Search - 司法拍卖网 人民法院

Independent Auditor's Report – Administered Activities Independent Auditor's Report To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2019, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ... The other information obtained at the date of this auditor’s report is the Financial Statements Discussion and Analysis – Administered Activities included in the Departmental Results Report, but does not include the financial information and our auditor’s report thereon. ...

Internationally, the exchange of information (EOI) with foreign tax administrations can be broken into two broad groups: Specific exchange of information – Under its International Agreements, the CRA facilitates incoming and outgoing EOI regarding specific taxpayers, on a case-by-case basis. ... Bulk exchange of information (Automatic) – The CRA sends, receives and uses significant amounts of bulk data related to taxpayers, including non-residents. ... Activity Report – January 1, 2021 to December 31, 2021 For the period January 1, 2021 to December 31, 2021, over 50 MRAs were referred to Senior Management (i.e. ...

Internal Audit – Security Assessment and Authorization Final Report Audit, Evaluation, and Risk Branch January 2023 Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed for reasons related to the vulnerability of structures or systems, including computer or communication systems. ... Footnotes Footnote 1 CRA Mission, vision, and values – Canada.ca Return to footnote 1 referrer Footnote 2 CRA 2020-2021 Departmental Results Report – Canada.ca Return to footnote 2 referrer Page details Date modified: 2023-09-11 ...

Independent Auditor's Report – Administered Activities Independent Auditor's Report To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2020, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2023, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ...

Independent Auditor's Report – Administered Activities To the Board of Management of the Canada Revenue Agency and the Minister of National Revenue Opinion We have audited the statement of administered assets and liabilities of the Canada Revenue Agency as at 31 March 2024, and the statement of administered revenues and pension contributions, statement of administered expenses and recoveries and statement of administered cash flows for the year then ended, and notes to these statements, including a summary of significant accounting policies (together “the financial information”). ... Emphasis of Matter – Basis of Accounting We draw attention to Note 2 to the financial information, which describes the purpose and basis of accounting for reporting activities administered by the Canada Revenue Agency on behalf of others. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services From: Canada Revenue Agency GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

Directions for Avoiding Complicity in Mistreatment by Foreign Entities (Commissioner of the Canada Revenue Agency) – 2020 From: Canada Revenue Agency Annual Report 2020 On this page Introduction Information-Sharing Practices and Arrangements at the CRA Exchange of Information Services Sections and the Compliance Liaison Office Competent Authority Policy and Treaty Advisory Section Criminal Investigations Program Implementation of the Directions Interdepartmental coordination Updating policies and procedures related to the Directions Mistreatment risk assessment Awareness and training Dedicated Team Activity Report – January 1, 2020 to December 31, 2020 Restriction of arrangements Introduction This report by the Commissioner of Revenue (Commissioner) is presented to the Minister of National Revenue (Minister) in accordance with subsection 7(1) of the Avoiding Complicity in Mistreatment by Foreign Entities Act Footnote 1 (Act). ... Activity Report – January 1, 2020 to December 31, 2020 Cases of substantial risk requiring a determination by the Commissioner under the Directions Type of case: Number of cases requiring Commissioner Determination: Disclosure of information 0 Request for information 0 Use of information 0 Restriction of arrangements The CRA had 0 cases of restrictions being applied to any arrangement due to concerns related to mistreatment for the period January 1, 2020 to December 31, 2020. ... Return to footnote3 referrer Footnote 4 Formed in 2018, the J5 includes the heads of tax crime and senior officials from the Australian Criminal Intelligence Commission and Australian Taxation Office, the CRA, the Dutch Fiscal Intelligence and Investigation Service, Her Majesty’s Revenue & Customs, and Internal Revenue Service Criminal Investigation. ...

Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services GST/HST Info Sheet GI-053 February 2010 The Government of Ontario and the Government of British Columbia have each proposed a harmonized sales tax (HST) that would come into effect on July 1, 2010. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for freight transportation services The following illustrates the transitional rules for freight transportation services performed during the period that includes July 1, 2010. ...

Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services GST/HST Notices- Notice 342 March 2025 On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the provincial part of the HST by one percentage point from 10% to 9%, effective April 1, 2025. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. ... New quick method remittance rates for GST/HST registrants with a permanent establishment in Nova Scotia (supplies made in a province other than Nova Scotia) GST/HST registrants Supplies made in a non-participating province Supplies made in Ontario Supplies made in Nova Scotia Supplies made in New Brunswick, Prince Edward Island, or Newfoundland and Labrador Primarily purchase goods for resale 0.0% (credit 3.4%) * 3.9% 4.7% 5.6% Primarily provide Services 1.6% 8.6% 9.4% 10.2% * Businesses that use the 0% remittance rate for eligible sales are eligible for a credit on those sales as they generally pay the HST at 14% on their inputs but collect the 5% GST on those sales New quick method remittance rates for GST/HST registrants with a permanent establishment (PE) in provinces other than Nova Scotia (supplies made in Nova Scotia) GST/HST registrants PE in a non-participating province PE in Ontario PE in New Brunswick, Prince Edward Island, or Newfoundland and Labrador Primarily purchase goods for resale 9.6% 5.3% 4.2% Primarily provide services 11.3% 9.6% 9.2% 57. ...