Search - 水晶光电 行业地位 发展趋势

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ... Corporation Controlled by Corporate Trustee – Subsection 256(5) ¶ 11. ...

Part A – Federal tax on taxable income Part B – Federal non-refundable tax credits What amounts can you claim? Schedule B, Allowable Amount of Non-Refundable Tax Credits Canada caregiver amount (information applies to lines 30300, 30400, 30425, 30450 and 30500 of your return) Amounts for non-resident dependants Line 30300 – Spouse or common-law partner amount Line 30400 – Amount for an eligible dependant Line 30800 – Base CPP or QPP contributions through employment income Line 31000 – Base CPP or QPP contributions on self-employment and other earnings Line 31200 – Employment insurance premiums through employment Line 31205 – Provincial parental insurance plan (PPIP) premiums paid Line 31210 – PPIP premiums payable on employment income Line 31350 – Digital news subscription expenses Line 31600 – Disability amount (for self) Line 31800 – Disability amount transferred from a dependant Line 32400 – Tuition amount transferred from a child Line 33099 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2003 or later Line 33199 – Allowable amount of medical expenses for other dependants Part A – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Part A of your return. ... This section does not provide supplementary information for ⬤▮▲ line 30000, ⬤▮▲ line 30100, ⬤▮▲ line 30425, ⬤▮▲ line 30450, ⬤▮▲ line 30499, ⬤▮▲ line 30500, ⬤ line 31215, ⬤▮▲ line 31217, ⬤▮▲ line 31220, ⬤▮▲ line 31240, ⬤▲ line 31260, ⬤▮▲ line 31270, ⬤▮▲ line 31285, ⬤▮▲ line 31300, ⬤▲ line 31400, ⬤▮▲ line 31900, ⬤▮▲ line 32300, ⬤▮▲ line 32600, and ⬤▮▲ line 34900, as the instructions on the return or in other information products provide the information you need. ...

The formula is: Where NI* ≤ $150,473, BPAYT = $13,229 Where $150,473 < NI* < $214,368, BPAYT**= $13,229- (NI*- $150,473) × ($931 / $63,895)*** Where NI* ≥ $214,368, BPAYT = $12,298 * Variable NI represents Net Income = A + HD ** If the BPAYT has three or more digits after the decimal point, increase the second digit after the decimal point by one if the third digit is five or more, and drop the third digit. ... T2 = T4 + V1 – S – LCP If the result is negative, T2 = $0. Where: T4 = (V × A) – KP – K1P – K2P – K3P – K4P V and KP are based on 2020 index values for A see the Rates (R, V), income thresholds (A), and constants (K, KP) for 2020 Table 4.1 in Chapter 4. K1P = 0.064 × TCP K2P = [(0.064 × (P × C, maximum $2,898.00)) + (0.064 × (P × EI, maximum $856.36))] K4P = The lesser of: (i) 0.064 × A*; and (ii) 0.064 × CEA CEA is an indexed amount. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1997 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Lines 55 to 59 – Yukon surtax Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2014? ... Line 5804 – Basic personal amount Claim $11,138. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1997 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Lines 55 to 59 – Yukon surtax Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2014? ... Line 5804 – Basic personal amount Claim $11,138. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1997 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Lines 55 to 59 – Yukon surtax Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2014? ... Line 5804 – Basic personal amount Claim $11,138. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1996 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2013? ... Line 5804 – Basic personal amount Claim $11,038. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1996 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2013? ... Line 5804 – Basic personal amount Claim $11,038. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...

Completing your Yukon forms Form YT428, Yukon Tax Step 1 – Yukon non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5825 – Amount for children born 1996 or later Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5834 – Canada employment amount Line 5835 – Public transit amount Line 5838 – Children's fitness amount Line 5841 – Children's arts amount Line 5833 – Adoption expenses Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition, education, and textbook amounts Line 5860 – Tuition, education, and textbook amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Step 2 – Yukon tax on taxable income Step 3 – Yukon tax Line 45 – Yukon tax on split income Line 53 – Yukon additional tax for minimum tax purposes Line 61 – Territorial foreign tax credit Lines 64 to 77 – Yukon low-income family tax credit Form YT479, Yukon Credits Lines 1 to 4 – Yukon political contribution tax credit Lines 5 to 14 – Small business investment tax credit Lines 15 to 24 – Labour-sponsored venture capital corporation tax credit Line 25 – Research and development tax credit Line 27 – Yukon First Nations income tax credit For more information What's new for 2013? ... Line 5804 – Basic personal amount Claim $11,038. Line 5808 – Age amount You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. ... Step 2 – Yukon tax on taxable income Enter on line 36 your taxable income from line 260 of your return. ...