Search - 报销 发票日期 消费日期不一致
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GST/HST Ruling
27 November 2013 GST/HST Ruling 152577 - Application of GST/HST to [...] [the Product]
[a] roasted [...] snack that is [...] [vegan, gluten-free and made using olive oil]. • The Product is available in [#] flavours: [...]. • The Product is a product of [...] ... The labelling and packaging for the family-size package show that: • The package contains [...] enough for [...] servings; • [the package includes] words [...] ... It has a chip-like texture. • Cooking process: The Product is roasted [...]. • Size and shape: The Product [...] ...
Ruling
2018 Ruling 2018-0740931R3 F - deductibility of interest – convertible debentures
XXXXXXXXXX La fluctuation annuelle est intégrée dans le poste « XXXXXXXXXX » à l’état des résultats d’ACO, à titre de dépense (« XXXXXXXXXX ») ou de gain (« XXXXXXXXXX »). ... Dans une écriture comptable, un montant de XXXXXXXXXX $ a été enregistré au débit du compte de dépense « XXXXXXXXXX », et un montant de XXXXXXXXXX $ a été enregistré au crédit du compte de passif « XXXXXXXXXX ». ... La « Prime de conversion A » d’un montant de XXXXXXXXXX $ correspond à l’excédent du « Montant 1 » (XXXXXXXXXX $) sur le montant en capital global (i.e. principal de XXXXXXXXXX $) des Débentures pour lesquelles les détenteurs ont exercé leur Droit de conversion anticipé. ...
Current CRA website
Income Tax Act – Workgroup Cross-Reference Chart
Income Tax Act – Workgroup Cross-Reference Chart From: Canada Revenue Agency 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] Page details Date modified: 2017-06-22 ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents – 2013 : Index
ARCHIVED- General Guide for Non-Residents – 2013: Index Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... List of Info-Tax message numbers and topics 104 – Other employment income 117 – UCCB 121 – Interest and other investment income 126 – Rental income 127 – Taxable capital gains 128 – Support payments received 130 – Other income 147 – Non-taxable income 208 – RRSP/PRPP deduction 214 – Child care expenses 215 – Disability supports deduction 219 – Moving expenses 220 – Support payments made 221 – Carrying charges and interest expenses 229 – Other employment expenses 232 – Other deductions 254 – Capital gains deduction 255 – Northern residents deductions 301 – Age amount 303 – Spouse or common-law partner amount 305 – Amount for an eligible dependant 306 – Amount for infirm dependants age 18 or older 314 – Pension income amount 315 – Caregiver amount 316 – Disability amount (for self) 319 – Interest paid on your student loans 323 – Your tuition, education, and textbook amounts 324 – Tuition, education, and textbook amounts transferred from a child 326 – Amounts transferred from your spouse or common-law partner 330 – Medical expenses for self, spouse or common-law partner, and your dependent children who are under 18 years of age at the end of the year 349 – Donations and gifts 363 – Canada employment amount 364 – Public transit amount 365 – Children's fitness amount 367 – Amount for children who are under 18 years of age at the end of the year 400 – GST/HST credit 500 – CCTB, UCCB 602 – Filing or making changes to a previous year's return 603 – Your appeal rights 604 – Voluntary disclosures 605 – Authorizing representatives 606 – Refunds 607 – Working income tax benefit 609 – Exchange rates 610 – Do you have to file a return? 611 – Missing information 612 – Tax-free savings account (TFSA) 630 – Enhanced income tax services 631 – Services for persons with disabilities 655 – Home Buyers' Plan 702 – Instalment information 703 – Payment arrangements 710 – Refund, interest, and penalties 882 – Direct deposit 883 – Service complaints 899 – Info-Tax survey 999 – Main menu To contact us By telephone Calls from Canada and the United States 1-855-284-5942 Regular hours of service Monday to Friday (holidays excluded) 8:15 a.m. to 5:00 p.m. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents – 2013: Index
ARCHIVED- General Guide for Non-Residents – 2013: Index We have archived this page and will not be updating it. ... List of Info-Tax message numbers and topics 104 – Other employment income 117 – UCCB 121 – Interest and other investment income 126 – Rental income 127 – Taxable capital gains 128 – Support payments received 130 – Other income 147 – Non-taxable income 208 – RRSP/PRPP deduction 214 – Child care expenses 215 – Disability supports deduction 219 – Moving expenses 220 – Support payments made 221 – Carrying charges and interest expenses 229 – Other employment expenses 232 – Other deductions 254 – Capital gains deduction 255 – Northern residents deductions 301 – Age amount 303 – Spouse or common-law partner amount 305 – Amount for an eligible dependant 306 – Amount for infirm dependants age 18 or older 314 – Pension income amount 315 – Caregiver amount 316 – Disability amount (for self) 319 – Interest paid on your student loans 323 – Your tuition, education, and textbook amounts 324 – Tuition, education, and textbook amounts transferred from a child 326 – Amounts transferred from your spouse or common-law partner 330 – Medical expenses for self, spouse or common-law partner, and your dependent children who are under 18 years of age at the end of the year 349 – Donations and gifts 363 – Canada employment amount 364 – Public transit amount 365 – Children's fitness amount 367 – Amount for children who are under 18 years of age at the end of the year 400 – GST/HST credit 500 – CCTB, UCCB 602 – Filing or making changes to a previous year's return 603 – Your appeal rights 604 – Voluntary disclosures 605 – Authorizing representatives 606 – Refunds 607 – Working income tax benefit 609 – Exchange rates 610 – Do you have to file a return? 611 – Missing information 612 – Tax-free savings account (TFSA) 630 – Enhanced income tax services 631 – Services for persons with disabilities 655 – Home Buyers' Plan 702 – Instalment information 703 – Payment arrangements 710 – Refund, interest, and penalties 882 – Direct deposit 883 – Service complaints 899 – Info-Tax survey 999 – Main menu To contact us By telephone Calls from Canada and the United States 1-855-284-5942 Regular hours of service Monday to Friday (holidays excluded) 8:15 a.m. to 5:00 p.m. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents – 2013: Index
ARCHIVED- General Guide for Non-Residents – 2013: Index We have archived this page and will not be updating it. ... List of Info-Tax message numbers and topics 104 – Other employment income 117 – UCCB 121 – Interest and other investment income 126 – Rental income 127 – Taxable capital gains 128 – Support payments received 130 – Other income 147 – Non-taxable income 208 – RRSP/PRPP deduction 214 – Child care expenses 215 – Disability supports deduction 219 – Moving expenses 220 – Support payments made 221 – Carrying charges and interest expenses 229 – Other employment expenses 232 – Other deductions 254 – Capital gains deduction 255 – Northern residents deductions 301 – Age amount 303 – Spouse or common-law partner amount 305 – Amount for an eligible dependant 306 – Amount for infirm dependants age 18 or older 314 – Pension income amount 315 – Caregiver amount 316 – Disability amount (for self) 319 – Interest paid on your student loans 323 – Your tuition, education, and textbook amounts 324 – Tuition, education, and textbook amounts transferred from a child 326 – Amounts transferred from your spouse or common-law partner 330 – Medical expenses for self, spouse or common-law partner, and your dependent children who are under 18 years of age at the end of the year 349 – Donations and gifts 363 – Canada employment amount 364 – Public transit amount 365 – Children's fitness amount 367 – Amount for children who are under 18 years of age at the end of the year 400 – GST/HST credit 500 – CCTB, UCCB 602 – Filing or making changes to a previous year's return 603 – Your appeal rights 604 – Voluntary disclosures 605 – Authorizing representatives 606 – Refunds 607 – Working income tax benefit 609 – Exchange rates 610 – Do you have to file a return? 611 – Missing information 612 – Tax-free savings account (TFSA) 630 – Enhanced income tax services 631 – Services for persons with disabilities 655 – Home Buyers' Plan 702 – Instalment information 703 – Payment arrangements 710 – Refund, interest, and penalties 882 – Direct deposit 883 – Service complaints 899 – Info-Tax survey 999 – Main menu To contact us By telephone Calls from Canada and the United States 1-855-284-5942 Regular hours of service Monday to Friday (holidays excluded) 8:15 a.m. to 5:00 p.m. ...
Old website (cra-arc.gc.ca)
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; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ...
Archived CRA website
ARCHIVED — T2032 Statement of Professional Activities
ARCHIVED — T2032 Statement of Professional Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 – Standard print PDF (t2032-07e.pdf) 2006 – Standard print PDF (t2032-06e.pdf) 2005 – Standard print PDF (t2032-05e.pdf) 2004 – Standard print PDF (t2032-04e.pdf) 2003 – Standard print PDF (t2032-03e.pdf) 2002 – Standard print PDF (t2032-02e.pdf) 2001 – Standard print PDF (t2032-01e.pdf) 2000 – Standard print PDF (t2032-00e.pdf) 1999 – Standard print PDF (t2032-99e.pdf) 1998 – Standard print PDF (t2032-98e.pdf) 1997 – Standard print PDF (t2032-97e.pdf) 1996 – Standard print PDF (t2032-96e.pdf) 1995 – Standard print PDF (t2032-95e.pdf) 1994 – Standard print PDF (t2032-94e.pdf) 1993 – Standard print PDF (t2032-93e.pdf) 1992 – Standard print PDF (t2032-92e.pdf) 1991 – Standard print PDF (t2032-91e.pdf) 1990 – Standard print PDF (t2032-90e.pdf) 1989 – Standard print PDF (t2032-89e.pdf) 1988 – Standard print PDF (t2032-88e.pdf) 1987 – Standard print PDF (t2032-87e.pdf) 1986 – Standard print PDF (t2032-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Archived CRA website
ARCHIVED - Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021
ARCHIVED- Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – 2021 5013-G(E) Is this guide for you? ... Tax Information Phone Service (TIPS) Individual enquiries by phone Teletypewriter (TTY) users Gather all your documents Missing slips or receipts Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Report foreign income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – RRSP income Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges, interest expenses and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23500 – Social benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 5 – Federal Tax Part A – Federal tax on taxable income Schedule A, Statement of World Income Part B – Federal non-refundable tax credits Amounts you can claim Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits Canada caregiver amount Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount for self Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child or grandchild Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Part C – Net federal tax Line 40424 – Federal tax on split income Line 40425 – Federal dividend tax credit Line 133 – Recapture of investment tax credit Line 135 – Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41450 – Section 217 tax adjustment Line 41800 – Special taxes Line 129 – Federal surtax Step 6 – Refund or balance owing Line 42200 – Social benefits repayment Line 42800 – Provincial or territorial tax Line 43700 – Total income tax deducted Line 43800 – Tax transfer for residents of Quebec Line 44000 – Refundable Quebec abatement Line 45000 – Employment insurance overpayment Line 45200 – Refundable medical expense supplement Line 45300 – Canada workers benefit (CWB) Line 45350 – Canada training credit (CTC) Line 46900 – Eligible educator school supply tax credit Line 47555 – Canadian journalism labour tax credit (CJLTC) Line 47600 – Tax paid by instalments Line 48400 – Refund Line 48500 – Balance owing Supporting documents After you file your return Notice of assessment Processing time How to change a return CRA Service Feedback Program Service complaints Formal disputes (objections and appeals) Reprisal complaints Appendix Contact the Canada Revenue Agency Next Page details Date modified: 2023-01-24 ...
Ruling
13 December 1989 Ruling 74191 F - SR & ED Investment Tax Credit
The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The second test in the paragraph will not be met either as the unsuccessful bidding costs were made even though prosecution of SR & ED had not occurred. 2) Where the company is successful in its bid and SR & ED occurs the second test has still not been met as the costs would have been incurred even if the bid were unsuccessful and such SR & ED had not occurred. ... In our view, bidding costs are attributable to the creation of business for a particular company, as opposed to SR & ED. c) Subsection 2900(3): This subsection would not apply to bidding costs as they do not relate to the provision of premises, facilities or equipment. 2) In our opinion, there is no support, in law, for a position that all current expenditures attributable to the business of the prosecution of SR & ED of a sole purpose SR & ED company would be considered to be directly related to the actual prosecution of SR & ED. ...