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Old website (cra-arc.gc.ca)
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. ...
Miscellaneous severed letter
1 November 1991 Income Tax Severed Letter 91M11272 F - Mineral Resource
1 November 1991 Income Tax Severed Letter 91M11272 F- Mineral Resource QUESTION 7. A mineral deposit of a taxpayer has been certified by Energy Mines and Resources Canada (EMR) as a "mineral resource" pursuant to subparagraph (d)(i) of the definition of mineral resource in subsection 248(1) of the Act. ... ANSWER 7. It is our view that a mineral deposit that has been certified as a mineral resource by EMR under the definition of mineral resource in subsection 248(1) of the Act would not cease to be a mineral resource solely by virtue of the change of ownership of the mineral deposit. ...
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. ...
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. ...
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. ...
Technical Interpretation - Internal
2 November 1989 Internal T.I. 58197 F - Warehousing of Resource Expenditures
2 November 1989 Internal T.I. 58197 F- Warehousing of Resource Expenditures Unedited CRA Tags 66(12.6), 66(15) principal-business corporation, 66(15) flow-through share, 66.1(6)(a)(iv) November 2, 1989 GAAR Committee Resource Industries Section Allan B. Nelson 957-8984 File No. 5-8197 Subject: Warehousing of Resource Expenditures Issue Whether GAAR would apply to deny a resource company's renunciation of resource expenditures to Its flow-through share Investors In a scenario where the sole purpose of using a particular partnership arrangement was to facilitate the resource company's warehousing of the resource expenditures until it decided if flow-through share agreements would be entered into. ... These warehousing arrangements could take various forms, for example: (i) A limited partnership enters into flow-through share arrangements with resource companies. ...
Technical Interpretation - Internal
18 April 1990 Internal T.I. 59647 F - Meaning of Canadian Resource Property
The royalty constitutes a Canadian resource property pursuant to subparagraph 66(15)(c)(v) of the Act, 3. ... Thus, the payment would not be included in the computation of eligible resource profits for purposes of sections 1204 and 1210 of the Regulations. ... Thus, the payment would reduce resource profits computed for purposes of section 1210 of the Regulations. ...