Search - 司法拍卖网 人民法院

Box 14 – Employment income Enter the participant's net salary (the salary minus the deferred amounts) while the person was working. ... Box 22 – Income tax deducted Enter the total income tax you deducted from the participant's remuneration. ... Box 28 – Exempt (CPP/QPP, EI, and PPIP) Do not fill in the CPP/QPP, EI, or PPIP boxes, unless the earnings were exempt for the entire period of employment. ...

The GST ($1,000 × 5% = $50) is payable on the first day of each of the three months. 3. ... There are no GST consequences with respect to the excess $185 [($3,150 + $500) – ($3,300 + $165)] disbursed from the trust to Mr. ... This amount includes consideration of $26.60 ($370.47 –- $343.87) and GST of $1.32 ($18.52 –- $17.20). ...

Previous page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 2. Summary of significant accounting policies Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 1. ... Audited Previous page: Audited Financial Statements – Agency Activities- Statement of Cash Flow – Agency Activities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 2. ...

Board of Management Oversight Framework- Assessment of Performance 2010-2011 Previous page Next page BoMOF Expectations 2010-2011 Organization of the Agency Goverance — Renée-France Bouliane — Strong Internal Accountability Structure — Renée France-Bouliane/Filipe Dinis — Strong Administration of the Agency Enterprise Risk Management — Brian Philbin — Strong Program Evaluation — Patricia MacDonald — Acceptable Internal Audit — Patricia MacDonald — Strong Sustainable Development — Filipe Dinis — Strong Management of Resources Financial Management — Filipe Dinis — Strong Project Management — Filipe Dinis — Strong Asset Management — Filipe Dinis — Strong Procurement Management — Filipe Dinis — Strong Information Technology, Investments — Peter Poulin — Strong Information Technology, Security — Peter Poulin — Strong Management of Services Service Strategy — Catherine Bennett — Acceptable Service Performance Measurement — Catherine Bennett/ Sandra Lavigne — Acceptable Service Redress Mechanism — Anne-Marie Lévesque — Acceptable Management of Personnel Workforce — Cheryl Fraser — Strong Workplace — Cheryl Fraser — Strong Leadership — Cheryl Fraser — Strong CRA Values & Ethics — Cheryl Fraser — Strong 2009-2010 Organization of the Agency Goverance — Renée-France Bouliane — Strong Internal Accountability Structure — Renée France-Bouliane/Filipe Dinis — n/a Administration of the Agency Enterprise Risk Management — Brian Philbin — Strong Program Evaluation — Patricia MacDonald — Acceptable Internal Audit — Patricia MacDonald — Strong Sustainable Development — Filipe Dinis — Strong Management of Resources Financial Management — Filipe Dinis — Strong Project Management — Filipe Dinis — Strong Asset Management — Filipe Dinis — Strong Procurement Management — Filipe Dinis — Strong Information Technology, Investments — Peter Poulin — Strong Information Technology, Security — Peter Poulin — Strong Management of Services Service Strategy — Catherine Bennett — Acceptable Service Performance Measurement — Catherine Bennett/ Sandra Lavigne — Acceptable Service Redress Mechanism — Anne-Marie Lévesque — Acceptable Management of Personnel Workforce — Cheryl Fraser — Strong Workplace — Cheryl Fraser — Strong Leadership — Cheryl Fraser — Strong CRA Values & Ethics — Cheryl Fraser — Strong 2008-2009 Organization of the Agency Goverance — Renée-France Bouliane — Strong Internal Accountability Structure — Renée France-Bouliane/Filipe Dinis — n/a Administration of the Agency Enterprise Risk Management — Brian Philbin — Strong Program Evaluation — Patricia MacDonald — Acceptable Internal Audit — Patricia MacDonald — Strong Sustainable Development — Filipe Dinis — Strong Management of Resources Financial Management — Filipe Dinis — Strong Project Management — Filipe Dinis — Acceptable Asset Management — Filipe Dinis — Strong Procurement Management — Filipe Dinis — Strong Information Technology, Investments — Peter Poulin — Strong Information Technology, Security — Peter Poulin — n/a Management of Services Service Strategy — Catherine Bennett — Acceptable Service Performance Measurement — Catherine Bennett/ Sandra Lavigne — Acceptable Service Redress Mechanism — Anne-Marie Lévesque — Strong Management of Personnel Workforce — Cheryl Fraser — Strong Workplace — Cheryl Fraser — Strong Leadership — Cheryl Fraser — Strong CRA Values & Ethics — Cheryl Fraser — Strong MAF — Areas of Management 2010-2011 Governance and Planning — Strong Integrated Risk Management — Strong Managing for Results — Acceptable Contribution to Government-Wide Priorities — n/a Quality of Analysis in TB Submissions — n/a Quality of Performance Reporting — n/a Financial Management and Control — Acceptable Information Management — Acceptable IT Management — Strong Management of Security — Strong Citizen‑focused Service — n/a 2009-2010 Governance and Planning — Strong Integrated Risk Management — Strong Managing for Results — Strong Contribution to Government-Wide Priorities — Strong Quality of Analysis in TB Submissions — Acceptable Quality of Performance Reporting — Strong Financial Management and Control — Acceptable Information Management — Acceptable IT Management — Strong Management of Security — Strong Citizen‑focused Service — n/a 2008-2009 Governance and Planning — Strong Integrated Risk Management — Strong Managing for Results — Strong Contribution to Government-Wide Priorities — Strong Quality of Analysis in TB Submissions — Acceptable Quality of Performance Reporting — Strong Financial Management and Control — Acceptable Information Management — Opportunity for Improvement IT Management — Strong Management of Security — Strong Citizen‑focused Service — Acceptable Footnote 1 n/a Areas of Management that are no longer part of the Management Accountability Framework Previous page Next page Date modified: 2011-11-22 Date modified: 2016-02-25 ...

Notes to the Financial Statements – Agency Activities 1. Authority and objectives The Canada Revenue Agency (CRA) is an agent of Her Majesty in right of Canada under the Canada Revenue Agency Act. ... Accounts payable and accrued liabilities (in thousands of dollars) 2012 2011 Accounts payable and accrued liabilities – Related parties 13,699 60,803 Accounts payable and accrued liabilities – External 138,488 123,283 152,187 184,086 The CRA has recorded at March 31, 2012 and obligation for termination benefits as part of accrued liabilities to reflect the estimated workforce adjustment costs associated with CRA's commitment to the Government's deficit reduction measures. 5. ... The estimated costs for significant services provided without charge that have been recorded include: (in thousands of dollars) 2012 2011 Employer's contribution to the health and dental insurance plans – Treasury Board Secretariat 210,849 209,178 Information technology services- Shared Services Canada (note 11) 64,175- Legal services – Justice Canada 40,690 45,918 Audit services – Office of the Auditor General of Canada 2,430 2,409 Payroll services – Public Works and Government Services Canada 2,284 2,333 Workers' compensation benefits – Human Resources and Skills Development Canada 1,360 1,651 Total 321,788 261,489 11. ...

Legislative References Income Tax Act Paragraph 37(1)(a) Pool of deductible SR&ED expenditures – Current expenditures Clause 37(8)(a)(ii)(A) SR&ED expenditures in Canada under the traditional method Subclause 37(8)(a)(ii)(B)(V) SR&ED expenditures in Canada under the proxy method – Cost of materials consumed or transformed Legislative Reference Income Tax Regulations Paragraph 2900(2)(a) Expenditures directly attributable to the prosecution of SR&ED – Traditional method – Cost of materials consumed or transformed 6.7 Contract expenditures for SR&ED performed on behalf of the claimant To claim the SR&ED contract costs, under the traditional method (see section 4.0) or proxy method (see section 5.0), a claimant must have contracted to have SR&ED performed in Canada on its behalf. ... Appendix A – References A.1 Legislative references List of provisions Income Tax Act Description Paragraph 12(1)(x) Inducement, reimbursement, etc. Subsection 37(1) Pool of deductible SR&ED expenditures Paragraph 37(1)(a) Pool of deductible SR&ED expenditures – Current expenditures Subparagraph 37(1)(a)(i.01) Pool of deductible SR&ED expenditures – Current expenditures, on behalf Paragraph 37(1)(b) Pool of deductible SR&ED expenditures – Capital expenditures [Repealed] Paragraph 37(1)(d) Pool of deductible SR&ED expenditures – Government or non-government assistance Clause 37(8)(a)(ii)(A) SR&ED expenditures in Canada under the traditional method Clause 37(8)(a)(ii)(B) SR&ED expenditures in Canada under the proxy method Subclause 37(8)(a)(ii)(B)(I) SR&ED expenditures in Canada under the proxy method – Lease costs ASA [Repealed] Subclause37(8)(a)(ii)(B)(II) SR&ED expenditures in Canada under the proxy method – Contracts Subclause 37(8)(a)(ii)(B)(V) SR&ED expenditures in Canada under the proxy method – Cost of materials consumed or transformed Subparagraph 37(8)(d)(ii) SR&ED expenditures specifically excluded – Use or right to use a building Subsection 37(10) Time for election Subsection 12 (18) Reduction of qualified expenditures Subsection 248(1) Definition of “SR&ED”, paragraph (d) List of regulations Income Tax Regulations Description Subsection 2900(2) Expenditures directly attributable to the prosecution of SR&ED – Traditional method Paragraph 2900(2)(a) Expenditures directly attributable to the prosecution of SR&ED – Traditional method – Cost of materials consumed or transformed Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Subsection 2900(3) Expenditures directly attributable to the provision of premises, facilities or equipment for the prosecution of SR&ED – Traditional method Paragraph 2900(3)(b) Expenditures directly related and incremental to the provision of premises, facilities or equipment for the prosecution of SR&ED – Traditional method Subsection 2900(4) Calculation of the prescribed proxy amount Section 2902 Prescribed expenditures Appendix B – Revisions B.1 Explanation of changes The following are the explanation of changes to the Traditional and Proxy Methods Policy as part of the revision of December 18, 2014: Section 1.0 has been revised to delete the first sentence of the previous policy which mentioned that this policy document was a consolidation of the CRA publications in respect of the traditional and proxy methods for calculating scientific research and experimental development expenditures. ...

Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Lease intervals – Deemed supplies of real property Intangible personal property Overview Intangible personal property – General rules General rule 1 – Intangible personal property that can only be used primarily in non-participating provinces General rule 2 – Intangible personal property that can only be used primarily in participating provinces General Rule 3 – Intangible personal property that can be used otherwise than only primarily in participating provinces and otherwise than only primarily outside participating provinces General Rule 4 – Participating provinces with the same highest tax rate Intangible personal property that relates to passenger transportation services Intangible personal property that relates to tangible personal property Rule 1 – Intangible personal property that relates to tangible personal property that is not ordinarily located primarily in participating provinces Rule 2 – Intangible personal property that relates to tangible personal property ordinarily located primarily in participating provinces Rule 3 – Highest tax rate Rule 4 – Same highest tax rate Intangible personal property that relates to real property Intangible personal property that relates to real property in Canada and outside Canada Rule 1 – Intangible personal property that relates to real property that is not situated primarily in participating provinces Rule 2 – Intangible personal property that relates to real property situated primarily in participating provinces Rule 3 – Highest tax rate Rule 4 – Same highest tax rate Services Overview Services – General rules General Rule 1 – Address in Canada obtained General Rule 2 – No address in Canada obtained. ... ON=Ontario, NS = Nova Scotia, NB = New Brunswick, BC = British Columbia, NL = Newfoundland and Labrador 2. ...

Foreign Income Verification Statement (Form T1135) Privacy Impact Assessment (PIA) summary- International and Large Business Directorate, Compliance Programs Branch Overview & PIA Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Richard Montroy A/ Assistant Commissioner, Compliance Programs 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 Reporting Compliance- International and Large Business Description of the class of record and personal information bank Standard or institution specific class of record: International and Large Business Income Tax Audits and Examination (CRA ILBIB 415) Standard or institution specific personal information bank: Tax Avoidance Cases (CRA PPU 035) Legal authority for program or activity Section 233.3(3) requires a prescribed form, for which we have the T1135, which requires reporting of specified foreign property held during the year. ... Summary of the project / initiative / change The T1135, Foreign Income Verification Statement, filed by Canadian resident taxpayers who held specified foreign property during the year, will be expanded to include additional fields for new information, and as a result, additional data capture will be required for inclusion in the stand-alone Foreign Reporting Requirements Management System (FRRMS). ... Level of risk to privacy: 3 F) Technology & privacy The Foreign Reporting Requirements Management System (FRRMS) is being redesigned to improve its functionality and to allow the capture of the additional information now requested on the T1135. ...

The dates should be entered in the order year / month / day. Field 3- Due date of return 9. ... The due date should be entered in the order year / month / day. Opening balance – manufactured tobacco and cigars manufactured in Canada Line A- Opening balance 10. ... Inventory adjustments Line D- Inventory adjustments (+ or-) 16. Adjustments may be necessary to balance the physical inventory with the book inventory. ...

Previous page: Appendix C – Detailed Financial Information Next page: Appendix C – Detailed Financial Information Appendix C – Detailed Financial Information Table 4: Net Cost of Agency for the Estimates Year (thousands of dollars) Total Net Planned Spending 3,139,238 Plus: Services Received Without Charge Accommodation provided by Public Works and Government Services Canada (PWGSC) 232,100 Payroll Services provided by Public Works and Government Services Canada (PWGSC) 1,434 Contributions covering employers’ share of employees’ insurance premiums and expenditures paid by Treasury Board Secretariat 170,381 Salary and associated expenditures of legal services provided by Justice Canada 66,678 Audit Services by the Office of the Auditor General 2,170 Workers’ Compensation coverage provided by Social Development Canada 1,681 Total Services Received Without Charge 474,444 Less: Respendable Revenue 1 20,535 Less: Non-respendable Non-tax Revenue 1,956,051 2005-2006 Net Cost of the Agency 1,637,096 1 Includes only Respendable Revenue – Pursuant to the CCRA Act. Previous page: Appendix C – Detailed Financial Information Next page: Appendix C – Detailed Financial Information Date modified: 2005-03-24 ...