Search - 报销 发票日期 消费日期不一致
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Current CRA website
T5 Guide – Return of Investment Income
This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...
Current CRA website
Line 11300 – Old age security (OAS) pension
Line 11300 – Old age security (OAS) pension If you received the old age security (OAS) pension from Employment and Social Development Canada during 2024, you will receive a T4A(OAS) slip. ... Forms and publications Income Tax Package Guide T4155, Old Age Security Return of Income Guide (OASRI) for Non-Residents Form T1136, Old Age Security Return of Income (OASRI) Form T1136-WS, Old Age Security Return of Income (OASRI) Worksheet Related topics Line 12500 – Registered disability savings plan (RDSP) income Line 14600 – Net federal supplements paid Line 23200 – Other deductions Line 23500 – Social benefits repayment Page details Date modified: 2025-01-21 ...
GST/HST Ruling
26 March 2018 GST/HST Ruling 181617 - – Tax status of supplies made by a non-profit organization
[The Provincial association] charges […][a fee] of $[…] to all its […] participants. ... In return for the [fee], [the Provincial association] provides […] participants: the right to participate in [Provincial association] […] activities; […] insurance coverage […]; registration with [the Federal association]; and other benefits (newsletters, etc.). 9. ... According to [your representative], approximately $[…] of the [fee] is paid for the […] insurance. ...
Current CRA website
SR&ED Program archives – 2012
SR&ED Program archives – 2012 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2012 is organized by date. [2012-12-19] SR&ED Policy Review Project – December 2012 Update [2012-12-19] A brief history of the definition of SR&ED [2012-12-19] A brief history of the guidance on the eligibility of work [2012-12-19] Assistance and Contract Payments Policy [2012-12-19] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2012-12-19] Eligibility of Work for SR&ED Investment Tax Credits Policy [2012-12-19] Materials for SR&ED Policy [2012-12-19] Pool of Deductible SR&ED Expenditures Policy [2012-12-19] Prescribed Proxy Amount Policy [2012-12-19] Recapture of SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Capital Expenditures Policy [2012-12-19] SR&ED Claims for Partnerships Policy [2012-12-19] SR&ED During Production Runs Policy [2012-12-19] SR&ED Filing Requirements Policy [2012-12-19] SR&ED Glossary [2012-12-19] SR&ED Investment Tax Credit Policy [2012-12-19] SR&ED Lease Expenditures Policy [2012-12-18] SR&ED Overhead and Other Expenditures Policy [2012-12-19] SR&ED Salary or Wages Policy [2012-12-19] SR&ED Shared-Use-Equipment Policy [2012-12-19] SR&ED while Developing an Asset Policy [2012-12-19] Third-Party Payments Policy [2012-12-19] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2012-12-19] Traditional and Proxy Methods Policy [2012-12-07] Notices of Objection for SR&ED eligibility claims – Improved review process [2012-10-31] Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim [2012-10-31] Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length [2012-10-31] Your contribution to the online SR&ED eligibility self-assessment tool (ESAT) [2012-10-02] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2012 [2012-08-24] Federal SR&ED legislative proposals status as at June 30, 2012 [2012-08-02] Harper government launches consultations on contingency fees for the SR&ED tax incentive program [2012-07-05] SR&ED T661 claim form – 2012 Revision [2012-04-18] Revised SR&ED filing requirements for partnerships with corporations as members [2012-03-31] Federal SR&ED Legislative Proposals Status as at March 31, 2012 [2012-03-30] Scientific Research and Experimental Development (SR&ED) Program (CRA 2012 Budget News) Page details Date modified: 2016-07-19 ...
Technical Interpretation - External
19 May 2022 External T.I. 2021-0879621E5 - Artist & Section 87 of the Indian Act
19 May 2022 External T.I. 2021-0879621E5- Artist & Section 87 of the Indian Act Unedited CRA Tags 81(1)(a) Principal Issues: Is the income earned by an Indigenous artist exempt from tax under Section 87 of the Indian Act. ... You have provided us with the following information: * The Artist is resident on a reserve; * The Artist has an office and studio on-reserve; * The Artist earns revenue from: o concert performances both on and off-reserves; o sale of music recordings (CDs) at both on and off-reserves concerts; o royalties from the Society of Composers, Authors and Music Publishers of Canada (SOCAN) and a U.S. based music streaming service; o small amount of sales of artwork created on-reserve and sold to customers both on and off-reserves; o grants from the Canada Council for the Arts; and o public appearances both on and off-reserves as a First Nation representative. ... When applying the connecting factors test to business income, the courts have indicated that the most significant connecting factors (footnote 2) are: * where the income earning activities of the business take place * the type of business and the nature of the business activities * where the management and decision making activities of the business take place * where the customers are located Other connecting factors (footnote 3) that the courts have found to be less significant are: * whether or not the business owner lives on a reserve * whether the business maintains an office on a reserve or take business orders from a location on a reserve * whether the books and records are kept on a reserve * whether the administrative, clerical, or accounting activities take place on a reserve The above connecting factors are not exhaustive, since there are other potential connecting factors that could apply depending on the fact situation. ...
Current CRA website
T5 Guide – Return of Investment Income
This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 – $8,000) Box 15 – Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 – Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD – United States, dollar JPY – Japan, yen HKD – Hong Kong, dollar AUD – Australia, dollar NZD – New Zealand, dollar DKK – Denmark, krone GBP – United Kingdom, pound EUR – European Union, euro OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...
Old website (cra-arc.gc.ca)
Box 17 – Royalties from Canadian sources
Box 17 – Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...
Excise Interpretation
26 November 2012 Excise Interpretation 146468 - – Excise Tax on Detergent Portion of Unleaded Gasoline
26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...
Current CRA website
and Deemed Residents of Canada – Completing your return: Steps 1 and 2
Completing your return Step 1 – Identification and other information Email address Social insurance number (SIN) Marital status Residence information Your spouse's or common-law partner's information Elections Canada Information about your residency status Foreign property Step 2 – Total income Amounts that are not reported or taxed Report foreigning income and other foreign amounts Line 10100 – Employment income Line 10400 – Other employment income Line 11300 – Old age security (OAS) pension Line 11400 – CPP or QPP benefits Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 11900 – Employment insurance and other benefits Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Line 12100 – Interest and other investment income Line 12200 – Net partnership income (limited or non-active partners only) Line 12500 – Registered disability savings plan (RDSP) income Line 12700 – Taxable capital gains Line 12900 – Registered retirement savings plan (RRSP) income Line 12905 – Taxable first home savings account (FHSA) income Line 12906 – Taxable FHSA income – other Line 13000 – Other income Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants Lines 13499 to 14300 – Self-employment income Line 14500 – Social assistance payments Other amounts you have to report on your return Completing your return To complete your return: Determine if, in 2023, you were a deemed resident of Canada, non-resident of Canada or non-resident of Canada electing under section 217 or section 216.1 of the Income Tax Act (see Determining your residency status) Follow the symbols that correspond to your situation. ... If you are a non-resident electing under section 217 or section 216.1, see “ Completing your section 217 return ” or “ Completing your section 216.1 return ”. ... New ⬤Line 12906 – Taxable FHSA income – other Enter the amount from boxes 24 and 28 of all T4FHSA slips. ⬤▮▲ Line 13000 – Other income Report any taxable income that has not been or should not be reported anywhere else on the return. ...
Old website (cra-arc.gc.ca)
Box 16 – Foreign tax paid
Box 16 – Foreign tax paid Identify a box in the " Other information " area as box 16. In the amount box, enter the foreign income tax, if any, that was withheld from the gross foreign income you reported in Box 15 – Foreign income. ... If you cannot report the amount in Canadian currency, see Box 27 – Foreign currency. ...