Search - 报销 发票日期 消费日期不一致

ARCHIVED — T1005 Manitoba Tuition Fee Income Tax Rebate 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: 2017 – Fillable PDF (t1005-fill-17e.pdf) 2016 – Fillable PDF (t1005-fill-16e.pdf) 2015 – Fillable PDF (t1005-fill-15e.pdf) 2014 – Fillable PDF (t1005-fill-14e.pdf) 2013 – Fillable PDF (t1005-fill-13e.pdf) Print and fill out by hand This form is no longer current.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: 2017 – Standard print PDF (t1005-17e.pdf) 2016 – Standard print PDF (t1005-16e.pdf) 2015 – Standard print PDF (t1005-15e.pdf) 2014 – Standard print PDF (t1005-14e.pdf) 2013 – Standard print PDF (t1005-13e.pdf) 2012 – Standard print PDF (t1005-12e.pdf) 2011 – Standard print PDF (t1005-11e.pdf) 2010 – Standard print PDF (t1005-10e.pdf) 2009 – Standard print PDF (t1005-09e.pdf) 2008 – Standard print PDF (t1005-08e.pdf) 2007 – Standard print PDF (t1005-07e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chapter 16- 8509 – Transition Rules On this page... 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose 16.1.2 8509(1)(b) – Permissible Benefits 16.1.3 8509(1)(c) – Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) – Acceptable to the Minister 16.1.5 8509(1)(e) – Additional Requirements 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) – Bridging Benefits 16.2.2 8509(2)(b) – Benefits 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) – Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) – Exemptions – Death Benefits 16.4.2 8509(4)(b) – Exemptions – Bridging Benefits 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability 16.6 8509(5) – Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) – Not Applicable Before 1992 16.6.2 8509(5)(b) – Permissible Distributions 16.6.3 8509(5)(c) – Eligible Service & Benefit Accrual 16.7 8509(6) – PA Limits for Grandfathered Plan for 1991 16.8 8509(7) – Limit on Pre-Age 65 Benefits 16.9 8509(8) – Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) – Benefit Accrual Rate 16.9.2 8509(8)(b) – Increases in Accrued Benefits 16.10 8509(9) – Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) – Benefits Acceptable to Minister 16.14 8509(12) – PA Limits – 1996 to 2002 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan – 8500(1) Definition of Grandfathered Plan – 8500(1) Conditions for Registration – 8501(1)(a) Permissible Benefits – 8502(c) 16.1.2 8509(1)(b) – Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits – 8500(1) Bridging Benefits – 8503(2)(b) Additional Bridging Benefits – 8503(2)(l) Bridging Benefits – Cross-Plan Restrictions – 8503(3)(k) Commutation of Lifetime Retirement Benefits – 8503(7) Bridging Benefits and Election – 8503(7.1) Limits Dependent on CPI – 8503(12) Retirement Benefits Before Age 65 – 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions – 8509(4)(b) Conditions Applicable to Amendments – 8511(1)(b) 16.2.2 8509(2)(b) – Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...

Chapter 2 – 147.1- Registered Pension Plans On this page... 2.1 147.1(2) – Registration of the Plan 2.2 147.1(3) – Deemed Registration 2.3 147.1(4) – Acceptance of Amendments 2.4 147.1(5) – Additional Conditions 2.5 147.1(6) – Administrator 2.5.1 – Non-Resident Administrator 2.6 147.1(7) – Obligations of the Administrator 2.7 147.1(8) – Pension Adjustment Limits 2.8 147.1(9) Pension Adjustment Limits- Multi-Employer Plans 2.9 147.1(10) – Past Service Benefits 2.10 147.1(11) – Revocation of Registration – Notice of Intention 2.11 147.1(12) – Notice of Revocation 2.12 147.1(13) – Revocation of Registration 2.13 147.1(14) – Anti-Avoidance- Multi-Employer Plans 2.14 147.1(15)- Plan as Registered 2.15 147.1(16) – Separate Liability for Obligations 2.16 147.1(17) – Superintendent of Financial Institutions 2.17 147.1(18) – Regulations 2.18 147.1(19) – Reasonable error 2.1 147.1(2) – Registration of the Plan Under subsection 147.1(2) of the Act, the Minister will not register a pension plan unless these three conditions are satisfied: An application for registration is made in a prescribed manner set out in section 8512 of the Regulations (T510, certified copies of plan text and other documents, including funding vehicle, and applicable by-laws and resolutions). ... Cross reference Arm’s Length – 251(1) PA Limits – Revocable Plan – 8501(1)(e) PA Limits for Grandfathered Plan for 1991 – 8509(6) PA Limits – 1996 to 2002 – 8509(12) 2.8 147.1(9) – Pension Adjustment Limits – Multi-Employer Plans The PA limits for a MEP applies within the plan itself. ... Cross references Certifiable Past Service Event – 8300(1) Provisional PSPA – 8303(3) Normalized Pension – 8303(5) Deemed Payment – 8303(7) Modified PSPA Calculation – 8304(5) Exemption from Certification – 8306 Application for Certification – 8307(1) Prescribed Condition – 8307(2) Qualifying Withdrawals – 8307(3) Eligibility of Withdrawn Amount for Designation – 8307(4) PSPA Withdrawals – 8307(5) Special Rules – 8308 Obligation to Provide Individual with Copy of the Certification Form – 8404(3) Association of Benefits with Time Periods – 8519 2.10 147.1(11) – Revocation of Registration – Notice of Intention Subsection 147.1(11) of the Act sets out the situations that may lead to revocation, and allows the Minister to send a notice of intent to revoke to the plan administrator by registered mail. ...

Worksheet 2 – Example 1 Example Corporation A has estimated its tax for 2016 at $900,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $75,000) Description Amount Part I tax payable 900,000 Part VI tax payable + Part VI.1 tax payable + Part XII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 900,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XII.1 tax, as well as provincial and territorial tax = 900,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 900,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 75,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 – Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

T1236 Qualified Donees Worksheet / Amounts provided to other organizations Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t1236-fill-19e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (t1236-fill-18e.pdf) 2015 – Fillable PDF (t1236-fill-15e.pdf) 2014 – Fillable PDF (t1236-fill-14e.pdf) 2013 – Fillable PDF (t1236-fill-13e.pdf) 2010 – Fillable PDF (t1236-fill-10e.pdf) 2009 – Fillable PDF (t1236-fill-09e.pdf) 2005 – Fillable PDF (t1236-fill-05e.pdf) Print and fill out by hand Standard print PDF (t1236-19e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (t1236-18e.pdf) 2015 – Standard print PDF (t1236-15e.pdf) 2014 – Standard print PDF (t1236-14e.pdf) 2013 – Standard print PDF (t1236-13e.pdf) 2010 – Standard print PDF (t1236-10e.pdf) 2009 – Standard print PDF (t1236-09e.pdf) 2005 – Standard print PDF (t1236-05e.pdf) 2002 – Standard print PDF (t1236-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...