Search - 报销 发票日期 消费日期不一致
Results 541 - 550 of 43257 for 报销 发票日期 消费日期不一致
Current CRA website
Capital Gains – 2024
Abbreviations – The following is a list of some of the abbreviations that are used in this guide: ABIL – Allowable business investment loss ACB – Adjusted cost base CCA – Capital cost allowance CNIL – Cumulative net investment loss FMV – Fair market value LPP – Listed personal property RFL – Restricted farm loss UCC – Undepreciated capital cost Adjusted cost base (ACB) – This is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees. ... Description A ($) B ($) C ($) Calculation of capital gain: Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost − 10,000 − 10,000 − 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss (or recapture of CCA): Capital cost 10,000 10,000 10,000 Minus: CCA 2018-2023 − 4,000 − 4,000 − 4,000 UCC at the beginning of 2024 = 6,000 = 6,000 = 6,000 Minus whichever is less: Capital cost of $10,000 or proceeds of disposition − 4,000 − 8,000 − 10,000 Terminal loss (or recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, you do not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15 per share 1,500 100 15.00 Purchase in 2006: $20 per share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $18 per share − 3,600 − 200 Average cost = 900 = 50 18.00 Purchase in 2024: $21 per share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, You bought units of a mutual fund trust. ...
Archived CRA website
ARCHIVED — RC7191-BC GST191 British Columbia Rebate Schedule
ARCHIVED — RC7191-BC GST191 British Columbia Rebate Schedule We have archived this page and will not be updating it. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2017 – Fillable PDF (rc7191-bc-fill-17e.pdf) 2013 – Fillable PDF (rc7191-bc-fill-13e.pdf) 2012 – Fillable PDF (rc7191-bc-fill-12e.pdf) 2010 – Fillable PDF (rc7191-bc-fill-10e.pdf) Print and fill out by hand This form is no longer current.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 (rc7191-bc-17e.pdf) 2013 – Standard print PDF (rc7191-bc-13e.pdf) 2012 – Standard print PDF (rc7191-bc-12e.pdf) 2010 – Standard print PDF (rc7191-bc-10e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Technical Interpretation - External
4 December 2013 External T.I. 2012-0465891E5 F - Primes d'assurance / Premiums
Dans la négative, le contribuable désire savoir si le régime pourrait constituer un « régime collectif ». / 1. ... Question de fait / Question of fact. 2. Position antérieure de l'ARC. / This is consistent with our previous position. ... Un particulier (« Monsieur A ») détient la majorité des actions votantes d'une société par actions (« Société A »). 2. ...
Conference
7 October 2020 APFF Financial Strategies and Instruments Roundtable Q. 4, 2020-0851621C6 F - RRSP or RRIF on death – Joint election
Ce dernier pourra différer l’imposition d’une partie ou de la totalité du « remboursement de primes » par le transfert d’un montant notamment à un REER ou un fonds enregistrés de revenu de retraite (« FERR ») ou pour l’achat d’une rente admissible. ... La somme ainsi versée se qualifiera à titre de « remboursement de primes » et ce, sans aucune autre formalité. ... La définition de « remboursement de primes » au paragraphe 146(1) L.I.R. n’est alors pas rencontrée. ...
GST/HST Interpretation
18 April 2011 GST/HST Interpretation 123466 - Application of the GST/HST to supplies made by the [...] [Association]
The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...
GST/HST Ruling
15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]
The Property is legally described as […][the property], with total acreage of [#] acres. * The Property was the only real property owned by your client, other than her primary residence. ... Based on information you have provided, your client’s net profits (losses) during the years the Property was rented to the neighbouring farmer taking into account all the expenses would have been as follows: o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. o From [yyyy] to [yyyy], total net loss for the […] years was $[…]. o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. * In [yyyy], your client incurred an outlay of $[…] for survey and appraisal services. A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
GST/HST Ruling
26 March 2013 GST/HST Ruling 150758 - FCTIP – Tour Package Eligibility
The Tour includes packages that range from [#] nights to [#] nights short-term accommodation in [City 1, Province X], […][details of tour packages] 4. The Tour includes three services: a. a fishing guide […]; b. a fish processing service […]; and c. a passenger transportation service […]. 5. ... Generally, a non-resident person is entitled to a rebate where it: • pays GST/HST on the purchase of the eligible tour package; and • meets all other conditions and restrictions set out in the Excise Tax Act. ...
GST/HST Interpretation
1 August 1998 GST/HST Interpretation 11705-6 - Election for Streamlined Accounting — Quick Method
1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177 XXXXX XXXXX XXXXX General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: • accountants, or bookkeepers; • financial consultants; • lawyers (or law offices) • actuaries; • notaries public; • listed financial institutions; • audit services; • tax preparation services, or tax consultants; • local authorities designated as municipalities, or municipalities; • not for profit public colleges, school authorities or universities; • hospital authorities; • charities; or • non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...
Old website (cra-arc.gc.ca)
Federal Electoral District Statistics (FEDS) − 2016 Edition (2014 tax year)
Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...
Current CRA website
Federal Electoral District Statistics (FEDS) − 2016 Edition (2014 tax year)
Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Page details Date modified: 2024-11-18 ...