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Old website (cra-arc.gc.ca)
Canada Revenue Agency Ministerial Transition Documents – November 2015
Canada Revenue Agency Ministerial Transition Documents – November 2015 Next page Note to Readers The briefing documents listed below were prepared for the Minister of National Revenue. ... Table of Contents Section 1 – Welcome Commissioner's letter to the Minister Contact list Short-term decisions Floor plan *+ Minister briefing plan Section 2 – Roles and Responsibilities Role of the Minister and Ministerial support Communications and issues management How the Federal government works: An overview * Open and Accountable government * CRA's Board of Management Section 3 – Introduction to the Canada Revenue Agency (CRA) Agency Overview Canada Revenue Agency at a Glance * Senior management contact list Biographies Chair of the Board of Management Commissioner of Revenue and Chief Executive Officer of the Canada Revenue Agency Deputy Commissioner of the Canada Revenue Agency Taxpayers' Ombudsman Partnerships and stakeholders Taxpayers' Ombudsman overview * Expenditure management cycle and CRA budget * Service to Canadians Compliance Collections Appeals Corporate Safeguarding taxpayer information Oversight Section 4 – Immediate Decisions Treasury Board business * Delegations Message to employees Federal budget – A CRA perspective * Section 5 – Government Overview Role of central agencies Section 6 – CRA Litigation Forecast *+ Section 7 – Issues Supporting small and medium businesses * Better service to Canadians * Estimating the magnitude of non-compliance (Tax gap) * Tobacco compliance and contraband * Underground economy * Foreign Account Tax Compliance Act (FATCA) * International collaboration on tax avoidance * Rules for charities related to political activities * Collective bargaining * Bill C-377 – Requirements for labour organizations * Disability Tax Credit promoters * Ontario Retirement Pension Plan * Robillard Commission Report * Overview of recent reduction exercises and major long-term funding pressures * Quebec: GST compensation * British Columbia and Ontario housing market * *Documents under review *+ Documents protected pursuant to the Access to Information Act Next page Date modified: 2016-03-08 ...
Current CRA website
Part XIX Information Return – International Exchange of Information on Financial Accounts
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. ... </ControllingPersonBirthInformation> <ControllingPersonType></ControllingPersonType>- Required, 6 alphanumeric- Enter one of the following codes to describe the controlling person type: • CRS801 = Direct owner of a corporation or other legal person • CRS802 = Indirect owner of a corporation or other legal person (through an intermediary) • CRS803 = Director or senior official of a corporation or other legal person • CRS804 = Settlor of a trust • CRS805 = Trustee of a trust • CRS806 = Protector of a trust • CRS807 = Beneficiary of a trust • CRS808 = Other controlling person of a trust • CRS809 = Equivalent to a settlor of a legal arrangement other than a trust (e.g., partnership) • CRS810 = Equivalent to a trustee of a legal arrangement other than a trust (e.g., partnership) • CRS811 = Equivalent to a protector of a legal arrangement other than a trust (e.g., partnership) • CRS812 = Equivalent to a beneficiary of a legal arrangement other than a trust (e.g., partnership) • CRS813 = Other controlling person of a legal arrangement other than a trust (e.g., partnership) </ControllingPerson> </Organization> <AccountHolderAddress> <Address>- Note: The information within the tag <Address> is repeatable up to 5 times as needed. ...
Technical Interpretation - External
13 November 2014 External T.I. 2014-0535041E5 F - Bien de remplacement Location d'immeubles
XXXXXXXXXX Cynthia Lynch, LL.B, M.Fisc 2014-053504 Le 13 novembre 2014 Objet: Bien de remplacement Location d'immeubles Monsieur XXXXXXXXXX, La présente lettre est en réponse à votre courriel du 3 juin 2014, dans lequel vous nous demandez notre avis quant à savoir si XXXXXXXXXX chalets locatifs acquis à même le produit d'assurance reçu lors de la destruction d'un immeuble locatif (« ancien bien ») constituent des « biens de remplacement » de l'ancien bien, au sens du paragraphe 44(5) de la Loi de l'impôt sur le revenu (« Loi »). ... Faits Vous nous décrivez une situation où un couple (« les contribuables ») détenait plusieurs immeubles locatifs en indivision dont l'un d'entre eux a été complètement détruit par XXXXXXXXXX en XXXXXXXXXX. ... Quant à l'alinéa 44(5)a.1), il exige plutôt que les contribuables utilisent les nouveaux biens qu'ils ont acquis, pour un « usage semblable ou identique » à l'usage qu'ils faisaient de l'ancien bien. ...
Technical Interpretation - External
4 November 2002 External T.I. 2002-0158885 F - Alloc. of Safe Inc. & Disc. Div. Shares
Pour ce faire, les opérations suivantes seraient effectuées. c) Messieurs A et B procéderaient chacun à la création d'une société de gestion (ci-après " GESCO A " et " GESCO B "). ... La détermination du revenu protégé en main afférent à des actions d'une société donnée est fondée sur le droit de ces actions de participer dans le revenu protégé de la société et est fonction de la " période de détention " desdites actions. ... En général, une action possédée par un actionnaire d'une société ne peut participer au revenu protégé en main que durant la " période de détention " relative à l'action donnée. ...
Current CRA website
Motor vehicle leasing costs – employees
Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($1,050 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value − Line 2 $ Blank space for dollar value Line 7 8. ($37,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ... Tom will complete the Chart using the following information for 2024: Monthly lease payment: $500 Lease payments made for 2024: $5,500 Number of days the car was leased in 2024: 335 Manufacturer’s suggested list price: $28,000 HST ($43,529 × 15% = $6,529) = $6,529 HST ($1,050 × 15% = $158)= $158 HST ($37,000 × 15% = $5,550) = $5,550 Eligible leasing costs for passenger vehicles leased after December 31, 2000 Line Leasing agreement information and calculations Amount 1. ... Enter the amount from line 4 or line 5, whichever is more: $50,058 x 85% $42,549 7. ($1,050 + $158 = $1,208) x 335 = $404,680 ÷ 30 = $13,489 − line 2 $13,489 8. ($37,000 + $5,550 = $42,550) x $5,500 = $234,025,000 ÷ $42,549 $ 5,500 Repayments and imputed interest When you lease a passenger vehicle, you may have either a repayment owing to you, or you may have imputed interest. ...
Ruling
19 November 1990 Ruling 90M12293 F - SR & ED Capital Assets
19 November 1990 Ruling 90M12293 F- SR & ED Capital Assets Unedited CRA Tags 2900(2)(b) November 19, 1990 TO: FROM: Brian Dath 957-2089 C. Lamarche 952-3881 Director, Rulings Re: Scientific Research Audit Application Please deliver immediately. ... In such a case, the employee indirectly supports the SR & ED activities. ...
GST/HST Interpretation
3 July 2013 GST/HST Interpretation 146888 - [...] [administration of second-language tests] [whether a vocational school]
("teacher training") [...]. • [...]. • In [yyyy], Co. A added the [...] ... Language Test • The language test is recognized [internationally] [...]. • The language test is [...] owned by [...] ... B. • [...]. • [...]. • Co. B is not a registered charity or a non-profit organization. ...
Technical Interpretation - Internal
1 June 1990 Internal T.I. 74847 F - Oil & Gas Steering Committee
1 June 1990 Internal T.I. 74847 F- Oil & Gas Steering Committee Unedited CRA Tags n/a June 1, 1990 Special Audits Division Resource Industries E.H. ... Gauvreau 957-8953 File No. 7-4847 Subject: Oil & Gas Steering Committee Meeting Minutes We are writing in reply to your request of March 28, 1990 to determine whether the above-captioned minutes contain errors or omissions. ...
Current CRA website
Electronic filing of information returns – Common errors
The XML specifications provide the following formatting requirements: <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required, 3 numeric with a (-), followed by 4 numeric.- Telephone number of the contact The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. ... Common Errors – T619, Electronic Transmittal Record Mandatory information that is missing or invalid within a T619 will result in the entire submission being rejected. ... Example: "John Smith & Sons" will be entered as: "John Smith & Sons" The following are the acceptable special characters for the respective fields: Acceptable special characters for the respective fields Field Special Characters All Financial fields period (.) comma (,) Financial fields (negative amounts only) hyphen (-) Filer Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Filer Address (Address Lines 1 and 2; City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') space Postal Code hyphen (-) space Contact Information (Filer Contact Name) hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Name (Surname or Given Name) hyphen (-) period (.) ampersand (&) apostrophe (') space Recipient Business Name hyphen (-) period (.) ampersand (&) apostrophe (‘) quotation marks (“) comma (,) slash (/) number sign (#) parenthesis (()) Recipient Address (Street Address lines 1 and 2 and City) hyphen (-) period (.) ampersand (&) number sign (#) comma (,) apostrophe (') Page details 2025-03-13 ...
Conference
11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 8, 2019-0811901C6 F - RRIF – Minimum amount after death
TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 11 OCTOBRE 2019 APFF – CONGRÈS 2019 Question 8 Retrait minimum d’un fonds enregistré de revenu de retraite et décès d’un contribuable Les réponses obtenues à une question posée lors de cette table ronde du Congrès 2016 de l’Association de planification fiscale et financière (« APFF ») portant sur les retraits minimums d’un fonds enregistré de revenu de retraite (« FERR ») d’un contribuable décédé ainsi que le transfert du FERR au conjoint survivant suscitent d’autres questions auxquelles nous souhaiterions avoir les réponses de l’Agence du revenu du Canada (« ARC »). ... Réponse de l’ARC à la question 8a) Le calcul du montant minimum à retirer d’un FERR pour l’année est prévu à la définition du terme « minimum » au paragraphe 146.3(1) L.I.R. ... Selon la définition du terme « minimum » prévu au paragraphe 146.3(1) L.I.R., les versements doivent débuter au plus tard la première année civile suivant l’année de la conclusion de l’accord visant le FERR. ...