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Current CRA website
Are you self-employed? The Canada Revenue Agency can help you understand your tax obligations
You can use this service if you have Visa® Debit, Debit MasterCard® or Interac ® Online at a participating financial institution by credit card, PayPal or Interac e-Transfer through a third-party service provider If you still wish to make a payment in person, you can pay: at any Canada Post outlet, using cash or a debit card, along with a QR code that you can generate using My Account or the MyCRA mobile web app at your Canadian financial institution with a remittance voucher To see all the payment options, go to our Payments to the CRA page. ...
Current CRA website
Did you buy, build, sell, or renovate a home in 2023? These tax measures could help you!
Claim the GST/HST new housing rebate: You may be eligible for a new housing rebate for some of the goods and services tax / harmonized sales tax (GST/HST) paid if you did any of the following: bought new or substantially renovated housing from a builder for use as your (or your relation’s) primary place of residence bought shares in a cooperative housing corporation for the purpose of using a unit in a new or substantially renovated cooperative housing complex as your primary place of residence constructed or substantially renovated your own home, or hired someone else to construct or substantially renovate your home, for use as your (or your relation’s) primary place of residence Tips for first-time home buyers Home buyers’ plan (HBP): You (or your spouse or common-law partner) may be able to withdraw up to $35,000 from your registered retirement savings plans (RRSPs) to buy or build a qualifying home for yourself or for a specified person with disability. ...
Current CRA website
The deadline for self-employed individuals to file their 2023 income tax and benefit return is approaching
This service lets you make payments to the CRA with your Visa® Debit, Debit MasterCard®, or Interac ® Online card from a participating financial institution. ...
Current CRA website
GST/HST Incremental Federal Rebate for Municipalities Report - January 1, 2010 to December 31, 2010 - New Brunswick
MONCTON E1C $35,120.49 FLORENCEVILLE-BRISTOL RECREATION & PARKS INC BRISTOL E7L $179.76 FREDERICTON AREA POLLUTION CONTROL COMMISSION FREDERICTON E3A $25,864.50 "FREDERICTON NON-PROFIT HOUSING CORPORATION, INC. ...
Current CRA website
Who can apply
Example – Qualifying and non-qualifying items purchased together After working late one night, Nicole stops by her local grocery store on her way home to pick up a few loaves of bread, cat litter, a roast beef sandwich for $2.95, and a 350 ml bottle of apple juice for $1.00. ...
Current CRA website
Construction workers
The employer does not have to use this authority – the fact that the authority exists is enough to show control. ...
Current CRA website
GST/HST Registration
How to get a GST/HST account Registration – Obligations, and Filing your GST/HST return Slide 22 [Thanks] Tax administration is as complex as life itself. ...
Current CRA website
Managing Books and Records
Financial records can include things like: financial statements books of original entry transaction journals bank reconciliation statements accounts receivable and accounts payable lists payroll journals inventory lists provincial sales tax, goods and services tax, and harmonized sales tax invoices donation receipts Other common business records can include corporate records, which usually include information found in minute books and registers, such as: certificates of incorporation securities registers (shareholder's / member's register) director's registers director's resolutions minutes of shareholders’ meetings written resignations special borrowing resolutions dividends paid charity compliance agreements any other major decisions made by the corporation's officers and directors Another thing to consider is that business books and records include documents that exist in both paper and electronic formats: traditional books and records, including supporting source documents, are produced and retained in paper format electronic books and records, are produced and retained in a format readable by CRA software that can be related back to supporting source documents You might be asking yourself, what are Source Documents? ...
Current CRA website
Terms of Reference
Establishment of co-chairs The Assistant Commissioner, Assessment & Benefit Services Branch (ABSB) of the CRA, will serve as co-chair of the Committee alongside a co-chair from the private sector; The private sector co-chair must be a Committee member; The term of a private sector co-chair will be twenty-four months (starting with the first meeting of his/her appointment); After the initial appointment of a private sector co-chair by the Minister and the Commissioner for twenty-four (24) months, the private sector co-chair can be renewed by the Minister and the Commissioner for a subsequent term of twenty-four months, or a new private sector co-chair can be appointed by the Minister and the Commissioner; Members of the DAC can be eligible for appointment as co-chair after serving a term of twenty-four (24) months or more; Should the private sector co-chair not be able to serve his or her full term of appointment, an appointment will take place according to 5.b), c) d) and e); The outgoing co-chair will have the opportunity to remain a member of the Committee for an additional 12 months to ensure continuity between the co-chairs. ...
Current CRA website
Sustainable Development Action Plan for 2011-2014
Sustainable Development Action Plan for 2011-2014 Next page Previous page Theme: environmental sustainability Goal 1: Minimize the impact of our operations on the natural environment (land, air, and water) Objective 1.1: Reduce and manage solid waste Long-term outcome: Zero waste to landfill Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.1.1: By March 31, 2014, CRA will have the No Waste program in 100% of facilities Measure: Percentage of facilities with the No Waste program 1.1.1.1 Implement the No Waste program in additional facilities (Annual) No Waste program in additional facilities F&A (SD)/ SD Network/ F&A (RPSID) 1.1.1.2 Develop and promote a CRA Composting Implementation Guide (2013) Guide and promotion activities F&A (SD)/ SD Network/- 1.1.1.3 [Footnote 2]Develop and promote a CRA Green Office and Meeting Guide [Footnote 3] (Annual) Guide and promotion activities F&A (SD)/ SD Network/- Target 1.1.2: By March 31, 2014, CRA will have battery recycling programs in 100% of facilities Measure: Percentage of facilities with battery recycling programs; Quantity of batteries recycled 1.1.2.1 Implement battery recycling programs in additional facilities (Annual) Battery recycling programs in additional facilities F&A (SD)/ SD Network/ F&A (RPSID) Target 1.1.3: By March 31, 2014, CRA will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner Measure: Percentage of facilities with implemented EEE disposal plans 1.1.3.1 Establish a national implementation plan for the disposal of all surplus EEE (2012) National EEE disposal implementation plan F&A (AD)/ F&A (SD)/ ITB 1.1.3.2 Implement surplus EEE disposal programs in facilities (Annual) Facilities with EEE disposal programs F&A (AD)/ ITB, SD Network/- 1.1.3.3 Establish a methodology to track and report on surplus EEE disposal (2013) EEE disposal report F&A (AD)/ ITB/- Target 1.1.4: By March 31, 2013, CRA will achieve an 8:1 average ratio of employees to printing units where building occupancy levels, security considerations, and space configuration allow Measure: Employees to printing units ratio 1.1.4.1 Develop and implement a national printing device consolidation initiative to reduce the number of printing units (2012) Printing device consolidation initiative implemented F&A (AD)/ ITB, F&A (SD)/ SD Network 1.1.4.2 Develop/modify policy instruments to support the national printing device consolidation initiative (Annual) Developed/modified policy instruments F&A (AD)/ ITB/ F&A (SD) 1.1.4.3 Develop a national inventory of printing units (Annual) Inventory of printing units F&A (AD)/ ITB/ F&A (SD) Objective 1.2: Increase green procurement Long-term outcome: 100% green procurement Targets and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.2.1: By March 31, 2014, 10% of CRA spending on products and services will be green procurement Measure: Percentage of annual green procurement spending on products and services 1.2.1.1 Include SD clauses and environmental specifications in all new contractual arrangements valued over $1M (Annual) Contractual arrangements with SD clauses and environmental specifications F&A (AD)/ F&A (SD)/- 1.2.1.2 Include green procurement criteria in all new publication contractual arrangements (Annual) Green publications PAB (EPMD)/ F&A (AD)/ F&A (SD) 1.2.1.3 Ensure all procurement officers with procurement authority have received green procurement training (Annual) Green procurement training report F&A (AD)/ F&A (SD)/- 1.2.1.4 Include environmental measures in the performance agreements or expectations of all managers and functional heads of procurement and materiel management (Annual) Performance agreements with environmental measures F&A (AD)/ F&A (SD)/- 1.2.1.5 Ensure 75% of procurement management processes and controls include environmental considerations based on PWGSC Guideline [Footnote 4] (2014) Procurement processes and controls with environmental considerations F&A (AD)/ F&A (SD)/- Objective 1.3: Reduce paper consumption Long-term outcome: Paperless options for all CRA internal and external programs Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.3.1: By March 31, 2014, CRA will reduce office paper use per full-time equivalent (FTE) by 28% [Footnote 5] from baseline year 2005-2006 Measure: Percentage reduction of office paper purchased per FTE from baseline year 1.3.1.1 Coordinate a national paper reduction campaign (Annual) Paper reduction campaign F&A (SD)/ SD Network/- 1.3.1.2 Implement paper reduction initiatives from the 2008 Agency Paper Use Scan [Footnote 6], as feasible (2013) Paper reduction initiatives F&A (SD)/ Branches, Directorates /- 1.3.1.3 Revise the procedures for processing Access to Information Act and Privacy Act (ATIP) requests to reduce paper use requirements and realize efficiencies (2014) Revised ATIP procedures PAB (ATIPD)/ F&A (SD)/- 1.3.1.4 Convert internal forms to Intra-form [Footnote 7] format (Annual) Intra-forms PAB (PSD)/ F&A (SD), SD Network/- Target 1.3.2: By March 31, 2014, CRA will reduce the paper used for external publications by 10% from baseline year 2008-2009 Measure: Percentage reduction of paper used for external publications 1.3.2.1 Measure paper used for external publications (Annual) External publications paper use report PAB (EPMD)/ F&A (SD)/- 1.3.2.2 Include paper reduction initiatives in the Agency Publication Plan (APP) process (Annual) APP paper reduction initiative report PAB (EPMD)/ F&A (SD)/ ABSB (IRD, BRD), HRB (WRCD) 1.3.2.3 Introduce/update SD criteria in the CRA Publishing Policy and establish Agency external paper [Footnote 8] reduction directive and guidelines (2014) Updated policy, directive and guidelines PAB (EPMD)/ F&A (SD)/- Objective 1.4: Reduce GHG emissions Long-term outcome: Carbon neutral operations Target and measure Activity Outputs Accountability (OPI/OCI/Partner) Target 1.4.1: By March 31, 2014, CRA will reduce greenhouse gas (GHG) emissions from fleet vehicles by 5% from baseline year 2005-2006 [Footnote 9] Measure: Percentage reduction of GHG emissions from fleet 1.4.1.1 Ensure all vehicles purchased are right-sized and most fuel efficient in class based on operational requirements [Footnote 10] (Annual) Right-sized and most fuel efficient in class vehicles purchased F&A (AD)/F&A (SD)/- 1.4.1.2 Review and improve the measures to rationalize, rejuvenate and right-size CRA fleet within the fleet management policy instruments and processes (2013) Updated measures F&A (AD)/ F&A (SD)/ Regional fleet managers 1.4.1.3 Promote fleet management training initiatives to fleet managers and drivers (2012) Promotion activities F&A (AD)/ Regional fleet managers, F&A (SD)/- Target 1.4.2: By March 31, 2014, CRA will achieve a 5% shift towards sustainable travel options for business and commuter travel from baseline year 2007 Measure: Percentage shift in the use of sustainable travel options 1.4.2.1 Introduce/update SD criteria in policy instruments and processes related to business and commuter travel during regular review cycles (Annual) Updated policy instruments and processes F&A (FAD, RPSID, AD), HRB/ F&A (SD)/- 1.4.2.2 Promote sustainable business travel options (Annual) Promotion activities F&A (FAD, AD)/ F&A (SD), SD Network/- 1.4.2.3 Inform employees of sustainable commuting options (Annual) Commuting information F&A (SD)/ SD Network/- 1.4.2.4 Introduce/update SD criteria in facility site selection and leasing processes (2014) Updated site selection and lease processes F&A (RPSID)/ F&A (SD)/- 1.4.2.5 Prepare recommendations report for realizing efficiencies from alternative work arrangements (2013) Recommendations report F&A (SD)/ F&A (RPSID)/- 1.4.2.6 Reduce the CRA real property footprint through alternative work arrangements (2014) Reduced accommodation requirements SD Network/ F&A (RPSID)/- Target 1.4.3: By March 31, 2014, CRA will reduce energy use from office equipment by 20% in selected facilities from baseline year 2009-2010 and reduce energy use in data centres Measure: Percentage reduction in energy use in selected CRA facilities and in data centres 1.4.3.1 Promote energy conservation best practices (Annual) Promotion activities F&A (SD)/ SD Network/- 1.4.3.2 Measure energy use from office equipment in selected facilities (2014) Energy use report F&A (SD, RPSID)/-/- 1.4.3.3 Implement energy conservation initiatives in CRA data centres (2014) Energy conservation initiatives ITB/ F&A (SD, RPSID)/- Objective 1.5: Comply with federal regulations Long-term outcome: Zero pollution Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 1.5.1: By March 31, 2014 CRA will improve the management of halocarbon containing equipment [Footnote 11] and petroleum storage tank systems to minimize environmental impacts Measure: Percentage of CRA facilities with up-to-date halocarbon and petroleum storage tank system inventories; Number and amount of halocarbon releases 1.5.1.1 Maintain an up-to-date CRA national halocarbon inventory (Annual) Completed national halocarbon inventory F&A (SD)/ SD Network/- 1.5.1.2 Develop halocarbon product replacement plans to replace/eliminate outdated systems (2014) Product replacement plans F&A (SD)/ SD Network/- 1.5.1.3 Maintain an up-to-date CRA petroleum storage tank system [Footnote 12] inventory (Annual) Petroleum storage tank system inventory F&A (SD)/ ITB/- 1.5.1.4 Conduct reviews to ensure that the CRA petroleum storage tank systems comply with Federal regulations (2013) Federal regulations compliance F&A (SD)/ ITB/- Footnotes Footnotes Footnote_ftn2 This commitment contributes to the Federal Sustainable Development Strategy and has mandatory annual accountability requirements in CRA Report on Plans and Priorities and Departmental Performance Report. ...