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Old website (cra-arc.gc.ca)

Program Financial Claim Review Manual – Review Procedures for Financial Reviewers

Corp type– Enter if changed: Code 1 Canadian-controlled private corporation Code 2 Other private corporation Code 3 Public corporation Code 4 Other corporation. ... Also, enter the statute-barred date in red in the top margin of the T99, or T99A, using the YY / MM / DD format. ... Section Table of Contents SR&ED Review Reference- Other Items (Loose on Top)-- Waiver T2029-- Appeals Waiver-- AIMS Screen 1 (if req'd)-- AIMS Screen 5 (if req'd)-- AIMS Screen L (if req'd)-- T7W (if req'd)-- T99A (if req'd)- A Schedules and Forms- A T2SCH1 Comparative (or revised GIFI) schedule A-1 A T2SCH4 Comparative (or revised GIFI) schedule A-4 A T2SCH8 Comparative (or revised GIFI) schedule A-8 A T2SCH23 Revised A-23 A T2SCH27 Revised A-27 A T2SCH31 Comparative (or revised GIFI) schedule A-31 A T661 Comparative (or revised GIFI) schedule A-32 A T2SCH33 Revised A-33 A T2SCH49 Revised (or revised GIFI) schedule A-49 A T2SCH50 Revised A-50 A T2 Jacket Revised GIFI schedule of changes A-300 A T2SCH506 Revised A-506 A Provincial Government Tax Credits (if required) A-### A T1145 Revised A-1145 A T1146 Revised A-1146 A T1263 Revised A-1263 B Reports- B Coding Reconciliations B-10 B Financial Review Report FRR B-20 B Taxpayer Relief (Fairness) Report B-30 B Penalty Recommendation Report B-40 B Penalty Recommendation Report (Third Party) B-50 B Other Administrative Second Review B-60 B Explanation of delays or AIMS Screen 4 (if used) B-70 C Review Plan and Checklists- C Screener’s comments C-10 C Initial Review Plan (subsequent changes C-20.1 etc.) ...
Current CRA website

Financial Claim Review Manual – Review procedures for financial reviewers

Corp type– Enter if changed: Code 1 Canadian-controlled private corporation Code 2 Other private corporation Code 3 Public corporation Code 4 Other corporation. ... Also, enter the statute-barred date in red in the top margin of the T99, or T99A, using the YY / MM / DD format. ... Section Table of Contents SR&ED Review Reference- Other Items (Loose on Top)-- Waiver T2029-- Appeals Waiver-- AIMS Screen 1 (if req'd)-- AIMS Screen 5 (if req'd)-- AIMS Screen L (if req'd)-- T7W (if req'd)-- T99A (if req'd)- A Schedules and Forms- A T2SCH1 Comparative (or revised GIFI) schedule A-1 A T2SCH4 Comparative (or revised GIFI) schedule A-4 A T2SCH8 Comparative (or revised GIFI) schedule A-8 A T2SCH23 Revised A-23 A T2SCH27 Revised A-27 A T2SCH31 Comparative (or revised GIFI) schedule A-31 A T661 Comparative (or revised GIFI) schedule A-32 A T2SCH33 Revised A-33 A T2SCH49 Revised (or revised GIFI) schedule A-49 A T2SCH50 Revised A-50 A T2 Jacket Revised GIFI schedule of changes A-300 A T2SCH506 Revised A-506 A Provincial Government Tax Credits (if required) A-### A T1145 Revised A-1145 A T1146 Revised A-1146 A T1263 Revised A-1263 B Reports- B Coding Reconciliations B-10 B Financial Review Report FRR B-20 B Taxpayer Relief (Fairness) Report B-30 B Penalty Recommendation Report B-40 B Penalty Recommendation Report (Third Party) B-50 B Other Administrative Second Review B-60 B Explanation of delays or AIMS Screen 4 (if used) B-70 C Review Plan and Checklists- C Screener’s comments C-10 C Initial Review Plan (subsequent changes C-20.1 etc.) ...
Current CRA website

– Employment income

Line 10100 Employment income Employment income consists of amounts that you receive as salary, wages, commissions (see line 10120), bonuses, tips, gratuities, and honoraria. ... Forms and publications Income Tax Package Interpretation bulletin IT-428 ARCHIVED, Wage Loss Replacement Plans Related topics Line 10130 Wage-loss replacement contributions Line 10400 Other employment income Line 22200 Deduction for CPP or QPP contributions on self-employment and other earnings Line 22900 Other employment expenses Line 23200 Other deductions Line 24900 Security options deductions Line 31260 Canada employment amount Page details Date modified: 2025-01-21 ...
Current CRA website

Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses

Percentage of each employee's premium Name of employee Cost of equivalent coverage for yourself % of the employee's premium you pay Jack $1,500 20% Jill $1,800 50% Sue $1,400 40% You have to do the following three calculations: Jack: $1,500 (X) × 20% (Y) = $300 (Z) Jill: $1,800 (X) × 50% (Y) = $900 (Z) Sue: $1,400 (X) × 40% (Y) = $560 (Z) Your limit is $300, the least of the amounts calculated for the three employees. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ... Monique calculates as follows: 10/24 hours × 35/100 metres × $5,800 expenses = $845.83 The business operates five days a week, so she must do another calculation: $845.83 × 5/7 days = $604.16 Monique can deduct $604.16 for her household expenses. ...
Current CRA website

T5 Guide – Return of Investment Income

This amount is the lesser of: $500 (the refund amount) $2,000 ($500 + $9,500 $8,000) Box 15 Foreign income Identify a box in the "Other information" area as box 15. ... The program account number consists of three parts: the nine‑digit business number (BN) identifies the business the two‑letter program identifier identifies the type of program account the four‑digit reference number identifies each account in a program that a business may have Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual " 2 " for a joint account (two or more individuals) " 3 " for a corporation " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership " 5 " for a government, government enterprise, or international organization Box 24 Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. ... For example: USD United States, dollar JPY Japan, yen HKD Hong Kong, dollar AUD Australia, dollar NZD New Zealand, dollar DKK Denmark, krone GBP United Kingdom, pound EUR European Union, euro OTH Other Note If you are filing electronically, you must use the alphabetic code. ...
Current CRA website

Line 23200 – Other deductions: Other deductible amounts

Line 23200 Other deductions: Other deductible amounts Note: Line 23200 was line 232 before tax year 2019. ... Forms and publications Income Tax Package Guide, return, and schedules Guide T4040, RRSPs and Other Registered Plans for Retirement Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) under Paragraph 60(m) Form RC4460, Registered Disablilty Savings Plan Form T746, Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions Form T1043, Deduction for Excess Registered Pension Plan Transfers You Withdrew From an RRSP, or RRIF Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP Contributions from your RRSP Related topics Line 10100 Employment income Line 12100 Interest and other investment income Line 12200 Net partnership income (limited or non-active partners only) Line 22100 Carrying charges, interest expenses, and other expenses Line 22900 Other employment expenses Line 43700 Total income tax deducted Report a problem or mistake on this page Thank you for your help! ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Line 206 Pension adjustment Line 207 Registered pension plan (RPP) deduction Line 208 RRSP/PRPP deduction Line 210 Deduction for elected split-pension amount Line 212 Annual union, professional, or like dues Line 213 Universal child care benefit repayment Line 214 Child care expenses Line 215 Disability supports deduction Line 217 Business investment loss Line 219 Moving expenses Line 220 Support payments made Line 221 Carrying charges and interest expenses Line 222 Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 Exploration and development expenses Line 229 Other employment expenses Line 231 Clergy residence deduction Line 232 Other deductions Line 235 Social benefits repayment Line 236 Net income Taxable income (lines 244 to 260) Line 244 Canadian Forces personnel and police deduction Line 248 Employee home relocation loan deduction Line 249 Security options deductions Line 250 Other payments deduction Line 251 Limited partnership losses of other years Line 252 Non-capital losses of other years Line 253 Net capital losses of other years Line 254 Capital gains deduction Line 255 Northern residents deductions Line 256 Additional deductions Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 2013 withdrawals under the HBP and the LLP Deemed residents Enter on line 18 the total of your HBP withdrawals for 2013 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Date modified: 2014-01-03 ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Line 206 Pension adjustment Line 207 Registered pension plan (RPP) deduction Line 208 RRSP/PRPP deduction Line 210 Deduction for elected split-pension amount Line 212 Annual union, professional, or like dues Line 213 Universal child care benefit repayment Line 214 Child care expenses Line 215 Disability supports deduction Line 217 Business investment loss Line 219 Moving expenses Line 220 Support payments made Line 221 Carrying charges and interest expenses Line 222 Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 Exploration and development expenses Line 229 Other employment expenses Line 231 Clergy residence deduction Line 232 Other deductions Line 235 Social benefits repayment Line 236 Net income Taxable income (lines 244 to 260) Line 244 Canadian Forces personnel and police deduction Line 248 Employee home relocation loan deduction Line 249 Security options deductions Line 250 Other payments deduction Line 251 Limited partnership losses of other years Line 252 Non-capital losses of other years Line 253 Net capital losses of other years Line 254 Capital gains deduction Line 255 Northern residents deductions Line 256 Additional deductions Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 2013 withdrawals under the HBP and the LLP Deemed residents Enter on line 18 the total of your HBP withdrawals for 2013 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

Net income Line 205 Pooled registered pension plan (PRPP) employer contributions Line 206 Pension adjustment Line 207 Registered pension plan (RPP) deduction Line 208 RRSP/PRPP deduction Line 210 Deduction for elected split-pension amount Line 212 Annual union, professional, or like dues Line 213 Universal child care benefit repayment Line 214 Child care expenses Line 215 Disability supports deduction Line 217 Business investment loss Line 219 Moving expenses Line 220 Support payments made Line 221 Carrying charges and interest expenses Line 222 Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 Exploration and development expenses Line 229 Other employment expenses Line 231 Clergy residence deduction Line 232 Other deductions Line 235 Social benefits repayment Line 236 Net income Taxable income (lines 244 to 260) Line 244 Canadian Forces personnel and police deduction Line 248 Employee home relocation loan deduction Line 249 Security options deductions Line 250 Other payments deduction Line 251 Limited partnership losses of other years Line 252 Non-capital losses of other years Line 253 Net capital losses of other years Line 254 Capital gains deduction Line 255 Northern residents deductions Line 256 Additional deductions Net income ⬤▮▲Line 205 Pooled registered pension plan (PRPP) employer contributions Enter on line 205 the total of all amounts shown in the designated “employer contribution amount” box of your PRPP receipts. ... Lines 18 to 21 2013 withdrawals under the HBP and the LLP Deemed residents Enter on line 18 the total of your HBP withdrawals for 2013 from box 27 of your T4RSP slips. ... Previous page | Table of contents | Next page Page details Date modified: 2014-01-03 ...
Old website (cra-arc.gc.ca)

New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... However, because the written agreement of purchase and sale was entered into after March 30, 2016, and before July 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 13%: HST = $350,000 × 13/113 = $40,265.49 Consideration = $350,000 $40,265.49 = $309,734.51 However, the builder is considered to have collected the HST at 15%: HST = $309,734.51 × 15% = $46,460.18 If this example had been set in Newfoundland and Labrador, and all other facts remained the same, the sale of the new house would still have been subject to HST at 15% and the builder would still have been considered to have collected HST at 15% (that is, $46,460.18 HST) since the agreement does not meet the disclosure requirements. ... Appendix A Summary charts of the applicable HST rate on sales of newly constructed or substantially renovated housing SUMMARY CHART 1 New Brunswick Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 after March 30, 2016 before July 2016 before July 2016 13% Example 2 on or before March 30, 2016 before July 2016 after June 2016 13% Example 3 after March 30, 2016 after June 2016 after June 2016 15% SUMMARY CHART 2 Newfoundland and Labrador Examples Date of agreement is Possession is transferred Ownership is transferred HST applies at the rate of Example 1 on or before May 3, 2016 before July 2016 before July 2016 13% Example 2 on or before May 3, 2016 before July 2016 after June 2016 13% Example 3 after May 3, 2016 after June 2016 after June 2016 15% Appendix B Summary charts of the applicable HST rate on grandparented sales of newly constructed or substantially renovated housing SUMMARY CHART 1 New Brunswick Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before March 30, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before March 30, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before March 30, 2016 after June 2016 No 15% SUMMARY CHART 2 Newfoundland and Labrador Examples Type of housing Date of agreement is Possession and ownership are transferred Grandparented (Yes/No) HST applies at the rate of Example 4 Single unit detached house on or before May 3, 2016 after June 2016 Yes 13% Example 5 Mobile home on or before May 3, 2016 after June 2016 Yes 13% Example 6 Apartment building on or before May 3, 2016 after June 2016 No 15% Date modified: 2016-06-29 ...

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