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GST/HST Ruling
9 April 2021 GST/HST Ruling 219060 - – [Public Service Body Rebate - Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […]
9 April 2021 GST/HST Ruling 219060- – [Public Service Body Rebate- Whether subsidies under the] Canada Emergency Wage Subsidy (CEWS) […] [are considered] government funding […] Unedited CRA Tags Public Service Body Rebate (GST/HST) Regulations-Section 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The “Total Revenue” denominator in the above formula (A + B + C- D) refers to funding received from both public and private sources in addition to government funding. These amounts include: * government funding that is identified as such in the NPO’s financial statements * income from investments (interest and dividends) * non-capital distributions from a trust to the NPO * loans from people with whom the NPO is not dealing at arm's length (for example, an NPO funds a related NPO through loans with unusually low interest rates). ...
GST/HST Ruling
17 January 2013 GST/HST Ruling 130479 - […] – Place of supply [in a Province] – [Intangible Personal Property and Services]
The [Organization] is the national […] for […]. The [Organization] is registered for GST/HST purposes. 2. The [Organization] was incorporated to pursue the following objectives: […] 3. […] 4. ... The [Organization] sponsors […] conferences held in various locations in Canada. […]. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Chapter 5 – Eligible capital expenditures
Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Chapter 5 – Eligible capital expenditures On this page… Find out what an eligible capital expenditure is Find out what an annual allowance is Find out what a cumulative eligible capital account is Transitional rules – Undepreciated capital cost balance Transitional rules – Deemed gain immediately before January 1, 2017 Transitional rules – Dispositions of former ECP Transitional rules – Non-arm's length dispositions of former ECP As of January 1, 2017, the eligible capital property (ECP) system was replaced with the new capital cost allowance (CCA) Class 14.1 with transitional rules. ... Transitional rules – Deemed gain immediately before January 1, 2017 You may be able to include an amount in your income in a tax year that straddles January 1, 2017. ... Transitional rules – Dispositions of former ECP Receipts related to expenditures incurred before January 1, 2017, cannot result in excess recapture when applied to reduce the balance of the new CCA class. ...
Current CRA website
T4032-MB-July Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2025
T4032-MB-July Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2025 Notice to the reader Publication T4032, Payroll Deductions Tables, is available in sections for each province and territory. ... Please note that you can also use the Payroll Deductions Online Calculator (PDOC) to quickly calculate federal and provincial payroll deductions Section A t4032mb-july-general-information.html [HTML] t4032-mb-7-25e.pdf [PDF] Section B(i)- Canada Pension Plan contributions tables 52 pay periods a year (Weekly) [PDF] 26 pay periods a year (Biweekly) [PDF] 24 pay periods a year (Semi-monthly) [PDF] 12 pay periods a year (Monthly) [PDF] Section B(ii) – Second additional CPP contributions table When the province or territory of employment is other than the province of Quebec [PDF] Section C- Employment Insurance premiums tables When the province or territory of employment is other than the province of Quebec [PDF] Sections D and E- Federal and Manitoba provincial tax deductions tables 52 pay periods a year (Weekly) [PDF] 26 pay periods a year (Biweekly) [PDF] 24 pay periods a year (Semi-monthly) [PDF] 12 pay periods a year (Monthly) [PDF] Last update: 2025-06-27 Related document: T4032 Payroll Deductions Tables Thank you for your feedback Page details Date modified: 2025-06-27 ...
Archived CRA website
ARCHIVED - 5013-G – General Guide for Non-Residents – 2007 – General Information
Basic personal amount (line 300) – The amount has increased to $9,600. ... Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...
Current CRA website
T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023
T4032-MB, Payroll Deductions Tables – CPP, EI, and income tax deductions – Manitoba – Effective July 2023 Notice to the reader Publication T4032, Payroll Deductions Tables, is available in sections for each province and territory. ...
News of Note post
7 January 2018- 5:57pm Mac & Mac – Tax Court of Canada denies SR&ED claims because of inadequate notes of the work done Email this Content Mac & Mac was approached by a potential client to use its expertise in hydrodemolition to develop a technique to remove the worn inner linings from pipelines, so that the necessity of replacing them would be eliminated. Mac & Mac used numerous different approaches to applying high-pressure water to this end. In denying Mac & Mac’s SR&ED claims, Graham J stated: Mac & Mac’s claims … do not meet the last test [in Northwest Hydraulic which] … requires Mac & Mac to have kept detailed records of hypotheses, tests and results as the work progressed. … There is simply no way that someone, even someone very experienced in the industry, could hope to replicate or confirm Mac & Mac’s results from [its] notes. ...
GST/HST Interpretation
20 December 2011 GST/HST Interpretation 122310 - GST/HST Interpretation - Production Proxy to be used by the [...] [Division] of [...] [Company X], and possible refund for the provincial portion of the HST for [...] repair parts
Through an agreement with [...] [Company Y], [Company X] provides [...], tools, appliances, equipment, supplies and other accessories, as well as the services and facilities necessary to carry out [...] [A] of [...] [B]. The [A] of [B] under the agreement is significantly larger in scope than a mere repair [...]. In [yyyy-yyyy], [Company X's] gross revenues were $[...] for the services that it provides, and $[...] for the [...] ...
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] -- summary under Subsection 259(2)
22 December 2020 GST/HST Interpretation 209955- – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]-- summary under Subsection 259(2) Summary Under Tax Topics- Excise Tax Act- Section 259- Subsection 259(2) CEWS and TWS did not count towards 40% government funding A non-profit organization (NPO) generally is entitled to GST/HST public service body rebates if the percentage of its “government funding” (defined in s. 2 the Public Service Body Rebate (GST/HST) Regulations) is at least 40%. ... CRA concluded that the CEWS was not government funding under the definition, given that it “is a refund in respect of income taxes imposed under the ITA” and it “is not paid for the purpose of financially assisting the NPO in carrying out the purposes of the NPO. “ CRA applied a somewhat similar analysis to find that the 10% temporary wage subsidy for employers program also did not count as government funding. ...
22 December 2020 GST/HST Interpretation 209955 - – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […] -- summary under Government Funding
22 December 2020 GST/HST Interpretation 209955- – Public Service Body Rebate – Whether subsidies under certain programs are considered government funding] […]-- summary under Government Funding Summary Under Tax Topics- Excise Tax Act- Regulations- Public Service Body Rebate (GST/HST) Regulations- Section 2- Government Funding CEWS received by an NPO does not qualify as government funding for GST/HST PSB rebate purposes Are the Canada emergency wage subsidy (“CEWS”) and the 10% temporary wage subsidy for employers (“TWS”) programs considered government funding for purposes of s. 2 the Public Service Body Rebate (GST/HST) Regulations? After noting that s. 2 excluded a “refund, rebate or remission of, or credit in respect of, taxes” and referenced a purpose of “financially assisting the particular person in carrying out the purposes of the particular person” and further indicating that the purpose of the two programs was to “re-hire workers previously laid off as a result of COVID-19, help prevent further job losses, and better position businesses to resume normal operations following the crisis,” CRA found that the CEWS was not government funding under s. 2, given that it “is a refund in respect of income taxes imposed under the ITA” and it “is not paid for the purpose of financially assisting the NPO in carrying out the purposes of the NPO. “ Regarding the TWS, it also noted that an eligible employer does not reduce its deductions from its employees’ pay and remits less to the Receiver General. ...