Читать книгу Kickstart Your Corporation - Andrew Feindel - Страница 37

1 1. More information on the steps that follow incorporation can be found on the Government of Canada's Corporations Canada website at https://www.ic.gc.ca/eic/site/cd-dgc.nsf/eng/cs06646.html. Corporations Canada is Canada's federal corporate regulator.

2 2. Under section 248(1) of the Income Tax Act, the three-month limit is only available to CCPCs that (a) claimed the small business deduction in the current or previous year, and (b) did not exceed the small business limit on an associated group basis.

3 3. For more information, refer to the Canada Revenue Agency's web page on late filing of information returns at https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/penalties-interest-other-consequences/payroll-penalties-interest.html#late_filing_info_return.

4 4. For more information on your record-keeping responsibilities, refer to the Canada Revenue Agency's website at https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records.html.

5 5. For more information on student loan forgiveness for family doctors, refer to this Government of Canada web page: https://www.canada.ca/en/services/benefits/education/student-aid/grants-loans/repay/assistance/doctors-nurses.html.

6 6. Information on the prescribed rate can be found on the Government of Canada website, at https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates.html. The prime rate is usually the interest rate at which banks lend to customers with good credit. It's the annual interest rate that Canada's major banks and financial institutions use to set interest rates for variable loans and lines of credit, including variable-rate mortgages.

7 7. For more information, refer to the Government of Canada website, https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/capital-gains-realized-on-gifts-certain-capital-property.html.