Search - 报销 发票日期 消费日期不一致
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Technical Interpretation - Internal
27 June 1989 Internal T.I. 57919 F - Corporation Qualifying as "Non-profit Corporation" for SR & ED
27 June 1989 Internal T.I. 57919 F- Corporation Qualifying as "Non-profit Corporation" for SR & ED Unedited CRA Tags 37(1)(a)(ii)(E), 149(1)(j), 149(8), 149(9) 19(1) File No. 57919 C.R. ... The major provisions encompassed in paragraph 149(1)(j) of the Act are as follows: (i) no part of the non-profit corporation's income can be payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder; (ii) the corporation cannot acquire control of any other corporation; (iii) the corporation cannot carry on any business; (iv) the corporation must expend amounts in Canada either on SR & ED directly undertaken by or on behalf of itself, or by payments to an organization described in clause 37(1)(a)(ii)(A) or (B) of the Act, and such expenditures cannot be less than 90% of its income for the period; and (v) the corporation must be constituted exclusively for the purpose of carrying on or promoting SR & ED. ... (c) a description of the corporation's arrangements for obtaining funding. ...
GST/HST Ruling
22 July 2014 GST/HST Ruling 134819R - Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products
22 July 2014 GST/HST Ruling 134819R- Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products Unedited CRA Tags ETA 165, ETA Sch VI, Part III, 1; 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 Products are sold in [#] formats: […] Stevia Extract (Product A) which comes in packages containing […][varying quantities of] […] gram packets; a package containing […] grams of […][a powdered format of] Stevia Extract – For Baking ([…] Product B); a package of […] grams containing […] packets of […] Stevia Extract […][for hot beverages] (Product C); and a package of […] grams containing […] packets of Stevia […][for cold beverages] (Product D). 2. ... The Product D label states: […][description of uses, benefits and ingredients] * Recommended purpose: Use as an antioxidant and vitamin supplement for the maintenance of good health. * […] RULINGS Based on the facts set out above, we rule that supplies of the Products A, B, and C are zero-rated under section 1 of Part III of Schedule VI to the ETA. ...
Old website (cra-arc.gc.ca)
Section C – Gifting arrangement information
Gifting arrangement codes and descriptions Code Description 40 Gifting arrangement – art 41 Gifting arrangement – education 42 Gifting arrangement – health 43 Gifting arrangement – software 44 Gifting arrangement – timeshare 49 Gifting arrangement – other 1 If you enter code 49, describe the expected credit or deduction in Section L – Outstanding items. ... Tick () the appropriate box, and complete whichever of the following sections that applies to your response: Section H – Trust information; Section I – Purchase and sale information; or Section L – Outstanding items. ... Agreements – For each donee, tick () the appropriate column under "Agreements. ...
GST/HST Ruling
14 March 2012 GST/HST Ruling 142629 - GST/HST Ruling - Application of GST/HST to the sale [...] of coins
The following [coins] [...] will be sold by Coin Seller: • [...][Coins A] • [...] ... The [...] coins come in [...]. 6. [...]. [Quantity to be sold described] 7. [...]. ... Specifically, [...] coins [...] meet the definition of precious metal. ...
Old website (cra-arc.gc.ca)
Section 3 – Introduction to the Canada Revenue Agency
Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Date modified: 2016-03-08 ...
Current CRA website
Section 3 – Introduction to the Canada Revenue Agency
Section 3 – Introduction to the Canada Revenue Agency Previous page Next page Oversight Beyond the broad oversight role of the Board of Management, the activities of the Canada Revenue Agency (CRA) are subject to rigorous oversight in the form of both internal and external audits and evaluations. ... Upcoming Audits and Evaluations External Audits (fall 2015 to fall 2016) Meeting the Information Technology Needs of Federal Organizations with Shared Services Canada (OAG audit of Shared Services Canada, CRA is an entity of interest only) – delayed to winter 2016 Departmental Progress in Implementing Sustainable Development Strategies (OAG audit of four departments and agencies reported by the Commissioner of the Environment and Sustainable Development) – delayed to winter 2016 Privacy and Portable Storage Devices (OPC audit of a number of federal departments and agencies) – winter 2016 Performance audit of the Tax Appeals Program (OAG) – fall 2016 Internal Audits and Program Evaluations (fall 2015 to fall 2016) Information extracted from source systems audit- fall 2015 Audit of Cyber Security – fall 2015 Tax Free Savings Account evaluation – spring 2016 Major project investment oversight process audit – spring 2016 e-Services – Individual compliance behaviour framework evaluation – spring / summer 2016 Employer Compliance Audit Evaluation – fall 2016 Previous page Next page Page details Date modified: 2016-03-08 ...
Technical Interpretation - External
22 December 2016 External T.I. 2015-0608201E5 F - Capital distribution from trust & NR4
Le 22 décembre 2016 XXXXXXXXXX: Production de formulaires NR4 – distribution de capital d’une fiducie La présente est en réponse à votre lettre du 16 juillet 2015 nous demandant une interprétation relativement à l’obligation pour une fiducie résidente du Canada de produire un formulaire NR4 – État des sommes payées ou créditées à des non-résidents du Canada (ci-après, « NR4 »), lorsque celle-ci effectue une distribution de capital en faveur de l’un de ses bénéficiaires du capital qui est non-résident du Canada. ... Nos commentaires La présente interprétation technique offre des commentaires généraux sur des dispositions contenues dans la Loi de l’impôt sur le revenu (la « LIR ») et le Règlement de l’impôt sur le revenu (le « RIR »). ... Dans ces circonstances, le montant devra être codé « S » dans la case 18 ou 28, selon le cas, pour indiquer qu’il est exempt. ...
GST/HST Ruling
24 January 2018 GST/HST Ruling 156434 - – Amounts paid by various lenders
Specifically, we received the following documents: a) […] (Lender 1) documents: i) […] (the Lender 1 Dealer Agreement), and ii) […] (the Lender 1 Contract); b) […] (Lender 2) documents: i) […] (the Lender 2 Dealer Agreement), and ii) […] (the Lender 2 Contract); c) […] (Lender 3) documents: i) […] (the Lender 3 Dealer Agreement), and ii) […] (the Lender 3 Contract); d) […] (Lender 4) documents: i) […] (the Lender 4 Dealer Agreement), and ii) […] (the Lender 4 Contract); and e) […] (Lender 5) documents: i) […] (the Lender 5 Dealer Agreement), and ii) […] (the Lender 5 Contract). ... The key provisions in the various agreements regarding customer financing are described in […]. ... The Dealer has entered into various Contracts with Customers ([…]) for the sale of motor vehicles. ...
GST/HST Interpretation
11 July 2011 GST/HST Interpretation 122138 - Admissibilité du [...] [le Centre] au remboursement de 83% à titre d'exploitant d'établissement
[cité 1]. [...] 6) Les patients ne passent pas la nuit au Centre et le Centre n'offre pas de soins palliatifs. 7) Les notes complémentaires à la fin des états financiers du Centre pour l'année qui se termine le [jj/mm/aaaa] indiquent que la totalité des revenus du Centre [...] 8) Selon l'Entente [...] 9) Le Rapport de [...] ... Exploitant d'établissement Le paragraphe 259(1) définit un " exploitant d'établissement " comme étant un organisme de bienfaisance, une institution publique ou organisme à but non lucratif admissible, sauf une administration hospitalière, qui exploite un " établissement admissible ". ... Ainsi, si le Centre, à titre d'exploitant d'établissement, effectue des " fournitures connexes " ou des " fournitures de biens ou services médicaux à domicile ", il pourrait également avoir droit à ce remboursement. ...
Current CRA website
Line 23500 – Social benefits repayment
Line 23500 – Social benefits repayment If you entered an amount for old age security (OAS) pension, employment insurance (EI) and other benefits or net federal supplements paid on line 11300, line 11900, and line 14600 respectively, you may have to repay parts of these amounts if your net income after certain adjustments is more than the repayment threshold for the year. ... Forms and publications Income Tax Package Form T1213(OAS), Request to Reduce Old Age Security Recovery Tax at Source Related topics Line 11300 – Old age security (OAS) pension Line 11700 – Universal child care benefit (UCCB) Line 11900 – Employment insurance and other benefits Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 21300 – Universal child care benefit (UCCB) repayment Line 23200 – Other deductions Line 42200 – Social benefits repayment Line 43700 – Total income tax deducted Page details Date modified: 2025-01-21 ...