Search - 深圳居住证 办理条件 最新政策
Results 311 - 320 of 43464 for 深圳居住证 办理条件 最新政策
Technical Interpretation - External
21 January 2009 External T.I. 2008-0266191E5 F - Part IV & Capital Gain Strip
Canco obtient un " remboursement au titre de dividendes " (ci-après " RTD "), au sens prévu au paragraphe 129(1), de 25 000 $ à l'égard des dividendes payés au cours de l'année. ... Que la HSP ait versé un dividende de 566 920 $ (quatre fois 141 730 $) ou de 1 000 000 $, le remboursement devant lui être accordé serait le même, soit 141 730 $. ... Par ailleurs, dans une telle situation, pour les fins de l'application de l'alinéa 55(2)a) à Gesco, nous sommes d'avis que les calculs suivants pourraient être effectués: Total Dividendes imposables distincts en vertu de l'alinéa 55(5)f) 300 000 $ 1 700 000 $ 2 000 000 $ Déduire: Revenu protégé en main < 300 000 $>- < 300 000 $> Dividende imposable reçu de Canco excédant le revenu protégé en main 0 $ 1 700 000 $ 1 700 000 $ Déduire: Partie du dividende imposable reçu de Canco sujet à l'impôt de la partie IV, calculée comme suit: < 842 857 $> < 842 857 $> Dividende sujet à l'impôt de la partie IV, à savoir 3 X 380 952.33 $ = 1 142 857 $ Déduire: Revenu protégé en main < 300 000 $> Dividende réputé ne pas être un dividende en vertu de l'alinéa 55(2)a) 0 $ 857 143 $ 857 143 $ Nous espérons que nos commentaires vous seront utiles et nous vous prions d'agréer, Monsieur, l'expression de nos sentiments distingués. ...
Excise Ruling
29 May 2013 Excise Ruling 153132 - Application of Excise Tax to [...] Fuel
Statement of Facts We understand the following regarding [...] Fuel: • It is an ethanol-free fuel mixture. • It consists of [...]. • It is specifically formulated for use in equipment such as [...]. • It is used by both professional landscapers and homeowners. • [...]. • [...]. • [...] proposes to import the product into Canada from one of their distribution centres in [...][Country X]. • For importation into Canada, it will be packaged in [...]. ... In the documentation submitted with your request, [...] describes its product as [...]. ...
GST/HST Interpretation
21 October 2011 GST/HST Interpretation 135932r - GST/HST INTERPRETATION - [...] [Supplies of design, construction, financing and management services of a facility]
This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...
Current CRA website
Electronic filing of information returns – Common errors
The XML specifications provide the following formatting requirements: <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric.- Telephone number of the contact The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. ... Common Errors – T619, Electronic Transmittal Record Mandatory information that is missing or invalid within a T619 will result in the entire submission being rejected. ... Example: "John Smith & Sons" will be entered as: "John Smith & Sons" The following are the acceptable special characters for the respective fields: Acceptable special characters for the respective fields Field Special Characters All Financial fields period (.) comma (,) Financial fields (negative amounts only) hyphen (-) Filer Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Filer Address (Address Lines 1 and 2; City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') space Postal Code hyphen (-) space Contact Information (Filer Contact Name) hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Name (Surname or Given Name) hyphen (-) period (.) ampersand (&) apostrophe (') space Recipient Business Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Address (Street Address lines 1 and 2 and City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') Page details 2025-03-13 ...
Scraped CRA Website
Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate
Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = (SPNR + $28,350) ÷ 1.213 = ($500,000 + $28,350) ÷ 1.213 = $435,572.96 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $435,572.96 × 15% = $65,335.94 GST/HST new housing rebate in respect of the federal part of the HST = $6,300 × [($450,000 − Consideration) ÷ $100,000] = $6,300 × [($450,000 − $435,572.96) ÷ $100,000] = $908.90 Further information All GST/HST technical publications are available on the CRA website at cra.gc.ca/gsthsttech. ...
Current CRA website
Part XIX Information Return – International Exchange of Information on Financial Accounts
The possible values are: • OECD202 = individual • OECD203 = alias • OECD204 = nick name • OECD205 = also known as • OECD207 = legal • OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: • OECD202 = individual • OECD203 = alias • OECD204 = nick name • OECD205 = also known as • OECD207 = legal • OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... </ControllingPersonBirthInformation> < ControllingPersonType></ControllingPersonType>- Required, 6 alphanumeric- Enter one of the following codes to describe the controlling person type: • CRS801 = Direct owner of a corporation or other legal person • CRS802 = Indirect owner of a corporation or other legal person (through an intermediary) • CRS803 = Director or senior official of a corporation or other legal person • CRS804 = Settlor of a trust • CRS805 = Trustee of a trust • CRS806 = Protector of a trust • CRS807 = Beneficiary of a trust • CRS808 = Other controlling person of a trust • CRS809 = Equivalent to a settlor of a legal arrangement other than a trust (e.g., partnership) • CRS810 = Equivalent to a trustee of a legal arrangement other than a trust (e.g., partnership) • CRS811 = Equivalent to a protector of a legal arrangement other than a trust (e.g., partnership) • CRS812 = Equivalent to a beneficiary of a legal arrangement other than a trust (e.g., partnership) • CRS813 = Other controlling person of a legal arrangement other than a trust (e.g., partnership)-Note: For pre-existing accounts, you are required to include the controlling person type if the information is available in your record. ...
GST/HST Ruling
3 May 2022 GST/HST Ruling 234939 - – […][Whether the Congress is a foreign convention]
Board terms typically last [#] years in duration and elections are held every [#] years. ... The remaining [#] days have [#] one and a half-hour periods that offer attendees a choice between [#] simultaneous oral or symposium sessions, [#] one-hour keynote lectures, [#] half-hour sessions for […], emerging scientist talk, honorary member presentation and annual general meeting and [#] […][…]-hour sessions for posters and exhibitors. ... The [Organization] expects that approximately [#] people will attend the Congress and that at least 75% of the paid admissions will be for non-residents of Canada based on statistics of the past four meetings [in Canada and other countries]: [yyyy] – […][Country C] – Total delegates = [#] (18% Canadian […]) [yyyy] – […][Country D] – Total delegates = [#] (20% Canadian […]) [yyyy] – […][Country F] – Total delegates = [#] (25% Canadian […]) [yyyy] – […], Canada – Total delegates = [#] (24% Canadian […]) To accommodate persons […] who may be restricted from attending in person, an admission fee to attend the Congress virtually was added. ...
GST/HST Interpretation
28 September 2011 GST/HST Interpretation 135932 - GST/HST Interpretation - [...] [Supplies of design, construction, financing and management services of a facility]
This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...
Current CRA website
Stated Price Net of Rebate – GST at 5%
Example To determine the value of the consideration payable for a unit with a stated price net of rebate of $200,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $200,000 ÷ 103.2% = $193,798.45 Once the value of the consideration is determined, the amount of the tax payable and the amount of the new housing rebate may be determined as follows: Tax payable = Consideration × 5% = $193,798.45× 5% = $9,689.92 New housing rebate = Tax payable × 36% = $9,689.92 × 36% = $3,488.37 Rebate factor changes 13. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 – (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) Table method Stated Price Net of Rebate Consideration GST Payable GST New Housing Rebate $365,000 $353,414.20 $17,670.71 $6,084.91 $370,000 $357,906.56 $17,895.33 $5,801.89 $375,000 $362,398.92 $18,119.95 $5,518.87 $380,000 $366,891.28 $18,344.56 $5,235.85 $385,000 $371,383.65 $18,569.18 $4,952.83 $390,000 $375,876.01 $18,793.80 $4,669.81 $395,000 $380,368.37 $19,018.42 $4,386.79 $400,000 $384,860.74 $19,243.04 $4,103.77 $405,000 $389,353.10 $19,467.65 $3,820.75 $410,000 $393,845.46 $19,692.27 $3,537.74 $415,000 $398,337.83 $19,916.89 $3,254.72 $420,000 $402,830.19 $20,141.51 $2,971.70 $425,000 $407,322.55 $20,366.13 $2,688.68 $430,000 $411,814.91 $20,590.75 $2,405.66 $435,000 $416,307.28 $20,815.36 $2,122.64 $440,000 $420,799.64 $21,039.98 $1,839.62 $445,000 $425,292.00 $21,264.60 $1,556.60 $450,000 $429,784.37 $21,489.22 $1,273.58 $455,000 $434,276.73 $21,713.84 $990.57 $460,000.00 $438,769.09 $21,938.45 $707.55 $465,000.00 $443,261.46 $22,163.07 $424.53 $470,000.00 $447,753.82 $22,387.69 $141.51 $472,500.00 $450,000.00 $22,500.00 $0.00 Footnotes Footnote 1 The formula to determine the value of the consideration for Case 1, where P is the stated price net of rebate and C is the value of the consideration payable, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – (36% × (5% × C) P = C + 0.05C – (0.36 × 0.05C) P = C + 0.05C – 0.018C P = 1.032 C C = P ÷ 1.032 Return to footnote1 Referrer Footnote 2 The formula to determine the value of the consideration for Case 2, where P is the stated price net of rebate and C is the value of the consideration, was derived as follows: P = C + tax payable – GST new housing rebate P = C + (5% × C) – {[($450,000 – C) ÷ $100,000] × $6,300} P = C + 0.05C – {[$4.5 – (C ÷ $100,000)] × $6,300} P = 1.05C – $28,350 + ($6,300 × C ÷ $100,000) P = 1.05C – $28,350 + 0.063C P = 1.113C – $28,350 P + $28,350 = 1.113C C = (P + $28,350) ÷ 1.113 Return to footnote2 Referrer Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
Technical Interpretation - External
31 March 1992 External T.I. 9200175 F - Scientific Research & Experimental Development
31 March 1992 External T.I. 9200175 F- Scientific Research & Experimental Development Unedited CRA Tags 37(1) 24(1) 5-920017 Franklyn S. ...