Search - 报销 发票日期 消费日期不一致
Results 591 - 600 of 20506 for 报销 发票日期 消费日期不一致
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.00 9.00 14.00 29.00 9.28 38.28 Other 4.80 7.20 11.20 23.20 7.42 30.62 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 67.00 76.00 79.00 222.00 71.04 293.04 Other 53.60 60.80 63.20 177.60 56.83 234.43 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 6.00 9.00 15.00 30.00 9.60 39.60 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 10.00 22.00 35.00 67.00 21.44 88.44 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 24.00 34.00 90.00 148.00 47.36 195.36 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 90.00 117.00 207.00 82.80 289.80 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 500.00 840.00 1025.00 2365.00 756.80 3121.80 Other 400.00 672.00 820.00 1892.00 605.44 2497.44 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 28.00 39.00 67.00 26.80 93.80 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 2300.00 3600.00 8000.00 2560.00 10560.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 1840.00 2880.00 6400.00 2048.00 8448.00 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 225.00 325.00 550.00 220.00 770.00 Oslo- 250.00 375.00 625.00 250.00 875.00 Other- 200.00 300.00 500.00 200.00 700.00 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 16.00 26.00 42.00 16.80 58.80 Other / Azores- 12.80 20.80 33.60 13.44 47.04 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 14.00 31.00 43.00 88.00 28.16 116.16 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 14.00 21.00 53.00 88.00 28.16 116.16 St. ... Pierre et Miquelon Islands — Currency: euro Saint-Pierre---- 40%- St. ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Effective Date: October 1, 2006 * Reasonable and justifiable expenses. ... People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.50 10.00 15.50 32.00 10.24 42.24 Other 5.20 8.00 12.40 25.60 8.19 33.79 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 7.00 13.00 15.00 35.00 11.20 46.20 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 552.00 1005.00 1230.00 2787.00 891.84 3678.84 Other 441.60 804.00 984.00 2229.60 713.67 2943.27 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 3100.00 3700.00 8900.00 2848.00 11748.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 2480.00 2960.00 7120.00 2278.40 9398.40 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 17.00 38.00 53.00 108.00 34.56 142.56 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ...
Current CRA website
T4A-NR slip – Payments to non-residents for services provided in Canada
File payroll information returns (slips and summaries) Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving payroll correspondence from the CRA Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ... Box 27 – Country code of residence Enter the 3-letter code for the country in which the recipient is a resident for tax purposes. ...
Current CRA website
T4A-NR slip – Payments to non-residents for services provided in Canada
Fill out the slips and summaries Fill out the slips and summaries T4 slip – Employers T4 Summary – Employers T4A slip – Payers T4A Summary – Payers T4A-RCA slip T4A-RCA Summary T4A-NR slip T4A-NR Summary T1204 slip T1204 Summary T5018 slip T5018 Summary When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing T4A-NR slip – Payments to non-residents for services provided in Canada On this page What is a T4A-NR slip When to issue What to report How to fill out What is a T4A-NR slip A T4A-NR slip identifies payments made during a calendar year to non-resident individuals, partnerships, or corporations for services they performed in Canada other than in employment situations. ... Box 22 – Income tax deducted Report the amount of income tax you deducted from the recipient during the year. ... Box 27 – Country code of residence Enter the 3-letter code for the country in which the recipient is a resident for tax purposes. ...
Old website (cra-arc.gc.ca)
Lines 330 and 331 – Eligible medical expenses you can claim on your tax return
Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...
Old website (cra-arc.gc.ca)
Lines 330 and 331 – Eligible medical expenses you can claim on your tax return
Example – For which spouse or common-law partner would it be more beneficial to claim the expenses? ... They incurred the following expenses: Rick – $1,500 Paula – $1,000 Jenny (their 16 year old daughter) – $1,800 Kyle (their 19 year old son) – $1,000 Total medical expenses = $5,300 Kyle is older than 18, so they will claim his expenses on line 331. ... Receipts – Receipts must show the name of the company or individual to whom the expense was paid. ...
Current CRA website
Canadian Film or Video Production Tax Credit – Guide to Form T1131
Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount A Enter the difference between line 421 and line 423. ... Subtotal – Amount E Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts D and E. ...
Old website (cra-arc.gc.ca)
Canadian Film or Video Production Tax Credit – Guide to Form T1131
Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...
Scraped CRA Website
Canadian Film or Video Production Tax Credit – Guide to Form T1131
Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...
Old website (cra-arc.gc.ca)
Canadian Film or Video Production Tax Credit – Guide to Form T1131
Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Subtotal – Amount C Enter the difference between line 421 and line 423. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...