Search - 2005年 抽纸品牌 质量排名
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Scraped CRA Website
ARCHIVED - Capital Cost Allowance – Equipment Used in Petroleum and Natural Gas Activities
A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Therefore, notwithstanding the view expressed in ¶ 23,the CRA will maintain the position in ¶ 8 of IT-482 that compressor stations used in the transmission of natural gas or in conjunction with a transmission pipeline acquired before February 23, 2005 will be included in Class 8. Such compressor stations acquired after February 22, 2005 will be included in Class 7 by virtue of paragraph (j) thereof (see ¶s 20 and 21). ...
Archived CRA website
ARCHIVED - Capital Cost Allowance – Equipment Used in Petroleum and Natural Gas Activities
A pipeline acquired by a taxpayer that is not (a) gas or oil well equipment – Class 41 (see ¶s 3-4), (b) Canadian field processing equipment – Class 41 (see ¶ 6), (c) a new pipeline acquired after February 22, 2005 used for the transmission of petroleum, natural gas or related hydrocarbons – Class 49 (see ¶ 17), or (d) a pipeline for which the CRA, in consultation with the Minister of Natural Resources, is satisfied that the main source of supply is likely to be exhausted within 15 years of it becoming operational – Class 8 by virtue of paragraph (i) thereof will be included in Class 1 by virtue of paragraph (l) thereof. ... Therefore, notwithstanding the view expressed in ¶ 23,the CRA will maintain the position in ¶ 8 of IT-482 that compressor stations used in the transmission of natural gas or in conjunction with a transmission pipeline acquired before February 23, 2005 will be included in Class 8. Such compressor stations acquired after February 22, 2005 will be included in Class 7 by virtue of paragraph (j) thereof (see ¶s 20 and 21). ...
Current CRA website
Chapter History S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
Chapter History S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs Introduction The purpose of this Chapter History page is to highlight any amendments to the information contained in a chapter of an income tax folio, including amendments to the information originally contained in an interpretation bulletin that has been cancelled and replaced with a folio chapter. ... The Summary and ¶1.70 have been updated to include a cross-reference to new Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, and TFSAs. ¶1.61 and ¶1.62 have been removed, and a number of paragraphs have been revised because of changes to the qualified investment rules that apply to RDSPs and RESPs to be consistent with those rules that apply to RRSPs, RRIFs, and TFSAs (added by S.C. 2017, c. 33, generally applicable after March 22, 2017). ... Update September 2, 2016 General Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, and TFSAs, replaces and cancels Interpretation Bulletin IT-320R3, Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds. ...
Conference
6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 5, 2017-0707801C6 F - RRIF transfers – partition of family patrimony
TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 6 OCTOBRE 2017 APFF – CONGRÈS 2017 Question 5 Transfert d’un FERR au décès – partage du patrimoine familial La Loi de l’impôt sur le revenu prévoit qu’au décès du dernier rentier d’un fonds enregistré de revenu de retraite (« FERR »), la juste valeur marchande (« JVM ») des biens du FERR immédiatement avant le décès doit être incluse dans le revenu du décédé (paragraphes 146.3(5) et (6) et alinéa 56(1)(t) L.I.R.). ... D’autre part, le Code civil du Québec (« C.c.Q. ») prévoit que le patrimoine familial inclut les droits accumulés durant le mariage au titre d’un régime d’épargne retraite comme un REER ou un FERR (article 415 C.c.Q.). ... Les instructions contenues au formulaire T2220 se lisent comme suit: Si vous êtes l’émetteur […] d’un fonds enregistré de revenu de retraite (FERR), […] vous devez utiliser ce formulaire pour effectuer un transfert direct d’une partie ou de la totalité des biens […] du FERR […] d’un rentier dans […] un FERR de l’époux […], selon une ordonnance ou un jugement d’un tribunal compétent ou un accord écrit de séparation à la suite d’une décision de partager les biens en règlement des droits découlant du mariage ou de l’union de fait ou de son échec. ...
Technical Interpretation - Internal
2 April 2007 Internal T.I. 2007-0225221I7 - Foreign Spin-off & Foreign Merger
2 April 2007 Internal T.I. 2007-0225221I7- Foreign Spin-off & Foreign Merger Unedited CRA Tags 86.1(1) 87(8) 87(8.1) Principal Issues: 1. ... Our conclusion is equally applicable to Parent's distribution of the Subco shares to the shareholders of Parent if subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are amended as proposed in the July 18, 2005 draft legislation. ... Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Archived CRA website
ARCHIVED - T1236 Qualified Donees Worksheet / Amounts provided to other organizations
ARCHIVED- T1236 Qualified Donees Worksheet / Amounts provided to other organizations We have archived this page and will not be updating it. ... Available for the years listed below: 2018- PDF- t1236-fill-18e.pdf 2018- PDF- t1236-18e.pdf 2015- PDF- t1236-fill-15e.pdf 2015- PDF- t1236-15e.pdf 2014- PDF- t1236-fill-14e.pdf 2014- PDF- t1236-14e.pdf 2013- PDF- t1236-fill-13e.pdf 2013- PDF- t1236-13e.pdf 2010- PDF- t1236-10e.pdf 2010- PDF- t1236-fill-10e.pdf 2009- PDF- t1236-09e.pdf 2009- PDF- t1236-fill-09e.pdf 2005- PDF- t1236-05e.pdf 2002- PDF- t1236-02e.pdf For more information, see our help file. ...
Current CRA website
Old Age Security Act – Authorization to exercise powers or perform duties of the Minister of National Revenue
Old Age Security Act – Authorization to exercise powers or perform duties of the Minister of National Revenue Last updated on November 6, 2014 The delegations listed below were first approved on April 14,2009 and replaced on August 9, 2005. They are effective as of August 9, 2005, unless otherwise indicated in the history notes. ...
GST/HST Ruling
2 December 2010 GST/HST Ruling 95842r1 - [...] [the Society]
[the Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ... Yours truly, Philippe Nault Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate i 1. 2003 Budget Plan; 2005 Budget Plan- Annex 8 Tax Measures: Supplementary Information; 2005 Explanatory Notes to section 259.------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...
Old website (cra-arc.gc.ca)
Box 10 – Actual amount of dividends other than eligible dividends
Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Do not include: dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources); capital gains dividends (see Box 18 – Capital gains dividends); dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources); eligible dividends (see Box 24 – Actual amount of eligible dividends); or taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources). ...
Current CRA website
Box 10 – Actual amount of dividends other than eligible dividends
Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Do not include: dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources) dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources) eligible dividends (see Box 24 – Actual amount of eligible dividends) taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources) capital gains dividends (see Box 18 – Capital gains dividends) Note You do not need to submit a T5 slip if capital gains dividends are the only dividends. ...