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Old website (cra-arc.gc.ca)

Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products. ...
Old website (cra-arc.gc.ca)

Report on Plans and Priorities 2014–15

Over the planning period, the CRA will: launch the Self-Assessment and Learning Tool for SR&ED applicants (Budget 2012 = self assessment eligibility tool) monitor the results of our Formal Pre-approval Process pilot for SR&ED claims SERVICE EXCELLENCE: Making sure SR&ED claimants get the right support when they need it The CRA is working to ensure new SR&ED claimants have the right support, when they need it most. ...
Old website (cra-arc.gc.ca)

Summary of the Corporate Business Plan 2016-2017 to 2018-2019

The CRA recognizes small businesses continue to be Canada's engine for job creation for example, the number of self‐employed individuals has grown by 64% over the past 30 years. ...
Old website (cra-arc.gc.ca)

Exploring the potential impacts of compliance communications on taxpayer perceptions about tax cheating

Three of the examples were about individuals caught for tax evasion, and there were several common elements to how participants reacted to descriptions of individual cases: The particular circumstances of any one case e.g., the individual’s occupation, type of tax fraud, dollar amounts involved, etc.-- can limit its perceived direct target in terms of a deterrence message. ...
Old website (cra-arc.gc.ca)

Guidelines for applying sanctions

Sanction A financial penalty, or a suspension of the charity's status as a qualified donee along with its ability to issue official donation receipts. ...
Old website (cra-arc.gc.ca)

Registered Retirement Savings Plans

In addition to giving instructions to submit the receipt with the contributor's income tax return, the receipt has to include the following: (a) the name of the issuer of the RRSP; (b) the signature of an authorized official (we will accept a facsimile signature as long as the receipts are numbered serially and a copy is kept at the issuer's head office); (c) the contract or arrangement number; (d) the name, address, and social insurance number of the annuitant; (e) the name and social insurance number of the contributor if other than the annuitant; (f) the total amount of premiums paid; (g) the dates of payment of premiums (the receipt may show the amount received in the initial 60 days of the year and the amount received during the remainder of the year); and (h) whether the contributions (premiums) were in whole or in part in kind, using the following text: Contributions were in whole or in part in kind. () (check) You should advise the annuitant to submit an explanation of any contribution in kind with his or her income tax return. 34. ...
Old website (cra-arc.gc.ca)

GST/HST information for freight carriers

Use Form RC160, Remittance Voucher Interim Payments to make instalment payments for the GST/HST. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax: British Columbia New Housing Rebate

Pamphlet RC4405, GST/HST Rulings Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ...
Old website (cra-arc.gc.ca)

Information for entities holding accounts with Canadian financial institutions

Under the agreement with the U.S. and under the CRS, financial institutions have to follow the due diligence procedures by reviewing information in their records or that is publicly available and / or collecting information from their account holders to identify entity account holders that are non-residents, as well as entity account holders that are controlled by non-residents or U.S. citizens. ...
Old website (cra-arc.gc.ca)

Transfer of Property to a Corporation Under Section 85

Subsection 85(1.3) defines the term " wholly owned corporation." 24. ...

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