Search - 报销 发票日期 消费日期不一致

NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

B-103 For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

Line 362 – Volunteer firefighters' amount and Line 395 – Search and rescue volunteers' amount You can claim $3,000 for the volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA), but not both, if you meet the following conditions: you were a volunteer firefighter or a search and rescue volunteer during the year; and you completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. ... Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Date modified: 2017-01-03 ...

Online mail – Reduce your cost of doing business by saving time – go online Video: Manage online mail for businesses Video: Manage online mail for businesses Transcript Online mail is a simple to use service that allows businesses to receive most of their mail, like their notice of assessment or statements, from the Canada Revenue Agency (CRA) directly in My Business Account. ... How to register for online mail Signing up is easy – here are three ways you can register to receive online mail from the CRA: log in to My Business Account and select “Manage online mail” if you are an authorized representative, register or log in to Represent a Client to access My Business Account provide your email address when using the Corporation Internet Filing service and GST/HST NETFILE service When registering, you should provide the email address or addresses of account(s) that are regularly used. ... Correspondence that you can receive electronically Some examples of correspondence currently available through online mail include: notices of assessment (NOA) notices of reassessment (NORA) PD7A – statement of account for current source deductions statements letters The CRA continues to add more correspondence to our online mail service every year. ...

T2 Corporation – Income Tax Guide – What's New On this page... Is this guide for you? ... Debt parking – For foreign currency debt that meets the conditions to become a parked obligation after March 21, 2016, rules will be introduced so that any foreign exchange gain on a foreign currency debt will be realized when the debt becomes a parked obligation. ... Life insurance policies – Some taxpayers have structured their affairs so that the insurance benefit limit may not apply, resulting in an artificial increase in either a corporation’s capital dividend account balance or the adjusted cost base of a partnership interest. ...

Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries ETSL74 March 2010 Effective April 1, 2010 all excise tax licensing requests and related enquiries will be handled by the Excise Taxes and Other Levies Unit at Headquarters in Ottawa. ...

For more information, see CPP/EI Explained – Employees and self-employed workers – Responsibilities, benefits, and entitlements. ... You can find more information in paragraphs 18 and 19 of Bulletin IT73 – The Small Business Deduction. ... For information on what the Canada Revenue Agency looks at when determining the employment status of placement/employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained – Placement/Employment Agencies. ...

Example To determine the value of the consideration payable for a unit with a stated price net of rebate of $200,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $200,000 ÷ 103.2% = $193,798.45 Once the value of the consideration is determined, the amount of the tax payable and the amount of the new housing rebate may be determined as follows: Tax payable = Consideration × 5% = $193,798.45× 5% = $9,689.92 New housing rebate = Tax payable × 36% = $9,689.92 × 36% = $3,488.37 Rebate factor changes 13. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 – (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) Table method Stated Price Net of Rebate Consideration GST Payable GST New Housing Rebate $365,000 $353,414.20 $17,670.71 $6,084.91 $370,000 $357,906.56 $17,895.33 $5,801.89 $375,000 $362,398.92 $18,119.95 $5,518.87 $380,000 $366,891.28 $18,344.56 $5,235.85 $385,000 $371,383.65 $18,569.18 $4,952.83 $390,000 $375,876.01 $18,793.80 $4,669.81 $395,000 $380,368.37 $19,018.42 $4,386.79 $400,000 $384,860.74 $19,243.04 $4,103.77 $405,000 $389,353.10 $19,467.65 $3,820.75 $410,000 $393,845.46 $19,692.27 $3,537.74 $415,000 $398,337.83 $19,916.89 $3,254.72 $420,000 $402,830.19 $20,141.51 $2,971.70 $425,000 $407,322.55 $20,366.13 $2,688.68 $430,000 $411,814.91 $20,590.75 $2,405.66 $435,000 $416,307.28 $20,815.36 $2,122.64 $440,000 $420,799.64 $21,039.98 $1,839.62 $445,000 $425,292.00 $21,264.60 $1,556.60 $450,000 $429,784.37 $21,489.22 $1,273.58 $455,000 $434,276.73 $21,713.84 $990.57 $460,000.00 $438,769.09 $21,938.45 $707.55 $465,000.00 $443,261.46 $22,163.07 $424.53 $470,000.00 $447,753.82 $22,387.69 $141.51 $472,500.00 $450,000.00 $22,500.00 $0.00 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – (36% × (5% × C) P = C + 0.05C – (0.36 × 0.05C) P = C + 0.05C – 0.018C P = 1.032 C C = P ÷ 1.032 Return to footnote 1 referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebate and C is the value of the consideration, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – {[($450,000 – C) ÷ $100,000] × $6,300} P = C + 0.05C – {[$4.5 – (C ÷ $100,000)] × $6,300} P = 1.05C – $28,350 + ($6,300 × C ÷ $100,000) P = 1.05C – $28,350 + 0.063C P = 1.113C – $28,350 P + $28,350 = 1.113C C = (P + $28,350) ÷ 1.113 Return to footnote 2 referrer Date modified: 2007-12-13 ...

Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = (SPNR + $28,350) ÷ 1.213 = ($500,000 + $28,350) ÷ 1.213 = $435,572.96 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $435,572.96 × 15% = $65,335.94 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000 − Consideration) ÷ $100,000] = $6,300 × [($450,000 − $435,572.96) ÷ $100,000] = $908.90 Further information All GST/HST technical publications are available on the CRA website at cra.gc.ca/gsthsttech. ...

Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = (SPNR + $28,350) ÷ 1.213 = ($500,000 + $28,350) ÷ 1.213 = $435,572.96 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $435,572.96 × 15% = $65,335.94 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000 − Consideration) ÷ $100,000] = $6,300 × [($450,000 − $435,572.96) ÷ $100,000] = $908.90 Further information All GST/HST technical publications are available on the CRA website at www.cra.gc.ca/gsthsttech. ...