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Technical Interpretation - External
13 October 2011 External T.I. 2010-0382441E5 F - RSG- Employé / travailleur autonome
(notre soulignement) L'article 82(a) de la LSGÉE fait référence au Règlement sur la contribution réduite (C.S-4.1.1, r.1) (ci après le " Règlement CR "). ... Il est précisé que cette " subvention déterminée dans le cadre de ce processus est versée à la personne responsable suivant des modalités de paiement déterminées par le ministre ". ... Les articles 2085, 2098 et 2099 du Code civil du Québec (" CCQ ") définissent le " contrat de travail " et le " contrat d'entreprise " en ces termes: 2085. ...
Old website (cra-arc.gc.ca)
Business Registration Online – Overview
Business Registration Online – Overview Overview Eligibility Before you register Register now After you register 1. ... You can use BRO if you are one of the following: a business owner a third party requester a representative with a RepID or a GroupID an individual that employs a caregiver, a babysitter, or a domestic worker For more information, go to Authorize a representative – Business number and Employing a caregiver, babysitter, or domestic worker. ... For more information, go to: British Columbia – OneStop Business Registry Ontario – ServiceOntario – Business services Nova Scotia – One Business- One Number Under subsection 241(4)(l) of the Income Tax Act, with your consent we may share the following business information with our provincial partners: business number business name business address business phone and fax numbers Other ways to register if you cannot use BRO For more information on other methods for registering in the province where your business operates, go to Provincial programs. ...
GST/HST Ruling
28 June 2016 GST/HST Ruling 178181 - Temporary Importation of Racing […] Equipment
The racing […] equipment […][is] not for sale, for lease or for further manufacturing or processing while in Canada […]. 6. The […] racing […] equipment, as outlined in fact number 4 above, are goods described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. ... The CBSA has determined that the temporary importation of the racing […] equipment […] qualify for temporary importation […]. ...
Technical Interpretation - External
31 March 1993 External T.I. 9305045 F - Canada Council Grants A & B Prescribed Prize
It would helpful if you could provide us with a copy of an Arts Grants "A" application. 2. ... Dath Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c. Client Assistance Directorate Returns Processing Division Technical Publications Division ...
GST/HST Ruling
21 March 2012 GST/HST Ruling 136649 - GST/HST Ruling - Tax status of the supply of [...] [XYZ Juice]
The Product is known generically as [...] 3. The Product is supplied in varying combinations [...] 4. [...] ... The promotional information [...] taken from the Company's website is as follows: [...] 7. [...] 8. ... Pricing of the Product depends upon customer location and [...]. 13. [...]. 14. ...
Technical Interpretation - External
18 October 2012 External T.I. 2012-0436181E5 - Part IV Tax / Denied Dividend Refund
In the Particular Taxation Year, Bco earns investment income of approximately $ XXXXXXXXXX. 4. ... You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...
GST/HST Ruling
26 July 2022 GST/HST Ruling 232189 - [Amounts charged as] […] Damages
GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 232189 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Amounts charged as] […] Damages Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to amounts charged to contractors as […] Damages under construction agreements with the […] (City). ... The amount of […] Damages is determined based on the number of calendar days the delay occurred and the […] rate per calendar day as set out in the construction agreement. For example, if construction has been delayed by 5 weekdays and the pre-determined daily rate for […] Damages is $[…], the total amount for […] Damages would be $[…] (5 weekdays x $[…] per weekday). 5. ...
Old website (cra-arc.gc.ca)
Line 326 – Amounts transferred from your spouse or common-law partner
Line 326 – Amounts transferred from your spouse or common-law partner If your spouse or common-law partner does not need to claim some or all of certain non-refundable tax credits to reduce his or her federal tax to zero, you may be able to transfer those unused amounts to your return. ... Forms and publications General Income Tax and Benefit Package – Guide, Returns, Schedules Form T2201, Disability Tax Credit Certificate Related topics Line 301 – Age amount Line 314 – Pension income amount Line 316 – Disability amount (for self) Line 323 – Your tuition, education, and textbook amounts Line 367 – Family caregiver amount for children under 18 years of age Date modified: 2017-01-03 ...
Current CRA website
Cannabis duty – Completing a cannabis duty return
Closing inventory The closing inventory is the sum of lines A and B, minus line C, plus or minus any adjustments on line D, and the result is entered on this line: (A + B) – C ± D The closing inventory of unpackaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory The closing inventory is the sum of lines E and F, minus line G, plus or minus any adjustments on line H, and the result is entered on this line: (E + F) – G ± H This closing inventory of packaged cannabis products will become the opening inventory for the following reporting period. ... Closing inventory (column F) The closing inventory is the sum of columns A and B, minus columns C and D, plus or minus any adjustments in column E, and the results for each respective jurisdiction are entered in this column F: A + B – C – D ± E This closing inventory of cannabis excise stamps will become the opening inventory for the following reporting period, for each respective jurisdiction. ...
GST/HST Ruling
21 June 2012 GST/HST Ruling 130623 - and Interpretation - Application of the GST/HST to […] ownership [interest] of […][products]
[Company A] acquired the following [products] from manufacturers […] respectively: * […][product 1]; * […][product 2]; and * […][product 3]. 4. ... [Company A] supplies by way of lease an […] interest […] in [product 2] and [product 3] to various […] owners. ... The […] charges for actual […] [use] and the variable charges for expenses incurred as a result of each particular […] [use] are charges for supplies of […] services. ...