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CRA Corporate Research 2016
MT Low/Middle income – Calgary, Alberta July 27, 7:30 p.m. MT Higher income – Calgary, Alberta July 28, 5:30 p.m. ... EDT Low/Middle income – Montreal, Quebec August 2, 7:30 p.m. EDT Higher income – Montreal, Quebec August 3, 5:30 p.m. ... The sample was stratified by region to allow for meaningful coverage of lower population areas: Region Sample Size Margin of error* Atlantic Canada 175 +/- 7.4 Quebec 375 +/- 5.1 Ontario 525 +/- 4.3 Prairies/NWT/Nunavut 127 +/- 8.7 Alberta 198 +/- 7.0 B.C. ...
Old website (cra-arc.gc.ca)
Trust Accounts Examination
Summary of the project / initiative / change The Compliance and Verification sub-program enforces registration and completes validations and reviews of withholding, remitting, reporting, and filing obligations for individuals and businesses, payroll deductions, GST/HST, other levies, and non-resident taxes. ... Risk to privacy: No Details: N/A Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ... Access to the Agency network from remote locations must be done through the approved Information Technology Branch (ITB) solution – Secure Remote Access (SRA) – or a secure method supported by a Threat and Risk Assessment (TRA) approved by the Information Security Division, Security and Internal Affairs Directorate (SIAD), and the IT Security and Continuity Division, ITB. ...
Old website (cra-arc.gc.ca)
Operating a Bed and Breakfast in Your Home
Therefore, the house is used primarily in the operation of a B & B establishment. ... White) would have to pay the GST/HST on the B & B portion to the CRA. ... Beginning B & B operations after renovations (not substantial) and later selling your house If you renovate your house (i.e., not a substantial renovation), register for the GST/HST and begin using the house primarily for your B & B operation, when you start your B & B operation, you are treated as if you had purchased the house; and paid the GST/HST, based on the basic tax content calculation, on the B & B portion. ...
Old website (cra-arc.gc.ca)
Annual Report to parliament 2010-2011
In progress – At least one activity related to the deliverable was not completed prior to the end of the fiscal year. Not started – No activities were begun by March 31, 2011, in relation to the deliverable. ... Initiative – Strengthen service to benefit recipients Deliverables Deliver outreach for benefit recipients to promote our services Status: Completed Initiative – Support business growth and partnerships Deliverables Implement benefit programs related to new HST agreements Status: Completed Initiative – Strengthen benefits delivery infrastructure Deliverables Modernized Taxfiler Representative Identification System Status: Completed Initiative – Ensure accurate payments Deliverables No deliverables were scheduled to be completed in 2010-2011. ...
Old website (cra-arc.gc.ca)
What's new for corporations
What's new for corporations 2017 – Federal 2017 – Provinces and territories 2016 – Federal 2016 – Provinces and territories 2017 – Federal [2017-03-22 Federal budget] Abusive tax avoidance and international taxation Extending base erosion rules to foreign branches of life insurers – The foreign accrual property income (FAPI) rules ensure that profits of a Canadian taxpayer from the insurance of specified Canadian risk (typically a risk insured through a life, property or business insurance policy) remain taxable in Canada. ... tax credit – This credit is eliminated effective April 11, 2017. Manitoba nutrient management tax credit – This credit is eliminated for expenditures made after April 11, 2017. ... For more information, see CCA rates and classes in chapter 3 of the T2 Corporation – Income Tax Guide. ...
Old website (cra-arc.gc.ca)
Guidance on Competent Authority Assistance Under Canada's Tax Conventions
Tax Convention (1980)(the Convention) (64-92) Notification Pursuant to Article IX – Related Persons and Article XXVI – Mutual Agreement Procedure (66-71) Deferred Recognition of Profits, Gain or Income Pursuant to Paragraph 8 of Article Article XIII – Gains (72-75) Eligibility (76-79) Information to be Included in a Request for Deferral (80-85) Treatment of United States S Corporation Income Pursuant to Paragraph 5 of Article XXIX – Miscellaneous Rules (86-88) Deferral of Canadian Tax at Death Pursuant to Paragraph 5 of Article XXIX B – Taxes Imposed by Reason of Death (89-92) Transmissions by Email and Facsimile (93-94) Other References (95) Further Contact (96) Appendix – Standard Authorization for Email and Facsimile Transmission Introduction 1. ... The Pacific Association of Tax Administrators (PATA), of which Canada is a member, along with Australia, Japan and the United States, has publicly issued a document entitled, “ Operational Guidance on the Mutual Agreement Procedure ”. ... Notification Pursuant to Article IX – Related Persons and Article XXVI – Mutual Agreement Procedure 1 66. ...
Old website (cra-arc.gc.ca)
Income tax information for non-resident corporations
For more information, see guide T4012, T2 Corporation – Income Tax Guide and Who has to file a corporation income tax return. ... Schedule 20, Part XIV – Additional Tax on Non-Resident Corporations Every corporation that is a non-resident and subject to Part XIV has to complete Schedule 20, Part XIV – Additional Tax on Non-Resident Corporations to calculate the Part XIV tax payable. ... For more information on non-resident sub-contractors and employees, see guide RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada, and guide T4001, Employers' Guide – Payroll Deductions and Remittances. ...
Old website (cra-arc.gc.ca)
CCRA Annual Report to Parliament 2003-2004
Previous page: Schedule D – Government-wide reporting Next page: Schedule F – Key URLs for additional information Schedule E – Overall performance against service standards Service Service standard Target 2001-2002 Results compared to target 2002-2003 Results compared to target 2003-2004 Results compared to target Tax Services – Client 1. ... Deferred income plans – Response to written enquiries Within 60 days 80% 70% 60% 64% (see note) Tax Services – Returns processing 22. ... Refundable claims – unaudited 60 days 90% 96% Previous target 100% 68% 93% 32. ...
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(2015) GST/HST Returns and Rebates Processing Program
GST/HST Returns and Rebates Processing Program Privacy Impact Assessment (PIA) summary – Business Returns Directorate, Assessment, Benefit, and Service Branch Overview & PIA Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Frank Vermaeten Assistant Commissioner, Assessment, Benefit, and Service Branch Head of the government institution or Delegate for section 10 of the Privacy Act Marie-Claude Juneau ATIP Coordinator Name of program or activity of the government institution Business Returns and Payment Processing Goods and Services Tax Administration in Quebec Description of the class of record and personal information bank Standard or institution specific class of record: Administration of GST/HST Returns and Rebates Class of Record (CRA ABSB 246)- previously (CRA ABSB 101, CRA ABSB 133, CRA ABSB 134, CRA ABSB 129, CRA ABSB 087) Standard or institution specific personal information bank: GST/HST Returns and Rebates Processing- Personal Information Bank (CRA PPU 241) Legal authority for program or activity Excise Tax Act (ETA) Act Respecting the Québec Sales Tax (ARQST) Tax Administration Act (Québec) Canada Revenue Agency Act Federal-Provincial Fiscal Arrangements Act Summary of the project / initiative / change The scope of this privacy impact assessment covers the workload within the Business Returns Directorate for GST/HST tax returns, rebate applications and various elections that are filed by businesses, third parties and individuals. ... F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ... Use of Surveillance- this includes surveillance technologies such as audio/video recording devices, thermal imaging, recognition devices, RFID, surreptitious surveillance / interception, computer aided monitoring including audit trails, satellite surveillance etc. ...
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Input Tax Credit Entitlement for Tax on Imported Goods
“Specified supply” – proposed subsection 178.8(1) of the Act The rules in proposed section 178.8 of the Act only apply where a “specified supply” of goods is made. ... Example no. 17 – Sale of goods Facts 1. A registered resident wholesaler enters into an agreement to purchase goods from a registered non-resident manufacturer. 2. ... Example no. 19 – Sale of goods Facts 1. A registered non-resident manufacturer imports goods and places them in a Customs bonded warehouse Footnote 108 as inventory. 2. ...