Search - 广东省2025政府工作报告 一小发展 金句

Filter by Type:

Results 861 - 870 of 1477 for 广东省2025政府工作报告 一小发展 金句
News of Note post
10 January 2025- 12:02am CRA indicates that a direction letter to change how title is conveyed at closing gives rise to a real estate supply for GST/HST purposes Email this Content An individual agreed to purchase a pre-construction condominium unit for personal purposes, and a related individual agreed to purchase a second such unit for rental as a residence. ... For instance, it might mean that an amount equal to ½ the value of any embedded deposit plus ½ of any appreciation in the underlying property at the time of the direction or assignment would in each case be subject to GST/HST that would not be creditable to the recipient. ... Summaries of 2 May 2024 GST/HST Interpretation 246050 under ETA s. 123(1) supply and s. 256.2(3). ...
News of Note post
20 August 2025- 11:39pm CRA finds that the holding of a US cottage by a discretionary family trust that was an eligible group entity of real estate Cancos likely would taint the latter under (c)(i) of “excluded entity” Email this Content A discretionary personal trust for the benefit of the spouse and child of the individual (Mr. ... (c)(i) of the “excluded entity” definition that “all or substantially all of [its] undertakings and activities [be] throughout the taxation year, carried on in Canada”? ... Summary of 25 June 2030 External T.I. 2025-1056861E5 under s. 18.2(1)- “excluded entity” s. ...
Current CRA website

How to file a tax return

Personal income tax How to file a tax return Personal income tax You may choose to do your own taxes or have someone else do them for you using tax software or on paper. ... Filing due dates for 2024 taxes April 30, 2025: Deadline to file your taxes June 15, 2025 (June 16, 2025, since June 15 is a Sunday): Deadline to file your taxes if you or your spouse or common-law partner are self-employed Services and information Tax software Find certified tax software to complete a tax return and send it using NETFILE Using your SimpleFile invitation How to access CRA's free tax filing service using your invitation Free tax clinic Have a volunteer do your taxes for free if you have a modest income and simple tax situation Using a professional tax preparer (EFILE) Find a registered tax professional to file your taxes for a service fee Paper tax return (T1 tax package) Complete a return using the income tax package, send by mail, allow 8 weeks to process On behalf of someone who died Report date of death, access tax records as a representative, file final returns Page details Date modified: 2025-07-09 ...
Current CRA website

Get a GST/HST access code

File your GST/HST return Reporting requirements and deadlines How to file In your CRA account (using NETFILE) Using the online NETFILE form Through a financial institution Using third-party software By phone (TELEFILE) By mail Get a GST/HST access code After you file Get a GST/HST access code File your GST/HST return Systems maintenance As a result of systems maintenance, this service will not be available from 8:00 pm on Friday, August 29, 2025, until 6:00 am on Tuesday, September 2, 2025 (Eastern time). ...
Current CRA website

Using the online GST/HST NETFILE form

File your GST/HST return Reporting requirements and deadlines How to file In your CRA account (using NETFILE) Using the online NETFILE form Through a financial institution Using third-party software By phone (TELEFILE) By mail Get a GST/HST access code After you file Using the online GST/HST NETFILE form File your GST/HST return Systems maintenance As a result of systems maintenance, this service will not be available from 8:00 pm on Friday, August 29, 2025, until 6:00 am on Tuesday, September 2, 2025 (Eastern time). ... You can: Meet electronic filing requirements Get a confirmation number right away File without an online CRA account File a combined Form RC7200, GST/HST and QST return for selected listed financial institutions File a return for a non-resident File a simplified GST/HST return for a non-resident digital-economy business Include schedules File Form GST106, Information on Claims Paid or Credited for Foreign Conventions File certain rebates Rebates you can claim electronically You can apply for these rebates when completing your GST/HST return using the NETFILE form: Form GST66, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund Form GST189, Ontario First Nations point-of-sale relief, reason code 23 Form GST190, New Housing Rebate Application for Houses Purchased from a Builder You can also apply for certain rebates outside of filing a return using the links for specific Electronic rebate forms: Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund Form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments Form GST523-1, Non-profit Organizations Government Funding You cannot: File without an GST/HST access code File elections File a return for an account administered by Revenu Québec File rebates not listed above (refer to Claim a GST/HST rebate) File electronically and send forms by mail If you want to use NETFILE for your return but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre. ...
Current CRA website

Pay with a debit card through the CRA's My Payment service

Payments to the CRA Pay with a debit card through the CRA's My Payment service Payments to the CRA System maintenance Due to routine system maintenance, this service will not be available from 8:00 PM on Friday, August 29, 2025 until 6:00 AM on Tuesday, September 2, 2025 (Eastern time). ...
Current CRA website

Pay by scheduled pre-authorized debit (PAD) through CRA online services

Payments to the CRA Pay by scheduled pre-authorized debit (PAD) through CRA online services Payments to the CRA System maintenance Due to routine system maintenance, this service will not be available from 8:00 PM on Friday, August 29, 2025 until 6:00 AM on Tuesday, September 2, 2025 (Eastern time). ...
Current CRA website

Using third-party software

File your GST/HST return Reporting requirements and deadlines How to file In your CRA account (using NETFILE) Using the online NETFILE form Through a financial institution Using third-party software By phone (TELEFILE) By mail Get a GST/HST access code After you file Using third-party software File your GST/HST return Systems maintenance As a result of systems maintenance, this service will not be available from 8:00 pm on Friday, August 29, 2025, until 6:00 am on Tuesday, September 2, 2025 (Eastern time). ...
Current CRA website

New Country, New Taxes: Info for Newcomers and International Students

Taxology Episode 8: New Country, New Taxes: Info for Newcomers and International Students Release date: June 25, 2025 Catalogue number: Rv4-197/1-8-2025E-MP3 ISBN: 978-0-660-77465-7 Release date: June 25, 2025 Catalogue number: Rv4-197/1-8-2025E-MP3 ISBN: 978-0-660-77465-7 If you are a newcomer or an international student (welcome!) ... Duration: 21:09 Transcript of Taxology Episode 8: New Country, New Taxes: Info for Newcomers and International Students CC: Hi, I'm CC, and welcome to Taxology, the official podcast of the Canada Revenue Agency, and if you're new to Canada, welcome! ...
News of Note post
3 June 2025- 10:47pm CRA confirms that the mark-up in the charges for geophysical services by a connected corporation to an exploration company over its incurred costs would be excluded from CEE Email this Content BCO will be issuing flow-through shares to fund exploration work. ... Summary of 9 August 2023 External T.I. 2023-0979431E5 under Reg. 1206(1) CEDOE para. ...

Pages