Search - 2002年 抽纸品牌 质量排名

Transitional rules are provided for the period between May 1, 2002, and July 15, 2002, to take into account that there will be containers in circulation on May 1, 2002, that would have been sold under the existing rules. ... The entitlement, based on the application of section 226.1, extends up to and including July 15, 2002. ... This applies to supplies for which consideration becomes due after July 15, 2002. ...

The Department of Finance withdrew the observation on March 28, 2002. ... Footnotes 1 2002 DTC 6969; [2002] 3 CTC 421 2 2002 DTC 6960; [2002] 3 CTC 439 3 77 DTC 5213; [1977] CTC 310 4 See the Federal Court of Appeal decision in Avis Immobilien G.M.B.H. v. ... The Queen (2002 DTC 7044; [2002] 3 CTC 184) reinforced the criteria established in the foregoing cases. ...

This applies to any contribution made after December 20, 2002. Complete the chart for line 410 on the federal worksheet to calculate your credit. ... Line 412 – Investment tax credit ⬤ ▲ You may be eligible for this credit if any of the following apply. ... Line 59 – Surtax for non-residents of Canada and deemed residents of Canada ⬤ ▮ ▲ This tax is paid instead of a provincial or territorial tax. ...

This applies to any contribution made after December 20, 2002. Complete the chart for line 410 on the federal worksheet to calculate your credit. ... Line 412 – Investment tax credit ⬤ ▲ You may be eligible for this credit if any of the following apply. ... Line 59 – Surtax for non-residents of Canada and deemed residents of Canada ⬤ ▮ ▲ This tax is paid instead of a provincial or territorial tax. ...

The wine licensee started operations in November 2002; the licensee's fiscal year is from November 1 to October 31; and the licensee's fiscal months are calendar months. Based on calendar year sales Calendar month Sales Cumulative sales November 2002 $ 1,500 $ 1,500 December 2002 $ 1,500 $ 3,000 New calendar year Calendar month Sales Cumulative sales January 2003 $ 5,000 $ 5,000 February 2003 $ 3,000 $ 8,000 March 2003 $ 3,000 $ 11,000 April 2003 $ 4,000 $ 15,000 May 2003 $ 4,000 $ 19,000 June 2003 $ 4,500 $ 23,500 July 2003 $ 5,500 $ 29,000 August 2003 $ 6,000 $ 35,000 September 2003 $ 6,000 $ 41,000 October 2003 $ 6,500 $ 47,500 November 2003 $ 7,000 $ 54,500 December 2003 $ 5,000 $ 59,500 New calendar year Calendar month Sales Cumulative sales January 2004 $ 4,000 $ 4,000 February 2004 $ 6,000 $ 10,000 March 2004 $ 6,500 $ 16,500 April 2004 $ 11,000 $ 27,500 May 2004 $ 12,500 $ 40,000 June 2004 $ 13,000 $ 53,000 36. ... Based on fiscal year sales Fiscal month Sales Cumulative sales November 2002 $ 1,500 $ 1,500 December 2002 $ 1,500 $ 3,000 January 2003 $ 2,000 $ 5,000 February 2003 $ 3,000 $ 8,000 March 2003 $ 3,000 $ 11,000 April 2003 $ 4,000 $ 15,000 May 2003 $ 4,000 $ 19,000 June 2003 $ 4,500 $ 23,500 July 2003 $ 5,500 $ 29,000 August 2003 $ 6,000 $ 35,000 September 2003 $ 6,000 $ 41,000 October 2003 $ 8,000 $ 49,000 Total 2002/2003 $ 49,000 New fiscal year Fiscal month Sales Cumulative sales November 2003 $ 7,000 $ 7,000 December 2003 $ 5,000 $ 12,000 January 2004 $ 4,000 $ 16,000 February 2004 $ 6,000 $ 22,000 March 2004 $ 6,500 $ 28,500 April 2004 $ 11,000 $ 39,500 May 2004 $ 12,500 $ 52,000 June 2004 $ 13,500 $ 65,500 July 2004 $ 14,000 $ 79,500 39. ...

Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 423 – Family tax cut Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Line 445 – Section 217 tax adjustment Line 57 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... This applies to any contribution made after December 20, 2002. Complete the chart for line 410 on the federal worksheet to calculate your credit. ... Line 412 – Investment tax credit ⬤▮▲ You may be eligible for this credit if any of the following apply. ...

⬤ ▮ ▲ Deemed residents – You can claim all the non-refundable tax credits that apply to you. ... Line 300 – Basic personal amount ⬤ ▮ ▲ Claim $11,138. Line 301 – Age amount ⬤ ▮ ▲ Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... This applies to any donations or gifts made after December 20, 2002. For more information, see Pamphlet P113, Gifts and Income Tax. ...

⬤ ▮ ▲ Deemed residents – You can claim all the non-refundable tax credits that apply to you. ... Line 300 – Basic personal amount ⬤ ▮ ▲ Claim $11,138. Line 301 – Age amount ⬤ ▮ ▲ Claim this amount if you were 65 years of age or older on December 31, 2014, and your net world income (line 236 of your return) is less than $ 80,980. ... This applies to any donations or gifts made after December 20, 2002. For more information, see Pamphlet P113, Gifts and Income Tax. ...

IC 78-18R6 Registered Retirement Income Funds March 6, 2002 This circular cancels and replaces Information Circular 78-18R5 dated June 17, 1996. ... Taxation of the annuitant – Acquisition and disposition of non-qualified investments 55. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. ...

Registered Plans Directorate Technical Manual On this page... 1 147.1(1), 248(1), 8300(1), 8500 – Definitions 1.1 Actuary – 147.1(1) (Actuaire) 1.2 Active Member – 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution – 248(1) (Cotisation facultative) 1.4 Administrator – 147.1(1) (Administrateur) 1.5 Average Consumer Price Index – 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage – 147.1(1) (Salaire moyen) 1.7 Beneficiary – 8500(1) (Bénéficiaire) 1.8 Benefit Provision – 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit – 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event – 8300(1) (Fait à attester) 1.11 Common-Law Partner – 248(1) (Conjoint de fait) 1.12 Compensation – 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services – 8300(1) (Période complète de services réduits) 1.14 Connected Person – 8500(3) (Personne rattachée) 1.15 Consumer Price Index – 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit – 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision – 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant – 8500(1) (Personne à charge) 1.20 Designated Plan – 8515 (régime désigné) 1.21 Disabled – 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay – 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence – 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period – 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan – 8500(1) (Régime exclu) 1.26 Individual Pension Plan – 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount – 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits – 8500(1) (Prestation viagère) 1.29 Member – 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit – 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision – 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan – 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer – 147.1(1) (Employeur participant) 1.34 Past Service Event – 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service – 8500(1) (Services validables) 1.36 Period of Disability – 8500(1) (Période d’invalidité) 1.37 Predecessor Employer – 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation – 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits – 8500(1) (Prestation de retraite) 1.41 Single Amount – 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse – 8500(5), 252(3) (Époux) 1.44 Surplus – 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled – 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure – 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings – 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 – Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Transfers – 147.3 Lifetime Retirement Benefits – 8503(2)(a) Lump Sum Payments on Termination – 8503(2)(h) Commuted Value – Pre-Retirement Death – 8503(2)(i) Lump Sum Payments on Death – 8503(2)(j) Commutation of Benefits – 8503(2)(m) Commutations – Beneficiary’s Benefits – 8503(2)(n) Offset Benefits – 8503(3)(j) Undue Deferral of Payment – 8503(4)(d) Commutation of Lifetime Retirement Benefits – 8503(7) 1.42 Specified Multi-Employer Plan – 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ... In June 2002, the Quebec National Assembly passed Bill 84 that amended the Supplemental Pension Plan Act to recognize civil unions. ...