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FCA
Bakht v. Canada (Minister of Human Resources Development), 2002 FCA 252
Canada (Minister of Human Resources Development), 2002 FCA 252 Date: 20020613 Docket: A-226-01 Neutral citation: 2002 FCA 252 CORAM: ISAAC J.A. ... By that order Rothstein J. allowed the respondent to correct the style of cause as it appeared on the memorandum by substituting the Queen as respondent for the Minister of Human Resources and Development, Canada. ... MINISTER OF HUMAN RESOURCES DEVELOPMENT, CANADA PLACE OF HEARING: Fredericton, New Brunswick DATE OF HEARING: June 10, 2002 REASONS FOR JUDGMENT: Noël, J.A. ...
Old website (cra-arc.gc.ca)
Summary of the Corporate Business Plan - Resource Management
Resource Management Home | Minister's Message | Foreword by the Chair | Introduction | Overview of CCRA Operations | The Context for New Directions | Strategic Direction | Corporate Objectives | Making it Happen | Resource ManagementResource Management | Measuring our Performance | Survey The Canada Customs and Revenue Agency's planned spending, as described in the 2000-2001 Report on Plans and Priorities, totals $3,016 million for 2000-2001. ... Strategies The CCRA will focus on providing resources necessary to consolidate and stabilize change initiatives currently underway while continuing to provide necessary client services and maintain program integrity. ... Through the Corporate Business Plan, the CCRA will continue to explore and adopt innovative ways of managing resource challenges associated with: anticipated increases in the volume of transactions; the provision of investment funding for key projects required to keep pace with technological change; and ensuring that our services continue to be provided in a modern, efficient manner. ...
Current CRA website
Resource Management
Resource Management Home | Minister's Message | Foreword by the Chair | Introduction | Overview of CCRA Operations | The Context for New Directions | Strategic Direction | Corporate Objectives | Making it Happen | Resource ManagementResource Management | Measuring our Performance | Survey The Canada Customs and Revenue Agency's planned spending, as described in the 2000-2001 Report on Plans and Priorities, totals $3,016 million for 2000-2001. ... Strategies The CCRA will focus on providing resources necessary to consolidate and stabilize change initiatives currently underway while continuing to provide necessary client services and maintain program integrity. ... Through the Corporate Business Plan, the CCRA will continue to explore and adopt innovative ways of managing resource challenges associated with: anticipated increases in the volume of transactions; the provision of investment funding for key projects required to keep pace with technological change; and ensuring that our services continue to be provided in a modern, efficient manner. ...
FCTD
Canada (Minister of Human Resources Development v. Heaman, 2004 FC 1155
Canada (Minister of Human Resources Development v. Heaman, 2004 FC 1155 Date: 20040819 Docket: T-290-03 Citation: 2004 FC 1155 OTTAWA, ONTARIO, THURSDAY, THIS 19 TH DAY OF AUGUST, 2004 PRESENT: THE HONOURABLE MADAM JUSTICE SNIDER BETWEEN: MINISTER OF HUMAN RESOURCES DEVELOPMENT Applicant - and- BERNICE HEAMAN Respondent REASONS FOR ORDER AND ORDER SNIDER J. [1] Since February 1998, Ms. ... The Applicant, the Minister of Human Resources Development (the_ Minister_), took the position that the pay equity monies were a retroactive salary adjustment that should be included for purposes of calculating her Guaranteed Income Supplement (_ Supplement_). ... Snider_ Judge FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-290-03 STYLE OF CAUSE: MINISTER OF HUMAN RESOURCES DEVELOPMENT v. ...
Miscellaneous severed letter
5 February 1990 Income Tax Severed Letter AC00322 - Resource Allowance - Reimbursement by Taxpayer
5 February 1990 Income Tax Severed Letter AC00322- Resource Allowance- Reimbursement by Taxpayer Unedited CRA Tags 80.2 File Resource Industries Section Allan B. ... (i) his resource profits for the year... computed as if no amount were deducted in computing those resource profits (A) in respect of a rental or royalty paid or payable by the taxpayer (other than...a production royalty)...exceeds the aggregate of (ii)... ... Senecal to 24(1) (copy attached). 24(1) 23 Section Chief Resource Industries Section Bilingual Services & Resource Industries Division Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...
Miscellaneous severed letter
12 June 1989 Income Tax Severed Letter AC58170 - Small Business Deduction and Resource Allowance
12 June 1989 Income Tax Severed Letter AC58170- Small Business Deduction and Resource Allowance 5-8170 Allan B. ... Whether recaptured capital cost allowance is included in the calculation of the company's resource allowance. ... Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...
Current CRA website
Accountability for the use of resources for political activities
The Canada Revenue Agency recognizes that charities may use different methods to track the use of their resources, but a charity must always be able to show which resources are used, how they have been used, and for what activity. For example, a charity might examine and track the following types of resources devoted to political activities: Financial resources – All financial expenditures, including salary and other human resource costs Capital assets – The percentage of use of building and office space, the percentage or amount of proceeds or withdrawals from the charity’s investments that are spent on political activities Volunteer time and donated resources – The percentage of volunteer hours or number of volunteers, and the percentage or amount of donated resources that are devoted to carrying out the charity’s political activities The onus is always on the charity to account for its use of resources. A charity should use a reasonable and consistent method to calculate its expenditures on, or use of resources devoted to, political activities. ...
TCC
Mattina v. Canada (Human Resources Development), 2006 TCC 324
Canada (Human Resources Development), 2006 TCC 324 Docket: 2005 ‑3391(OAS) BETWEEN: LENA MATTINA, Appellant, and THE MINISTER OF HUMAN RESOURCES DEVELOPMENT CANADA, Respondent.____________________________________________________________________ Appeal heard on February 17, 2006, at Hamilton, Ontario. Before: The Honourable Justice François Angers Appearances: Agent for the Appellant: Anna Consalvo Counsel for the Respondent: Marie ‑Claude Landry____________________________________________________________________ JUDGMENT The appeal from the decision of the Minister of Human Resources Development dated October 4, 2002, reducing the appellant’s guaranteed income supplement under the Old Age Security Act is allowed. ... “Fra nçois Angers ” Angers, J. Citation: 2006TCC324 Date: 20060720 Docket: 2005‑ 3391(OAS) BETWEEN: LENA MATTINA, Appellant, and THE MINISTER OF HUMAN RESOURCES DEVELOPMENT CANADA, Respondent. ...
Miscellaneous severed letter
4 May 1989 Income Tax Severed Letter 57814 F - Resource Expense of Limited Partnership
4 May 1989 Income Tax Severed Letter 57814 F- Resource Expense of Limited Partnership Unedited CRA Tags 66.8(2) 95-7814 Current Amendments & Rulings Directorate Regulations Division Resource Industries Section B. ...
Public Transaction Summary
Anderson/Freehold -- summary under Taxable spin-offs
Anderson will be deemed to have filed an election under ITA – s. 89(1) – (c) to not be a public corporation. ... "By virtue of New Anderson having acquired approximately 92% of Anderson's Canadian resource property…it is anticipated that the successor tax election will allow New Anderson to also acquire the undeducted resource tax pools of Anderson, on a ‘successored' basis…." Accordingly, it is anticipated that New Anderson will have Canadian tax pools which may be applied by it to shelter future income, including successor resource pools. ...