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Miscellaneous severed letter
19 February 1988 Income Tax Severed Letter 8-0141 - Appeals & Referrals Division
19 February 1988 Income Tax Severed Letter 8-0141- Appeals & Referrals Division J. Yu Appeals & Referrals Division "Income or Profit Tax" This is in reply to your memorandum dated December 16, 1987 to Mr. ... The following are examples of the income tax consequences in situations where severance taxes are and are not borne by the royalty owner: I Severance Tax Borne by Royalty Owner (e.g., Texas) $110 Royalty Owner's Share of Production (gross royalty) $ 10 Severance Tax Borne by Royalty Owner $ 16.50 15% Withholding on gross royalty $ 16.50 Foreign Tax Credit $110-$10=$100 Subsection 9(1) royalty income II Severance Tax Not Borne by Royalty Owner $110-$10=100 Royalty Owner's Share or Production less severance tax (gross royalty) $15 15% Withholding on Gross Royalty $15 Foreign Tax Credit $100 Subsection 9(1) royalty income We hope our comments will assist you and we herewith enclose your Orange Appeal file. ...
Technical Interpretation - External
12 December 1991 External T.I. 9124105 F - Spouses, More Than 1 for RRSP & RRIF Purposes
12 December 1991 External T.I. 9124105 F- Spouses, More Than 1 for RRSP & RRIF Purposes Unedited CRA Tags 146.3(1.1), 146(1.1) 5-912410 Dear Sirs: Re: Registered Retirement Income Funds ("RRIFs") This is in reply to your letter of August 27,1991 wherein you requested our opinion as to whether or not a person would be a spouse, as that term is defined in the Income Tax Act (the "Act") for the purposes of RRIFs, in a particular set of circumstances. ... Subsection 146.3(1.1) of the Act states: "For the purposes of paragraphs (1)(b.1) and (f) and (2)(d), subparagraph (2)(f)(iv), subsection (6) and paragraph (14)(b), "spouse" has the meaning assigned by subsection 146(1.1)"; and 2. Subsection 146(1.1)of the Act states: For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex (a) who is married to the individual, or (b) who is cohabiting with the individual in a conjugal relationship and (i) has so cohabited for a period of at least one year, or (ii) is a parent of a child of whom the individual is a parent"; and 3. ...
Current CRA website
SR&ED Program archives – 2010
SR&ED Program archives – 2010 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2010 is organized by date. [2010-12-29] SR&ED Policy Review Project – Public General Information Sessions [2010-11-30] Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-30] Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over. [2010-11-23] Scientific Research and Experimental Development (SR&ED) Policy Review Project [2010-10-04] SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers [2010-06-11] Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors [2010-06-02] Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over. [2010-06-02] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2010-06-02] Revised – Clickable Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Example of Form T661, SR&ED Expenditures Claim [2010-06-02] Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2010-06-02] Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2010-04-30] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-04-01] Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review [2010-02-04] Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects [2010-02-04] Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2010-01-13] The Government of Canada provides financial support to Aldershot Greenhouses Limited in the production of potted mini-roses [2010-01-13] Scientific Research and Experimental Development: "Changes will be made to improve the program," declares Minister Blackburn Page details Date modified: 2014-05-27 ...
Current CRA website
T3010 checklist – how to avoid common mistakes when filing your return
T3010 checklist – how to avoid common mistakes when filing your return A registered charity must file an annual information return with financial statements and required attachments. Checklist Use the following information to avoid a lost return, incorrect financial calculations, and other mistakes that could cause delays: ☐ file a complete return ☐ file your return within six months from the end of your charity’s fiscal year ☐ make sure your financial statements are included with your return and have the same fiscal year-end ☐ file your return even if your charity was inactive during its fiscal year ☐ describe your charitable activities, not your fundraising activities, in Section C2 ☐ make sure there is a signature of a director/trustee or like official in Section E ☐ include the dates of birth, arm’s length status, and postal codes for all directors, trustees, and like officials on Form T1235 ☐ include the registration numbers for all qualified donees on Form T1236 ☐ mail to: Charities Directorate Canada Revenue Agency 105 – 275 Pope Road Summerside PE C1N 6E8 Additional information You must include your financial information in Section D or Schedule 6 – do not complete both. ...
Conference
3 December 2013 TEI Roundtable, 2013-0510851C6 - 2013 TEI Question 9: Tax residency certificates.
3 December 2013 TEI Roundtable, 2013-0510851C6- 2013 TEI Question 9: Tax residency certificates. ... TEI CRA Liaison Meeting December 3, 2013 Question 9: Tax Residency Certificates When entering a competitive bidding process for contracts in foreign jurisdictions, Canadian businesses are frequently required to provide on an urgent time frame tax residency certificates to their customers. ... Many Canadian companies experience commercial disadvantages with international competitors where they are required to explain to foreign customers who are unfamiliar with tax legislation and Canadian administrative practice how corporate residency certificates are obtained in a partnership setting. ...
Old website (cra-arc.gc.ca)
Section 3 – Introduction to the Canada Revenue Agency
Section 3 – Introduction to the Canada Revenue Agency Previous page Next page SENIOR MANAGEMENT CONTACT LIST To be determined Minister of National Revenue To be determined Parliamentary Secretary to the Minister of National Revenue Richard Thorpe Chair, Board of Management Tara Cosgrove, Corporate Secretary (613) 954-0680 Andrew Treusch Commissioner and Chief Executive Officer (613) 957-3688 * Genevieve Binet, Chief of Staff (613) 957-3688 Laurel Hearty, SA (613) 957-3688 John Ossowski Deputy Commissioner (613) 957-3688 * Carmen Voghel, EA (613) 957-3688 Tara Cosgrove Corporate Secretary Agency Corporate Secretariat (613) 954-0680 * Manon Larcher, EA/SA (613) 952-8280 Anne-Marie Lévesque AC, Appeals (613) 960-2388 * Chantal Brunette, EA (613) 960-2382 Claude Brault, AO (613) 960-2383 Frank Vermaeten AC, Assessment, Benefit and Service (613) 941-5007 * Michael Joy, EA (613) 957-9040 Shirley Beaudoin, IM (613) 954-7303 Cynthia Leblanc DAC, Assessment, Benefit and Service (613) 954-6614 * Marc Therrien, EA (613) 954-5890 Shirley Beaudoin, IM (613) 954-7303 Brian Philbin AC and Chief Audit Executive Audit, Evaluation and Risk (613) 957-7522 * Jenness Sealy, Special Advisor (613) 954-7834 Christine Sopchyshyn, EA (613) 948-1175 Richard Montroy AC, Compliance Programs (613) 957-3709 * Mike O’Brien A/Chief of Staff (613) 946-3258 Bianka Seguin-Guindon, SA (613) 957-3709 Ted Gallivan DAC, Compliance Program Branch (613) 946-9684 * Suzanne O’Brien, EA (613) 957-3616 Roch Huppé AC and CFO, Finance & Admin. (613) 946-1763 * Nathalie St-Jean, SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Johanne Bernard DAC, Finance & Admin. (613) 948-5240 * Nathalie St-Jean SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Diane Lorenzato AC, Human Resources (613) 954-8200 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Dan Couture DAC, Human Resources (613) 946-4527 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Annette Butikofer AC and Chief Information Officer Information Technology (613) 946-6494 * Sylvie Desjardins, Director (613) 946-5577 Anita Matheson, AA (613) 946-5573 Keith Barrass DAC, Information Technology (Solutions) (613) 941-4250 * Rob Latour, EA (613) 946-8569 Sylvie Lauzon, AA (613) 941-3506 Image description Lyne Sincennes, Acting Deputy Assistant Commissioner, Information Technology (Corporate Systems and Support) Lyne Sincennes A/DAC, Information Technology (Corporate Systems and Support) (613) 941-2870 * Virginia Comeau, EA (613) 954-9466 Francoise Ouellette, AA (613) 941-5362 Micheline Van-Erum Assistant Deputy Attorney General Tax Law Services (613) 670-6416 * Lucie Fitzgerald, EA/SA (613) 670-6399 Richard Gobeil Executive Director and Senior General Counsel Legal Services (613) 957-2358 * Charles Nadeau, Senior Counsel (613) 946-5349 Suzanne Paulin, EA/SA (613) 957-2356 Geoff Trueman AC, Legislative Policy and Regulatory Affairs (613) 957-3708 * Renée Osborne, EA (613) 946-8717 Susan Gardner-Barclay AC and Chief Privacy Officer, Public Affairs (613) 957-3508 * Jerry Dybka, Special Advisor (613) 957-8071 TBD, SA (613) 957-8472 Yves Giroux AC, Strategy and Integration (613) 952-3660 * Joanne Coté, EA (613) 954-2927 Kathleen Davis, SA (613) 957-9235 Michael Snaauw AC, Collections and Verification (613) 954-1269 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Mireille Laroche DAC, Collections and Verification (613) 957-8174 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Ainslea Cardinal AC, Atlantic (902) 426-6370 * Anna-Lise Landriault, EA (902) 426-1825 Nicole Dufour, AA (902) 426-6105 Vince Pranjivan AC, Ontario (416) 952-9435 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Joanne Todesco DAC, Ontario (416) 973-5791 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Maureen Phelan AC, Pacific (604) 666-0456 * Nancy Simpson, EA (604) 775-6549 Maria Gauer, AA (604) 666-0456 Cheryl Bartell AC, Prairie (204) 983-1845 Tamara Jenkins, EA (204) 984-0275 Virginia Copp, SA/AA (204) 984-0277 Gabriel Caponi AC, Quebec (514) 496-4580 * Chantalle Robert, EA (514) 283-3011 Ralph Jean-Louis, SA (514) 283-3013 Note * Primary Person Previous page Next page Date modified: 2016-03-08 ...
Current CRA website
Section 3 – Introduction to the Canada Revenue Agency
Section 3 – Introduction to the Canada Revenue Agency Previous page Next page SENIOR MANAGEMENT CONTACT LIST To be determined Minister of National Revenue To be determined Parliamentary Secretary to the Minister of National Revenue Richard Thorpe Chair, Board of Management Tara Cosgrove, Corporate Secretary (613) 954-0680 Andrew Treusch Commissioner and Chief Executive Officer (613) 957-3688 * Genevieve Binet, Chief of Staff (613) 957-3688 Laurel Hearty, SA (613) 957-3688 John Ossowski Deputy Commissioner (613) 957-3688 * Carmen Voghel, EA (613) 957-3688 Tara Cosgrove Corporate Secretary Agency Corporate Secretariat (613) 954-0680 * Manon Larcher, EA/SA (613) 952-8280 Anne-Marie Lévesque AC, Appeals (613) 960-2388 * Chantal Brunette, EA (613) 960-2382 Claude Brault, AO (613) 960-2383 Frank Vermaeten AC, Assessment, Benefit and Service (613) 941-5007 * Michael Joy, EA (613) 957-9040 Shirley Beaudoin, IM (613) 954-7303 Cynthia Leblanc DAC, Assessment, Benefit and Service (613) 954-6614 * Marc Therrien, EA (613) 954-5890 Shirley Beaudoin, IM (613) 954-7303 Brian Philbin AC and Chief Audit Executive Audit, Evaluation and Risk (613) 957-7522 * Jenness Sealy, Special Advisor (613) 954-7834 Christine Sopchyshyn, EA (613) 948-1175 Richard Montroy AC, Compliance Programs (613) 957-3709 * Mike O’Brien A/Chief of Staff (613) 946-3258 Bianka Seguin-Guindon, SA (613) 957-3709 Ted Gallivan DAC, Compliance Program Branch (613) 946-9684 * Suzanne O’Brien, EA (613) 957-3616 Roch Huppé AC and CFO, Finance & Admin. (613) 946-1763 * Nathalie St-Jean, SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Johanne Bernard DAC, Finance & Admin. (613) 948-5240 * Nathalie St-Jean SPA and IM (613) 941-0171 Mary Bradshaw, Office Manager (613) 946-3013 Maisse Houri-Charron, A/SA (613) 946-1764 Diane Lorenzato AC, Human Resources (613) 954-8200 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Dan Couture DAC, Human Resources (613) 946-4527 * Sandra Chamie, Executive Coordinator (613) 954-8201 Christine Fauvelle, SA (613) 941-4391 Erin Cole, SA (613) 946-4934 Annette Butikofer AC and Chief Information Officer Information Technology (613) 946-6494 * Sylvie Desjardins, Director (613) 946-5577 Anita Matheson, AA (613) 946-5573 Keith Barrass DAC, Information Technology (Solutions) (613) 941-4250 * Rob Latour, EA (613) 946-8569 Sylvie Lauzon, AA (613) 941-3506 Image description Lyne Sincennes, Acting Deputy Assistant Commissioner, Information Technology (Corporate Systems and Support) Lyne Sincennes A/DAC, Information Technology (Corporate Systems and Support) (613) 941-2870 * Virginia Comeau, EA (613) 954-9466 Francoise Ouellette, AA (613) 941-5362 Micheline Van-Erum Assistant Deputy Attorney General Tax Law Services (613) 670-6416 * Lucie Fitzgerald, EA/SA (613) 670-6399 Richard Gobeil Executive Director and Senior General Counsel Legal Services (613) 957-2358 * Charles Nadeau, Senior Counsel (613) 946-5349 Suzanne Paulin, EA/SA (613) 957-2356 Geoff Trueman AC, Legislative Policy and Regulatory Affairs (613) 957-3708 * Renée Osborne, EA (613) 946-8717 Susan Gardner-Barclay AC and Chief Privacy Officer, Public Affairs (613) 957-3508 * Jerry Dybka, Special Advisor (613) 957-8071 TBD, SA (613) 957-8472 Yves Giroux AC, Strategy and Integration (613) 952-3660 * Joanne Coté, EA (613) 954-2927 Kathleen Davis, SA (613) 957-9235 Michael Snaauw AC, Collections and Verification (613) 954-1269 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Mireille Laroche DAC, Collections and Verification (613) 957-8174 * Gisèle Scott, EA (613) 952-9787 Julie Courchesne, SA (613) 952-3836 Ainslea Cardinal AC, Atlantic (902) 426-6370 * Anna-Lise Landriault, EA (902) 426-1825 Nicole Dufour, AA (902) 426-6105 Vince Pranjivan AC, Ontario (416) 952-9435 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Joanne Todesco DAC, Ontario (416) 973-5791 * Madeleine Milsom, EA/SA (416) 954-4012 Suzette Valente-Gomes, AA (416) 954-4384 Maureen Phelan AC, Pacific (604) 666-0456 * Nancy Simpson, EA (604) 775-6549 Maria Gauer, AA (604) 666-0456 Cheryl Bartell AC, Prairie (204) 983-1845 Tamara Jenkins, EA (204) 984-0275 Virginia Copp, SA/AA (204) 984-0277 Gabriel Caponi AC, Quebec (514) 496-4580 * Chantalle Robert, EA (514) 283-3011 Ralph Jean-Louis, SA (514) 283-3013 Note * Primary Person Previous page Next page Page details Date modified: 2016-03-08 ...
Current CRA website
Line 23200 – Other deductions: Income amounts repaid
Line 23200 – Other deductions: Income amounts repaid Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Guide RC4460, Registered Disability Savings Plan Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Related topics Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11900 – Employment insurance and other benefits Line 22100 – Carrying charges, interest expenses and other expenses Line 22900 – Other employment expenses Line 23500 – Social benefits repayment Line 43700 – Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...
Archived CRA website
ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020
ARCHIVED- Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2020 5013-g(E) Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. ... Forms and publications Step 1 – Identification and other information Email address Information about your residence Information about you Social insurance number (SIN) Marital status Information about your spouse or common-law partner Elections Canada (page 2 of your return) Your residency status Foreign property (page 2 of your return) Step 2 – Total income Report foreign income and other foreign amounts Step 3 – Net income Step 4 – Taxable income Step 5 – Federal tax Step 6 – Provincial or territorial tax Step 7 – Refund or balance owing How to pay your balance owing or to get your refund What documents to attach to your return Documents required to support reported income Documents required to support deductions and credits claimed After sending your return Notice of assessment Processing time How to change a return Service complaints Formal disputes (objections and appeals) Reprisal complaints Contact the Canada Revenue Agency By telephone By mail Next Page details Date modified: 2022-01-18 ...
Old website (cra-arc.gc.ca)
Line 210 – Deduction for elected split-pension amount
Line 210 – Deduction for elected split-pension amount If the transferring spouse or common-law partner has agreed with the receiving spouse or common-law partner to jointly elect to split his or her eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law parner can deduct on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 115 – Other pensions or superannuation Line 129 – RRSP income Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...