Search - 报销 发票日期 消费日期不一致
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Technical Interpretation - External
13 February 2013 External T.I. 2011-0430921E5 F - S. 261 - Loss carry-back & loss carry-forward
Pour son année d'imposition se terminant le 31 décembre 2008, le contribuable a encouru une perte d'un montant de 1 200 $ canadiens (« $CAN »). 2. ... Au 31 décembre 2008, le taux de conversion du $CAN en dollar américain (« $US ») était de 1,1. 4. ... Au 31 décembre 2010, le taux de conversion du $CAN en dollar américain (« $US ») était de 1,2. 6. ...
Current CRA website
Completing an Excise Duty Return – Spirits Licensee
Line 10 – Amount due Enter the amount from line 9. Line 11 – Payment / credit due Enter the amount from line 10. ... Line D – Inventory adjustments (+ or −) Enter the necessary inventory adjustment. ... Line E – Closing inventory (A + B) − C ± D Add the quantity on line A and the total on line B, subtract the total on line C, add or subtract the inventory adjustment on line D, and enter the result on line E. ...
Technical Interpretation - External
29 April 2008 External T.I. 2006-0215891E5 F - Partnership Interest & Departure Tax
Pour Monsieur A, la Participation est une " Immobilisation ", au sens prévu à l'article 54. ... Une société (ci-après " Société A ") est constituée au Canada. Société A est une " société canadienne imposable ", au sens prévu au paragraphe 89(1). ...
Current CRA website
Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...
Current CRA website
Harmonized Sales Tax – Temporary Recapture of Input Tax Credits in Ontario and British Columbia
In Schedule B of its GST/HST NETFILE returns for the fiscal year ending December 31, 2015, LBA will report: Gross RITCs of $11,700 {($900 ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 9 reporting periods [April to Dec. 2015])} and Net RITCs of $10,200 {($900 ´ 100% ´ 3 reporting periods [Jan. to March 2015]) + ($1,000 ´ 100% ´ 3 reporting periods [April to June 2015]) + ($1,000 ´ 75% ´ 6 reporting periods [July 2015 to Dec. 2015])}. ... In Schedule B to its GST/HST NETFILE returns for the fiscal year ending December 31, 2016, LBA will report Gross RITCs of $14,250 {($1,000 ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1,250 ´ 9 reporting periods [Apr. to Dec. 2016])} and Net RITCs of $8,813 {($1,000 ´ 75% ´ 3 reporting periods [Jan. to Mar. 2016]) + ($1250 ´ 75% for 3 reporting periods (Apr. to June 2016]) + ($1,250 ´ 50% x 6 reporting periods [July to Dec. 2016])}. ... Since the requirement to report RITCs ends June 30, 2018, LBA reports $8,625 of Gross RITCs for Ontario in the six reporting periods ending June 30 {($1,375 ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 3 reporting periods [April to June 2018])} and Net RITCs of $2,156 {($1,375 ´ 25% ´ 3 reporting periods [Jan. to March 2018]) + ($1,500 ´ 25% ´ 3 reporting periods [April to June 2018])}. ...
Current CRA website
Readout: Advisory Committee on the Charitable Sector – August 25, 2022
Readout: Advisory Committee on the Charitable Sector – August 25, 2022 The Advisory Committee on the Charitable Sector (the Committee) met by videoconference on August 25, 2022. ... The Minister recognized the work accomplished thus far, provided positive feedback on the progress of the Committee, and thanked the departing committee members who will be completing their terms on August 31, 2022: Kevin McCort – President & CEO, Vancouver Foundation Arlene MacDonald – former Executive Director, Community Sector Council of Nova Scotia Andrea McManus – Chief Advancement Officer, Banff Centre for Arts & Creativity; and Co-Founder and Senior Counsel of ViTreo Group Peter Dinsdale – President & CEO, YMCA Canada The Minister also thanked the committee’s co-chairs, who will transition into their new roles, Past Co-chair and Transitional Co-chair, on September 1, 2022: Bruce MacDonald – President & CEO, Imagine Canada Hilary Pearson – former President, Philanthropic Foundation Canada The Deputy Commissioner acknowledged the importance of the Committee’s work and its critical role in bringing the voice of the sector to the CRA, particularly given the impact that the COVID-19 pandemic has had on the sector. ...
Technical Interpretation - External
20 October 1989 External T.I. 80320 F - D & B Oilfield Contracting Ltd. - Adverse Decision
20 October 1989 External T.I. 80320 F- D & B Oilfield Contracting Ltd.- Adverse Decision Unedited CRA Tags n/a October 20, 1989 E. ... Parnanzone 957-9232 Attn: R.J. Angus File No. 8-0320 RE: D & B OILFIELD CONTRACTING LTD. ...
Old website (cra-arc.gc.ca)
Section 3 – Introduction to the Canada Revenue Agency (CRA)
Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...
Current CRA website
Section 3 – Introduction to the Canada Revenue Agency (CRA)
Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...
Archived CRA website
ARCHIVED — T2SCH36 Agreement Among Related Corporations - Part I.3 Tax
ARCHIVED — T2SCH36 Agreement Among Related Corporations- Part I.3 Tax 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: 2008 – Standard print PDF (t2sch36-08e.pdf) 2007 – Standard print PDF (t2sch36-07e.pdf) 2004 – Standard print PDF (t2sch36-04e.pdf) 1999 – Standard print PDF (t2sch36-99e.pdf) 1998 – Standard print PDF (t2sch36-98e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...