Search - 跨文化交际案例与分析 朱勇 pdf

(However, refer to ¶ 9 for the situation in the Province of Quebec.) ¶ 2. ... Each fraction includes a portion of the land and building which is the property of a specific co-owner and is reserved for the sole use of that co-owner (called " les parties privatives ") and an undivided interest in the common areas of the land and building (called " les parties communes "). ... New ¶ 6 brings forward the information contained in former ¶ 3 and ¶ 4. ...

The amount of the stated capital for a particular class of shares is often indicated on a corporation's financial statements. ¶ 3. ... The potential adjustments to stated capital in determining paid-up capital described in ¶ 7 above can apply to the calculation of paid-up capital for a class of shares for such a cooperative corporation or credit union. ¶ 9. ... New ¶ 10 comments on the paid-up capital arising from the granting and subsequent exercise of an option. ...

The amount of the stated capital for a particular class of shares is often indicated on a corporation's financial statements. ¶ 3. ... The potential adjustments to stated capital in determining paid-up capital described in ¶ 7 above can apply to the calculation of paid-up capital for a class of shares for such a cooperative corporation or credit union. ¶ 9. ... New ¶ 10 comments on the paid-up capital arising from the granting and subsequent exercise of an option. ...

.: IT-201R2 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Foreign Tax Credit-- Trust and Beneficiaries REFERENCE: Subsections 104(22) to (22.4) (also section 126; subsections 20(11) and (12), and 104(13) and (14); and the definitions of "business-income tax" and "non-business-income tax" in subsection 126(7) of the Income Tax Act) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Example Trust deed requires: U.S. bond interest to go to A Canadian bond interest to go to B 1/6 of the residual income to go to C 1/2 of the residual income to go to D The remaining 1/3 to be accumulated in the trust All Income Foreign Source Income Non- business- income Tax Paid Income of trust: U.S. bond interest $ 2,500 $ 2,500 $ 375 Canadian bond interest 1,500 U.S. dividends 600 600 90 Other Canadian income 5,400--------------------------- Total $ 10,000 $ 3,100 $ 465 ===== ===== ===== Income allocation and designation: All Income Foreign Source Income Designated A $ 2,500 $ 2,500 B 1,500 Residual income: C (1/6) $ 1,000 $ 100 D (1/2) 3,000 300 Trust (1/3) 2,000 6,000 200 600------------------------------------ Total $ 10,000 $ 3,100 ===== ===== Non-business-income tax allocation: A $ 375 ($375 × $2,500/$2,500) B-- C 15 ($90 × $100/$600) D 45 ($90 × $300/$600) Trust 30 ($90- ($15 + $45))------- Total $ 465 ===== Incomplete or invalid designations ¶ 8. ... New ¶ 4 (former ¶ 3) discusses subsection 104(22.1) which corresponds to former paragraph 104(22)(b). ...

.: IT-201R2 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Foreign Tax Credit-- Trust and Beneficiaries REFERENCE: Subsections 104(22) to (22.4) (also section 126; subsections 20(11) and (12), and 104(13) and (14); and the definitions of "business-income tax" and "non-business-income tax" in subsection 126(7) of the Income Tax Act) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Example Trust deed requires: U.S. bond interest to go to A Canadian bond interest to go to B 1/6 of the residual income to go to C 1/2 of the residual income to go to D The remaining 1/3 to be accumulated in the trust All Income Foreign Source Income Non- business- income Tax Paid Income of trust: U.S. bond interest $ 2,500 $ 2,500 $ 375 Canadian bond interest 1,500 U.S. dividends 600 600 90 Other Canadian income 5,400--------------------------- Total $ 10,000 $ 3,100 $ 465 ===== ===== ===== Income allocation and designation: All Income Foreign Source Income Designated A $ 2,500 $ 2,500 B 1,500 Residual income: C (1/6) $ 1,000 $ 100 D (1/2) 3,000 300 Trust (1/3) 2,000 6,000 200 600------------------------------------ Total $ 10,000 $ 3,100 ===== ===== Non-business-income tax allocation: A $ 375 ($375 × $2,500/$2,500) B-- C 15 ($90 × $100/$600) D 45 ($90 × $300/$600) Trust 30 ($90- ($15 + $45))------- Total $ 465 ===== Incomplete or invalid designations ¶ 8. ... New ¶ 4 (former ¶ 3) discusses subsection 104(22.1) which corresponds to former paragraph 104(22)(b). ...

Subsection 125.1(3) contains the definition of "Canadian Manufacturing and Processing Profits" for this purpose. ¶ 5. ... If such activities form an integral part of the construction undertaking, they are considered to be construction. ¶ 7. ... In addition, ¶ 2 introduces an "all or substantially all" test as a basis for determining if an activity undertaken by a corporation forms an integral part of the corporation's construction undertaking. ¶ 3 (replaces former ¶ 3) is expanded to clarify the difference between the two guidelines discussed therein. ...

Subsection 125.1(3) contains the definition of "Canadian Manufacturing and Processing Profits" for this purpose. ¶ 5. ... If such activities form an integral part of the construction undertaking, they are considered to be construction. ¶ 7. ... In addition, ¶ 2 introduces an "all or substantially all" test as a basis for determining if an activity undertaken by a corporation forms an integral part of the corporation's construction undertaking. ¶ 3 (replaces former ¶ 3) is expanded to clarify the difference between the two guidelines discussed therein. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-295R4 DATE: April 27, 1990 SUBJECT: INCOME TAX ACT Taxable Dividends Received After 1987 by a Spouse REFERENCE: Subsection 82(3) (also section 121, subsection 74.1(1) and paragraph 118(1)(a)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... This allows the couple to take the best advantage of the dividend tax credit and the married tax credit as illustrated in the example in ¶ 4 below. ... Spouse Taxpayer No Election Election Income $ 3,000 $ 20,000 $ 23,000 Interest paid 300------------------------------ Net and Taxable Income $ 2,700 $ 20,000 $ 23,000 ===== ===== ===== Calculation of Personal Tax Credits Basic Personal Amount $ 6,000 $ 6,000 $ 6,000 Married Amount (Note 1)--- 2,800 5,000------------------------ Total Amount $ 6,000 $ 8,800 $ 11,000 ===== ===== ===== Total Personal Tax Credits (17% of Total Amount) $ 1,020 $ 1,496 $ 1,870 ===== ===== ===== Federal Income Tax (17% of Taxable Income) $ 459 $ 3,400 $ 3,910 Subtract: (Note 2) Total Personal Tax Credits 1,020 1,496 1,870 Federal Dividend Tax Credits 400--- 400------------------------ Total Tax Credits 1,420 1,496 2,270------------------------ Basic Federal Tax Payable nil $ 1,904 $ 1,640 ===== ===== ===== Note 1: $2,800 = $5,000- ($2,700- $500) Note 2: These tax credits do not give rise to refundable amounts. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-295R4 DATE: April 27, 1990 SUBJECT: INCOME TAX ACT Taxable Dividends Received After 1987 by a Spouse REFERENCE: Subsection 82(3) (also section 121, subsection 74.1(1) and paragraph 118(1)(a)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... This allows the couple to take the best advantage of the dividend tax credit and the married tax credit as illustrated in the example in ¶ 4 below. ... Spouse Taxpayer No Election Election Income $ 3,000 $ 20,000 $ 23,000 Interest paid 300------------------------------ Net and Taxable Income $ 2,700 $ 20,000 $ 23,000 ===== ===== ===== Calculation of Personal Tax Credits Basic Personal Amount $ 6,000 $ 6,000 $ 6,000 Married Amount (Note 1)--- 2,800 5,000------------------------ Total Amount $ 6,000 $ 8,800 $ 11,000 ===== ===== ===== Total Personal Tax Credits (17% of Total Amount) $ 1,020 $ 1,496 $ 1,870 ===== ===== ===== Federal Income Tax (17% of Taxable Income) $ 459 $ 3,400 $ 3,910 Subtract: (Note 2) Total Personal Tax Credits 1,020 1,496 1,870 Federal Dividend Tax Credits 400--- 400------------------------ Total Tax Credits 1,420 1,496 2,270------------------------ Basic Federal Tax Payable nil $ 1,904 $ 1,640 ===== ===== ===== Note 1: $2,800 = $5,000- ($2,700- $500) Note 2: These tax credits do not give rise to refundable amounts. ...

Form T2203 is available in separate sections (includes PDF and PDF-fillable/saveable) or in its complete version (includes PDF only). ... Parts 1, 2, 3 and 5- Common pages Common pages (PDF, 88 KB) 9400-N Information on the Form T2203, Provincial and Territorial Taxes for 2012 – Multiple Jurisdictions (PDF fillable/saveable, 75 KB) 9400-S1 (NL, PE, NS)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 224 KB) 9400-S2 (NB, ON, MB) S- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 597 KB) 9400-S3 (SK, AB, BC)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 220 KB) 9400-S4 (YK, NT, NU)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 218 KB) T2203 Provincial and Territorial Taxes for 2012 – Multiple Jurisdictions (PDF fillable/saveable, 207 KB) Part 2 – Federal surtax on income you earned outside Canada and refundable Quebec abatement (PDF fillable/saveable, 98 KB) Part 5 – Provincial and territorial taxes (PDF fillable/saveable, 102 KB) Provincial and territorial credits not included in this package (PDF fillable/saveable,93 KB) Part 4- Newfoundland and Labrador Newfoundland and Labrador (PDF, 61 KB) 9401-C (NL)- Part 4 – Provincial tax (multiple jurisdictions)- Section NL428MJ, Newfoundland and Labrador tax (PDF fillable/saveable, 297 KB) 9401-D (NL)- Newfoundland and Labrador worksheet (MJ) (PDF fillable/saveable, 730 KB) 9401-S2 (NL)- Newfoundland and Labrador Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 102 KB) 9401-S11 (NL)- Newfoundland and Labrador Tuition and Education Amounts (MJ) (PDF fillable/saveable, 129 KB) Part 4- Prince Edward Island Prince Edward Island (PDF, 59 KB) 9402-C (PE)- Part 4 – Provincial tax (multiple jurisdictions)- Section PE428MJ, Prince Edward Island tax (PDF fillable/saveable, 341 KB) 9402-D (PE)- Prince Edward Island worksheet (MJ) (PDF fillable/saveable, 649 KB) 9402-S2 (PE)- Prince Edward Island Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 108 KB) 9402-S11 (PE)- Prince Edward Island Tuition and Education Amounts (MJ) (PDF fillable/saveable, 115 KB) Part 4- Nova Scotia Nova Scotia (PDF, 60 KB) 9403-C (NS)- Part 4 – Provincial tax (multiple jurisdictions)- Section NS428MJ, Nova Scotia tax (PDF fillable/saveable, 844 KB) 9403-D (NS)- Nova Scotia worksheet (MJ) (PDF fillable/saveable, 212 KB) 9403-S2 (NS)- Nova Scotia Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 106 KB) 9403-S11 (NS)- Nova Scotia Tuition and Education Amounts (MJ) (PDF fillable/saveable, 129 KB) Part 4- New Brunswick New Brunswick (PDF, 58 KB) 9404-C (NB)- Part 4 – Provincial tax (multiple jurisdictions)- Section NB428MJ, New Brunswick tax (PDF fillable/saveable, 786 KB) 9404-D (NB)- New Brunswick worksheet (MJ) (PDF fillable/saveable, 245 KB) 9404-S2 (NB)- New Brunswick Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 262 KB) 9404-S11 (NB)- New Brunswick Tuition and Education Amounts (MJ) (PDF fillable/saveable, 129 KB) Part 4- Ontario Ontario (PDF, 58 KB) 9406-C (ON)- Part 4 – Provincial tax (multiple jurisdictions)- Section ON428MJ, Ontario tax (PDF fillable/saveable, 707 KB) 9406-D (ON)- Ontario worksheet (MJ) (PDF fillable/saveable, 271 KB) 9406-S2 (ON)- Ontario Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 107 KB) 9406-S11 (ON)- Ontario Tuition and Education Amounts (MJ) (PDF fillable/saveable, 131 KB) Part 4- Manitoba Manitoba (PDF, 69 KB) 9407-C (MB)- Part 4 – Provincial tax (multiple jurisdictions)- Section MB428MJ, Manitoba tax (PDF fillable/saveable, 236 KB) 9407-D (MB)- Manitoba worksheet (MJ) (PDF fillable/saveable, 645 KB) 9407-S2 (MB)- Manitoba Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 108 KB) 9407-S11 (MB)- Manitoba Tuition and Education Amounts (MJ) (PDF fillable/saveable, 140 KB) 9407-A (MB)- Manitoba Family Tax Benefit (MJ) (PDF fillable/saveable, 337 KB) 9407-PC (MB)- Information About Schedule MB428–A MJ, Manitoba Family Tax Benefit (PDF fillable/saveable, 83 KB) Part 4- Saskatchewan Saskatchewan (PDF, 58 KB) 9408-C (SK)- Part 4 – Provincial tax (multiple jurisdictions)- Section SK428MJ, Saskatchewan tax (PDF fillable/saveable, 717 KB) 9408-D (SK)- Saskatchewan worksheet (MJ) (PDF fillable/saveable, 243 KB) 9408-S2 (SK)- Saskatchewan Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 110 KB) 9408-S11 (SK)- Saskatchewan Tuition and Education Amounts (MJ) (PDF fillable/saveable, 129 KB) Part 4- Alberta Alberta (PDF, 50 KB) 9409-C (AB)- Part 4 – Provincial tax (multiple jurisdictions)- Section AB428MJ, Alberta tax (PDF fillable/saveable, 462 KB) 9409-D (AB)- Alberta worksheet (MJ) (PDF fillable/saveable, 248 KB) 9409-S2 (AB)- Alberta Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 106 KB) 9409-S11 (AB)- Alberta Tuition and Education Amounts (MJ) (PDF fillable/saveable, 128 KB) Part 4- British Columbia British Columbia (PDF, 60 KB) 9410-C (BC)- Part 4 – Provincial tax (multiple jurisdictions)- Section BC428MJ, British Columbia tax (PDF fillable/saveable, 715 KB) 9410-D (BC)- British Columbia worksheet (MJ) (PDF fillable/saveable, 669 KB) 9410-S2 (BC)- British Columbia Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 110 KB) 9410-S11 (BC)- British Columbia Tuition and Education Amounts (MJ) (PDF fillable/saveable, 129 KB) Part 4- Yukon Yukon (PDF, 49 KB) 9411-C (YT)- Part 4 – Provincial tax (multiple jurisdictions)- Section YT428MJ, Yukon tax (PDF fillable/saveable, 652 KB) 9411-D (YT)- Yukon worksheet (MJ) (PDF fillable/saveable, 267 KB) 9411-S2 (YT)- Yukon Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 110 KB) 9411-S11 (YT)- Yukon Tuition and Education Amounts (MJ) (PDF fillable/saveable, 147 KB) Part 4- Northwest Territories Northwest Territories (PDF, 55 KB) 9412-C (NT)- Part 4 – Provincial tax (multiple jurisdictions)- Section NT428MJ, Northwest Territories tax (PDF fillable/saveable, 179 KB) 9412-D (NT)- Northwest Territories worksheet (MJ) (PDF fillable/saveable, 689 KB) 9412-S2 (NT)- Northwest Territories Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 260 KB) 9412-S11 (NT)- Northwest Territories Tuition and Education Amounts (MJ) (PDF fillable/saveable, 130 KB) Part 4- Nunavut Nunavut (PDF, 50 KB) 9414-C (NU)- Part 4 – Provincial tax (multiple jurisdictions)- Section NU428MJ, Nunavut tax (PDF fillable/saveable, 207 KB) 9414-D (NU)- Nunavut worksheet (MJ) (PDF fillable/saveable, 203 KB) 9414-S2 (NU)- Nunavut Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 112 KB) 9414-S11 (NU)- Nunavut Tuition and Education Amounts (MJ) (PDF fillable/saveable, 147 KB) Complete version You can view this form in: PDF t2203-15e.pdf (532 KB) For people with visual impairments, the following alternate formats are also available: E-text t2203-15e.txt (286 KB) Last update: 2015-01-06 Available in print: 2015-01-07 Previous-year versions are also available. ...