Search - 阿里拍卖 司法拍卖

This allows the couple to take the best advantage of the dividend tax credit and the married tax credit as illustrated in the example in ¶ 4 below. ... Only dividends received by a spouse in respect of whom the taxpayer is entitled to a married tax credit under paragraph 118(1)(a) qualify for the election under subsection 82(3). ¶ 4. ... Spouse Taxpayer No Election Election Income $ 3,000 $ 20,000 $ 23,000 Interest paid 300------------------------------ Net and Taxable Income $ 2,700 $ 20,000 $ 23,000 ===== ===== ===== Calculation of Personal Tax Credits Basic Personal Amount $ 6,000 $ 6,000 $ 6,000 Married Amount (Note 1)--- 2,800 5,000------------------------ Total Amount $ 6,000 $ 8,800 $ 11,000 ===== ===== ===== Total Personal Tax Credits (17% of Total Amount) $ 1,020 $ 1,496 $ 1,870 ===== ===== ===== Federal Income Tax (17% of Taxable Income) $ 459 $ 3,400 $ 3,910 Subtract: (Note 2) Total Personal Tax Credits 1,020 1,496 1,870 Federal Dividend Tax Credits 400--- 400------------------------ Total Tax Credits 1,420 1,496 2,270------------------------ Basic Federal Tax Payable nil $ 1,904 $ 1,640 ===== ===== ===== Note 1: $2,800 = $5,000- ($2,700- $500) Note 2: These tax credits do not give rise to refundable amounts. ...

This allows the couple to take the best advantage of the dividend tax credit and the married tax credit as illustrated in the example in ¶ 4 below. ... Only dividends received by a spouse in respect of whom the taxpayer is entitled to a married tax credit under paragraph 118(1)(a) qualify for the election under subsection 82(3). ¶ 4. ... Spouse Taxpayer No Election Election Income $ 3,000 $ 20,000 $ 23,000 Interest paid 300------------------------------ Net and Taxable Income $ 2,700 $ 20,000 $ 23,000 ===== ===== ===== Calculation of Personal Tax Credits Basic Personal Amount $ 6,000 $ 6,000 $ 6,000 Married Amount (Note 1)--- 2,800 5,000------------------------ Total Amount $ 6,000 $ 8,800 $ 11,000 ===== ===== ===== Total Personal Tax Credits (17% of Total Amount) $ 1,020 $ 1,496 $ 1,870 ===== ===== ===== Federal Income Tax (17% of Taxable Income) $ 459 $ 3,400 $ 3,910 Subtract: (Note 2) Total Personal Tax Credits 1,020 1,496 1,870 Federal Dividend Tax Credits 400--- 400------------------------ Total Tax Credits 1,420 1,496 2,270------------------------ Basic Federal Tax Payable nil $ 1,904 $ 1,640 ===== ===== ===== Note 1: $2,800 = $5,000- ($2,700- $500) Note 2: These tax credits do not give rise to refundable amounts. ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 2 on Form NS479. ... Amount from line 9 A Amount from line 13- B Line A minus line B = C Receipts- Attach Form NSETC-1 to your paper return. ... Single individual Married / Living common-law Net income $ Tax credit rate Net income $ Tax credit rate From To % From To % 0 29,500 25.0 0 50,000 25.0 29,501 30,000 23.5 50,001 51,000 23.5 30,001 30,500 22.0 51,001 52,000 22.0 30,501 31,000 20.5 52,001 53,000 20.5 31,001 31,500 19.0 53,001 54,000 19.0 31,501 32,000 17.5 54,001 55,000 17.5 32,001 32,500 16.0 55,001 56,000 16.0 32,501 33,000 14.5 56,001 57,000 14.5 33,001 33,500 13.0 57,001 58,000 13.0 33,501 34,000 11.5 58,001 59,000 11.5 34,001 34,500 10.0 59,001 60,000 10.0 34,501 35,000 8.5 60,001 61,000 8.5 35,001 35,500 7.0 61,001 62,000 7.0 35,501 36,000 5.5 62,001 63,000 5.5 36,001 36,500 4.0 63,001 64,000 4.0 36,501 37,000 2.5 64,001 65,000 2.5 Date modified: 2002-11-30 ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 2 on Form NS479. ... Amount from line 9 A Amount from line 13- B Line A minus line B = C Receipts- Attach Form NSETC-1 to your paper return. ... Single individual Married / Living common-law Net income $ Tax credit rate Net income $ Tax credit rate From To % From To % 0 29,500 25.0 0 50,000 25.0 29,501 30,000 23.5 50,001 51,000 23.5 30,001 30,500 22.0 51,001 52,000 22.0 30,501 31,000 20.5 52,001 53,000 20.5 31,001 31,500 19.0 53,001 54,000 19.0 31,501 32,000 17.5 54,001 55,000 17.5 32,001 32,500 16.0 55,001 56,000 16.0 32,501 33,000 14.5 56,001 57,000 14.5 33,001 33,500 13.0 57,001 58,000 13.0 33,501 34,000 11.5 58,001 59,000 11.5 34,001 34,500 10.0 59,001 60,000 10.0 34,501 35,000 8.5 60,001 61,000 8.5 35,001 35,500 7.0 61,001 62,000 7.0 35,501 36,000 5.5 62,001 63,000 5.5 36,001 36,500 4.0 63,001 64,000 4.0 36,501 37,000 2.5 64,001 65,000 2.5 Report a problem or mistake on this page Thank you for your help! ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 2 on Form NS479. ... Amount from line 9 A Amount from line 13- B Line A minus line B = C Receipts- Attach Form NSETC-1 to your paper return. ... Single individual Married / Living common-law Net income $ Tax credit rate Net income $ Tax credit rate From To % From To % 0 29,500 25.0 0 50,000 25.0 29,501 30,000 23.5 50,001 51,000 23.5 30,001 30,500 22.0 51,001 52,000 22.0 30,501 31,000 20.5 52,001 53,000 20.5 31,001 31,500 19.0 53,001 54,000 19.0 31,501 32,000 17.5 54,001 55,000 17.5 32,001 32,500 16.0 55,001 56,000 16.0 32,501 33,000 14.5 56,001 57,000 14.5 33,001 33,500 13.0 57,001 58,000 13.0 33,501 34,000 11.5 58,001 59,000 11.5 34,001 34,500 10.0 59,001 60,000 10.0 34,501 35,000 8.5 60,001 61,000 8.5 35,001 35,500 7.0 61,001 62,000 7.0 35,501 36,000 5.5 62,001 63,000 5.5 36,001 36,500 4.0 63,001 64,000 4.0 36,501 37,000 2.5 64,001 65,000 2.5 Page details Date modified: 1999-11-01 ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 44 on BC428. ... " Enter on line 47 of Form BC428, the "Tax credit amount " shown on Form EVCC 30. ... " Enter on line 11 of Form BC479, the "Tax credit amount " shown on Form VCC 10. ...

Column 1 Column 2 Column 3 Enter your total contributions A- 0- 100.00- 550.00 B Line A minus line B = = = C × 75 % × 50 % × 33.33 % D Multiply line C by the rate on line D = = = E + 0 + 75.00 + 300.00 F Line E plus line F = = = G Enter the result on line 44 on BC428. ... " Enter on line 47 of Form BC428, the "Tax credit amount " shown on Form EVCC 30. ... " Enter on line 11 of Form BC479, the "Tax credit amount " shown on Form VCC 10. ...

See " How do you report foreign income and other amounts? ". ... For more details, see " Split income of a child under 18 ". ...

Again, any undeductible amount would be carried forward. ¶ 22. The following example illustrates the rules discussed in ¶ 19 to 21 above: An artist earned employment income from qualifying artistic activities from both Employer A and Employer B during the same taxation year. The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. The amount deductible under paragraph 8(1)(q) for the current year is calculated as follows: Eligible artists' employment expenses (amount paid for advertising & promotion-see note below) $ 700 ===== Limit under paragraph 8(1)(q): The lesser of: (i) $1,000, and (ii) $4,500 (20% of $22,500); that is, $ 1,000 Less: capital cost allowance $ 350 $ 650-------- ===== Amount deductible under paragraph 8(1)(q) for the year (the eligible expenses of $700, but not exceeding the limit of $650) $ 650 ===== Eligible artists' employment expenses to be carried onward to the subsequent year ($700 eligible- $650 deductible) $ 50 ===== Deductions allowed in computing the current year's employment income: Capital cost allowance (paragraph 8(1)(j)) $ 350 Artists' employment expenses (paragraph 8(1)(q)) $ 650 Travel expenses (paragraph 8(1)(h)) $ 1,300-------- Total $ 2,300 ===== Note: Since the travel expenses of $1,300 were paid to earn employment income from a qualifying artistic activity, the taxpayer could choose to include them in the eligible artists' employment expenses instead of deducting them under paragraph 8(1)(h) (the eligible artists' employment expenses would therefore be $2,000 instead of $700). ...

Again, any undeductible amount would be carried forward. ¶ 22. The following example illustrates the rules discussed in ¶ 19 to 21 above: An artist earned employment income from qualifying artistic activities from both Employer A and Employer B during the same taxation year. The following information relates to the artist for that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 ===== ===== ===== Related expenses paid in the year: Advertising & promotion $ 400 $ 300 $ 700 Travel* $ 800 $ 500 $ 1,300------------------------ Total $ 1,200 $ 800 $ 2,000 ===== ===== ===== Capital cost allowance on motor vehicle deducted under paragraph 8(1)(j) $ 350 ===== * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. The amount deductible under paragraph 8(1)(q) for the current year is calculated as follows: Eligible artists' employment expenses (amount paid for advertising & promotion-see note below) $ 700 ===== Limit under paragraph 8(1)(q): The lesser of: (i) $1,000, and (ii) $4,500 (20% of $22,500); that is, $ 1,000 Less: capital cost allowance $ 350 $ 650-------- ===== Amount deductible under paragraph 8(1)(q) for the year (the eligible expenses of $700, but not exceeding the limit of $650) $ 650 ===== Eligible artists' employment expenses to be carried onward to the subsequent year ($700 eligible- $650 deductible) $ 50 ===== Deductions allowed in computing the current year's employment income: Capital cost allowance (paragraph 8(1)(j)) $ 350 Artists' employment expenses (paragraph 8(1)(q)) $ 650 Travel expenses (paragraph 8(1)(h)) $ 1,300-------- Total $ 2,300 ===== Note: Since the travel expenses of $1,300 were paid to earn employment income from a qualifying artistic activity, the taxpayer could choose to include them in the eligible artists' employment expenses instead of deducting them under paragraph 8(1)(h) (the eligible artists' employment expenses would therefore be $2,000 instead of $700). ...