Search - 枣庄市市中区 智博公考 地址 电话

Prorated maximum contribution for 2016: ($54,900 – 3,500) × 6/12 × 4.95% = $1,272.15 (6/12 represents the number of pensionable months divided by 12). ... Prorated maximum contribution for 2016: ($54,900 – 3,500) × 2/12 × 4.95% = $424.05 (2/12 represents the number of pensionable months divided by 12). ... Prorated maximum contribution for 2016: ($54,900 – 3,500) × 7/12 × 4.95% = $1,484.18 (7/12 represents the number of pensionable months divided by 12). ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 1. ... The obligations for the upcoming years include the following: 2009 2008 (in thousands of dollars) 2008-2009 – 5,443 2009-2010 4,110 – 2010-2011 4,110 – 2011-2012 4,110 – 2012-2013 2,054 – Total future minimum lease payments 14,384 5,443 Less: imputed interest (3.32%) 822 77 Balance of lease obligations for capital assets 13,562 5,366 7. ... The estimated costs for significant services received without charge include: 2009 2008 (in thousands of dollars) Employer’s contribution to the health and dental insurance plans – Treasury Board Secretariat 187,748 154,143 Legal services – Justice Canada 57,508 50,761 Audit services – Office of the Auditor General of Canada 1,858 2,470 Payroll services – Public Works and Government Services Canada 1,814 1,589 Workers’ compensation benefits – Human Resources and Skills Development Canada 1,386 2,090 250,314 211,053 (b) Payables and receivables outstanding at year-end with related parties: 2009 2008 (in thousands of dollars) Accounts receivable (Note 4) 2,423 17,969 Accounts payable 33,398 12,937 12. ...

For a spousal or common-law partner RRIF, print or type yes “ Y ” in box 26. ... Step 6: Calculate the following: the amount in Step 4 minus the amount in Step 5 ($8,000 − $4,000 = $4,000) Step 7: Calculate the following: 1 minus (the amount in Step 6 ($4,000) divided by the amount in Step 3 ($104,000)), (1 − 0.03846153 = 0.96153846). ... Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

Worksheet 2 – Example 1 Example Corporation A has estimated its tax for 2016 at $900,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $75,000) Description Amount Part I tax payable 900,000 Part VI tax payable + Part VI.1 tax payable + Part XII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 900,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XII.1 tax, as well as provincial and territorial tax = 900,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 900,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 75,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 – Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

Net rental income ─ line 126 of the return This is rental income after expenses. ... PDF format (with headings) Table 1a ─ FEDS for All Returns ─ 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income ─ 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income ─ 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income ─ 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income ─ 2014 tax year Table 2 ─ FEDS for All Returns, by Age ─ 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts ─ 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year CSV format (raw data, with single row header) Table 1a ─ FEDS for All Returns – 2014 tax year Table 1b ─ FEDS for All Returns, by Total Income – 2014 tax year Table 1c ─ FEDS for All Returns, Males, by Total Income – 2014 tax year Table 1d ─ FEDS for All Returns, Females, by Total Income – 2014 tax year Table 1e ─ FEDS for All Returns, by Source of Income – 2014 tax year Table 2 ─ FEDS for All Returns, by Age – 2014 tax year Table 3 ─ FEDS, Tax-Free Savings Accounts – 2014 tax year Table 4 ─ FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2014 tax year Province or territory tables In some cases, the totals of the figures in the tables may not match the total shown due either to rounding or to editing for confidentiality purposes. PDF format (with headings) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut CSV format (raw data, with single row header) Table 1a – FEDS for All Returns – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1b – FEDS for All Returns, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1c – FEDS for All Returns, Males, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1d – FEDS for All Returns, Females, by Total Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 1e – FEDS for All Returns, by Source of Income – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 2 – FEDS for All Returns, by Age – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 3 – FEDS, Tax-Free Savings Accounts – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Table 4 – FEDS, Goods and Services Tax/Harmonized Sales Tax Credit Recipients – 2014 tax year Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Yukon Northwest Territories Nunavut Date modified: 2017-02-21 ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $3.0 billion, or 6.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $838.6 million or 21.0%. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Canadian Film or Video Production Tax Credit – Guide to Form T1131 Point. ... Subtotal – Amount C Enter the difference between line 421 and line 423. ... Subtotal – Amount J Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts I and J. ...

Audited Financial Statements – Administered Activities Previous page Next page Financial Statements Discussion and Analysis – Administered Activities Introduction The Financial Statements – Administered Activities reflect the total assets and liabilities, tax and non-tax revenues, expenses and recoveries, and cash flows administered by the Canada Revenue Agency on behalf of the Government of Canada, provinces, territories, First Nations, and other government organizations. ... Income Tax Revenues – Personal and Trust Personal Income Tax revenues increased by $255.8 million, or 0.5%. ... Income Tax Revenues – Corporate Corporate Income Tax revenues increased by $3.1 billion or 64.7%. ...

Box 11 – Recipient type On each T5008 slip, enter one of the following codes to identify the person for whom the transaction was made: Identification code Code Identification " 1 " individual (even if the SIN is not provided); " 2 " joint account; " 3 " corporation; or " 4 " other, for example, association, trust (fiduciary-trustee, nominee, or estate), club, or partnership. ... If you could not determine the value of the gold, you would complete boxes 22, 23, and 24 as follows: Box 22 – MET Box 23 – 20 OZ Box 24 – GOLD Report sections 85 and 85.1 transactions in these boxes as follows: Box 21 – Leave this box blank for these transactions. Box 22 – Enter "SHS". Box 23 – Enter the number of shares, units, or quantity of any other property or securities received as part of the proceeds of disposition. ...