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Current CRA website

Appendix D – Daily meal rates at locations abroad – effective October 2018 to December 2018

Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda Currency: US dollar (USD). ... Note: One rate for country Ponta Delgada * * * * 17.50 CAD * Bahamas Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji Currency: Fiji dollar (FJD). ...
GST/HST Interpretation

22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]

22 December 2020 GST/HST Interpretation 209955- Public Service Body Rebate Whether subsidies under certain programs are considered government funding] […] Unedited CRA Tags Public Service Body Rebate (GST/HST) Regulations- Section 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch 10-320 Queen Street, Tower A Ottawa, ON K1R 5A3 [Addressee] Case Number: 209955 [Dear Client] Subject: [GST/HST Interpretation] [Public Service Body Rebate Whether subsidies under certain programs are considered government funding] […] We are writing in response to your [correspondence] of May 25, 2020, wherein you request that we rule on whether the […][Canada Emergency Wage Subsidy (“CEWS”)] and […][10% Temporary Wage Subsidy for Employers (“TWS”)] programs are considered government funding for purposes of the Public Service Bodies’ (“PSB”) Rebate. ... For additional information on the CEWS program, see the Canada.ca webpage frequently asked questions Canada emergency wage subsidy (CEWS). 3. ...
Archived CRA website

ARCHIVED - 5013-G – General Guide for Non-Residents – 2007 – General Information

Basic personal amount (line 300) The amount has increased to $9,600. ... Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...
Ministerial Letter

8 November 1989 Ministerial Letter 73828 F - Integrated Sawmill & Pulpmill - M & P Deduction

8 November 1989 Ministerial Letter 73828 F- Integrated Sawmill & Pulpmill- M & P Deduction Unedited CRA Tags 5202, 125.1(1)   November 8, 1989 Carole Gouin-Toussaint Rulings Directorate Director Frank Gillman Bilingual Services & Resource Industries Division   7-3828 The Special Audits Division has requested that we withdraw one of our previous opinions which states that the "transportation activity of woodchips between the sawmill and the pulpmill which occurs within an integrated operation, be included as a qualified activity within the meaning of section 5202 of the Regulations so that the capital and labour costs of transporting the chips be included in the calculation of the M & P deduction. ... (ii)      receiving and storing of raw materials, (iii)     handling of goods in process... (b)      all other activities... directly in connection with manufacturing or processing... but does not include any of (d)      ... shipping... of finished goods, (e)      purchasing of raw materials... ...
Current CRA website

Corporate Business Plan - In Brief 2000 | 2001 to 2002 | 2003

Corporate Business Plan- In Brief 2000 | 2001 to 2002 | 2003 Home | The CCRA Board of Management | Innovation at the CCRA | Our Strategic Foundation | Vision and Strategic Goals | Strategic Direction | Measuring our Performance | Our Investment | Need more information | Survey The 2000-2001 to 2002-2003 Corporate Business Plan marks a new beginning for our organization. ...
GST/HST Ruling

29 November 2012 GST/HST Ruling 123441 - – […] [Music Programs]

[XYZ] provides [#] [music programs]. […]. You provided the following descriptions of the [music programs]: * […] [Descriptions of Programs A & Program B] […] 2. According to the information provided by […], the following musical concepts are taught in […] [Program B]: […] 3. […] [Students] may start […][the] programs at any age. […]. A certain set of skills must be evident before a [student] moves on to the next class. 4. […] 5. […]. 6. […] 7. ...
Current CRA website

T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

Lines 151 to 157 Partnership information Refer to the " Partnerships " section of this guide. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ... Medical and Health sciences Basic medicine 3.01.01 Anatomy and morphology (plant science under 1.06.08) 3.01.02 Human genetics 3.01.03 Immunology 3.01.04 Neurosciences 3.01.05 Pharmacology and pharmacy and medicinal chemistry 3.01.06 Toxicology 3.01.07 Physiology and cytology 3.01.08 Pathology Clinical medicine 3.02.01 Andrology 3.02.02 Obstetrics and gynaecology 3.02.03 Paediatrics 3.02.04 Cardiac and cardiovascular systems 3.02.05 Haematology 3.02.06 Anaesthesiology 3.02.07 Orthopaedics 3.02.08 Radiology and nuclear medicine 3.02.09 Dentistry, oral surgery, and medicine 3.02.10 Dermatology, venereal diseases, and allergy 3.02.11 Rheumatology 3.02.12 Endocrinology and metabolism and gastroenterology 3.02.13 Urology and nephrology 3.02.14 Oncology Health sciences 3.03.01 Health care sciences and nursing 3.03.02 Nutrition and dietetics 3.03.03 Parasitology 3.03.04 Infectious diseases and epidemiology 3.03.05 Occupational health Medical biotechnology 3.04.01 Health-related biotechnology 3.04.02 Technologies involving the manipulation of cells, tissues, organs, or the whole organism 3.04.03 Technologies involving identifying the functioning of DNA, proteins, and enzymes 3.04.04 Pharmacogenomics, gene-based therapeutics 3.04.05 Biomaterials (related to medical implants, devices, sensors) Other medical sciences 3.05.01 Forensic science 3.05.02 Other medical sciences 4. ...
GST/HST Ruling

19 January 2011 GST/HST Ruling 123253 - Services provided by [...] [Company A] to [...] [Company B]

19 January 2011 GST/HST Ruling 123253- Services provided by [...] [Company A] to [...] ... [Company A] [...] operates [...]. [Company A] is registered for the GST/HST. 2. On [mm/dd/yyyy], [...] entered into a [...] Agreement with [...] and on [mm/dd/yyyy] established a [...] ...
Current CRA website

T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

Lines 151 to 157 Partnership information Refer to the " Partnerships " section of this guide. ... PPA = [A × 65%] [A × 5% × B/D] [A × 10% × C/D] Where: A = salary base B = number of 2013 calendar days in the tax year C = number of days after 2013 in the tax year D = number of days in the tax year Overall cap on PPA The objective of the overall cap is to ensure that the total qualified SR&ED expenditures and PPA and other deductions specifically allowed under the Income Tax Act are not greater than the total business expenditures made in the tax year. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ...
Current CRA website

Chapter 9 - 8503(1) & 8503(2) – Defined Benefit Provisions

Chapter 9- 8503(1) & 8503(2) Defined Benefit Provisions On this page... 9.1 8503(1) Net Contribution Account 9.2 8503(2) Permissible Benefits 9.3 8503(2)(a) Lifetime retirement benefits 9.3.1 8503(2)(a)(i) Death benefits 9.3.2 8503(2)(a)(ii) Cost-of-living adjustments 9.3.3 8503(2)(a)(iii) Ad hoc increases 9.3.4 8503(2)(a)(iv) Additional lifetime retirement benefits 9.3.5 8503(2)(a)(v) Early retirement 9.3.6 8503(2)(a)(vi) Disability benefits 9.3.7 8503(2)(a)(vii) Optional forms Increased 9.3.8 8503(2)(a)(viii) Optional forms Decreased 9.3.9 8503(2)(a)(ix) Retirement benefits while remunerated 9.3.10 8503(2)(a)(x) Adjustments approved by the Minister 9.4 8503(2)(b) Bridging benefits 9.5 8503(2)(c) Guarantee period 9.6 8503(2)(d) Post-retirement survivor benefits 9.7 8503(2)(e) Pre-retirement survivor benefits 9.8 8503(2)(f) Pre-retirement survivor benefits Alternative rule 9.9 8503(2)(g) Pre-retirement survivor benefits Guarantee period 9.10 8503(2)(h) Lump sum payments on termination 9.11 8503(2)(i) Commuted value Pre-retirement death 9.12 8503(2)(j) Lump sum payment on death 9.13 8503(2)(k) Additional post-retirement death benefits 9.14 8503(2)(l) Additional bridging benefits 9.15 8503(2)(l.1) Survivor bridging benefits 9.16 8503(2)(m) Commutation of benefits 9.17 8503(2)(n) Commutation Beneficiary's benefits 9.18 8503(2.1) Rule for Commutation of Benefits 9.1 8503(1) Net Contribution Account Under the Regulations, the net contribution account is a concept, rather than an actual account, which exists in order to ensure that members retain their rights to their own contributions plus amounts transferred in from other plans or provisions, plus interest, to the extent that they have not been used to pay the benefits promised under the plan. ... Cross references: Pre-Retirement Survivor Benefits Guarantee Period 8503(2)(g) Lump Sum Payments on Termination 8503(2)(h) Lump Sum Payments on Death 8503(2)(j) Commutation of Benefits 8503(2)(n) Limits Dependent on CPI 8503(12) Transfer Lump Sum Benefits on Death 147.3(7) IC72-13R8, Employees' Pension Plans 9.8 8503(2)(f) Pre-retirement survivor benefits Alternative rule The basic difference between paragraphs 8503(2)(e) and 8503(2)(f) of the Regulations is that under paragraph 8503(2)(e) an annual amount is determined. ... Cross references: Transfer DB to MP, RRSP or RRIF 147.3(4) Definition of Money Purchase Provision 8500(1) Conditions for Registration 8501(1)(e) Determination of Amounts 8502(j) Rule for Commutation of Benefits 8503(2.1) Commutation of Lifetime Retirement Benefits 8503(7) Payment from Account 8506(1)(f) Commutation of Benefits 8506(1)(h) Benefits Under Plan Other Than Grandfathered Plans 8509(9) Prescribed Amount 8517 Newsletter No. 94-2, Technical Questions and Answers Newsletter No. 92-12, Commutation and Opting Out of a Pension Plan 9.17 8503(2)(n) Commutation Beneficiary's benefits Plans may provide that death benefits payable as periodic payments may be commuted. ...

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