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Conference
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.7, 2016-0674811C6 F - Allocations automobiles & dépenses afférentes
Si le déplacement est, par exemple, de 30 km, l’employé reçoit une allocation de 4,50 $ [(30 km – 20 km) x 0,45 $]. iii. ... Différentes alternatives sont possibles pour calculer le montant déductible: 1. un montant de 2 000 $ [(10 000 $ / 20 000 km) x (14 000 km – 10 000 km)], soit la dépense afférente aux 4 000 km qui n’ont pas fait l’objet d’une allocation kilométrique (qui a été jugée raisonnable par l’employeur); 2. un montant de 3 000 $, [(14 000 km / 20 000 km) x 10 000 $ – (0,40 $ x 10 000 km)], soit le pourcentage des dépenses reliées à l’utilisation pour l’emploi (70 % de 10 000 $), réduction faite de l’allocation reçue (4 000 $); 3. inclusion de l’allocation reçue de 4 000 $ dans les autres revenus d’emploi à la ligne 104 et déduction dans le calcul du revenu d’emploi d’un montant de 7 000 $, soit les dépenses reliées à l’utilisation de l’automobile pour l’emploi. ii. ... Différentes alternatives sont possibles pour calculer le montant déductible: 1. un montant de 1 000 $ [(10 000 $ / 20 000 km) x (12 000 km – 10 000 km)], soit la dépense afférente aux 2 000 km qui n’ont pas fait l’objet d’une allocation kilométrique (qui a été jugée raisonnable par l’employeur); 2. un montant de 900 $, [(12 000 km / 20 000 km) x 10 000 $ – (0,51 $ x 10 000 km)], soit le pourcentage des dépenses reliées à l’utilisation pour l’emploi (60 % de 10 000 $), réduction faite de l’allocation reçue (5 100 $); 3. inclusion de l’allocation reçue de 5 100 $ dans les autres revenus d’emploi à la ligne 104 et déduction dans le calcul du revenu d’emploi d’un montant de 6 000 $, soit les dépenses reliées à l’utilisation de l’automobile pour l’emploi. iii. ...
Old website (cra-arc.gc.ca)
Box 23 – Recipient type
Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; or " 5 " for a government, government enterprise, or international organization. ...
Archived CRA website
ARCHIVED — T626 Overseas Employment Tax Credit
ARCHIVED — T626 Overseas Employment Tax Credit 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: 2015 – Fillable PDF (t626-fill-15e.pdf) 2014 – Fillable PDF (t626-fill-14e.pdf) 2013 – Fillable PDF (t626-fill-13e.pdf) 2012 – Fillable PDF (t626-fill-12e.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: 2015 – Standard print PDF (t626-15e.pdf) 2014 – Standard print PDF (t626-14e.pdf) 2013 – Standard print PDF (t626-13e.pdf) 2012 – Standard print PDF (t626-12e.pdf) 2011 – Standard print PDF (t626-11e.pdf) 2010 – Standard print PDF (t626-10e.pdf) 2009 – Standard print PDF (t626-09e.pdf) 2008 – Standard print PDF (t626-08e.pdf) 2007 – Standard print PDF (t626-07e.pdf) 2006 – Standard print PDF (t626-06e.pdf) 2005 – Standard print PDF (t626-05e.pdf) 2003 – Standard print PDF (t626-03e.pdf) 2002 – Standard print PDF (t626-02e.pdf) 2001 – Standard print PDF (t626-01e.pdf) 2000 – Standard print PDF (t626-00e.pdf) 1998 – Standard print PDF (t626-98e.pdf) 1997 – Standard print PDF (t626-97e.pdf) 1996 – Standard print PDF (t626-96e.pdf) 1995 – Standard print PDF (t626-95e.pdf) 1994 – Standard print PDF (t626-94e.pdf) 1992 – Standard print PDF (t626-92e.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 — T2124 Statement of Business Activities
ARCHIVED — T2124 Statement of Business 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 (t2124-07e.pdf) 2006 – Standard print PDF (t2124-06e.pdf) 2005 – Standard print PDF (t2124-05e.pdf) 2004 – Standard print PDF (t2124-04e.pdf) 2003 – Standard print PDF (t2124-03e.pdf) 2002 – Standard print PDF (t2124-02e.pdf) 2001 – Standard print PDF (t2124-01e.pdf) 2000 – Standard print PDF (t2124-00e.pdf) 1999 – Standard print PDF (t2124-99e.pdf) 1998 – Standard print PDF (t2124-98e.pdf) 1997 – Standard print PDF (t2124-97e.pdf) 1996 – Standard print PDF (t2124-96e.pdf) 1995 – Standard print PDF (t2124-95e.pdf) 1994 – Standard print PDF (t2124-94e.pdf) 1993 – Standard print PDF (t2124-93e.pdf) 1991 – Standard print PDF (t2124-91e.pdf) 1990 – Standard print PDF (t2124-90e.pdf) 1989 – Standard print PDF (t2124-89e.pdf) 1988 – Standard print PDF (t2124-88e.pdf) 1986 – Standard print PDF (t2124-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
Box 23 – Recipient type
Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Report a problem or mistake on this page Thank you for your help! ...
Archived CRA website
ARCHIVED - Federal Income Tax and Benefit Guide – 2021
ARCHIVED- Federal Income Tax and Benefit Guide – 2021 The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. ... Forms and publications Other publications you may need Due dates Penalties and interest Penalites Interest on your balance owing Interest on your refund Cancel or waive penalties or interest Ways to file your return NETFILE EFILE File my Return File a paper return Get help doing your taxes Community Volunteer Income Tax Program (CVITP) and Income Tax Assistance – Volunteer Program (for residents of Quebec) Tax Information Phone Service (TIPS) Individual enquiries by phone Business enquiries by phone Teletypewriter (TTY) users Gather 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 Residency information for tax administration agreements Elections Canada 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 Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) 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 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses 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 Step 4 – Taxable income Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 5 – Federal tax Part A – Federal tax on taxable income Part B – Federal non-refundable tax credits Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31350 – Digital news subscription expenses 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 Recapture of investment tax credit Federal logging tax credit Line 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes Step 6 – Refund or balance owing Line 42800 – Provinical 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 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 47900 – Provincial or territorial credits 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 Retirement income summary table Next Page details Date modified: 2023-01-24 ...
Technical Interpretation - External
3 June 2014 External T.I. 2014-0518911E5 F - Grand routier / long-haul truck
3 June 2014 External T.I. 2014-0518911E5 F- Grand routier / long-haul truck CRA Tags 67.1(1.1) Principales Questions: Qu'est-ce qu'un « grand routier » dans le contexte de la définition de « grand routier » énoncée au paragraphe 67.1(5)? ... Vous demandez ce qu'est un « grand routier » aux fins de la Loi de l'impôt sur le revenu (« Loi »). ... La définition de « grand routier » vise uniquement le camion ou le tracteur. ...
Technical Interpretation - External
17 September 1993 External T.I. 9320475 - Liquidation d'une filiale — Entreprise agricole
La compagnie B est détenue en propriété exclusive (100 %) par la compagnie A. 2. ... ON DEMANDE: 1. Comment le sous-alinéa 88(1)a)iii) de la Loi s'applique-t-il lors de l'attribution des créances à la compagnie A? ... Si oui, quel en est le montant? Dans cette situation, le coût indiqué, tel que défini au paragraphe 248(1) de la Loi est-il égal à 50 000 $. 2. ...
Technical Interpretation - External
20 September 1993 External T.I. 9320435 - Congres de l'APFF — Table ronde
20 September 1993 External T.I. 9320435- Congres de l'APFF — Table ronde Unedited CRA Tags 256, 256(1.2)(e), 251 TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #1 Sujet: Corporations associées — lien de dépendance- La corporation Holdco II est une filiale en propriété exclusive de Holdco I.- Holdco II est l'unique commandité de trois sociétés en commandite (les «Sociétés»).- Chacune des Sociétés détient 33-1/3% des actions émises et en circulation du capital-actions de Opco. Le Ministère du Revenu est-il d'avis que: 1) Holdco I et Opco sont associées? 2) Holdco II et Opco ont un lien de dépendance? RÉPONSE Concernant la première question, nous présumons que la part de Holdco II aux revenus et aux pertes des sociétés en commandite est en tout temps insuffisante pour que Holdco II soit réputée, en vertu de l'alinéa 256(1.2)e) de la Loi, propriétaire d'un nombre d'actions suffisant pour contrôler Opco aux fins de l'article 256 de la Loi. ...
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. ...