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Archived CRA website
ARCHIVED - Provincial and Territorial Taxes for 2013 - Multiple Jurisdictions
Parts 1, 2, 3 and 5- Common pages Common pages (PDF, 128 KB) 9400-N Information on the Form T2203, Provincial and Territorial Taxes for 2013 – Multiple Jurisdictions (PDF fillable/saveable, 60 KB) 9400-S1 (NL, PE, NS)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 122 KB) 9400-S2 (NB, ON, MB)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 117 KB) 9400-S3 (SK, AB, BC)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 124 KB) 9400-S4 (YK, NT, NU)- Part 3 – Provincial and territorial non-refundable tax credits (PDF fillable/saveable, 117 KB) T2203 Provincial and Territorial Taxes for 2013 – Multiple Jurisdictions (PDF fillable/saveable, 358 KB) Part 2 – Federal surtax on income you earned outside Canada and refundable Quebec abatement (PDF fillable/saveable, 259 KB) Part 5 – Provincial and territorial taxes (PDF fillable/saveable, 211 KB) Provincial and territorial credits not included in this package (PDF fillable/saveable, 202 KB) Part 4- Newfoundland and Labrador Newfoundland and Labrador (PDF, 65 KB) 9401-C (NL)- Part 4 – Provincial tax (multiple jurisdictions)- Section NL428MJ, Newfoundland and Labrador tax (PDF fillable/saveable, 158 KB) 9401-D (NL)- Newfoundland and Labrador worksheet (MJ) (PDF fillable/saveable, 153 KB) 9401-S2 (NL)- Newfoundland and Labrador Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 83 KB) 9401-S11 (NL)- Newfoundland and Labrador Tuition and Education Amounts (MJ) (PDF fillable/saveable, 93 KB) Part 4- Prince Edward Island Prince Edward Island (PDF, 67 KB) 9402-C (PE)- Part 4 – Provincial tax (multiple jurisdictions)- Section PE428MJ, Prince Edward Island tax (PDF fillable/saveable, 189 KB) 9402-D (PE)- Prince Edward Island worksheet (MJ) (PDF fillable/saveable, 153 KB) 9402-S2 (PE)- Prince Edward Island Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 79 KB) 9402-S11 (PE)- Prince Edward Island Tuition and Education Amounts (MJ) (PDF fillable/saveable, 222 KB) Part 4- Nova Scotia Nova Scotia (PDF, 67 KB) 9403-C (NS)- Part 4 – Provincial tax (multiple jurisdictions)- Section NS428MJ, Nova Scotia tax (PDF fillable/saveable, 180 KB) 9403-D (NS)- Nova Scotia worksheet (MJ) (PDF fillable/saveable, 129 KB) 9403-S2 (NS)- Nova Scotia Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 80 KB) 9403-S11 (NS)- Nova Scotia Tuition and Education Amounts (MJ) (PDF fillable/saveable, 90 KB) Part 4- New Brunswick New Brunswick (PDF, 64 KB) 9404-C (NB)- Part 4 – Provincial tax (multiple jurisdictions)- Section NB428MJ, New Brunswick tax (PDF fillable/saveable, 170 KB) 9404-D (NB)- New Brunswick worksheet (MJ) (PDF fillable/saveable, 149 KB) 9404-S2 (NB)- New Brunswick Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 78 KB) 9404-S11 (NB)- New Brunswick Tuition and Education Amounts (MJ) (PDF fillable/saveable, 257 KB) Part 4- Ontario Ontario (PDF, 63 KB) 9406-C (ON)- Part 4 – Provincial tax (multiple jurisdictions)- Section ON428MJ, Ontario tax (PDF fillable/saveable, 133 KB) 9406-D (ON)- Ontario worksheet (MJ) (PDF fillable/saveable, 157 KB) 9406-S2 (ON)- Ontario Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 83 KB) 9406-S11 (ON)- Ontario Tuition and Education Amounts (MJ) (PDF fillable/saveable, 95 KB) Part 4- Manitoba Manitoba (PDF, 57 KB) 9407-C (MB)- Part 4 – Provincial tax (multiple jurisdictions)- Section MB428MJ, Manitoba tax (PDF fillable/saveable, 140 KB) 9407-D (MB)- Manitoba worksheet (MJ) (PDF fillable/saveable, 153 KB) 9407-S2 (MB)- Manitoba Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 83 KB) 9407-S11 (MB)- Manitoba Tuition and Education Amounts (MJ) (PDF fillable/saveable, 245 KB) 9407-A (MB)- Manitoba Family Tax Benefit (MJ) (PDF fillable/saveable, 88 KB) 9407-PC (MB)- Information About Schedule MB428–A MJ, Manitoba Family Tax Benefit (PDF fillable/saveable, 153 KB) Part 4- Saskatchewan Saskatchewan (PDF, 50 KB) 9408-C (SK)- Part 4 – Provincial tax (multiple jurisdictions)- Section SK428MJ, Saskatchewan tax (PDF fillable/saveable, 161 KB) 9408-D (SK)- Saskatchewan worksheet (MJ) (PDF fillable/saveable, 143 KB) 9408-S2 (SK)- Saskatchewan Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 81 KB) 9408-S11 (SK)- Saskatchewan Tuition and Education Amounts (MJ) (PDF fillable/saveable, 94 KB) Part 4- Alberta Alberta (PDF, 46 KB) 9409-C (AB)- Part 4 – Provincial tax (multiple jurisdictions)- Section AB428MJ, Alberta tax (PDF fillable/saveable, 115 KB) 9409-D (AB)- Alberta worksheet (MJ) (PDF fillable/saveable, 150 KB) 9409-S2 (AB)- Alberta Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 78 KB) 9409-S11 (AB)- Alberta Tuition and Education Amounts (MJ) (PDF fillable/saveable, 89 KB) Part 4- British Columbia British Columbia (PDF, 51 KB) 9410-C (BC)- Part 4 – Provincial tax (multiple jurisdictions)- Section BC428MJ, British Columbia tax (PDF fillable/saveable, 557 KB) 9410-D (BC)- British Columbia worksheet (MJ) (PDF fillable/saveable, 151 KB) 9410-S2 (BC)- British Columbia Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 84 KB) 9410-S11 (BC)- British Columbia Tuition and Education Amounts (MJ) (PDF fillable/saveable, 94 KB) Part 4- Yukon Yukon (PDF, 43 KB) 9411-C (YT)- Part 4 – Provincial tax (multiple jurisdictions)- Section YT428MJ, Yukon tax (PDF fillable/saveable, 146 KB) 9411-D (YT)- Yukon worksheet (MJ) (PDF fillable/saveable, 75 KB) 9411-S2 (YT)- Yukon Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 219 KB) 9411-S11 (YT)- Yukon Tuition and Education Amounts (MJ) (PDF fillable/saveable, 98 KB) Part 4- Northwest Territories Northwest Territories (PDF, 45 KB) 9412-C (NT)- Part 4 – Provincial tax (multiple jurisdictions)- Section NT428MJ, Northwest Territories tax (PDF fillable/saveable, 112 KB) 9412-D (NT)- Northwest Territories worksheet (MJ) (PDF fillable/saveable, 133 KB) 9412-S2 (NT)- Northwest Territories Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 83 KB) 9412-S11 (NT)- Northwest Territories Tuition and Education Amounts (MJ) (PDF fillable/saveable, 91 KB) Part 4- Nunavut Nunavut (PDF, 44 KB) 9414-C (NU)- Part 4 – Provincial tax (multiple jurisdictions)- Section NU428MJ, Nunavut tax (PDF fillable/saveable, 125 KB) 9414-D (NU)- Nunavut worksheet (MJ) (PDF fillable/saveable, 409 KB) 9414-S2 (NU)- Nunavut Amounts Transferred From Your Spouse or Common-law Partner (MJ) (PDF fillable/saveable, 81 KB) 9414-S11 (NU)- Nunavut Tuition and Education Amounts (MJ) (PDF fillable/saveable, 99 KB) Complete version You can view this form in: PDF t2203-13e.pdf (612 KB) For people with visual impairments, the following alternate formats are also available: E-text t2203-13e.txt (281 KB) Last update: 2013-01-03 This document is only available in electronic format. ...
Archived CRA website
ARCHIVED - Sale of Inventory
What the "Archived Content" notice means for interpretation bulletins NO: IT-287R2 DATE: January 30, 1999 SUBJECT: INCOME TAX ACT Sale of Inventory REFERENCE: Section 23 Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... For a taxpayer on the cash basis of reporting income, the consideration received for inventory thus sold is included in computing income for the year or years in which it is received and the corresponding costs of that inventory are deductible in the year they are paid. ¶ 2. ... Legislative and Other Changes ¶ 2 has been revised to reflect the Bill C-18 amendment to the definition of "inventory" in subsection 248(1). ...
Archived CRA website
ARCHIVED - Sale of Inventory
What the "Archived Content" notice means for interpretation bulletins NO: IT-287R2 DATE: January 30, 1999 SUBJECT: INCOME TAX ACT Sale of Inventory REFERENCE: Section 23 Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... For a taxpayer on the cash basis of reporting income, the consideration received for inventory thus sold is included in computing income for the year or years in which it is received and the corresponding costs of that inventory are deductible in the year they are paid. ¶ 2. ... Legislative and Other Changes ¶ 2 has been revised to reflect the Bill C-18 amendment to the definition of "inventory" in subsection 248(1). ...
Archived CRA website
ARCHIVED - Income Tax - Technical News No. 22
What the "Archived Content" notice means for income tax technical news No. 22 January 11, 2002 This document is also available for download in PDF format. ... Separation of business activities to maximize the manufacturing and processing deduction/scientific research & experimental development incentives Segregating activities in separate corporations to maximize the incentives available under the Act is not considered to be an abuse of the Act read as a whole. ... Question 3 What procedures are available for practitioners to obtain treaty-based waivers in respect of withholding requirements in " Dudney " type situations? ...
Archived CRA website
ARCHIVED - Income Tax -- Technical News No. 22
What the "Archived Content" notice means for income tax technical news No. 22 January 11, 2002 This document is also available for download in PDF format. ... Separation of business activities to maximize the manufacturing and processing deduction/scientific research & experimental development incentives Segregating activities in separate corporations to maximize the incentives available under the Act is not considered to be an abuse of the Act read as a whole. ... Question 3 What procedures are available for practitioners to obtain treaty-based waivers in respect of withholding requirements in " Dudney " type situations? ...
Archived CRA website
ARCHIVED - Income Tax -- Technical News No. 22
What the "Archived Content" notice means for income tax technical news No. 22 January 11, 2002 This document is also available for download in PDF format. ... Separation of business activities to maximize the manufacturing and processing deduction/scientific research & experimental development incentives Segregating activities in separate corporations to maximize the incentives available under the Act is not considered to be an abuse of the Act read as a whole. ... Question 3 What procedures are available for practitioners to obtain treaty-based waivers in respect of withholding requirements in " Dudney " type situations? ...
Archived CRA website
ARCHIVED - Employees Profit Sharing Plans -- Payments Computed by Reference to Profits
What the "Archived Content" notice means for interpretation bulletins NO: IT-280RSR DATE: October 23, 1996 SUBJECT: INCOME TAX ACT Employees Profit Sharing Plans-- Payments Computed by Reference to Profits REFERENCE: SPECIAL RELEASE Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... The following sentence is added to the end of paragraph 2 of the bulletin: Profits as defined in the plan must include profits from business (see ¶ 4 below) but may also include other profits and sources of income. 2. ... Subject to the comments in ¶ 2 above, contributions determined by reference to profits may be based on the employer's own profits for the year, the profits for the year of a corporation with which the employer does not deal at arm's length, or any combination of these profits for the year. ...
Archived CRA website
ARCHIVED - Employees Profit Sharing Plans - Payments Computed by Reference to Profits
What the "Archived Content" notice means for interpretation bulletins NO: IT-280RSR DATE: October 23, 1996 SUBJECT: INCOME TAX ACT Employees Profit Sharing Plans-- Payments Computed by Reference to Profits REFERENCE: SPECIAL RELEASE Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... The following sentence is added to the end of paragraph 2 of the bulletin: Profits as defined in the plan must include profits from business (see ¶ 4 below) but may also include other profits and sources of income. 2. ... Subject to the comments in ¶ 2 above, contributions determined by reference to profits may be based on the employer's own profits for the year, the profits for the year of a corporation with which the employer does not deal at arm's length, or any combination of these profits for the year. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 30 - Summer 2008
Documents are available in two formats: Given that some charities do not have high‑speed Internet, most of our guides are available in both PDF and HTML formats. Documents in HTML format are Web‑based, load faster than those in PDF, and are more convenient to navigate online. ... If you want to print the whole document, you should use the PDF version. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 30 - Summer 2008
Documents are available in two formats: Given that some charities do not have high‑speed Internet, most of our guides are available in both PDF and HTML formats. Documents in HTML format are Web‑based, load faster than those in PDF, and are more convenient to navigate online. ... If you want to print the whole document, you should use the PDF version. ...