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Technical Interpretation - External
24 January 1994 External T.I. 9333045 - Corporation de services — paiements indirects
Inc. 5. M.D. Inc. et Expert Inc. signeront une convention de services professionnels dont les principales clauses seront les suivantes: 1) M.D. ... Inc. au service de Expert Inc. 3) Les dépenses encourues par M.D. ... Inc. ou comme étant des paiements faits à Monsieur D lui-même. 2. ...
Old website (cra-arc.gc.ca)
Line 324 – Tuition, education, and textbook amounts transferred from a child
Line 324 – Tuition, education, and textbook amounts transferred from a child The student has calculated on their Schedule 11 the amount of this credit which they will need to reduce their own tax owing. ... Supporting documents – If you are filing a paper return and you are the person receiving the transfer, do not submit the copy of the tax certificate with your return but keep it in case we ask for it later. ... Forms and publications General Income Tax and Benefit Guide T1 General 2015 – Schedule 1 – Federal tax T1 General 2015 – Schedule 11 – Tuition, Education and Textbook Amounts Guide P105, Students and Income Tax Folio S1-F2-C1: Education and Textbook Tax Credits Folio S1-F2-C2: Tuition tax credit Related topics Students Date modified: 2016-03-21 ...
Old website (cra-arc.gc.ca)
Line 210 – Deduction for elected split-pension amount
Line 210 – Deduction for elected split-pension amount If the transferring spouse or common-law partner has agreed with the receiving spouse or common-law partner to jointly elect to split his or her eligible pension income by completing Form T1032, Joint Election to Split Pension Income, the transferring spouse or common-law parner can deduct on this line the elected split-pension amount from line G of Form T1032. ... Forms and publications General Income Tax and Benefit Package – Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 115 – Other pensions or superannuation Line 129 – RRSP income Line 314 – Pension income amount Line 437 – Total income tax deducted Date modified: 2017-01-03 ...
GST/HST Ruling
9 January 2012 GST/HST Ruling 141139 - GST/HST Ruling - Temporary Importation - Racing [...] Equipment
9 January 2012 GST/HST Ruling 141139- GST/HST Ruling- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [racing] equipment [...]. 3. [...]. 4. ...
GST/HST Ruling
10 August 2017 GST/HST Ruling 178880 - – […][Application of GST/HST to an Energy Drink]
The Product is not carbonated and does not contain any alcohol. 5. […]. 6. ... The Product is sold either in a single serving can containing […]ml of juice or as part of a prepackaged multi-pack containing [#] cans, each of which contain […]ml of juice. 8. […][A multi-pack] case of the Product is sold to wholesalers at $[…] per pack, while at the retail level, the Product normally sells for $[…] to $[…] per can. 9. The Product is available in [#] flavours: […]. 10. The ingredients for the individual flavours for the Product are as follows: […] 11. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 3 – Calculating your farming income or loss
If you had more than one qualified employee, you must do the X × Y = Z calculation for each employee. ... Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2017 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2017 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2017 and before 2017 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($35,294 + GST Footnote 4 and PST Footnote 4, or $35,294 + HST Footnote 4),_____× 85% (whichever is more) = $ Line 5 [[($800 + GST Footnote 4 and PST Footnote 4, or $800 + HST Footnote 4) × line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($30,000 + GST Footnote 4 and PST Footnote 4, or $30,000 + HST Footnote 4) × line 1] ÷ line 5 $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... Therefore, the amount he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
GST/HST Ruling
22 August 2013 GST/HST Ruling 142757 - Tax Status of [...] [cookies]
August 22, 2013 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is manufactured by [...] the Manufacturer. 3. The primary ingredients of the Product are [...] rolled oats, [...] chocolate, and [...] flour. ... The Product is packaged in a [...] gram [package] that resembles a traditional [package] of cookies, with each [package] containing [...] ...
Current CRA website
Line 23200 – Other deductions: Income amounts repaid
Line 23200 – Other deductions: Income amounts repaid Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package – Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Guide RC4460, Registered Disability Savings Plan Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Related topics Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11900 – Employment insurance and other benefits Line 22100 – Carrying charges, interest expenses and other expenses Line 22900 – Other employment expenses Line 23500 – Social benefits repayment Line 43700 – Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...
GST/HST Ruling
13 June 2013 GST/HST Ruling 147264 - Application of the GST/HST to [...] Bars
13 June 2013 GST/HST Ruling 147264- Application of the GST/HST to [...] ... Statement of Facts We understand from telephone conversations, the product labelling, and web content that: 1) [The Bars] lists its ingredients as: [...] 2) In addition to the listed elements, the [Bars] also contains elements of milk. 3) Each container of the [Bars] contains approximately [#] bars. 4) The bars are approximately [...] inches wide and [...] to [...] inches long and are packaged in a [...] container. ... As [...] [the Bars] are sold in containers that hold approximately [#] unwrapped bars, the exclusionary provisions of paragraph 1(m) do not apply. ...
Technical Interpretation - External
24 September 1993 External T.I. 9320595 - Congres de l'APFF — Table Ronde
24 September 1993 External T.I. 9320595- Congres de l'APFF — Table Ronde Unedited CRA Tags 95(2)(a)(ii), ITR 5907(11) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #20 Canco possède deux filiales étrangères en propriété exclusive, USCO et CEA, lesquelles tirent uniquement un revenu d'une entreprise exploitée activement dans un pays énuméré au règlement 5907(11). ...