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Ministerial Correspondence
25 February 2025 Ministerial Correspondence 2025-1050141M4 - First Nations organization & its employees
25 February 2025 Ministerial Correspondence 2025-1050141M4- First Nations organization & its employees Unedited CRA Tags 2(1), 81(1)(a) and 149(1) of the Income Tax Act and 2(1) and 87(1)(b) of the Indian Act. ... Legislative Policy and Regulatory Affairs Branch 2025-000523 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Élisabeth Brière, Minister of National Revenue, has asked me to reply to your correspondence of January 10, 2025, about the taxation of First Nations services organizations, which are operating in urban centres such as Winnipeg, and their employees. ... Sincerely, Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Prepared by: Phyllis Chiu February 25, 2025 ITRD file # 2025-105014 XXXXXXXXXX ...
Technical Interpretation - External
16 May 2025 External T.I. 2025-1055731E5 - Life insurance – return of premiums
16 May 2025 External T.I. 2025-1055731E5- Life insurance – return of premiums Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium amount received by a policyholder from a life insurance company upon the maturity of a term life insurance policy. ... XXXXXXXXXX 2025-105573 Alex Johnstone May 16, 2025 Dear XXXXXXXXXX: We are writing in response to your correspondence dated February 21, 2025, in which you requested our comments on the tax consequences with respect to an amount received upon the maturity of a term life insurance policy. ... For more information regarding T5 reporting please refer to Guide T4015, T5 Guide – Return of Investment Income available on the CRA webpage (www.cra-arc.gc.ca). ...
Technical Interpretation - Internal
26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder
26 February 2025 Internal T.I. 2023-0985151I7 F- Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder Unedited CRA Tags 9(1); 18(1)a), 18(1)h), 67; 42(1)b) Principales Questions: Quel est le traitement fiscal d’un remboursement des frais juridiques effectué en faveur d’une société. / What is the tax treatment of legal fees reimbursed to a corporation? ... Commentaires généraux. / None. General comment. Raisons: Question de fait. / Question of fact. ... (la « Loi »). 2 Symes c. Canada, [1993] 4 R.C.S. 695, aux pp. 730-732. ...
Technical Interpretation - External
2 January 2025 External T.I. 2024-1020361E5 - Indian Act Tax Exemption & Employment Income
2 January 2025 External T.I. 2024-1020361E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of the Employees is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... January 2, 2025 XXXXXXXXXX Phyllis Chiu 2024-102036 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act This is in response to your enquiry asking whether the employment income of employees (Employees), who are registered under the Indian Act and working off-reserve at the XXXXXXXXXX (Health Centre), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...
Technical Interpretation - External
25 February 2025 External T.I. 2024-1043701E5 - Indian Act Tax Exemption & Employment Income
25 February 2025 External T.I. 2024-1043701E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of certain employees is exempt under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... XXXXXXXXXX 2024-104370 Phyllis Chiu February 25, 2025 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act This is in response to your enquiry asking whether the employment income of employees (Employees) of the XXXXXXXXXX (Employer) who are working off-reserve at the XXXXXXXXXX (Clinic), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...
Current CRA website
HR – Human Resources Group – Annual rates of pay
HR – Human Resources Group – Annual rates of pay On this page Rates of pay tables for levels HR-01 to HR-07 HR Group pay notes Appendix A – Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities Implementation Rates of pay for levels HR-01 to HR-07 HR-01 – Annual rates of pay (in dollars) Effective Dates Salary range October 1, 2021 39,677 to 58,789 October 1, 2022 – 1.25% wage adjustment 40,173 to 59,524 October 1, 2022 – 3.5% 41,580 to 61,608 October 1, 2023 – 0.5% pay line adjustment 41,788 to 61,917 October 1, 2023 – 3% 43,042 to 63,775 October 1, 2024 – 0.25% wage adjustment 43,150 to 63,935 October 1, 2024 – 2% 44,013 to 65,214 October 1, 2025 – 2% 44,894 to 66,519 HR-02 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 October 1, 2021 56,748 59,229 61,858 64,619 67,531 70,595 73,133 October 1, 2022 – 1.25% wage adjustment 57,458 59,970 62,632 65,427 68,376 71,478 74,048 October 1, 2022 – 3.5% 59,470 62,069 64,825 67,717 70,770 73,980 76,640 October 1, 2023 – 0.5% pay line adjustment 59,768 62,380 65,150 68,056 71,124 74,350 77,024 October 1, 2023 – 3% 61,562 64,252 67,105 70,098 73,258 76,581 79,335 October 1, 2024 – 0.25% wage adjustment 61,716 64,413 67,273 70,274 73,442 76,773 79,534 October 1, 2024 – 2% 62,951 65,702 68,619 71,680 74,911 78,309 81,125 October 1, 2025 – 2% 64,211 67,017 69,992 73,114 76,410 79,876 82,748 HR-03 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 71,583 74,106 76,727 79,454 82,312 October 1, 2022 – 1.25% wage adjustment 72,478 75,033 77,687 80,448 83,341 October 1, 2022 – 3.5% 75,015 77,660 80,407 83,264 86,258 October 1, 2023 – 0.5% pay line adjustment 75,391 78,049 80,810 83,681 86,690 October 1, 2023 – 3% 77,653 80,391 83,235 86,192 89,291 October 1, 2024 – 0.25% wage adjustment 77,848 80,592 83,444 86,408 89,515 October 1, 2024 – 2% 79,405 82,204 85,113 88,137 91,306 October 1, 2025 – 2% 80,994 83,849 86,816 89,900 93,133 HR-04 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 80,270 83,138 86,122 89,223 92,439 October 1, 2022 – 1.25% wage adjustment 81,274 84,178 87,199 90,339 93,595 October 1, 2022 – 3.5% 84,119 87,125 90,251 93,501 96,871 October 1, 2023 – 0.5% pay line adjustment 84,540 87,561 90,703 93,969 97,356 October 1, 2023 – 3% 87,077 90,188 93,425 96,789 100,277 October 1, 2024 – 0.25% wage adjustment 87,295 90,414 93,659 97,031 100,528 October 1, 2024 – 2% 89,041 92,223 95,533 98,972 102,539 October 1, 2025 – 2% 90,822 94,068 97,444 100,952 104,590 HR-05 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 89,244 92,361 95,713 99,198 102,769 October 1, 2022 – 1.25% wage adjustment 90,360 93,516 96,910 100,438 104,054 October 1, 2022 – 3.5% 93,523 96,790 100,302 103,954 107,696 October 1, 2023 – 0.5% pay line adjustment 93,991 97,274 100,804 104,474 108,235 October 1, 2023 – 3% 96,811 100,193 103,829 107,609 111,483 October 1, 2024 – 0.25% wage adjustment 97,054 100,444 104,089 107,879 111,762 October 1, 2024 – 2% 98,996 102,453 106,171 110,037 113,998 October 1, 2025 – 2% 100,976 104,503 108,295 112,238 116,278 HR-06 – Annual rates of pay (in dollars) Effective dates Step 1 Step 2 Step 3 Step 4 Step 5 October 1, 2021 99,931 103,585 107,384 111,345 115,349 October 1, 2022 – 1.25% wage adjustment 101,181 104,880 108,727 112,737 116,791 October 1, 2022 – 3.5% 104,723 108,551 112,533 116,683 120,879 October 1, 2023 – 0.5% pay line adjustment 105,247 109,094 113,096 117,267 121,484 October 1, 2023 – 3% 108,405 112,367 116,489 120,786 125,129 October 1, 2024 – 0.25% wage adjustment 108,677 112,648 116,781 121,088 125,442 October 1, 2024 – 2% 110,851 114,901 119,117 123,510 127,951 October 1, 2025 – 2% 113,069 117,200 121,500 125,981 130,511 HR-07 – Annual rates of pay (in dollars) Effective dates Salary range October 1, 2021 105,970 to 127,947 October 1, 2022 – 1.25% wage adjustment 107,295 to 129,547 October 1, 2022 – 3.5% 111,051 to 134,082 October 1, 2023 – 0.5% pay line adjustment 111,607 to 134,753 October 1, 2023 – 3% 114,956 to 138,796 October 1, 2024 – 0.25% wage adjustment 115,244 to 139,143 October 1, 2024 – 2% 117,549 to 141,926 October 1, 2025 – 2% 119,900 to 144,765 Rates of pay will be adjusted within one hundred and eighty (180) days from the date of approval. ... Appendix A – Implementation of retroactive and prospective changes to compensation One-Time Allowance Related to the Performance of Regular Duties and responsibilities The Employer will provide a one-time lump-sum payment of two thousand five hundred dollars ($2,500) to incumbents of positions within the HR Group on the date approval of the rates of pay. ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have the sole care of at least one child Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children
2025 Northern Ontario energy credit (NOEC) – Calculation sheet for married or common-law individuals who have or do not have children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who share the care of all their children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...
Current CRA website
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have no children
2025 Northern Ontario Energy Credit (NOEC) – Calculation sheet for single individuals who have no children Download a calculation sheet in pdf format. ... The first monthly 2025 Ontario trillium benefit payment, which includes any NOEC entitlement, will be issued on July 10, 2025. However, if you made a choice on your 2024 return to wait to receive your 2025 OTB entitlement, it will be issued on June 10, 2026. 2025 NOEC calculation sheets Page details Date modified: 2025-01-23 ...