Search - 江西农大 毛瑢
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Archived CRA website
ARCHIVED – Filing Penalty – Information Returns
ARCHIVED – Filing Penalty – Information Returns Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...
Current CRA website
Example – Sales journal – Month of July
Example – Sales journal – Month of July Example This sales journal is an example of how to record your income for the month of July Date Particulars Cash sales (1) Footnote 1 Credit sales (2) Footnote 1 Sales returns (3) Footnote 1 Total sales (4) Footnote 1 GST (5%) (5) Footnote 2 PST (8%) (6) Footnote 2 Payment on account (7) July 1 Daily sales $146.00 $27.00 $0 $173.00 $8.65 $13.84 $10.00 July 2 Daily sales $167.00 $36.25 $26.00 $177.25 $8.86 $14.18 $0 July 3 Daily sales $155.02 $19.95 $10.01 $164.96 $8.25 $13.20 $32.40 July 4 Daily sales $147.00 $29.95 $0 $176.95 $8.85 $14.16 $0 On July 1, you add up the sales invoices and cash register tapes. ...
Ruling summary
2018 Ruling 2018-0740931R3 F - deductibility of interest – convertible debentures -- summary under Subsection 20(3)
2018 Ruling 2018-0740931R3 F- deductibility of interest – convertible debentures-- summary under Subsection 20(3) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(3) s. 20(3) applicable to borrowed money used to redeem principal of convertible debentures A Canadian public company (ACo) will force the conversion of its outstanding convertible debentures, by issuing a notice to redeem them for their principal amount. ... It also ruled: Subsection 20(3) will be applicable to the portion of Loan 3 … corresponding to the aggregate principal amount of the outstanding Debentures … such that borrowed money will be deemed for purposes of the application of paragraph 20(1)(c) to be used for the purposes for which the outstanding Debentures were used or incurred. ...
24 June 2014- 11:13am Henco – Tax Court of Canada finds that compensation received for a destroyed business was completely tax-free Email this Content The Ontario government capitulated to Six Nations protesters, who occupied the subdivision property of the taxpayer (Henco), by passing a by-law prohibiting any use of the property (thereby rendering it valueless and (per C. ... The Queen, 2014 DTC 1161 [at 3528], 2014 TCC 192 under s. 9 – compensation payments, s. 12(1)(x), s. 14(5) – cumulative eligible capital, s. 23, General Concepts – fair market value – land, and General Concepts – evidence. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – Eligible capital expenditures
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – Chapter 6 – 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. ... For more information on changes to the ECP system, go to Explanatory Notes – Eligible Capital Property. ...
SCC (summary)
Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 DTC 5174 [at at 6466], 2013 SCC 65, [2013] 3 SCR 838 -- summary under Rectification & Rescission
., 2013 DTC 5174 [at at 6466], 2013 SCC 65, [2013] 3 S.C.R. 838-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Quebec documents did not implement common intention to defer tax Riopel Facts Mr. ...
Technical Interpretation - External summary
19 November 2012 External T.I. 2012-0459351E5 - Shale Gas Well Drilling Classification -- summary under Scientific Research & Experimental Development
19 November 2012 External T.I. 2012-0459351E5- Shale Gas Well Drilling Classification-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development In considering the conditions under which a shale gas well would qualify for Canadian development expense credits, CRA noted that drilling the well may qualify for scientific research and experimental development credits if done for "experimental development of a new technology. ...
TCC (summary)
Allegro Wireless Canada Inc. v. The Queen, 2021 TCC 27 -- summary under Scientific Research & Experimental Development
The Queen, 2021 TCC 27-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development software development qualified as SR&ED The taxpayer provided a software platform to its clients to allow them to communicate remotely with their workers through wireless handheld devices used to access their employer’s computer system, in a great variety of applications. ... Agencies, found (at para. 194) that the taxpayer “was attempting to develop a new product (its platform) that would work seamlessly with a multitude of devices that used different operating software and ran on the various operating systems of [its] clients” and similarly (at para. 202) that the work undertaken by the taxpayer was "for the purpose of achieving technological advancements that would allow [it] to create a new and/or better product” found that the project had various challenging elements and that these challenges could not be resolved with routine engineering, so that it was instead required to experiment to come up with hypotheses of things that it could test also noted (at para. 209) the projects “were the same or similar to projects in respect of which the Appellant received grants from the National Research Council of Canada” Before allowing the appeal, he stated (at para. 208) … I have concluded that when the Appellant conducted the projects at issue, it formulated hypotheses specifically aimed at reducing the identified technological uncertainty, followed appropriate procedures on testing, including the formulation, testing, and modification of hypotheses, and maintained a detailed record of the hypotheses tested and results achieved as the work progressed. ...
TCC (summary)
Béton mobile du Québec Inc. v. The Queen, 2019 TCC 278 -- summary under Scientific Research & Experimental Development
The Queen, 2019 TCC 278-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development there can be reasonable certainty as to a successful outcome if the means of achieving it are uncertain The taxpayer (BMQ) used mobile concrete mixers to provide concrete at the site of construction or major repair projects. ...
News of Note post
8 March 2024- 12:01am 3295940 Canada – Federal Court of Appeal finds no abuse in a tax plan producing the same gain as if the ultimate shareholder had directly used its high outside basis for its investment Email this Content The taxpayer (3295) was a holding company with a minority shareholding in a target company (Holdings) with a low ACB, whereas 3295’s parent (Micsau) had a high ACB for its 3295 shares. ... Thus, the “series’ overall result [was] consistent with the object, spirit and purpose of the capital gains regime as previously identified by this Court—that is, to tax real economic gains: Triad Gestco … “. ...