Search - 教育部《义务教育课程方案（2023年版）》

Pursuant to paragraphs 66(12.6)(b.2) and 66(12.62)(b.2), CEE and CDE as it relates to oil, gas, and coal activities can no longer be renounced to a FTS shareholder under FTS agreements made after March 2023. 1.25 Guide T100 – Instructions for the Flow-Through Share Program, provides information on reporting procedures regarding the flow-through share program. ... Once a taxpayer claims an investment tax credit for an expenditure as either a flow-through mining expenditure or a flow-through critical mineral mining expenditure, the taxpayer is not able to subsequently amend their claim in order to change the type of investment tax credit claimed for that expenditure. 1.34 Effective March 28, 2023, lithium is added to the list of minerals included in subparagraph (d)(ii) of the definition of mineral resource in subsection 248(1). Consequently, expenditures related to the exploration of lithium brine deposits may qualify for an investment tax credit as a flow-through mining expenditure or flow-through critical mineral mining expenditure for expenditures incurred after March 27, 2023. ...

For example, a taxpayer who repays the outstanding portion within one year after the end of the tax year of the lender in which the effective date of January 1, 2023 occurs and meets all the requirements in subsection 15(2.6), will not have to include the amount of the outstanding portion in computing their income. 1.28 The exception in subsection 15(2.3) can apply where the debtor or borrower is a shareholder or a shareholder-employee. ... Subsection 15(2.31) also applies in respect of the outstanding portion of a loan made before 2023 that remains outstanding on January 1, 2023, as described in ¶ 1.26 and 1.27. ... Employee ownership trusts 1.63 Subsection 15(2.51) contains an exception to the application of subsection 15(2) to facilitate qualifying business transfers to employee ownership trusts that occur after December 31, 2023. ...

Proposed legislative change On August 4, 2023, the government announced a proposed legislative amendment that may apply when a taxpayer transfers an amount from an unregistered pension plan to their RRIF. ... If passed as proposed, the amendment will be deemed to come into force on the announcement date of August 4, 2023. 3.50 If pension assets and liabilities are transferred between unregistered pension plans and the transfer occurs outside the control or direction of the plan members (for example, upon the reorganization of the plan by the employer), neither constructive receipt nor subsection 56(2) will apply as a result of the transfer. ...

An enhanced first year allowance is available for Class 53 property that is AIIP and is acquired after 2023. ... Table 3 – Phase-out of the first-year enhanced CCA for Class 53 property Year Normal first-year CCA rate (Half-year rule) First-year enhanced CCA rate AII Implementation to 2023 25% 100% 2024 25% 75% 2025 25% 75% 2026 (See Note 3) Class 43 15% 55% 2027 Class 43 15% 55% 2028 onward Class 43 15% N/A Note 3: As indicated in Table 2, for the years 2026 and 2027, the enhanced CCA rate of 55% also applies to Class 43. ...

FHSAs came into force on April 1, 2023 and since that time have been subject to the prohibited investment rules. ...

Application This updated Chapter, which may be referenced as S4-F8-C1, is effective October 27, 2023. ...

Phase-out of enhanced first-year allowance Year Current first-year CCA (half-year rule) for class 43.1 Current first-year CCA (half-year rule) for class 43.2 First-year enhanced CCA Implementation – 2023 15% 25% 100% 2024 15% 25% 75% 2025 15% n/a 75% 2026 15% n/a 55% 2027 15% n/a 55% 2028 onward 15% n/a n/a 2.21.2 For property which is an accelerated investment property, after the year of acquisition, the general CCA calculations are applicable. ...

This amount, the unreduced maximum basic personal amount, was $15,000 in 2023 and has been indexed annually since then. ...

Application This updated Chapter, which may be referenced as S6-F4-C1, is effective March 17, 2023. ...

FHSAs came into force on April 1, 2023, and since that time have been subject to the advantage tax rules. 3.3 These rules mainly target abusive tax planning arrangements that seek to artificially shift value into or out of a registered plan while avoiding the statutory limit for contributions or the income inclusion for withdrawals (as applicable). ...