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). 1. ... The Minister may assess (a) any person for any amount payable by that person under subsection (8), (8.1), (8.2), (8.3) or (8.4) or 224(4) or (4.1) or section 227.1… EXCISE TAX ACT 323(1) Liability of directors (1) Liability of directors – Where a corporation fails to remit an amount of net tax as required under subsection 228(2), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto. 323(2) Limitations (2) Limitations – A director of a corporation is not liable under subsection (1) unless (a) a certificate for the amount of the corporation's liability referred to in that subsection has been registered in the Federal Court under section 316 and execution for that amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order. 323(3) Diligence (3) Diligence – A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. 323(4) Assessment (4) Assessment – The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. 323(5) Time limit (5) Time limit – An assessment under subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person last ceased to be a director of the corporation. 323(6) Amount recoverable (6) Amount recoverable – Where execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution. 323(7) Preference (7) Preference – Where a director of a corporation pays an amount in respect of a corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make. 323(8) Contribution (8) Contribution – A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For information on claiming the family tax reduction for a dependant, see " Manitoba family tax reduction " and " Line 54- Reduction for dependent children born in 1987 or later. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For information on claiming the family tax reduction for a dependant, see " Manitoba family tax reduction " and " Line 54- Reduction for dependent children born in 1987 or later. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For information on claiming the family tax reduction for a dependant, see " Manitoba family tax reduction " and " Line 54- Reduction for dependent children born in 1987 or later. ...

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. ...

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. ...

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. ...

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. ...