Search - 跨文化交际案例与分析 朱勇 pdf

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote 1 referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

The following chart summarizes the availability of ITCs by percentage use in commercial activities: [The text in this document is an exact copy of the text found in the PDF version. ... Capital Real Property < 10% >10% to 50% >50% to<90% > 90% 0 % % 100% 206 0 see note Footnote 2 % 100% 208 0 0 Footnote 3 100% 100% 209 Footnote 4 % % % % 123, 206 &141(6) Capital Personal Property 50% or less >50% 0 100% 199 0 100% 199 0 100% 199 % % 169 & 199(1) Footnotes Footnote 1 Governments, non-profit and charitable organizations, municipalities, universities, schools and hospitals (ss 123(1)) Return to footnote1 Referrer Footnote 2 In some cases, an individual registrant may be eligible to claim an ITC even if the individual's use of the capital real property is less than 50% in commercial activities. ... Accordingly, the individual, if registered, could claim $200 (i.e., percentage of commercial use × GST paid = 40% × $500) in ITCs for the GST paid on the maintenance of the home. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... (a) Prescribed rate multiplied by the loan amount for the period in the year (i) 13% multiplied by $100,000 multiplied by 2 divided by 4 = 6,500 (ii) 14% multiplied by $100,000 multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 PLUS (b) Amounts paid by related company 3,000 Subtotal = 16,500 Less (c) Amounts of interest paid ($5,000 + $3,000) = 8,000 (d) Amount repaid by employee 2,000 (8,000 + 2,000) = 10,000 Benefit to Employee ($16,500 minus 10,000) = $6,500 LOANS FROM THIRD PARTIES 4. ... The benefit under subsection 80.4(2) is: $100,000 multiplied by 13% multiplied by 2 divided by 4 = 6,500 $100,000 multiplied by 14% multiplied by 2 divided by 4 = 7,000 (6,500 + 7,000) = $13,500 less interest paid $5,500 Taxable benefit $8,000 7. ...

Types of refundable tax credits and other items On this page Advanced Canada workers benefit Canada Pension Plan contributions payable on self-employment income and other earnings (tips and gratuities) Refundable medical expense supplement Canada workers benefit Canada training credit Canada Carbon Rebate Date of incarceration PDF version (opens in new window) Advanced Canada workers benefit Line 41500 Advance payments of the Canada workers benefit (CWB) are issued automatically to individuals who have an amount on line 45300 of the previous year’s tax return The CWB advance payments are not taxable but must be entered in the tax return of the individual who received them If an individual has a spouse or common law partner, only one person will receive the basic advanced payments of the CWB for the family The amounts received in the calendar year will appear in boxes 10 or 11 of the RC210 slip If an individual has a spouse or common-law partner, only one person will report the amount from box 10 of all the RC210 slips UFile tip The RC210 slip must be entered for each individual who received the slip. ... Related topics Disability supports deduction Medical expenses Line 45200 – Refundable medical expense supplement on Canada.ca Canada workers benefit Line 45300 Working individuals and families who earn a lower income may be eligible for the Canada workers benefit (CWB), which is a refundable tax credit This tax credit includes: a basic amount a supplement for people with disabilities In order to receive the CWB, the individual must meet the following requirements: they or their eligible spouse earned the minimum employment income they were a resident of Canada throughout the year in question they were 19 or older on December 31 of the year in question (or lived with their eligible spouse or eligible dependant) An individual may be eligible for the disability supplement if they have an approved Form T2201, Disability Tax Credit Certificate, on file with the CRA The individual cannot claim the CWB if, during the year in question, they were in one of the following situations: they were a full-time student for more than 13 weeks, unless they had an eligible dependant at the end of the year they were confined to a prison or similar institution for 90 days or more during the year in question Tax tip The individual may have received the CWB through advance payments during the year. ...

2024 Accessibility Progress Report for the Canada Revenue Agency © His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2024 Rv1-47E-PDF ISSN 2818-2383 2024 Accessibility Progress Report for the Canada Revenue Agency [PDF- 675 KB] On this page Message from the Commissioner and Deputy Commissioner 1. ... This means steadily making improvements – whether big or small – to the experiences that persons with disabilities have with us. ... The impacts of these items have improved programs and services for persons with disabilities – both employees and clients. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ...

Links arranged alphabetically Aboriginal peoples About the CRA Businesses Charities and giving Child and family benefits Complaints and disputes Contact us Electronic mailing lists E-services Forms and publications Individuals and families International and non-resident taxes Job opportunities Newsroom Non-profit organizations Registered plans administrators Representatives and tax professionals SR&ED Technical information Terms and conditions Trusts What's new Aboriginal peoples Aboriginal peoples Information for Indians Information for Northern residents About the CRA About the CRA Minister of National Revenue Commissioners Board of Management Mission, vision, promise, and values Structure and operational framework Corporate reports and information Reports to Parliament Summary of the Corporate Business Plan Reports on plans and priorities Annual Report to Parliament Departmental performance reports CRA's Annual Reports to Parliament on the Administration of the Access to Information Act and the Privacy Act Corporate reports Management accountability at the CRA Quarterly Financial Report Federal government budgets and other federal legislative announcements Supplementary data on Budget 2012 implementation Internal audit and program evaluation Statistics Income statistics and GST/HST statistics Corporate procedures Integrity and security at the CRA: Keeping taxpayer information safe Service standards in the CRA Sustainable development Procurement in the CRA Protecting your privacy Research reports Public opinion research-Executive summaries Small business Red tape reduction at the CRA Acts and Regulations Transparency Access to information and privacy Taxpayer Bill of Rights Businesses Businesses Topics Businesses/Corporations Business registration- Business Number (BN) Corporations Sole proprietorships and partnerships CPP/EI rulings Keeping records International and non-resident taxes Scientific Research and Experimental Development (SR&ED) Tax Incentive Program Excise taxes and other levies All rates GST/HST General information about GST/HST Registering (opening) your GST/HST account GST/HST rates (calculator) Payroll Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more Completing slips and summaries How payroll works Benefits and allowances Remitting payroll deductions Information for Construction Daycare E-commerce Farmers and fishers Film Fishers International and non-resident Small businesses and self-employed Charities and giving Charities and giving Charities: A to Z index Topics Charities Applying for registration Registered charity vs. non-profit organization Operating a registered charity Gifting and receipting GST/HST checklist Compliance and audits Policies and guidance More topics for charities Donors Charities listings About registered charities Making a donation Claiming charitable tax credits More topics for donors Other organizations Registered Canadian amateur athletic associations (RCAAAs) National arts service organizations More organizations Educational resources About the Charities Directorate Videos and recorded webinars Checklists Toolbox for directors, officers, and volunteers Resources for charities about political activities More resources What's new Child and family benefits Child and family benefits Programs and Benefits Canada child benefit (CCB) GST/HST credit Working income tax benefit (WITB) Provincial and territorial programs Children's special allowances New services Automated Benefits Application Questions and answers Northern Ontario energy credit Ontario energy and property tax credit Ontario senior homeowners' property tax grant Ontario trillium benefit Prince Edward Island sales tax credit Other useful links National child benefit Child disability benefit Apply for child benefits Child and family benefits calculator Benefits statistics Balance owing – Benefits overpayment Where to mail your forms Service standards Forms and publications- Child and family benefits Complaints and disputes Complaints and disputes File an appeal- Canada Pension Plan or Employment Insurance Cancel or waive penalties or interest Excise taxes and special levies Goods and services tax/harmonized sales tax (GST/HST) Income tax Late, amended, or revoked elections Ontario Corporations Tax Refund or reduce the amount payable beyond the normal three-year period Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees Registered savings plans Reprisal Complaints Scientific Research & Experimental Development (SR&ED) Selected Listed Financial Institutions Service Complaints Taxpayer Bill of Rights Taxpayer relief provisions Voluntary disclosures Contact us Contact us Common questions Telephone Telephone enquiries International tax and non-resident enquiries Non-resident GST/HST enquiries Offices Tax services offices and tax centres Minister and Commissioners Filing Where to send your T1 return Where to send your T2 return Where to send your child and family benefits forms Compliance Where to make a voluntary disclosure Fraud Where to report tax cheating or fraudulent activities Media Media contact list (for media enquiries only) Electronic mailing lists Electronic mailing lists Subscribe to a mailing list Benefit Recipients – Payment Issuance Businesses- Tax information newsletter Charities and Giving- What's new Electronic Filing of Information Returns Excise Technical Publications Excise and GST/HST News GST/HST Technical Publications Individuals- Quarterly instalment payment reminder Individuals- Tax information newsletter Income Tax Technical Publications Newsroom Payroll Registered plans administrators- What's new SR&ED Tax Incentives- What's new Privacy protection E-services E-services Individuals Filing a return NETFILE Auto-fill my return EFILE Tax deduction estimator (form TD1) Getting information My Account MyCRA Online mail Represent a Client Tax Information Phone Service (TIPS) Forms and publications Child and family benefits calculator Charity Listings Non-Resident Tax Calculator Electronic mailing lists Refunds and payments Make a payment Direct deposit Pre-authorized debit TeleArrangement Non-Resident TeleReply Businesses File GST/HST return, rebate or election T4 (payroll) T2 (corporation) T1 (self-employed/sole proprietorship) T5 (investment) Other information returns and slips Notice of objection T5018 (statement of contract payment) Nil remittance View all file options Pay Make a payment Transfer payments View all pay options View My messages GST/HST return or PSB rebate T4 (payroll) T2 (corporation) T1 (self-employed/sole proprietorship) T5 (investment) Other information returns and slips Status of authorized representatives Business profile Information for discounters GST/HST registry Account balance Account transactions Return status Correspondence Return balance PD7A/PD7A(TM) View all review options Change GST/HST return and/or rebate T4 (payroll) T1 (self-employed/sole proprietorship) T5 (investment) Other information returns and slips Business profile Transfer payments Authorizations for representatives View all change options Request Submit an enquiry Web Access Code (WAC) Direct deposit Mailing instructions Transfer credits Add or remove authorized representative CPP/EI ruling Additional remittance voucher Online mail option View all request options Calculate Payroll deductions Corporation instalments Non-resident tax Automobile benefits GST/HST instalments View all calculate options Register New business GST/HST account Authorize my representative Myself as a representative Payroll accounts View all register options Tax preparers Filing options EFILE for electronic filers Filing information returns electronically Corporation Internet Filing GST/HST EDI filing and remitting Mandatory electronic filing for tax preparers Other electronic services and information for you Represent a Client EFILE news Auto-fill my return ReFILE Discounters Electronic mailing lists Forms and publications Selecting clients for review Budget information Representatives and tax professionals Electronic services and information for your clients Individuals Businesses Forms and publications Forms and publications Tax packages for individuals Forms listed by form number Forms and publications listed by topic Forms and publications listed by document type Publications listed by publication number Forms and publications listed by group Previous-year forms and publications How to get a form or publication Online order form Paper-only forms Payment forms and remittance vouchers available only in paper format Other formats PDF forms and publications Multiple formats Customized forms What's new Recently added forms and publications Individuals and families Individuals and families Topics Taxes Life events Capital gains and losses GST/HST for individuals Voluntary Disclosures Program Learning About Taxes All rates Community volunteer income tax program Benefits Child and family benefits Savings Registered savings plans Tax-Free Saving Account (TFSA) Information for Aboriginal peoples Educators Employees Farmers and fishers Homeowners International and non-resident Northern residents Persons with disabilities Self-employed Seniors Students Tax professionals Tradespersons Youth International and non-resident taxes Individuals- Leaving or entering Canada and non-residents How do I... ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ...