Search - 报销 发票日期 消费日期不一致
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Archived CRA website
ARCHIVED — TL11B Tuition and Enrolment Certificate - Flying School or Club
ARCHIVED — TL11B Tuition and Enrolment Certificate- Flying School or Club Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (tl11b-fill-18e.pdf) 2017 – Fillable PDF (tl11b-fill-17e.pdf) 2015 – Fillable PDF (tl11b-fill-15e.pdf) 2014 – Fillable PDF (tl11b-fill-14e.pdf) 2013 – Fillable PDF (tl11b-fill-13e.pdf) 2011 – Fillable PDF (tl11b-fill-11e.pdf) 2010 – Fillable PDF (tl11b-fill-10e.pdf) 2009 – Fillable PDF (tl11b-fill-09e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (tl11b-18e.pdf) 2017 – Standard print PDF (tl11b-17e.pdf) 2015 – Standard print PDF (tl11b-15e.pdf) 2014 – Standard print PDF (tl11b-14e.pdf) 2013 – Standard print PDF (tl11b-13e.pdf) 2011 – Standard print PDF (tl11b-11e.pdf) 2010 – Standard print PDF (tl11b-10e.pdf) 2009 – Standard print PDF (tl11b-09e.pdf) 2008 – Standard print PDF (tl11b-08e.pdf) 2007 – Standard print PDF (tl11b-07e.pdf) 2006 – Standard print PDF (tl11b-06e.pdf) 2004 – Standard print PDF (tl11b-04e.pdf) 2003 – Standard print PDF (tl11b-03b.pdf) 2002 – Standard print PDF (tl11b-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
T3MJ Provincial and Territorial Taxes – Multiple Jurisdictions
T3MJ Provincial and Territorial Taxes – Multiple Jurisdictions Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Ways to get the form Print and fill out by hand Standard print PDF (t3mj-24e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2023 – Standard print PDF (t3mj-23e.pdf) 2022 – Standard print PDF (t3mj-22e.pdf) 2021 – Standard print PDF (t3mj-21e.pdf) 2020 – Standard print PDF (t3mj-20e.pdf) 2019 – Standard print PDF (t3mj-19e.pdf) 2018 – Standard print PDF (t3mj-18e.pdf) 2017 – Standard print PDF (t3mj-17e.pdf) 2016 – Standard print PDF (t3mj-16e.pdf) 2015 – Standard print PDF (t3mj-15e.pdf) 2014 – Standard print PDF (t3mj-14e.pdf) 2013 – Standard print PDF (t3mj-13e.pdf) 2012 – Standard print PDF (t3mj-12e.pdf) 2011 – Standard print PDF (t3mj-11e.pdf) 2010 – Standard print PDF (t3mj-12-10e.pdf) 2009 – Standard print PDF (t3mj-09e.pdf) 2008 – Standard print PDF (t3mj-08e.pdf) 2007 – Standard print PDF (t3mj-07e.pdf) 2006 – Standard print PDF (t3mj-06e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
Chapter 7 - 8501 – Prescribed Conditions for Registration
Cross references: PA Limits – 147.3(8), 147.3(9) IPP defined – 8300(1) IPP minimum amount – 8500(1) Eligible Service – 8503(3)(a) Past Service Employer Contributions – 8503(15) IPP – Minimum Withdrawal – 8503(26) Non-payment of Minimum Amount – Plan Revocable – 8506(4) Minimum Amount – 8506(5) Periods of Reduced Pay – 8507 Pension benefits standards legislation – 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) – Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) – Permissible Contributions 8502(d) – Permissible Distributions 8502(g) – Funding Media 8502(h) – Investments 8502(i) – Borrowing 8502(j) – Determination of Amounts 8502(k) – Transfer of Property between Provisions 8502(m) – Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) – Eligible Service 8503(3)(b) – Benefit Accruals after Pension Commencement 8503(3)(d) – Increased Benefits for Disabled Member 8503(3)(j) – Offset Benefits 8503(3)(k) – Bridging Benefits – Cross-plan Restriction 8503(3)(l) – Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) – Pre-payment of Member Contributions 8503(4)(d) – Undue Deferral of Payments 8503(4)(e) – Evidence of Disability 8503(4)(f) – Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) – Employer Contributions with Respect to Particular Members 8506(2)(b.1) – Allocation of Employer Contributions 8506(2)(c) – Employer Contributions not Permitted 8506(2)(c.1) – Contributions not Permitted 8506(2)(e) – Allocation of Earnings 8506(2)(f) – Payment or reallocation of Forfeited Amounts 8506(2)(g) – Retirement Benefits 8506(2)(h) – Undue Deferral of Payment – Death of the Member 8506(2)(i) – Undue Deferral of Payment – Death of Specified Beneficiary 7.3 8501(3) – Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP – 147.3(4) Termination Conditions – RPP – 8304.1(14) Benefits Provided With Surplus on Plan Wind-up – Minister’s Approval – 8517(3.1) Page details Date modified: 2018-06-14 ...
Current CRA website
Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000
Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000 1. ... Enter the manufacturer's list price. $ Blank space for dollar value Line 4 5. $42,353 Footnote 1 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2 $ Blank space for dollar value Line 5 6. Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($950 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value − Line 2 $ Blank space for dollar value Line 7 8. ($36,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA)
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 – Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 – Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 – Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 – Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1273 or T1274. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...
Archived CRA website
ARCHIVED – Budget 2012 - Employees profit sharing plans (EPSPs)
ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...
Archived CRA website
ARCHIVED – Budget 2012 - Employees profit sharing plans (EPSPs)
ARCHIVED – Budget 2012- Employees profit sharing plans (EPSPs) We have archived this page and will not be updating it. ... An excess EPSP amount of a specified employee for a taxation year in respect of an employer is determined as follows: Determination if there is an excess EPSP amount All amounts paid by the employer or by a non-arm's length corporation to the EPSP that are allocated for the year to the specified employee A Less: 20% of the specified employee's total income for the year (excluding EPSP allocations, stock option benefits and deductions in computing income from an office or employment)- B Excess EPSP amount (Line A minus Line B, if the amount is negative, enter "0") = C Q5. ... The tax on the excess EPSP amount is calculated as follows: Calculation of the tax on the excess EPSP amount The total of all excess EPSP amounts of the specified employee for the year A Multiplied by the following rates Federal marginal tax rate 29% B Where, at the end of the year, the specified employee: is resident in the province of Quebec, enter 0%; is resident in a province other than Quebec, enter the highest personal income tax rate that applies for the year to a resident of that province; or in any other case, enter 14%. + % C Total rate (Line B + Line C) = % > % D Tax on excess EPSP amount (Line A multiplied by Line D) Q6. ...
Current CRA website
Income Tax Act – Workgroup Cross-Reference Chart
Income Tax Act – Workgroup Cross-Reference Chart We have archived this page and will not be updating it. ... Contents Table 1 Cross-references to Sections 1-9 Table 2 Cross-references to Sections 10-19 Table 3 Cross-references to Sections 20-29 Table 4 Cross-references to Sections 30-39 Table 5 Cross-references to Sections 40-49 Table 6 Cross-references to Sections 50-59 Table 7 Cross-references to Sections 60-69 Table 8 Cross-references to Sections 70-79 Table 9 Cross-references to Sections 80-89 Table 10 Cross-references to Sections 90-99 Table 11 Cross-references to Sections 100-109 Table 12 Cross-references to Sections 110-119 Table 13 Cross-references to Sections 120-129 Table 14 Cross-references to Sections 130-139 Table 15 Cross-references to Sections 140-149 Table 16 Cross-references to Sections 150-159 Table 17 Cross-references to Sections 160-169 Table 18 Cross-references to Sections 170-179 Table 19 Cross-references to Sections 180-189 Table 20 Cross-references to Sections 190-199 Table 21 Cross-references to Sections 200-209 Table 22 Cross-references to Sections 210-219 Table 23 Cross-references to Sections 220-229 Table 24 Cross-references to Sections 230-239 Table 25 Cross-references to Sections 240-249 Table 26 Cross-references to Sections 250-260 [Income Tax Technical News No. 29] [Next] Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
Current CRA website
Chapter 4 - 147.3 – Transfers
Chapter 4- 147.3 – Transfers On this page... 4 147.3 – Transfers 4.1 147.3(1) – Transfer – money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) – Transfer – money purchase to defined benefit 4.3 147.3(3) – Transfer – defined benefit to defined benefit 4.4 147.3(4) – Transfer – defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) – Transfer of surplus – defined benefit to money purchase 4.6 147.3(5) – Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) – Transfer – pre-1991 contributions 4.8 147.3(7) – Transfer – lump sum benefits on death 4.9 147.3(7.1) – Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred 4.12 147.3(11) – Division of transferred amount 4.13 147.3(12) – Restriction re transfers 4.14 147.3(13) – Excess transfer 4.15 147.3(13.1) – Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) – Deemed transfer 4.17 147.3(14.1) – Transfer of property between provisions 4 147.3 – Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus – 8500(1) Surplus for 147.3(7.1) – 8500(1.1) Permissible Distribution – 8502(d)(ii) Commuted Value – Pre-Retirement Death – 8503(2)(i), (j), (n) 4.10 147.3(8) – Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit – MP – 8301(4) Surplus – 8500(1) Employer contributions not permitted – 8506(2)(c) 4.11 147.3(9) & 147.3(10) – Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...
Current CRA website
Part XIX Information Return – International Exchange of Information on Financial Accounts
The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...