CRA
Source: Notion | Last edited: 2023-10-31 | ID: 85953133-ecc...
@Chen Li Hi Chen，
2023-06-23 剛剛應 Boast.AI 的 Lulu 的建議，我跟她通了電話。
她說 SR&ED 那邊 adjustment 代表的錢頂多幾千塊，所以她對 SR&ED 之外的其他 pdf 內的文件看不太懂什麼意思，可能是 MNP 才會幫到我們。
但她意思是（正如 email 她提到）中間有關 SR&ED 相關事項溝通可能她有責任，所以比較抱歉，如果有任何問題，可以第一時間 call 她私人電話問清楚即可。
接下來我能做的事情如下：
重要但不急：
Section titled “重要但不急：”- 吃透 2017 至 2022 這些年的 T2 Return and Schedules 的內容
- 吃透 CRA 119,788.46 Due Payment 的內容
要盡早決定：
Section titled “要盡早決定：”- 我建議向 CRA 申請 Request relief of penalties and interest；理由是
- CRA delay
- Back-and-forth delay: SR&ED agents & accountants
- 請求 Relief 的金額如下：
- Instalment interest: $5,045.24
- Instalment penalty: $1,891.96
- Arrears interest: $3,468.26 申請格式和內容如下：
T2 Corporation Income Tax Return
Section titled “T2 Corporation Income Tax Return”Identification and Additional Information
Attachments
Taxable income
Small business deduction
Part I tax
Refundable portion of Part I tax
Refundable dividend tax on hand
Summary of tax and credits
Schedule 141 - Notes Checklist
Schedule 100 - Balance Sheet Information
Schedule 125 - Income Statement Information - Sequence 1
Schedule 1 - Net Income (Loss) for Income Tax Purposes
Schedule 5 - Tax Calculation Supplementary - Corporations
Schedule 6 - Summary of Dispositions of Capital Property
Schedule 7 - Aggregate Investment Income and Active Business Income
Schedule 24 - First-time Filer after Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent
Schedule 31 - Investment Tax Credit - Corporations
Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim - Sequence 1
Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim - Part 2 - Project Information - Sequence 1****Intelligent Asset Aggregation and Prediction Platform
Schedule 50 - Shareholder Information
Schedule 53 - General Rate Income Pool (GRIP) Calculation