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Current CRA website

2011 Budget - Questions and answers

2011 Budget- Questions and answers 2011 Budget changes relating to financial institutions' reporting and remittance requirements as registered retirement savings plan (RRSP) issuers / registered retirement income fund (RRIF) carriers The 2011 federal budget included several measures to enhance the existing RRSP and RRIF anti-avoidance rules. ... For information on XML specifications, go to RRSP & RRIF Non-Qualified Investment Information Return. 1(f) What other responsibilities do financial institutions have under the new qualified investment rules? ...
Current CRA website

Application of the GST/HST to Home Care Services

Pamphlet RC4405, GST/HST Rulings Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

Proposed Amendment - Exemption for Counselling Therapy Services

GST/HST Notices Notice 335 March 2024 On November 21, 2023, the Minister of Finance tabled the 2023 Fall Economic Statement, which proposed an amendment to Part II of Schedule V to the Excise Tax Act. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

Financial Statements Discussion and Analysis - Agency Activities (unaudited)

Figure 5: Segmented information- Expenses Figure 5 image description Figure 5: Segmented information Expenses (in thousands of dollars). ... Figure 6: Segmented information- Non-tax revenues Figure 6 image description Figure 6: Segmented information Non-tax revenues (in thousands of dollars). ...
Current CRA website

Truck drivers

For more information, see CPP/EI Explained Responsibilities, benefits, and entitlements for employees and self-employed workers. ... For information on what the CRA looks at when determining the employment status of placement agency or employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained Placement/Employment Agencies. ...
Current CRA website

Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates

Date of issue: XXXX Legislative references: Excise Tax Act: subsection 123(1) definition of “public institution”; section 1 of Part II of Schedule V definition of “qualifying health care supply”; sections 1.1, 1.2 and 9 of Part II of Schedule V; paragraph (q) of section 2 of Part VI of Schedule V National coding system file numbers: 11865-1; 11865-23; 11885-3 Effective date: March 22, 2013 for GST and for HST; April 1, 2013 for HST in Prince Edward Island. ...
Current CRA website

Canada Revenue Agency’s Accessibility Plan 2023-2025

In the meantime, we invite you to share your thoughts with us on the Plan information on how to do so can be found in the next section. ... As we continue to engage these partners (and others) to learn about new accessibility barriers, we will also act to address them whether they are included in our Accessibility Plan or not. 6.1 Employment Actions under the Employment section will improve recruitment, retention, and promotion of persons with visible and non-visible disabilities. ... Timeline: December 2023 We know that these deliverables are just a start; the CRA is also considering more training solutions including on how to better understand the root causes of accessibility issues and how to quickly address them. ...
Current CRA website

Canada Revenue Agency’s Accessibility Plan 2023-2025

In the meantime, we invite you to share your thoughts with us on the Plan information on how to do so can be found in the next section. ... As we continue to engage these partners (and others) to learn about new accessibility barriers, we will also act to address them whether they are included in our Accessibility Plan or not. 6.1 Employment Actions under the Employment section will improve recruitment, retention, and promotion of persons with visible and non-visible disabilities. ... Timeline: December 2023 We know that these deliverables are just a start; the CRA is also considering more training solutions including on how to better understand the root causes of accessibility issues and how to quickly address them. ...
Current CRA website

Penalties and Interest

Note HST Reference in this publication is made to supplies taxable at 5% (the rate of the goods and services tax or GST) or 13% (the rate of the harmonized sales tax or HST). ... Penalty (and, in some cases, penalties and interest) may not apply in the following situations: The 6% penalty not to exceed security held before April 1, 2007 ss 280(5) (a) where on a particular day before April 1, 2007, the Minister holds security under section 314 and any amount due under Part IX of the Act is not paid or remitted when required before April 1, 2007, the 6% penalty under section 280 applies on that particular day only to the extent that the total of all amounts outstanding on the particular day exceeds the value of the security at the time it was accepted by the Minister; Penalties and interest less than $25 before April 1, 2007 ss 280(6) and s 280.2 (b) where a person pays or remits all amounts outstanding for a reporting period that ends before April 1, 2007, the Minister may write off and cancel the total of all penalties (including penalties under section 280.1) and interest payable for that period, if that total is less than $25 immediately before the time of the payment or remittance; Complying with a demand to remit or pay ss 280(7) (c) where the Minister has served on a person a demand for a payment or remittance of any amounts specified, and the person complies on or before the date specified in the demand, the Minister may waive the 6% penalty and interest, or the interest at the new prescribed rate, that accrues for the period commencing on the first day following the date of the demand and ending on the day of payment; and Extending time period for filing a return ss 281(2) (d) where the Minister extends the time for filing a return, and this extension expires after March 2007, interest at the new prescribed rate and the penalty under section 280.1 are payable only from the expiration of the time so extended. ... A person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is, in this paragraph, referred to as a return) made in respect of a reporting period or transaction is liable to a penalty of the greater of $250 and 25% of the total of if the false statement or omission is relevant to the determination of the person's net tax for a reporting period, the amount determined by the formula A B where A is the person's net tax for the period, and B is the amount that would be the person's net tax for the period if the net tax were determined on the basis of the information provided in the return, if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which that tax payable exceeds the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds the amount of the rebate payable to the person. ...
Current CRA website

Webinar for newcomers: Learn about benefits and credits

These taxes will be for the period you were a resident in 2020 so February to December. ... If you receive the Canada child benefit for a child who is also eligible for the DTC, you don’t need to apply for the child disability benefit you will receive it automatically once the DTC application has been approved for your child. ... When you hire people to fix your home, get a contract don’t pay cash with no paperwork. ...

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