Search - 报销 发票日期 消费日期不一致

The prorated formula is:  Where NI* ≤ $150,473, BPAYT = $14,160  Where $150,473 < NI* < $214,368, BPAYT**= $14,160- (NI*- $150,473) × ($1,862 / $63,895)***  Where NI* ≥ $214,368, BPAYT = $12,298 * Variable NI represents Net Income ** If the BPAYT has three or more digits after the decimal point, increase the second digit after the decimal point by one if the third digit is five or more, and drop the third digit. ... Personal amounts The federal personal amounts for 2020 are: Annual net income ($) Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) From – To 0.00 to 150,473.00 13,229.00 150,473.01 to 214,367.99 13,229- (Net Income – 150,473) x (931 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, go to Form TD1. ... Personal Amounts Annual net income ($) Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant for Yukon ($) From – To 0.00 to 150,473.00 14,160.00 150,473.01 to 214,367.99 14,160- (Net Income – 150,473) × (1,862 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, go to Form TD1YT, 2020 Yukon Personal Tax Credits Return. ...

Step 5 – Federal tax Part A – Federal non-refundable tax credits Canada caregiver amount – Summary table Newcomers to Canada and emigrants Amounts for non resident dependants Line 30300 – Spouse or common-law partner amount Net income of spouse or common-law partner Line 30400 – Amount for an eligible dependant Eligible dependant with an impairment in physical or mental functions Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or over Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older Lines 30499 and 30500 – Canada caregiver amount for infirm children under 18 years of age Line 30800 – Base CPP or QPP contributions through employment income CPP working beneficiaries Making additional CPP contributions Overpayment Line 31000 – Base CPP or QPP contributions on self-employed and other earnings Line 31200 – Employment insurance premiums through employment Insurable earnings Overpayment Request for refund of EI contributions Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31220 – Volunteer firefighters’ amount (VFA) Line 31240 – Search and rescue volunteers’ amount (SRVA) Line 31270 – Home buyers' amount Line 31285 – Home accessibility expenses Eligible expenses Ineligible expenses Condominium and co-operative housing corporations Other governemnt grants or credits Vendor rebates or incentives Business or rental use of part of an eligible dwelling Line 31300 – Adoption expenses Eligible adoption expenses include Reimbursement of an eligible expense Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a child Line 32400 – Tuition amount transferred from a child Amounts claimed by student's spouse or common law partner No amounts claimed by student's spouse or comoon law partner Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2002 or later Eligible medical expenses Line 33199 – Allowable amount of medical expenses for other dependants Step 5 – Federal tax Part A – Federal non-refundable tax credits Claim the non-refundable tax credits that apply to you on lines 30000 to 34900, using your information slips along with the instructions provided on your return and on any applicable worksheet, schedule, and form. ... Claims made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. ... Line 31200 – Employment insurance premiums through employment Find your situation and follow the instructions that apply to you. ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Tax rates and income thresholds For 2023, the Yukon tax rates and income thresholds are: Chart 2 – 2023 Yukon tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 53,359.00 0.0640 0 53,359.01 106,717.00 0.0900 1,387 106,717.01 165,430.00 0.1090 3,415 165,430.01 500,000.00 0.1280 6,558 500,000.01 and over 0.1500 17,558 Canada Employment Amount The non-refundable tax credit for CEA is built into the territorial payroll deductions tables. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (4,015.00) (6) Annual taxable income $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Yukon: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.09 $4,827.23 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,387.00) (16) Territorial tax on income for Yukon (line 14 minus line 15) $3,440.23 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1YT $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year. × 0.064 (19) Total territorial tax credits − (1,298.32) (20) Total territorial tax payable for the year (line 16 minus line 19) $2,141.91 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20). ...

Part B – Federal tax on taxable income Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal divident tax credit Line 40427 – Minimum tax carryover Minimum tax (line 41700 of your return) Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to not purchasing replacement shares in a Quebec labour-sponsored fund Part B – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Part B of your return. ... Line 40424 – Federal tax on split income Tax on split income (TOSI) applies to certain types of income of a child born in 2002 or later, as well as to amounts received by adult individuals from a related business. ... You also may have to complete Form 428 or Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, to calculate additional provincial or territorial tax for minimum tax purposes. ...

¶s 18-24 (portions of former ¶ 7) contain the CCA classification of various types of pipeline appendages, including those described in new paragraph (j) to Class 7. ... New ¶ 28 provides a discussion about assets included in the new schedules appended to the bulletin. ¶s 29-30 (a portion of former ¶ 4) describe certain property that is excluded from depreciable property. ¶ 31 (former ¶ 2) has been revised to include the legislative amendments to the definitions of CEE and CDE that specifically exclude depreciable property from being CEE or CDE. ...

Step 5 – Federal tax Step A of Schedule 1 – Federal non-refundable tax credits Canada caregiver amount – Summary table Newcomers to Canada and emigrants Amounts for non resident dependants Line 303 – Spouse or common-law partner amount Net income of spouse or common-law partner Line 304 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older How to claim this amount Line 305 – Amount for an eligible dependant Eligible dependant with an impairment in physical or mental functions If you were a single parent Line 307 – Canada caregiver amount for other infirm dependants age 18 or older Claims made by more than one person Line 308 – CPP or QPP contributions through employment CPP working beneficiaries Making additional CPP contributions Tax exempt employment income earned by a registered Indian or a person entitled to be registered as an Indian under the Indian Act Overpayment Request for refund of CPP contributions Line 312 – Employment insurance premiums through employment Insurable earnings Overpayment Request for refund of EI contributions Line 313 – Adoption expenses Eligible adoption expenses include Reimbursement of an eligible expense Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Line 324 – Tuition amount transferred from a child Amounts claimed by student’s spouse or common-law partner No amounts claimed by student’s spouse or common-law partner Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later Eligible medical expenses Line 331 – Allowable amount of medical expenses for other dependants Lines 352 and 367 – Canada caregiver amount for infirm children under 18 years of age Line 362 – Volunteer firefighters’ amount (VFA) and Line 395 – Search and rescue volunteers’ amount (SRVA) Line 367 – Canada caregiver amount for infirm children under 18 years of age Line 369 – Home buyers’ amount Line 375 – Provincial parental insurance plan (PPIP) premiums paid Line 395 – Search and rescue volunteers’ amount (SRVA) Line 398 – Home accessibility expenses Eligible expenses Ineligible expenses Condominium and co-operative housing corporations Other government grants or credits Vendor rebates or incentives Business or rental use of part of an eligible dwelling Step 5 – Federal tax Step A of Schedule 1 – Federal non-refundable tax credits Claim the non-refundable tax credits that apply to you on lines 300 to 349, using your information slips along with the instructions provided on your Schedule 1 and on any applicable worksheet, schedule, and form. ... Line 308 – CPP or QPP contributions through employment CPP and QPP rates are different. ... Line 367 – Canada caregiver amount for infirm children under 18 years of age See Line 352. ...

Taxable sale of real property – recipient reports and pays the GST/HST Contribute your suggestions for online services How to adjust GST/HST returns for misreported RITCs Bare trusts, nominee corporations and joint ventures – Notice284 Prescribed rates of interest What's new in publications Enquiries Federal Budget 2014 On February 11, 2014, the Minister of Finance tabled Federal Budget 2014 (the budget), which proposed amendments to the Excise Tax Act and the Excise Act, 2001. ... For more information on self-supplies of housing, see GST/HST Memorandum 19.2.3, Residential Real Property – Deemed Supplies. ... Taxable sale of real property – recipient reports and pays the GST/HST Generally, a person who makes a taxable supply by way of sale must collect the GST/HST from the recipient of the supply. ...

The “50% rule” referred to in ¶ 33 does not apply when making this calculation. ... A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Except as noted in ¶ 24(a), where a pipeline is included in Class 41 (see ¶ 15(a) and (b)), any appendage to it will also be included in that class. 20. ...

Form SK428 – Saskatchewan Tax Use this form to calculate your provincial taxes and credits to report on your return. ... Fill out Part C – Saskatchewan tax Complete this part to calculate your Saskatchewan tax. ... Contributors From: Canada Revenue Agency Ministry of Finance – Saskatchewan Page details Date modified: 2025-01-21 ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The employee’s maximum premium is calculated as follows: In Ontario: $30,000 × 1.63% = $489.00 In Quebec: $31,500 × 1.27% = $400.05 Totals: $61,500 = $889.05 Canada Revenue Agency and Revenu Québec will reconcile adjustments to EI and QPIP premiums for trans-border employees. ... The QPP contributions and the EI premiums are: QPP contributions = 0.0640 × ($1,400 – ($3,500/52)) = $85.29 EI premiums = 0.0127 × $1,400 = $17.78 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,400.00 (2) Minus CPP/QPP additional contribution ($85.29 × (0.0100/0.0640)) 13.33 the RRSP contributions * 80.00 − $(93.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,306.67 (4) Net annual income ($1,306.67 × 52 weeks) $67,946.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income $67,946.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate based on Chart 1 $67,946.84 × 0.205 $13,929.10 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $10,994.10 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the Form TD1 $15,000.00 the QPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,407.40) ($85.29 × (0.0540/0.0640) × 52) 3,407.40 the Quebec EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $781.05) * 781.05 the QPIP premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $449.54) * 359.84 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,916.29 * Note When the maximum QPP contributions, QPIP premiums or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits 3,137.44 (13) Basic federal tax (line 9 minus line 12) $7,856.66 (14) Minus federal abatement, for Quebec only, 16.5% of the amount on line 13 − (1,296.35) (15) Total federal tax payable for the year (line 13 minus line 14) $6,560.31 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (16) Tax deduction for the pay period: Divide the amount on line 15 by the number of pay periods in the year (52) $126.16 Page details Date modified: 2022-12-23 ...