Search - 报销 发票日期 消费日期不一致

Filter by Type:

Results 731 - 740 of 43292 for 报销 发票日期 消费日期不一致
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Net federal tax

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 Federal foreign tax credit Lines 409 and 410 Federal political contribution tax credit Line 412 Investment tax credit Lines 413 and 414 Labour-sponsored funds tax credit Line 415 Working income tax benefit (WITB) advance payments Line 418 Special taxes Line 424 Federal tax on split income Line 425 Federal dividend tax credit Line 426 Overseas employment tax credit Line 427 Minimum tax carry-over Line 445 Section 217 tax adjustment Line 58 Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... Line 405 Federal foreign tax credit Deemed residents You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Net federal tax

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 Federal foreign tax credit Lines 409 and 410 Federal political contribution tax credit Line 412 Investment tax credit Lines 413 and 414 Labour-sponsored funds tax credit Line 415 Working income tax benefit (WITB) advance payments Line 418 Special taxes Line 424 Federal tax on split income Line 425 Federal dividend tax credit Line 426 Overseas employment tax credit Line 427 Minimum tax carry-over Line 445 Section 217 tax adjustment Line 58 Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... ⬤▮▲Line 405 Federal foreign tax credit Deemed residents You may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian tax return. ... Previous page | Table of contents | Next page Page details Date modified: 2014-01-03 ...
Ruling

2004 Ruling 2004-0062881R3 F - Underground Exploration Program -- new mine & CEE

DESIGNATION DES PARTIES ET ABRÉVIATIONS Dans cette lettre, à l'exception du paragraphe 13, le nom et la dénomination sociale du contribuable, de même que certains termes, sont remplacés par le nom et la dénomination sociale ainsi que les abréviations suivants: XXXXXXXXXX OPCO L'Agence du revenu du Canada ARC " Frais d'aménagement au Canada " au FAC sens du paragraphe 66.2(5) " Frais d'exploration au Canada " au FEC sens du paragraphe 66.1(6) Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX "Prix de base rajusté" au sens de PBR l'article 54 " Ressource minérale " au sens du Ressource Minérale paragraphe 248(1) "Société publique" au sens du SP paragraphe 89(1) FAITS 1. ... Afin de poursuivre l'exploration en profondeur la zone XXXXXXXXXX, OPCO se dotera d'un accès souterrain à cette zone en construisant une galerie d'exploration de plus de XXXXXXXXXX KM de longueur à partir du XXXXXXXXXX (ci-après " Projet Souterrain "). 6. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ...
Technical Interpretation - Internal

19 June 1990 Internal T.I. 74779 F - Non-capital Losses & RRSP Contributions

19 June 1990 Internal T.I. 74779 F- Non-capital Losses & RRSP Contributions Unedited CRA Tags 3(a), 3(c), 146(1) earned income, 146(5)   June 19, 1990 THUNDER BAY DISTRICT OFFICE HEAD OFFICE Appeals Division Resource Industries   Section   Frank S. ... Christy (613) 957-9768 19(1) File No. 7-4779 SUBJECT:  Renounced Resource Expenses creating Non-Capital Losses & RRSP Contributions Resource Expense Deduction This is in response to your memorandum dated February 26, 1990, concerning the above-mentioned topics. ...
GST/HST Interpretation

13 April 2012 GST/HST Interpretation 111790 - – […][intermediary - financing]

We understand that the Corporation is currently engaged in business as […]. ... As part of the Service, the Corporation would: * obtain the required credit information from the Buyer; * complete the financing application form and submit the application to the Lender; * ensure the […] [Product A] is free of liens and similar encumbrances; * issue payment to the Seller for the amount financed once the financing application is approved and accepted by the Lender and the funds are transferred to the Corporation; and * provide any additional information or further assistance to the Buyer or the Seller. ... You provided two sample Contracts with your letter for our review: Contract 1, […], used by […] (Lender1); and Contract 2, […], used by […] (Lender2). ...
Current CRA website

Line 45700 – Employee and partner GST/HST rebate

Line 45700 Employee and partner GST/HST rebate If you deducted expenses from your income as an employee (line 21200 or line 22900) or as a partner (lines 13499 to 14300), you may be eligible for a rebate of the GST/HST you paid on those expenses. ... Forms and publications Income Tax Package Guide T4044, Employment Expenses Form GST370, Employee and Partner GST/HST Rebate Application Related topics Line 10400 Other employment income Lines 13499 to 14300 Self-employment income Line 21200 Annual union, professional, or like dues Line 22900 Other employment expenses Page details Date modified: 2025-01-21 ...
Technical Interpretation - External

10 April 1992 External T.I. 9132345 F - Employed in Canada – Director's Fees

10 April 1992 External T.I. 9132345 F- Employed in Canada Director's Fees Unedited CRA Tags 114, 2(2)   913234 24(1) K.B. ... (ii)     The individual, during the non-residency period in the year, owned a limited partnership unit. ... Subsection 248(1) of the Act defines employed as "... performing the duties of an office or employment". ...
Old website (cra-arc.gc.ca)

Privacy Impact Assessment (PIA) summary – Scientific Research and Experimental Development (SR&ED) Incentive Program (Enhanced Expenditures Claim Form T661) - Scientific Research and Experimental Development Directorate, Compliance Programs Branch

Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2): "SR&ED form" / « formulaire de RS&DE » "SR&ED form" means a prescribed form required to be filed under subsection 37(11). ... "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ... Summary of the project / initiative / change Budget 2013 introduced measures to provide the CRA with administrative tools to enable better risk assessment. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Line 206 Pension adjustment Line 207 Registered pension plan (RPP) deduction Line 208 RRSP/PRPP deduction Line 210 Deduction for elected split-pension amount Line 212 Annual union, professional, or like dues Line 213 Universal child care benefit repayment Line 214 Child care expenses Line 215 Disability supports deduction Line 217 Business investment loss Line 219 Moving expenses Line 220 Support payments made Line 221 Carrying charges and interest expenses Line 222 Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 Exploration and development expenses Line 229 Other employment expenses Line 231 Clergy residence deduction Line 232 Other deductions Line 235 Social benefits repayment Line 236 Net income Taxable income (lines 244 to 260) Line 244 Canadian Forces personnel and police deduction Line 248 Employee home relocation loan deduction Line 249 Security options deductions Line 250 Other payments deduction Line 251 Limited partnership losses of other years Line 252 Non-capital losses of other years Line 253 Net capital losses of other years Line 254 Capital gains deduction Line 255 Northern residents deductions Line 256 Additional deductions Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 2013 withdrawals under the HBP and the LLP Deemed residents Enter on line 18 the total of your HBP withdrawals for 2013 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Line 206 Pension adjustment Line 207 Registered pension plan (RPP) deduction Line 208 RRSP/PRPP deduction Line 210 Deduction for elected split-pension amount Line 212 Annual union, professional, or like dues Line 213 Universal child care benefit repayment Line 214 Child care expenses Line 215 Disability supports deduction Line 217 Business investment loss Line 219 Moving expenses Line 220 Support payments made Line 221 Carrying charges and interest expenses Line 222 Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 Exploration and development expenses Line 229 Other employment expenses Line 231 Clergy residence deduction Line 232 Other deductions Line 235 Social benefits repayment Line 236 Net income Taxable income (lines 244 to 260) Line 244 Canadian Forces personnel and police deduction Line 248 Employee home relocation loan deduction Line 249 Security options deductions Line 250 Other payments deduction Line 251 Limited partnership losses of other years Line 252 Non-capital losses of other years Line 253 Net capital losses of other years Line 254 Capital gains deduction Line 255 Northern residents deductions Line 256 Additional deductions Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 2013 withdrawals under the HBP and the LLP Deemed residents Enter on line 18 the total of your HBP withdrawals for 2013 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Pages