Search - 阿里拍卖 司法拍卖

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – How to calculate the mandatory inventory adjustment (MIA) For instructions on how to fill in the following charts, see Chapter 3. Chart 1 – Cash cost of purchased inventory Enter the amount you paid by the end of the 2024 fiscal period for the specified animals you bought: Fiscal period Cash cost in your 2024 fiscal period $ Line 1 in your 2023 fiscal period $ Line 2 in your 2022 fiscal period $ Line 3 in your 2021 fiscal period $ Line 4 before your 2021 fiscal period $ Line 5 Enter the amount you paid by the end of your 2024 fiscal period for all other inventory you bought: in your 2024 fiscal period $ Line 6 in your 2023 fiscal period $ Line 7 in your 2022 fiscal period $ Line 8 in your 2021 fiscal period $ Line 9 before your 2021 fiscal period $ Line 10 Chart 2 – Value of purchased inventory for specified animals Inventory bought in your 2024 fiscal period Enter an amount that is not more than the amount from line 1 but not less than 70% of this amount. $ Line 11 Inventory bought in your 2023 fiscal period Enter an amount that is not more than the amount from line 2, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 12 Inventory bought in your 2022 fiscal period Enter an amount that is not more than the amount from line 3, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 13 Inventory bought in your 2021 fiscal period Enter an amount that is not more than the amount from line 4, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 14 Inventory bought before your 2021 fiscal period Enter an amount that is not more than the amount from line 5, but not less than 70% of the total of the value at the end of your 2023 fiscal period plus any amounts you paid in your 2024 fiscal period toward the purchase price. $ Line 15 Chart 3 – Value of purchased inventory for all other inventory Inventory bought in your 2024 fiscal period Enter the amount from line 6 or the fair market value, whichever is less. $ Line 16 Inventory bought in your 2023 fiscal period Enter the amount from line 7 or the fair market value, whichever is less. $ Line 17 Inventory bought in your 2022 fiscal period Enter the amount from line 8 or the fair market value, whichever is less. $ Line 18 Inventory bought in your 2021 fiscal period Enter the amount from line 9 or the fair market value, whichever is less. $ Line 19 Inventory bought before your 2021 fiscal period Enter the amount from line 10 or the fair market value, whichever is less. $ Line 20 Chart 4 – Calculation of MIA Enter the amount of your net loss from line 9969 of Form T1273 or T1274. $ Line 21 Enter the value of your inventory from Chart 2 and Chart 3: the amount from line 11 $ the amount from line 12 $ the amount from line 13 $ the amount from line 14 $ the amount from line 15 $ the amount from line 16 $ the amount from line 17 $ the amount from line 18 $ the amount from line 19 $ the amount from line 20 $ Total value of inventory $ $ Line 22 MIA – enter the amount from line 21 or line 22, whichever is less. $ Line 23 Previous page Table of contents Next page Page details Date modified: 2025-04-08 ...

Worksheet 2 – Example 1 Example Corporation A has estimated its tax for 2016 at $900,000. ... Worksheet 2 – Calculating monthly instalment payments for 2016 Option 1 for calculating monthly instalment payments for 2016 (instalments $75,000) Description Amount Part I tax payable 900,000 Part VI tax payable + Part VI.1 tax payable + Part XII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 900,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XII.1 tax, as well as provincial and territorial tax = 900,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 900,000 Divide by: ÷ 12 Each of the 12 payments due under option 1: = 75,000 Option 2 for calculating monthly instalment payments for 2015 (instalments $76,000) Description Amount Part I tax payable 912,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 912,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 912,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 912,000 Divide by: ÷ 12 Each of the 12 payments due under option 2: = 76,000 Option 3 for calculating monthly instalment payments for 2014 (instalments $90,200) Description Amount Part I tax payable 60,000 Part VI tax payable + Part VI.1 tax payable + Part XIII.1 tax payable + Total of Parts I, VI, VI.1 and XIII.1 tax 1 = 60,000 Add: provincial and territorial tax payable before refundable credits 2 + Total of Parts I, VI, VI.1 and XIII.1 tax, as well as provincial and territorial tax = 60,000 Subtract: total 2016 estimated refundable credits (enter amount D from Worksheet 1) – Instalment base amount = 60,000 Divide by: ÷ 12 Each of the first 2 payments due under option 3: = 5,000 Previous-year instalment base (option 2 instalment base amount above) 912,000 Subtract: the total of payments 1 and 2 under option 3 – Difference = 902,000 Divide by: ÷ 10 Each of the remaining 10 payments due under option 3: = 90,200 1 – If the total of Parts I, VI, VI.1 and XIII.1 tax is $3,000 or less for either 2016 or 2015, you do not have to make instalment payments on this amount for 2016. 2 – This amount is net of provincial and territorial non-refundable credits. ... Forms and publications Corporation Instalment Guide (T7B-CORP) T2 Corporation – Income Tax Guide (T4012) Worksheet T2WS1, Calculating estimated tax payable and tax credits for 2016 Worksheet T2WS2, Calculating monthly instalment payments for 2016 Date modified: 2015-12-15 ...

Income Tax Act – Workgroup Cross-Reference Chart From: Canada Revenue Agency We have archived this page and will not be updating it. ... Contents Table 1 – Cross-references to Sections 1-9 Table 2 – Cross-references to Sections 10-19 Table 3 – Cross-references to Sections 20-29 Table 4 – Cross-references to Sections 30-39 Table 5 – Cross-references to Sections 40-49 Table 6 – Cross-references to Sections 50-59 Table 7 – Cross-references to Sections 60-69 Table 8 – Cross-references to Sections 70-79 Table 9 – Cross-references to Sections 80-89 Table 10 – Cross-references to Sections 90-99 Table 11 – Cross-references to Sections 100-109 Table 12 – Cross-references to Sections 110-119 Table 13 – Cross-references to Sections 120-129 Table 14 – Cross-references to Sections 130-139 Table 15 – Cross-references to Sections 140-149 Table 16 – Cross-references to Sections 150-159 Table 17 – Cross-references to Sections 160-169 Table 18 – Cross-references to Sections 170-179 Table 19 – Cross-references to Sections 180-189 Table 20 – Cross-references to Sections 190-199 Table 21 – Cross-references to Sections 200-209 Table 22 – Cross-references to Sections 210-219 Table 23 – Cross-references to Sections 220-229 Table 24 – Cross-references to Sections 230-239 Table 25 – Cross-references to Sections 240-249 Table 26 – Cross-references to Sections 250-260 [Income Tax – Technical News No. 29] [Next] Page details Date modified: 2017-06-22 ...

Cross references: PA Limits – 147.3(8), 147.3(9) IPP defined – 8300(1) IPP minimum amount – 8500(1) Eligible Service – 8503(3)(a) Past Service Employer Contributions – 8503(15) IPP – Minimum Withdrawal – 8503(26) Non-payment of Minimum Amount – Plan Revocable – 8506(4) Minimum Amount – 8506(5) Periods of Reduced Pay – 8507 Pension benefits standards legislation – 8513 Newsletter No. 93-3, Service in Canada Newsletter No. 92-8R, Eligible Service 7.2 8501(2) – Conditions Applicable to Registered Pension Plans Subsection 8501(2) of the Regulations lists all the conditions, as modified by sections 8509 and 8510, that apply to an RPP. ... The conditions are: For all RPPs, the following conditions apply: 8502(b) – Permissible Contributions 8502(d) – Permissible Distributions 8502(g) – Funding Media 8502(h) – Investments 8502(i) – Borrowing 8502(j) – Determination of Amounts 8502(k) – Transfer of Property between Provisions 8502(m) – Participants in GSRAs For all RPPs that contain a DB provision, these conditions also apply: 8503(3)(a) – Eligible Service 8503(3)(b) – Benefit Accruals after Pension Commencement 8503(3)(d) – Increased Benefits for Disabled Member 8503(3)(j) – Offset Benefits 8503(3)(k) – Bridging Benefits – Cross-plan Restriction 8503(3)(l) – Division of Benefits on Breakdown of Marriage or Common-law Partnership 8503(4)(b) – Pre-payment of Member Contributions 8503(4)(d) – Undue Deferral of Payments 8503(4)(e) – Evidence of Disability 8503(4)(f) – Evidence of Disability For all RPPs that contain a MP provision, these conditions also apply: 8506(2)(b) – Employer Contributions with Respect to Particular Members 8506(2)(b.1) – Allocation of Employer Contributions 8506(2)(c) – Employer Contributions not Permitted 8506(2)(c.1) – Contributions not Permitted 8506(2)(e) – Allocation of Earnings 8506(2)(f) – Payment or reallocation of Forfeited Amounts 8506(2)(g) – Retirement Benefits 8506(2)(h) – Undue Deferral of Payment – Death of the Member 8506(2)(i) – Undue Deferral of Payment – Death of Specified Beneficiary 7.3 8501(3) – Permissive Rules The Regulations include terms or benefits that a pension plan may provide. ... Cross references: Transfer from a DB to an RRSP, RRIF or MP – 147.3(4) Termination Conditions – RPP – 8304.1(14) Benefits Provided With Surplus on Plan Wind-up – Minister’s Approval – 8517(3.1) Page details Date modified: 2018-06-14 ...

ARCHIVED — T2032 Statement of Professional Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 – Standard print PDF (t2032-07e.pdf) 2006 – Standard print PDF (t2032-06e.pdf) 2005 – Standard print PDF (t2032-05e.pdf) 2004 – Standard print PDF (t2032-04e.pdf) 2003 – Standard print PDF (t2032-03e.pdf) 2002 – Standard print PDF (t2032-02e.pdf) 2001 – Standard print PDF (t2032-01e.pdf) 2000 – Standard print PDF (t2032-00e.pdf) 1999 – Standard print PDF (t2032-99e.pdf) 1998 – Standard print PDF (t2032-98e.pdf) 1997 – Standard print PDF (t2032-97e.pdf) 1996 – Standard print PDF (t2032-96e.pdf) 1995 – Standard print PDF (t2032-95e.pdf) 1994 – Standard print PDF (t2032-94e.pdf) 1993 – Standard print PDF (t2032-93e.pdf) 1992 – Standard print PDF (t2032-92e.pdf) 1991 – Standard print PDF (t2032-91e.pdf) 1990 – Standard print PDF (t2032-90e.pdf) 1989 – Standard print PDF (t2032-89e.pdf) 1988 – Standard print PDF (t2032-88e.pdf) 1987 – Standard print PDF (t2032-87e.pdf) 1986 – Standard print PDF (t2032-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

Chart 1 – Recalculation of Adjusted Cost Base (ACB) Chart 1 – Recalculation of adjusted cost base (ACB) Date Description Total cost in $ (A) Number of units (B) Average cost per unit (A ÷ B) March 12, 2018 Purchase at $14.75 per unit 20,000.00 1,355.9322 $14.75 December 31, 2018 Reinvested distribution at $16.40 per unit + 1,427.82 + 87.0622 $16.40 ACB 21,427.82 1,442.9944 $14.85 April 15, 2019 Purchase at $17.29 per unit + 5,000.00 + 289.1845 $17.29 ACB 26,427.82 1,732.1789 $15.26 December 31, 2020 Reinvested distribution at $13.77 per unit + 962.11 + 69.8700 $13.77 ACB 27,389.93 1,802.0489 $15.20 June 30, of the year Redemption of 200 units at $17.42 per unit Footnote 1 − 3,040.00 − 200.0000 $15.20 ACB 24,349.93 1,602.0489 $15.20 December 31, of the year Reinvested distribution at $15.00 per unit Footnote 2 + 750.00 + 50.0000 Return of capital of $500 Footnote 2 − 500.00 ACB 24,599.93 1,652.0489 $14.89 Footnotes Footnote 1 Kate determines her proceeds of disposition based on the selling price of $17.42 per unit. ...

Box 15 – Type code of securities Indicate the type of security by entering one of the following codes: BON – Bonds BO1 – A bulk transaction in bonds for which the quantity cannot be determined DOB – Debt obligations in bearer form DO1 – A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined FUT – Futures MET – Precious metals MFT – Units in a mutual fund trust or investment fund trust MSC – Miscellaneous OPC – Option contracts PTI – Publicly traded interest in a trust or partnership RTS – Rights SHS – Shares UNT – Units (for example, a unit consisting of a bond and a warrant) WTS – Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...

The possible values are: • OECD602 – OBAN – Other Bank Account Number • OECD603 – ISIN – International Securities Information Number (follows a known structure) • OECD604 – OSIN – Other Securities Information Number • OECD605 – Other – Any other type of account number e.g., insurance contract Note: Canadian banks and credit unions enter OECD602for OBAN <UndocumentedAccount></UndocumentedAccount>- Required, 1 alpha- Indicate whether or not the account is undocumented.- Enter “Y”, if it is an undocumented account.- Otherwise, enter “N”.- Note: If you enter “Y” to indicate that the account is undocumented and you do not have the residence country of the pre-existing individual account holder, enter “CA” for Canada as a default value in the account holder’s Residence Country Code tag. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ...

Chapter 16- 8509 – Transition Rules On this page... 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose 16.1.2 8509(1)(b) – Permissible Benefits 16.1.3 8509(1)(c) – Employer Contributions Under a Money Purchase Provision 16.1.4 8509(1)(d) – Acceptable to the Minister 16.1.5 8509(1)(e) – Additional Requirements 16.2 8509(2) – Post-91 Conditions for Grandfathered Plan 16.2.1 8509(2)(a) – Bridging Benefits 16.2.2 8509(2)(b) – Benefits 16.2.3 8509(2)(c) – Maximum Lifetime Retirement Benefits 16.3 8509(3) – Additional Prescribed Conditions for Grandfathered Plan After 1991 16.4 8509(4) & (4.1) – Defined Benefits Under Grandfathered Plan Exempt from Conditions 16.4.1 8509(4)(a) – Exemptions – Death Benefits 16.4.2 8509(4)(b) – Exemptions – Bridging Benefits 16.5 8509(4.1) – Benefits under Grandfathered Plan – Pre-1992 Disability 16.6 8509(5) – Conditions Not Applicable to Grandfathered Plan 16.6.1 8509(5)(a) – Not Applicable Before 1992 16.6.2 8509(5)(b) – Permissible Distributions 16.6.3 8509(5)(c) – Eligible Service & Benefit Accrual 16.7 8509(6) – PA Limits for Grandfathered Plan for 1991 16.8 8509(7) – Limit on Pre-Age 65 Benefits 16.9 8509(8) – Benefit Accrual Rate Greater Than 2% 16.9.1 8509(8)(a) – Benefit Accrual Rate 16.9.2 8509(8)(b) – Increases in Accrued Benefits 16.10 8509(9) – Benefits Under a Plan Other Than Grandfathered Plan 16.11 8509(10) –Money Purchase Benefits Exempt From Conditions 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans 16.13 8509(11) – Benefits Acceptable to Minister 16.14 8509(12) – PA Limits – 1996 to 2002 16.1 8509(1) – Prescribed Conditions Applicable Before 1992 to Grandfathered Plans 16.1.1 8509(1)(a) – Primary Purpose Paragraph 8509(1)(a) of the Regulations, applicable to grandfathered plans, modifies the prescribed conditions for registration of a pension plan under paragraph 8501(1)(a). ... Cross references: Definition of Existing Plan – 8500(1) Definition of Grandfathered Plan – 8500(1) Conditions for Registration – 8501(1)(a) Permissible Benefits – 8502(c) 16.1.2 8509(1)(b) – Permissible Benefits Another prescribed condition for registration for grandfathered plans is set out in paragraph 8509(1)(b) of the Regulations. ... Cross references: Definition of Bridging Benefits – 8500(1) Bridging Benefits – 8503(2)(b) Additional Bridging Benefits – 8503(2)(l) Bridging Benefits – Cross-Plan Restrictions – 8503(3)(k) Commutation of Lifetime Retirement Benefits – 8503(7) Bridging Benefits and Election – 8503(7.1) Limits Dependent on CPI – 8503(12) Retirement Benefits Before Age 65 – 8504(5) DB Benefits Under Grandfathered Plan Exempt From Conditions – 8509(4)(b) Conditions Applicable to Amendments – 8511(1)(b) 16.2.2 8509(2)(b) – Benefits Paragraph 8509(2)(b) of the Regulations provides that certain conditions relating to lifetime retirement benefits apply to grandfathered plans for periods after 1991. ...

ARCHIVED — T626 Overseas Employment Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2015 – Fillable PDF (t626-fill-15e.pdf) 2014 – Fillable PDF (t626-fill-14e.pdf) 2013 – Fillable PDF (t626-fill-13e.pdf) 2012 – Fillable PDF (t626-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2015 – Standard print PDF (t626-15e.pdf) 2014 – Standard print PDF (t626-14e.pdf) 2013 – Standard print PDF (t626-13e.pdf) 2012 – Standard print PDF (t626-12e.pdf) 2011 – Standard print PDF (t626-11e.pdf) 2010 – Standard print PDF (t626-10e.pdf) 2009 – Standard print PDF (t626-09e.pdf) 2008 – Standard print PDF (t626-08e.pdf) 2007 – Standard print PDF (t626-07e.pdf) 2006 – Standard print PDF (t626-06e.pdf) 2005 – Standard print PDF (t626-05e.pdf) 2003 – Standard print PDF (t626-03e.pdf) 2002 – Standard print PDF (t626-02e.pdf) 2001 – Standard print PDF (t626-01e.pdf) 2000 – Standard print PDF (t626-00e.pdf) 1998 – Standard print PDF (t626-98e.pdf) 1997 – Standard print PDF (t626-97e.pdf) 1996 – Standard print PDF (t626-96e.pdf) 1995 – Standard print PDF (t626-95e.pdf) 1994 – Standard print PDF (t626-94e.pdf) 1992 – Standard print PDF (t626-92e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...