Search - 报销 发票日期 消费日期不一致

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Archived CRA website

ARCHIVED - Taxable dividends from corporations resident in Canada

Income Dividend received $ 800.00 Add: Gross-up (1/4) 200.00-------- Taxable Dividend $1,000.00 ======== Tax Calculation Federal income tax (marginal rate 26%) $ 260.00 Less: Dividend tax credit 2/3 of $200. 133.33------ Federal tax payable 126.67 Provincial tax 50% of $126.67 63.33------ Total tax payable $ 190.00 ====== Effective Dividend Tax Credit (25% of the dividend received) Federal tax credit $ 133.33 Reduction of provincial tax as a result of federal tax credit- 50% of $133.33 66.67------ $ 200.00 ====== 16. ...
Archived CRA website

ARCHIVED - Taxable dividends from corporations resident in Canada

Income Dividend received $ 800.00 Add: Gross-up (1/4) 200.00-------- Taxable Dividend $1,000.00 ======== Tax Calculation Federal income tax (marginal rate 26%) $ 260.00 Less: Dividend tax credit 2/3 of $200. 133.33------ Federal tax payable 126.67 Provincial tax 50% of $126.67 63.33------ Total tax payable $ 190.00 ====== Effective Dividend Tax Credit (25% of the dividend received) Federal tax credit $ 133.33 Reduction of provincial tax as a result of federal tax credit- 50% of $133.33 66.67------ $ 200.00 ====== 16. ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2006 - Electing under section 217

Step 3- Include the following income on your return: all eligible section 217 income (see the list in the section called " Does section 217 apply to you? " above) that was paid or credited to you in 2006; and your 2006 Canadian-source employment and business income, taxable capital gains from disposing of taxable Canadian property, and all other Canadian-source income that you are required to report as outlined by following the symbol in the section called Total income ”. ... Previous page | Table of contents | Next page Date modified: 2007-01-02 ...
Archived CRA website

ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2017

Benefits for individuals and families Goods and services tax/harmonized sales tax (GST/HST) credit Canada child benefit (CCB) and child disability benefit (CDB) Working income tax benefit (WITB) Guaranteed income supplement (GIS) for seniors Online services My Account MyCRA mobile app MyBenefits CRA mobile app Handling business taxes online Electronic mailing lists Electronic payments Direct deposit Step 1 Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Elections Canada (page 1 of your return) Information about your residency status Specified foreign property (page 2 of your return) Step 2 Total income Calculation of total income (page 2 of your return) Step 3 Net income Calculation of net income (page 3 of your return) Step 4 Taxable income Calculation of taxable income (page 3 of your return) Step 5 Federal tax and provincial or territorial credits Calculation of federal tax (Schedule 1) Calculation of provincial and territorial tax Step 6 Refund or balance owing Summary of tax and credits (page 4 of your return) After you file Notice of assessment What happens to your return after we receive it? ...
Archived CRA website

ARCHIVED - Guide for Non-Residents and Deemed Residents of Canada - 2018

Benefits for individuals and families Goods and services tax/harmonized sales tax (GST/HST) credit Canada child benefit (CCB) and child disability benefit (CDB) Working income tax benefit (WITB) Guaranteed income supplement (GIS) for seniors Online services My Account MyCRA mobile app MyBenefits CRA mobile app Handling business taxes online Electronic mailing lists Electronic payments Step 1 Identification and other information Information about you and your spouse or common-law partner, if you have one (page 1 of your return) Elections Canada (page 1 of your return) Information about your residency status Specified foreign property (page 2 of your return) Step 2 Total income Calculation of total income (page 2 of your return) Step 3 Net income Calculation of net income (page 3 of your return) Step 4 Taxable income Calculation of taxable income (page 3 of your return) Step 5 Federal tax Calculation of federal tax (Schedule 1) Step 6 Provincial or territorial tax Calculation of provincial and territorial tax Step 7 Refund or balance owing Summary of tax and credits (page 4 of your return) After you file Notice of assessment What happens to your return after the CRA receives it? ...
Archived CRA website

ARCHIVED - Capital Cost Allowance - Buildings or Other Structures

In 1988, an addition costing $150,000 was made to the building. 1978 Class 6 Capital cost of building (see 8(a) above) $250,000 1983 Class 6 Alteration to building that falls within paragraph (k) of Class 6 (see 9(d) above) $60,000 1988 Class 6 Portion of addition to building that falls within paragraph (k) of Class 6 (see 9(d) above): Maximum of total additions and alterations that falls within Class 6 $100,000 Less: alteration made in 1983 $60,000 $40,000 Class 3 Portion of addition to building that falls within paragraph (k) of Class 3 (see 7(c) above): Total cost of addition $150,000 Less: cost allocated to Class 6 $40,000 Cost of addition available for Class 3 $110,000 The cost of the addition available may only be included in Class 3 to the extent it does not exceed the lesser of: a)$500,000, and b)25% * $350,000 ($250,000 + 60,000 + 40,000) $87,500 Class 1 Portion of addition to building that falls within Class 1 (see 5 (b) above): Total cost of Addition: $150,000 Less: Cost allocated to Class 6 $40,000 Cost allocated to Class 3 $87,500 $127,500 $22,500 11. ...
Archived CRA website

ARCHIVED - Capital Cost Allowance - Buildings or Other Structures

In 1988, an addition costing $150,000 was made to the building. 1978 Class 6 Capital cost of building (see 8(a) above) $250,000 1983 Class 6 Alteration to building that falls within paragraph (k) of Class 6 (see 9(d) above) $60,000 1988 Class 6 Portion of addition to building that falls within paragraph (k) of Class 6 (see 9(d) above): Maximum of total additions and alterations that falls within Class 6 $100,000 Less: alteration made in 1983 $60,000 $40,000 Class 3 Portion of addition to building that falls within paragraph (k) of Class 3 (see 7(c) above): Total cost of addition $150,000 Less: cost allocated to Class 6 $40,000 Cost of addition available for Class 3 $110,000 The cost of the addition available may only be included in Class 3 to the extent it does not exceed the lesser of: a)$500,000, and b)25% * $350,000 ($250,000 + 60,000 + 40,000) $87,500 Class 1 Portion of addition to building that falls within Class 1 (see 5 (b) above): Total cost of Addition: $150,000 Less: Cost allocated to Class 6 $40,000 Cost allocated to Class 3 $87,500 $127,500 $22,500 11. ...
Archived CRA website

ARCHIVED - Capital Cost Allowance - Buildings or Other Structures

In 1988, an addition costing $150,000 was made to the building. 1978 Class 6 Capital cost of building (see 8(a) above) $250,000 1983 Class 6 Alteration to building that falls within paragraph (k) of Class 6 (see 9(d) above) $60,000 1988 Class 6 Portion of addition to building that falls within paragraph (k) of Class 6 (see 9(d) above): Maximum of total additions and alterations that falls within Class 6 $100,000 Less: alteration made in 1983 $60,000 $40,000 Class 3 Portion of addition to building that falls within paragraph (k) of Class 3 (see 7(c) above): Total cost of addition $150,000 Less: cost allocated to Class 6 $40,000 Cost of addition available for Class 3 $110,000 The cost of the addition available may only be included in Class 3 to the extent it does not exceed the lesser of: a)$500,000, and b)25% * $350,000 ($250,000 + 60,000 + 40,000) $87,500 Class 1 Portion of addition to building that falls within Class 1 (see 5 (b) above): Total cost of Addition: $150,000 Less: Cost allocated to Class 6 $40,000 Cost allocated to Class 3 $87,500 $127,500 $22,500 11. ...
Archived CRA website

ARCHIVED - 5013-G - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2005 - Federal tax and credits (Schedule 1)

Non-residents and non-residents electing under section 216.1 You have to complete and attach Schedule A to your return. ... Non-residents electing under section 217 You have to complete and attach Schedule A to your return. ... Previous page | Table of contents | Next page Date modified: 2006-03-03 ...
Archived CRA website

ARCHIVED - Federal tax and credits (Schedule 1)

Non-residents and non-residents electing under section 216.1 You have to complete and attach Schedule A to your return. ... Non-residents electing under section 217 You have to complete and attach Schedule A to your return. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

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