Search - 报销 发票日期 消费日期不一致

Prince Edward Island T2 =T4 + V1 − S − LCP If the result is negative, T2 = $0. ... Prince Edward Island T2 = T4 + V1 − S − LCP If the result is negative, T2 = $0. ... V1 = Where T4 ≤ $12,500, V1 = $0 Where T4 > $12,500, V1 = 0.10 × (T4 − $12,500) S and LCP = $0 Report a problem or mistake on this page Thank you for your help! ...

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 (UCCB) 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 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⬤ ▮ ▲ Report the total of all amounts shown in the designated "employer contribution amount" box of your PRPP receipts. ... Line 232 – Other deductions⬤ ▮ ▲ Claim on this line allowable amounts not deducted elsewhere on your return. ... Line 256 – Additional deductions⬤ ▮ ▲ In the space to the left of line 256, specify the deduction you are claiming. ...

Ontario: T2 = T4 + V1 + V2 − S − LCP If the result is negative, T2 = $0. ... S  = The lesser of: T4 + V1; and [2 × ($223 + Y)] − [T4 + V1]. If the result is negative, S = $0. ...

Line 101 – Employment income ⬤ ▲ Report the total of amounts shown in box 14 of all your T4 slips. ... Line 130 – Other income ⬤ ▮ ▲ Use this line to report taxable income that has not been or should not be reported anywhere else on the return. ... Lines 135 to 143 – Self-employment income ⬤ ▮ ▲ Report on the appropriate line your gross and net income or loss from self-employment. ...

Line 101 – Employment income ⬤ ▲ Report the total of amounts shown in box 14 of all your T4 slips. ... Line 130 – Other income ⬤ ▮ ▲ Use this line to report taxable income that has not been or should not be reported anywhere else on the return. ... Lines 135 to 143 – Self-employment income ⬤ ▮ ▲ Report on the appropriate line your gross and net income or loss from self-employment. ...

Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction Line 21000 – Deduction for elected split-pension amount Line 21200 – Annual union, professional, or like dues Line 21400 – Child care expenses Line 21700 – Business investment loss Line 22100 – Carrying charges and interest expenses Line 22200 – Deduction for CPP or QPP contributions on self-employment 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 23500 – Social benefits repayment Line 23600 – Net income Step 4 – Taxable income Line 25000 – Other payments deduction Line 25300 – Net capital losses of other years Line 25600 – Additional deductions Step 3 – Net income Report the amounts and claim the deductions that apply to you on lines 20600 to 23500 using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... This section does not provide supplementary information for ⬤▮▲ line 20810, ⬤▮▲ line 21300, ⬤ line 21500, ⬤▮▲ line 21900, ⬤▮▲ line 22000, ⬤ line 22300, ⬤▮▲ line 22400 and ⬤▲ line 23100, as the instructions on the return or in other information products provide the information you need. ... This section does not provide supplementary information for ⬤ line 24400, ⬤▲ line 24900, ⬤▮▲ line 25100, ⬤▮▲ line 25200, ⬤ line 25400, and ⬤ line 25500, as the instructions on the return or in other information products provide the information you need. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Part A – Federal tax on taxable income Part B – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Canada caregiver amount (information applies to lines 30300, 30400, 30425, 30450 and 30500 of your return) Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30400 – Amount for an eligible dependant Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 33199 – Allowable amount of medical expenses for other dependants Part A – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Part A of your return. ... This section does not provide supplementary information for ⬤▮▲ line 30000, ⬤▮▲ line 30100, ⬤▮▲ line 30425, ⬤▮▲ line 30450, ⬤▮▲ line 30499, ⬤▮▲ line 30500, ⬤ line 31215, ⬤▮▲ line 31217, ⬤▮▲ line 31220, ⬤▮▲ line 31240, ⬤▲ line 31260, ⬤▮▲ line 31270, ⬤▮▲ line 31285, ⬤▮▲ line 31300, ⬤▲ line 31400, ⬤▮▲ line 31900, ⬤▮▲ line 32300, ⬤▮▲ line 32600, and ⬤▮▲ line 34900, as the instructions on the return or in other information products provide the information you need. ...

The formula is: Where NI* ≤ $150,473, BPAYT = $13,229 Where $150,473 < NI* < $214,368, BPAYT**= $13,229- (NI*- $150,473) × ($931 / $63,895)*** Where NI* ≥ $214,368, BPAYT = $12,298 * Variable NI represents Net Income = A + HD ** If the BPAYT has three or more digits after the decimal point, increase the second digit after the decimal point by one if the third digit is five or more, and drop the third digit. ... T2 = T4 + V1 – S – LCP If the result is negative, T2 = $0. Where: T4 = (V × A) – KP – K1P – K2P – K3P – K4P V and KP are based on 2020 index values for A see the Rates (R, V), income thresholds (A), and constants (K, KP) for 2020 Table 4.1 in Chapter 4. K1P = 0.064 × TCP K2P = [(0.064 × (P × C, maximum $2,898.00)) + (0.064 × (P × EI, maximum $856.36))] K4P = The lesser of: (i) 0.064 × A*; and (ii) 0.064 × CEA CEA is an indexed amount. ...