Search - 报销 发票日期 消费日期不一致
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Archived CRA website
ARCHIVED — T2SCH424 British Columbia Two-Year Tax Holiday for New Small Businesses (2000 and later taxation years)
ARCHIVED — T2SCH424 British Columbia Two-Year Tax Holiday for New Small Businesses (2000 and later taxation years) 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: 2003 – Standard print PDF (t2sch424-03e.pdf) 2002 – Standard print PDF (t2sch424-02e.pdf) 2001 – Standard print PDF (t2sch424-01e.pdf) 2000 – Standard print PDF (t2sch424-00e.pdf) 1999 – Standard print PDF (t2sch424-99e.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 — T1165 Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM)
ARCHIVED — T1165 Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM) 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: 2003 – Standard print PDF (t1165-03e.pdf) 2002 – Standard print PDF (t1165-02e.pdf) 2001 – Standard print PDF (t1165-01e.pdf) 1999 – Standard print PDF (t1165-99e.pdf) 1998 – Standard print PDF (t1165-98e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Technical Interpretation - External
10 February 2015 External T.I. 2014-0549331E5 F - Borne de recharge catégorie d'amortissement
XXXXXXXXXX 2014-054933 Cynthia Lynch, LL.B, M.Fisc Le 10 février 2015 Madame XXXXXXXXXX, Objet: Bornes de recharge pour véhicules électriques catégorie d'amortissement La présente est en réponse à votre courriel du 3 octobre 2014 dans lequel vous nous demandez dans quelle catégorie d'amortissement un contribuable devrait inclure des bornes de recharge pour véhicules électriques (« VÉ »). ... Dans le cadre du programme gouvernemental « Québec roule à la puissance verte », l'employeur a reçu une subvention d'environ XXXXXXXXXX $. ... La catégorie 43.1 a été établie en 1994 et prévoit un taux de déduction pour amortissement (« DPA ») accéléré de 30 % selon la méthode de l'amortissement dégressif pour les biens acquis après le 21 février 1994. ...
Current CRA website
Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR)
Get ready to remit (pay) Types of remitters When to remit (pay) Get ready to remit (pay) Statement of account for current source deductions – Regular and quarterly remitters – PD7A Statement of account for current source deductions – Accelerated remitters – PD7A(TM) Remittance voucher booklets for accelerated remitters – PD7A-RB Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R Request for tax deductions, CPP and EI information if you remit late – PD1114 Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) Statement of account and payment on existing balance remittance voucher – PD7D(X) How to remit (pay) Confirm your remittance (payment) and view statements Make corrections after you remit (pay) Statement of account and partial payment for arrears balance remittance voucher – PD7D(AR) On this page What is a PD7D(AR) What to do if you received a PD7D(AR) What is a PD7D(AR) The PD7D (AR) is sent when a partial payment for an arrears balance is received. ... Learn more: Statement of account for current source deductions – Regular and quarterly remitters – PD7A. ...
GST/HST Ruling
22 March 2013 GST/HST Ruling 144674 - FCTIP – Tour Package Eligibility
[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 March 22, 2013 Case Number: 144674 Business Number: […] Dear [Client]: Subject: GST/HST RULING FCTIP – Tour Package Eligibility Thank you for your fax of May 8, 2012, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... 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 ETA. ... Yours truly, Michèle Routhier Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate ...
Technical Interpretation - Internal
12 December 1996 Internal T.I. 9629217 - NON-CAPITAL LOSS & DIVISION C DEDUCTIONS
12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS Unedited CRA Tags 111(8) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
GST/HST Ruling
15 February 2018 GST/HST Ruling 160674 - – Eligibility to an 83% public service body rebate
Other services provided to residents include: Music Therapy – […]. Pastoral care services – The Corporation provides programs for residents in order to meet their spiritual needs, and those of families and staff. ... Pharmacy services – […] Laboratory/Diagnostic Services – […]. 24. […][Information about the hours of service provided by various staff]. […], you calculate that each of the [#] residents generally receives approximately 4.5 hours of care per day. ... The Facility has an ongoing pandemic preparedness plan and infection prevention and control procedures […]. […] is responsible to report […] during a pandemic situation. ...
Current CRA website
Topics – Partnerships
Topics – Partnerships Guides T4068, Guide for the Partnership Information Return (T5013 Forms) T5013-INST, Statement of Partnership Income – Instructions for recipient Forms T5013, Statement of Partnership Income T5013-1, Part IX.1 Income Tax Calculation – SIFT Partnership T5013-FIN, Partnership Financial Return T5013SCH1, Partnership's Net Income (Loss) for Income Tax Purposes – Schedule 1 T5013SCH2, Charitable Donations, Gifts, and Political Contributions – Schedule 2 T5013SCH5, Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5 T5013SCH6, Summary of Dispositions of Capital Property – Schedule 6 T5013SCH8, Capital Cost Allowance (CCA) – Schedule 8 T5013SCH9, List of Partnerships – Schedule 9 T5013SCH12, Resource-Related Deductions – Schedule 12 T5013SCH50, Partner's Ownership and Account Activity – Schedule 50 T5013SCH52, Summary Information for Partnerships that Allocated Renounced Resource Expenses to their Members – Schedule 52 T5013SCH58, Canadian Journalism Labour Tax Credit T5013SCH63, Return of Fuel Charge Proceeds to Farmers Tax Credit T5013SCH65, Air Quality Improvement Tax Credit – Schedule 65 T5013 SCH 74, Clean Hydrogen Investment Tax Credit T5013 SCH 75, Clean Technology Investment Tax Credit T5013 SCH 76, Clean Technology Manufacturing Investment Tax Credit T5013 SCH 78, Carbon Capture, Utilization, and Storage Investment Tax Credit T5013 SCH 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues T5013SCH100, Balance Sheet Information – Schedule 100 T5013SCH125, Income Statement Information – Schedule 125 T5013SCH141, General Index of Financial Information (GIFI) – Additional Information T5013SCH444, Eligible Yukon Mining UCC and Eligible Yukon UCC Worksheet for Partnerships T5013SUM, Summary of Partnership Income T106, Information Return of Non-Arm's Length Transactions with Non-Residents T1134, Information Return Relating To Controlled and Not-Controlled Foreign Affiliates T1135, Foreign Income Verification Statement T1141, Information Return in Respect of Contricutions to Non-Resident Trust, Arrangements or Entities T1142, Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trus t Page details Date modified: 2025-05-26 ...
Technical Interpretation - External
6 December 2012 External T.I. 2012-0461711E5 F - Paiements indirects / Indirect payments
/ Should the contribution paid by the producer to the CSA be included in the revenue of the taxpayer? ... À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). Situation donnée Vous faites référence à un contribuable (« Contribuable »), un artiste membre de l'Union des artistes, qui est constitué en société dont il est l'unique actionnaire. ...
Current CRA website
FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities
FCN15 Temporary relief of the fuel charge – Light fuel oil for use exclusively in eligible heating activities Fuel Charge Notice January 2025 This version replaces the one dated November 2023. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... For information on how to make an enquiry on the fuel charge or to request additional information on the application of the fuel charge for each type of registration, go to Contact information – Excise and Specialty Tax Directorate. ...