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Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
NOTE: One rate for country Tórshavn * * * * 40.00% * Falkland Islands- Currency: pound. NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
NOTE: One rate for country Tórshavn * * * * 40.00% * Falkland Islands- Currency: pound. NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
NOTE: One rate for country Tórshavn * * * * 40.00% * Falkland Islands- Currency: pound. NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
NOTE: One rate for country Country City Meal Rate Breakfast Meal Rate Lunch Meal Rate Dinner Meal Rate Total Meals Incidental Amount GRAND TOTAL (taxes included) Tórshavn * * * * 40.00% * Falkland Islands – Currency: pound. NOTE: One rate for country Country City Meal Rate Breakfast Meal Rate Lunch Meal Rate Dinner Meal Rate Total Meals Incidental Amount GRAND TOTAL (taxes included) Stanley * * * * 40.00% * Fiji – Currency: dollar (Fiji). ... NOTE: One rate for country Country City Meal Rate Breakfast Meal Rate Lunch Meal Rate Dinner Meal Rate Total Meals Incidental Amount GRAND TOTAL (taxes included) Basse-Terre * * * * 40.00% * Guam – Currency: dollar (US). ...
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 Page details Date modified: 2021-09-22 ...
Current 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
New Brunswick and Newfoundland and Labrador HST Rate Increases – 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 www.cra.gc.ca/gsthsttech. ...
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 Date modified: 2025-03-13 ...
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. ...
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. ...