Search - 广东省2025政府工作报告 一小发展 金句

ED200-1 Licensing requirements for manufacturers of beer or malt liquor, wort, yeast, or malt products Excise Duty Circular January 2025 This version replaces the one dated October 1995, which was entitled "Regulations prescribing fees for licences issued under the Excise Act". ... It also cancels and replaces Circulars ED200-2, Guidelines for excise duty licensing and bonding – Application and issuance of excise duty licenses; ED200-4, Guidelines for excise duty licensing and bonding – Change after issuance of licence; ED200-5, Guidelines for excise duty licensing and bonding – Alterations to premises after original application; and ED200-52, Guidelines for licensees – Signatures. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ...

T4A slips for COVID-19 amounts If you have not received your T4A slip by the end of February 2025, you can get a copy from CRA My Account. ... Adjusted T4A amounts If the CRA adjusts your COVID-19 amounts, you may receive one of the following slips: Amended T4A If the CRA adjusts your COVID-19 benefit amounts, you will receive an amended T4A slip for your records: If you still have to file your 2024 or prior year tax return – Use the amended T4A slip to report your COVID-19 benefit amounts on your tax return If you have already filed your 2024 or prior year tax return with your original T4A slip – You must wait until your return is assessed before you make a request to change your return Cancelled T4A If the CRA verifies that you did not receive any COVID-19 benefits, you will receive a cancelled T4A slip for your records. If you have already filed your 2024 or prior year tax return – You must wait until your return is assessed before you make a request to change your return Document navigation Verify your benefit amounts Date modified: 2024-02-26 ...

T4A slips for COVID-19 amounts If you have not received your T4A slip by the end of February 2025, you can get a copy from CRA My Account. ... Adjusted T4A amounts If the CRA adjusts your COVID-19 amounts, you may receive one of the following slips: Amended T4A If the CRA adjusts your COVID-19 benefit amounts, you will receive an amended T4A slip for your records: If you still have to file your 2024 or prior year tax return – Use the amended T4A slip to report your COVID-19 benefit amounts on your tax return If you have already filed your 2024 or prior year tax return with your original T4A slip – You must wait until your return is assessed before you make a request to change your return Cancelled T4A If the CRA verifies that you did not receive any COVID-19 benefits, you will receive a cancelled T4A slip for your records. If you have already filed your 2024 or prior year tax return – You must wait until your return is assessed before you make a request to change your return Document navigation Verify your benefit amounts Date modified: 2024-02-26 ...

Determine which GST/HST rate to apply The GST/HST rates to use depend on: Location (the last establishment of the registrant at which the employee ordinarily worked, or which the employee generally reported in the tax year; or, where the shareholder resides at the end of the tax year) If the benefit is an automobile operating expense benefit or some other type of benefit If you are a large business on December 31, 2022, for the purpose of the recapture of input tax credits for the provincial part of the HST GST/HST rates on benefits (do not use these rates for automobile operating expenses) GST/HST rates on benefits, not including automobile operating expenses Location GST/HST considered to be collected (a percentage of the value of the benefit) On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 4/104 4/104 4/104 Nova Scotia, including the offshore area 13/113 New 13.25/113.25 New 14/114 New Brunswick 14/114 14/114 14/114 Newfoundland and Labrador 14/114 14/114 14/114 Ontario, small business 12/112 12/112 12/112 Ontario, large business Continue to Large businesses located in ON Continue to Large businesses located in ON Continue to Large businesses located in ON Prince Edward Island, small business 14/114 14/114 14/114 Prince Edward Island, large business Continue to Large businesses located in PE Continue to Large businesses located in PE Continue to Large businesses located in PE Large businesses located in Ontario or Prince Edward Island (PEI) If you are considered a large business, the GST/HST calculations may be different. ... Learn more: GST/HST Technical Information Bulletin B-104, Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia If you are, or were, a large business, and the benefits relate to a motor vehicle that was subject to the RITC for the provincial part of the HST paid or payable on that vehicle you are considered to have collected, for 2022, the GST/HST as a percentage of the value of the benefits as follows: 4/104, if the recapture rate was 100% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable on that motor vehicle 6/106, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 6.5/106.5, if the recapture rate was 75% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 8/108, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 9/109, if the recapture rate was 50% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 10/110, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 11.5/111.5, if the recapture rate was 25% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle 12/112, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Ontario on that motor vehicle 14/114, if the recapture rate was 0% on the last day of the last reporting period in which you reported the RITC for the provincial part of the HST paid or payable in Prince Edward Island on that motor vehicle GST/HST rates on automobile operating expenses benefits GST/HST rates on automobile operating expenses Location GST/HST considered to be collected On or after January 1, 2026 January 1, 2025 to December 31, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 3% 3% 3% Nova Scotia, including offshore area 10% New 10.25% New 11% New Brunswick 11% 11% 11% Newfoundland and Labrador 11% 11% 11% Ontario, small business 9% 9% 9% Ontario, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Prince Edward Island, small business 11% 11% 11% Prince Edward Island, large business before tax year 2019 Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits Refer to GST/HST Memorandum 9.2, Automobile Benefits GST/HST rates on reimbursements made by employees or their relatives, do not use these rates for automobile standby charge or operating expenses) GST/HST rates on reimbursements other than standby charge or operating expense of an automobile Location GST/HST considered to be collected (a percentage of the reimbursement) On or after January 1, 2025 October 1, 2016 to December 31, 2024 Non-participating provinces 5/105 5/105 Nova Scotia, including offshore area 14/114 New 15/115 New Brunswick 15/115 15/115 Newfoundland and Labrador 15/115 15/115 Ontario 13/113 13/113 Prince Edward Island 15/115 15/115 Calculate the GST/HST to remit You need to calculate based on the following type of benefit: Calculate the GST/HST on automobile standby charge and operating expenses Use the following to calculate the GST/HST on the automobile benefit: Standby charge benefit Amount of the standby charge benefit plus Amount of the standby charge reimbursement plus Amount of the payment to third party for personal use equals Total amount of the standby charge multiply by GST/HST tax fraction equals Amount of GST/HST on the standby charge benefit Operating expense benefit Amount of the operating expense benefit plus Amount of the operating expense reimbursement equals Total amount of the operating expense benefit multiply by GST/HST prescribed % equals Amount of GST/HST on the operating expense benefit Total amount to remit Amount of GST/HST on the standby charge benefit plus Amount of GST/HST on the operating expense benefit equals Amount of GST/HST to remit on the automobile benefit on the GST/HST return using line 103 (or line 105 if filed electronically) Calculation example In 2022, Matthew was required to use the automobile in connection with his employment in Ontario. ... Of that $200 reimbursed to a third party, only $166.67 related to the personal use of the automobile (10,000 km / 12,000 km x $200). ...

Before completing the TFSA return summary, see Appendix B – Data elements – TFSA return summary. ... John dies in 2025. For reporting year 2024, file the individual record under John’s name and SIN for TFSA contract 12345, and indicate “ N” for no in the “ Successor holder account” field. ... Report type code Original = O Amendment = A Cancelled = C An amended return cannot contain an original slip. ...

Foreign Income Verification Statement Capital Gains On March 21, 2025, the Government of Canada announced that it: does not intend to proceed with a proposed increase to the capital gains inclusion rate; and will maintain the proposed increase in the Lifetime Capital Gains Exemption limit to $1,250,000 on the sale of small business shares and farming and fishing property, and introduce legislation affecting this change in Parliament in due course. ... The CRA will grant relief in respect of late-filing penalties and arrears interest until June 2, 2025, for impacted T1 Individual filers and until May 1, 2025, for impacted T3 Trust filers to provide additional time for taxpayers reporting capital dispositions to meet their tax filing obligations. ... Partnerships – Form T1135 is due on the same date as the partnership information return under section 229 of the Income Tax Regulations (or what would be the due date for this return if the partnership had to file one). ...

The payer must also send the CRA a completed NR4 information return as explained in Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting. ... If you sent the CRA Form NR6 for 2024 and the CRA approved it, you have to file your 2024 Form T1159, Income Tax Return for Electing Under Section 216 return on or before June 30, 2025, and include the income and expenses from all of your Canadian rental properties. ... Forms and publications Guide T4144, Income Tax Guide for Electing under Section 216 Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty Form T1159, Income Tax Return for Electing under Section 216 IC72-17R6, Procedures concerning the disposition of taxable Canadian property by non-residents of Canada – Section 116 Interpretation Bulletin IT-393R2 ARCHIVED, Election Re: Tax on Rents and Timber Royalties Non-Residents Related Topics Non-residents of Canada Lines 12599 and 12600 – Rental income Page details Date modified: 2025-01-21 ...

PSAC collective bargaining update (No. 2) August 15, 2025 The Canada Revenue Agency (CRA) and the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) have agreed on the following dates for the upcoming negotiation sessions: September 11 and 12, 2025 October 20, 21 and 22, 2025 November 18, 19 and 20, 2025 December 16, 17 and 18, 2025 These sessions represent important opportunities to advance discussions toward a renewed collective agreement. ... Previous updates PSAC collective bargaining update (No. 1) July 3, 2025 The collective agreement between the Public Service Alliance of Canada – Union of Taxation Employees (PSAC-UTE) and the Canada Revenue Agency (CRA) will expire on October 31, 2025. ... For information on key terms used in collective bargaining, go to Terminology – Collective Bargaining. ...