Search - 报销 发票日期 消费日期不一致
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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). ...
Archived CRA website
ARCHIVED — T800 Manitoba Corporate Tax Reduction for New Small Businesses -Rev_95
ARCHIVED — T800 Manitoba Corporate Tax Reduction for New Small Businesses-Rev_95 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: 1995 – Standard print PDF (t800-95e.pdf) 1993 – Standard print PDF (t800-93e.pdf) 1992 – Standard print PDF (t800-92e.pdf) 1991 – Standard print PDF (t800-91e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Current CRA website
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ARCHIVED- Federal Income Tax and Benefit Guide – 2021 Completing your return (Steps 3 and 4) On this page... Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 22100 – Carrying charges, interest expenses, and other expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income Line 22900 – Other employment expenses Line 23200 – Other deductions Line 23210 – Federal COVID-19 benefits repayment Line 23500 – Social benefits repayment Step 4 – Taxable income Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Line 20600 – Pension adjustment Enter the pension adjustment amount as reported on your information slips. ... Step 4 – Taxable income Line 25300 – Net capital losses of other years You can claim, within certain limits, your net capital losses from previous years that you have not already claimed. ...
Old website (cra-arc.gc.ca)
Line 370 – Children's arts amount
Line 370 – Children's arts amount You can claim up to a maximum of $250 per child for eligible fees paid in 2016 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. Topics Eligibility Conditions you must meet for you to be able to claim this amount Prescribed program Find out if the activity is eligible Completing your tax return How to calculate and claim this amount Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Related topics Line 214 – Child care expenses Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Lines 458 and 459 – Children's fitness tax credit Date modified: 2017-01-03 ...
Current CRA website
Line 370 – Children's arts amount
Line 370 – Children's arts amount You can claim up to a maximum of $250 per child for eligible fees paid in 2016 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. Topics Eligibility Conditions you must meet for you to be able to claim this amount Prescribed program Find out if the activity is eligible Completing your tax return How to calculate and claim this amount Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Related topics Line 214 – Child care expenses Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Lines 458 and 459 – Children's fitness tax credit Report a problem or mistake on this page Thank you for your help! ...
Technical Interpretation - External
23 January 2002 External T.I. 2001-0092005 - TRUST & CAPITAL GAINS EXEMPTION
23 January 2002 External T.I. 2001-0092005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(2) 104(21.2) 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. ... In particular see paragraphs 5-7, which state in part ¶ 5. A trust that has realized taxable capital gains in a particular taxation year may, within the limits of subsection 104(21), designate in its return of income for the year all or part of the amount of those gains as a taxable capital gain for the year of one or more beneficiaries. An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above)... ¶ 6. ...
Old website (cra-arc.gc.ca)
Calculations A & B
FMV of the building when you disposed of it $ Blank space for dollar value Line 1 2. ... Line 1 plus line 2 $ Blank space for dollar value Line 3 4. Seller's adjusted cost base of the land $ Blank space for dollar value Line 4 5. ... Line 3 minus line 4 $ Blank space for dollar value Line 5 6. Line 5 $ Blank space for dollar value × 1/2 $ Blank space for dollar value Line 6 7. ...
Old website (cra-arc.gc.ca)
Employers' Guide – Taxable Benefits and Allowances
Examples 20 days ÷ 30 = 0.67 (do not round off) 130 days ÷ 30 = 4.33 (round to 4) 135 days ÷ 30 = 4.50 (round to 4) 140 days ÷ 30 = 4.67 (round to 5) 3) Personal kilometres See the section on Personal driving (personal use). 4) Reimbursements A reimbursement is an amount you receive from your employee to repay you for some of your automobile costs. ... Automobile benefit – See examples in the section on “ Automobile benefits – standby charges, operating expense benefit, and reimbursements ”. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and 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)]. ...