| Protected B when completed | ||||||||||||||||||||
| 第3部分 - 定期支付联邦税净额 | ||||||||||||||||||||
| 上一页第68行的金额 | 69 | |||||||||||||||||||
| 联邦在加拿大以外所赚取的附加税业务收入 将第69行的金额乘以48％。如果您必须向多个辖区缴纳省或地区税，请将结果乘以 |
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| 表格T2203上第52220行的第5列中的百分比。无论哪种情况，请在此行上输入结果。 | + | 70 | ||||||||||||||||||
| 夺回投资税收抵免（从表格T2038（IND）的第8行） | + | 71 | ||||||||||||||||||
| 合计69至71行。 | = | 72 | ||||||||||||||||||
| 从表T2209联邦外国税收抵免 | 73 | |||||||||||||||||||
| 联邦记录税收抵免 | + | 74 | ||||||||||||||||||
| 73号行加74号行 | = | ► | – | 75 | ||||||||||||||||
| 72号行减去行75（如果为负，输入“0”） | 联邦应纳税额 | = | 76 | |||||||||||||||||
| 纳税申报单行41000的联邦政治捐款的税收抵免 | 77 | |||||||||||||||||||
| 投资税收抵免（表格T2038（IND）行H） | + | 78 | ||||||||||||||||||
| 劳工赞助基金税收抵免（附表1第41400） | + | 79 | ||||||||||||||||||
| 合计77至79行。 | = | ► | – | 80 | ||||||||||||||||
| 76号行减去第80行（如果为负，输入“0”） | 定期支付联邦税净额 | = | 81 | |||||||||||||||||
| 第4部分 - 特别外国税收抵免 | ||||||||||||||||||||
| (i) | 国外业务收入（在国外赚取的营业总收入 | |||||||||||||||||||
| 减去允许的费用和外汇收入扣除） | 82 | |||||||||||||||||||
| 外国非营业收入（向国外支付的 | ||||||||||||||||||||
| 非企业所得税(13)） | + | 83 | ||||||||||||||||||
| 外国总收入。 第82行加第83行（如果为负，请输入“ 0”）。 | = | 84 | ||||||||||||||||||
| 适用税率 | x 15% | 85 | ||||||||||||||||||
| 特殊的外国税收抵免的外国入息限额 | ||||||||||||||||||||
| 第84行乘以15％（如果为负，则输入“ 0”）。 | = | 86 | ||||||||||||||||||
| （ii） | 国外的合计非经营性支付 | |||||||||||||||||||
| 的所得税(13) | x 66.6666% = | 87 | ||||||||||||||||||
| 向外国缴纳的企业所得税总额(14) | + | 88 | ||||||||||||||||||
| 海外已缴税款特殊的外国税收抵免 | ||||||||||||||||||||
| 第87行加第88行（如果为负，请输入“ 0”）。 | = | 89 | ||||||||||||||||||
| 输入行86或行89的金额，取其少者。 | 90 | |||||||||||||||||||
| 输入第73行或第90行中的金额，以较大者为准 | 特别的外国税收抵免 | 91 | ||||||||||||||||||
| (13) | 支付给外国的非企业所得税（请参阅下面的注释） | |||||||||||||||||||
| Total of non-business income or profits tax you paid to that country or to a political subdivision of that country for the year, minus any part of this tax that is deductible under subsection 20(11) or deducted under subsection 20(12) of the Act. Non-business income tax paid to a foreign country does not include tax that can reasonably be attributed to an amount that: |
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| • | any other person or partnership has received, or is entitled to receive from the foreign country | |||||||||||||||||||
| • | relates to taxable capital gains from that country, and you or your spouse or common-law partner claimed a capital gains deduction for that income | |||||||||||||||||||
| • | was deductible as income exempt from tax under a tax treaty between Canada and that country | |||||||||||||||||||
| • | was taxable in the foreign country because you were a citizen of that country, and relates to income from a source within Canada | |||||||||||||||||||
| Note | ||||||||||||||||||||
| The Canada Revenue Agency considers that any amount of tax you paid to a foreign government in excess of the amount you had to pay according to a tax treaty is a voluntary contribution and does not qualify as foreign taxes paid. |
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| (14) | 支付给外国的非企业所得税（请参阅下面的注释） | |||||||||||||||||||
| Total of business income or profits tax you paid to a country or a political subdivision of a country for the year (see note 2 below). It does not include any part of the business income tax that can be reasonably attributed to an amount that any other person or partnership has received or is entitled to receive from a country, or that was payable on income that was exempt from tax under a tax treaty between Canada and that country. |
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| Note 1 | ||||||||||||||||||||
| The Canada Revenue Agency considers that any amount of tax you paid to a foreign government in excess of the amount you had to pay according to a tax treaty is a voluntary contribution and does not qualify as foreign taxes paid. |
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| Note 2 | ||||||||||||||||||||
| If you were a resident of Quebec, multiply this amount by 55%. | ||||||||||||||||||||
| T691 E (23) | Page 5 of 8 | |||||||||||||||||||