Search - 司法拍卖网 人民法院

Therefore, the information and procedures in Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting for remitting and reporting Part XIII tax also applies for Part XIII.2. ...

It allows individuals and businesses to make payments using Interac ® Online. ...

Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ... Government Responses () are requested by Parliamentary Committees under House of Commons Standing Order 109 or under Rules of the Senate 131(2). ... These include the following: Standing Committee on Finance () Supplementary Estimates (B) 2011-2012: Votes 1b and 5b under Canada Revenue Agency and Votes 1b, 5b and L15b under Finance. ...

Learn more: Guide RC4052, GST/HST Information for the Home Construction Industry and GST/HST Memorandum 19-2-3, Residential Real Property – Deemed Supplies. ... Learn more on the place of supply rules: Draft GST/HST Technical Information Bulletin B 103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... You and the purchaser made a type 2 election using Form GST22, Real Property – Election to Make Certain Sales Taxable. ...

Working with charities There are more than 86,000 registered charities in Canada, each playing an important role in our society, providing valuable services to Canadians – including to the most vulnerable. ... Registration as a charity under the Act provides organizations with unique tax privileges – an exemption from income tax, the ability to issue official donation receipts for gifts and to receive gifts from other registered charities. ...

Qualitative and Quantitative Research Outreach to the Charities Sector Prepared for the: Canada Revenue Agency January, 2015 Contract Number: 46558-159854/001/CY Contract Award Date: March 4, 2014 Project Cost: $97,618.55 (HST included) POR Number: 075-13 Prepared by: Environics Research Group For further information: Media Relations Canada Revenue Agency 4th Floor – 555 MacKenzie Avenue Ottawa, ON K1A 0L5 Media.relations@cra-arc.gc.ca Executive summary Background and Understanding Environics Research Group is pleased to present Canada Revenue Agency with this report on findings from a series of focus groups on enhancing and developing communications and educational tools for registered charities. ... The margin of error for a sample of 815 is +/- 3.4 percentage points, in 19 out of 20 samples (margin of error is greater for subgroups). ...

Newsletter Issue Topics Included Charities Connection No. 12 Budget 2012- Changes affecting charities and other qualified donees Charity Quick View and your charity Charities Information Sessions and Webinars: New Schedule Registered Charity Basic Information Sheet Good feedback leads to better advice Guidance Products: Fundraising guidance update; Helping you understand the rules; Your opinion counts Charities Connection No. 11 Special Edition: Budget 2011- Changes for charities, registered Canadian amateur athletic associations, and qualified donees Charities Connection No. 10 The season of giving – Things to remember when issuing official donation receipts Outreach activities Reminder to file your Form T3010, Registered Charity Information Return Charities Connection No. 9 The Canada Not-for-Profit Corporations Act- Now in Force Charities Connection No. 8 Keep your eye on the ball East Africa Drought Relief Fund Prime Minister's Voluntary Awards- Update Charities Connection No. 7 Budget 2011 Education and training for charity volunteers Charities and giving webpage update New guidance on using an intermediary to carry out a charity's activities in Canada Reminder to file your Form T3010, Registered Charity Information Return Prime Minister's Volunteer Awards Charities Connection No. 6 Filing a complete T3010, Registered Charity Information Return New reference numbers for guidance products Hosting information sessions for charities Standard for registered charities Charities Connection No. 5 The new Form T3010-1, Registered Charity Information Return The Charities Directorate's guidance documents Giving to charity: Information for donors- Speaker's kit Charities Connection No. 4 Facts and figures on the work of the Charities Directorate in 2009-2010 Education and training for charities Education for donors New webpages: Revoking registered status Charities Connection No. 3 Service Clubs and Fraternal Societies Changes to webpage addresses (URLs) Are you HST ready? ... Amateur Youth Soccer Association International Charity Association Network (ICAN) Public education initiative Tax shelter gifting arrangements Charities and GST/HST Valuating donations Tips for completing your annual information return Newsletter No. 28 Regulatory reform Enhanced audit program Charities Directorate Roadshow Electronic Mailing List (EML) Facts and figures, statistics on charities Reform of the re-registration process Objections and appeals process Capital gains exemptions on gifts of securities Partnership and Outreach Program Public education campaign International Conference of Charity Regulators New fillable T3010A Newsletter No. 27 Facts and figures Legalese for charities- Part III Guidelines for applying new sanctions Jurisdictional collaboration Reminders when filing the annual information return Receipts – Who is the donor? ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ... In this case, you must provide a completed form GST22, Real Property – Election to Make Certain Sales Taxable to the nearest tax services office prior to the sale. ...

The GST/HST deemed to have been paid on the allowance is calculated by the formula A × B where A is the amount of the allowance and B is for an allowance paid before January 1, 2008: 14/114, where 90% or more of the supplies for which the allowance is paid were made in participating provinces, or if the allowance is paid for the use of a motor vehicle in participating provinces, and in any other case, 6/106. for an allowance paid on or after January 1, 2008: 13/113, where 90% or more of the supplies for which the allowance is paid were made in participating provinces, or if the allowance is paid for the use of a motor vehicle in the participating provinces, and in any other case, 5/105. ... The deemed tax paid on the reimbursement is equal to the amount determined by the formula A × B where A is the tax paid by the employee, partner or volunteer in respect of that person's acquisition, importation or bringing into a participating province of the property or service; and B is the lesser of the percentage of the cost to the employee, partner or volunteer of the property or service that is reimbursed, and the extent (expressed as a percentage) to which the property or service was acquired, imported or brought into the province, as the case may be, by the employee, partner or volunteer for consumption or use in relation to the activities of the employer, partnership, charity or public institution. ...

Further information All GST/HST technical publications are available on the CRA webpage Technical information – GST/HST. ... If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...