credit Government gifts H Home Buyers' Plan Repayments under the To include as income Hours of service I Identification Income that is not taxed Instalments Should you be paying your 1998 taxes by instalments? ...
Administrative Letter

25 July 1989 Administrative Letter 74066 F - Refundable Investment Tax Credit on SR & ED Expenditures - Qualifying Corporation

25 July 1989 Administrative Letter 74066 F- Refundable Investment Tax Credit on SR & ED Expenditures- Qualifying Corporation Unedited CRA Tags 37, 127, 127.1(2), 248(1) specifed members   July 25, 1989 W.A. ... Bowen   957-2096 R.S. Nanner   File No. 7-4066 Subject:  Qualifying Corporation Subsection 127.1(2) of the Act We are writing in reply to your memorandum of June 26, 1989, wherein you requested our comments on whether the partners of a partnership that conducts scientific research and experimental development ("SR & ED") are entitled to the refundable investment tax credit ("RITC") in respect of the SR & ED expenditures meet the requirements of section 37 and subsection 127(9) of the Income Tax Act (the "Act") and that the partners are not "specified members" of the partnership as defined in section 248(1) of the Act. ... In our opinion, there is no RITC available under subparagraphs (a)(vi) and (vii) of the definition of RITC in respect of the SR & ED expenditures incurred by a partnership and allocated to a partner that is qualifying corporation.  ...
Technical Interpretation - External

31 August 1993 External T.I. 9319155 - Bien de location déterminée — Specified Leasing Property

31 August 1993 External T.I. 9319155- Bien de location déterminée Specified Leasing Property Unedited CRA Tags ITR 1100(1.11)   5-931915 XXXXXXXXXX G. Martineau   (613) 957-8953 A l'attention de XXXXXXXXXX Le 31 août 1993 Mesdames, Messieurs, Objet: Bien de location déterminé La présente est en réponse à votre lettre que vous nous avez envoyée par télécopie le 2 juillet 1993 dans laquelle vous demandez notre opinion concernant l'application de l'alinéa 1100(1.11)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement») à des biens loués par des grossistes et/ou des manufacturiers à des détaillants afin que ceux-ci écoulent les produits du bailleur. ...
Technical Interpretation - External

20 August 1992 External T.I. 9213925 F - SR&ED Entitled to Exploit Direction of $ for SR&ED

20 August 1992 External T.I. 9213925 F- SR&ED Entitled to Exploit Direction of $ for SR&ED Unedited CRA Tags 37(1)(a)   5-921392 24(1) Franklyn S. ... Our Comments I.     In reply to this request we can only reiterate our response in this area provided in our letter of December 4, 1991.   ... III.     In keeping with the "entitlement to exploit" requirement it is our opinion that in order to meet this criteria it would be necessary that the contributor have in his possession the results of the SR&ED project. ...
Current CRA website

SR&ED Program archives – 2008

SR&ED Program archives 2008 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2008 is organized by date. [2008-12-30] SR&ED Small Business Action Plan November 2008 Update [2008-12-19] Transitional measures for filing the simplified claim form T661 [2008-12-19] Revised Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2008-11-17] Questions and Answers SR&ED Eligibility Self-Assessment Tool and Other Products [2008-11-17] News Release Claiming Scientific Research and Experimental Development Tax Credit Made Easier for Small Businesses [2008-11-17] SR&ED Eligibility Self-Assessment Tool [2008-11-17] RC4467, Support for your R&D in Canada [2008-11-17] RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2008-11-10] Questions and Answers New SR&ED Form T661 and Guide [2008-11-10] Revised Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Revised T4088, Guide to Form T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2008-11-10] Clickable Form T661 [2008-11-10] Example of Form T661, SR&ED Expenditures Claim [2008-11-10] Revised T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2008-11-10] Revised T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2008-11-10] Revised T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED) [2008-07-18] Changes to Scientific Research and Experimental Development Tax Incentives as a Result of the 2008 Federal Budget [2008-06-27] SR&ED Small Business Action Plan June 2008 Update [2008-06-27] 2008 Federal Budget Commitments related to the SR&ED Program [2008-02-21] Revised Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada [2008-02-21] Revised Brochure T4052, An Introduction to the SR&ED Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2008-02-15] Revised Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB) [2008-02-15] Revised Guide T4088, Claiming Scientific Research and Experimental Development Guide to Form T661 (PDF, 351 KB) [2008-01-25] Revised Form T666, British Columbia Scientific Research and Experimental Development Tax Credit [2008-01-21] Changes to the SR&ED Investment Tax Credit (ITC) Carry-forward Period Page details Date modified: 2015-11-19 ...
GST/HST Ruling

18 February 2022 GST/HST Ruling 211422 - – […][Supplies of vegan jerky]

STATEMENT OF FACTS We understand the following: The Product is […] a [vegan] jerky. […] […][Information about the Product] […] […][Information about the Ingredients] A description of the Product provided on the website describes the texture of the Product as follows: […][chewy] The Product is available for individual purchase in a single serving, prepackaged re-sealable bag, with a total net weight of [#] grams. The Product is also sold via […], which is comprised of [#] individual bags of the Product being packaged in a large box (a case) and shipped to interested wholesalers. [...] Individual bags of the Product sell for $[...] each while a wholesale case of the Product sells for $[….]. ...
Technical Interpretation - External

22 September 1993 External T.I. 9303985 - 55(3)(a) — A-t-elle préséance sur celle de 55(3)(b)?

22 September 1993 External T.I. 9303985- 55(3)(a) A-t-elle préséance sur celle de 55(3)(b)? Unedited CRA Tags 55(3)(a), 55(3)(b), 55(2), 110.6(7)(a) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF 10 février 1993 Question # 17 SUJET: L'ALINÉA 55(3)a) DE LA LOI A-T-ELLE PRÉSÉANCE SURCELLE DE 55(3)b)? ...

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