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Current CRA website
Online Staffing Assessment Platform – VidCruiter v2.0
For the length of the contract with VidCruiter, a select number of Human Resources employees / staffing boards / hiring managers will be permitted to use one or more of the following VidCruiter products: Pre-recorded video interviewing (asynchronous): Hiring manager / Human Resources can input interview questions and a scoring grid. ... Live recorded video interviewing: Hiring manager / Human Resources can input questions and scoring grid. ... Hiring manager / Human Resources can review and assess the responses at their convenience in the system. ...
Current CRA website
Place of Supply in a Province ‑ Tangible Personal Property
The following memoranda in this series describe in detail the provincial place of supply rules for specific taxable supplies: GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview GST/HST Memorandum 3-3-4, Place of Supply in a Province – Real Property GST/HST Memorandum 3-3-5, Place of Supply in a Province – General Rules for Intangible Personal Property GST/HST Memorandum 3-3-5-1, Place of Supply in a Province – Specific Rules for Intangible Personal Property GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Specific Rules for Services GST/HST Memorandum 3-3-7, Place of Supply in a Province – Transportation NOTE: This series of memoranda is being published in stages. ... Table of Contents General Tangible personal property supplied by way of sale Deemed delivery Supplier retains a common carrier on behalf of the recipient Delivery of tangible personal property on exercise of option Sale of a specified motor vehicle Tangible personal property supplied otherwise than by way of sale Deemed supply Supply of property for each lease interval Supply for more than three months – specified motor vehicle Supply for more than three months – property other than specified motor vehicle Ordinary Location of Property Supply for three months or less Deemed delivery in a province Single determination of place of supply based on initial delivery Railway rolling stock supplied otherwise than by way of sale Rule 1 – Supplier delivers to a recipient in a province Rule 2 – Place of supply for lease interval Rule 3 – Renewal of agreement Rule 4 – Agreements entered into before April 1, 1997 Rule 5 – Agreements entered into before July 1, 2010 Rule 6 – Agreements entered into before April 1, 2013 First Nations goods and services tax – place of supply Supply is deemed to be made on FNGST lands in a non-participating province Supply is deemed to be made on FNGST lands in a participating province Supply is deemed to be made in Canada, but not on FNGST lands General 1. ... Supply for more than three months – property other than specified motor vehicle 32. ...
Current CRA website
Part A – Classes 8, 10, 54 and 55 property
Part A – Classes 8, 10, 54 and 55 property Column 2 – Undepreciated capital cost at the start of the year If you claimed CCA in any previous year, record in this column the undepreciated capital cost (UCC) of the property at the end of last year. ... For information on Class 10.1 property, see Part B – Class 10.1. Column 4 – Cost of additions which are accelerated investment incentive properties (AIIP) or zero-emission vehicles (ZEV) Enter in column 4 the cost of additions that are AIIP or ZEV from Class 54 or 55. ... Terminal loss – If the amount in column 6 is positive and you no longer own any property in that class, you have a terminal loss. ...
Current CRA website
SR&ED Investment Tax Credit Policy – 2014
SR&ED Investment Tax Credit Policy – 2014 We have archived this page and it will be cancelled on June 30, 2022. ... For more information on taxable capital, please refer to Interpretation Bulletin IT-532, Part I.3 – Tax on Large Corporations. ... See Part 11 of Schedule T2SCH31, Investment Tax Credit – Corporations. ...
Current CRA website
Information for Canadian Small Businesses : Chapter 1 – Setting up your business
You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 4 – Payroll deductions and remittances. ...
Current CRA website
Information for Canadian Small Businesses : Chapter 1 – Setting up your business
You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website. ... Their account identifiers are: RT – GST/HST RP – payroll deductions RC – corporation income tax RM – import/export A program account number has three parts – a business number, a program identifier, and a reference number. ... For information on how to make payroll deductions, see Chapter 4 – Payroll deductions and remittances. ...
Current CRA website
P105 – Students and income tax 2016
Types of income you may have Scholarships, fellowships, bursaries, and study grants (awards) Scholarship exemption Full-time enrolment Part-time enrolment Apprenticeship grants Research grants Artists' project grants Registered education savings plan (RESP) Chapter 3 – Common deductions from income Moving expenses Child care expenses Chapter 4 – Non-refundable tax credits Canada employment amount Public transit amount Interest paid on your student loan Tuition, education, and textbook amounts Supporting documents Chapter 5 – Transfer or carry forward amount Transfer the amount Carry forward the amount Chapter 6 – Child and family benefits Chapter 7 – Other provincial or territorial credits References Online services My Account MyCRA – Mobile app For more information What if you need help? ... Receipts – If you are filing electronically, keep your receipts in case we ask to see them at a later date. ... Chapter 6 – Child and family benefits You may be eligible to receive other credits and benefits. ...
Current CRA website
Fighting Against Forced Labour and Child Labour in Supply Chains Act – Annual Report 2024-2025
Fighting Against Forced Labour and Child Labour in Supply Chains Act – Annual Report 2024-2025 On this page Introduction Part 1: Identifying Information Part 2: Mandatory Report Contents 2.1 The CRA’s structure, activities and supply chains 2.2 Steps taken by the CRA to prevent and reduce the risk of forced labour and child labour in its activities and supply chains 2.3 CRA policies and due diligence processes in relation to forced labour and child labour 2.4 Parts of the CRA’s activities and supply chains that carry a risk of forced labour or child labour being used and the steps taken by the CRA to assess and manage that risk 2.5 Measures taken by the CRA to remediate any forced labour or child labour 2.6 Measures taken by the CRA to remediate the loss of income to the most vulnerable families that results from any measure taken to eliminate the use of forced labour or child labour in the institution’s activities and supply chains 2.7 Training to CRA employees on forced labour and child labour 2.8 Measures to assess the CRA’s effectiveness in ensuring that forced labour and child labour are not being used in its activities and supply chains Conclusion Introduction On January 1, 2024, the Government of Canada’s new Fighting Against Forced Labour and Child Labour in Supply Chains Act (Supply Chains Act) came into effect. ... CRA’s high-risk commodities – 2024-2025 GSIN code description, by class PSPC risk ranking CRA procurement value Percentage of total CRA procurement value – goods N40- Rope, Cable, Chain and Fittings 1 0 0% N54 – Prefabricated Structures and Scaffolding 2 0 0% N75 – Office Supplies and Devices 3 $1,810,540 8.4% N62 – Lighting Fixtures and Lamps 4 0 0% N83 – Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags 5 0 0% N78 – Recreational and Athletic Equipment 6 0 0% N84 – Clothing, Individual Equipment and Insignia 7 $298,813 1.39% N63 – Alarm, Signal and Security Detection Systems 8 0 0% N59 – Electrical and Electronic Equipment Components 9 $481,782 2.24% N35 – Service and Trade Equipment 10 0 0% Developing and implementing an action plan for addressing forced and/or child labour In April 2023, the CRA created the SEP CoE within the Administration Directorate of the Finance and Administration Branch. ...
Current CRA website
Information for Canadian Small Businesses: Online services – For more information
Information for Canadian Small Businesses: Online services – For more information From: Canada Revenue Agency On this page… Online services for individuals My Account Online services for – Small businesses and self-employment Handling businesses taxes online MyCRA – Mobile app Electronic payments For more information What if you need help? ... For more information, go to Online mail – Helping you organize your Canada Revenue Agency mail. ... For more information, go to Online mail – Reduce your cost of doing business by saving time – go online. ...
Current CRA website
Line 13010 – Taxable scholarships, fellowships, bursaries, and artists' project grants
If you received a research grant, see Line 10400 – Other employment income. ... To calculate your scholarship exemption, see Scholarship exemption – Part-time enrolment. ... Forms and publications Federal income tax and benefit information Guide P105, Students and Income Tax Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Income Tax Folio S4-F14-C1, Artists and Writers Related topics Students Line 10400 – Net research grants Line 32300 – Your tuition, education, and textbook amounts Artists' project grants Page details Date modified: 2024-11-28 ...