Search - ”资源化利用" resource

Tax Status of a Natural Resource Lease Payment 'Expense' Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. GST/HST Policy Statement P-105R DATE OF ISSUE October 27, 1993 Revised January 13, 1999 SUBJECT TAX STATUS OF A NATURAL RESOURCE LEASE PAYMENT "EXPENSE" LEGISLATIVE REFERENCE(S) Subsection 162(1) of the Excise Tax Act (ETA) NATIONAL CODING SYSTEM FILE NUMBER(S) 11667-5, 11725-1, and 11725-8 EFFECTIVE DATE January 1, 1991 for GST April 1, 1997 for HST TEXT The lessee of a resource property ("lessee") enters into an agreement with a drilling and well servicing contractor to have the contractor drill and complete a well on the resource site. ... Once the agreement is completed, even though the lessee does not assign the lease for the property to the contractor, the contractor will be billed directly by the lessor of the property for the lease payment for the resource property. ...

Resources for charities about political activities The Canada Revenue Agency (CRA) has developed a series of webpages to help charities that undertake political activities to understand and comply with the rules regarding these activities. ... For information on the political activities audit program and its results, go to: Charities Program Update – 2015 Political activities section in the Report on the Charities Program 2015-2016 Video series: Charities and their participation in political activities Video 1: Overview of political activities for charities Video 1: Overview of political activities for charities Transcript All segments in the series Related recorded webinar series: Political activities Topics Political activities self-assessment tool Policy statement CPS-022 Consultation process 2016 to 2017 Reporting requirements Rules & regulations Partisan activities Charitable vs. political activities Representatives on their own time Accountability Representations to government Questions & answers A Political Activities PowerPoint Presentation is available upon request. ...

Resources for supporting communities Filter by audience: CRA resources for organizations supporting communities Link Tags Type Benefit finder adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Benefit payment calculator adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Medical expenses disabilities Forms and publications Newcomers to Canada (immigrants and returning residents) new Taxes, benefits, and credits Student aid students Taxes, benefits, and credits Tax credits and deductions for persons with disabilities disabilities Taxes, benefits, and credits Tax information for seniors adults Taxes, benefits, and credits Taxes and benefits for Indigenous peoples indigenous Taxes, benefits, and credits Tax information for students students Taxes, benefits, and credits GST/HST and Indigenous peoples indigenous Taxes, benefits, and credits Northern residents deductions indigenous Taxes, benefits, and credits Northern service centres indigenous Taxes, benefits, and credits Canada caregiver credit adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Canada training credit adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Canada child benefit adults, housing-insecure, modest-income, new, disabilities, students Taxes, benefits, and credits Canada workers benefit disability supplement disabilities Taxes, benefits, and credits Child disability benefit housing-insecure, disabilities Taxes, benefits, and credits Tax credits and benefits for individuals adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Disability tax credit (DTC) disabilities, housing-insecure Taxes, benefits, and credits Find ways to do your taxes (including certified tax software) adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits Get ready to do your taxes adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits GST/HST credit adults, housing-insecure, indigenous, modest-income, new, disabilities, students Taxes, benefits, and credits CRA forms and publications adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Individuals video gallery adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Form AUT-01, Authorize a Representative for offline access adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications CTB9, Canada child benefit – Statement of income adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Form RC151, GST/HST Credit Application for Individuals who Became Residents of Canada new Forms and publications Form RC325, Address change request adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Form RC65, Marital Status Change adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Form RC66, Canada Child Benefits Application adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Schedule RC66SCH, Status in Canada and Income new Forms and publications Form T1032 – Joint Election to Split Pension adults Forms and publications Form T1213 – Request to Reduce Tax Deductions at Source adults Forms and publications Form T2201, Disability Tax Credit Certificate adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Guide P105, Students and Income Tax students Forms and publications Information Sheet RC192, Information for Students- Educational Institutions Outside of Canada students Forms and publications Guide RC4064, Disability-Related Information disabilities Forms and publications Guide RC4065, Medical Expenses disabilities Forms and publications Guide T4040, RRSPs and Other Registered Plans adults Forms and publications Guide RC4055, Newcomers to Canada new Forms and publications Schedule 6, Canada Workers Benefit adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Canada Direct Deposit enrollment form adults, housing-insecure, indigenous, modest-income, new, disabilities, students Forms and publications Page details Date modified: 2022-06-23 ...

Other government resources for donors Federal government Provincial and territorial government Federal government Canada Gazette The official newspaper of the Government of Canada, which Canadians can use to access the laws and regulations that govern their daily lives Canada's Office of Consumer Affairs (OCA) Protect yourself from debit card fraud Canadian Anti-Fraud Centre Fraud types, protect yourself, report an incident Canadian Consumer Handbook Tips, questions, and advice on consumers' rights Consumer Information Tools, services, and information on consumer issues Competition Bureau Fraud: Recognize it. ... Money and Finances Protect yourself and your financial information from fraud National Do Not Call List A nationwide registry that lets Canadians reduce the number of unsolicited telemarketing calls they receive Royal Canadian Mounted Police Advice on making wise donation choices Provincial and territorial government Alberta Giving to charity: Information for donors in Alberta Service Alberta: Charitable Organizations & Non-Profits British Columbia Government of British Columbia: Donating to Charities Manitoba Charitable & Non-Profit Organization Fund Raising Activities in Manitoba Consumer Protection Government of Manitoba Tips for Charitable Giving in Manitoba New Brunswick Financial and Consumer Services Commission: Consumer Affairs Government of New Brunswick Newfoundland and Labrador Government of Newfoundland and Labrador: Voluntary and Non-Profit Secretariat Service NL: Consumer Affairs Northwest Territories Government of Northwest Territories Municipal and Community Affairs Nova Scotia Access Nova Scotia Consumer Awareness Giving to charity: A Donor's Guide Government of Nova Scotia Nunavut Government of Nunavut Department of Community and Government Services: Consumer Affairs Ontario Ministry of Citizenship and Immigration: Volunteering in Ontario Ministry of Government and Consumer Services: Report a scam or fraud Ministry of the Attorney General: Charities Prince Edward Island Department of Justice and Public Safety: Consumer Services Government of Prince Edward Island Quebec Educaloi: Introduction to Registered Charities Revenu Québec: Donations and Gifts Services Québec: Crédit d'impôt pour dons de bienfaisance et autres dons (in french only) Saskatchewan Financial and Consumer Affairs Authority: Giving to a Charity Government of Saskatchewan Yukon Department of Community Services: Consumer Protection Government of Yukon Page details Date modified: 2018-07-25 ...

Analysis of trends in spending and human resources Document navigation Previous- Internal services Next- Supplementary information Actual expenditures CRA Spending Trend (dollars) Footnote 1 Actual Footnote 2 Planned 2014-2015 2015-16 2016-17 2017-18 2018-19 2019-20 Statutory 817,112,935 1,034,149,642 936,635,156 930,152,344 918,896,981 917,376,246 Voted 3,243,721,055 3,112,837,652 3,453,312,607 3,232,747,230 3,263,405,518 3,259,978,243 Total 4,060,833,990 4,146,987,294 4,389,947,763 4,162,899,574 4,182,302,499 4,177,354,489 The actual spending for fiscal year 2016-2017 reflects a significant increase as a result of retroactive payments associated with collective bargaining increases for employees represented by the Public Service Alliance of Canada bargaining unit. ... Actual human resources Human resources summary for programs and internal services (full time equivalents) Programs and Internal Services (Program Alignment Architecture) 2014-15 Actual 2015-16 Actual 2016-17 Planned 2016-17 Actual 2017-18 Planned Footnote 11 2018-19 Planned Footnote 11 Programs and Internal Services (Departmental Results Framework) Taxpayer and business assistance Footnote 12 3,948 3,924 3,665 4,160 30,104 29,934 Tax Assessment of returns and payment processing Footnote 12 6,209 5,967 4,519 4,330 Reporting compliance 9,790 9,766 9,663 9,632 Collections, compliance, and verification Footnote 12 7,705 7,653 9,461 9,659 Appeals Footnote 12 1,868 1,671 1,646 1,748 Benefit programs Footnote 12 1,253 1,287 1,545 1,299 1,592 1,586 Benefits Taxpayers' ombudsman 23 21 31 25 31 31 Taxpayers' Ombudsman Subtotal 30,796 30,289 30,530 30,853 31,727 31,551 Subtotal Internal services Footnote 12 7,765 7,688 7,348 7,875 7,665 7,444 Internal Services Total 38,561 37,977 37,878 38,728 39,392 38,995 Total The increase of actual FTEs in 2016-2017 over planned is primarily attributable to the implementation and administration of various measures announced in the 2016 Federal Budget. ... See pages 127 and 128 of the Departmental Results Report for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Human Resources Committee charter 1. Mandate 1.1 The Human Resources Committee (Committee) of the Board of Management (Board) of the Canada Revenue Agency (Agency) assists the Board in fulfilling its oversight responsibilities reviewing the management of human resources within the Agency, and providing recommendations and advice on the Agency’s human resources management strategies, initiatives, policies, internal controls, and considering the associated risks. 2. ... All changes in Committee membership will be approved by resolution of the Board at the earliest opportunity. 2.3 The CRA’s Commissioner is a member of the Committee. 2.4 The Chief Human Resources and Assistant Commissioner of the Human Resources Branch may attend, as an observer, regular closed sessions of the Committee meetings. ... Operating procedures 4.1 Meetings Meetings of the Committee will take place in accordance with the procedures set out in sections 9, 17, and 18 of Board of Management By-Law # 1. ...

Other government resources for donors Federal government Provincial and territorial government Federal government Canada Gazette The official newspaper of the Government of Canada, which Canadians can use to access the laws and regulations that govern their daily lives Canada's Office of Consumer Affairs (OCA) Protect yourself from telephone and debit card fraud Canadian Anti-Fraud Centre Fraud types, protect yourself, report an incident Canadian Consumer Handbook Tips, questions, and advice on consumers' rights Consumer Information Tools, services, and information on consumer issues Competition Bureau Fraud: Recognize it. ... Financial Consumer Agency of Canada Protect yourself and your financial information from fraud National Do Not Call List A nationwide registry that lets Canadians reduce the number of unsolicited telemarketing calls they receive Royal Canadian Mounted Police Advice on making wise donation choices Provincial and territorial government Alberta Government of Alberta: Nonprofit/Voluntary Organizations Service Alberta: Charitable Organizations British Columbia Government of British Columbia: Donating to Charities Manitoba Charitable & Non-Profit Organization Fund Raising Activities in Manitoba Government of Manitoba Manitoba Consumer Affairs Tips for Charitable Giving in Manitoba New Brunswick Healthy and Inclusive Communities: Community Non-profit Organizations Financial and Consumer Services Commission Newfoundland and Labrador Government of Newfoundland and Labrador: Voluntary and Non-Profit Secretariat Service NL: Consumer Affairs Northwest Territories Government of Northwest Territories Northwest Territories Municipal and Community Affairs: Consumer Protection Nova Scotia Giving to charity: A Donor's Guide Government of Nova Scotia Access Nova Scotia Consumer Awareness Nunavut Government of Nunavut Nunavut Consumer Affairs Ontario Ministry of Citizenship and Immigration: Volunteerism Ministry of Consumer Services: Charity Scams Ministry of the Attorney General: Charities Prince Edward Island Department of Environment, Labour, and Justice: Consumer Services Government of Prince Edward Island Quebec Educaloi: Introduction to Registered Charities Revenu Québec: Donations and Gifts Services Québec: Crédit d'impôt pour dons de bienfaisance et autres dons (in french only) Saskatchewan Ministry of Justice: Making charitable donations Yukon Government of Yukon Department of Community Services: Consumer Services Date modified: 2016-04-20 ...

Tax resources for the 2015 Pan Am and Parapan Am Games Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Here are some resources to help you understand your tax obligations. For businesses Business Registration Online Information about registering your business for a Business Number, as well as for four program accounts: corporation income tax; goods and services tax/harmonized sales tax (GST/HST); payroll; and import-export. Information about Goods and Services Tax/Harmonized Sales Tax (GST/HST) General information about the GST/HST and other related topics Businesses – International and non-resident taxes Information on payments to non-residents and rendering services in Canada NR4 Non-Resident Tax Withholding, Remitting, and Reporting A guide explaining how and when to withhold non-resident tax, how to remit it, and how to file a return Videos and recorded webinars Helpful video resources on business-related topics For individuals Employee or Self-employed? ...

Tax resources for the 2015 Pan Am and Parapan Am Games We have archived this page and will not be updating it. ... Here are some resources to help you understand your tax obligations. For businesses Business Registration Online Information about registering your business for a Business Number, as well as for four program accounts: corporation income tax; goods and services tax/harmonized sales tax (GST/HST); payroll; and import-export. Information about Goods and Services Tax/Harmonized Sales Tax (GST/HST) General information about the GST/HST and other related topics Businesses – International and non-resident taxes Information on payments to non-residents and rendering services in Canada NR4 Non-Resident Tax Withholding, Remitting, and Reporting A guide explaining how and when to withhold non-resident tax, how to remit it, and how to file a return Videos and recorded webinars Helpful video resources on business-related topics For individuals Employee or Self-employed? ...

Summary This bulletin describes certain income tax implications arising from amounts to which the Crown is entitled in relation to the acquisition, development or ownership of a Canadian resource property or in relation to the production in Canada from certain resource properties, referred to as "Crown charges. ... Calculation of P's gross profit P's gross profit (after selling all the production at $12 a unit) will be $340, calculated as follows: Sales: Disposition to C 40 units at $11 = $440 Disposition on the market 100 units at $12 = $1,200 Total sales $1,640 Cost of sales: Purchase from C 100 units at $13 = $1,300 Gross profit $340 For tax purposes, P's gross income would be $600 (gross profit of $340 plus the Crown charges of $260). ... Legislative and other changes To be more concise, we have changed the title of the bulletin from Income From Oil or Gas Wells or Mineral Resources þ Crown Charges and Provincial Incentive Programs to Crown Charges þ Resource Properties in Canada. ...