Search - 报销 发票日期 消费日期不一致
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GST/HST Interpretation
3 July 2013 GST/HST Interpretation 146888 - [...] [administration of second-language tests] [whether a vocational school]
("teacher training") [...]. • [...]. • In [yyyy], Co. A added the [...] ... Language Test • The language test is recognized [internationally] [...]. • The language test is [...] owned by [...] ... B. • [...]. • [...]. • Co. B is not a registered charity or a non-profit organization. ...
Current CRA website
Chart 6 – How to claim an allowable business investment loss
" – Line B Line A minus Line B = $ Line C Step 3 – Allowable business investment loss Amount from line C $ x 1/2 = $ Line D Enter the amount from line D on line 21700 of your income tax and benefit return. ... For 2000, amount from line 254 of your return $ x 1/IR Footnote * + Line 5 6. ... Total of lines 8 to 12 = $ – $ Line 13 14. Line 7 minus line 13 = $ Line 14 Business investment loss reduction 15. ...
Current CRA website
Canada Revenue Agency Ministerial Transition Documents – November 2015
Canada Revenue Agency Ministerial Transition Documents – November 2015 Next page Note to Readers The briefing documents listed below were prepared for the Minister of National Revenue. ... Table of Contents Section 1 – Welcome Commissioner's letter to the Minister Contact list Short-term decisions Floor plan *+ Minister briefing plan Section 2 – Roles and Responsibilities Role of the Minister and Ministerial support Communications and issues management How the Federal government works: An overview * Open and Accountable government * CRA's Board of Management Section 3 – Introduction to the Canada Revenue Agency (CRA) Agency Overview Canada Revenue Agency at a Glance * Senior management contact list Biographies Chair of the Board of Management Commissioner of Revenue and Chief Executive Officer of the Canada Revenue Agency Deputy Commissioner of the Canada Revenue Agency Taxpayers' Ombudsman Partnerships and stakeholders Taxpayers' Ombudsman overview * Expenditure management cycle and CRA budget * Service to Canadians Compliance Collections Appeals Corporate Safeguarding taxpayer information Oversight Section 4 – Immediate Decisions Treasury Board business * Delegations Message to employees Federal budget – A CRA perspective * Section 5 – Government Overview Role of central agencies Section 6 – CRA Litigation Forecast *+ Section 7 – Issues Supporting small and medium businesses * Better service to Canadians * Estimating the magnitude of non-compliance (Tax gap) * Tobacco compliance and contraband * Underground economy * Foreign Account Tax Compliance Act (FATCA) * International collaboration on tax avoidance * Rules for charities related to political activities * Collective bargaining * Bill C-377 – Requirements for labour organizations * Disability Tax Credit promoters * Ontario Retirement Pension Plan * Robillard Commission Report * Overview of recent reduction exercises and major long-term funding pressures * Quebec: GST compensation * British Columbia and Ontario housing market * *Documents under review *+ Documents protected pursuant to the Access to Information Act Next page Page details Date modified: 2016-03-08 ...
Old website (cra-arc.gc.ca)
Part XVIII Information Return – International Exchange of Information on Financial Accounts
<SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha –Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain a cancelled or an amended sponsor record. 2 – An amended return will contain an original sponsor record, if no change is made to the sponsor information. ...
Current CRA website
Part XVIII Information Return – International Exchange of Information on Financial Accounts
<SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha –Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain a cancelled or an amended sponsor record. 2 – An amended return will contain an original sponsor record, if no change is made to the sponsor information. ...
Old website (cra-arc.gc.ca)
Part XVIII Information Return – International Exchange of Information on Financial Accounts
Part XVIII Information Return – International Exchange of Information on Financial Accounts 2016- Version 1- updated 2015-10-10 <Return> <PartXVIII> <PartXVIIISlip> <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain an amended or cancelled slip. 2 – An amended return cannot contain an original slip. 3 – An amended return can contain only amended slips or only cancelled slips, not a mix (as this will result in duplicate Document Reference Identifiers and consequently, will be rejected). ... <SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ...
Current CRA website
Part XVIII Information Return – International Exchange of Information on Financial Accounts
Part XVIII Information Return – International Exchange of Information on Financial Accounts 2016- Version 1- updated 2015-10-10 <Return> <PartXVIII> <PartXVIIISlip> <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – C = Cancel – Note: 1– An original return cannot contain an amended or cancelled slip. 2 – An amended return cannot contain an original slip. 3 – An amended return can contain only amended slips or only cancelled slips, not a mix (as this will result in duplicate Document Reference Identifiers and consequently, will be rejected). ... <SummaryReportTypeCode></SummaryReportTypeCode> – Required 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended or cancelled slip. ... <DocumentSpecification> <DocumentTypeCode></DocumentTypeCode> – – Required, 1 alpha – Indicate the type of data being sent: – O = Original – A = Amendment – Note: An original return cannot contain an amended reporting financial institution record. ...
GST/HST Interpretation
12 February 2018 GST/HST Interpretation 167422r - – Eligibility of corporations to make an election under section 156
12 February 2018 GST/HST Interpretation 167422r- – Eligibility of corporations to make an election under section 156 Unedited CRA Tags ETA Part IX: 123,128,156 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. ... The ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |-------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 of which qualifying voting control is held by, and the required shares are owned by, C1 of which qualifying voting control is held by, and the required shares are owned by, US4 of which qualifying voting control is held by, and the required shares are owned by, US2 of which qualifying voting control is held by, and the required shares are owned by parent Hold Co. ...
Technical Interpretation - External
22 September 1993 External T.I. 9304035 - Lien de dépendance — à quel moment doit-elle exister?
Unedited CRA Tags 55(3)(a), 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 22 SUJET: LIEN DE DÉPENDANCE — A QUEL MOMENT DOIT-ELLE EXISTER A quel moment la relation de lien de dépendance doit-elle exister pour être couvert par l'exemption de 55(3)a)?- Lors de la disposition des biens?- Lors de l'augmentation de la participation dans la corporation?- Une fois la série d'opérations complétée?- Pendant toute la durée de la série? ...
Current CRA website
Box 11 – Recipient type
Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: " 1 " individual (even if the SIN is not provided) " 2 " joint account " 3 " corporation " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership Report a problem or mistake on this page Thank you for your help! ...