Search - ”资源化利用" resource

Line 412 – Investment tax credit You may be eligible to claim an investment tax credit (ITC) if any of the following applies: you bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing (for more information, go to Atlantic investment tax credit); you have done work that qualifies for scientific research and experimental development (SR&ED) tax incentives (for more information, go to Claiming SR&ED tax incentives); you employ an eligible apprentice for which you want to claim an Apprenticeship Job Creation Tax Credit (AJCTC); you have unclaimed credits earned in the last 10 years; you have received a T3 slip, showing an amount in box 41; you have received a 2008 version of a T5013 slip, with an amount showing in box 107, or a 2004 version of a T5013 slip, with an amount showing in boxes 38 or 138; you have received a T5013 slip, with an amount showing in boxes 186 or 194; you have received a T101 slip, with an amount showing in box 128; you have a partnership financial statement that allocates to you an amount that qualifies for this credit; you have an investment in a mining operation that allocates certain exploration expenditures to you; you have created licensed child care spaces for the children of your employees. ... You can claim this credit if you received Form T101, Statement of Resource Expenses, or a T5013 slip, Statement of Partnership Income, with an amount in box 194. ... Forms and publications General income tax and benefit package Information circular IC78-4R3, Investment Tax Credit Rates and its Special Release Form T1-ADJ, T1 Adjustment Request Form T101, Statement of Resource Expenses Slip T3, Statement of Trust Income Allocations and Designations Related links Atlantic investment tax credit Apprenticeship Job Creation Tax Credit (AJCTC) Line 454- Refund of investment tax credit Date modified: 2016-12-15 ...

Disclosure of Grant and Contribution Awards over $25,000 2009-2010- 2nd Quarter (July 1 to September 30, 2009) Recipient Name: Université du Québec à Montréal Location: Montréal, Québec, Canada Date: July 27, 2009 Value: $451,473 Type: Contribution Purpose: The project aims to identify and provide information resources and expertise on alternatives to registration. ...

Schedule B – Other Items of Interest Previous page Next page Schedules This schedule contains detailed action plans and covers sustainable development and the benefit programs and benefit-related services that the CRA delivers. ... Fiscal year 2009-2010 Release 2.0 – April 2009 COMPLETED 2. Fully operational risk scores are scheduled for business programs by 2011. 2011 The automation of enhanced risk scoring for other revenue lines is subject to the availability of CRA funding. ... Benefit Programs and Benefit-Related Services Delivered by the CRA Six Federal Benefit Programs Canada Child Tax Benefit Universal Child Care Benefit [Footnote 1] Children’s Special Allowances Goods and services tax / harmonized sales tax credit Disability tax credit Working income tax benefit advance payments [Footnote 1] On behalf of Human Resources and Skills Development Canada 20 Ongoing Benefit Programs for Provinces and Territories 1 st Year 1 st Year British Columbia – BC Family Bonus 1996 Yukon Child Benefit 1999 Alberta Family Employment Tax Credit 1997 Nunavut Child Benefit 1999 New Brunswick Child Tax Benefit 1997 Nunavut – Territorial Worker’s Supplement 1999 New Brunswick Working Income Supplement 1997 Newfoundland and Labrador Child Benefit 1999 Newfoundland and Labrador Harmonized Sales Tax Credit 1997 Newfoundland and Labrador Seniors’ Benefit 1999 British Columbia – BC Earned Income Benefit 1998 Saskatchewan Low-Income Tax Credit 2000 Saskatchewan Child Benefit 1998 Newfoundland and Labrador – Mother Baby Nutrition Supplement 2001 Northwest Territories Child Benefit 1998 Ontario Child Benefit 2007 Northwest Territories – Territorial Worker’s Supplement 1998 British Columbia Low Income Climate Action Tax Credit 2008 Nova Scotia Child Benefit 1998 Ontario Senior Homeowners’ Property Tax Grant 2009 Nine One-Time Payment Programs Tax Year Tax Year Relief for Heating Expenses (federal) 2000 Energy Cost Benefit (federal) 2005 British Columbia – BC Energy Rebate 2001 Alberta 2005 Resource Rebate 2005 Alberta Energy Tax Refund 2001 Ontario Home Electricity Relief 2006 Ontario Taxpayer Dividend 2001 British Columbia Climate Action Dividend 2008 Nova Scotia Taxpayer Refund 2003 61 Data Exchange and Data Transfer Services Thirty-five income verification data exchanges with provinces to support programs Eleven National Child Benefit Supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario Child Care Supplement and Quebec Family Allowance programs Three data exchanges and transfers to support the new Nova Scotia Pharmacare program, the British Columbia Low Income Climate Action Tax Credit, and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Five data exchanges and data transfers to support federal administration of the EI Family Supplement, Canada Learning Bond, Additional Canada Education Savings Grant, Registered Disability Savings Plan, and Guaranteed Income Supplement Previous page Next page Date modified: 2010-11-02 ...

Previous page: Table 6 Transfer Payments Next page: Table 8 Projects Table 7 Resource Requirements by Functional Organization and Business Line This table provides a comparison of Main Estimates, Planned Spending and Revised Authorities to Revised Spending by Organization and Business Line. ... Business Lines (in thousands of dollars) Organization Tax Services Benefit Programs and Other Services Appeals Customs Services Corporate Management and Direction Organization Total Executive Office Main Estimates – – – – 5,336 5,336 Planned Spending – – – – 5,417 5,417 Revised Authorities – – – – 6,040 6,040 Revised Spending – – – – 5,174 5,174 AC, Policy and Planning Branch Main Estimates 204,635 4,238 – – 3,740 212,613 Planned Spending 206,786 4,238 – – 3,752 214,776 Revised Authorities 213,756 5,926 – – 1,481 221,163 Revised Spending 193,623 5,531 – – 1,725 200,879 AC, Assessment and Collections Branch Main Estimates 888,104 203,844 – – – 1,091,948 Planned Spending 888,398 203,944 – – – 1,092,342 Revised Authorities 971,582 227,084 – – – 1,198,666 Revised Spending 961,698 225,380 – – – 1,187,078 AC, Customs Branch Main Estimates – – – 532,131 – 532,131 Planned Spending – – – 533,801 – 533,801 Revised Authorities – – – – – Revised Spending – – – – – AC, Compliance Programs Branch Main Estimates 762,158 – – – – 762,158 Planned Spending 798,638 – – – – 798,638 Revised Authorities 783,104 – – – – 783,104 Revised Spending 749,060 – – – – 749,060 AC, Appeals Branch Main Estimates – – 100,872 – – 100,872 Planned Spending – – 103,795 – – 103,795 Revised Authorities – – 93,452 – – 93,452 Revised Spending – – 90,035 – – 90,035 ACs, Regional Operations Main Estimates 37,632 – – – – 37,632 Planned Spending 38,059 – – – – 38,059 Revised Authorities 36,029 – – – – 36,029 Revised Spending 31,338 – – – – 31,338 AC, Public Affairs Main Estimates 30,567 – – – – 30,567 Planned Spending 30,655 – – – – 30,655 Revised Authorities 44,578 – – – – 44,578 Revised Spending 43,862 – – – – 43,862 DG, Corporate Audit and Evaluation Main Estimates – 12,373 12,373 Planned Spending – 12,450 12,450 Revised Authorities – – – 10,843 10,843 Revised Spending – – – 10,744 10,744 AC, Finance and Administration Branch Main Estimates 89,988 344 – 23,676 291,005 405,013 Planned Spending 90,037 – – 23,676 293,715 407,428 Revised Authorities 41,181 – – – 240,465 281,646 Revised Spending 44,342 – – – 213,463 257,805 AC, Human Resources Branch Main Estimates – – – – 162,880 162,880 Planned Spending – – – – 163,533 163,533 Revised Authorities – – – – 147,920 147,920 Revised Spending – – – – 130,637 130,637 AC, Information and Technology Branch Main Estimates 50,466 13,050 235 12,383 246,044 322,178 Planned Spending 50,466 13,050 235 12,383 258,535 334,669 Revised Authorities – – – – 404,842 404,842 Revised Spending – – – – 395,018 395,018 Corporate Account Main Estimates (4,729) 3,002 (433) 8,758 120,869 127,467 Planned Spending (4,578) 3,346 (420) 8,758 101,327 108,433 Revised Authorities 23,828 12,866 208 – (53,749) (16,847) Revised Spending 23,828 12,866 208 – (45,947) (9,045) Revenues Credited to the Vote Main Estimates (103,018) (380) (8,436) – (29,055) (140,889) Planned Spending (103,018) (380) (8,436) – (29,055) (140,889) Revised Authorities (109,310) (380) (6,912) – (30,145) (146,747) Revised Spending (109,310) (380) (6,912) – (30,145) (146,747) Total Main Estimates 1,955,803 224,098 92,238 576,948 813,192 3,662,279 Total Planned Spending 1,995,443 224,198 95,174 578,618 809,674 3,703,107 Total Revised Authorities 2,004,748 245,496 86,748 – 727,697 3,064,689 Total Revised Spending 1,938,441 243,397 83,331 – 680,669 2,945,838 Previous page: Table 6 Transfer Payments Next page: Table 8 Projects Date modified: 2004-10-28 ...

Previous page: Table 6: Transfer Payments Next page: Table 8: Projects Table 7: Resource Requirements by Functional Organization and Business Line Comparison of 2002-2003 Report on Plans and Priorities (RPP) Planned Spending and Final Authorities to Actual Expenditures by Organization and Business Line Business Lines Organization Tax Services Benefit Programs and Other Services Appeals Customs Services Corporate Management and Direction Organization Total (in thousands of dollars) Executive Office 1 – – – – 5,170 5,170 Final Authorities – – – – 5,629 5,629 Actual Spending – – – – 4,885 4,885 AC, Policy and Legislation Branch 1 176,360 – – – 7,193 183,553 Final Authorities 193,268 – – – 12,214 205,482 Actual Spending 185,364 – – – 12,258 197,622 AC, Assessment and Collections (A&C) Branch 1 798,340 181,882 – – – 980,222 Final Authorities 1,015,137 212,057 – – – 1,227,194 Actual Spending 1,007,673 203,977 – – – 1,211,650 AC, Customs Branch 1 – – – 561,952 – 561,952 Final Authorities – – – 634,812 – 634,812 Actual Spending – – – 587,311 – 587,311 AC, Compliance Programs Branch (CPB) 1 703,202 – – – – 703,202 Final Authorities 787,808 – – – – 787,808 Actual Spending 761,648 – – – – 761,648 AC, Appeals Branch 1 – – 88,676 – – 88,676 Final Authorities – – 101,782 – – 101,782 Actual Spending – – 98,888 – – 98,888 ACs, Regional Operations 1 52,861 – – – – 52,861 Final Authorities 40,448 – – – – 40,448 Actual Spending 38,080 – – – – 38,080 AC, Public Affairs 1 16,361 – – – – 16,361 Final Authorities 49,680 – – – – 49,680 Actual Spending 46,013 – – – – 46,013 AC, Corporate Audit and Evaluation 1 – – – – – Final Authorities – – – 12,934 12,934 Actual Spending – – – 12,500 12,500 AC, Finance and Administration (F&A) Branch 1 105,482 350 – 23,685 288,924 418,441 Final Authorities 48,558 – 23,840 316,327 388,725 Actual Spending 45,361 – 23,840 292,221 361,422 AC, Human Resources Branch 1 – – – – 137,164 137,164 Final Authorities – – – – 168,491 168,491 Actual Spending – – – – 162,837 162,837 AC, Information and Technology Branch (ITB) 1 38,462 12,674 225 5,746 225,483 282,590 Final Authorities 69,855 9,407 1,129 46,941 365,769 493,101 Actual Spending 62,755 9,407 1,129 38,642 368,252 480,185 Corporate Account 1 (1,968) 962 (257) 734 74,984 74,455 Final Authorities 21,664 4,488 (92) 11,016 (44,330) (7,254) Actual Spending 28,345 4,203 (134) 10,887 (38,576) 4,725 Revenues Credited to the Vote 1 (103,018) (380) (8,436) – (29,055) (140,889) Final Authorities (100,664) (380) (6,352) – (35,466) (142,862) Actual Spending (100,664) (380) (6,352) – (35,466) (142,862) Total Agency Planned Spending 1,786,082 195,488 80,208 592,117 709,863 3,363,758 Final Authorities 2,125,754 225,572 96,467 716,609 801,568 3,965,970 Actual Spending 2,074,575 217,207 93,531 660,680 778,911 3,824,904 1 Numbers in normal font are planned spending as per 2002-2003 Report on Plans and Priorities (RPP) (see Note below). ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Expenses and Recoveries for the year ended March 31 (in thousands of dollars) 2008 2007 Federal administered expenses Child tax benefits 9,419,853 9,429,887 Universal child care benefits 2,474,298 1,784,359 Children’s special allowances 208,163 197,768 Relief for heating expenses 1,161 1,719 Energy cost benefits 992 4,073 Transfers to provinces for Softwood Lumber products export charge 397,073 206,529 Provision for doubtful accounts (Note 3) 3,895,042 3,478,000 Federal administered recoveries Old Age Security benefits (963,098) (1,087,335) Employment Insurance benefits (154,427) (160,953) Net Expenses and Recoveries Administered for the Federal Government 15,279,057 13,854,047 Provincial and Territorial administered expenses British Columbia climate action dividend 391,341 – Family benefit programs 329,382 179,720 Sales tax credits 52,828 47,407 Ontario home electricity payments 2,247 102,603 Alberta resource rebate 2,032 27,335 Net Expenses Administered for Provinces and Territories 777,830 357,065 Provision for doubtful accounts Administered for the Canada Pension Plan (Note 3) 92,224 100,247 Total Net Administered Expenses and Recoveries 16,149,111 14,311,359 The accompanying notes are an integral part of these financial statements. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Statement of Administered Expenses and Recoveries for the year ended March 31 (in thousands of dollars) 2009 2008 Federal administered expenses Child tax benefits 9,367,790 9,419,853 Universal child care benefits 2,532,532 2,474,298 Children’s special allowances 211,848 208,163 Relief for heating expenses 871 1,161 Energy cost benefits 489 992 Transfers to provinces for Softwood Lumber products export charge 180,495 397,073 Provision for doubtful accounts (Note 3) 3,149,498 3,895,042 Federal administered recoveries Old Age Security benefits (949,595) (963,098) Employment Insurance benefits (179,009) (154,427) Net Expenses and Recoveries Administered for the Federal Government 14,314,919 15,279,057 Provincial and Territorial administered expenses Family benefit programs 474,000 329,382 British Columbia low income climate action tax credit 107,696 – Ontario senior homeowners’ property tax grant 72,542 – Sales tax credits 98,083 52,828 British Columbia climate action dividend 12,064 391,341 Ontario home electricity payments (146) 2,247 Alberta resource rebate (19) 2,032 Net Expenses Administered for Provinces and Territories 764,220 777,830 Provision for doubtful accounts Administered for the Canada Pension Plan (Note 3) 39,107 92,224 Total Net Administered Expenses and Recoveries 15,118,246 16,149,111 The accompanying notes form an integral part of these financial statements. ...

Schedule D – Web Links for Additional Information Previous page Next page Subject CRA Web Sites Annual Reports to Parliament www.cra.gc.ca/annualreport Board of Management www.cra.gc.ca/board Community Volunteer Income Tax Program www.cra.gc.ca/volunteer CRA E-services www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/menu-eng.html Home Renovation Tax Credit (HRTC) www.cra.gc.ca/hrtc Information for Newcomers to Canada www.cra.gc.ca/tx/nnrsdnts/ndvdls/nwcmr-eng.html Making a Difference for Canadians www.cra.gc.ca/makingadifference Measuring the Small Business Compliance Burden www.cra.gc.ca/gncy/bnchmrk/menu-eng.html Minister of National Revenue www.cra.gc.ca/gncy/minister My Account www.cra.gc.ca/myaccount My Business Account www.cra.gc.ca/mybusinessaccount Summary of Corporate Business Plan 2009-2010 to 2011-2012 www.cra-arc.gc.ca/gncy/bsnss_plns/2010/menu-eng.html Our Service Standards www.cra.gc.ca/servicestandards Project Trident www.cra.gc.ca/gncy/trdnt/menu-eng.html Quick Access www.cra.gc.ca/quickaccess Scientific Research and Experimental Development Program (SR&ED) www.cra.gc.ca/sred Service Complaints www.cra.gc.ca/complaints Sustainable Development www.cra.gc.ca/sds Taxpayer Bill of Rights www.cra.gc.ca/rights Underground Economy www.cra.gc.ca/undergroundeconomy Voluntary Disclosures Program www.cra.gc.ca/voluntarydisclosures Subject Additional Web Sites Accenture Report, Leadership in Customer Service www.accenture.com/Global/Services/By_Industry/Government_and_Public_Service Access to Information Act www.laws.justice.gc.ca/en/A-1 Canada Border Services Agency www.cbsa.gc.ca Citizenship and Immigration Canada www.cic.gc.ca Department of Finance Canada www.fin.gc.ca Department of Justice Canada www.justice.gc.ca Excise Tax Act www.laws.justice.gc.ca/en/E-14.1/index-eng.html Family Orders and Agreement Enforcement Act www.laws.justice.gc.ca/en/F-1.4/index-eng.html Government of Canada www.canada.gc.ca House of Commons www.parl.gc.ca Human Resources and Skills Development Canada www.hrsdc.gc.ca Income Tax Act www.laws.justice.gc.ca/en/showtdm/cs/I-3.3/index-eng.html Organisation for Economic Co-operation and Development (OECD) www.oecd.org Privacy Act www.laws.justice.gc.ca/en/P-21/index-eng.html Softwood Lumber Products Export Charge Act, 2006 www.laws.justice.gc.ca/en/showtdm/cs/S-12.55 Taxpayers’ Ombudsman www.taxpayersrights.gc.ca/menu-eng.html Tax-Free Savings Account www.tfsa.gc.ca The Senate of Canada www.sen.parl.gc.ca Treasury Board of Canada Secretariat www.tbs-sct.gc.ca Previous page Next page Date modified: 2010-11-02 ...

Schedule C – Web Links for Additional Information Previous page Next page Subject CRA Web Sites Annual Report 2007-2008 www.cra.gc.ca/annualreport Board of Management www.cra.gc.ca/board Community Volunteer Income Tax Program www.cra.gc.ca/volunteer CRA E-services www.cra.gc.ca/electronicservices Home Renovation Tax Credit (HRTC) www.cra.gc.ca/hrtc Information for Newcomers to Canada www.cra.gc.ca/tx/nnrsdnts/ndvdls/nwcmr-eng.html Making a Difference for Canadians www.cra.gc.ca/makingadifference Measuring the Small Business Compliance Burden www.cra.gc.ca/gncy/bnchmrk/menu-eng.html Minister of National Revenue www.cra.gc.ca/gncy/minister My Account www.cra.gc.ca/myaccount My Business Account www.cra.gc.ca/mybusinessaccount Summary of Corporate Business Plan 2008-2009 to 2010-2011 www.cra.gc.ca/gncy/bsnss_plns/2008/menu-eng.html Our Service Standards www.cra.gc.ca/servicestandards Project Trident www.cra.gc.ca/gncy/trdnt/menu-eng.html Quick Access www.cra.gc.ca/quickaccess Scientific Research and Experimental Development Program (SRED) www.cra.gc.ca/sred Service Complaints www.cra.gc.ca/complaints Sustainable Development www.cra.gc.ca/sds Taxpayer Bill of Rights www.cra.gc.ca/rights Taxpayers’ Ombudsman www.taxpayersrights.gc.ca/menu-eng.html Underground Economy www.cra.gc.ca/undergroundeconomy Voluntary Disclosures Program www.cra.gc.ca/voluntarydisclosures Subject Additional Web Sites Accenture Report, Leadership in Customer Service www.accenture.com/Global/Services/By_Industry/ Government_and_Public_Service/ Access to Information Act www.laws.justice.gc.ca/en/A-1 Canada Border Services Agency www.cbsa.gc.ca Citizenship and Immigration Canada www.cic.gc.ca Department of Finance Canada www.fin.gc.ca Department of Justice Canada www.justice.gc.ca Excise Tax Act www.laws.justice.gc.ca/en/E-14.1/index-eng.html Family Orders and Agreement Enforcement Act www.laws.justice.gc.ca/en/F-1.4/index-eng.html Government of Canada www.canada.gc.ca House of Commons www.parl.gc.ca Human Resources and Skills Development Canada www.hrsdc.gc.ca Income Tax Act www.laws.justice.gc.ca/en/showtdm/cs/I-3.3/index-eng.html Organisation for Economic Co-operation and Development (OECD) www.oecd.org Privacy Act www.laws.justice.gc.ca/en/P-21/index-eng.html Softwood Lumber Products Export Charge Act, 2006 www.laws.justice.gc.ca/en/showtdm/cs/S-12.55 Tax-Free Savings Account www.tfsa.gc.ca The Senate of Canada www.sen.parl.gc.ca Treasury Board of Canada Secretariat www.tbs-sct.gc.ca Previous page Next page Date modified: 2009-11-05 ...

The reminder letter explains our concerns, advises the charity of the action it should take, and refers the charity to information and resources. ... As well, we have produced a webinar and a self-assessment tool that are part of a package of resources for charities about political activities. ... Audit findings – political activities Many of the audits are ongoing. ...