Search - 报销 发票日期 消费日期不一致

Filter by Type:

Results 791 - 800 of 43272 for 报销 发票日期 消费日期不一致
Current CRA website

Box 15 – Foreign income

Box 15 Foreign income Identify a box in the " Other information " area as box 15. ... If you cannot report the amount in Canadian currency, see the instructions for Box 27 Foreign currency. ...
GST/HST Ruling

18 February 2022 GST/HST Ruling 211422 - – […][Supplies of vegan jerky]

STATEMENT OF FACTS We understand the following: The Product is […] a [vegan] jerky. […] […][Information about the Product] […] […][Information about the Ingredients] A description of the Product provided on the website describes the texture of the Product as follows: […][chewy] The Product is available for individual purchase in a single serving, prepackaged re-sealable bag, with a total net weight of [#] grams. The Product is also sold via […], which is comprised of [#] individual bags of the Product being packaged in a large box (a case) and shipped to interested wholesalers. [...] Individual bags of the Product sell for $[...] each while a wholesale case of the Product sells for $[….]. ...
Conference

9 October 2015 APFF Financial Strategies and Instruments Roundtable Q. 3, 2015-0588951C6 F - Deductibility of interest – ss. 20.1(1)

L’unique actionnaire d’une société privée sous contrôle canadien SPCC ») avance des fonds à sa société pour financer les activités de celle-ci. ... Byram, 1999 CAF Dossier A-684-94 Byram »). L’ARC a d’ailleurs reconnu les effets favorables de la décision Byram à plusieurs reprises lors de la publication d’interprétations techniques. ... Bref, les avances de 253 985 $ n’avaient plus qu’une JVM maximale de 10 000 $ à ce moment. ...
Current CRA website

Line 12700 – Taxable capital gains

Line 12700 Taxable capital gains You may have a capital gain or capital loss when you sell or transfer capital property. ... Forms and publications Schedule 3, Capital Gains or Losses Guide T4037, Capital Gains Related topics Lines 21698, 21699 and 21700 Business investment loss Line 25200 Non-capital losses of other years Line 25300 Net capital losses of other years Line 25400 Capital gains deduction Disposing of or acquiring certain Canadian property Page details Date modified: 2025-06-30 ...
Technical Interpretation - Internal

17 March 1997 Internal T.I. 9631007 - INTERACTION OF 85(1) & 110.6(19)

Taxpayer's CEC Prior to After After Election Election Rollover 14(5)(A) $15,000 $15,000 $15,000 less: 14(5)(E) $ N/A $ N/A $22,500 14(5)(F) 1,000 1,000 1,000 CEC Balance $14,000 $14,000 $(8,500) *(no change) (see below) * However, the taxable capital gain realized on the CGD election ($7500) is added to a special account called the "exempt gains balance" (see Variable D below in 14(1)(a)(v) computation). Subsection 14(1) Computations 14(1)(a)(iv) Amount = $1,000 (to be included in income) (eg. lesser of: excess ($8,500) & Variable F ($1,000)) 14(1)(a)(v) Amount = $0 (to be included in income) (eg. ... Subsection 14(1) Computations 14(1)(a)(iv) Amount = $0 (eg. lesser of: excess ($8,500) & Variable F ($0)) 14(1)(a)(v) Amount = $8,500 (to be included in income) (eg. ...
Current CRA website

Box 19 – Accrued income: Annuities

Box 19 Accrued income: Annuities Identify a box in the " Other information " area as box 19, and in the "Amount" box, enter: the accrued earnings on a life insurance policy to be included in a policyholder's income under section 12.2 the annuity payments to be included in income under former paragraph 56(1)(d.1) for annuity contracts issued before 1990 Report a problem or mistake on this page Thank you for your help! ...
Old website (cra-arc.gc.ca)

T4RSP and T4RIF Guide – 2016

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit T2019 Death of an RRSP Annuitant Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4460 Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 Qualified Investments Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 Registered Retirement Savings Plans Death of an Annuitant IT-528 Transfers of Funds Between Registered Plans S5-F1-C1 Determining an Individual's Residence Status Information circulars IC07-1 Taxpayer Relief Provisions IC72-22 Registered Retirement Savings Plans IC76-12 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 Non-Resident Income Tax IC78-10 Books and Records Retention/Destruction IC78-18 Registered Retirement Income Funds IC82-2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 Customized Forms For more information What if you need help? ...
Current CRA website

T4RSP and T4RIF Guide – 2016

For a spousal or common-law partner RRIF, print or type yes Y in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 Authorization for Non-Resident Tax Exemption RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 Death of a RRIF Annuitant Designated Benefit T2019 Death of an RRSP Annuitant Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 Direct Transfer Under Subparagraph 60(l)(v) T2033 Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET T3 Trust Income Tax and Information Return T3012A Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF Statement of Income from a Registered Retirement Income Fund T4RSP Statement of RRSP Income Guides RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 T3 Trust Guide T4015 T5 Guide Return of Investment Income T4040 RRSPs and Other Registered Plans for Retirement T4061 NR4 Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4460 Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 Qualified Investments Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 Registered Retirement Savings Plans Death of an Annuitant IT-528 Transfers of Funds Between Registered Plans S5-F1-C1 Determining an Individual's Residence Status Information circulars IC07-1 Taxpayer Relief Provisions IC72-22 Registered Retirement Savings Plans IC76-12 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 Non-Resident Income Tax IC78-10 Books and Records Retention/Destruction IC78-18 Registered Retirement Income Funds IC82-2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 Customized Forms For more information What if you need help? ...
Current CRA website

Line 21000 – Deduction for elected split-pension amount

Line 21000 Deduction for elected split-pension amount Note: Line 21000 was line 210 before tax year 2019. ... Forms and publications Income Tax Package Guide, Return, and Schedules Form T1032, Joint Election to Split Pension Income Related topics Pension income splitting Line 11500 Other pensions or superannuation Line 12900 Registered retirement savings plan (RRSP) income Line 31400 Pension income amount Line 43700 Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

Part 3C – Gross business or professional income

Part 3C Gross business or professional income Line 8000 Adjusted gross sales or adjusted Professional fees Line 8290 Reserves deducted last year Line 8230 Other income Line 8299 Gross business or Professional income Line 8000 Adjusted gross sales or adjusted professional fees If you are completing Form T2125 for a business activity, enter at line 8000 your adjusted gross sales from amount 3G in Part 3A. ... Line 8290 Reserves deducted last year Include any reserves you deducted for 2023. ... For more information, go to Line 9974 GST/HST rebate for partners received in the year. ...

Pages