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– Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries

Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries ETSL74 March 2010 Effective April 1, 2010 all excise tax licensing requests and related enquiries will be handled by the Excise Taxes and Other Levies Unit at Headquarters in Ottawa. ...

Canada Pension Plan and Employment Insurance Explained – Information Technology Consultants – Employees or Self-Employed Workers?

For more information, see CPP/EI Explained – Employees and self-employed workers – Responsibilities, benefits, and entitlements. ... You can find more information in paragraphs 18 and 19 of Bulletin IT73 – The Small Business Deduction. ... For information on what the Canada Revenue Agency looks at when determining the employment status of placement/employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained – Placement/Employment Agencies. ...

22 September 1993 External T.I. 9304125 - Réorganisation papillon — Transaction préliminaire

22 September 1993 External T.I. 9304125- Réorganisation papillon — Transaction préliminaire Unedited CRA Tags 55(2), 55(3)(b) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 31 SUJET: RÉORGANISATION PAPILLON — TRANSACTION PRÉLIMINAIRE Monsieur X Monsieur Y | | | | | |50% 50% | | | | | | 50% | ----------------------------- |50% |------------------------------ | | ---------- --------- | XCO | | YCO | ---------- ---------- Monsieur X et Monsieur Y ne sont pas liés.- XCO et YCO sont des CEPE.- Monsieur X et Monsieur Y qui sont en conflit veulent continuer leurs affaires de façon séparée. ... C. Fusion de XCO et YCO afin de former Newco. La structure corporative serait la suivante, immédiatement avant le début des transactions Papillons. Monsieur X Monsieur Y | | 50% | | 50% | | ---------------|-----|-------------- ------------ ------------| NEWCO |----------- | ------------ | 100% | | 100% | | ------------- ------------ | Filiale X | | Filiale Y | ------------- ------------ Les transactions décrites ci-dessus sont très coûteuses pour finalement aboutir à la même structure que si l'on pouvait dès le départ interposer Newco. ...

S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs

This would result in the following payments: $1,000 to the TFSA (40% × 5% × $50,000); $5,000 to the RRSP (40% × 5% × $250,000); and $4,000 to the taxable account (40% × 5% × $200,000). ... This means that the initial TFSA advantage is $1,500 ($2,500 – (40% × 5% × $50,000)). The initial RRSP advantage is $2,500 ($7,500 – (40% × 5% × $250,000)). ...

17 June 1992 Administrative Letter 9201386 F - Replacement & Qualified Farm Property - Foreign

17 June 1992 Administrative Letter 9201386 F- Replacement & Qualified Farm Property- Foreign Unedited CRA Tags 44(5), 110.6(1) qualified farm property (a) June 17, 1992 Audit Technical Manufacturing Industries, Support Division Partnerships and Trusts Division Attention: Phil Jolie G. ... However, in 1988 the relevant words were changed from " real property that has been used..... in the course of carrying on the business of farming in Canada and for the purposes of this definition property will be considered to have been used in the course of carrying the business of farming in Canada if... ...

1 February 1993 External T.I. 9220440 - Revenu gagné ou revenu protégé ou — Safe Income

X Ltée JVM = 2 200 PBR = 600 Bien A: JVM = 1 500 PBR = 100 B: JVM = 0 PBR = 500 C: JVM = 700 Capital-actions = 600 PBR = 700 Revenu gagné ou réalisé = 700 A Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple un X Ltée JVM = 2 100 PBR = 600 B Ltée: JVM = 1 500 PBR = 100 C Ltée: JVM = 600 PBR = 500 Capital-actions = 600 Revenu gagné ou réalisé = Néant A Ltée JVM = 1 500 JVM = 600 PBR = 100 PBR = 500 Biens: JVM = 1 500 Biens: JVM = 600 PBR = 600 PBR = 600 Revenu gagné ou réalisé = 500 Revenu gagné ou réalisé = 100 Capital-actions = 100 Capital-actions = 500 B Ltée C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ... Exemple deux X Ltée JVM = 1 500 PBR = 600 B Ltée: JVM = 1 500 PBR = 100 C Ltée: JVM = 0 PBR = 500 Capital-actions = 600 Revenu gagné ou réalisé = Néant A Ltée JVM = 1 500 JVM = 0 PBR = 100 PBR = 500 Biens: JVM = 1 500 Biens: Néant PBR = 600 Revenu gagné ou réalisé = 500 Revenu gagné ou réalisé = (500) Capital-actions = 100 Capital-actions = 500 B Ltée C Ltée X Ltée a constitué en corporation A Ltée et a souscrit à 600 $ d'actions de celle-ci. ...

1 September 1989 Ministerial Correspondence 58434 F - Effect of SR & ED Investment Tax Credits on Calculation of "Safe Income on Hand"

1 September 1989 Ministerial Correspondence 58434 F- Effect of SR & ED Investment Tax Credits on Calculation of "Safe Income on Hand" Unedited CRA Tags 55(2), 55(5), 127(5), 12(1)(t) 19(1) File No. 5-8434 D. Watson (613) 957-2121 September 1, 1989 Dear Sirs: Re: Subsection 55(2), 55(5) and 127(5) of the Income Tax Act (the "Act") This is in reply to your letter dated July 25, 1989. ... Year 1 Taxable Income $3,000 Tax 40% $1,200 Less ITC 350 850 Safe income on hand 2,150 Year 2 Taxable Income Before 12(1)(t) $4,000 Add ITC 350 Total $4,350 Less Tax 40% 1,740 After tax income $2,610 Less ITC Income Inclusion 350 Safe Income on hand $2,260 Total safe income on hand at end of year 2 $4,410 In Year 2, the taxpayer's taxable income would be increased by $350 pursuant to paragraph 12(1)(t). ...

S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs

These rules are discussed in Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs and Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... See ¶ 1.83 and ¶ 1.86 for more details. Annuity contracts 1.47 Several types of annuity contracts are qualified investments, although some are eligible only for certain registered plans. ... Specific statutory or regulatory authority for each type of qualified investment Chapter reference Type of qualified investment (QI) Statutory or regulatory authority ¶ 1.12 money, Canadian or foreign-denominated paragraph (a) of the QI definition in section 204 ¶ 1.13 deposit with bank or trust company paragraph (a) of the QI definition in section 204 ¶ 1.14 deposit with credit union Regulation 4900(1)(g) ¶ 1.16 listed security paragraph (d) of the QI definition in section 204 ¶ 1.22 American Depository Receipt Regulation 4900(1)(w) ¶ 1.23 share of public corporation Regulation 4900(1)(b) ¶ 1.23 debt of public corporation Regulation 4900(1)(c.1) ¶ 1.25 unit of mutual fund trust Regulation 4900(1)(d) ¶ 1.26 share of mutual fund corporation Regulation 4900(1)(b) ¶ 1.27 share or unit of registered investment Regulation 4900(1)(a) ¶ 1.29 share of mortgage investment corporation Regulation 4900(1)(c) ¶ 1.30(a) debt of Government of Canada paragraph (b) of the QI definition in section 204 ¶ 1.30(b) debt of province, municipality or Crown corporation paragraph (b) of the QI definition in section 204 ¶ 1.30(c) debt of Canadian-listed corporation, mutual fund trust or limited partnership paragraph (c) of the QI definition in section 204 ¶ 1.30(d) debt of foreign-listed corporation paragraph (c) of the QI definition in section 204 ¶ 1.30(f) bankers' acceptance Regulation 4900(1)(i.2) ¶ 1.30(g) debt of authorized foreign bank paragraph (c) of the QI definition in section 204 ¶ 1.30(h) investment grade debt paragraph (c.1) of the QI definition in section 204 ¶ 1.30(i) mortgage-backed security Regulation 4900(1)(j.2) ¶ 1.33 arm’s-length mortgage Regulation 4900(1)(j) ¶ 1.36 non-arm’s-length mortgage Regulation 4900(1)(j.1) ¶ 1.38 unlisted warrants and options Regulation 4900(1)(e) ¶ 1.48 segregated fund annuity contracts paragraph (c.1) of the QI definition in subsection 146(1), paragraph (c) of the QI definition in subsection 146.1(1), paragraph (b.1) of the QI definition in subsection 146.3(1), paragraph (b) of the QI definitions in subsections 146.4(1) and 207.01(1) ¶ 1.49 RRSP annuity paragraph (c) of the QI definition in subsection 146(1) ¶ 1.50 qualified annuity paragraph (c.2) of the QI definition in subsection 146(1), paragraph (b.2) of the QI definition in subsection 146.3(1) and paragraph (c) of the QI definition in subsection 146.4(1) ¶ 1.51 gold and silver coins, bullion and certificates Regulation 4900(1)(t), (u) and (v) ¶ 1.55 small business investments Regulation 4900(6) and (14) Application This updated Chapter, which may be referenced as S3-F10-C1, is effective May 28, 2024. ...

10 February 1994 Internal T.I. 9316307 F - Indians — Taxation of Income from Various Sources

In light of the above-mentioned tests and based on the following facts, we are of the opinion that the taxpayer is not an employee of OPCO 2: * the taxpayer appears to be at liberty to provide his services to other XXXXXXXXXX and has done so in the past (i.e., OPCO 3). * the taxpayer is under no obligation to provide his services to OPCO 2 at any given time. He can choose or reject specific jobs at his discretion. * the taxpayer is not entitled to certain employee benefits provided to OPCO 2 employees. * the taxpayer only gets paid when his services are retained. ... In determining the location of the permanent establishment of a business, the following factors are considered: * the location where the business activities are carried out, viz., where employees report for work, where transactions with customers are arranged, and where the inventory is located; * the location of the head office; and * the location of the books and records. ...

标题：加拿大新移民的津贴和免税额

标题：加拿大新移民的津贴和免税额 العربية (Arabic) हिंदी (Hindi) 粵語 (Cantonese) 普通话 (Mandarin) فارسی (Farsi) English ਪੰਜਾਬੀ (Punjabi) Русском (Russian) Français Español (Spanish) اردو (Urdu) Tagalog українська 文字记录 在加拿大, 我们享受的许多社会服务和福利都是来自于税收。 我们缴纳的税款也通过各种福利和补助 来帮助学生、低收入家庭、新移民、 老年人和残障人士。 您是否知道即使您刚到加拿大，在没有获得任何收入的情况下，您也可能有资格获得福利和补助呢？ ... 假如您有配偶或同居伴侣， 他们也必须每年报税，这样您才能继续收到福利和补助。 如果您报税时需要帮助， 您可以授权给其他人， 例如家庭成员、朋友或会计师 来代表您跟Canada Revenue Agency沟通。 ...

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