Search - 水晶光电 行业地位 发展趋势

For additional information, refer to paragraphs 2.33 – 2.35 of Income Tax Folio S1-F3-C2, Principal Residence. ...

The third sentence of the second paragraph of the Summary has been updated to remove the reference to the Video Series – Canadian students and income tax, as these videos are no longer available. ¶3.18 has been revised to remove the words “on or after October 31, 2011” which followed the word “enjoyed” in the first sentence. ...

A non-arm's length relationship is suggested when... the services performed by the employee are integral to the employer's business activity and are important to its operation; the services performed by the employee are an accessory to the employer's business (not integral to it), the work would normally be considered too insignificant or irrelevant to the employer's trade or business to warrant the expense of hiring an employee to perform these services (and there is no reasonable justification); the employer has historically employed an employee to perform this work, or the work requires ongoing performance and the employer has employed someone else to perform it before and after the employee's period of employment; the employer had historically not employed anyone to perform the same work, or had not required the services of an employee to have the same work completed before or after the period in question (and there is no reasonable justification); the employee possesses the necessary skills and qualifications that other employees would possess to perform the required work. the employee does not have the necessary qualifications, licenses, certifications, or experience to perform the job – particularly if the rate of pay does not reflect the employee's low qualification level (and there is no reasonable justification). ...

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...

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

For information on how to make a general or technical enquiry on excise taxes and other levies, go to Contact Information – Excise and Specialty Tax Directorate. ...

If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

(T3RCA)- Format and error detection error codes Line Description 543 Field 602 for Current year’s employer contributions does not equal the amount at field 6021. 544 Field 603 for Current year’s member contributions does not equal the amount at field 6031. 545 Field 604 for Current year’s amount transferred from another RCA trust does not equal the amount at field 6041. 546 Payroll account number / non-resident remittance account number is invalid. ...

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...

Universities & public colleges Note: These provisions do not include meal plans at a university or public college. ...