Search - 跨文化交际案例与分析 朱勇 pdf

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Five-year apportionment ¶ 4. Expenses incurred in transactions described in ¶ 2 are normally only deductible in equal portions over five years (hereinafter referred to as “the five-year apportionment rule”). ... Transactions actually incurred ¶ 12. Under paragraphs 20(1)(e) and (e.1), a taxpayer seeking the deduction must actually carry out one of the transactions referred to in ¶ 2. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Using the formula described in ¶ 19, the individual's OETC is determined as follows: (1) Determine the lesser of limitation A and B: A = (a) ÷ 365 × $80,000 = 73 ÷ 365 × $80,000 = $16,000 B = 80% of (c) = 80 ÷ 100 × $22,000 = $17,600 (2) The OETC is: $16,000÷ (d) × (e) = $16,000 ÷ $64,000 × $14,000 = $3,500 In this example, because the individual's qualifying period exceeded six months at the time the individual's 2002 tax return was required to be filed, the tax credit of $3,500 may be deducted in calculating 2002 Part I tax payable. ... A reference to ¶ 16 was added to the end of ¶ 13. In ¶ 14, a reference to subsection 250(5) was added in order to be more technically precise. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... For further particulars, see the “ Bulletin Revisions ” section at the end of this bulletin. ... A under paragraph 60(j.1) in 2000 and 2001 is limited to the lesser of (a), (b) and (c) as follows:     2000 2001 (a) Retiring allowance included in income   $ 15 000 $ 15 000    (b) Eligible portion of retiring allowance          (i) $2,000 x 11 years (1985 to 1995 inclusive 1) $ 22,000       (ii) $1,500 x (4 years – 2 years) $ 3,000 $25,000 $25,000   Less: 60(j.1) deduction in previous years   NIL 12,000     $25,000 $13,000 (c) Total of:          (i) RPP contributions   $ 3,000 NIL    Less: RPP deduction for current service   (3,000)       NIL      (ii) RRSP contributions   $12,000 $15,000     $12,000 $15,000 1 While there are 16 years between 1985 and 2000, it is the number of years before 1996 that are relevant in this calculation. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For further comments where there is an amalgamation or a winding-up, see ¶ 22. ¶ 3. ... Partnerships ¶ 23. Subsections 44(1), 14(6) and 13(4) apply to a partnership if the requirements outlined in ¶ 2 are met. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... New ¶ 14 was added to expand on the information in former ¶ 1 concerning subsection 149(5). ¶ 15 (former ¶ 14) was expanded to include information on the type of income tax return an NPO may have to file. ... New ¶ 17 brings forward the remainder of the information previously contained in former ¶ 14. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For a list of other related bulletins, see ¶ 41 below. Discussion and Interpretation General ¶ 1. ... The maximum credit that was available was $269.11 (17% × $1,583). ¶ 25. ...